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This study empirically tests the use of loan loss provisions (LLPs) for earnings and capital smoothing when emphasis is laid on banks' riskiness and adoption of the International Financial Reporting Standards (IFRSs) in Nigeria.

Annual bank-level data are hand-extracted between 2007 and 2017 from annual reports of a sample 16 deposit money banks (DMBs), and analysed using appropriate panel regression models subsequent to a number of diagnostic tests including heteroscedasticity, autocorrelation and cross-sectional dependence. The use of both reported LLPs (TLLP) and discretionary LLPs (DLLP) for earnings and capital management is tested to advance the practice in the literature.

Generally, the study finds that Nigerian DMBs manage capital via LLPs, while mixed results are obtained for earnings smoothing. However, during IFRS, Nigerian DMBs' management of capital is identifiable with TLLP, while smoothing of earnings is peculiar to DLLP. Additionally, evidence of the improvement in loan loss reporting quality expected during IFRS for riskier Nigerian DMBs, could not be attained. This is corroborated by the study's findings of the use of both TLLP and DLLP for earnings and capital management during IFRS by DMBs in solvency crisis against the only use of TLLP to manage capital found for the entire period.

The evidential capital and earnings lopsidedness may subject Nigerian DMBs' going-concern to a lot of questions.

The study sets a foremost record in the empirical test of managerial opportunistic behaviour embedded in earnings and capital concurrently while accounting for loan losses by all categories of Nigerian DMBs in terms of riskiness, following accounting regime change.

Partial least squares structural equation modeling (PLS-SEM) has become an established social sciences multivariate analysis technique. Since quality management researchers also increasingly using PLS-SEM, this growing interest calls for guidance.

Based on established guidelines for applying PLS-SEM and evaluating the results, this research reviews 107 articles applying the method and published in eight leading quality management journals.

The use of PLS-SEM in quality management often only draws on limited information and analysis results. The discipline would benefit from the method's more comprehensive use by following established guidelines. Specifically, the use of predictive model assessment and more advanced PLS-SEM analyses harbors the potential to provide more detailed findings and conclusions when applying the method.

This research provides first insights into PLS-SEM's use in quality management. Future research should identify the key areas and the core quality management models that best support the method's capabilities and researchers' goals.

The results of this analysis guide researchers who use the PLS-SEM method for their quality management studies.

This is the first article to systematically review the use of PLS-SEM in the quality management discipline.

The study examined the personal information management (PIM) challenges encountered by faculty in six universities in Ghana, their information refinding experiences and the perceived role of memory. The study tested the hypothesis that faculty PIM performance will significantly differ when the differences in the influence of personal factors (age, gender and rank) on their memory are considered.

The study was guided by a sample survey design. A questionnaire designed based on themes extracted from earlier interviews was used to collect quantitative data from 235 faculty members from six universities in Ghana. Data analysis was undertaken with a discrete multivariate Generalized Linear Model to investigate how memory intermediates in the relationship between age, gender and rank, and, refinding of stored information.

The paper identified two subfunctions of refinding (Refinding 1 and Refinding 2) associated with self-confidence in information re-finding, and, memory (Memory 1 and Memory 2), associated with the use of complimentary frames to locate previously found and stored information. There were no significant multivariate effects for gender as a stand-alone variable. Males who were aged less than 39 could refind stored information irrespective of the memory class. Older faculty aged 40–49 who possess Memory 1 and senior lecturers who possess Memory 2 performed well in refinding information. There was a statistically significant effect of age and memory; and rank and memory.

This study was limited to faculty in Ghana, whereas the study itself has implications for demographic differences in PIM.

Identifying how memory mediates the role of personal factors in faculty refinding of stored information will be necessary for the efforts to understand and design systems and technologies for enhancing faculty capacity to find/refind stored information.

Understanding how human memory can be augmented by technology is a great PIM strategy, but understanding how human memory and personal factors interplay to affect PIM is more important.

PIM of faculty has been extensively examined in the literature, and limitations of memory has always been identified as a constraint. Human memory has been augmented with technology, although the outcome has been very minimal. This study shows that in addition to technology augmentation, personal factors interplay with human memory to affect PIM. Discrete multivariate Generalized Linear Model applied in this study is an innovative way of addressing the challenges of assimilating statistical methodologies in psychosocial disciplines.

This paper aims to elucidate the relationship between entrepreneurial orientation, reverse innovation and international performance of emerging economy multinational enterprises (EMNEs).

The authors analyze archival data of Chinese limited companies between 2010 and 2016, including 11,230 firm-year observations about 1708 firms. In order to test the study’s mediation hypotheses, the authors apply an ordinary least square (OLS) regression.

