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Article
Publication date: 18 April 2024

Tiago Savi Mondo, Sandro Medeiros, Erose Sthapit, Lara Brunelle Almeida Freitas Almeida Freitas and Peter Björk

This study aims to focus on assessing the psychometric properties necessary to validate the internal structure of the TOURQUAL scale.

Abstract

Purpose

This study aims to focus on assessing the psychometric properties necessary to validate the internal structure of the TOURQUAL scale.

Design/methodology/approach

A quantitative research study was conducted in collaboration with the Brazilian Network of Tourism Observatories, comprising 927 respondents surveyed between October 2021 and May 2022. The data analysis involved the application of descriptive statistics and exploratory factor analysis, in alignment with the principles outlined in the Standards for Educational and Psychological Testing 2014 to validate the scale.

Findings

The findings of this study validate the TOURQUAL scale as a robust tool for assessing the perceived quality of tourist services, with results demonstrating one-dimensionality and replicability.

Originality/value

To the best of the authors’ knowledge, this study is the first to assess the psychometric properties for validating the internal structure of the TOURQUAL scale.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 15 May 2023

Nurlan Orazalin, Cemil Kuzey, Ali Uyar and Abdullah S. Karaman

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a…

Abstract

Purpose

This study tests whether corporate social responsibility (CSR) performance is a predictor of the financial sector's financial stability (FS), with the moderation of a sustainability committee.

Design/methodology/approach

The sample covers financial sector firms included in the Thomson Reuters Eikon database. The analyses are based on 8,840 firm-year observations for the years between 2002 and 2019 and the country-firm-year fixed-effects (FE) regression analysis is executed.

Findings

The results reveal that CSR initiatives contribute to the financial sector's FS as a whole and the sector's three individual sub-sectors. This proven significant association holds for all sub-sectors, namely insurance, banking, and investment banking. Moreover, the moderation analysis reveals the prominent role of a sustainability committee in bridging CSR performance (CSRP) with FS.

Research limitations/implications

The findings highlight that meeting societies' expectations pays back in the form of greater FS in the financial sector.

Practical implications

The findings suggest that CSR engagement helps the financial sector firms manage their risks and alleviates exposure to insolvency. This is because CSR performance promotes firms' accountability and transparency toward stakeholders. The results help motivate managers to pursue CSR goals more seriously to ensure FS. The moderation analysis implies that sustainability committees develop policies and practices to integrate the non-financial and financial goals of the firm.

Originality/value

Although prior studies have examined the link between CSR and financial performance (FP) in the financial sector, those studies have largely ignored FS in terms of risk-adjusted performance. Besides, prior studies have exclusively focused on the banking sector, but the authors concentrate on the banking, insurance, and investment banking sectors.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 31 May 2023

Zeena Mardawi, Aladdin Dwekat, Rasmi Meqbel and Pedro Carmona Ibáñez

Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility…

Abstract

Purpose

Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility assurance (CSRA) through the use of pioneering techniques, this study aims to analyse the influence of such attributes together with the existence of a corporate social responsibility (CSR) committee on the adoption of CSRA using fuzzy set qualitative comparative analysis (Fs-QCA).

Design/methodology/approach

Fs-QCA was performed on a sample of nonfinancial European companies listed on the STOXX Europe 600 index over the period 2016–2018.

Findings

The study findings indicate that the decision to obtain a CSRA report depends on a complex combination of the influence of the CSR committee and certain board attributes, such as size, experience, independence, meeting frequency, gender and CEO separation. These attributes play essential contributing roles and, if suitably combined, stimulate the adoption of CSRA.

Practical implications

The study findings are important for policymakers, professionals, organisations and regulators in forming and modifying the rules and guidelines related to CSR committees and board composition.

Originality/value

To the best of the authors’ knowledge, this study represents the first examination of the impact of board attributes and CSR committees on the adoption of CSRA using Fs-QCA method. It also offers a novel methodological contribution to the board-CSRA literature by combining traditional statistical (logistic regression) and Fs-QCA methods. This study emphasises the benefits of Fs-QCA as an alternative to logistic regression analysis. Through the use of these methods, the research illustrates that Fs-QCA offers more detailed and informative results when compared to those obtained through logistic regression analysis. This finding highlights the potential of Fs-QCA to enhance our understanding of complex phenomena in academic research.

