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1 – 10 of 33
Book part
Publication date: 14 December 2023

An-Na Li, You-De Dai, Tsungpo Tsai, Giun-Ting Yeh and Yuan-Chiu Chen

This study examines the relationship between food experience, emotion, place attachment, and tourists' revisit behavioral intention. A survey questionnaire is conducted on-site in…

Abstract

This study examines the relationship between food experience, emotion, place attachment, and tourists' revisit behavioral intention. A survey questionnaire is conducted on-site in Lukang and distributed to 408 tourists. The dimensions of food experience are established through factor analysis, and a hypothesized model of the relationships between the constructs is tested using structural equation modeling (SEM). The results indicate that tourists' food experiences included local flavor, media recommendation, local learning, life transfer, and interpersonal sharing. In addition, food experience has a significant impact on emotion and place attachment, and emotion has a substantial effect on place attachment. Finally, place attachment significantly impacts tourists' revisit behavioral intention. The study makes a significant theoretical contribution by identifying food experience, emotion, and place attachment as the salient predictors of heritage tourists' revisit intention. Furthermore, the study suggests that food experiences enhance effective bonding at tourism destinations.

Article
Publication date: 1 August 2022

Abiot Tessema and Heba Abou-El-Sood

Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to deal with concerns about audit quality. Auditing financial reports involves communicating…

Abstract

Purpose

Audit rotation (AR) is a key policy initiative implemented in global jurisdictions to deal with concerns about audit quality. Auditing financial reports involves communicating attested value-relevant company information to investors, and hence audit quality plays a role in the quality of financial reporting information. This paper aims to investigate whether AR affects the degree of information asymmetry (IS) between investors. It further aims to examine whether voluntary AR results in less asymmetric information compared to mandatory AR. Additionally, it examines whether political connections moderate the association between AR and IS.

Design/methodology/approach

The authors use data from publicly traded banks across the Gulf Cooperation Council (GCC) for the period 2010–2018. The authors include several variables to control for corporate governance and other firm-specific characteristics by using country-year fixed-effects regression model.

Findings

The authors find higher IS for banks that periodically rotate auditor, while banks voluntarily choose to rotate auditors obtain high-quality audits, which results in higher trading volume and lower stock return volatility, hence lower IS. The results suggest that when banks voluntarily choose to rotate auditors, investors perceive these banks as more committed to obtaining high-quality audits relative to mandatory AR. Providing higher quality audits enhances the credibility of reported information and thus reduce the level of IS. Moreover, IS following AR is higher for politically connected banks than for similar but politically unconnected banks. Finally, investors perceive voluntary AR as a disciplining tool, which mitigates IS. This mitigating role is not affected by bank political connectedness.

Research limitations/implications

This study has limitations as the definition of AR could be interpreted as binary or too narrow, and hence it may not be appropriate to generalize findings to different contexts. Nonetheless, this study casts light on a new perspective to reconcile the existing mixed evidence on the influence of AR on IS and the moderating role of political connections. A further limitation is that because of data unavailability, the authors were unable to use other proxies (e.g. bid-ask spreads and analyst forecast dispersion) of IS.

Practical implications

The present findings provide insight to regulators, policymakers and standard setters on the potential adverse effect of political connections on the role of AR in mitigating IS. The results underscore the importance of voluntary AR, and suggest that regulators, policymakers and standard setters encourage firms to rotate their auditors periodically.

Originality/value

This study provides evidence in a setting that is unique at the economic, social and regulatory levels. Prior literature is lacking and has been centered on developed countries or focusing on single-country specifications. The data set of this study is unique and allows us to examine the interplay between political influence that arises through ownership and management roles of influential members of state.

Details

Meditari Accountancy Research, vol. 31 no. 5
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 25 September 2023

Vikas Gupta, Antonino Galati and Savita Sharma

This research investigates how foreign tourists' revisit intentions are influenced by their local food consumption (LFC) value by emphasizing their attitude towards the local food…

Abstract

Purpose

This research investigates how foreign tourists' revisit intentions are influenced by their local food consumption (LFC) value by emphasizing their attitude towards the local food and the corresponding destination food image. It will also reveal the foreign tourists' food consumption value and explore its influences on the destination's food image.

