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Open Access
Book part
Publication date: 29 November 2023

Abstract

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Open Access
Book part
Publication date: 4 October 2023

Hervör Alma Árnadóttir and Martha María Einarsdóttir

Increased emphasis is being placed on developing creative approaches when working with children in research settings, especially with sensitive research topics like violence…

Abstract

Increased emphasis is being placed on developing creative approaches when working with children in research settings, especially with sensitive research topics like violence against children. Community art is a social form of art that gives artists the opportunity to work in collaboration with the public, with the aim of highlighting and addressing specific social issues. This chapter reflects on an art exhibition organised in Reykjavík called Wishes of Icelandic Children. The project was a collaboration between artists and children. The aim of the chapter is to present how an art exhibition may put violence that children experience into focus and encourage attendees to reflect on the subject by looking at descriptive pictures and texts from the Convention on the Rights of the Child and then writing comments about their thoughts and feelings. The research questions are: How do children express themselves about sensitive topics such as abuse and violence? Can community art enable professionals to better support increased participation of children in discussions about abuse and violence? This study involved a qualitative thematic analysis of comments written by children after having seen the exhibition. Three students took part in the analysis process as co-researchers. The exhibition was successful in creating a platform where children could express themselves on topics concerning abuse and violence. Many comments expressed an ardent desire to end violence in society, especially emphasising bullying, which can limit young people's capacity to feel safe and express themselves.

Details

Participatory Research on Child Maltreatment with Children and Adult Survivors
Type: Book
ISBN: 978-1-80455-529-3

Keywords

Article
Publication date: 19 February 2024

Ramzi Benkraiem, Faten Lakhal and Afef Slama

This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether…

Abstract

Purpose

This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether family ownership moderates this relationship.

Design/methodology/approach

Based on a sample of 200 French-listed firms from 2008 to 2017, we use the generalized method of moment (GMM) estimator proposed by Arellano and Bover (1995) and developed by Blundell and Bond (1998) to address endogeneity and omitted variable concerns.

Findings

The results show that passive IIs are associated with an increase in the level of tax avoidance. However, active ones significantly decrease the levels of tax avoidance practices. Moreover, we show that institutional activism is not sufficient to control managerial actions, particularly in the context of controlled family businesses. The results suggest that families may expropriate the rights of minority shareholders through a controlling coalition with passive IIs.

Research limitations/implications

This study has several practical implications. First, the results are useful for policymakers who should constrain passive IIs to provide only one service (asset management). Second, this study may sensitize family owners to the need to cooperate with active IIs that are effective in monitoring the firm. In particular, families should be willing to sacrifice some of their socioemotional wealth to promote a balanced ownership structure, which is important for responsible and effective corporate governance.

Originality/value

This paper extends previous research by investigating the heterogeneity of IIs in terms of horizon, ownership and control. In addition, this paper sheds a new light on how family firms behave regarding tax avoidance practices in the presence of active and passive IIs.

Details

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

Keywords

Article
Publication date: 5 December 2023

Ji Luo, Qingning Cao and Shuguang Zhang

The purpose of the research paper is to investigate the relationship between personality traits and investment decisions in the crypto market, including cryptocurrencies and NFTs…

Abstract

Purpose

The purpose of the research paper is to investigate the relationship between personality traits and investment decisions in the crypto market, including cryptocurrencies and NFTs. The study aims to explore the effect of dark personalities and the big five personalities on investment decisions in the crypto market.

Design/methodology/approach

The research was conducted through two online questionnaire studies. In Study 1, data were collected from the general public, while in Study 2, data were collected from crypto investors. The researchers analyzed the effect of dark personalities and the big five personalities on investment decisions in the crypto market.

Findings

The present research found that Machiavellianism, narcissism, psychopath, sadism and extraversion have positive effects on having crypto investments. In addition, focusing on actual crypto investors, the present paper showed that personalities including Machiavellianism, narcissism, psychopath, consciousness and extraversion have statistically significant effect on investment decisions such as making investments in Bitcoin.

Originality/value

The study is original in exploring the relationship between personality traits and investment decisions in the newly emerging crypto market, including cryptocurrencies and NFTs. The research provides insights into how different personality traits affect investment decisions in the crypto market, which can be valuable for investors in making informed decisions.

