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1 – 10 of 64Shamima Haque, Debadrita Panda and Arpita Ghosh
This paper aims to capture the challenges faced by large industrial firms in implementing employee green behaviour. It uses the gamification-based Octalysis framework for…
Abstract
Purpose
This paper aims to capture the challenges faced by large industrial firms in implementing employee green behaviour. It uses the gamification-based Octalysis framework for identifying motivational drives and entwins it to self-efficacy theory seeking to motivate and engage the employees through game techniques.
Design/methodology/approach
This paper uses qualitative approach where semi-structured interviews were conducted through snowball sampling technique with managers in senior positions in power sector holding significant decision-making authority. The interviews were transcribed and were analysed thematically.
Findings
This study offers compelling evidence that industrial firms are grappling to inculcate pro-environmental behaviour largely losing on incentivising motivation. Gamification can provide an enjoyable framework balancing intrinsic and extrinsic motivational drives.
Practical implications
This study offers a framework applicable to organisations across sectors, addressing challenges in implementing green behaviour by leveraging four phases of game mechanics. It tackles issues related to motivation and demand for incentives by striking a balance between intrinsic and extrinsic motivations.
Originality/value
This research stands out by incorporating game mechanics, specifically designed through Octalysis, to boost self-efficacy and encourage green behaviour among employees. Furthermore, it is in harmony with Sustainable Development Goals and circular principles.
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Wenting Feng, Yuanping Xu and Lijia Wang
Building on the theory of brand psychological ownership, this paper aims to explore the mediating role of brand psychological ownership in the relationship between brand…
Abstract
Purpose
Building on the theory of brand psychological ownership, this paper aims to explore the mediating role of brand psychological ownership in the relationship between brand personality (innocence/coolness) and consumers’ preferences, as well as identify the boundary conditions of this relationship.
Design/methodology/approach
To test the hypotheses, a series of four experiments were conducted in Wuhan, a city in southern China, using questionnaires administered at two universities and two supermarkets. Hypotheses were tested using PLS-SEM in SmartPLS 4.
Findings
The results indicate that brand personality, specifically the dimensions of innocence and coolness, has a significant impact on consumers’ brand preferences. Brands with a cool personality are preferred over those with an innocent personality. Moreover, the relationship between brand personality and consumers’ brand preferences is moderated by power motivation and identity centrality.
Originality/value
This study contributes to the literature by differentiating between brand personality of innocence and coolness as two separate constructs and proposing brand psychological ownership as a mechanism through which brand personality affects brand preferences. The study’s samples were drawn from universities and supermarkets in southern China, providing evidence for the significant moderating effects of power motivation and identity centrality on consumers’ brand preferences.
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Sarit Biswas, Sharad Nath Bhattacharya, Justin Y. Jin, Mousumi Bhattacharya and Pradip H. Sadarangani
This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss…
Abstract
Purpose
This paper empirically investigates whether trade openness (TO) in Brazil, Russia, India, China and South Africa (BRICS) countries affects how banks might employ loan loss provisions (LLPs) to smooth out their earnings and how adopting the International Financial Reporting Standards (IFRS) can mitigate it.
Design/methodology/approach
The analysis includes 78 commercial banks from five BRICS nations and spans 2014 through 2020. To test these hypotheses, the authors utilized a fixed-effect and two-step system panel generalized methods of moments (GMM) estimator.
Findings
TO positively affects income smoothing (earnings management) across BRICS commercial banks. The effect is clearer in banks that make financial reports under the IFRS. Path analysis reveals that the effect of TO is driven by nonperforming loans (NPLs). Additionally, the IFRS restricts earnings management in the BRICS banking sector when a better institutional environment is present. The authors found that accounting rules (IFRS) and enforcement (better institutional settings) interact to enhance earnings’ quality.
Practical implications
The relationship between TO and bank earnings management practices is important for understanding the complex interplay between trade and finance and ensuring financial stability, investor confidence and regulatory compliance. This study recommends better regulations and governance mechanisms for financial reports in emerging nations like BRICS. Additionally, macro-prudential regulators and banking supervisors should work closely to ensure transparent TO decisions with improved discipline, institutional quality and regulatory support to enhance bank stability.
Originality/value
The study finds evidence of bank income smoothing in the BRICS and introduces TO as a determinant. It also identifies the evolving role of IFRS in the presence of higher institutional quality and TO, thereby expanding the financial reporting literature.
