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Article
Publication date: 27 February 2024

Taha Almarayeh, Beatriz Aibar-Guzman and Óscar Suárez-Fernández

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board…

Abstract

Purpose

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

Design/methodology/approach

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

Findings

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

Research limitations/implications

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Practical implications

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Open Access
Article
Publication date: 30 January 2024

Saleem ur Rahman, Bang Nguyen-Viet, Yen Thi Hoang Nguyen and Sohail Kamran

M-wallets have emerged as one of the most important financial innovations of the 21st century, enabling users to carry digital cash by securely storing payment methods on their…

1487

Abstract

Purpose

M-wallets have emerged as one of the most important financial innovations of the 21st century, enabling users to carry digital cash by securely storing payment methods on their mobile devices. However, the continued use of m-wallets varies among people for several reasons. This study used the technology continuation theory (TCT), gamification and trust factors to examine the variables affecting consumers' intentions to continue using mobile wallets.

Design/methodology/approach

The SmartPLS partial least squares software was used to analyze data from 431 m-wallet users in Vietnam using the structural equation modeling technique.

Findings

The data revealed that the research model can predict users' intentions to continue using mobile wallets. TCT constructs demonstrated strong exploratory power in explaining consumer satisfaction and attitudes towards m-wallets. Furthermore, the study confirmed the direct effect of the perceived effectiveness of gamification on perceived ease of use and attitude, as well as its indirect effect on consumers' continued use intentions of mobile wallets via attitude. In addition, the trust negatively influenced consumers' intentions to continue using m-wallets.

Practical implications

The findings of this study can help researchers, practitioners and policymakers improve m-wallet design, development and adoption, as well as advance financial technology and define the future of digital payments in terms of consumer attraction, engagement and financial inclusion.

Originality/value

Based on TCT theory, this study enriches m-wallet research by examining two important factors, gamification and trust, and thus provides insights into how to improve consumers’ intentions to continue using m-wallets in developing countries. This study offers timely insights into theory and practice regarding these factors. It therefore paves the way for researchers and practitioners to learn how easy, enjoyable and secure the end-user experience should be to keep users engaged with m-wallets.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 19 June 2023

Behzad Foroughi, Elaheh Yadegaridehkordi, Mohammad Iranmanesh, Teerachart Sukcharoen, Morteza Ghobakhlo and Mehrbakhsh Nilashi

Customers increasingly use food delivery applications (FDAs) to place orders. Despite the popularity of FDAs, limited research has investigated the drivers of the continuance…

1120

Abstract

Purpose

Customers increasingly use food delivery applications (FDAs) to place orders. Despite the popularity of FDAs, limited research has investigated the drivers of the continuance intention to use FDAs. This study aims to uncover the drivers of the continuance intention to use FDAs by integrating the “technology continuance theory” (TCT) with perceived task-technology fit, perceived value and perceived food safety.

Design/methodology/approach

Data were collected from 398 individuals in Thailand and evaluated using “partial least squares” (PLS) and “fuzzy-set qualitative comparative analysis” (fsQCA).

Findings

The PLS results supported the significance of all direct relationships, except the effects of perceived ease of use on attitude and perceived usefulness on continuance intention. Accordingly, perceived food safety positively moderated the impact of perceived ease of use on attitudes. The fsQCA uncovered seven solutions with various combinations of factors that predicted high continuance intention.

Practical implications

This study enables food delivery apps to develop effective strategies for retaining users and sustaining financial performance.

Originality/value

This research contributes to the literature by investigating the factors underlying the continuous use of FDAs with a new PLS-fsQCA technique and applying TCT in a new technological context, FDAs and enriching it by adding three variables: perceived task-technology fit, perceived value and perceived food safety.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 4
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 23 January 2024

Chang Yang, Yuanjie Bao and Zixu Zhang

Based on person-job fit and self-determination theory, this paper examined the effects of (in)congruence between autonomy expectation and perceived autonomy on proactive…

Abstract

Purpose

Based on person-job fit and self-determination theory, this paper examined the effects of (in)congruence between autonomy expectation and perceived autonomy on proactive behaviour, and the moderating role of humble leadership in this relationship among Chinese public employees.

Design/methodology/approach

Data were collected from a two-wave survey, and the research model was tested using polynomial regression and response surface methodology.

Findings

Results suggested that employees' proactive behaviour will be highest when autonomy congruence was achieved, while autonomy incongruence led to different levels of proactive behaviour based on the specific situations. Furthermore, the moderating effect of humble leadership was proved such that it accentuated the positive influence of autonomy congruence on proactive behaviour.

Practical implications

Managers should be fully aware of the benefits and importance of person-job fit and strive to reduce autonomy incongruence. Meanwhile, humble leadership should be considered in the context of granting autonomy to boost proactivity.

