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Article
Publication date: 22 November 2023

Chen-hao Wang, Yong Liu and Zi-yi Pan

The paper attempts to discuss the impact of reference price effect on pricing decisions.

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Abstract

Purpose

The paper attempts to discuss the impact of reference price effect on pricing decisions.

Design/methodology/approach

With the growth of the Internet and e-commerce, more and more customers purchase products in through online channels and choose products by comparing different prices and services, and the reference price effect has an impact on pricing decisions. To investigate the impact of consumers' reference price effect on the dual-channel supply chain, the authors establish a basic model consisting of a single dominant manufacturer and a single downstream retailer, and analyze the optional decisions under different situations and discuss the influence of reference price effect. Finally, a number case verifies the validity and rationality of the proposed model.

Findings

The results show that (1) the reference price effect has varying effects on the price, channel demand and income of manufacturers and retailers in the channel depending on the role of customers' channel preferences. (2) The manufacturer's online channel demand and profits always increase with the reference pricing effect, whereas the retailer's offline demand and profits always decline. (3) When the proportion of consumers preferring offline is higher, the manufacturer's network price and wholesale price increase with the reference price effect, while the retailer's retail price decreases with the reference price effect; when the proportion of consumers preferring offline is lower, the opposite is true, and the centralized decision results are consistent with the decentralized decision results.

Practical implications

This paper can clarify the impact of consumer reference price effects on the operation of dual-channel supply chains, and help inform pricing decisions of manufacturers and retailers in dual-channel supply chains.

Originality/value

The proposed approach can well analyze the impact of consumer reference price effect and give channel their optional decisions.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 5
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 31 July 2023

Zakeya Sanad

The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When…

Abstract

Purpose

The financial world of today is evolving at a rate that can be challenging to keep up with and comprehend due to developments in information and communication technology. When compared to a conventional disclosure, the eXtensible Business Reporting Language (XBRL), which was named one of the top ten accounting technologies, has a clear advantage in reducing information asymmetry by providing interactive data disclosure. This study aims to examine whether forcing companies to adopt XBRL would cause them to prefer misclassifying income statement items as an alternative to more risky earnings management methods.

Design/methodology/approach

The study sample includes nonfinancial UAE companies listed on Dubai Financial Market and Abu Dhabi Securities Exchange from 2012 to 2019. Fixed effect and system General Method of Moments regressions were used to analyze the study data.

Findings

The study found that XBRL reporting resulted in lowering the quality of financial reporting as companies have a higher tendency to misclassify income statement items as earnings management mechanism.

Practical implications

The findings of this research can be used by stakeholders and practitioners in the UAE to better understand whether the use of XBRL is linked to the engagement of financial reporting manipulative practices. The findings of this study also inform policymakers and regulators about the consequences of companies formally adopting digital disclosure language in an effort to improve the quality of their reporting. Besides, the results offer guidance to regulators considering imposing XBRL usage regulations.

Originality/value

Limited number of studies have tested the association between XBRL mandatory adoption and misclassification of income statement items as an earnings management tool in the Gulf Cooperation Council region.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 6 March 2024

George Okello Candiya Bongomin, Pierre Yourougou, Rebecca Balinda and Joseph Baleke Yiga Lubega

Currently, consumers of financial products and services have become more vulnerable to predatory financial institutions, especially in the aftermath of Covid-19 pandemic…

Abstract

Purpose

Currently, consumers of financial products and services have become more vulnerable to predatory financial institutions, especially in the aftermath of Covid-19 pandemic. Therefore, financial consumers like the persons with disabilities (PWDs) should be equipped with knowledge and skills to help them to evaluate complex financial products on offer in financial markets, especially in developing countries to avoid being victims of fraudulent lending. The purpose of this study is to establish whether customized financial literacy mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

Design/methodology/approach

SmartPLS 4.0 was used to construct the measurement and structural equation models to test whether customized financial literacy significantly mediates the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

Findings

The results revealed a partial mediating effect of customized financial literacy in the relationship between financial consumer protection and financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic. Conducting customized financial literacy increases financial consumer protection by 12 percentage points to promote financial inclusion of PWDs’ owned MSMEs in rural Uganda post Covid-19 pandemic.

