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1 – 10 of 369Vibhav Singh, Niraj Kumar Vishvakarma and Vinod Kumar
E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind…
Abstract
Purpose
E-commerce companies often manipulate customer decisions through dark patterns to meet their interests. Therefore, this study aims to identify, model and rank the enablers behind dark patterns usage in e-commerce companies.
Design/methodology/approach
Dark pattern enablers were identified from existing literature and validated by industry experts. Total interpretive structural modeling (TISM) was used to model the enablers. In addition, “matriced impacts croisés multiplication appliquée á un classement” (MICMAC) analysis categorized and ranked the enablers into four groups.
Findings
Partial human command over cognitive biases, fighting market competition and partial human command over emotional triggers were ranked as the most influential enablers of dark patterns in e-commerce companies. At the same time, meeting long-term economic goals was identified as the most challenging enabler of dark patterns, which has the lowest dependency and impact over the other enablers.
Research limitations/implications
TISM results are reliant on the opinion of industry experts. Therefore, alternative statistical approaches could be used for validation.
Practical implications
The insights of this study could be used by business managers to eliminate dark patterns from their platforms and meet the motivations of the enablers of dark patterns with alternate strategies. Furthermore, this research would aid legal agencies and online communities in developing methods to combat dark patterns.
Originality/value
Although a few studies have developed taxonomies and classified dark patterns, to the best of the authors’ knowledge, no study has identified the enablers behind the use of dark patterns by e-commerce organizations. The study further models the enablers and explains the mutual relationships.
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Anas Ali Al-Qudah and Asma Houcine
The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also…
Abstract
Purpose
The purpose of the study is to investigate the factors that influence the adoption of new sustainability reporting (SDG) and external assurance (EXTA) practices. This study also examines the relationship between sustainability reporting activity and corporate economic performance for a sample of 99 companies in Gulf Cooperation Council (GCC) countries that addressed SDGs in their sustainability reports published in 2019.
Design/methodology/approach
Using a two-stage analysis, this study examines how firms’ characteristics and corporate governance variables affect SDG and economic performance, as well as the firm’s decision to adopt EXTA statements for a sample of companies in that addressed SDGs in their sustainability reports published in 2019. The authors collected data from the Global Reporting Initiative’s (GRI) Sustainability Disclosure database and the Bureau van Dijk for Orbis database.
Findings
The results show that the variables firm size, profitability, big 4 auditors and government ownership significantly affect SDG and economic performance. The results also reveal that firms operating in the manufacturing sector are positively correlated with SDG and the firm’s decision to adopt EXTA statements. Furthermore, the results indicate that board independence positively affects SDGs and EXTA.
Research limitations/implications
The results can be particularly relevant and timely in helping large GCC companies promote their engagement to sustainable development practices by adopting more sustainable long-term strategies and policies. The findings could also guide managers in the strategic direction to identify firms’ characteristics and corporate governance features essential to promote sustainability reporting, an increasingly important performance indicator for investors and to enhance their confidence in the capital market. The results may also have practical implications to policymakers and other regulators in GCC countries to define effective frameworks that promote sustainable development reports and the use of EXTA.
Originality/value
The results make significant contributions by providing new insights to the existing literature on sustainability reporting in emerging markets by examining a unique perspective on the influence of firms’ characteristics and corporate governance features on the adoption of new sustainability reporting practices. The authors further add to the previous literature on the relationship between a firm’s economic performance and sustainable reporting by providing evidence from large companies in GCC countries, which might benefit from the adoption of multiple conceptual lenses, in this case, legitimacy and stakeholder theories. Lastly, through the empirical findings, this study provides economic validity to the 2018 joint initiative of the GRI and the United Nations Global Compact to strengthen corporate actions to achieve the United Nations SDGs.
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Cyntia Vilasboas Calixto Casnici, Germano Glufke Reis, David Schulzmann, Marina Papanastassiou and Jeremy Clegg
Multinational enterprises (MNEs) in the agri-food sector are continuously transforming their global value chains (GVCs) to address sustainable development challenges of food…
Abstract
Multinational enterprises (MNEs) in the agri-food sector are continuously transforming their global value chains (GVCs) to address sustainable development challenges of food security (SDG2) and climate change (SDG13). However, the central role of non-governmental organisations (NGOs) in (re)creating GVCs across multilevel stakeholders through innovative approaches to solve sustainability challenges remains under investigated. This explorative study investigates how international NGOs influence the transformation of large-scale industrial animal agriculture to a more sustainable (cell-based) agri-food GVC. The authors conducted a case study on the Good Food Institute (GFI), an international NGO, that has been an active player in the transition to alternative sources of protein to solve animal-based agriculture sustainability issues. The results show that an international NGO can contribute to the transition to a more sustainable GVC and can enhance the GVC’s innovation capabilities.
