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Article
Publication date: 11 July 2023

Xiaoyan Chen, Yajiao Chen, Xinyue Zhang and Qinghua He

Green innovation (GI) in megaprojects has become a significant research topic that attracts both megaproject management scholars' and practitioners' attention. Green…

Abstract

Purpose

Green innovation (GI) in megaprojects has become a significant research topic that attracts both megaproject management scholars' and practitioners' attention. Green transformational leadership (GTL) is acknowledged as an important antecedent to GI in the permanent context. However, limited research investigates the mechanism and condition of how GTL effectively affects GI in the temporary (i.e. megaproject) context. This study seeks to examine the mechanism and condition of GTL in improving GI by assessing the mediating role of green knowledge sharing (GKS) and the moderating effect of innovation climate (IC).

Design/methodology/approach

Regression analysis was performed on data obtained from 303 experts who have been involved in megaprojects.

Findings

GTL has a significant positive impact on two aspects of GI, including green product innovation (GPDI) and green process innovation (GPCI). Besides, GKS mediates the relationship between GTL and the two aspects of GI. Moreover, IC plays a significantly positive moderating role in the relationship between GTL and GKS and the relationship between GKS and the two aspects of GI.

Originality/value

This study adds knowledge to the theory and practice by unveiling the “black box” between GTL and GI in the temporary (i.e. megaproject) context. First, this study extends the continuing discussion on the direct effect of GTL on GI to the temporary (i.e. megaproject) context. Second, this study facilitates the understanding of the mechanism to generate better GI performance considering the mediating role of GKS and the moderating effect of IC in the temporary (i.e. megaproject) context. The results can illuminate megaproject practitioners on generating better GI performance.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 15 December 2023

Yamina Chouaibi, Rim Zouari-Hadiji and Sawssen Khlifi

The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating…

Abstract

Purpose

The present work aimed to identify the impact of accrual-based earnings management on the cost of equity (KE) through corporate social responsibility (CSR) as a moderating variable on European Environmental, Social, and Governance (ESG) companies.

Design/methodology/approach

The authors used data from a sample of 366 European firms over the 2012–2022 period. The data were collected from the Thomson Reuters Asset 4 and I/B/E/S database and analyzed using STATA 17 as a statistical software package.

Findings

As expected, the results showed a negative relationship between accruals, CSR and KE. Moreover, they suggest that the moderating variable negatively affects the relationship between accruals and the KE.

Practical implications

The results are pertinent to stakeholders and investors, who would pressure companies to enhance the quality of disclosed information and mitigate risks facing the company.

Originality/value

The main contribution lies in examining the relationship between accruals and KE through CSR in the European ESG context.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 8 June 2023

Rupak Rauniar, Greg Rawski, Qing Ray Cao and Samhita Shah

Drawing upon a systematic literature review in new technology, innovation transfer and diffusion theories, and from interviews with technology leaders in digital transformation…

Abstract

Purpose

Drawing upon a systematic literature review in new technology, innovation transfer and diffusion theories, and from interviews with technology leaders in digital transformation programs in the US Oil & Gas (O&G) industry, the authors explore the relationships among O&G industry dynamics, organization's absorptive capacity and resource commitment for new digital technology adoption-implementation process.

Design/methodology/approach

The authors employed the empirical survey method to gather the data (a sample size of 172) in the US O&G industry and used structural equation modeling (SEM) to test the measurement model for validity and reliability and the conceptual model for hypothesized structural relationships.

Findings

The results provide support for the study’s causal model of adoption and implementation with positive and direct relationships between the initiation and trial stages, between the trial stages and the evaluation of effective outcomes and between the effective outcomes and the effective implementation stages of digital technologies. The results also reveal partial mediating relationships of industry dynamics, absorptive capacity and resource commitment between respective stages.

Practical implications

Based on the current study's findings, managers are recommended to pay attention to the evolving industry dynamics during the initiation stage of new digital technology adoption, to utilize the organization's knowledge-based absorptive capacity during digital technology trial and selection stages and to support the digital technology implementation project when the adoption decision of a particular digital technology has been made.

Originality/value

The empirical research contributes literature on digital technology adoption and implementation by identifying and demonstrating the importance of industry dynamics, absorptive capacity and resource commitment factors as mediating variables at various stages of the adoption-implementation process and empirically validating a process-based causal model of digital technology adoption and a successful implementation project that has been missing in the current body of literature on digital transformation.

