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Article
Publication date: 19 April 2023

Pooja Kumari and Chandra Sekhar Mishra

This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and…

Abstract

Purpose

This study aims to investigate how the intangible intensive nature of firms affects the value relevance of earnings and the book value of equity between profit- and loss-reporting firms. The study also examines how firms’ intangible intensity affects the value relevance of R&D outlays between profit- and loss-reporting firms.

Design/methodology/approach

An empirical analysis based on Ohlson’s (1995) framework is used. A total of 54,421 firm-year observations of Indian listed firms from financial years 1992–2016 constitute the study sample.

Findings

The findings suggest that the difference in the value relevance of earnings and the book value of equity between profit- and loss-reporting firms is more significant in non-intangible intensive firms than in intangible firms. Specifically, earnings are more value relevant in profit-reporting and non-intangible intensive firms, whereas book value of equity is more value relevant in loss-reporting and intangible intensive firms. The results also suggest that the difference in the incremental value relevance of R&D information between profit- and loss-making firms is higher in intangible intensive firms than in non-intangible intensive firms.

Practical implications

The findings of this study can help managers, standard-setters and investors make effective decisions.

Originality/value

This study offers insights into the impact of intangible intensity on the value relevance of aggregated and disaggregated accounting information between profit- and loss-making firms in institutional settings where capitalization of R&D expenditures is allowed.

Details

Accounting Research Journal, vol. 36 no. 2/3
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 2 September 2019

Pooja Kumari and Chandra Sekhar Mishra

Fundamental shifting of the world toward intangible intensive economy raised an apprehension regarding value relevance of internally generated intangible assets. In the…

Abstract

Purpose

Fundamental shifting of the world toward intangible intensive economy raised an apprehension regarding value relevance of internally generated intangible assets. In the previous studies, research and development (R&D) expenditure is recognized as a significant accounting item, which can indicate potential internally generated intangible assets. This study aims to examine whether investors consider nature of intangible intensity of a firm for the evaluation of R&D expenditure to determine equity values in India.

Design/methodology/approach

The authors compared value relevance of capitalized and the expensed portion of R&D expenditure between intangible- and non-intangible-intensive firms. They adopted empirical model grounded on the generalized version of Ohlson’s (1995) model.

Findings

The findings of the study indicate that, in intangible-intensive (non-intangible) firms, the capitalized portion of expenditure is positively (negatively) significant and the expensed portion of R&D expenditure is negatively (positively) significant to explain equity values.

Practical implications

The findings of this study may have potential implication for the discussion on the accounting treatment of internally generated intangible assets based on the nature of intangible intensity of the firm. The study also suggests that while setting standards, standard-setters should consider nature of intangible intensity of the firm, which could disseminate the discrepancy between the market and book value of the equity.

Originality/value

The study provides evidence, how value relevance of R&D reporting is affected by the nature of intangible intensity of a firm.

Details

Journal of Financial Reporting and Accounting, vol. 17 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 28 February 2023

Pooja Kumari and Aman Kumar

This study aims to examine the effect of usage, value, tradition, risk, compatibility and complexity barriers on user resistance to mobile bookkeeping applications…

Abstract

Purpose

This study aims to examine the effect of usage, value, tradition, risk, compatibility and complexity barriers on user resistance to mobile bookkeeping applications. Furthermore, it also explores how the relationship between these barriers and user resistance is mediated by technostress. Finally, the authors analysed the moderating impact of self-efficacy on the mediating effect of technostress between barriers and user resistance.

Design/methodology/approach

Structured questionnaires were used to obtain data from 325 respondents. A structural equation modelling technique was used to investigate the hypotheses.

Findings

The findings suggest that usage, risk and tradition barrier has a significantly positive effect on user resistance intention. Also, results suggested that technostress plays an important role in framing customers’ resistance intention. Finally, the mediation effect of technostress between risk barrier and user resistance is higher for users having low levels of self-efficacy compared with users with high levels of self-efficacy.

