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1 – 10 of 169
Book part
Publication date: 1 November 2007

Menaka Bhor, Leonard Aloi, Judy T. Chen, Khalid Moidu and Kent H. Summers

The U.S. healthcare system is very complex and inundated with many challenges, ranging from escalating healthcare expenditure to increasing prevalence of medication…

Abstract

The U.S. healthcare system is very complex and inundated with many challenges, ranging from escalating healthcare expenditure to increasing prevalence of medication errors. Emphasis on cost reduction and prevention of medication errors has given impetus to the development of computerized information technologies. Advanced technological innovation such as e-prescribing has the potential to improve quality of care, reduce costs and enhance patient satisfaction. Reaping these benefits is dependent on successful diffusion of innovation. This chapter summarizes the current literature covering diffusion of e-prescribing technology with an emphasis on the barriers and facilitators, and strategies to overcome these potential barriers.

Details

The Value of Innovation: Impact on Health, Life Quality, Safety, and Regulatory Research
Type: Book
ISBN: 978-1-84950-551-2

Content available
Book part
Publication date: 1 November 2007

Abstract

Details

The Value of Innovation: Impact on Health, Life Quality, Safety, and Regulatory Research
Type: Book
ISBN: 978-1-84950-551-2

Article
Publication date: 1 July 2019

Judy Louie, Kamran Ahmed and Xu-Dong Ji

This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices…

Abstract

Purpose

This paper aims to examine the voluntary disclosure practices of family and non-family listed firms and whether family firms have improved their disclosure practices following the introduction of the Principles of Good Corporate Governance and Best Practice Recommendations in 2003 in Australia.

Design/methodology/approach

Voluntary disclosures are measured by constructing an index specifically for this study. Such indexes consist of corporate governance disclosure, strategic disclosure and future disclosures. They are then regressed on firm-specific variables while controlling for family and non-family firms. A total of 60 family firms and 60 non-family firms in Australia are randomly chosen from 2001 to 2006 for examining their disclosure practices.

Findings

The research findings show that family firms disclose information voluntarily to signal to the market regarding their growth potentials and abide by government regulations to improve their reputation. Despite the fact that compliance with the Principles of Good Corporate Governance and Best Practice Recommendations was not compulsory, this paper finds that the recommendation encouraged family and non-family firms to disclose more corporate governance information.

Practical implications

The findings from this research will help investors and regulators make more strategic decisions on investments and regulations respectively in family firms.

Originality/value

There has been limited empirical evidence on the disclosure practices and their determinants of family firms in Australia. The study will thus significantly contribute to the current knowledge in this regard.

Details

Accounting Research Journal, vol. 32 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 5 March 2018

Tom Chen, Judy Drennan, Lynda Andrews and Linda D. Hollebeek

This paper aims to propose user experience sharing (UES) as a customer-based initiation of value co-creation pertaining to service provision, which represents customers…

4940

Abstract

Purpose

This paper aims to propose user experience sharing (UES) as a customer-based initiation of value co-creation pertaining to service provision, which represents customers’ level of effort made for the direct benefit of others in their service network. The authors propose and empirically examine a user experience sharing model (UESM) that explicates customer-to-customer (C2C) UES and its impacts on firm-desired customer-based outcomes in online communities.

Design/methodology/Approach

Based on an extensive review, the authors conceptualize UES and UESM. By using online survey data collected from mobile app users in organic online communities, the authors performed structural equation modeling analyses by using AMOS 24.

Findings

The results support the proposed UESM, showing that C2C UES acts as a key driver of both firm-desired customer efforts and customer insights. The results also confirmed that service-dominant (S-D) logic-informed motivational drivers exert a significant impact on C2C UES. Importantly, C2C UES mediates the relationship between S-D logic-informed motivational drivers and firm-desired customer-based outcomes.

Originality/value

This study offers a pioneering attempt to develop an overarching concept, UES, which reflects customers’ initiation of value co-creation, and to empirically examine C2C UES. The empirical evidence supports the key contention that firms should proactively facilitate C2C UES.

Details

European Journal of Marketing, vol. 52 no. 5/6
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 4 April 2016

Yuan George Shan and Indrit Troshani

The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit…

1985

Abstract

Purpose

The purpose of this paper is to evaluate the impact of the International Financial Reporting Standards (IFRS) and eXtensible Business Reporting Language (XBRL) on audit fees based on evidence from listed companies operating in an emerging economy. Whilst IFRS constitute high-quality accounting standards, XBRL represents a technology standard that can enhance the usability of IFRS and overall financial reporting transparency.

Design/methodology/approach

Multivariate analyses are used on a sample of 1,798 firm-year observations between 2000 and 2011 from companies listed in the Shanghai Stock Exchange that were subject to XBRL and IFRS adoption mandates.

Findings

The main results suggest that XBRL has a main negative effect on audit fees which is weaker for larger firms. Additionally, the authors find that IFRS increases audit fees for all companies. Whilst this effect is positive for firms of different sizes, it is weaker for larger firms.

Research limitations/implications

Whilst the findings are applicable to the selected sample and may or may not be generaliseable to other economies, they can provide important implications for both regulators and companies that are undertaking IFRS convergence and XBRL implementation projects in developing economies around the world.

Originality/value

This study offers a timely assessment of the economic consequences of IFRS and XBRL on listed companies operating in an emerging economy, in addition to providing an important basis upon which further research can be designed in order to extend the analysis.

Details

International Journal of Managerial Finance, vol. 12 no. 2
Type: Research Article
ISSN: 1743-9132

Keywords

Article
Publication date: 1 December 2004

Rachel Crane

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and…

1168

Abstract

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.