Research limitations/implications

This study focused only on customized financial literacy and financial consumer protection to promote universal financial inclusion of PWDs’ owned MSMEs post Covid-19 pandemic. Future studies may use data collected from other vulnerable groups amongst the unbanked population in developing countries, Uganda inclusive. In addition, this study also collected only quantitative data from the selected population. Further studies can be conducted using key informant interviews and focused group discussion to get the perceptions of the PWDs on being protected from exploitation by unscrupulous financial institutions.

Practical implications

The findings from this study can help policymakers in developing countries like Uganda to revise the existing consumer protection law to include strong clauses on protection of people with special needs like the PWDs. The law must ensure that they are not exploited by financial institutions because of their conditions. The law ought to make sure that the PWDs are educated about their rights in the financial market place and all information on financial products offered by financial institutions should be simplified and interpreted to them before they make consumption decisions.

Originality/value

To the best of the authors’ knowledge, the present study is amongst the first few studies to provide a meticulous and unique discourse on the ever increasing role of financial literacy combined with consumer protection to reduce consumption risks within the financial markets, especially in developing countries in the aftermath of global pandemic shocks. This study uses the social learning theory, theory of reasoned action and theory of planned behaviour to elucidate how customized financial literacy can enhance consumer protection to increase financial inclusion of groups with special needs like the PWDs who have become more susceptible to exploitation by unscrupulous financial institutions in under-developed financial markets, especially in post Covid-19 pandemic.

Details

Journal of Financial Regulation and Compliance, vol. 32 no. 2
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 20 April 2023

Seng-Su Tsang, Zhih Lin Liu and Thi Vinh Tran Nguyen

The present study integrates inclusive leadership and protection motivation theory to propose a new model predicting employees' intention to work from home during an emergency…

Abstract

Purpose

The present study integrates inclusive leadership and protection motivation theory to propose a new model predicting employees' intention to work from home during an emergency situation such as the COVID-19 pandemic.

Design/methodology/approach

A questionnaire was developed to collect data from 939 Taiwanese and Vietnamese office employees using a non-probability convenience sampling method. A total of 887 valid questionnaires were used for further analysis. The data were analysed following a two-stage structural equation modelling using SPSS 22 and AMOS 20 software. The validity and reliability of the instrument were tested and ensured.

Findings

The results revealed that inclusive leadership and factors related to protection motivation theory– including perceived severity and perceived vulnerability – have positive direct and indirect effects on employees' work-from-home intentions through the mediating role of employees' work-from-home-related attitudes. Protection motivation theory factors were found to have a stronger effect on employees' work-from-home intention than inclusive leadership. Differences in the relationship between perceived vulnerability, perceived severity and employees' intentions towards working from home were also discovered among participants from the two studied countries.

Practical implications

The integration of inclusive leadership and protection motivation theory brings into light what will drive employees' intention to work from home during an emergency situation. The present study has several theoretical and practical implications for scholars, governments, managers and policymakers that can help them improve management policies for working from home in the future.

Originality/value

Based on integrating inclusive leadership and protection motivation theory to explore employees' intention to work from home during an emergency situation, the present study demonstrated that inclusive leadership and protection motivation theory should be considered for studies on working from home in a pandemic setting.

Details

International Journal of Manpower, vol. 45 no. 2
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 6 February 2024

Lin Xue and Feng Zhang

With the increasing number of Web services, correct and efficient classification of Web services is crucial to improve the efficiency of service discovery. However, existing Web…

Abstract

Purpose

With the increasing number of Web services, correct and efficient classification of Web services is crucial to improve the efficiency of service discovery. However, existing Web service classification approaches ignore the class overlap in Web services, resulting in poor accuracy of classification in practice. This paper aims to provide an approach to address this issue.

Design/methodology/approach

This paper proposes a label confusion and priori correction-based Web service classification approach. First, functional semantic representations of Web services descriptions are obtained based on BERT. Then, the ability of the model is enhanced to recognize and classify overlapping instances by using label confusion learning techniques; Finally, the predictive results are corrected based on the label prior distribution to further improve service classification effectiveness.

Findings

Experiments based on the ProgrammableWeb data set show that the proposed model demonstrates 4.3%, 3.2% and 1% improvement in Macro-F1 value compared to the ServeNet-BERT, BERT-DPCNN and CARL-NET, respectively.

