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1 – 10 of 221Sewanu Awhangansi, Titilayo Salisu, Oluwayemisi Awhangansi, Adefunke Dadematthews, Eghonghon Abumere, Benazir Siddiq, Eden Phillips, Meera Mogan, Ayoyimika Olushola, Atim Archibong, Adeniran Okewole, Increase Adeosun, Oladipo Sowunmi, Sunday Amosu, Michael Lewis, Philip John Archard, Olugbenga Owoeye and Michelle O'Reilly
This paper aims to examine the role of bullying victimization in predicting psychopathology, encompassing post-traumatic stress disorder (PTSD), risk of developing prodromal…
Abstract
Purpose
This paper aims to examine the role of bullying victimization in predicting psychopathology, encompassing post-traumatic stress disorder (PTSD), risk of developing prodromal psychosis and emotional and behavioural problems, among in-school Nigerian adolescents.
Design/methodology/approach
A total of 351 junior secondary students (n = 173 males, 178 females; age range: 9–17 years) were recruited from five randomly selected public secondary schools in Nigeria. Students completed a variety of self-report measures, including a socio-demographic questionnaire, the prodromal questionnaire – brief version, the strengths and difficulties questionnaire (SDQ) and the multidimensional peer victimization scale. They were also interviewed using the PTSD module of the Mini International Neuropsychiatric Interview-Kid Version.
Findings
Although bullying victimization was not found to predict the presence of PTSD, it predicted the risk of developing prodromal psychosis. All SDQ subscales also held significant positive associations with bullying victimization. This indicates that higher levels of victimization are associated with increased behavioural and emotional difficulties among adolescents.
Practical implications
The study findings add support to whole system approaches involving relevant stakeholders in health, education, social and criminal justice sectors via protective policies to address the problems of bullying in schools.
Originality/value
The study contributes to evidence demonstrating a need for improved understanding regarding the role of exposure to bullying victimization in predicting various forms of psychopathology. Furthermore, there is specifically a need for research with this focus in developing countries in sub-Saharan Africa and the Nigerian education system.
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Qing Huang, Xiaoling Li and Dianwen Wang
Previous studies on social influence and virtual product adoption have mainly taken users’ purchase behavior as a dichotomous variable (i.e. purchasing or not). Given the…
Abstract
Purpose
Previous studies on social influence and virtual product adoption have mainly taken users’ purchase behavior as a dichotomous variable (i.e. purchasing or not). Given the prevalence of competing versions (basic vs upgraded) of a virtual product in online communities, this paper investigated the differences in the effect of social influence on users’ adoption of basic and upgraded choices of a virtual product. It also examined how the effect varies with users’ social status and user-level network density.
Design/methodology/approach
A natural experiment was conducted in an online game community. Two competing versions (basic vs upgraded) of a virtual product were provided for in-game purchase while a random set of users selected from 897,765 players received the notification of their friends’ adoption information. A competing-risk model was used to test the hypotheses.
Findings
Social influence exerts a stronger positive effect on users’ adoption of the upgraded virtual product than of the basic virtual product. Middle-status users have the greatest (least) susceptibility to social influence in adopting the upgraded (basic) virtual product than low- and high-status users. User’s network density enhances the effect of social influence on adoption of both virtual products, even more for the upgraded one.
Originality/value
This research contributes to the social influence and product adoption literature by disentangling the different effects of social influence on basic and upgraded versions of a virtual product. It also identifies the boundary conditions that social influence works for each version of the virtual product.
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Monalisa Mahapatra and Dianne P. Ford
This study aims to examine a common failure in knowledge sharing, called disengagement from knowledge sharing (DKS), and investigates how technostress may contribute to this…
Abstract
Purpose
This study aims to examine a common failure in knowledge sharing, called disengagement from knowledge sharing (DKS), and investigates how technostress may contribute to this unintentional withholding of knowledge for knowledge workers. The authors apply the Job Demands-Resources (JD-R) model to explain the dual path of technostress creators and inhibitors on DKS via burnout and job engagement. The authors also examine how the pandemic and the changes in remote work and information and communication technology (ICT)-related stress may have impacted DKS.
Design/methodology/approach
Using a time-lag survey, two independent samples of knowledge workers who use information and communication technologies for their jobs were surveyed during early 2020 and mid-2021. Analyses were completed with partial least squares-structural equation modelling.