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This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market.
Abstract
Purpose
This research mainly intends to ascertain the stimulus of investor investment tendencies on the amount of capital investment in the share market.
Design/methodology/approach
Utilizing a sample of 477 individual investors who actively trade on the Bangladesh capital market, this empirical study was conducted. The objective of this examination is to ascertain the investment trading behavior of retail investors in the Bangladesh capital market using multiple regression, hypothesis testing and correlation analysis.
Findings
The coefficients of market categories, preferred share price ranges and investment source reveal negative predictor correlations; all predictors are statistically significant, with the exception of investment source. Positive predictive correlations exist between investor category, financial literacy degree, investment duration, emotional tolerance level, risk consideration, investment monitoring activities, internal sentiment and correct investment selection. Except for risk consideration and investment monitoring activities, all components have statistically significant predictions. The quantity of capital invested in the stock market is heavily influenced by the investment duration, preferred share price ranges, investor type, emotional toleration level and decision-making accuracy level.
Research limitations/implications
This investigation was conducted exclusively with Bangladeshi individual stockholders. Therefore, the existing study can be extended to institutional investors and conceivably to other divisions. It is possible to conduct this similar study internationally. And the query can enlarge with more sample size and use a more sophisticated econometric model. Despite that the outcomes of this study help the regulatory authorities to arrange more informative seminars and consciousness programs.
Practical implications
The conclusions have practical implications since they empower investors to modify their portfolios based on elements including share price ranges, investment horizons and emotional stability. To improve chances of success and reach financial objectives, they stress the significance of bettering financial understanding, active monitoring and risk analysis. Results can also be enhanced by distributing ownership over a number of market sectors and price points. The results highlight the value of patience and giving potential returns enough time.
Originality/value
This study on the trading behavior of investors in Bangladesh is unique and based on field study, and the findings of this study will deliver information to the stakeholders of the capital market regarding the investors’ trading behavior belonging to different categories, financial literacy level, investment duration, emotional tolerance level and internal feeling.
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Lauri Lepistö and Sinikka Lepistö
This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).
Abstract
Purpose
This study aims to explain how negative workplace interactions are formed by the application of a performance management system (PMS).
Design/methodology/approach
The study draws from unique in-depth interviews with service workers who resigned from an accounting shared service centre (SSC), discussing the reasons behind the resignations. Following an abductive approach, organisational justice theory is used to analyse the service workers' perceptions of negative interactions and to link the negative interactions to the use of the PMS.
Findings
The findings suggest that negative workplace interactions are characterised by cost consciousness, inequality and competitiveness. These interactions are attributed to the use of a PMS in the centre and are related to perceptions of distributive, procedural and interactional injustice.
Practical implications
Managers and leaders of shared service–type organisations should not rely on PMSs as an all-encompassing solution; instead, they should acknowledge the fairness of the use of PMSs. Moreover, HR professionals should choose and train employees to apply PMSs fairly. Fairness is important in work allocation, resourcing, monitoring, giving feedback, recognising good performance, promotion and interaction between peers.
Originality/value
This study contributes to the literature by taking an overall perspective on PMSs to analyse and explain the unintended negative consequences of a PMS in a highly scripted and monitored work environment that is usually considered appropriate for such a system's use. Through the analysis, the study highlights pitfalls in the use of a PMS and the importance of interactional injustice not only between but also within organisational levels.
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Using cross-country data on the 1,000 largest global banks for 2019, the paper aims to examine the response of bank risk and returns to the pandemic.
Abstract
Purpose
Using cross-country data on the 1,000 largest global banks for 2019, the paper aims to examine the response of bank risk and returns to the pandemic.
Design/methodology/approach
The author employs weighted least squares (WLS) techniques for the purposes of analysis.
Findings
The findings suggest that banks with Islamic windows increased their riskiness in response to the pandemic, although there was not much impact on profitability. Additionally, the author categorizes banks based on certain major characteristics and find that these findings are manifest primarily for well-capitalized and less liquid banks.
Originality/value
Research as to the impact of the pandemic on banks' balance sheets has been an unaddressed area of research. By focusing on a large sample of banks across countries with both Islamic and conventional banking presence, the analysis sheds light on the balance sheet response of banks to the pandemic, an aspect that has not been addressed earlier.