The authors find evidence that the entrepreneurial orientation of EMNEs has a positive effect on reverse innovations. Furthermore, the authors find positive effects of reverse innovation on the international performance of EMNEs. This pattern of results suggests that the relationship between entrepreneurial orientation and international performance is partially mediated by reverse innovation.

The study’s findings help managers in EMNEs to promote reverse innovation by building and using their entrepreneurial orientation. It also helps them to set out and gauge the chances of success of their internationalization strategies. The findings also hold relevance for firms in developed economies as well, as they may understand which emerging economy competitors stand to threaten their positions.

The strategic role of reverse innovations – i.e. clean slate, super value and technologically advanced products originating from emerging markets – has generated considerable research attention. It is clear that reverse innovations impact the international performance of EMNEs. Yet how entrepreneurial orientation influences international performance is still underexplored. Thus, the current study clarifies the mechanism by examining and testing the mediating role of reverse innovation among the entrepreneurial orientation–international performance link.

The purpose of the present study is to identify the core cultural aspects perceived by the executives of public, private and foreign banks in India.

Of the 124 responses, 96 usable responses were assessed from middle and lower level managers. Qualitative content analysis and deconstruction method were used to identify the perceived cultural aspects.

Interestingly, managers of Indian banking industry stated that cultural aspects of their banks possess good work and working environment, prefer people, management, experience and promotions in comparison to other factors like policy, bonus, market, commitment, project, etc. It is also noted that cultural aspects of banks prefer learning, training and team working.

Assessment of the perception of managers toward their culture will foster the banks to develop integral subculture and to achieve the long-term organizational goals.

The study analyze the cultural aspects in Indian banking industry qualitatively, based on executives characteristics. This qualitative analysis helps to find out more contemporary and prevailing factors of banks.

This research aims to fill the research gaps regarding customer preferences for digitalisation to create value for retailers and customers, as well as focus on retail change and shopping behaviour in grocery retail stores in the emerging market.

This paper contributes to the research in this area by evaluating customers' and retailers' attitudes towards digital transformation in retailing through interviews. Methodologically, 200 questionnaires were gathered, and data were analysed with the partial least squared structural equation modelling method.

The findings of this study reveal that the effect of digital transformation in the retail industry will be more apparent in an emerging market.

The paper's originality consists in understanding the future retail structure in an emerging market. Notably, focussing on business-to-consumer businesses appears helpful in distinguishing between behavioural (buying) intention and online buying behaviour (actual usage) in an emerging market.

This study aims to address customer focus as an important component of total quality management (TQM) and explore the key drivers of member satisfaction in tennis clubs via a novel theory-based member satisfaction index (MSI) model with high explanatory and predictive power. Furthermore, the study aims to investigate the relationship between satisfaction and behavioral intentions (willingness to stay; WTS) with consideration of the mediating effect of identification with the club.

This study uses variance-based partial least squares structural equation modeling (PLS-SEM) to estimate the MSI model, which was tested in a leading tennis club in Germany (n = 185).

The results reveal that club atmosphere, club facilities and the price/quality ratio of the membership fee are the most important drivers of member satisfaction in tennis clubs. Member satisfaction has a large influence on the WTS of tennis club members. Identification with the club, when included as a mediator in the model, increases the variance explained in WTS considerably.

The small sample limits the generalizability of findings, and further research is recommended.

The MSI model is a useful benchmark tool for club managers who want to quantify the satisfaction and WTS of their club members. In addition, because of the integrated formative measurement models, the PLS-SEM results show which indicators can be used to positively impact satisfaction with each of the service quality dimensions, overall member satisfaction and WTS. The most important of these results are discussed in an importance-performance map analysis.

The MSI model is a multi-attribute index model through which members' evaluations of various dimensions of service and value are derived through multivariable linear function with each dimension weighted according to its importance in one holistic model. The model shows the strong impact of satisfaction on WTS of sports club members and reveals that findings of previous research on the relationship between fan and spectator identification and loyalty are transferable to sports club members. The MSI represents a new contribution to the literature; it was applied here to tennis clubs but is also suitable for application to other sports clubs.

The efficiency of each of an organization’s individual workers determines its effectiveness. The study aims to explore the relationship between human resource management (HRM) practices and organizational effectiveness with employee performance as a mediating variable.

Data were collected from 800 police officers in the Greater Accra and Tema regions. The data were supported by the hypothesized relationship. Construct reliability and validity was established through confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.