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Shatha Mustafa Hussain and Amer Alaya
This study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior…
Abstract
Purpose
This study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior influences investor reactions in United Arab Emirates (UAE) project-based organizations (PBOs).
Design/methodology/approach
The primary data collection was furnished via online questionnaires, and 310 completed questionnaires were analyzed using structural equation modelling (SEM), moderation analysis, multiple regression simulations and path analysis.
Findings
The study shows that four out of the five CFAD dimensions observed – investors’ relations (IR), board and management structure, transparency disclosure and other disclosure channels – have a direct influence on investor's reactions to bad financial news, with the exception of “external auditing and audit service”. In addition, investor herding has a moderation impact on the relationship between CFAD and IRBFN.
Research limitations/implications
There is a possibility that the broad view of the results may be limited by the size of the research sample. The paper's findings should therefore be authenticated at an intercontinental level with the same conceptual framework in other nations.
Practical implications
The purpose of modeling stakeholders' decision-making process is to improve their decisions and to control their reactions that may negatively affect PBOs in the UAE.
Originality/value
This research contributes to planned behavior theory and agency theory in the UAE context, both of which are empirically tested.
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Mohamed Ismail Mohamed Riyath, Narayanage Jayantha Dewasiri, Mohamed Abdul Majeed Mohamed Siraju, Athambawa Jahfer and Kiran Sood
Purpose: This study investigates internal/own shock in the domestic market and three external volatility spillovers from India, the UK, and the USA to the Sri Lanka stock market…
Abstract
Purpose: This study investigates internal/own shock in the domestic market and three external volatility spillovers from India, the UK, and the USA to the Sri Lanka stock market.
Need for the Study: The external market’s internal/own shocks and volatility spillovers influence portfolio choices in domestic stock market returns. Hence, it is required to investigate the internal shock in the domestic market and the external volatility spillovers from other countries.
Methodology: This study employs a quantitative method using ARMA(1,1)-GARCH(1,1) model. All Share Price Index (ASPI) is the proxy for the Colombo Stock Exchange (CSE) stock return. It uses daily time-series data from 1st April 2010 to 21st June 2023.
Findings: The findings revealed that internal/own and external shocks substantially impact the stock price volatility in CSE. Significant volatility clusters and persistence with extended memory in ASPI confirm internal/own shock in the market. Furthermore, CSE receives significant volatility shock from the USA, confirming external shock. This study’s findings highlight the importance of considering internal and external shocks in portfolio decision-making.
Practical Implications: Understanding the influence of internal shocks helps investors manage their portfolios and adapt to market volatility. Recognising significant volatility spillovers from external markets, especially the USA, informs diversification strategies. From a policy standpoint, the study emphasises the need for robust regulations and risk management measures to address shocks in domestic and global markets. This study adds value to the literature by assessing the sources of volatility shocks in the CSE, employing the ARMA-GARCH, a sophisticated econometrics model, to capture stock returns volatility, enhancing understanding of the CSE’s volatility dynamics.
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Parveen Siwach and Prasanth Kumar R.
This study aims to outline the research field of initial public offerings (IPOs) pricing and performance by combining bibliometric analysis with a systematic literature review…
Abstract
Purpose
This study aims to outline the research field of initial public offerings (IPOs) pricing and performance by combining bibliometric analysis with a systematic literature review process.
Design/methodology/approach
The study uses over three decades of IPO publication records (1989–2020) from Scopus and Web of Science databases. An analysis of keyword co-occurrence and bibliometric coupling was used to gain insights into the evolution of IPO literature.
Findings
The study categorized the IPO research field into four primary clusters: IPO pricing and short-run behaviour, IPO performance and influence of intermediaries, venture capital financing and top management and political affiliations and litigation risks. The results offer a framework for delineating research advancements at different stages of IPOs and illustrate the growing interest of researchers in IPOs in recent years. The study identified future research potential in the areas of corporate governance, earning management and investor sentiments related to IPO performance. Similarly, the study highlighted the opportunity to test multiple theoretical frameworks on alternative investment platforms (SME IPO platforms) operating under distinct regulatory environments.
Originality/value
To the best of the authors’ knowledge, this paper represents the first instance of using both bibliometric and systematic review to quantitatively and qualitatively review the articles published in the area of IPO pricing and performance from 1989 to 2020.