Originality/value

This paper proposes a Web service classification approach for the overlapping categories of Web services and improve the accuracy of Web services classification.

Details

International Journal of Web Information Systems, vol. 20 no. 3
Type: Research Article
ISSN: 1744-0084

Keywords

Article
Publication date: 2 August 2023

Lin Yang, Jingyi Yang, Liangliang Lu and Shouming Chen

In today's complex and rapidly changing business environment, cross-boundary growth is increasingly critical to the survival or even success of organizations. The purpose of this…

Abstract

Purpose

In today's complex and rapidly changing business environment, cross-boundary growth is increasingly critical to the survival or even success of organizations. The purpose of this study is to examine the forming mechanism of firm’s cross-boundary growth by integrating the two important antecedent factors of performance pressure and managerial discretion into a united framework and theoretically analyze the direct role of performance pressure on firm’s cross-boundary growth as well as reveal the moderating role of managerial discretion. Also, the authors select listed manufacturing companies in China as samples to empirically test the research hypotheses.

Design/methodology/approach

The authors design a multiple regression model to perform empirical analysis by using a panel of 4,002 year-observations in 1,334 listed manufacturing companies between 2013 and 2016. The sample data sources mainly come from the Wind Database, which is mainland China's leading financial database and software services provider. The hypotheses proposed are tested by adopting a panel data set of the listed manufacturing companies of China.

Findings

Empirical results show that performance pressure has a positive effect on the cross-industry growth and cross-domestic regional growth but a negative effect on the cross-international regional growth, and managerial discretion has a different moderating effect. Specifically, capital intensity strengthens the positive effect of performance pressure on cross-industry growth but weakens the negative effect of performance pressure on cross-international regional growth. State ownership enhances the positive effect of performance pressure on cross-domestic regional growth but decreases the negative effect of performance pressure on cross-international regional growth. CEO duality increases the negative impact of performance pressure on cross-international regional growth.

Practical implications

This study provides several implications for top executives, including how to dialectically consider the double-edged effect of performance pressure on cross-boundary growth of firms, create an appropriate environments of managerial discretion and design the types of cross-boundary growth strategies that top executives can follow in the volatility, uncertainty, complexity and ambiguity era.

Originality/value

Although the relevant literature highlights the importance of performance pressure, it has not been related to the cross-boundary growth of firms. This paper makes an incremental contribution to the literature on the forming mechanisms of firm’s cross-boundary growth by providing an important perspective of performance pressure to firm growth determinants and taking into account the moderating role of managerial discretion.

Details

Chinese Management Studies, vol. 18 no. 3
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 2 June 2023

Yung-Ming Cheng

The purpose of this study is to propose a research model based on the stimulus-organism-response (S-O-R) model to examine whether media richness (MR), human-system interaction…

Abstract

Purpose

The purpose of this study is to propose a research model based on the stimulus-organism-response (S-O-R) model to examine whether media richness (MR), human-system interaction (HSI) and human-human interaction (HHI) as technological feature antecedents to medical professionals’ learning engagement (LE) can affect their learning persistence (LP) in massive open online courses (MOOCs).

Design/methodology/approach

Sample data for this study were collected from medical professionals at six university-/medical university-affiliated hospitals in Taiwan. A total of 600 questionnaires were distributed, and 309 (51.5%) usable questionnaires were analyzed using structural equation modeling in this study.

Findings

This study certified that medical professionals’ perceived MR, HSI and HHI in MOOCs positively affected their emotional LE, cognitive LE and social LE elicited by MOOCs, which together explained their LP in MOOCs. The results support all proposed hypotheses and the research model accounts for 84.1% of the variance in medical professionals’ LP in MOOCs.

Originality/value

This study uses the S-O-R model as a theoretical base to construct medical professionals’ LP in MOOCs as a series of the psychological process, which is affected by MR and interaction (i.e. HSI and HHI). Noteworthily, three psychological constructs, emotional LE, cognitive LE and social LE, are adopted to represent medical professionals’ organisms of MOOCs adoption. To date, hedonic/utilitarian concepts are more commonly adopted as organisms in prior studies using the S-O-R model and psychological constructs have received lesser attention. Hence, this study enriches the S-O-R model into an invaluable context, and this study’s contribution on the application of capturing psychological constructs for completely explaining three types of technological features as external stimuli to medical professionals’ LP in MOOCs is well-documented.