Details

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

Keywords

Article
Publication date: 16 December 2022

Xiuyu Wu, Qinzhen Qian and Meng Zhang

Leaders' behavior has a critical impact on workers' safety behavior. However, previous studies have shown contradictive views on the effect of different leadership styles on…

Abstract

Purpose

Leaders' behavior has a critical impact on workers' safety behavior. However, previous studies have shown contradictive views on the effect of different leadership styles on safety behavior. One reason may be that the effectiveness of leaders' behavior varies according to diverse contexts. This study examines the effect of transformational and transactional leadership (TsL) on the safety behavior of on-site workers under different levels of social capital in construction projects.

Design/methodology/approach

Safety behavior is divided into three types: safety compliance (SC), organizational-oriented safety participation and individual-oriented safety participation (ISP). Questionnaire survey data were collected from 302 construction workers in the Chinese construction industry.

Findings

The results indicate that the positive effect of transformational leadership (TfL) of frontline supervisors on the two types of construction workers' safety participation is enhanced when social capital is high, although TfL has no significant effect on SC behavior. In contrast, TsL can promote construction workers' SC behavior and organizational-oriented safety participation and social capital positively moderating these relationships. TsL has no significant effect on ISP, but its interaction with safety behavior is positively related to ISP.

Research limitations/implications

This study explains the inconsistent findings of previous research related to the role of leadership in safety behavior by introducing the social capitaltheory and distinguishing safety participation into two typesThis study is confined to one specific country, future research may benefit from investigating whether the conclusions of this study will be different in other nations with diverse cultures.

Practical implications

The findings of the study provide frontline supervisors with new insights into improving workers' safety and the efficiency of leadership in safety management.

Originality/value

This study explains the inconsistent findings of previous research related to the role of leadership in safety behavior by introducing the social capital theory and distinguishing safety participation into two types.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 5
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 August 2023

Pragya Gupta and Renuka Mahajan

The study aims to ratify skills necessary to bridge the gap between the existing models and emerging needs of a technology-enabled workspace; especially in the Indian context.

Abstract

Purpose

The study aims to ratify skills necessary to bridge the gap between the existing models and emerging needs of a technology-enabled workspace; especially in the Indian context.

Design/methodology/approach

This paper extends the ongoing debate on a relevant employability framework suitable both for higher education institutes and corporates. To remain resilient to future catastrophes similar to the ongoing pandemic, the relevancy of established employability skills to suit the changing scenario needs to be established.

Findings

The partial least squares (PLS) technique has been used to present a framework confirming the importance of digital competencies, business fundamentals and behavioral skills. In-depth discussions with specialists ratified the proposed framework and recommended potential changes in curriculum and pedagogy.

Research limitations/implications

This study validates an explicit and comprehensive employability skill framework and useful recommendations in teaching strategies, which may provide a broad skill base for graduates to prepare for the volatile business environment in the long run.

Practical implications

The study has been able to put forth significant employability skills as deemed significant by the three stakeholders. This will provide guidance to higher educational institutions (HEIs) to come up with a broad skill-base for the fresh graduates and prepare them for the volatile business environment and encourage life-long learning to remain productive in the long run.

Originality/value

The study is unique as it incorporates the perceived importance of the competencies assumed by each stakeholder, namely, employers, faculty and management graduates, which was unfortunately lacking in earlier researches.

Details

Higher Education, Skills and Work-Based Learning, vol. 14 no. 1
Type: Research Article
ISSN: 2042-3896

Keywords

Article
Publication date: 9 May 2024

Christian Di Prima, Wan Mohd Hirwani Wan Hussain and Alberto Ferraris

Despite talent management’s (TM) importance for improving organizations' competitiveness and resilience, the pandemic highlighted the weakness of organizational-level TM…

Abstract

Purpose

Despite talent management’s (TM) importance for improving organizations' competitiveness and resilience, the pandemic highlighted the weakness of organizational-level TM strategies. Therefore, the objective of this study is to investigate the moderating impact of HR analytics on the relationship between TM and its individual outcomes (talent motivation and quality of hires) and subsequently, their impact on organizational outcomes (talent retention).