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The primary objective of the current study is to unveil this relatively new phenomenon in the context of travel and tourism. In line with this purpose, the study provides a…
Abstract
Purpose
The primary objective of the current study is to unveil this relatively new phenomenon in the context of travel and tourism. In line with this purpose, the study provides a comprehensive overview of the concept of digital nomadism through a tourism perspective, discusses the relationship between digital nomadism, travel and tourism, examines the opportunities and threats of digital nomadism, and finally uncovers its transformative impact.
Design/methodology/approach
This conceptual study examined secondary data, i.e. existing literature. In this data, the focus has been on the tourism aspect of the digital nomad phenomenon.
Findings
The results suggest that digital nomadism introduces a novel perspective on the nature of travel and tourism mobility, along with a distinct tourist typology characterized by unique traits. Moreover, the results indicate that, while digital nomadism contributes to the local economy and cultural change on the one hand, it poses challenges in terms of regulations and taxation on the other. In this context, one can conclude that legislators should establish regulations for the employment of digital nomads, while managers should engage in activities that attract potential digital nomads on an international scale.
Originality/value
The study comprehensively reviews relevant literature in various ways, conducts a conceptualization of digital nomad tourists and makes a noteworthy theoretical contribution within the context of tourism. It addresses the gaps in the existing literature, particularly in specific contexts such as the legal status of digital nomads, taxation, prevention of gentrification, cultural exchanges, identity transformation and the impact on travel and tourism.
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Da Huo, Rihui Ouyang, Aidi Tang, Wenjia Gu and Zhongyuan Liu
This paper delves into cross-border E-business, unraveling its intricate dynamics and forecasting its future trajectory.
Abstract
Purpose
This paper delves into cross-border E-business, unraveling its intricate dynamics and forecasting its future trajectory.
Design/methodology/approach
This paper projects the prospective market size of cross-border E-business in China for the year 2023 using the GM (1,1) gray forecasting model. Furthermore, to enhance the analysis, the paper attempts to simulate and forecast the size of China’s cross-border E-business sector using the GM (1,3) gray model. This extended model considers not only the historical trends of cross-border E-business but also the growth patterns of GDP and the digital economy.
Findings
The forecast indicates a market size of 18,760 to 18,934 billion RMB in 2023, aligning with the consistent growth observed in previous years. This suggests a sustained positive trajectory for cross-border E-business.
Originality/value
Cross-border e-commerce critically shapes China’s global integration and traditional industry development. The research in this paper provides insights beyond statistical trends, contributing to a nuanced understanding of the pivotal role played by cross-border e-commerce in shaping China’s economic future.
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The purpose of this study is to examine how lenders alter their behavior when faced with real earnings management.
Abstract
Purpose
The purpose of this study is to examine how lenders alter their behavior when faced with real earnings management.
Design/methodology/approach
This study uses the incremental R-square approach as in Kim and Kross (2005) to examine how much lenders rely on income statement and balance sheet ratios as the degree of real earnings management increases.
Findings
As real earnings management affects mostly the income statement, the authors find that lenders rely less on income statement ratios in making credit decisions in the presence of real earnings management. The authors also find that lenders do not alter their reliance on balance sheet ratios when faced with real earnings management.
Originality/value
This paper is the first to study how lenders alter their reliance on financial statements in making credit decisions in the presence of real earnings management. The findings of this paper could help the regulators set standards to improve the usefulness of financial statements. The findings of this paper could also help practitioners (borrowers and lenders) understand how real earnings management affects credit decisions.
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Mariam Farid, Noha M. El-Bassiouny and Hagar Adib
Drawing from the literature on internationalization, higher education marketing and place branding, this paper aims to link the internationalization of higher education to country…
Abstract
Purpose
Drawing from the literature on internationalization, higher education marketing and place branding, this paper aims to link the internationalization of higher education to country branding. It explores the impact of internationalization within the higher education system on Egypt’s destination brand equity. This investigation offers insights for decision-makers in both the higher education and country branding sectors.
Design/methodology/approach
This empirical paper adopts an exploratory approach and serves as an initial step for researchers. It utilizes a quantitative methodology, employing a survey with 366 responses, to examine the effects of internationalization efforts in higher education on country brand equity.
Findings
The results reveal a direct correlation between student engagement and the brand equity of international branch campuses (IBCs), as well as a link between IBCs and Egypt’s brand equity. Notably, the study highlights the mediating role of IBC brand equity in the relationship between student engagement and the overall brand equity of Egypt.
Originality/value
This paper is innovative in its method of assessing the impact of internationalization efforts in higher education, specifically at IBCs in Egypt, on Egypt’s destination brand equity. Additionally, the study identifies student engagement as an antecedent to IBC brand equity.
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