Search results

1 – 10 of 16
Article
Publication date: 12 February 2019

Clement Oppong and Mehmet Aga

The purpose of this paper is to examine the impact of International Financial Reporting Standards (IFRS) adoption on economic growth.

Abstract

Purpose

The purpose of this paper is to examine the impact of International Financial Reporting Standards (IFRS) adoption on economic growth.

Design/methodology/approach

Using data from 2005–2014, the study examined whether the mandatory adoption of IFRS increases economic growth synchronicity in the European Union (EU) context. The study utilizes a sample of 28 countries containing 10-year observations in the EU market where IFRS have been adopted since 2005. The empirical model, relating to economic growth synchronicity with the adoption of IFRS, and other country-specific control variables were analyzed using the dynamic panel data technique.

Findings

Different specifications of the model results showed that IFRS adoption improves the economic growth and that IFRS adoption matters for developing economies than developed ones. It is, therefore, recommended that authorities in Europe should try to enforce the adoption and implementation of IFRS, especially among the developing economies.

Originality/value

The paper’s investigation of the impact of IFRS on economic growth expands the extant literature. Studies that dealt with IFRS impacts mostly fixate on the accounting benefits of IFRS adoption to institutional investors and fail to capture the commensurate impact of IFRS adoption on macroeconomic indicators. This little attention is because prior researchers suggest IFRS adoption is important in shaping financial reporting characteristics which provide useful information to the prime users of financial reports. Also, separating the study’s countries into developed and developing countries would help delineate the impact of IFRS adoption on economic growth based on the stage of development.

Details

International Journal of Emerging Markets, vol. 14 no. 5
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 16 May 2016

Osman M Karatepe and Mehmet Aga

Drawing from Bagozzi’s (1992) reformulation of attitude theory, the purpose of this paper is to propose and test a conceptual model that links organization mission fulfillment…

3679

Abstract

Purpose

Drawing from Bagozzi’s (1992) reformulation of attitude theory, the purpose of this paper is to propose and test a conceptual model that links organization mission fulfillment (OMF) and perceived organizational support (POS) to job performance (JP) via work engagement (WE).

Design/methodology/approach

Data gathered from frontline bank employees with a time lag of two weeks and their supervisors in Northern Cyprus were utilized to test the aforementioned relationships.

Findings

The results from structural equation modeling suggest that OMF and POS foster WE. WE in turn stimulates employees’ JP. In short, WE fully mediates the effects of OMF and POS on JP.

Research limitations/implications

Incorporating creative performance into the conceptual model would shed further light on WE as a mediator of the effects of OMF and POS on various performance outcomes. Gathering data from frontline bank employees in similar islands would allow conducting a cross-national study.

Practical implications

Management of banks can organize workshops where frontline employees can contribute to the preparation of the mission statement. Employees making such contribution will display elevated levels of WE, because they contribute to something which is significant and meaningful. Management should also use selective staffing procedures to hire individuals who are customer oriented and therefore feel energetic and dedicated and are engrossed in their work.

Originality/value

This study contributes to the current knowledge base by linking OMF and POS to JP via WE in frontline service jobs in the retail banking industry.

Details

International Journal of Bank Marketing, vol. 34 no. 3
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 4 April 2022

Victor Oluwafemi Olorunsola, Mehmet Bahri Saydam, Oluwatobi A. Ogunmokun and Ali Ozturen

This paper proposes a research model in which work engagement (WE) mediates the effects of corporate social responsibility (CSR) and internal marketing (IM) simultaneously on…

Abstract

Purpose

This paper proposes a research model in which work engagement (WE) mediates the effects of corporate social responsibility (CSR) and internal marketing (IM) simultaneously on customer-oriented boundary-spanning behavior (COBSB).

Design/methodology/approach

The study deploys structural equation modeling (SEM) to examine data acquired from 355 frontline bank employees (FBE) of private banks.

Findings

The findings of this study demonstrate that both FBE's perceptions of CSR and IM are positively related to their WE, proposing that adding CSR practices to existing IM programs is likely to boost anticipated employee work attitudes such as WE, which consecutively increase positive employee job outcomes such as COBSB. This research contributes to the body of knowledge by conceptually and empirically gauging CSR and IM practices simultaneously in the banking sector.

