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1 – 10 of over 3000
Article
Publication date: 18 September 2023

Yu Wang, Daqing Zheng and Yulin Fang

The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore…

Abstract

Purpose

The advancement of enterprise social networks (ESNs) facilitates information sharing but also presents the challenge of managing information boundaries. This study aims to explore the factors that influence the information-control behavior of ESN users when continuously sharing information.

Design/methodology/approach

This study specifies the information-control behaviors in the “wall posts” channel and applies communication privacy management (CPM) theory to analyze the effects of the individual-specific factor (disposition to value information), context-specific factors (work-relatedness and information richness) and risk-benefit ratio (public benefit and public risk). Data on actual information-control behaviors extracted from ESN logs are examined using multilevel mixed-effects logistic regression analysis.

Findings

The study's findings show the direct effects of the individual-specific factor, context-specific factors and risk-benefit ratio, highlighting interactions between the individual motivation factor and ESN context factors.

Originality/value

This study reshapes the relationship of CPM theory boundary rules in the ESN context, extending information-control research and providing insights into ESNs' information-control practices.

Article
Publication date: 22 May 2023

Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed and Aly Salama

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The…

Abstract

Purpose

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess this association across different bank types, Islamic versus conventional banks. The authors also investigate the mediating effect of Shariah governance.

Design/methodology/approach

The authors utilize a unique and an international sample of 723 bank-year observations representing 100 listed banks from 16 countries during the period 2007–2015. The authors investigate the characteristics of the board of directors and audit committee (i.e. size and independence) and employ three core analyses for earnings informativeness (i.e. earnings persistence, cash flow predictability and reliability of loan loss provisions). Additional analyses address Shariah supervisory boards’ (SSBs’) size, financial expertise and multiple outside directorships. The authors use the random-effect Generalised Least Squares (GLS) estimation technique and provide several robustness checks and sensitivities.

Findings

The authors find that, on average, having large and independent boards (and audit committees) increases the informativeness of reported earnings for banks. Conditional on bank type, our results report strong evidence for differential effects across the two alternative banking systems. In Islamic banks, large and independent board of directors (and audit committees) is positively associated with all measures of information value. There is insignificant evidence for conventional banks. However, SSBs show no significant effect on the reported earnings’ informativeness.

Originality/value

This is the first study, to the best of our knowledge, that empirically and comparatively assesses the information value of reported earnings in association with effective internal governance while recognizing the institutional characteristics of different bank types. The authors offer new insights to policymakers, investors and other stakeholders located within countries operating on a dual banking system. The results could help regulators to improve their rules/guidance related to double-layer governance and financial reporting quality.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 13 March 2024

Nan Chen, Jianfeng Cai, Devika Kannan and Kannan Govindan

The rapid development of the Internet has led to an increasingly significant role for E-commerce business. This study examines how the green supply chain (GSC) operates on the…

Abstract

Purpose

The rapid development of the Internet has led to an increasingly significant role for E-commerce business. This study examines how the green supply chain (GSC) operates on the E-commerce online channel (resell mode and agency mode) and the traditional offline channel with information sharing under demand uncertainty.

Design/methodology/approach

This study builds a multistage game model that considers the manufacturer selling green products through different channels. On the traditional offline channel, the competing retailers decide whether to share demand signals. Regarding the resale mode of E-commerce online channel, just E-tailer 1 determines whether to share information and decides the retail price. In the agency mode, the manufacturer decides the retail price directly, and E-tailer 2 sets the platform rate.

Findings

This study reveals that information accuracy is conducive to information value and profits on both channels. Interestingly, the platform fee rate in agency mode will inhibit the effect of a positive demand signal. Information sharing will cause double marginal effects, and price competition behavior will mitigate such effects. Additionally, when the platform fee rate is low, the manufacturer will select the E-commerce online channel for operation, but the retailers' profit is the highest in the traditional channel.

Originality/value

This research explores the interplay between different channel structures and information sharing in a GSC, considering price competition and demand uncertainty. Besides, we also considered what behaviors and factors will amplify or transfer the effect of double marginalization.

Details

Industrial Management & Data Systems, vol. 124 no. 4
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 13 April 2023

Prapaporn Kiattikulwattana and Ra-Pee Pattanapanyasat

This study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand.

Abstract

Purpose

This study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand.

Design/methodology/approach

The authors adopt an event-study based approach. Abnormal stock returns are calculated using an OLS market model to measure market reactions to three types of mandatory reports issued by listed Thai firms: financial statements, Form 56-1 and Form 56-2. These reports are released sequentially but contain overlapping information content. Multivariate regression models are employed to examine the market reactions to these regulatory reports and explore the characteristics of firms that affect the market response.

Findings

The stock market reacts differentially to these reports. The financial statements, which are filed the earliest and are the most concise, prompt the strongest reaction. Investors similarly react significantly to Form 56-1 and Form 56-2, although Form 56-2 provides additional information beyond Form 56-1. The market reactions to small firms are stronger. Collectively, equity investors focus on the timeliness of disclosures rather than the information disclosed in the mandatory reports.