Article
Publication date: 27 November 2023

Yirui Chen, Qianhu Chen, Yiling Xu, Elisa Arrigo and Pantaleone Nespoli

In the post-pandemic era urban ecosystem planning has become critically important. Given the emphasis on relevant issues concerning the complex interactions between human…

Abstract

Purpose

In the post-pandemic era urban ecosystem planning has become critically important. Given the emphasis on relevant issues concerning the complex interactions between human civilizations and natural systems within urban environments in the new normal, this article aims to enrich the field of knowledge management developing a cross-cultural analysis for clarifying the role of knowledge in planning and urban ecosystems.

Design/methodology/approach

This paper is conceptual in nature. Based on a theoretical foundation built by a critical literature review and data from the China Statistical Yearbook and China’s National Bureau of Statistics, this paper introduces some emerging real-impact topics regarding the connections between humanistic knowledge and urban planning. A comparative analysis between the capital city of Chang’an in the Tang dynasty of China and the capital city of Athens in Ancient Greek was used for explaining the influence of knowledge on successful urban planning.

Findings

The understanding the role of cross-cultural differences in knowledge management and practices for urban ecosystems offer the opportunities for rethinking consolidated approach to the interaction among social, economic, and environmental dimensions in urban settings.

Originality/value

This paper implies a new inter-disciplinary research field of great interest for the real impact KM community by illuminating how knowledge management is central in urban planning and across cultures.

Details

Journal of Knowledge Management, vol. 28 no. 4
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 11 April 2023

Xingchen Zhou, Pei-Luen Patrick Rau and Zhuoni Jie

This study aims to reveal how mobile app stickiness is formed and how the stickiness formation process differs for apps of different social levels.

Abstract

Purpose

This study aims to reveal how mobile app stickiness is formed and how the stickiness formation process differs for apps of different social levels.

Design/methodology/approach

This study proposed and validated a stickiness formation model following the cognitive–affective–conative framework. Data were collected from surveys of 1,240 mobile app users and analyzed using structural equation modeling. Multigroup analysis was applied to contrast the stickiness formation process among apps of different social levels.

Findings

This study revealed a causal link between cognitive, affective and conative factors. It found partial mediation effects of trust in the association between perceptions and satisfaction, and the full mediation role of satisfaction and personal investment (PI) in the effects of subjective norm (SN) on stickiness. The multigroup analysis results suggested that social media affordances benefit stickiness through increased PI and strengthened effects of SN on PI. However, it damages stickiness through increased perceived privacy risk (PPR), decreased trust and strengthened effects of PPR on trust.

Originality/value

This study contributes to both stickiness scholars and practitioners, as it builds a model to understand the stickiness formation process and reveals the effects of the “go social” strategy. The novelty of this study is that it examined social influences, considered privacy issues and revealed two mediation mechanisms. The findings can guide the improvement of mobile app stickiness and the application of the “go social” strategy.

Details

Information Technology & People, vol. 37 no. 3
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 2 February 2024

Qiuyun Guo and Zhongyan Zhang

Previous research has mainly focused on the outcomes of empowering leadership, and empirical evidence on how to encourage leaders to display empowering behaviors has been…

Abstract

Purpose

Previous research has mainly focused on the outcomes of empowering leadership, and empirical evidence on how to encourage leaders to display empowering behaviors has been overlooked, particularly from an interpersonal perspective.

Design/methodology/approach

Based on the integrative model of organizational trust, we investigate the relationship between employees' taking charge behaviors and empowering leadership considering the mediating role of leader trust in employees and the moderating role of risk propensity.

Findings

The results indicate that taking charge is positively associated with leader trust in employees, which influences the development of empowering leadership. Additionally, leaders' risk propensity moderates these relationships, that is, a higher level of risk propensity can enhance the promoting effect of leader trust on empowering behaviors.

Originality/value

This study explores the antecedents and mechanisms influencing empowering leadership and proposes the moderating effect of risk propensity. The findings not only clarify how and why employees' taking charge behaviors can stimulate empowering leadership but also offer a more comprehensive understanding of the antecedents of empowering leadership.

Details

Leadership & Organization Development Journal, vol. 45 no. 3
Type: Research Article
ISSN: 0143-7739

Keywords

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