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Deepak Verma, Varun Dawar and Pankaj Chaudhary
The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India…
Abstract
Purpose
The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.
Design/methodology/approach
The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators.
Findings
The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ.
Research limitations/implications
The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001.
Practical implications
The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates.
Originality/value
To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.
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Rana I. Mahmood, Harraa S. Mohammed-Salih, Ata’a Ghazi, Hikmat J. Abdulbaqi and Jameel R. Al-Obaidi
In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their…
Abstract
Purpose
In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their intriguing characteristics. Its synthesis employing green chemistry principles has become a key source for next-generation antibiotics attributed to its features such as environmental friendliness, ease of use and affordability. Because they are more environmentally benign, plants have been employed to create metallic NPs. These plant extracts serve as capping, stabilising or hydrolytic agents and enable a regulated synthesis as well.
Design/methodology/approach
Organic chemical solvents are harmful and entail intense conditions during nanoparticle synthesis. The copper oxide NPs (CuO-NPs) synthesised by employing the green chemistry principle showed potential antitumor properties. Green synthesised CuO-NPs are regarded to be a strong contender for applications in the pharmacological, biomedical and environmental fields.
Findings
The aim of this study is to evaluate the anticancer potential of CuO-NPs plant extracts to isolate and characterise the active anticancer principles as well as to yield more effective, affordable, and safer cancer therapies.
Originality/value
This review article highlights the copper oxide nanoparticle's biomedical applications such as anticancer, antimicrobial, dental and drug delivery properties, future research perspectives and direction are also discussed.
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Ana Isabel Lopes, Edward C. Malthouse, Nathalie Dens and Patrick De Pelsmacker
Engaging in webcare, i.e. responding to online reviews, can positively affect consumer attitudes, intentions and behavior. Research is often scarce or inconsistent regarding the…
Abstract
Purpose
Engaging in webcare, i.e. responding to online reviews, can positively affect consumer attitudes, intentions and behavior. Research is often scarce or inconsistent regarding the effects of specific webcare strategies on business performance. Therefore, this study tests whether and how several webcare strategies affect hotel bookings.
Design/methodology/approach
We apply machine learning classifiers to secondary data (webcare messages) to classify webcare variables to be included in a regression analysis looking at the effect of these strategies on hotel bookings while controlling for possible confounds such as seasonality and hotel-specific effects.
Findings
The strategies that have a positive effect on bookings are directing reviewers to a private channel, being defensive, offering compensation and having managers sign the response. Webcare strategies to be avoided are apologies, merely asking for more information, inviting customers for another visit and adding informal non-verbal cues. Strategies that do not appear to affect future bookings are expressing gratitude, personalizing and having staff members (rather than managers) sign webcare.
Practical implications
These findings help managers optimize their webcare strategy for better business results and develop automated webcare.
Originality/value
We look into several commonly used and studied webcare strategies that affect actual business outcomes, being that most previous research studies are experimental or look into a very limited set of strategies.
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Owais Khan and Andreas Hinterhuber
The role of procurement managers is crucial for diffusing sustainability throughout the supply chain. Whether or not they are willing to pay for sustainability is an important and…
Abstract
Purpose
The role of procurement managers is crucial for diffusing sustainability throughout the supply chain. Whether or not they are willing to pay for sustainability is an important and not yet fully understood question. The authors examine antecedents and consequences of their willingness to pay (WTP) for sustainability.
Design/methodology/approach
The authors develop a multi-level framework to examine the WTP for sustainability in a B2B context. The authors test this multi-level framework with 372 procurement managers from multiple sectors and countries using partial least squares structural equation modeling.
Findings
The authors find that individual values of procurement managers and institutional pressures directly, while ethical organizational culture indirectly influence WTP for sustainability. Functional and cognitive competencies of procurement managers improve the sustainability of procurement, but not WTP for sustainability. Importantly, WTP for sustainability directly influences the performance of the procurement function which in turn is positively associated with increased organizational performance.
Originality/value
The study, examining the interplay between individual, organizational and contextual factors, provides empirical evidence on the pivotal role of procurement managers in diffusing sustainability throughout the supply chain. The findings of the study, on the one hand, contribute to the literature on operations management and sustainability, and on the other hand, guide policy and managerial actions.
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