Practical implications

The evidence provides support for ongoing regulatory initiatives aimed at improving the timeliness of mandatory disclosures in emerging economies.

Originality/value

Prior studies on disclosure regulation investigate either the effect of information content or the timing of mandatory disclosures in isolation. The authors differentiate the effect of information content from disclosure timing and extend the literature by suggesting that investors incrementally value timeliness of disclosures. Investors perceive the benefit of the timely release of quantitative information compared to subsequent narrative disclosures. Between Form 56-1 and Form 56-2, the earlier release of the narrative non-financial information is incrementally traded into share prices.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 2 November 2023

Adesegun Oyedele and Emily Goenner

This study aims to investigate the effect of social influence and value-driven mobile marketing activities on consumers’ acceptance of mobile marketing offers.

Abstract

Purpose

This study aims to investigate the effect of social influence and value-driven mobile marketing activities on consumers’ acceptance of mobile marketing offers.

Design/methodology/approach

The method used is survey questionnaire. A proposed model was tested by using structural model analysis and data gathered from 356 Mexico consumers and 346 US consumers.

Findings

The study shows the number of peers and providing information are the main predictor variables of consumer acceptance of mobile marketing offers in both countries. These results suggest that social value factors are important variables for explaining consumers’ responses to mobile marketing offers across two countries characterized by dissimilar macro-environmental conditions.

Research limitations/implications

The study’s overall implication about standardization vs adaptation is that social value messages can be standardized across countries. However, the marketing tools and touch points required to communicate any message appeal must be adapted across countries. One limitation in this study is the use of a convenience sample of undergraduate college students. This study did not control for different types of mobile phones and the screen sizes of mobile phones.

Practical implications

The overall implication of standardization vs adaptation from the study results is that social value messages can be standardized across countries. However, the marketing tools and touch points required to communicate any message appeal must be adapted across countries.

Originality/value

Unlike previous studies where the emphasis is to explicate the effect of value-oriented mobile activity, this study examines the combined effect of social influence and value-driven mobile activities on acceptance of mobile marketing.

Details

Young Consumers, vol. 25 no. 2
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 9 April 2024

Ahesha Perera

This study aims to examine the value orientations of New Zealand agribusiness investors and how these orientations influence their reactions to the environmental and social…

Abstract

Purpose

This study aims to examine the value orientations of New Zealand agribusiness investors and how these orientations influence their reactions to the environmental and social implications of agribusinesses.

Design/methodology/approach

In the context of the New Zealand agricultural sector, the views of investors as published in print and broadcast media between 2018 and 2022 are gathered. The study uses qualitative content analysis to analyse the data. The study is based on the value-belief-norm theory.

Findings

The study reveals that New Zealand agribusiness investors express concern about the environmental (biospheric) and social (altruistic) impacts of the agribusiness sector, prompting calls for greater transparency, climate adaptation and ethical investment options. Additionally, they actively support local businesses to benefit their communities and preserve cultural heritage. Despite these biospheric and altruistic tendencies, investors also prioritise financial and non-financial interests (egoistic). This highlights a nuanced perspective guiding their investment choices – a balance between self-interest and contributing to the greater good. This signals a shift towards socially and environmentally responsible investment practices driven by multifaceted values.

Research limitations/implications

The findings of this study highlight the role of non-pecuniary motives, like values, in determining the relevance of environmental and social information.

Practical implications

The study’s findings offer insight to agribusinesses on how investors’ value orientations shape their investment decisions. This understanding can guide businesses in framing a reporting strategy that enhances the likelihood of investors perceiving reporting as relevant and persuasive, thereby attracting more investments. In turn, this tailored reporting approach assists investors in making well-informed decisions in assessing the environmental and societal risks of agribusinesses.

Originality/value

The study offers a framework explaining how agribusinesses can increase the likelihood of investors finding firms reporting relevant and persuasive, leading to increased investments in environmentally and socially sustainable practices.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Book part
Publication date: 5 April 2024

Alecos Papadopoulos

The author develops a bilateral Nash bargaining model under value uncertainty and private/asymmetric information, combining ideas from axiomatic and strategic bargaining theory…

Abstract

The author develops a bilateral Nash bargaining model under value uncertainty and private/asymmetric information, combining ideas from axiomatic and strategic bargaining theory. The solution to the model leads organically to a two-tier stochastic frontier (2TSF) setup with intra-error dependence. The author presents two different statistical specifications to estimate the model, one that accounts for regressor endogeneity using copulas, the other able to identify separately the bargaining power from the private information effects at the individual level. An empirical application using a matched employer–employee data set (MEEDS) from Zambia and a second using another one from Ghana showcase the applied potential of the approach.