The results show that career planning and employee performance were significantly related. Self-managed teams and employee performance were shown to be nonsignificantly related. Similarly, performance management and employee performance were shown to be nonsignificantly related. Employee performance significantly influenced organizational effectiveness. The results further indicate that employee performance mediates the relationship between HRM practices and organizational effectiveness.

The generalizability of the findings will be constrained due to the research’s police service focus and cross-sectional data.

The study’s findings will serve as valuable pointers for the police administration in the adoption, design and implementation of well-articulated and proactive HRM practices to improve the abilities, skills, knowledge and motivation of officer’s to inordinately enhance the effectiveness of the service.

By evidencing empirically that employee performance mediates the relationship between HRM practice and organizational effectiveness, the study extends the literature.

This study proposes a hierarchic segmentation that develops a tree-based classification model and classifies the cases into groups. This allows for the definition of e-commerce user profiles for each of the groups. Additionally, it facilitates the development of actions to improve the adoption of the online channel that is in such high demand in the current pandemic COVID-19 context.

Regarding the created segments, two extreme segments stand out due to their marked differences and high volume. Segment 3 with 23% of the sample is the group with the most predisposition to use the online channel and is characterised by a high level of trust, more habitual use in comparison with other groups and the belief that its use implies high performance, which indicates they believe it to be useful, quick and helpful for more an effective shopping experience. The other extreme is found in segment 7. This group makes up 17.7% of the total and is the most reluctant to use the online channel. These users are characterised by the complete opposite: they have a low level of trust in this channel. However, the effort expectancy is low, i.e. they consider that the adoption of the online channel does not involve many difficulties in its learning and use. Nevertheless, they use it less regularly than the others.

Based on the conclusions reached in this study, in the current pandemic context in which consumer demand for online shopping channels for all types of products is on the rise, it is recommended that companies focus on the following aspects. It is essential to build trust with the user and show them the real benefits of e-commerce, how it would improve their life and why they should use it. Additionally, it is vital that the user perceives it as an easy procedure that does not require a significant learning curve. Other fundamental aspects would be to reduce any uncertainty the user might have about the online shopping process, to make it as easy as possible, and to design a simple, intuitive and user-friendly interface. It is also recommendable to manage data usage efficiently. To do so, the authors recommend asking the user for the least amount of information possible, offering a data protection policy and assuring them that their information will not be misused nor shared with third parties. All of this provides a series of facilities to modify the online shopping habits of users.

As in most of the research, this study presents a series of limitations that should be debated and that could open future lines of investigation. Firstly, regarding the sample used that was limited to two neighbouring countries with similar profiles a priori; it would be necessary to compare their possible cultural differences according to Hofstede's dimensions as well as increase the number of European countries being analysed to reach a more generalised conclusions. Secondly, the variables used are a combination of those derived from the UTAUT2 model and others suggested in the literature as decisive in technology adoption by users, in this sense other theories and variables could be incorporated to complete a more holistic model.

This work contributes in a general way to (1) analysing the intention to use e-commerce platforms from a set of antecedents previously defined by their importance, after a period of economic and social restrictions derived from the pandemic; (2) determination of customer segments from the classification made by the CHAID analysis; (3) characterisation of the previously defined segments through the successive divisions that were proposed in the analysis carried out.

Other fundamental aspects would be to reduce any uncertainty the user might have about the online shopping process to make it as easy as possible, and to design a simple, intuitive, and user-friendly interface. It is also recommended to manage data usage efficiently. To do so, the authors recommend asking the user for the least amount of information possible, offering a data protection policy, and assuring them that their information will not be misused or shared with third parties.

The results obtained have allowed us to establish predictive and explanatory models of the behaviour of the segments and profiles created, which will help companies to improve their relationships with online customers in the coming years.

本研究擬提出一個會發展基於樹的分類模型、以及會把案例歸入不同的類別的層次細分。這讓我們能為每個類別考慮到電子商務用戶輪廓的定義和解釋；這亦促進我們優化採用在線渠道的發展工作,而在線渠道於現時2019冠狀病毒病肆虐的情況下,實在供不應求。

就創設的細分而言,兩個極端的細分因其明顯的差別和大批量而顯得突出。佔樣本百分之二十三的細分3是擁有最大使用在線渠道傾向的細分,而細分3的特徵包括他們對在線渠道呈高信任度,比其他類別更習慣地使用,以及其相信使用在線渠道會帶來更高的績效,這表示他們相信使用在線渠道是有效的,是快捷的,是可幫助帶來成功的購物體驗的。另外的極端在細分7內發現。這類別佔整體的百分之十七點七,而他們是最不願意使用在線渠道的類別。這類別的特徵和前述的剛剛相反：他們對在線渠道的信任程度是低的,唯其努力期望是低的,也就是說,他們認為使用在線渠道是不會涉及很多在學習上或在實際應用上的困難。即使是這樣,他們較其他人卻較少使用在線渠道。