Details

Review of Behavioral Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 13 November 2023

María García de Blanes Sebastián, Alberto Azuara Grande and José Ramón Sarmiento Guede

Reservation of travel and leisure services through the digital environment has gained a growing role in society, influencing the revolution of the sector. It needs to be noted…

Abstract

Purpose

Reservation of travel and leisure services through the digital environment has gained a growing role in society, influencing the revolution of the sector. It needs to be noted that there is a considerable lack of formal approaches to the identification of factors for the positive reception and use of these digital tools. For this reason, it is necessary to establish the main factors influencing the adoption and use of digital travel and restaurant platforms (TRPs), adding to the theoretical model two new factors: trust and word-of-mouth (WOM). This paper aims to discuss the aforementioned ideas.

Design/methodology/approach

A theoretical model has been proposed, based on the extended unified theory of acceptance and use of technology (UTAUT2). Data collection was conducted through an online survey, in which 331 responses were compiled. Data obtained were analysed using structural equation modelling (SEM) with AMOS v27 software.

Findings

The results show that performance expectancy and WOM have a significant impact on the adoption of TRPs. However, it was found that effort expectancy, social influence, facilitating conditions, trust and price/value are not significant variables.

Social implications

This research confirms that WOM communication positively influences the use of TRPs, facilitating various aspects for restaurant customers, including reducing wait times, streamlining the ordering process for allergic and intolerant customers, enhancing loyalty programs, order management and the opportunity to provide a personalised experience.

Originality/value

This study is the first to incorporate WOM variable into the extended UTAUT2 model applied to TRPs. Through a literature review, it has paved the way for significant future research directions that have not been adequately addressed by the scientific community, including the adoption and usage of food delivery platforms and online review platforms, as well as the behaviour of disabled customers towards these platforms.

Details

British Food Journal, vol. 126 no. 2
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 9 November 2023

Elena Pessot, Andrea Zangiacomi and Marco Sacco

Augmented reality (AR) and virtual reality (VR) are increasingly recognized among technologies potentially driving the digital innovation of small and medium-sized enterprises…

Abstract

Purpose

Augmented reality (AR) and virtual reality (VR) are increasingly recognized among technologies potentially driving the digital innovation of small and medium-sized enterprises (SMEs). Nevertheless, the implications of AR/VR adoption in innovation processes have yet to receive much attention to date, with the need to explore the issues facilitating a systematic implementation in the SME context. This study aims to investigate the possible innovation paths of SMEs as a result of AR/VR adoption.

Design/methodology/approach

The authors performed a multiple case study research involving six Italian SMEs in manufacturing and service sectors that are investing in AR and/or VR solutions and are digitally innovating thanks to these technologies.

Findings

AR/VR solutions lead to different types of innovation in SMEs, i.e. for innovating product or service offerings, business processes or even the business model, when AR/VR extends to the company business logic. SMEs demonstrate being able to leverage internal sources with the essential commitment of top management and low resistance of employees in all kinds of AR/VR-enabled innovations. Conversely, they involve different external innovation sources according to the type of innovation pursued. Organizational issues emerged as more relevant than technological issues.

Practical implications

Results contribute to the literature on digital transformation of SMEs and provide managerial guidance on innovation sources and organizational issues to be considered to effectively deploy AR/VR solutions into specific innovation paths.

Originality/value

This study explores the impact of emergent technologies in the innovation process along with multiple perspectives, degree of complexity, and strategic importance in the SME context.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 23 October 2023

Muhammad Aamir Khan, Khawaja Fawad Latif, Sehrish Shahid and Syed Asim Shah

This study seeks to examine the role of knowledge-oriented leadership in the health sector to achieve team outcomes in the Covid-19 context. Drawing from the leader–member…

Abstract

Purpose

This study seeks to examine the role of knowledge-oriented leadership in the health sector to achieve team outcomes in the Covid-19 context. Drawing from the leader–member exchange (LMX), social cognitive and social identity theory, the present study develops a model linking knowledge-oriented leadership and team performance through the underlying psychological mechanisms of team efficacy, team cohesion, team commitment and team collaboration.

Design/methodology/approach

Utilizing quantitative data methodology, data were obtained from the pharmaceutical employees (health sector) of Pakistan during the pandemic. The partial least squares structural equation modeling was used to test the hypotheses.

Findings

The findings support the hypothesis that knowledge-oriented leadership significantly influences team outcomes. The study also verified that team collaboration effectively mediates the relationship between knowledge-oriented leadership and team performance.