Article
Publication date: 2 January 2024

Matti Juhani Haverila and Kai Christian Haverila

Big data marketing analytics (BDMA) has been discovered to be a key contributing factor to developing necessary marketing capabilities. This research aims to investigate the…

Abstract

Purpose

Big data marketing analytics (BDMA) has been discovered to be a key contributing factor to developing necessary marketing capabilities. This research aims to investigate the impact of the technology and information quality of BDMA on the critical marketing capabilities by differentiating between firms with low and high perceived market performance.

Design/methodology/approach

The responses were collected from marketing professionals familiar with BDMA in North America (N = 236). The analysis was done with partial least squares-structural equation modelling (PLS-SEM).

Findings

The results indicated positive and significant relationships between the information and technology quality as exogenous constructs and the endogenous constructs of the marketing capabilities of marketing planning, implementation and customer relationship management (CRM) with mainly moderate effect sizes. Differences in the path coefficients in the structural model were detected between firms with low and high perceived market performance.

Originality/value

This research indicates the critical role of technology and information quality in developing marketing capabilities. The study discovered heterogeneity in the sample population when using the low and high perceived market performance as the source of potential heterogeneity, the presence of which would likely cause a threat to the validity of the results in case heterogeneity is not considered. Thus, this research builds on previous research by considering this issue.

Article
Publication date: 7 December 2022

Peyman Jafary, Davood Shojaei, Abbas Rajabifard and Tuan Ngo

Building information modeling (BIM) is a striking development in the architecture, engineering and construction (AEC) industry, which provides in-depth information on different…

Abstract

Purpose

Building information modeling (BIM) is a striking development in the architecture, engineering and construction (AEC) industry, which provides in-depth information on different stages of the building lifecycle. Real estate valuation, as a fully interconnected field with the AEC industry, can benefit from 3D technical achievements in BIM technologies. Some studies have attempted to use BIM for real estate valuation procedures. However, there is still a limited understanding of appropriate mechanisms to utilize BIM for valuation purposes and the consequent impact that BIM can have on decreasing the existing uncertainties in the valuation methods. Therefore, the paper aims to analyze the literature on BIM for real estate valuation practices.

Design/methodology/approach

This paper presents a systematic review to analyze existing utilizations of BIM for real estate valuation practices, discovers the challenges, limitations and gaps of the current applications and presents potential domains for future investigations. Research was conducted on the Web of Science, Scopus and Google Scholar databases to find relevant references that could contribute to the study. A total of 52 publications including journal papers, conference papers and proceedings, book chapters and PhD and master's theses were identified and thoroughly reviewed. There was no limitation on the starting date of research, but the end date was May 2022.

Findings

Four domains of application have been identified: (1) developing machine learning-based valuation models using the variables that could directly be captured through BIM and industry foundation classes (IFC) data instances of building objects and their attributes; (2) evaluating the capacity of 3D factors extractable from BIM and 3D GIS in increasing the accuracy of existing valuation models; (3) employing BIM for accurate estimation of components of cost approach-based valuation practices; and (4) extraction of useful visual features for real estate valuation from BIM representations instead of 2D images through deep learning and computer vision.

Originality/value

This paper contributes to research efforts on utilization of 3D modeling in real estate valuation practices. In this regard, this paper presents a broad overview of the current applications of BIM for valuation procedures and provides potential ways forward for future investigations.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 4
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 23 April 2024

Muhammad Asif Zaheer, Tanveer Muhammad Anwar, Laszlo Barna Iantovics, Muhammad Ali Raza and Zoia Khan

Online food delivery applications (OFDAs) provide an expedient platform, and consumers’ access to food has been drastically altered, especially during and after the COVID-19…

Abstract

Purpose

Online food delivery applications (OFDAs) provide an expedient platform, and consumers’ access to food has been drastically altered, especially during and after the COVID-19 pandemic. This study aimed to completely explore the attributes that influence consumers' purchase intention and how an app's aesthetics can evoke feelings that predict continuous usage intentions for OFDAs. The food industry, especially restaurants, heavily relies on mobile technology to facilitate critical online food delivery during the pandemic crisis.

Design/methodology/approach

The data for this study are gathered from 477 food consumers located in the federal capital territory (FCT) of Islamabad, Pakistan, through convenient sampling by developing a self-administrated online survey. SmartPLS is used for structural equation modeling to test the proposed research model and perform bootstrapping and algorithmic analysis.

Findings

Our findings revealed that perceived value positively predicted consumers’ purchase intentions. Moreover, perceived value mediates the association of information quality, familiarity, time-saving, usability and reputation with purchase intentions and fear of COVID-19 moderates the relationship between perceived value and purchase intention.

Practical implications

This research work has significant implications for researchers, web developers, app designers, delivery services, restaurants and other enterprises as it demonstrates the importance of aesthetically pleasing OFDAs in eliciting positive emotions and bolstering consumers’ intentions to continue using the app for efficient food delivery services.

Originality/value

This study expanded the application of the technology acceptance model (TAM) and attention, interest, desire and action (AIDA) by examining consumers’ purchase intentions in the context of OFDAs. Further, the successful utilization of TAM enhanced the understanding of consumer perceptions and behavioral intentions about the usage of OFDAs.

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

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