Details

Collection Building, vol. 23 no. 4
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 1 June 2021

Chin Lung Hsu and Judy Chuan-Chuan Lin

This study combines uses and gratifications theory and flow theory to create an integrated model that predicts continuance intention to use and satisfaction with…

Abstract

Purpose

This study combines uses and gratifications theory and flow theory to create an integrated model that predicts continuance intention to use and satisfaction with livestreaming services.

Design/methodology/approach

The proposed model was empirically evaluated using survey data collected from 304 users about their perceptions of livestream services.

Findings

The results indicate that gratifications such as entertainment, informativeness and sociability were all positively related to satisfaction. The authors find that flow mediates the impact of interactivity and telepresence on satisfaction. Notably, sociability gratification and satisfaction had a significant impact on a user's intention to continue to use livestreaming services and accounted for 77% of the variance.

Originality/value

The study adds to the body of knowledge by demonstrating the uses and gratifications theory and flow theory in live stream services. In addition, the findings may provide useful insights for live stream services streamers and marketers.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 18 May 2021

Clyde A. Warden, Stephen Chi-Tsun Huang, Wan-Hsuan Yen and Judy F. Chen

Collectivism in service research is so bound with Asian cultures as to risk being overly deterministic. Contesting this stereotype, this paper surfaces the individualistic…

Abstract

Purpose

Collectivism in service research is so bound with Asian cultures as to risk being overly deterministic. Contesting this stereotype, this paper surfaces the individualistic consumption facets of consumers within a collectivist cultural setting, describing the compensating role servicescapes may play and the service marketing opportunities they present.

Design/methodology/approach

Within a Chinese cultural research frame, a qualitative grounded approach is adopted that surfaces subconscious metaphors of private consumption through photo elicitation, deep psychological metaphor elicitation and triangulated with field observation.

Findings

Individuals within a collectivist culture do actively seek private psychic space to regenerate the self and prepare for social obligations heavily influenced by Confucian norms. Servicescapes play an important role in private consumption as they provide both a physical and mental oasis of privacy not easily obtainable in regular life and work.

Practical implications

Service providers could offer East Asian consumers a package that includes the individual aspect of their value system, whenever and however they see suitable. More specifically, servicescapes can be designed to provide services that facilitate consumer restoration by implementing the mental metaphors consumers of have this process.

Social implications

A stereotype of a consumption has grown around Chinese consumers that while not totally false, misses a vital aspect of human values and risks missing profitable market niches. Consideration of the whole person's collective-individualistic cycle benefits both the consumer and the business.

Originality/value

Moving beyond a one-dimensional description of East Asian consumer behavior, focused on collective values, we show the key role servicescapes play in private consumption. A psychological renewal of the self, in preparation to re-enter the collective, show the multiple aspects of Asian consumers.

Article
Publication date: 21 July 2022

Imen Khelil, Achraf Guidara and Hichem Khlif

This paper aims to investigate the impact of the strength of auditing and reporting standards (SARS, hereafter) on the quality of infrastructure in African countries and…

Abstract

Purpose

This paper aims to investigate the impact of the strength of auditing and reporting standards (SARS, hereafter) on the quality of infrastructure in African countries and tests whether the ethical behaviour of firms and judicial independence affect this relationship.

Design/methodology/approach

The sample consists of 108 country-year observations spanning from of 2014–2017. Data concerning the main variables in this study (the quality of infrastructure, SARS, ethical behaviour of firms and judicial independence) are gathered from the Global Competitiveness Reports for 2014, 2015, 2016 and 2017.

Findings

The findings of this study suggest that the SARS is positively related to the quality of infrastructure. Similarly, the ethical behaviour of firms has a positive and significant effect on the same variable. When testing for the moderating effects of ethical behaviour of firms and judicial independence, the association between SARS and the quality of infrastructure remains positive and significant for high ethical behaviour and high judicial independence sub-samples, while it is insignificant for settings characterised by low ethical behaviour of firms or low judicial independence.

Originality/value

The results of this study highlight the importance of the SARS in combination with business ethics and judicial independence in improving the quality of infrastructure in African countries. These results may have policy implications for African governments aiming to improve the quality of their infrastructures by strengthening auditing and reporting standards, enforcing laws obliging firms to act ethically and giving importance to the role played by judicial independence in imposing strict sanctions on all violations that can affect the quality of infrastructure in one country.

Details

Journal of Financial Management of Property and Construction , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-4387

Keywords

Article
Publication date: 22 November 2022

Ines Amara, Imen Khelil, Anis El Ammari and Hichem Khlif

This paper aims to examine the association between money laundering and infrastructure quality and whether the strength of auditing and reporting standards (SARS…

Abstract

Purpose

This paper aims to examine the association between money laundering and infrastructure quality and whether the strength of auditing and reporting standards (SARS) moderates this association.

Design/methodology/approach

The sample includes 348 country-year observations over the period of 2015–2017. The authors use Basel Anti-Money Laundering reports for 2015, 2016 and 2017 to collect data concerning money laundering. Infrastructure quality and the remaining variables are gathered from the Global Competitiveness reports for the same years.

Findings

Results show that money laundering is negatively associated with infrastructure quality. This negative association remains stable for countries characterised by low SARS, while it becomes less pronounced for countries with high SARS. Additional tests for the moderating impact of the SARS, using an interaction term between money laundering and SARS dummy variable, confirm that high SARS mitigates the adverse effect of money laundering on infrastructure quality.

Originality/value

These findings are important for policymakers, as they put emphasis on the adverse effect of money laundering and financial crimes on infrastructure quality and how solid auditing and reporting standards may improve infrastructure quality and reduce the negative effect of money laundering on the same variable. Thus, strengthening legislations concerning auditing and reporting standards in one country may improve infrastructure quality and combat money laundering and its adverse impacts.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

1 – 10 of 169