Originality/value

The present research enriches the existing literature, especially in the field of mobile bookkeeping applications, user resistance, technostress and innovation resistance theory. It would help bookkeeping application developers design their apps, keeping the major user barriers in mind.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

Keywords

Article
Publication date: 24 January 2022

Pooja Kumari and Bhumika Bhateja

The surge in coronavirus disease (COVID-19) cases in India raises the need to study the variables that affect product and category choices, consumer buying preferences and…

Abstract

Purpose

The surge in coronavirus disease (COVID-19) cases in India raises the need to study the variables that affect product and category choices, consumer buying preferences and consumrs' future spending. The purpose of the research is to analyse the purchasing behaviour of Indian consumers with regard to health and hygiene products, taking into consideration the impact of the current pandemic crisis.

Design/methodology/approach

Using purposive sampling criteria, a web-based questionnaire was circulated and a total of 411 responses were received.

Findings

The results assert that variables such as awareness of social distancing, brand-cause fit, word-of-mouth (WOM) publicity, altruist attribution, perceived usefulness and social norms have significant impact on trust and perceived values, which ultimately leads to consumer's purchase intention towards health and hygiene products. In addition, the model detects the moderating role of health consciousness.

Practical implications

The empirical findings will help marketers in designing their strategies to enhance consumer purchase intention with regard to health and hygiene products in the current pandemic situation.

Originality/value

The study enriches the emerging literature with regard to the impact of COVID-19 on health and hygiene products retailing.

Details

South Asian Journal of Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-628X

Keywords

Article
Publication date: 29 June 2021

Pooja Kumari and Chandra Sekhar Mishra

This paper aims to examine the impact of the intangible intensity of the firm on the relevance of research and development (R&D) information to determine equity values in…

Abstract

Purpose

This paper aims to examine the impact of the intangible intensity of the firm on the relevance of research and development (R&D) information to determine equity values in India. Additionally, the study compares the association of input information on R&D investment (the reported R&D cost) and output information on R&D investment (patent count) with equity values. Further, the study also examines the operational nature of the firm and patent count, which is the better proxy to measure the intangible intensity of the firm.

Design/methodology/approach

The authors compared the explanatory power of R&D information between intangible and non-intangible intensive firms. To estimate the value relevance of R&D information, the authors followed the statistical model based on the theoretical framework of the residual income model.

Findings

The results indicate that there is a significant moderating impact of the intangible intensity of the firm on the relevance of R&D information to determine equity values in India over the 25 years study period (from 1991 to 2016). Further, in India, the study finds that the input information of R&D outlay is more relevant than output information on R&D outlay to determine equity values, irrespective of the proxy measure of intangible intensity. Moreover, the study finds that the operational nature of the firm is a better proxy of the intangible intensity of the firm compared to patent counts.

Research limitations/implications

In this study, pooled cross-sectional data were used for analysis. In the future, longitudinal and panel data can be used for more insightful results.

Practical implications

The findings of the study provide direction to investors and creditors to find the intrinsic value of the investments in internally developed intangible assets, which will reduce the asymmetry between the market value and accounting value of equity.

Originality/value

The paper offers insights into the impact of intangible intensity on the relevance quality of R&D information in an emerging country.

Details

Journal of Applied Accounting Research, vol. 22 no. 5
Type: Research Article
ISSN: 0967-5426

Keywords

Content available
Article
Publication date: 8 February 2022

Reza Monem

798

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

Article
Publication date: 2 February 2022

Rupali Singh, Pooja Sharma, Cyril Foropon and H.M. Belal

The authors have attempted to understand how big data and predictive analytics (BDPA) can help retain employees in the organization.

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Abstract

Purpose

The authors have attempted to understand how big data and predictive analytics (BDPA) can help retain employees in the organization.

Design/methodology/approach

This study is grounded in the positivism philosophy. The authors have used a resource-based view (RBV) to develop their research hypotheses. The authors tested their research hypotheses using primary data gathered using a single-informant questionnaire. The authors obtained 254 usable responses. The authors performed the assumptions test, performed confirmatory factor analysis (CFA) to test the validity of the proposed theoretical model, and further tested their research hypotheses using hierarchical regression analysis.

Findings

The statistical result suggests that the various human resource management strategies play a significant role in improving retention under the mediating effect of the BDPA.

Research limitations/implications

The authors have grounded their study in the positivism philosophy. Moreover, the authors tested their hypotheses using single-informant cross-sectional data. Hence, the authors cannot ignore the effects of the common method bias on their research findings. Moreover, the research findings are based on a particular setting. Thus, the authors caution the readers that their findings must be examined in the light of their study limitations.