Originality/value

The study is unique in the sense that it explores the newly established leader behavior (knowledge-oriented leadership) in understanding team outcomes in the health sector. The study concludes by making significant implications to overcome the challenges raised by Covid-19 pandemic.

Details

Business Process Management Journal, vol. 30 no. 1
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 31 May 2023

Md Jahidur Rahman, Hongtao Zhu and Xinyi Jiang

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

Abstract

Purpose

This study aims to investigate whether auditors compromise their independence for economically important clients in family business settings.

Design/methodology/approach

The authors empirically examine the research question based on China for the years 2011 to 2020. The dependent variable is the auditors’ propensity to issue modified audit opinions, which is a proxy for auditor independence. The authors use relative client audit fees as a proxy for client importance. To address endogeneity issues in the selection of family firms, the authors use the two-stage least squares regression model and, subsequently, the propensity score matching and Hausman firm fixed effect modeling.

Findings

This study reveals that the propensity to issue modified audit opinions is positively correlated with client importance. Big-N auditors are more likely to issue modified audit opinions for their economically important family firm clients, whereas such evidence is not found for non-Big-N auditors. Results are consistent and robust to endogeneity test and sensitivity analysis.

Originality/value

This study enriches the literature on auditor independence and the effect of family firms’ ownership structure factors on audit reporting behavior for their economically important clients. Findings may prove useful for managers and practitioners interested in family business.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 29 December 2023

Ashu Lamba, Priti Aggarwal, Sachin Gupta and Mayank Joshipura

This paper aims to examine the impact of announcements related to 77 interventions by 46 listed Indian pharmaceutical firms during COVID-19 on the abnormal returns of the firms…

Abstract

Purpose

This paper aims to examine the impact of announcements related to 77 interventions by 46 listed Indian pharmaceutical firms during COVID-19 on the abnormal returns of the firms. The study also finds the variables which explain cumulative abnormal returns (CARs).

Design/methodology/approach

This study uses standard event methodology to compute the abnormal returns of firms announcing pharmaceutical interventions in 2020 and 2021. Besides this, the multilayer perceptron technique is applied to identify the variables that influence the CARs of the sample firms.

Findings

The results show the presence of abnormal returns of 0.64% one day before the announcement, indicating information leakage. The multilayer perceptron approach identifies five variables that explain the CARs of the sample companies, which are licensing_age, licensing_size, size, commercialization_age and approval_age.

Originality/value

The study contributes to the efficient market literature by revealing how firm-specific nonfinancial disclosures affect stock prices, especially in times of crisis like pandemics. Prior research focused on determining the effect of COVID-19 variables on abnormal returns. This is the first research to use artificial neural networks to determine which firm-specific variables and pharmaceutical interventions can influence CARs.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 4 April 2022

Riidhi Jain, Dipasha Sharma, Abhishek Behl and Aviral Kumar Tiwari

The purpose of this study is to examine the role of personality traits (PTs) of individual investors on their investment intention (II). Further, to study the mediating role of…

2080

Abstract

Purpose

The purpose of this study is to examine the role of personality traits (PTs) of individual investors on their investment intention (II). Further, to study the mediating role of overconfidence (OC) bias and financial literacy (FL) on the relationship between PTs and II.

Design/methodology/approach

The present study uses the quantitative approach for the data collection from the sample of 327 Indian investors investing in the stock market. The questionnaire was divided into segments to assess the investor’s PTs, OC, FL and II. The PT has been measured using the Big Five Personality Traits. Confirmatory factor analysis was used to test the reliability and validity of the constructs. The hypothesis was tested using structural equation modeling.

Findings

Findings of the study show that the PTs of an individual investor are associated with FL and II but insignificant with OC bias. Further, the FL and OC bias have a positive and significant influence on II. In addition, the mediation analysis showed that FL partly mediates the relationship between PTs and II.

Practical implications

The present study is helpful for financial companies, government, personal finance advisors and individual investors; they can keep in mind the behavior-related traits that can influence the investment decisions and design the portfolio accordingly. The policy-makers can implement programs on FL to enhance investment decisions in India.

Originality/value

This paper is unique that covers the mediating role of psychological bias, i.e. OC bias and FL, between the PTs and II of an Indian investor.

Details

International Journal of Emerging Markets, vol. 18 no. 12
Type: Research Article
ISSN: 1746-8809

Keywords

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