Originality/value

This paper re-emphasises the importance of autonomy by utilising a congruence perspective to understand the effects of autonomy on proactive behaviour. Meanwhile, it incorporates an important boundary condition, humble leadership, on the effects of autonomy congruence and thus offers a more nuanced understanding. Further, this paper not only highlights the significance of underexplored concepts among public employees, but also extends autonomy (in)congruence study to a new context and culture.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 14 February 2024

Rania B. Mostafa and Mohamed Sobhy Temerak

This paper aims to identify the mechanism through which consumer empowerment, created via the Facebook brand page (FBBP), is transformed into brand page stickiness. Specifically…

Abstract

Purpose

This paper aims to identify the mechanism through which consumer empowerment, created via the Facebook brand page (FBBP), is transformed into brand page stickiness. Specifically, a model examining the mediating role of FBBP experience and the moderating role of brand love is proposed and tested.

Design/methodology/approach

Data from 283 FBBP users were analyzed using structural equation modeling with partial least squares.

Findings

The findings reveal the positive effect of consumer empowerment and brand page experience on brand page stickiness. The mediating role of brand page experience and the moderating role of brand love were prominent in the consumer empowerment–brand page stickiness link.

Originality/value

This paper is novel in inaugurating the association between consumer empowerment and FBBP stickiness, which is mediated by brand experience and moderated with brand love. This paper enriches the understanding of how brand page stickiness can be enhanced in the social media context.

Practical implications

This paper guides managers to best utilize FBBP to create a pleasant experience and yield stickiness.

Details

Journal of Research in Interactive Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7122

Keywords

Article
Publication date: 21 March 2024

Ly Thi Hai Tran, Thoa Thi Kim Tu and Bao Cong Nguyen To

This paper aims to investigate the relationship between uncertainty and corporate cash holdings with the moderating role of political connections.

Abstract

Purpose

This paper aims to investigate the relationship between uncertainty and corporate cash holdings with the moderating role of political connections.

Design/methodology/approach

We employ fixed effects estimation on a panel dataset of 669 Vietnamese listed firms over the 2010–2020 period, with one- and two-way standard error clustering. We conduct various robustness tests, including two-stage least squares/instrumental variable and generalized method of moments regressions, alternative cash holding measure, and additional controls for macroeconomic conditions and ownership types.

Findings

The effect of uncertainty on cash holdings is weakened for firms with political connections relative to those without the connections. Although general firms depend on cash flows to adjust their cash holding behavior when uncertainty increases, our findings suggest that politically connected firms do not rely on internal cash flows to accumulate cash when confronted high uncertainty.

Practical implications

Our findings on the role of political connections in moderating the relationship between cash holding and economic policy uncertainty have practical implications for policymaking. Since political connections serve as a buffer for a firm’s liquidity, firms may want to seek those connections, which can, in turn, lead to increasing informal costs and unfair business environment.

Originality/value

This is the first study investigating the role of political connections to the nexus of cash, cash flow and uncertainty, providing novel evidence regarding the less dependence on internal cash flows to save cash by politically connected firms. Second, the paper enriches the literature on the motives of cash holdings by proposing a modified agency view in the context of weak investor protection. Therefore, our findings strengthen the explanation for the positive effect of uncertainty on firms’ cash holdings in emerging markets.

Details

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

Keywords

Article
Publication date: 17 November 2023

Jinyu Zhang, Danni Shen, Yuxiang Yu, Defu Bao, Chao Li and Jiapei Qin

This study aims to develop a four-dimensional (4D) textile composite that self-forms upon thermal stimulation while eliminating thermomechanical programming steps by using fused…

Abstract

Purpose

This study aims to develop a four-dimensional (4D) textile composite that self-forms upon thermal stimulation while eliminating thermomechanical programming steps by using fused deposition modeling (FDM) 3D printing technology, and tries to refine the product development path for this composite.

Design/methodology/approach

Polylactic acid (PLA) printing filaments were deposited on prestretched Lycra-knitted fabric using desktop-level FDM 3D printing technology to construct a three-layer structure of thermally responsive 4D textiles. Subsequently, the effects of different PLA thicknesses and Lycra knit fabric relative elongation on the permanent shape of thermally responsive 4D textiles were studied. Finally, a simulation program was written, and a case in this study demonstrates the usage of thermally responsive 4D textiles and the simulation program to design a wrist support product.

Findings

The constructed three-layer structure of PLA and Lycra knitted fabric can self-form under thermal stimulation. The material can also achieve reversible transformation between a permanent shape and multiple temporary shapes. Thinner PLA deposition and higher relative elongation of the Lycra-knitted fabric result in the greater curvature of the permanent shape of the thermally responsive 4D textile. The simulation program accurately predicted the permanent form of multiple basic shapes.

Originality/value

The proposed method enables 4D textiles to directly self-form upon thermal, which helps to improve the manufacturing efficiency of 4D textiles. The thermal responsiveness of the composite also contributes to building an intelligent human–material–environment interaction system.