Practical implications

The study provided empirical findings based on survey data. Hence, the authors provide numerous guidelines to the practitioners that how the organization can invest in creating BDPA that helps analyze complex data to extract meaningful and relevant information. This information related to employee turnaround may guide top management to reduce the dissatisfaction level among the employees working in high-stress environments resulting from a high degree of uncertainty.

Social implications

The study helps understand the complex factors that affect the morale of the employee. In the high-paced environment, the employees are often exposed to various negative forces that affect their morale which further affect their productivity. Due to lack of awareness and adequate information, most of the employees and their issues are not dealt with effectively and efficiently by their line managers. Thus, the BDPA can help tackle the most complex problem of society in a significant way.

Originality/value

This study offers some useful contributions to the literature which attempts to unfold the complex nexus between human resource management, information management and strategy. The study contributes to the BDPA literature and how it helps in the retention of employees is one of the areas which still remains elusive to the academic community. Moreover, the managers are still skeptical about the application of BDPA in understanding human-related issues due to a lack of understanding of how and to what extent the employee-related information can be stored and processed. This study’s findings further open the new avenues of research that need to be tackled.

Details

International Journal of Manpower, vol. 43 no. 2
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 6 July 2020

Pooja Arora and Anurag Dixit

The advancements in the cloud computing has gained the attention of several researchers to provide on-demand network access to users with shared resources. Cloud computing…

Abstract

Purpose

The advancements in the cloud computing has gained the attention of several researchers to provide on-demand network access to users with shared resources. Cloud computing is important a research direction that can provide platforms and softwares to clients using internet. However, handling huge number of tasks in cloud infrastructure is a complicated task. Thus, it needs a load balancing (LB) method for allocating tasks to virtual machines (VMs) without influencing system performance. This paper aims to develop a technique for LB in cloud using optimization algorithms.

Design/methodology/approach

This paper proposes a hybrid optimization technique, named elephant herding-based grey wolf optimizer (EHGWO), in the cloud computing model for LB by determining the optimal VMs for executing the reallocated tasks. The proposed EHGWO is derived by incorporating elephant herding optimization (EHO) in grey wolf optimizer (GWO) such that the tasks are allocated to the VM by eliminating the tasks from overloaded VM by maintaining the system performance. Here, the load of physical machine (PM), capacity and load of VM is computed for deciding whether the LB has to be done or not. Moreover, two pick factors, namely, task pick factor (TPF) and VM pick factor (VPF), are considered for choosing the tasks for reallocating them from overloaded VM to underloaded VM. The proposed EHGWO decides the task to be allocated in the VM based on the newly derived fitness functions.

Findings

The minimum load and makespan obtained in the existing methods, constraint measure based LB (CMLB), fractional dragonfly based LB algorithm (FDLA), EHO, GWO and proposed EHGWO for the maximum number of VMs is illustrated. The proposed EHGWO attained minimum makespan with value 814,264 ns and minimum load with value 0.0221, respectively. Meanwhile, the makespan values attained by existing CMLB, FDLA, EHO, GWO, are 318,6896 ns, 230,9140 ns, 1,804,851 ns and 1,073,863 ns, respectively. The minimum load values computed by existing methods, CMLB, FDLA, EHO, GWO, are 0.0587, 0.026, 0.0248 and 0.0234. On the other hand, the proposed EHGWO with minimum load value is 0.0221. Hence, the proposed EHGWO attains maximum performance as compared to the existing technique.

Originality/value

This paper illustrates the proposed LB algorithm using EHGWO in a cloud computing model using two pitch factors, named TPF and VPF. For initiating LB, the tasks assigned to the overloaded VM are reallocated to under loaded VMs. Here, the proposed LB algorithm adapts capacity and loads for the reallocation. Based on TPF and VPF, the tasks are reallocated from VMs using the proposed EHGWO. The proposed EHGWO is developed by integrating EHO and GWO algorithm using a new fitness function formulated by load of VM, migration cost, load of VM, capacity of VM and makespan. The proposed EHGWO is analyzed based on load and makespan.

