Search results

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach.

Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors within the same level on IFRS convergence and earnings quality in the largest IFRS adopter, China.

The results show that after IFRS convergence (i.e. 2007–2015), earnings quality decreases in terms of conservatism. However, the further analysis indicates that the strong institutional environment could mitigate the negative impact of IFRS on conservatism.

Consistent with the emphasis of heterogeneity within a country by Terracciano et al. (Science, 2005, 310 (5745)), this study indicates that the heterogeneity in the institutional environments and the simultaneous effect of the multilevel institutional environments within a single country cannot be ignored. This study also indicates that, equally important, research methodology plays a substantial role in investigating the outcomes of IFRS convergence. Finally, this study, based on an integrated theory, adopts a meso-paradigm linking macro- and micro-level institutions to provide comprehensive insights into IFRS convergence and conservatism.

The objective of this study is to examine how formal and informal institutional environment influences managers’ fair value opinion shopping behaviour in the largest International Financial Reporting Standards adopter, China.

To test the hypotheses, I conduct a 2 × 2 between-subject randomised experiment since the inferences about cause and effect are important in this study. The between-subject experimental situations are manipulated on the basis of the financial condition of companies and boards’ oversight.

I find that managers are likely to seek favourable fair value opinions from external valuation professionals when they are under the weak boards’ oversight and high stress to meet the regulation target of the China Securities Regulatory Commission. These results are more pronounced for managers with higher both rent-seeking and favour-seeking guanxi orientations are more likely to engage in fair value opinion shopping.

Consistent with theoretical analysis of Balfoort et al. (2017), this study provides empirical evidence that guanxi influences the neutrality and faithful representation in fair value measurement in China. In addition, the findings extend Salzsieder’s study (2015) and reflect the context-embeddedness nature of accounting.

The aims of this paper are: to explore the nature of political risk insurance (PRI) contracts as a form of regulation in the context of mining projects in developing countries; to examine how PRI providers factor corporate social responsibility (CSR) policies and practices of applicants in their initial decisions to provide PRI; to examine how CSR criteria are reflected in the terms of PRI contracts; to understand how failure to exercise good CSR practices by recipients of PRI affects insurance coverage; to shed light on how good CSR practices which minimize risk to companies and communities can be or are rewarded through PRI contracts; to identify opportunities for reform.

This article adopts a conceptual approach through analysis of the practical effects and public policy implications associated with use of PRI contracts as a regulatory mechanism to promote good CSR practices.

PRI contracts represent a form of proactive risk management used by investors. Because of the significant regulatory effect of the CSR provisions of PRI contracts provided by state‐based agencies, there is considerable potential for and value associated with greater transparency in the implementation of such contracts.

This article sheds light on the regulatory dimensions associated with the CSR provisions of PRI contracts. This represents a new contribution to the literature on CSR contracts, which until this point has focused largely on the CSR aspects of supply chain contracts.

In the wake of climate change and its associated impact on firms' performance, this paper attempts to provide a piece of empirical evidence in support of the effect of weather conditions on the stock market performance.

Monthly time-series dataset and the fully modified ordinary least square (FMOLS) semi-parametric econometric technique are used to establish the effect of weather variables on stock market return.

This study finds that temperature and wind speed have a negative and statistically significant relationship with stock market performance. Likewise, humidity exhibits a negative relationship with stock market performance, albeit insignificant. The relevant stock market and macroeconomic control variables are statistically significant in addition to exhibiting their expected signs. The findings lend support to advocates of behavioural factors inclusion in asset pricing and decision-making.

For policy purposes, the authors recommend that traders, investors and stock exchange managers must take into consideration different weather conditions as they influence investors' behaviour, investment decisions, and consequently, the stock market performance.

To the best of the authors’ knowledge, this study provides the first empirical evidence of the nexus between disaggregated weather measures and stock market performance in Ghana. This study uses monthly data (which are very rare in the literature, especially for developing country studies) to provide empirical evidence that weather influences stock market performance.

The aim of this chapter is to present in a pedagogical way the main digital tools used by tourism-related businesses, especially by hospitality businesses. The main purpose of this chapter is to illustrate our discussion with concrete examples and to give a set of advices for efficient use of those tools.

Literature review was conducted on conceptual issues, as well as managerial and marketing aspects of digital tools, their value and use in the hospitality industry.

This chapter highlights the fact that needs in terms of digitalisation depend on the size of the hotel. The main differences can be explained by differences in terms of hotel capacity, and digital technologies should be customised to different types of structures.

This chapter is exploratory in nature, based on a literature review.

