Search results

1 – 10 of 614
Book part
Publication date: 6 May 2024

Bushra Zulfiqar, Muhammad Arshad Mehmood, Akmal Shahzad Butt and Anum Shafique

This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and…

Abstract

This study aims to study the impact of corporate governance (CG) versus ethical investment on the firm performance. It takes into account the firms of Bangladesh, India, and Pakistan for the purpose of the study. A composite variable of CG index and environmental, social, and governance (ESG) index is used to test the impact on the firm performance. Separate country wise and overall analysis is obtained. Regression analysis is used to obtain the results. Two measures of performance are used, one is return on assets (ROA) and other is Tobin Q. The findings of the study reveal that there is an impact of corporate governance index (CGI) on firm performance (overall and country wise) whereas ethical investment (EI) has an impact on firm performance when tested overall and no impact when checked for country wise results. The results further show that on country level, increase in CG measures may lead to positive results, but at the macro level, it may lower the performance. On the other hand, at the micro level, ethical finance may not show its impact; however, at the macro level, it has an impact. The study has implications for the investors and policymakers.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 20 September 2023

Hei-Chia Wang, Army Justitia and Ching-Wen Wang

The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests'…

Abstract

Purpose

The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests' experiences. They prioritize the rating score when selecting a hotel. However, rating scores are less reliable for suggesting a personalized preference for each aspect, especially when they are in a limited number. This study aims to recommend ratings and personalized preference hotels using cross-domain and aspect-based features.

Design/methodology/approach

We propose an aspect-based cross-domain personalized recommendation (AsCDPR), a novel framework for rating prediction and personalized customer preference recommendations. We incorporate a cross-domain personalized approach and aspect-based features of items from the review text. We extracted aspect-based feature vectors from two domains using bidirectional long short-term memory and then mapped them by a multilayer perceptron (MLP). The cross-domain recommendation module trains MLP to analyze sentiment and predict item ratings and the polarities of the aspect based on user preferences.

Findings

Expanded by its synonyms, aspect-based features significantly improve the performance of sentiment analysis on accuracy and the F1-score matrix. With relatively low mean absolute error and root mean square error values, AsCDPR outperforms matrix factorization, collaborative matrix factorization, EMCDPR and Personalized transfer of user preferences for cross-domain recommendation. These values are 1.3657 and 1.6682, respectively.

Research limitation/implications

This study assists users in recommending hotels based on their priority preferences. Users do not need to read other people's reviews to capture the key aspects of items. This model could enhance system reliability in the hospitality industry by providing personalized recommendations.

Originality/value

This study introduces a new approach that embeds aspect-based features of items in a cross-domain personalized recommendation. AsCDPR predicts ratings and provides recommendations based on priority aspects of each user's preferences.

Article
Publication date: 30 September 2022

Hamada Abdelwahab, Fatimah A.M. Al-Zahrani, Ali A. Ali, Ammar Mahmoud and Long Lin

This paper aims to synthesize new screen-printing ink formula based on new derivatives of azo thiadiazol disperse dyes and evaluate their characteristics after being printed on…

Abstract

Purpose

This paper aims to synthesize new screen-printing ink formula based on new derivatives of azo thiadiazol disperse dyes and evaluate their characteristics after being printed on polyester fabric substrates.

Design/methodology/approach

New dispersed dyes based on 1, 3, 4-Thiadiazole derivatives (dyes 1 and 2) were prepared and confirmed by different analyses, infrared (IR), mass and nuclear magnetic resonance (NMR) spectroscopy, and then formulated as colored materials in the screen-printing ink formulations. Printing pastes containing the prepared dyestuffs and other ingredients were used for printing polyester using screen-printing or traditional printing. The characteristics of printed polyester fabric substrates were measured by color measurements such as a*, b*, L*, C*, E, Ho, R% and color strength, as well as light, washing, crock and alkali perspiration fastness, and finally, the depth of penetration was evaluated.