Originality/value

This study contributes to the existing body of knowledge by investigating the relationship between CSR and IM to COBSB via WE in frontline service roles in the retail banking sector.

Details

International Journal of Bank Marketing, vol. 40 no. 4
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 24 October 2022

Fatma Bahadır, Mehmet Yeşiltaş, Harun Sesen and Banji Rildwan Olaleye

Using social exchange and reciprocation theory as a foundation, this paper aims to investigate the structural relationship between perceived organizational support (POS) and…

Abstract

Purpose

Using social exchange and reciprocation theory as a foundation, this paper aims to investigate the structural relationship between perceived organizational support (POS) and employee satisfaction (ES), focusing on the mediating role of relational psychological contract (RPC) and reciprocity ideology (RI).

Design/methodology/approach

An adopted literature-based survey was used to collect the data from a sample of 216 bank employees in the Turkish Republic of Northern Cyprus (TRNC), where the heuristic model for the relationship was subjected to a string of tests, using the partial least squares structural equation modeling (PLS-SEM) technique.

Findings

Discovery revealed that POS has a direct but insignificant effect on ES, whereas POS predicts RPC with ES as well as RI. The two mediators, RPC and RI, showed a positive and significant effect on the relationship between POS and ES. However, it was concluded that for employees to be satisfied, a higher level of support must always originate from the organization, through honoring all agreed terms stated in the conditions of employing them, as this will be a great motivator in ensuring productivity and efficient sustainability.

Originality/value

The study creates a theoretical basis related to the service industry, envisaging the importance of POS as a panacea for ES. Furthermore, the model contributes to literature lacking on mediating factors needed to boost employee morale in achieving mutual benefit for both the employee and the employer.

Article
Publication date: 24 August 2020

Lana Kudumovic

The purpose of this paper is to discuss the challenges and justification of the reconstruction of built heritage in Bosnia. This paper also debates the effect of setting up a…

Abstract

Purpose

The purpose of this paper is to discuss the challenges and justification of the reconstruction of built heritage in Bosnia. This paper also debates the effect of setting up a close relationship between reconstruction and reconciliation, suggesting that the reconstruction of the built environment in the period of post-war recovery provided a foundation for reconciliation.

Design/methodology/approach

Throughout history, in the face of various disasters, world encountered the challenge of reconstruction. In the past decade of the 20th century, just such a challenge was the war in Bosnia. After the war, reconstruction and reconciliation took place, with a focus on reestablishing a normal way of life, the return of displaced people, and the reconnection of broken bonds, as well as the rehabilitation of heritage assets.

Findings

This paper elaborates on how reconstructions were guided by the aims of reconciliation and its justifications. Regarding the technical aspects of these reconstruction projects, an overview comprising several case studies is presented to help elucidate two levels of physical intervention. The first of these levels concerns the reconstruction of single structures and the second concerns the reconstruction of historic centers. War memorials are considered to be a third level of intervention.

Originality/value

The selected cases presented here confirm the existence of the relationship between post-war reconstruction and reconciliation. This paper also assesses the efficiency of the reconstruction of Bosnia’s built heritage in terms of authenticity and overall post-war recovery.

Details

Open House International, vol. 45 no. 3
Type: Research Article
ISSN: 0168-2601

Keywords

Content available
Article
Publication date: 13 September 2013

Dr Brian E. Roberts

235

Abstract

Details

International Journal of Educational Management, vol. 27 no. 7
Type: Research Article
ISSN: 0951-354X

Article
Publication date: 1 September 2000

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management…

27437

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Facilities, vol. 18 no. 9
Type: Research Article
ISSN: 0263-2772

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

18714

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

Article
Publication date: 1 March 2000

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17;…

23736

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Details

Property Management, vol. 18 no. 3
Type: Research Article
ISSN: 0263-7472

Article
Publication date: 1 September 2001

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…

14791

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Facilities, vol. 19 no. 9
Type: Research Article
ISSN: 0263-2772

Access

Year

All dates (16)

Content type

1 – 10 of 16