基於研究的結論,我們的建議是：於目前大流行肆虐期間,消費者對於以在線渠道網購各類商品的需求不斷增加,企業應聚焦以下的範疇：企業必須建立消費者對電子商務的信心,並為他們展示電子商務的真正好處；企業也必須使消費者明瞭電子商務如何能改善其生活,以及他們為何要使用電子商務。更重要的是使消費者覺得使用電子商務是輕而易舉的,又不涉及陡峭的學習曲線。凡此種種,就成為消費者改變其網上購物習慣的動力和誘因。至於其他基本的考慮,包括減輕消費者對使用電子商務的不確定情緒,使電子商務易於使用,以及設計一個簡易的、憑直覺能知曉的、方便使用的介面。另外,值得推薦的是、數據使用情況須有效地管理。為此,我們建議應儘量向使用者索取最低限度的資料,為他們提供資料保護政策,保證他們的資料不會被濫用或與第三者分享。

與其他大多數的研究一樣,本研究展現了一系列值得辯論的局限,而這些局限或許會開展未來研究的領域。首先,考慮到使用了一個局限於兩個以因及果演繹而成的、概況相似的相鄰國家為樣本,我們或許需要根據霍夫斯泰德文化維度理論對這兩個國家進行比較,以瞭解它們的文化差異；另外,為求能達致可普遍適用的結論,我們也需把被分析的歐洲國家的數目增加。其次,被使用的變數是兩組變數的組合,他們是從UTAUT2模型中取得的變數,以及在有關的文獻裡,就技術採用而言、使用者認為是重要的變數。就此而言,若其他的理論和變數能被包含其中,則達致的模型將會是一個更為整體的模型。

本研究就一般而言有以下的貢獻：(一) 、 在因大流行病而引起的經濟和社會限制實施時期後,研究人員分析人們如何從一套過去被認定是電子商務平台的重要前身而選擇使用電子商務平台,本研究對這方面的分析作出了貢獻；(二) 、本研究幫助確定從透過CHAID分析而來的分類中得到的顧客細分；(三) 、本研究透過進行連續分解、幫助歸納過去被認定的細分的特徵。

企業必須建立消費者對電子商務的信心,並為他們展示電子商務的真正好處；企業也必須使消費者明瞭電子商務如何能改善其生活,以及他們為何要使用電子商務。更重要的是使消費者覺得使用電子商務是輕而易舉的,又不涉及陡峭的學習曲線。凡此種種,就成為消費者改變其網上購物習慣的動力和誘因。至於其他基本的考慮,包括減輕消費者對使用電子商務的不確定情緒,使電子商務易於使用,以及設計一個簡易的、憑直覺能知曉的、方便使用的介面。另外,值得推薦的是、數據使用情況須有效地管理。為此,我們建議應儘量向使用者索取最低限度的資料,為他們提供資料保護政策,保證他們的資料不會被濫用或與第三者分享。

本研究所得的結果,讓我們可以建立多個模型、以預測並解說有關的市場部分的行為和被創建的消費者簡介,這會幫助企業改善它們今後與網上顧客的關係。

This article focusses on the hybrid strategy, a simultaneous combination of cost leadership and differentiation strategy. The study aims to examine the impact of hybrid strategy on firm performance through its anticipated positive effects on process and product innovation. In addition, we study the moderating role of adaptive capacity in the direct relationships of hybrid strategy with process and product innovation.

Structural equation modelling was used to analyse 1,842 Spanish firms with fewer than 250 employees. We randomly selected small and medium-sized enterprises (SMEs) operating in Spain from the Spanish Central Business Directory (2021) database. The overall sample design was based on stratified sampling.

We found that hybrid strategy is positively related to firm performance and to process and product innovation. Additionally, in firms implementing hybrid strategies, process innovation fostered firm performance. Finally, adaptive capacity strengthened the relationships of hybrid strategy with process and product innovation. This sheds light on how and when hybrid strategy is most effective in fostering SME performance.

We highlight that SMEs need to establish strategies that use diverse resources and capabilities and not just generate competitive advantage using one strategy (cost leadership or differentiation strategy). This requires an agile and flexible systems and structures.

Our research provides novel results by proposing the adoption of hybrid strategies instead of pure strategies (cost leadership and differentiation strategy) as a way for SMEs to survive during crises. Unlike “stuck in the middle” strategies, our study demonstrates the importance of hybrid strategies in a comprehensive model that links them to innovation and firm performance, with adaptive capacity being a determining factor.