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Article
Publication date: 28 February 2023

Md Shamim Hossain and Mst Farjana Rahman

The main goal of this study is to employ unsupervised (lexicon-based) learning approaches to identify readers' emotional dimensions and thumbs-up empathy reactions to reviews of…

Abstract

Purpose

The main goal of this study is to employ unsupervised (lexicon-based) learning approaches to identify readers' emotional dimensions and thumbs-up empathy reactions to reviews of online travel agency apps based on appraisal and stimulus–organism–response (SOR) theories.

Design/methodology/approach

Using the Google Play Scraper, we gathered a total of 402,431 reviews from the Google Play Store for two travel agency apps, Tripadvisor and Booking.com. Following the filtering and cleaning of user reviews, we used lexicon-based unsupervised machine learning algorithms to investigate the associations between various emotional dimensions of reviews and review readers' thumbs-up reactions.

Findings

The study's findings reveal that the sentiment of different sorts of reviews has a substantial influence on review readers' emotional experiences, causing them to give the app a thumbs up review. Furthermore, readers' thumbs-up responses to the text reviews differed depending on the eight emotional aspects of the reviews.

Practical implications

The results of this research can be applied in the development of online travel agency apps. The findings suggest that app developers can enhance users' emotional experiences by considering the sentiment and emotional aspects of reviews in their design and implementation. Additionally, the results can be used by travel agencies to improve their online reputation and attract more customers by providing a positive user experience.

Social implications

The findings of this research have the potential to have a significant impact on society by providing insights into the emotional experiences of users when they engage with online travel agency apps. The study highlights the importance of considering the emotional aspect of user reviews, which can help app developers to create more user-friendly and empathetic products.

Originality/value

The current study is the first to evaluate the impact of users' thumbs-up empathetic reactions on user evaluations of online travel agency applications using unsupervised (lexicon-based) learning methodologies.

Details

Journal of Hospitality and Tourism Insights, vol. 7 no. 1
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 13 February 2024

Md Shamim Hossain, Md.Sobhan Ali, Md Zahidul Islam, Chui Ching Ling and Chorng Yuan Fung

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Abstract

Purpose

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

Design/methodology/approach

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

Findings

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

Research limitations/implications

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

Practical implications

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

Originality/value

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

Details

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

Keywords

Article
Publication date: 6 September 2023

Md Maruf Hossan Chowdhury, A.K.M. Shakil Mahmud, Shanta Banik, Fazlul K. Rabbanee, Mohammed Quaddus and Mohammed Alamgir

Drawing on the dynamic capability view (DCV), this research determines the suitable configurations of resilience strategies for sustainable tourism supply chain performance amidst…

Abstract

Purpose

Drawing on the dynamic capability view (DCV), this research determines the suitable configurations of resilience strategies for sustainable tourism supply chain performance amidst “extreme” disruptive events affecting the entire supply chain.

Design/methodology/approach

This research applies a multi-study and multi-method approach. Study 1 utilizes in-depth interviews to identify a list of tourism supply chain sustainability risks and resilience strategies. Study 2, using quality function deployment (QFD) technique, determines the most important resilience strategies corresponding to highly significant risks. Study 3, on the other hand, adopts a fuzzy set qualitative comparative analysis (fsQCA) to determine the best recipe of resilience strategies and risks to make the tourism supply chain performance sustainable.

Findings

The findings reveal that sustainable tourism performance during an extreme disruptive event (e.g. COVID-19 health crisis) depends on the combined effect of tourism resilience strategies and risks instead of their individual effect.

Practical implications

The research findings offer significant managerial implications. Managers may experiment with multiple causal conditions of risks and resilience strategies to engender the expected outcome.

Originality/value

This research extends current knowledge on tourism supply chain and offers insights for managers to mitigate the risks and ensures sustainable performance in the context of extreme disruptive events.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 36 no. 2
Type: Research Article
ISSN: 1355-5855

Keywords

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