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Article
Publication date: 27 September 2023

Helene Yildiz, Sara Tahali and Eleni Trichina

In the era of new technological revolution, seeking to survive and guarantee business sustainability in their digital internationalization, enterprises choose to become…

Abstract

Purpose

In the era of new technological revolution, seeking to survive and guarantee business sustainability in their digital internationalization, enterprises choose to become environmentally oriented. The need for new green business models has become evident in recent years, and enterprises offer green services in creative and eco-friendly ways. However, does the display of a green label on hotels' websites really promote the eco-conscious tourists' online booking intention? This study aims to examine the impact of the perceived label on the online sustainable hotel booking intention of the eco-conscious tourists, using the foundations of signal theory.

Design/methodology/approach

This study adopted a structural equation model to integrate several constructs with a sample of 349 validated responses.

Findings

The empirical results highlight, the importance of the green label perception on the eco-conscious tourists' booking intention of online sustainable hotel and the role that green trust and green perceived risk play as a mediating variable between the perception of the exposed label and the booking intention. Indeed, when booking a sustainable hotel online, the tourists may be sensitive to the exposure of a green label. Therefore, this signal decreases the perceived risk of unsustainability and ultimately increases the trust in hotel's sustainability.

Research limitations/implications

The first limitation is related to the sample employed in this study. Given that most of the participants were residents of France, the results of this study may not be generalized to the entire population. Secondly, a range of other factors can affect the eco-conscious tourists' intentions to book online a hotel with green label, such as their attitude, social media influence, tourists' satisfaction, etc. Indeed, other variables and/or signals could be adopted to study online booking intention in the pandemic era.

Practical implications

In light of these results, theoretical and managerial implications are discussed. The findings make an important contribution to SMEs sustainability and internationalization by exploring new ties. This study considers how SMEs and specifically hotels start following green practices (e.g. adoption of an eco-label) relevant to their international environment where they operate and in response to global pressures. SMEs can survive better in the highly competitive global environment where they need to employ more green practices, however, managers should consider how green trust and green perceived risk can affect customer behavior. It also adds to the existing literature by dealing with customer perceptions about the green label of sustainable hotels and its subsequent effect on booking intention.

Originality/value

This study had shown the importance of the display of green label on the eco-conscious tourist's online booking intention.

Details

Journal of Enterprise Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0398

Keywords

Article
Publication date: 25 April 2024

Mohammed Messadi, Larbi Hadjout and Noureddine Takorabet

This paper aims to develop a new 3D analytical model in cylindrical coordinates to study radial flux eddy current couplers (RFECC) while considering the magnetic edge and 3D…

Abstract

Purpose

This paper aims to develop a new 3D analytical model in cylindrical coordinates to study radial flux eddy current couplers (RFECC) while considering the magnetic edge and 3D curvature effects, and the field reaction due to the induced currents.

Design/methodology/approach

The analytical model is developed by combining two formulations. A magnetic scalar potential formulation in the air and the magnets regions and a current density formulation in the conductive region. The magnetic field and eddy currents expressions are obtained by solving the 3D Maxwell equations in 3D cylindrical coordinates with the variable separation method. The torque expression is derived from the field solution using the Maxwell stress tensor. In addition to 3D magnetic edge effects, the proposed model takes into account the reaction field effect due to the induced currents in the conducting part. To show the accuracy of the developed 3D analytical model, its results are compared to those from the 3D finite element simulation.

Findings

The obtained results prove the accuracy of the new developed 3D analytical model. The comparison of the 3D analytical model with the 2D simulation proves the strong magnetic edge effects impact (in the axial direction) in these devices which must be considered in the modelling. The new analytical model allows the magnetic edge effects consideration without any correction factor and also presents a good compromise between precision and computation time.

Practical implications

The proposed 3D analytical model presents a considerably reduced computation time compared to 3D finite element simulation which makes it efficient as an accurate design and optimization tool for radial flux eddy current devices.

Originality/value

A new analytical model in 3D cylindrical coordinates has been developed to find the electromagnetic torque in radial flux eddy current couplers. This model considers the magnetic edge effects, the 3D curvature effects and the field reaction (without correction factors) while improving the computation time.