Design/methodology/approach

The data collection was performed from 433 foreign tourists who visited Delhi, India, using a structured survey instrument and chief constructs were measured as the first-order reflective variables. The 39 items associated with the LFC value underwent both exploratory and confirmatory evaluations. The authors employed partial least square structural equation modeling (PLS-SEM). The model's discriminant and convergent validity, consistency and overall fit were evaluated using confirmatory factor analysis (CFA).

Findings

The findings revealed that “tourists' attitudes and behaviors toward the local cuisine” had a significant and positive influence on their “intention to visit/revisit” and “intention to recommend”. Also, “destination food image” significantly and positively influenced the “intention of tourist to visit/revisit”; however, it negatively and insignificantly influenced the “intention of tourists to recommend”.

Research limitations/implications

This research used five variables related to LFC—quality, health/nutrition, emotion, prestige and price—that impact tourists' attitudes and behaviors toward local foods in Delhi. However, in addition to these constructs, other factors or constructs may be involved that could affect the tourists' attitudes and behaviors. Future studies might explore and include these constructs to provide a more comprehensive image of Delhi's LFC value.

Originality/value

Understanding tourists' food-linked behaviors is critical for effective market conduct. However, the interrelations between travelers' destination food image, LFC value, their perceptions of the local cuisine and behavioral intentions are still unknown, and this will be one of the first attempts to discuss these behaviors.

Details

British Food Journal, vol. 125 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 5 October 2023

Sheng Yuan

The purpose of this study is to compare the communication practices of Chinese and US companies on YouTube and explores the effectiveness of different communication strategies at…

Abstract

Purpose

The purpose of this study is to compare the communication practices of Chinese and US companies on YouTube and explores the effectiveness of different communication strategies at the topic level.

Design/methodology/approach

The author selected 22 Chinese companies and 22 US firms and compared the content of their English language corporate YouTube channels through content analysis, sentiment analysis and cluster analysis.

Findings

The results revealed that the three communication strategies (information, response and involvement) in general were not significantly different regarding their engagement rates, but they generated different comment scores when communicating topics of corporate social responsibility. The results also showed that Chinese companies were more likely than American firms to display the speeches of corporate leaders, use collectivistic references and present human interest messages in YouTube videos.

Research limitations/implications

This study sheds light on how national institutional environment shapes corporate communication on YouTube.

Practical implications

This study challenges the infatuation with the involvement strategy and offers some advice for practitioners on topic selection and user comment function management.

Originality/value

This study makes a novel contribution to the literature of corporate communication on YouTube by adopting a cross-national comparative approach. A conceptual framework of major factors influencing stakeholder responses on YouTube was presented.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-02-2023-0061

Details

Online Information Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 23 November 2023

Hao Chen, Wu Wei, Liang Wang and Jiaying Bao

The purpose of this study is to examine the mechanism of benevolent leadership on employee cheating behavior through two paths – employee uncertainty and perceived acceptability…

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Abstract

Purpose

The purpose of this study is to examine the mechanism of benevolent leadership on employee cheating behavior through two paths – employee uncertainty and perceived acceptability of norm violation – and also reveal the possible dark side of benevolent leadership. Meanwhile, the moderating effects of leader behavioral integrity in the cognition dual path process are also discussed.

Design/methodology/approach

This study invites 383 employees and their superiors in seven Chinese enterprises as the research objects and conducts a paired survey at three time points, and then Mplus 7.4 software is used to analyze the empirical data.

Findings

The results are shown as follows. Benevolent leadership plays a positive role on uncertainty and perceived acceptability of norm violation. Uncertainty and perceived acceptability of norm violation mediate the relationship between benevolent leadership and cheating behavior, respectively. Leader behavioral integrity moderates the positive role of benevolent leadership on uncertainty and perceived acceptability of norm violation. Leader behavioral integrity moderates the indirect effect of benevolent leadership on employees' cheating behavior through uncertainty and perceived acceptability of norm violation.

