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1 – 10 of 30Asyari Asyari, Perengki Susanto, Mohammad Enamul Hoque, Rika Widianita, Md. Kausar Alam and Abdullah Al Mamun
Higher education institutions (HEIs) play a pivotal role in fostering economic development by cultivating skilled workforce and generating knowledge and innovation. However, HEIs…
Abstract
Purpose
Higher education institutions (HEIs) play a pivotal role in fostering economic development by cultivating skilled workforce and generating knowledge and innovation. However, HEIs may pose a potential risk to sustainable economic development due to the generation of food waste inside their campus canteens. Therefore, this study aims to examine the influence of attitude, subjective norm (SN), perceived behavior control (PBC), religiosity and pro-social behavior among State Islamic Religious College (SIRC) students on their intention to avoid food waste behavior. This study also focused on the mediating role of the three original theory of planned behavior (TPB) variables and pro-social behavior in the relationship between religiosity and the intention to reduce food waste.
Design/methodology/approach
Questionnaires were used to collect data from 443 students at SIRC. The collected data were processed and analyzed using structural equation modelling to test direct, indirect and mediating effects.
Findings
The empirical results indicated that the eagerness of students at SIRC to reduce their behavior of leaving food behind can be driven by their negative attitudes or views toward food waste, the practice of religious teachings in their lives, the belief that they can avoid food waste and their concern for the environment. The empirical results reveal that even though religiosity influences SN, it is unable to strengthen the relationship between religiosity and the desire to be anti-food waste.
Practical implications
In addition to contributing to the food waste literature in the context of eating behavior, the results of this study have theoretical and practical implications.
Originality/value
To assess SIRC students’ behavioral intentions to avoid food waste behavior, this study used a contemporary setting to measure attitude, SN, PBC, religiosity and pro-social behavior, so strengthening the TPB’s empirical underpinning.
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Şenay Sabah and Sonyel Oflazoğlu
This paper aims to identify the primary motivations for clothing donations to the immediate social environment. Furthermore, a model that describes the relationship between these…
Abstract
Purpose
This paper aims to identify the primary motivations for clothing donations to the immediate social environment. Furthermore, a model that describes the relationship between these motivations, donation tendency and meaning in life is developed and tested.
Design/methodology/approach
A mixed method is applied. In the first study, interviews were conducted with 11 people determined with maximum diversity. With the factors that evolved in the first study, a survey method was applied in the second study, and 346 data were collected by convenience sampling.
Findings
Individual (independent and interdependent self-construals) and religious motivations for donating clothes to the immediate social surroundings emerge from the interview results. The second study focuses on the relationship between the concept of meaning in life and donation and the possible drivers of donation identified in the first study. A positive relationship was hypothesised between independent self-construal/ intrinsic religiosity/donation tendency and life meaning, as well as between interdependent self-construal and donation tendency. The research results validated all of the hypotheses. The relationship between independent self-construal/intrinsic religiosity and donating behaviour was statistically insignificant.
Originality/value
The current study's findings contain three features that support and enrich previous literature. The first thing is to identify the motivations for the donation tendency. The second issue is considering the meaning of life in terms of its motivations. The final point is to think about donating from a mixed-method perspective. This perspective, in particular, has the potential to provide a comprehensive understanding of the phenomena under discussion.
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Neeraj Jain and Smita Kashiramka
This study aims to investigate the effects of peers on corporate payout policies in one of the largest emerging markets – India. It also examines the motives for mimicking payout…
Abstract
Purpose
This study aims to investigate the effects of peers on corporate payout policies in one of the largest emerging markets – India. It also examines the motives for mimicking payout decisions.
Design/methodology/approach
The sample is composed of 3,024 non-financial and non-government firms listed on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) for the period 1995 to 2020. To encounter the endogeneity problem, the instrumental variable technique based on peer firms' idiosyncratic risk is used to estimate the effects of peers on firms' payout policy. To define peer reference groups, the authors use the basic industry classification of the firms.
Findings
The results indicate a significant positive impact of peers on firms' dividend policies in India. A firm with all dividend-paying peers is more likely to declare dividends than the one with no dividend-paying peers. Further, peer effects are found to be more pronounced amongst larger and older firms, thus supporting the rivalry theory of mimicking.
Originality/value
To the best of the authors' knowledge, the present study is the first of its kind that attempts to understand peer effects on payout decisions in an emerging market India, that offers a unique institutional setting. Moreover, the authors extend the existing literature by investigating the peer effects on a firm's payout policies considering various firm-level characteristics, such as growth opportunity, cash holding, financial constraint and profitability, which previous studies have not taken into consideration. These results provide additional insights into the heterogeneity and motives behind peer effects.
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Syed Zulfiqar Ali Shah and Fangyi Wan
This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.
Abstract
Purpose
This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.
Design/methodology/approach
This study employs Propensity Score Matching (PSM), and panel regressions of a large sample of data from 20 emerging markets over the period 1987–2018.
Findings
This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM).
Research limitations/implications
Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness of financial reporting quality. The study also has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.
Practical implications
Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness and quality of financial reporting. The findings can be of interest to analysts, auditors and other monitoring institutions who play a crucial role in detecting earnings management and reducing information asymmetry. Finally, the study has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.