Details

COMPEL - The international journal for computation and mathematics in electrical and electronic engineering , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0332-1649

Keywords

Article
Publication date: 12 December 2023

Christian Di Prima, Anna Kotaskova, Hélène Yildiz and Alberto Ferraris

Despite the growing interest regarding companies' sustainability, its social dimension has mostly been neglected by academics and practitioners. Consequently, this study aims to…

Abstract

Purpose

Despite the growing interest regarding companies' sustainability, its social dimension has mostly been neglected by academics and practitioners. Consequently, this study aims to address this issue by investigating if the adoption of human resource (HR) analytics can positively influence the impact of social sustainable operations practices (SSOP) on employees' motivation and engagement and the effect of these lasts on organizational retention.

Design/methodology/approach

Data were collected through online questionnaires addressed to 281 HR managers of heterogeneous companies from Europe and analyzed through a structural equation modeling (SEM) technique.

Findings

The findings confirmed the positive effect of SSOP on employees’ motivation and engagement, and of these last on employees’ retention. Furthermore, they confirmed that the usage of HR analytics positively moderates the relationship between SSOP and employees’ motivation and engagement.

Originality/value

This study contributes to both sustainable operations management and HR management literature streams. First, it adopts a multidisciplinary perspective which also considers evidence from HR management literature, allowing the authors to concentrate on the social dimension of sustainability. Second, it provided further insight regarding the adoption of a data-driven approach in relation to social sustainable operations management. Finally, it contributes to HR analytics-related literature by demonstrating its impact also on organizational aspects that are not directly controlled by the HR department.

Details

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

Keywords

Article
Publication date: 5 September 2023

Maha Khalifa, Haykel Zouaoui, Hakim Ben Othman and Khaled Hussainey

The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries.

Abstract

Purpose

The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries.

Design/methodology/approach

The authors employ the Climate Risk Index (CRI) developed by Germanwatch to capture the severity of losses due to extreme weather events at the country level. The authors use different approaches to measure firm-level accounting conservatism.

Findings

The authors find that greater climate risk leads to a lower level of accounting conservatism. The results hold even after using different estimation methods.

Research limitations/implications

Although the authors' analysis is limited to the period 2007–2016, it could be helpful for standard setters such as International Accounting Standards Board (IASB) and International Sustainable Standards Board (ISSB) as they may consider the potential effect of climate risk in their international standards.

Practical implications

The negative impacts of climate risk on the quality of financial reporting as proxied by accounting conservatism could trigger regulators and standard setters to require disclosure of information relating to climate risks and to incorporate climate-related risks in their risk management systems. In addition, for policymakers, incorporating accounting conservatism as a financial quality reporting standard could help promote greater transparency, accuracy and reliability in financial reporting in the context of climate risk.

Originality/value

The authors add to the literature on international differences in accounting conservatism by showing that climate risk significantly affects unconditional and conditional conservatism. The authors' results provide fresh evidence of the dark side of climate change. That is, climate risk is shown to decrease financial reporting quality.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 8 April 2024

Rosemond Desir, Patricia A. Ryan and Lumina Albert

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial…

Abstract

Purpose

The study aims to investigate market reactions associated with the JUST 100 rankings published by JUST Capital, a non-profit organization, as well as differences in financial reporting quality and performance between selected firms and their industry peers.

Design/methodology/approach

This study uses a sample of 431 firms selected as the 100 America’s Most Just Companies between 2016 and 2020 by JUST Capital. This study performs both an event study to determine whether the rankings are useful to investors and cross-sectional regression analyses on the characteristics of selected firms compared to their peers.

Findings

This study finds that investors react positively to selected firms around the time of the release of the JUST 100 rankings, suggesting that the rankings are decision-useful. This study also finds that selected firms exhibit higher accounting quality and financial performance than their peers.

Research limitations/implications

Rankings may not be free from bias because of JUST Capital’s ownership of an exchange-traded fund.

Social implications

The findings validate the rankings as well as the methodology used by JUST Capital, as they show market participants value firms that engage in socially responsible actions through their commitment to positively impact five key stakeholder groups: employees, customers, communities, environment and shareholders.

Originality/value

To the best of the authors’ knowledge, this is the first study that shows the importance of the JUST 100 rankings for investment decisions. Considering the growing push for companies to disclose environmental, social and governance (ESG) activities, this study provides evidence to support ESG disclosure regulations.

Details

Review of Accounting and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 9 May 2023

Dan Wang

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and…

Abstract

Purpose

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

Design/methodology/approach

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

Findings

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

Research limitations/implications

This study helps librarians, scientists and funders understand smart library trends.

Originality/value

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

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