Findings

The prepared 1, 3, 4-Thiadiazole derivatives (dyes 1 and 2) were obtained from the reaction of 5,5’-(1,4-phenylene)bis(1,3,4-Thiadiazole-2-amine) with resorcinol and m-toluidine as a coupling component. The suitability of the prepared dyestuffs for silk screen-printing on polyester fabrics has been investigated. The prints obtained from a formulation containing dye 1 possess high color strength as well as good overall fastness properties if compared to those obtained using dye 2.

Practical implications

The method of synthesis of the new dyestuffs and screen-printing ink provides a simple and practical solution to prepare some new heterocyclic disperse azo dyes, and they are formulated in the screen-printing inks for printing on a polyester fabric substrate.

Originality/value

The prepared disperse dyes based on 1,3,4-Thiadiazole derivatives (dyes 1 and 2) could be used in textile printing of polyester on an industrial scale.

Details

Pigment & Resin Technology, vol. 53 no. 3
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 27 November 2023

Li Ma and Yongqiang Lu

The purpose of this study is to examine how construction project managers’ conflict management styles (CMSs) affect project team resilience from the perspective of social identity…

Abstract

Purpose

The purpose of this study is to examine how construction project managers’ conflict management styles (CMSs) affect project team resilience from the perspective of social identity theory.

Design/methodology/approach

This study adopted a cross-sectional survey design and collected paired data from 110 construction project managers and 474 employees in China. Based on the data collected, the authors tested the proposed hypotheses using hierarchical regression analysis.

Findings

The results show that a project manager’s cooperative CMS positively affects team resilience, and a project manager’s competitive and avoidant CMS negatively affects team resilience. Team followership plays a mediating role in this relationship. The team power distance moderates the effects of a project manager’s cooperative and avoidant CMSs on team followership.

Originality/value

This paper enriches the existing literature on conflict management in construction projects and have potential guiding significance and application value for team resilience management practices.

Details

International Journal of Conflict Management, vol. 35 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 5 April 2024

K.G. Rumesh Samarawickrama, U.G. Samudrika Wijayapala and C.A. Nandana Fernando

The purpose of this study is to extract and characterize a novel natural dye from the leaves of Lannea coromandelica and the extraction with finding ways of dyeing cotton fabric…

Abstract

Purpose

The purpose of this study is to extract and characterize a novel natural dye from the leaves of Lannea coromandelica and the extraction with finding ways of dyeing cotton fabric using three mordants.

Design/methodology/approach

The colouring agents were extracted from the leaves of Lannea coromandelica using an aqueous extraction method. The extract was characterized using analysis methods of pH, gas chromatography-mass spectrometry (GC-MS), Fourier transform infrared (FTIR), ultraviolet-visible (UV-vis) and cyclic voltammetry measurement. The extract was applied to cotton fabric samples using a non-mordant and three mordants under the two mordanting methods. The dyeing performance of the extracted colouring agent was evaluated using colour fastness properties, colour strength (K/S) and colour space (CIE Lab).

Findings

The aqueous dye extract showed reddish-brown colour, and its pH was 5.94. The GC-MS analysis revealed that the dye extract from the leaves of Lannea coromandelica contained active chemical compounds. The UV-vis and FTIR analyses found that groups influenced the reddish-brown colour of the dye extraction. The cyclic voltammetry measurements discovered the electrochemical properties of the dye extraction. The mordanted fabric samples showed better colour fastness properties than the non-mordanted fabric sample. The K/S and CIE Lab results indicate that the cotton fabric samples dyed with mordants showed more significant dye affinities than non-mordanted fabric samples.

Originality/value

Researchers have never discovered that the Lannea coromandelica leaf extract is a natural dye for cotton fabric dyeing. The findings of this study showed that natural dyes extracted from Lannea coromandelica leaf could be an efficient colouring agent for use in cotton fabric.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 21 April 2023

Javier Isaac Torres Vergara, Jania Astrid Saucedo Martínez and Daniela Olivo Lucio

In the supply chain performance measurement (SCPM) there seems to be no consensus about measures for performance evaluation and suitable criteria from resilience and…

Abstract

Purpose

In the supply chain performance measurement (SCPM) there seems to be no consensus about measures for performance evaluation and suitable criteria from resilience and sustainability paradigms. In this way, this research aims to identify the attributes that a supply chain (SC) should follow to be resilient and sustainable, and then to evaluate their importance according to industry experts.