Findings
Technostress (via the JD-R model) explained DKS. Technostress creators were positively associated with burnout, which was in turn positively related to DKS. Technostress inhibitors were positively associated with job engagement, which in turn was also positively related to disengagement to knowledge sharing. Technostress inhibitors were negatively associated with burnout. Results from the multigroup analysis indicated that technostress inhibitors had a stronger relationship with engagement pre-pandemic than mid-pandemic.
Originality/value
This research addresses a more common source of knowledge sharing failures and illustrates how ICTs may impact this DKS via burnout and job engagement. In addition, this research captures a change in relationships associated with the pandemic.
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Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on…
Abstract
Purpose
Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.
Design/methodology/approach
The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.
Findings
The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.
Originality/value
There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.
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This study examined whether officers’ perceptions of the effect of BWCs on procedural justice, police lawfulness, police legitimacy, compliance with police and law, and…
Abstract
Purpose
This study examined whether officers’ perceptions of the effect of BWCs on procedural justice, police lawfulness, police legitimacy, compliance with police and law, and cooperation with police differed by type of law enforcement agency.
Design/methodology/approach
The data were collected from a survey administered to 152 police officers from State Police, City Police, University Police, and Sheriff’s Office.
Findings
The multivariate analyses found that City Police officers hold significantly more positive perceptions than University Police (on police legitimacy and cooperation with police), State Police (except for police lawfulness, on all other outcomes), and Sheriffs’ Office officers (on procedural justice and police legitimacy). Additionally, Sheriffs’ Office officers hold significantly more positive perceptions than University Police (on police legitimacy, cooperation with police, and compliance with police) and State Police (on police legitimacy, cooperation with police, compliance with police and law). No significant difference was found between University Police and State Police officers.
Originality/value
This is the first study that examines whether officers’ perceptions of the outcomes differ by type of law enforcement agency.
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Ernest Sogah, John Kwaku Mensah Mawutor and Freeman Christian Gborse
The aim of the quantity study is to investigate the cost of living and food security nexus in Ghana. Time series secondary quarterly data from 2012Q1 to 2018Q4 were examined.
Abstract
Purpose
The aim of the quantity study is to investigate the cost of living and food security nexus in Ghana. Time series secondary quarterly data from 2012Q1 to 2018Q4 were examined.
Design/methodology/approach
The autoregressive distributed lag (ARDL) to cointegration bound test was employed for the econometrics analysis. Time series secondary quarterly data from 2012Q1 to 2018Q4 were examined. Food security data based on the Global Food Security Index score were employed.
Findings
The result revealed that the variables are cointegrated in the long run. The study also revealed that the cost of living worsens food security in Ghana both in the short run and the long run. This could imply that people may not have enough money to afford adequate and nutritious food, which can lead to food insecurity. As the cost of living increases, people may have to spend more of their income on basic necessities such as housing, healthcare and transportation, leaving less money for food. This can result in people choosing cheaper and less nutritious options, or even skipping meals, which can have negative impacts on their health and well-being.
Practical implications
For policy implications, it is recommended that effort should be made by the Ministry of Finance Ghana, financial analysts and other economic agents to stabilize prices of goods and services in the country.
Originality/value
The study is among the few to have investigated the nexus between the cost of living and food security in non-Western economy using the secondary data.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-04-2023-0309
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James D. Doyle and John A. Parnell
Firms are advocating for social change to a growing extent, but the performance implications of corporate activism are not clearly understood. This study aims to introduce social…
Abstract
Purpose
Firms are advocating for social change to a growing extent, but the performance implications of corporate activism are not clearly understood. This study aims to introduce social nonmarket strategy (SNMS) as a goal-directed form of corporate activism, explore whether such strategy harms corporate financial performance (CFP), and assess the buffering potential of effective market-based strategy and good standing with stakeholders.
Design/methodology/approach
A reflective measurement model and all hypothesized relationships were tested using consistent partial least squares structural equation modeling on a data set of 202 US-based small, medium, and large manufacturing and service firms.
Findings
SNMS is positively related to good standing with stakeholders but negatively related to CFP. By contrast, a higher market strategy (MS) is positively associated with both stakeholder performance and CFP. MS and stakeholder performance buffer but do not fully neutralize the adverse financial effect of SNMS.
Practical implications
Firms undertaking SNMS face serious risks. However, effective MS and higher levels of stakeholder performance can buffer but not fully neutralize the adverse financial effect of SNMS.
Originality/value
This research introduces SNMS as a goal-directed form of corporate activism, establishes the conflicting performance effects of such strategy and estimates the buffering potential of MS and stakeholder performance.