Details

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

Keywords

Article
Publication date: 21 August 2023

Hamideh Asnaashari and Mohammad Hossein Safarzadeh

This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items…

Abstract

Purpose

This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

Design/methodology/approach

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Findings

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

Practical implications

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

Originality/value

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 22 January 2024

Kemal Gürkan Küçükergin, Yakup Kemal Özekici and Gonca Güzel Şahin

This paper aims to investigate, upon taking into consideration both symmetric and asymmetric effects, how the economic and psychological impact of the coronavirus disease 2019…

Abstract

Purpose

This paper aims to investigate, upon taking into consideration both symmetric and asymmetric effects, how the economic and psychological impact of the coronavirus disease 2019 (COVID-19) pandemic, solidarity and future anxiety affect travel intention and the willingness to support a destination (WSD). Furthermore, the study sheds light on whether these relationships vary between domestic and international destinations.

Design/methodology/approach

The data are collected from 379 potential tourists. To detect and analyze the symmetrical and asymmetric effects, the covariance-based structural equation modeling (CB-SEM) and the fuzzy-set qualitative comparative analysis (fsQCA) are employed, respectively.

Findings

It is observed that, whereas only the effects of solidarity on travel intention and WSD differ in the CB-SEM, the fsQCA results include different recipes for the two groups.

Originality/value

There has not been much research done yet on the influence of future anxiety on tourists' decisions. Furthermore, it has not been thoroughly investigated whether solidarity has a different function for destinations within and outside of the country. In this respect, the study of both symmetric and asymmetric effects represents an important contribution to the literature.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 21 February 2024

Azzedine Tounés and Erno Tornikoski

The purpose of this study is to investigate whether business growth intention (BGI) and entrepreneurial motivations enhance the explanatory power of the theory of planned behavior…

Abstract

Purpose

The purpose of this study is to investigate whether business growth intention (BGI) and entrepreneurial motivations enhance the explanatory power of the theory of planned behavior (TPB) to predict environmental intention (EI) among nascent entrepreneurs.

Design/methodology/approach

In the context of nascent entrepreneurship, the authors collected data from 193 nascent entrepreneurs in France. To test the hypotheses, stepwise multiple regression was performed.

Findings

The results show that BGI has a positive influence on EI. This indicates that it is possible for French nascent entrepreneurs to plan the simultaneous pursuit of business growth and environmental goals. However, entrepreneurial motivations have a mixed effect on EI. If necessity motivations negatively influence EI, opportunity motivations have no significant effect on the latter.

Originality/value

To the best of the authors’ knowledge, this research is among the first to extend the TBP model with additional factors, namely, BGI and necessity/opportunity motivations, to study EI. Moreover, the extended TBP model is validated in the under-research context of nascent entrepreneurship.

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Open Access
Article
Publication date: 6 February 2024

Aminuddin Haji Marzuki and Sharifah Nurul Huda Alkaff

The current study investigates perceptions of street harassment from a linguistic perspective. With regard to the theory of speech acts, some may deem street remarks as…

Abstract

Purpose

The current study investigates perceptions of street harassment from a linguistic perspective. With regard to the theory of speech acts, some may deem street remarks as compliments instead of catcalls. There is a lack of linguistic research regarding the issue conducted with a Bruneian demographic. This study recognises the difference in the use of language by men and women and aims to find whether there is a difference in their perceptions of street remarks.

Design/methodology/approach

A method of triangulation between questionnaire surveys and focus group interviews was carried out to actualise these aims. Thirty-two female and thirty-two male respondents from the survey were used to conclude quantitative findings, whereas three male and three female participants were recruited for the focus group interview. Data were analysed through a t-test and discourse analysis consecutively.

Findings

Quantitative data (p = 0.398) reveal that both men and women perceive street remarks almost equally as a form of street harassment. However, qualitative data reveal that male language and behaviour portray a more positive and tolerant attitude.

Practical implications

This study provides evidence of the difference in perceptions between men and women towards street harassment.

Originality/value

This study explores a relatively unexplored area, that is investigating street remarks in a non-Western context, where the demographic could have different perceptions towards street remarks.

Details

Southeast Asia: A Multidisciplinary Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1819-5091

Keywords

Article
Publication date: 2 February 2024

Neeru Sharma, Meena Sharma and Tejinderpal Singh

The study investigates whether the customer experience, satisfaction and continuance intention interrelationships in mobile banking services vary across Generation (Gen) Y and Gen…

Abstract

Purpose

The study investigates whether the customer experience, satisfaction and continuance intention interrelationships in mobile banking services vary across Generation (Gen) Y and Gen Z consumers.