Design/methodology/approach

This study suggests a hybrid approach. The authors identified the most commonly used criteria using literature review, and then applied fuzzy Delphi technique (FDT) with the objective of surveying experts to find the attributes used in practice and asked to assess their relevance.

Findings

The resilient-sustainable supply chain (RSSC) is formed by four dimensions: resiliency, economic, environmental and social. A total of 15 criteria are identified, and the most important are visibility, flexibility, supply chain risk management (SCRM) culture, work conditions and communication.

Research limitations/implications

This study used a literature review, so it is subject to a time frame, and the criteria could no longer be relevant as the time and business conditions change. Also, the findings may not be completely applicable throughout different industries, and therefore the finding cannot be replicated to other businesses.

Practical implications

This study will assist decision-makers among other interested parties to construct and/or strengthen an integrated SC that mixes resiliency and sustainability.

Originality/value

This study contributes to the state-of-art by producing a characterization of the resilient and sustainable supply chain for the automotive industry. Also, this research produces a new and holistic framework for resilient and sustainable SCPM supporting the decision-making process.

Details

Benchmarking: An International Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 16 April 2024

Yani Permatasari, Suham Cahyono, Amalia Rizki, Nurul Fitriani and Khairul Anuar Kamarudin

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

Abstract

Purpose

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

Design/methodology/approach

This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests.

Findings

The findings show a negative relationship between the accounting background of ISB members and investment efficiency. However, when ISB members with accounting backgrounds also have ISB cross-memberships, the banks exhibit high investment efficiency. These results suggest that ISB cross-membership plays a crucial role in facilitating Islamic banks’ access to timely information on investment opportunities. This enables ISB members with accounting expertise to thoroughly assess the benefits and risks associated with their investment prospects. These findings imply that ISB members with accounting backgrounds and cross-memberships have greater motivation and thoughtful considerations for making better investment decisions. Consequently, Islamic banks are better positioned to undertake high profitable investment projects, which enhance their investment efficiency.

Practical implications

The current study holds immense value for Islamic bank management in their selection of ISB members who possess an accounting background and cross-membership.

Originality/value

This study delves into a comprehensive investigation of the proficiency, underlying principles and unique characteristics exhibited by ISB members with an accounting background. Moreover, this study acknowledges the burgeoning global prominence of Islamic banks.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 5 March 2024

Anne Yenching Liu, Maria Dolores Botella Carrubi and Cristina Blanco González-Tejero

This study investigates how personality traits influence individuals’ intention to become community group buying (CGB) leaders.

Abstract

Purpose

This study investigates how personality traits influence individuals’ intention to become community group buying (CGB) leaders.

Design/methodology/approach

Data include 517 valid questionnaires that are employed to examine the research model and test the hypotheses using partial least squares structural equation modeling.

Findings

This study reveals that among the Big Five personality traits, extroversion and neuroticism have more impact on the perceived ease of use and usefulness of social media, and individuals with high levels of these traits are more likely to become CGB leaders. Perceived ease of use only mediates the relationship between agreeableness and CGB leader intention, whereas perceived usefulness mediates the relationships between conscientiousness and CGB leader intention and neuroticism and CGB leader intention.

Originality/value

This study can serve as a catalyst for advancing the exploration of how personality traits and social media affect the intention of being CGB leaders. In addition, the study investigates the mediating effect of social media technology acceptance obtaining valuable insights into how social media affects individuals’ intention to become CGB leaders, expanding the research in this field.

Highlights

  • (1)

    Individuals with extroversion, neuroticism, and conscientiousness personality traits exhibit higher perceived ease of use and usefulness of social media.

  • (2)

    Unlike previous research suggested, neurotic individuals appear to be attracted to becoming community group buying (CGB) leaders.

  • (3)

    Individuals with high agreeableness are encouraged by ease in pursuing CGB leadership.