Originality/value
Findings in the study reveal how country-level financial integration affects accruals and real earnings management in a sample of firms from 20 emerging markets. Further, the study adds to the growing body of literature on emerging markets where capital markets mechanisms, regulatory environment and firm's corporate governance are distinct to developed markets.
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Calvin W.H. Cheong and Ling-Foon Chan
This study aims to investigate the impact of corporate diversification and growth opportunities on the performance of real estate investment trusts (REIT) in Malaysia and…
Abstract
Purpose
This study aims to investigate the impact of corporate diversification and growth opportunities on the performance of real estate investment trusts (REIT) in Malaysia and Singapore before and during the pandemic.
Design/methodology/approach
The sample consists of 33 public-listed REITs across Singapore and Malaysia. A dynamic panel system generalized method of moments (DPS-GMM) estimation is used to account for unobservable factors and a relatively short sample period (2009–2022).
Findings
Results indicate that the impact of diversification is contingent on the market where the REIT is based and other institutional factors. The estimates also show that diversified REITs are better able to weather period of economic uncertainty.
Practical implications
We provided a definitive answer as to why corporate diversification leads to conflicting outcomes – market and institutional factors, strategic intent and the overall economic environment. We also show that the impact of typical firm controls (i.e. free cash, size) can differ. Future firm-level work should thus study similar phenomenon more contextually and carefully consider these varying effects.
Originality/value
The literature is divided on the impact of diversification on firm performance. By using a two-country sample, we show conclusive evidence that this contradictory outcome is due to market and institutional factors. We also show evidence that strategic intent is an important factor that influences the outcomes of diversification, regardless of market. We also infer that excess cash aids the resilience of the firm, contrary to the negative perception of excess cash during normal times. Firm size, in contrast, does not contribute to firm performance during a crisis.
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Alfonso J. Gil, Gabriela Bittencourt Gonzalez Mosegui, Rosana Zenezi Moreira and Mauro J. Eguizabal
The purpose of this study is to analyse the relationship between servant leadership and job satisfaction and the moderating effect of employees’ proactive behaviour on this…
Abstract
Purpose
The purpose of this study is to analyse the relationship between servant leadership and job satisfaction and the moderating effect of employees’ proactive behaviour on this relationship.
Design/methodology/approach
Survey data were gathered from 256 employees (131 from Brazil and 125 from Spain). Structural equation modelling was used to test the research model.
Findings
The results of this study indicate that servant leadership is positively related to job satisfaction, with employees’ proactive behaviour negatively moderating the relationship between servant leadership and job satisfaction.
Originality/value
This study relates leadership and employee behaviour and advances our understanding of the conditions that affect the influence of servant leadership on followers. In addition, the country culture variable is found to be statistically significant. This result opens the way to deeper research into the effect of country culture on the behaviour of employees related to leadership.
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Asif Hussain Samo, Moomal Baig Bughio, Quratulain Nazeer Ahmed, Muzafar Ali Shah and Shafique Ahmed
The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the…
Abstract
Purpose
The literature on leadership is quite extensive; however, this study explains the impact of leadership styles on career success, career competence and career adaptability in the health sector. It explains the impact of servant leadership on career competence and career adaptability with a serial mediating impact of psychological safety and proactive behavior as well as self-efficacy and proactive behavior.
Design/methodology/approach
It is a quantitative study, and it tested the suggested model in hospitals in Pakistan. The data were collected from 310 health practitioners from the hospitals, and it was analyzed with partial least square structural equation modeling.
Findings
The findings suggest that psychological safety and proactive behavior serially mediate the impact of servant leaders on career competence and career adaptability; hence, servant leadership tends to increase career competence and career adaptability of individuals. One more serial mediation has been tested with positive results between servant leadership and career competence and career adaptability.
Originality/value
The study takes a very well theoretically linked model which tests the serial mediating path of servant leadership to career competencies and career adaptability.
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Wanyi Chen and Fanli Meng
Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax…
Abstract
Purpose
Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.
Design/methodology/approach
Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.
Findings
The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.
Originality/value
This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.
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Catarina Gonçalves Rodrigues and Bruno Barbosa Sousa
This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these…
Abstract
Purpose
This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these strategies can help companies to overcome the difficulties related to the talent shortage, from the perspective of a SME Portuguese metallurgical industry.
Design/methodology/approach
The research resorts to a case study of a qualitative nature, through a semi-structured interview with the head of the human resources (HR) training and development area of the Navarra Group, and quantitative, through surveys to its employees. Based on the literature, a conceptual model was constructed, whose application allowed us to perceive the relationships between the practices of EB and IM; satisfaction, motivation and commitment; attraction and retention.
Findings
The exploratory interview concluded that organizations consider EB and IM essential for an effective talent management strategy. The quantitative results demonstrate that IM and EB practices implemented in the organization contribute to the satisfaction, motivation and involvement of employees, which results in a decrease in the intention to leave. It is also noted that these practices promote an increase in the perception of organizational attractiveness, which represents a positive impact on its ability to attract.
Research limitations/implications
From a theoretical perspective, the research contributes to the development of knowledge about IM, EB and talent management, providing relevant data that can help define the best strategies for attraction and retention, from the point of view of IM and EB.
Originality/value
The research presents preliminary insights that can be an auxiliary tool for HR managers and professionals in the context of industrial SMEs.
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