Details

Rapid Prototyping Journal, vol. 30 no. 2
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 5 December 2023

Yuan Chang, Xinguo Ming, Xiaoqiang Liao, Yuguang Bao, Zhihua Chen and Wenyan Song

This study is a reference for manufacturers who are promoting their product-service system (PSS) development. Currently, improvements in both digital customization and…

Abstract

Purpose

This study is a reference for manufacturers who are promoting their product-service system (PSS) development. Currently, improvements in both digital customization and sustainability for various smart PSS categories have been considered rarely. This paper addresses this research gap by developing relevant models.

Design/methodology/approach

The development trends of customization-oriented PSS are described in a literature review. An in-depth multiple-case study methodology is adopted, and seven manufacturing companies are sampled. The goal is to identify digital customization measures that can be employed on representative smart PSS models and to explore how these models can create sustainable value.

Findings

This study provides valuable insights by uncovering a synthesis framework for achieving customization of the product/use/result-oriented smart PSSs, and the relevant representative smart functions are summarized. This identifies how digital customization capabilities can improve sustainability, including direct economic value for customers as well as additional social benefits and environmental improvements during customization.

Originality/value

Currently, the influence of digitalization on customized offerings and the relevant impact on sustainability development have not been fully addressed to date. This study provides comprehensive information with a reference value for digital customization transformation among the three main types of smart PSS.

Details

Journal of Manufacturing Technology Management, vol. 35 no. 1
Type: Research Article
ISSN: 1741-038X

Keywords

Article
Publication date: 25 January 2024

Manman Li, Qing Bao, Sumin Lei, Linlin Xing and Shu Gai

The service environment of urban polyethylene (PE) pipes has a crucial influence on their long-term safety and performance. Based on the application and structural performance…

Abstract

Purpose

The service environment of urban polyethylene (PE) pipes has a crucial influence on their long-term safety and performance. Based on the application and structural performance analysis of PE pipe failure cases, this study aims to investigate the impact of organic substances in the soil on the aging behavior of PE pipes by designing organic solutions with different concentrations, which are based on the composition of organic substances in the soil environment, and periodic immersion tests.

Design/methodology/approach

Soil samples in the vicinity of the failed pipes were analyzed by gas chromatography-mass spectrometry, sensitive organic substances were screened and soaking solutions of different concentrations were designed. After the soaking test, the PE pipe samples were analyzed using differential scanning calorimetry, Fourier-transform infrared spectroscopy and other testing methods.

Findings

The performance difference between the outer surface and the middle of the cross section of PE pipes highlights the influence of the soil service environment on their aging. Different organic solutions can have varying impacts on the aging behavior of PE pipes when immersed. For instance, when exposed to amine organic solutions, PE pipes may have an increased weight and decreased material yield strength, although there is no reduction in their thermal or oxygen stability. On the contrary, when subjected to ether organic solutions, the surface of PE pipe specimens may be affected, leading to a reduction in material fracture elongation and a decrease in their thermal and oxygen stability. Furthermore, immersion in either amine or ether organic solutions may result in the production of hydroxyl and other aging groups on the surface of the material.

Originality/value

Understanding the potential impact of organic substances in the soil environment on the aging of PE pipe ensures the long-term performance and safety of urban PE pipe. This research approach will provide valuable insights into improving the durability and reliability of urban PE pipes in soil environments.

Details

Anti-Corrosion Methods and Materials, vol. 71 no. 2
Type: Research Article
ISSN: 0003-5599

Keywords

Article
Publication date: 24 January 2024

Aqsa Jaleel and Muhammad Sarmad

The ever-demanding role of employees in the hospitality sector stimulates job crafting. This study examines the relationship between inclusive leadership and job-crafting…

Abstract

Purpose

The ever-demanding role of employees in the hospitality sector stimulates job crafting. This study examines the relationship between inclusive leadership and job-crafting dimensions under the mediating role of work engagement through the lens of conservation of resources (COR) theory. It also aims to analyse the boundary condition of job autonomy between inclusive leadership and work engagement.

Design/methodology/approach

The data were collected in 3-time lags from 319 front-line workers in the hospitality sector. The adopted and adapted questionnaires were executed through a deductive approach and an applied research method. The data were analysed through SmartPLS by applying the structural equation modelling (SEM) technique.

Findings

This study provides evidence for a predictive relationship between inclusive leadership and job-crafting dimensions under the mediating psychological mechanism of work engagement. Additionally, the moderating role of job autonomy is established in the unique context of the hospitality sector of an underdeveloped country, Pakistan.

Practical implications

Services-based organisations need to endure the inclusive leadership style by establishing work engagement practices. Engaged employees result in better job-crafting behaviours through better training and subsequent performance.

Originality/value

This study established that work engagement and job autonomy are imperative forces that impact the relationship between inclusive leadership and job-crafting dimensions. The research study has time-lagged data and conveys meaningful theoretical and practical implications.

Details

Journal of Organizational Effectiveness: People and Performance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2051-6614

Keywords

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