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Michael D. Phillips, Dong Y. Nyonna, John X. Volker, Ashton B. Weddington and Tim L. Williams
This paper aims to argue that important elements in the capital budgeting process are either undervalued or not considered and are a significant reason for both low and slow…
Abstract
Purpose
This paper aims to argue that important elements in the capital budgeting process are either undervalued or not considered and are a significant reason for both low and slow growth in large firms. Adopting an entrepreneurial mindset in conjunction with a portfolio approach based on different types of innovation to allow for growth projects to enter the process and be evaluated for possible selection are outlined as an alternative to strengthen the capital budgeting process.
Design/methodology/approach
Concepts and processes drawn from the finance, economics and entrepreneurship literature are used to form a proposed new approach to the capital budgeting process.
Findings
Only a handful of large firms even achieve returns more than their cost of capital. This manuscript argues that the reason for the lack of growth is a function of a capital budgeting process that does not allow the full spectrum of risk projects because of behavioral factors. This manuscript further proposes a portfolio approach that would allow for all projects to be fairly considered and aligned with stakeholder interests.
Originality/value
The current literature tends to focus on the financial evaluative aspect of the capital budgeting process. The void in the literature is with other aspects of the capital budgeting process both in terms of currency and in pursuing alternative explanations for the reasons the full risk spectrum of projects is not considered.
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Sivakumar Menon, Pitabas Mohanty, Uday Damodaran and Divya Aggarwal
Many studies have shown that from a theoretical and empirical point of view, downside risk-based measures of risk are better than the traditional ones. Despite academic appeal and…
Abstract
Purpose
Many studies have shown that from a theoretical and empirical point of view, downside risk-based measures of risk are better than the traditional ones. Despite academic appeal and practical implications, downside risk has not been thoroughly examined in markets outside developed country markets. Using downside beta as a measure of downside risk, this study examines the relationship between downside beta and stock returns in Indian equity market, an emerging market with unique investor, asset and market characteristics.
Design/methodology/approach
This is an empirical study done by using ranked portfolio return analysis and regression analysis methodologies.
Findings
The study results show that downside risk, as measured by downside beta, is distinctly priced in the Indian equity market. There is a direct positive relationship between downside beta and contemporaneous realized returns, indicating a premium for downside risk. Downside risk carries a higher weightage than upside potential in the aggregate return of the stock portfolios. Downside beta is a better measure of systematic risk than conventional market beta and downside coskewness.
Practical implications
The empirical results support the adoption of downside beta in practice and provide a case for replacing traditional beta with downside beta in asset pricing applications, trading and investment strategies, and capital allocation decision-making.
Originality/value
This is one of the first in-depth studies examining downside beta in Indian equity markets using a broad sample of individual stock returns covering a wide time range of 22 years. To the best of our knowledge, this study is the first one to compare downside beta and downside coskewness using individual stock data from the Indian equity market.
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Jamilu Iliyasu, Suleiman O. Mamman, Attahir B. Abubakar and Aliyu Rafindadi Sanusi
The recent Russia–Ukraine conflict highlights the geopolitical importance of natural gas, especially in Europe. In this light, this study examines the impact of the Russia–Ukraine…
Abstract
Purpose
The recent Russia–Ukraine conflict highlights the geopolitical importance of natural gas, especially in Europe. In this light, this study examines the impact of the Russia–Ukraine conflict on the spread of price bubbles from European natural gas to international energy prices.
Design/methodology/approach
The Generalized Supremum Augmented Dickey-Fuller (GSADF) test is employed to detect the occurrence of price bubble episodes while the Dynamic Logit Model is used to examine price bubble contagion between the two markets. Further, a tri-variate VAR model is used to examine the determinants of the price bubble.
Findings
The findings reveal multiple bubble episodes in both European natural gas and international energy prices. Further, evidence of bilateral contagion between European natural gas and the international energy market is found. In addition, the Russia–Ukraine conflict triggers price bubble episodes in both markets. Finally, a counterfactual analysis suggests that the conflict increases the bubble contagion from the European natural gas market to the international energy market by about 40%. These findings imply that the Russia–Ukraine conflict is a significant driver of high upside risks to bubble occurrence and subsequent contagion to both European natural gas and international energy prices.
Originality/value
To the best of our knowledge, this study contributes new empirical evidence that the Russian–Ukrainian conflict significantly impacts the spread of price bubbles from the European natural gas market to international energy markets.
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