Design/methodology/approach

The data were collected using online surveys from 224 Gen Y and 238 Gen Z mobile banking users. The study uses the partial least squares structural equation modelling (PLS-SEM) technique and an asymmetrical analytical approach through fuzzy set qualitative comparative analysis (fsQCA) to examine the effects of five experience dimensions (pragmatic, usability, affective, sensory and social) and satisfaction on continuance intention.

Findings

Whilst Gen Z values pragmatic and affective experiences more than Gen Y and assigns less importance to usability experience (Uxp), both PLS-SEM and fsQCA did not find any significant impact of sensory experience (Sxp) in any cohort. In contrast, fsQCA suggests that social experience could play a significant role for specific segments within both generations. Furthermore, PLS-SEM demonstrates a greater impact of satisfaction on continuance intention for Gen Y than for Gen Z.

Research limitations/implications

The sample consists of high/middle-income urban consumers in one country. Future research could investigate low-income and semi-urban/rural consumers and consumers living in other countries.

Practical implications

Banks must recognise the diversity within and between Gen Y and Gen Z, adopting a segmented user experience approach. Users within each generation may prioritise distinct aspects of the mobile banking app and understanding the specific differences between Gen Y and Gen Z preferences is crucial.

Social implications

Encouraging mobile banking users to engage in community-driven financial initiatives can inspire non-users, promoting digital financial inclusion.

Originality/value

To the best of the authors' knowledge, this study is the first to compare the customer experience-based psychological patterns of continued mobile banking use in Gen Y and Gen Z.

Details

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

Keywords

Article
Publication date: 30 January 2024

Ting-Ting Sun and Chi Wei Su

The study investigates the inter-linkages between geopolitical risk (GPR) and food price (FP).

Abstract

Purpose

The study investigates the inter-linkages between geopolitical risk (GPR) and food price (FP).

Design/methodology/approach

By employing the bootstrap full- and sub-sample rolling-window Granger causality tests.

Findings

The empirical results show that there is a time-varying bidirectional causality between GPR and FP. High GPR leads to a rise in FP, suggesting that geopolitical events usually may disrupt supply and demand conditions in food markets, and even trigger global food crises. However, the negative effect of GPR on FP does not support this view in certain periods. This is mainly because GPR is also related to the global economic situation and oil price, which together have impacts on the food market. These results cannot always be supported by the inter-temporal capital asset pricing model, which states that GPR affects FP in a positive manner. Conversely, there is a positive impact of FP on GPR, indicating that the food market is an effective tool that can reflect global geopolitical environment.

Originality/value

In the context of the Russia–Ukraine conflict, these analyses can assist investors and policymakers to understand the sensitivity of FP to GPR. Also, it will provide significant revelations for governments to attach importance to the role of food price information in predicting geopolitical events, thus contributing to a more stable international environment.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 9 June 2023

Fekri Ali Shawtari, Bilal Ahmad Elsalem, Milad Abdelnabi Salem and Mohamed Eskandar Shah

The financial system plays an essential role in facilitating the intermediation process for economic growth. Policymakers stress on achieving a well-developed and regulated…

Abstract

Purpose

The financial system plays an essential role in facilitating the intermediation process for economic growth. Policymakers stress on achieving a well-developed and regulated financial system to achieve economic development and resiliency. Using data from the State of Qatar, this paper aims to examine the impact of financial development indicator on economic growth; the impact of financial development indicator on hydrocarbon and nonhydrocarbon sector; the impact of Islamic banking on hydrocarbon and nonhydrocarbon economic growth.

Design/methodology/approach

The research uses quarterly data from 2007 to 2019 and adopts autoregressive distributed lag cointegration techniques to test the long- and short-run dynamic relationship between various measures of financial development and economic growth.

Findings

The results present evidence of long-term cointegration between overall financial development indicator and economic growth. Furthermore, the authors document the existence of long-term relationship between financial development and nonhydrocarbon sector. However, there is a lack of evidence on the long-run relationship between financial development and the hydrocarbon sector. Notwithstanding, Islamic banking contributes to overall economic development, as well as to the nonhydrocarbon sector.

Practical implications

This paper offers policymakers with insights to evaluate measures to diversify the economy. It also assists decision-makers in promoting Islamic finance, particularly to the banking sector as a vital contributor to economic growth.

Originality/value

To the best of the author’s knowledge, this paper is the first to evaluate financial development and economic growth for the case of Qatar in light of recent developments in Islamic finance.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

1 – 10 of 179