Originality/value

This study reveals the mechanism behind the negative role of benevolent leadership through the cognition reaction of employees to benevolent leadership and broadens the research scope of benevolent leadership. Meanwhile, it provides some practical inspiration for leaders to effectively use the benevolent leadership style and restrain employees' cheating behavior.

Details

Journal of Organizational Change Management, vol. 37 no. 1
Type: Research Article
ISSN: 0953-4814

Keywords

Book part
Publication date: 14 December 2023

Shuvasree Banerjee

In conventional discourses on sustainability, the relationship between economics and ecology is central. A number of nations' economies benefited from responsible tourism…

Abstract

In conventional discourses on sustainability, the relationship between economics and ecology is central. A number of nations' economies benefited from responsible tourism following these conferences. By supporting local businesses and attractions, ‘green’ tourism helps communities achieve their natural and cultural objectives while also preserving their limited resources. In terms of sustainable travel, Kerala was an early leader. This study looks at RT initiatives in various stages, with an emphasis on green tourism's sustainable responsible travel practises. The green economic development bottom line method was used for this descriptive research. These results highlight the difficulties inherent with RT implementation. Our review of secondary data shows that the first rollout of RT was unsuccessful, but that subsequent stages showed great promise. In order to create sustainable tourism on a worldwide scale, the study also highlights the necessity for more research in other culturally distant places.

Details

Entrepreneurship and Green Finance Practices
Type: Book
ISBN: 978-1-80455-679-5

Keywords

Article
Publication date: 5 December 2023

Hao Wang and Yunna Liu

This study aims to construct a mental health service system for middle school students in the post-COVID-19 era with the framework of Six Sigma DMAIC (define, measure, analyze…

Abstract

Purpose

This study aims to construct a mental health service system for middle school students in the post-COVID-19 era with the framework of Six Sigma DMAIC (define, measure, analyze, improve and control) and analyze the influencing factors of the mental health service system to study the implementation strategies of quality-oriented mental health services in middle schools.

Design/methodology/approach

This study was conducted in Tianjin, China, from September to November 2022, and 350 middle school students from Tianjin Public Middle School were selected as subjects. A questionnaire survey was used to collect data. In this study, the Six Sigma DMAIC method, sensitivity analysis method, exploratory factor analysis and principal component analysis were used to analyze the mental health services provided to middle school students.

Findings

Based on the Six Sigma DMAIC framework, this study indicates that the contribution rate of the mental health service process factor is the largest in the post-COVID-19 era. The mental health cultivation factor ranks second in terms of its contribution. Mental health quality and policy factors are also important in the construction of middle school students’ mental health service system. In addition, the study highlights the importance of parental involvement and social support in student mental health services during the post-COVID-19 era.

Originality/value

To the best of the authors’ knowledge, a study on middle school students’ mental health in the post-Covid-19 era has not yet been conducted. This study developed a quality-oriented mental health system and analyzed the influencing factors of mental health for middle school students based on data analysis and the Six Sigma DMAIC method.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 14 March 2023

Rupjyoti Saha

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD…

Abstract

Purpose

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD mediates the impact of CG on FV or not.

Design/methodology/approach

The study is based on a panel data set of top 100 listed firms on Bombay Stock Exchange (BSE) over the period of 2014–2018 and develops CG index and VD index (VDI) in order to capture both the constructs respectively. The author adopts suitable panel data model to examine the relationship between CG, VD and FV as well as indirect impact of CG on FV through mediation of VD. Further, the author uses instrumental variables regression model for robustness check.

Findings

The author's findings reveal significant positive impact of CG on FV. Likewise, VD also exhibits significant positive impact on FV. Notably, the interaction of CG and VD complements each other in making positive contribution towards FV. In addition, the author observes that VD partially mediates the impact of CG on FV. Specifically, the outcome suggests that CG apart from having direct impact on FV also influences the same through the mediation of VD. Moreover, as the direction of indirect impact coincide with direct impact, such indirect impact has complementary relationship with the direct impact, implying that when CG makes direct contribution towards improving FV, CG's contribution toward FV through mediation of VD also increases.

