Search results

This study aims to investigate the effect of income and asset diversification on earnings management using discretionary loan loss provisions (LLP) in banks, and the role of risk level in mediating this effect.

A sample of banks operating in Middle East and North Africa countries was used to test the mediation model of Baron and Kenny (1986) with different measures of diversification and risk.

The results show that bank income and asset diversification have unique and combined effects on earnings management. The results also support the idea that a risk-mediating effect contributes to explaining this relationship among banks. Specifically, bank diversification strategies positively affect LLP-based earnings management by increasing bank risk. This result is relevant for conventional banks. However, only a direct and positive effect of diversification strategies on LLP-based earnings management can be observed in Islamic banks, and the indirect effect is not supported.

This study extends previous research by examining the unique and combined effects of income and asset diversification strategies on earnings management in the banking sector. Specifically, it provides new evidence that diversification strategies increase LLP-based earnings management, both directly and indirectly, through bank risk.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Visual aesthetics are a vital aspect of environmental quality. The objective of this study is to demonstrate the implementation of visibility analysis and visual quality standards on a campus to enhance productivity and effectiveness.

This study has identified the most crucial and valuable metrics for evaluating the visual quality of open spaces through an analysis of theoretical foundations and relevant background information. To achieve research goal, a multi-method approach was employed, incorporating a survey, user satisfaction ratings and ISOVIST simulation techniques. Specifically, this study focused on assessing the quality of open spaces in three open areas located on the campus of the Iran University of Science and Technology.

Based on the study’s findings, the most significant factors that students considered when evaluating the visual quality of open spaces on the Iran University of Science and Technology campus were green areas, gathering spaces and architectural elements such as furniture, color and texture. Among the three open areas examined, “Open Space One” was identified as the most satisfactory location for students. According to the study, “sensory richness,” “complexity” and “mystery” were significant indicators of students' satisfaction in this area. This area also had the widest radius and field of view feasible, which gave it a feeling of openness and spaciousness.

This study explores the influence of students' experiences, behavioral patterns and visual analyses on their use of open spaces on university campuses, with a focus on the Iran University of Science and Technology. By assessing students' satisfaction levels with these spaces, this research provides valuable insights that can guide the initial analysis stage before the design process and facilitate design optimization during the development stages. The results highlight the importance of considering user experiences and visual analysis when planning and creating open spaces on university campuses.

Highlights

1. Conducting an initial analysis before developing a design plan can be very helpful in understanding how users think and behave.

2. The three criteria of visual quality that have the strongest correlation with students' satisfaction with “open space” are “mystery,” “sensory richness” and “complexity.”

3. Two factors, namely the “radius of vision” and the “area” index, significantly influence students' satisfaction with open spaces.

4. Outdoor designers should incorporate “green space” and “gathering spaces” into their designs since the presence of these is effective in attracting and satisfying students.

5. The number of people using an open space has little to do with how satisfied students are with it.

6. Half of the students use open areas between 11:00 and 14:00, so the provision of “canopy” and “shelter” in these spaces is essential.

Conducting an initial analysis before developing a design plan can be very helpful in understanding how users think and behave.

The three criteria of visual quality that have the strongest correlation with students' satisfaction with “open space” are “mystery,” “sensory richness” and “complexity.”

Two factors, namely the “radius of vision” and the “area” index, significantly influence students' satisfaction with open spaces.

Outdoor designers should incorporate “green space” and “gathering spaces” into their designs since the presence of these is effective in attracting and satisfying students.

The number of people using an open space has little to do with how satisfied students are with it.

Half of the students use open areas between 11:00 and 14:00, so the provision of “canopy” and “shelter” in these spaces is essential.

This study aims to examine the effectiveness of the Central Board of Secondary Education (CBSE)-based English textbooks and question papers in developing second-language higher-order thinking skills (HOTS).

Descriptive analysis establishes a causal relationship between learning objectives and second language (L2) writing proficiency. Content analysis is used to compare and analyze tabulated data for textbooks and question papers for the English language by the National Council of Educational Research and Training (NCERT) and CBSE. This method categorizes the materials and their assessments under HOTS and lower-order thinking skills to ascertain the relationship between learning objectives and L2 writing proficiency.

The study highlights teaching material and assessment shortcomings and their alignment with learning outcomes to enhance students' writing skills. It underscores the need for HOTS-focused materials, discussing their impact on writing skills. The study also explores how textbook–question paper mismatch hampers Bloom's taxonomy-based cognitive skills.

This research illuminates the efficacy of teaching and learning English as a second language (ESL) writing skills to improve the quality of education, which has real-world implications. The study highlights flaws in the educational system in India and suggests curricular and pedagogical changes.

The research examines NCERT and CBSE ESL textbooks and question papers to align teaching and assessment methods. The results aim to improve education through ESL writers' HOTS.

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.

This research paper aims to develop and validate an enhanced business process improvement methodology (EBPIM) by integrating the DMAIC (define, measure, analyze, improve and control) and the comprehensive business process management (CBPM) methodologies.

A systematic literature review and analysis were conducted to prove the novelty of the research approach and identify the similarities, differences, strengths and weaknesses of the DMAIC and the CBPM methodologies. The EBPIM was proposed based on the analysis results. Then, a focus group approach was used to evaluate and validate the methodology.

The EBPIM consists of nine activities: preparation, selection, description, quantification, modeling, enactment, improvement opportunities selection, analysis and improvement and monitoring. The proposed methodology adopted the systematic and structured process of the DMAIC methodology by having one tollgate between every two activities to check the progress and authorize the team to go to the next activity. At the same time, it has the ability of the CBPM methodology to enhance the interaction between human activities and business process management systems (BPMS).

The EBPIM was evaluated and validated by a focus group of academic professors. However, the main limitation of the proposed methodology is that it is still theoretical and needs to be empirically tested. Therefore, future work will focus on testing the EBPIM in different industries and organization sizes.

From the theoretical perspective, the proposed methodology adds value to the knowledge in the scope of business processes improvement methodologies (BPIMs) by integrating the DMAIC and the CBPM methodologies. It takes advantage of and combines the strengths of the DMAIC and CBPM methodologies. From the practical perspective, the proposed methodology presents a valuable tool that can facilitate the organization’s mission to improve the areas that need improvement using a systematic improvement methodology that will effectively enhance organizational performance (OP).

The BPIMs literature analysis proved that most of the reviewed methodologies could not support all phases of the business process improvement (BPI) activities. It was concluded that integrating the DMAIC and the CBPM methodologies is a novel approach. The proposed methodology will enhance the efficiency of both methodologies, fill the gaps that may exist in both of them and lead to better results in terms of BPI.