Design/methodology/approach

The structural equation modeling (SEM) technique was used to analyze 219 online questionnaires administered to HR managers from European companies.

Findings

A positive relationship exists between TM activities and talent motivation as well as the quality of hires. Furthermore, HR analytics positively moderates these relationships. Finally, talent motivation and the quality of hires are positively related to talent retention.

Research limitations/implications

This study offers several contributions to theory, as it analyzes TM from an individual perspective and provides further empirical confirmation of the potential benefits of HR analytics and additional grounding to the contingency theory.

Practical implications

Our results will allow practitioners to better orient their HR investments, with positive effects for their organizations and their employees.

Social implications

This study demonstrates that HR analytics can help organizations adopt a human-centric approach to TM, thus increasing the chances for talents to fully express their potential.

Originality/value

This study takes a step forward toward considering TM outcomes from an individual perspective, responding to new generations' need to pay more attention to their individualities. HR analytics can be a suitable tool to do so, as it can provide insights and suggestions based on the actual organizational context, making TM a more data-driven process.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 3 November 2023

Tamanna Dalwai, Syeeda Shafiya Mohammadi and Elma Satrovic

This study aims to investigate the roles of intellectual capital efficiency and institutional ownership on cash holdings and their speed of adjustment.

Abstract

Purpose

This study aims to investigate the roles of intellectual capital efficiency and institutional ownership on cash holdings and their speed of adjustment.

Design/methodology/approach

Using a sample of 432 firm-year observations of tourism-listed companies, three measures of cash holdings are used as dependent variables and intellectual capital efficiency and institutional ownership as independent variables. The financial data is collected from the S&P Capital IQ database for the period 2015–2020. Two system-generalized methods of moment estimation are used for the robustness checks of the results.

Findings

The study provides evidence that an increase in intellectual capital efficiency in tourism firms results in lower cash holdings. The research findings also report that characteristics such as firm size, age and market-to-book value ratio are associated with cash holdings. Furthermore, institutional ownership in these firms did not affect the cash holdings. The results also confirm the existence of a target cash holding level to which the tourism firms attempt to converge. These results are robust to the alternative proxy of cash holding and endogeneity tests.

Research limitations/implications

The study uses intellectual capital efficiency measured by the model proposed by Pulic. Alternative measures of intellectual capital can be included in future studies. Future research can also investigate the impact on cash holdings before and during the pandemic for tourism companies. The study is limited to the impact of institutional ownership; thus, research can be extended to consider other types of ownership.

Practical implications

The findings of this study indicate that tourism companies should take into account the impact of intellectual capital efficiency on their cash holding decisions. The industry uses a specific financial management strategy in light of better efficiency and possibly values the opportunity cost of holding more cash. Additionally, regulators should re-examine the role of institutional ownership in tourism firms, as it was found to have no impact on cash holdings. The regulators may need to consider other factors, such as firm size and age, when developing policies and regulations to ensure that tourism firms have adequate cash holdings.

Originality/value

This study adds to the body of knowledge on the factors that influence cash management and ideal cash levels for the tourism industry. The examination of the effect of intellectual capital on cash holdings is a novel contribution, filling a gap in the existing literature. The findings on the speed of adjustment towards optimal cash holdings also provide support for the trade-off theory.

Details

Review of Accounting and Finance, vol. 23 no. 1
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 2 January 2024

Matti Juhani Haverila and Kai Christian Haverila

Big data marketing analytics (BDMA) has been discovered to be a key contributing factor to developing necessary marketing capabilities. This research aims to investigate the…

Abstract

Purpose

Big data marketing analytics (BDMA) has been discovered to be a key contributing factor to developing necessary marketing capabilities. This research aims to investigate the impact of the technology and information quality of BDMA on the critical marketing capabilities by differentiating between firms with low and high perceived market performance.

Design/methodology/approach

The responses were collected from marketing professionals familiar with BDMA in North America (N = 236). The analysis was done with partial least squares-structural equation modelling (PLS-SEM).