Originality/value

To the best of the author's knowledge, this is the first endeavor in the extant literature that examines the interaction performance impact of CG and VD. Further, the author also provides primary evidence on the mediating impact of VD in the relationship between CG and FV.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 2 January 2024

Fushu Luan, Wenhua Qi, Wentao Zhang and Victor Chang

The connection between digital manufacturing technologies (Industry 4.0) and the environment has sparked discussions on firms' disclosure of negative information on pollutant…

Abstract

Purpose

The connection between digital manufacturing technologies (Industry 4.0) and the environment has sparked discussions on firms' disclosure of negative information on pollutant emissions and the pursuit of positive environmental outcomes. However, very few studies explore how it relates to a firm's robot usage and its mechanism. The purpose of this paper is to investigate the impacts of robot penetration on firms' environmental governance in China.

Design/methodology/approach

The ordered probit model (and probit model) are employed and empirically tested with a sample of 1,579 Chinese listed firms from 2010 to 2019.

Findings

The study reveals a negative relationship between robot usage and the disclosure of negative indicators and a U-shaped relationship between robot usage and positive environmental outcomes. Among the sample, nonstate-owned enterprises (SOEs) display unsatisfactory performance, while heavily polluting industries disclose more information on pollutant emissions. The robot–environmental governance nexus is conditional on firm size, capital intensity and local economic development.

Originality/value

The study proposes a fresh view of corporate environmental governance to assess the environmental implications of robot adoption. It also contributes to identifying the curvilinear, moderating and heterogenous effects in the robot–environment nexus. The results provide rich policy implications for the development of industrial intelligence and corporate environmental governance in the circular economy (CE) context.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 7 November 2023

Ibrahim Oluwapelumi Orekoya

The purpose of this paper is to investigate the effect of inclusive leadership on team climate. Drawing on the social exchange theory (SET), this study proposes a theoretical…

Abstract

Purpose

The purpose of this paper is to investigate the effect of inclusive leadership on team climate. Drawing on the social exchange theory (SET), this study proposes a theoretical model in which (1) inclusive leadership enhances team climate, (2) the moderating effect of team power distance and trust in leadership in the relationship between inclusive leadership and team climate.

Design/methodology/approach

A quantitative research method was applied, with a survey of 247 Nigerian employees nested in 59 teams in multiple small manufacturing firms across diverse industries widely distributed into textile, furniture, bakery and palm oil production firms. The partial least square structural equation modelling was used to test the study's proposed hypotheses.

Findings

The results revealed that inclusive leadership has a positive and direct effect on team climate. Also, this study found that (1) team power distance positively influences the relationship between inclusive leadership and team climate; and (2) trust in leadership positively influences the relationship between inclusive leadership and team climate.

Research limitations/implications

This study affirms the explanatory power of SET to investigate inclusive leadership and team climate at the team level. Also, the study utilised the SET to confirm the significance and value of team power distance and trust in leadership in the relationship between inclusive leadership and team climate at the team level in the Nigerian context.

Practical implications

The paper examined the relationship between inclusive leadership and team climate with team power distance and trust in leadership as moderators. The findings suggest that inclusive leadership play a paramount role in understanding team climate among small manufacturing firms. Moreover, the findings can be applied in organisations by creating different assessment mechanisms, e.g. webinars and training sessions, to encourage effective inclusive leadership behaviours in fostering a team climate for creativity and innovation.

Originality/value

The main contribution of this current research to knowledge is on the examination of the distinctive leadership style that influences team climate. The study indicates that when team members are allowed to fully contribute to the team, inclusion is promoted among group members, and trust in leadership is strengthened, which increases their perception of team climate within organisations.

Details

Leadership & Organization Development Journal, vol. 45 no. 1
Type: Research Article
ISSN: 0143-7739

Keywords

1 – 10 of 33