Details

International Journal of Pervasive Computing and Communications, vol. 16 no. 3
Type: Research Article
ISSN: 1742-7371

Keywords

Article
Publication date: 2 October 2019

Geeta Marmat and Pooja Jain

Health-care delivery organizations (hospitals) constitute a complex adaptive system; hence, a contingency perspective is imperative to guide the design of customized…

Abstract

Purpose

Health-care delivery organizations (hospitals) constitute a complex adaptive system; hence, a contingency perspective is imperative to guide the design of customized approaches to quality management in different health-care settings. Accordingly, this paper aims to propose a contingency framework to advance the understanding of the relationship between situational factors and effectiveness of quality approaches in health-care organizations (HCOs), such as hospitals in India.

Design/methodology/approach

Related literature was reviewed to identify existing research and theories related to quality and quality approaches, situational factors of the HCOs (hospitals) and some existing logical evidence on public and private hospitals in India. Then a contingencies framework for quality and quality approaches was conceptualized.

Findings

This paper proposes contingent determinants arise out of conceptualization of the HCOs (hospitals) from different system perspective such as rational system, natural system, open system and integrative system; uncertainty because of physicians’ behaviour, nurses’ approach and a dual line of authority; and the task environment such as patients, competition and economic pressure. These determinants represent situational constructs to the quality enhancement of any attempt at quality approaches. While these determinants have an influence on the quality and quality approaches of the HCOs (hospital), it is imperative to build any quality improvement strategy to work effectively, i.e., quality approach is dependent on determinants of the contingencies of the hospital’s environment, be it external or internal. Propositions for future research are also incorporated.

Research limitations/implications

This paper proposes a conceptual model as well as research propositions that need to be validated and confirmed empirically. It advances the research and theory related to quality and quality approaches in a health-care setting. It can enable policymakers, hospital managers to analyze and gauge the appropriateness of quality approaches in a given context before implementing them and could help to improve the introverted quality approaches and quality dimensions currently followed in HCOs (hospitals).

Originality/value

Contingency framework is a new approach for research on the effectiveness of quality approaches in hospitals. The fundamental idea behind this framework is that effectiveness of quality approaches can be understood best by examining its contingent determinants. Thus, it has the capacity to contribute to the efforts of government and policymakers to make the quality of care affordable to all in India. Essentially, we examine the contexts and variables that determine the effectiveness of quality approaches.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 14 no. 1
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 9 January 2020

Pooja Malik and Usha Lenka

This study aims to identify specific human resource management (HRM) practices to overcome destructive deviance among public sector employees. Further, this study aims to…

Abstract

Purpose

This study aims to identify specific human resource management (HRM) practices to overcome destructive deviance among public sector employees. Further, this study aims to rank the identified HRM practices in the order of their impact on destructive deviance.

Design/methodology/approach

This study uses the technique of both inductive and quantitative content analyses to identify specific HRM practices and rank them in the order of their impact on destructive deviance. Data was collected from 30 executives employed in Indian public sector via unstructured interviews. Also, Krippendorff’s alpha reliability estimate was calculated to establish the reliability of the content analysis, which was 0.80.

Findings

This study identified ten HRM practices (human resource planning, job design, training and development, reward system, employment security, career advancement opportunities, performance management, employee participation, monitoring and control, work–life balance) in overcoming destructive deviance among public sector employees. Furthermore, based on their frequency distribution, the HRM practices were classified into three categories, i.e. most significant, significant and least significant.

Research limitations/implications

Based on the categorization of HRM practices into three categories, this study implies that to discourage employees from exhibiting deviant behaviour, organizations should focus on the implementation of most significant HRM practices followed by significant and least significant practices. HRM practices that function as a coherent and synergistic system act as a win-win strategy benefitting both employees and the organization.

Originality/value

In spite of the rising research interest in the deviant behaviour in the literature, still there is a dearth of research pertaining to the association between HRM practices and destructive deviance. Moreover, there is no consensus among researchers concerning the specific HRM practices that should be incorporated in the overall construct. Guided by these gaps in the literature, this study identifies ten HRM practices to overcome destructive deviance among public sector employees using qualitative analysis.

Details

International Journal of Organizational Analysis, vol. 28 no. 3
Type: Research Article
ISSN: 1934-8835

Keywords

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