Findings

The results indicated positive and significant relationships between the information and technology quality as exogenous constructs and the endogenous constructs of the marketing capabilities of marketing planning, implementation and customer relationship management (CRM) with mainly moderate effect sizes. Differences in the path coefficients in the structural model were detected between firms with low and high perceived market performance.

Originality/value

This research indicates the critical role of technology and information quality in developing marketing capabilities. The study discovered heterogeneity in the sample population when using the low and high perceived market performance as the source of potential heterogeneity, the presence of which would likely cause a threat to the validity of the results in case heterogeneity is not considered. Thus, this research builds on previous research by considering this issue.

Article
Publication date: 14 March 2023

María-del-Carmen Alarcón-del-Amo, Carlota Lorenzo-Romero and Miguel-Ángel Gómez-Borja

This study aims to understand the motivations behind using Airbnb as a collaborative housing platform brand, their impact on satisfaction and engagement, and how the latter…

Abstract

Purpose

This study aims to understand the motivations behind using Airbnb as a collaborative housing platform brand, their impact on satisfaction and engagement, and how the latter affects brand electronic Word of Mouth (eWOM) and brand loyalty. It also analyzes the potential moderating effect of the use intensity of collaborative housing platforms for the proposed causal relationships.

Design/methodology/approach

An online survey was addressed to active users of Airbnb with a final sample of 405 users. Data were analyzed using a covariance-based structural equation modeling (SEM) to test the causal model and a multigroup SEM to test the moderator effect of the intensity of use.

Findings

The results show that convenience affects brand satisfaction and hedonic motivation influences brand engagement, and both affect return intention and eWOM. In contrast, sustainability motivations seem unrelated both with satisfaction and engagement. Furthermore, the mechanism by which people reach loyalty in terms of return intention varies according to their usage intensity. Thus, the engagement–intention way is stronger for more intensive brand users. In contrast, the satisfaction–intention mechanism is significantly stronger for those with more sporadic use.

Practical implications

The management of collaborative housing platforms should promote tools and actions that favor enjoyment and fun since they increase engagement. On the other hand, it should be interesting to communicate the idea of the convenience of the applications, such as availability for a great offer, ease of contracting, or saving time, since this type of motivation directly correlates with customer satisfaction.

Originality/value

The motivational and behavioral heterogeneity demonstrated in this research can make it easier for people to be reached through different communication strategies and arguments both by the collaborative housing platforms and by public agencies with interests in city tourism management.

Details

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

Keywords

Article
Publication date: 19 September 2023

Nik Mohd Hazrul Nik Hashim, Nor Rahimy Khalid, Suraya Akmar Mokhtaruddin, Abdullah Al Mamun and Mohammed Abdur Razzaque

Researchers have paid little attention to elucidating how customer-perceived innovative apparel attributes are linked to brand reputation and consumer buying behaviors. This study…

Abstract

Purpose

Researchers have paid little attention to elucidating how customer-perceived innovative apparel attributes are linked to brand reputation and consumer buying behaviors. This study intends to bridge that gap by providing empirical evidence on the effects of product novelty, product difference and product inimitability on brand reputation and behavioral intentions in the context of garment purchasing. We also investigate the moderating effects of self-congruity and value consciousness on the attribute‒brand reputation linkages, as well as their immediate influence on the domain variables.

Design/methodology/approach

The proposed model was estimated using data from a web-based survey of 299 female apparel customers. Structural equation modeling was employed to test the relationships between variables.

Findings

The results indicate that product novelty, product inimitability, self-congruity and value consciousness significantly influence brand reputation. The results also demonstrate that self-congruity, value consciousness and brand reputation have direct effects on behavioral intention, while self-congruity and value consciousness appear to moderate the relationship between innovative product attributes and brand reputation.

Originality/value

This study is the first to present a conceptual model that systematically encompasses product innovation, brand perceptions and behavioral links in the field of women's clothing. The findings have important implications for both academics and practitioners in the field of fashion marketing.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 28 no. 2
Type: Research Article
ISSN: 1361-2026

Keywords

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