  • (4)

    Perceived usefulness mediates the relationship between conscientiousness and CGB leadership intention and neuroticism and CGB leader intention.

Individuals with extroversion, neuroticism, and conscientiousness personality traits exhibit higher perceived ease of use and usefulness of social media.

Unlike previous research suggested, neurotic individuals appear to be attracted to becoming community group buying (CGB) leaders.

Individuals with high agreeableness are encouraged by ease in pursuing CGB leadership.

Perceived usefulness mediates the relationship between conscientiousness and CGB leadership intention and neuroticism and CGB leader intention.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 26 March 2024

Zeba Khanam, Zebran Khan, Mohd Arwab and Ariba Khan

The aim of this study is to investigate the extent to which organizational justice (OJ) mediates between responsible leadership (RL) and employee turnover intention (TI).

Abstract

Purpose

The aim of this study is to investigate the extent to which organizational justice (OJ) mediates between responsible leadership (RL) and employee turnover intention (TI).

Design/methodology/approach

Both online and offline questionnaire was used to collect the data from 387 Indian health-care employees, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM) with the help of SmartPLS 4.

Findings

The study’s findings demonstrated a significant positive association between RL and OJ and a negative association between OJ and employee TI. Furthermore, results also confirmed the mediating role of OJ between RI and TI.

Research limitations/implications

The generalizability of the study‘s data collection is limited because it is based on the responses of Indian health-care sector employees to an online and offline survey. The authors propose that the health-care sector uses RL as an approach that takes a broad view of the parties with a stake and focuses on creating fairness in acts and justice at the workplace to address the major issue of employee turnover.

Originality/value

This study expanded on previous research by demonstrating that the influence of responsible leadership on employee TI is mediated by OJ in the context of India’s health-care sector. It also contributes to the literature regarding RI, OJ and TI. The study also enriched the body of knowledge about using the PLS-SEM approach to predict employee TI.

Details

Leadership in Health Services, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1879

Keywords

Article
Publication date: 22 June 2023

Vishnu K. Ramesh and A. Athira

This study examines the association between geopolitical risk (GPR) and corporate tax, which is a major source of revenue for the government and a significant explicit cost for…

Abstract

Purpose

This study examines the association between geopolitical risk (GPR) and corporate tax, which is a major source of revenue for the government and a significant explicit cost for firms. The authors use a comprehensive measure of GPR to study its effects on corporate taxes by using an international sample.

Design/methodology/approach

The authors adopt the geopolitical measure constructed by Caldara and Iacoviello (2022) as a proxy for GPR and cash-effective tax rate benchmarked with statutory tax rate to measure corporate tax avoidance. The authors employ panel regression with fixed effects (FEs) to investigate the impact of GPR on corporate tax avoidance. The authors also conduct a battery of robustness tests to ensure the strength of the study’s results.

Findings

This study’s empirical results indicate that sample firms increase their tax avoidance amid increasing GPR. Further analyses show that financial constraints incentivize firms to avoid taxes during rising geopolitical tensions. The authors also provide evidence on the role of firm-level and country-level governance in weakening the association between GPR and tax avoidance.

Practical implications

Policymakers and governments may strengthen the enforcement rule to limit aggressive tax practices of corporates during GPR to balance fiscal deficit. In addition, this study sheds light on the debate among administrators and politicians over the efficacy of current tax laws and governance structures in the presence of heightened GPR.

Originality/value

The authors extend the literature on GPR by analyzing its effect on corporate tax avoidance. Unlike existing single-country studies, the authors use a cross-country setup to investigate the impact of GPR on tax avoidance, making this study’s results more generalizable as the authors control for a host of country, industry, and time factors. Apart from political uncertainty, terrorism, and climatic issues, the authors document GPR as a strong macroeconomic driver of corporate tax avoidance. The authors make a new contribution to the literature on the moderating role of governance and institutional factors on the association between tax avoidance and GPR in an international context. The authors also contribute to the literature on macroeconomic determinants of tax avoidance.

Details

International Journal of Managerial Finance, vol. 20 no. 2
Type: Research Article
ISSN: 1743-9132

Keywords

1 – 10 of 614