It provides clear and practical guidance about the way independent hospitality businesses could use digital tools for marketing purposes. It also suggests the most efficient digital technologies to improve their performance in the field of marketing and customer relationship management.

The chapter demonstrates the huge gap between best practices in the hospitality industry and the way independent enterprises really use, in practice, the digital tools for marketing purposes. It shows how digital technologies could be used in a more efficient way, to take advantage of their full potential.

The purpose of this paper is to review the development of the processed feed industry in China through the lens of one of its most successful and earliest entrants, the Hope Group's “New Hope” enterprise. With the feed industry in China now facing a transition phase, the paper looks at the root causes of the problems facing China's feed industry, analyzes the transition strategy undertaken by New Hope and others, and discusses the opportunities for industry growth in the world's most populous country, where urbanization and standards of living are still on the rise and per capita use of feeds is still low by world standards (e.g. one‐fifth of that in the USA). The case also addresses the potential industry impact of mandates outlined in China's Twelfth Five‐Year Plan, such as the imperative to modernize agriculture and improve peasants’ economic well‐being.

The paper draws on expert knowledge of the CEO of New Hope Group's sister agribusiness company, West Hope Group, as well as New Hope Group annual reports and global economic data.

The study reveals future challenges to China's processed feed industry as being price of labor, raw materials, and energy rises; companies undergoing integration; and established companies shifting from product marketing to service marketing models.

This paper is useful for academics interested in industry perspectives, policymakers, practitioners, and business people considering investment in China.

How China's processed feed and breeding industries modernize will impact the economic well‐being of each link in the nation's agribusiness chain (from small producers to conglomerates), the cost and quality of animal‐based proteins, and the world's “food vs. fuel” conflicts.

The paper offers a rare insider's look at one of China's largest private companies and a global player in agribusiness.

The purpose of this paper is to use the most popular deep learning algorithm to complete the vehicle detection in the urban area of MiniSAR image, and provide reliable means for ground monitoring.

An accurate detector called the rotation region-based convolution neural networks (CNN) with multilayer fusion and multidimensional attention (M2R-Net) is proposed in this paper. Specifically, M2R-Net adopts the multilayer feature fusion strategy to extract feature maps with more extensive information. Next, the authors implement the multidimensional attention network to highlight target areas. Furthermore, a novel balanced sampling strategy for hard and easy positive-negative samples and a global balanced loss function are applied to deal with spatial imbalance and objective imbalance. Finally, rotation anchors are used to predict and calibrate the minimum circumscribed rectangle of vehicles.

By analyzing many groups of experiments, the validity and universality of the proposed model are verified. More importantly, comparisons with SSD, LRTDet, RFCN, DFPN, CMF-RCNN, R3Det, SCRDet demonstrate that M2R-Net has state-of-the-art detection performance.

The progress in the field of MiniSAR application has been slow due to strong speckle noise, phase error, complex environments and a low signal-to-noise ratio. In addition, four kinds of imbalances, i.e. spatial imbalance, scale imbalance, class imbalance and objective imbalance, in object detection based on the CNN greatly inhibit the optimization of detection performance.

This research can not only enrich the means of daily traffic monitoring but also be used for enemy intelligence reconnaissance in wartime.

One of the impacts of the COVID-19 pandemic is that using an e-wallet – a contactless process – rather than a payment terminal is an intuitively safer option. This study is grounded in cognitive absorption theory and investigates how the use of the money-gift function influences the intention to continue using an e-wallet app.

Using a cross-sectional approach, a structured questionnaire was designed and distributed to the target respondents in Malaysia through social media platforms. The data were collected with purposive sampling and a total of 350 eligible responses were analyzed with partial least square structural equation modeling (PLS-SEM).

Cognitive absorption significantly influenced the perceptions of e-wallet apps (perceived ease of use and perceived usefulness). The intention to continue using an e-wallet app was positively predicted by attitude and subjective well-being. Furthermore, this study found that the path between attitude and the intention to continue use was mediated by subjective well-being, whereas perceived security moderated the path between cognitive absorption and perceptions of an e-wallet app.

The results offer much-needed broad guidance for e-wallet service providers. In particular, the findings reveal how implementing money-gift functions promotes various positive outcomes that influence the intention to continue using an e-wallet app.

Previous research on e-wallets considered only the basic characteristics of an e-wallet app when studying continuous usage. Few studies have empirically examined the innovative function of money gifts. Therefore, this study is among the first to offer empirical insights into how immersion and cognitive interaction with the money-gift function can influence user perceptions and behavior toward e-wallet apps.