Search results

This study aims to examine the effect of sustainability report quality (SRQ) on information risk. This research also aims to examine the effect of SRQ on stock market participation through information risk.

The research sample includes 120 firm-years listed on the Sri Kehati Index period of 2017–2021. The hypothesis test uses firm and industry effect regression analysis. SRQ is measured by the existence of a sustainability committee and external assurance. The information risk is measured by bid-ask spread. Stock market participation is measured by volume of stock trading.

Based on the data analysis, this investigation finds that SRQ reduces information risk. This research also finds that SRQ improves stock market participation by reducing information risk.

First, this examination gives new evidence of SRQ to promote information environment improvement. Second, this examination contributes to providing the role of SRQ in an emerging market, such as Indonesia. Third, this examination contributes to providing the evaluation standard for sustainability reporting quality in Indonesia, since Indonesia has no specific standard for the sustainability report. Fourth, this examination contributes to filling the previous gap.

This paper aims to conduct a systematic review of the literature on the quality of integrated reports (IR) and highlight the gaps in the existing research to provide directions and suggestions for future research.

This study was conducted through a systematic literature review using content analysis based on 40 papers from the Scopus, Web of Science and EBSCOhost databases on IR quality. While reading the full-text papers, the authors found six additional papers referenced by the literature being reviewed that were relevant to IR quality. Thus, there were 46 papers in the final review. The analysis begins with the definition and dimension of IR quality and theoretical lenses. Furthermore, this study outlines constructs or variables used in the previous literature.

The authors found that most studies used the quantitative method (41 papers or 89%). Five papers in the literature used qualitative methods (11%). Most researchers (34 papers or 72%) defined IR quality as consistent with the International Integrated Reporting Council framework, specifically the eight content elements. In particular, with the constructs that make up the quality of the IR, variations between researchers were found. Furthermore, there were some gaps that could be the directions for future research.

The literature that provides academic knowledge about IR quality is still limited, and research on IR is still growing. The literature review conducted by this study can provide an overview of the current research positions on the quality of IR and directions for future research in this area.

This study intends to show corporate executives a framework demonstrating the quality of corporate reporting. It can impact not only investors as a specific stakeholder group but also other stakeholder groups.

To the best of the authors’ knowledge, this study is the first literature review to examine the quality of IR, thus providing a map of current research to suggest directions for future research. Most of the previous literature reviews have been focused on integrated reporting (IR) in general and not quality.

Drawing on information foraging theory and the SERVQUAL model, this study built a research model to investigate the roles of middle-aged and elderly short-video creators' online attributes in attracting short-video viewers to be their followers.

Taking Douyin (a famous short-video platform in China) as an example, this study used a sequential triangulation mixed-methods approach (quantitative → qualitative) to examine the proposed model by investigating both creators and viewers.

Viewers who clicked the “like” button for the middle-aged and elderly creators' videos are more likely to follow the creators. Viewers will believe that middle-aged and elderly creators who received more likes are more popular. Thus, middle-aged and elderly creators with more likes usually have more followers. Viewers usually believe that middle-aged and elderly creators who more frequently publish professional and high-quality videos have invested more effort and who have official verification also have a high level of authority and are recognized by the platform. Thus, middle-aged and elderly creators with more professional videos and verification usually have more followers. Moreover, verification, the number of videos and the professionalism of videos can enhance the transformation of viewers who liked middle-aged and elderly creators' videos into their followers, and thus strengthen the positive relationship between the number of likes and the number of followers; however, the number of bio words will have an opposite effect.

These findings have implications for platform managers, middle-aged and elderly creators and the brands aiming to develop a “silver economy” by attracting more followers.

This study researches short-video platforms by using a mixed-methods approach to develop an understanding of viewers' decision-making when following middle-aged and elderly creators based on information foraging theory and the SERVQUAL model from the perspectives of both short-video creators and viewers.

Although the phenomenon of the corporate social responsibility disclosure (CSRD) has derived the interest of several scholars, in recent years, the comparative studies between Islamic banks (IBs) regarding CSRD quantity versus quality have not been the subject matter of studies till now. In this perspective, this chapter aims to investigate the importance given by IBs to the quality and quantity disclosure of CSR. Moreover, it seeks to explore the impact of CSRD quality and quantity on the IBs' financial performance (FP). To meet these objectives, we used a sample of 59 IBs from 2011 to 2016 in the Arab world and non-Arab world. Then, by adopting the content analysis approach, the authors constructed two CSRD indexes (quality and quantity). The empirical results indicated that IBs give more importance to the qualitative disclosure than the quantitative. Our findings will be very helpful for the policymakers and the managers of IBs because maintaining a good CSRD policy increases the capacity of IBs to deal with possible reputational events, thus protecting their profits and financial results. As far as the comparison between the Arabian and non-Arabian IBs, based on financial reports and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) governance standard N°7 is concerned, our study is among the first studies that provides two new CSRD indexes (quantity and quality).

To achieve sustainable development objectives, managers are encouraged to implement best practices in corporate social and environmental responsibility within their establishments. The main objective of this chapter is to assess the quality of environmental, social, and governance (ESG) communication for Moroccan financial institutions. This chapter is devoted to the content analysis of the annual reports of 14 financial institutions listed in Morocco regarding ESG strategies between 2017 and 2021. The reference assessment tool we used is the Global Reporting Initiative (GRI) standards (2016), based on six principles. Each principle contains requirements and guidance on how to apply it. These principles are summarized in the following: Accuracy, Balance, Clarity, Comparability, Reliability, and Timeliness. The sample is composed of 14 financial institutions listed on the Casablanca Stock Exchange. After checking the content of the annual reports of listed Moroccan financial institutions, we detected several shortcomings in Corporate Social Responsibility (CSR) reporting behavior. Companies avoid disclosing information about negative events and performance. We saw this as a bad sign for stakeholders. The results showed a significant gap between the GRI standards and the content of the annual reports. These weaknesses mainly concern accuracy, comparability, and, timeliness, hence the need to carry out corrective measures to improve the quality of ESG practices within Moroccan financial institutions. One of the limitations of this research is its focus on financial institutions. However, it is possible to broaden the scope of the research by assessing the quality of ESG communication for nonfinancial companies.

The purpose of this review paper was identifying barriers to the use of telemedicine systems in primary health-care individual level among professionals.

This study used Scopus and PubMed databases for scientific records identification. A systematic review of the literature structured by PRISMA guidelines was conducted on 37 included papers published between 2009 and 2019. A qualitative approach was used to synthesize insights into using telemedicine by primary care professionals.

Three barriers were identified and classified: system quality, data quality and service quality barriers. System complexity in terms of usability, system unreliability, security and privacy concerns, lack of integration and inflexibility of systems-in-use are related to system quality. Data quality barriers are data inaccuracy, data timeliness issues, data conciseness concerns and lack of data uniqueness. Finally, service reliability concerns, lack of technical support and lack of user training have been categorized as service quality barriers.

This review identified and mapped emerging themes of barriers to the use of telemedicine systems. This paper also through a new conceptualization of telemedicine use from perspectives of the primary care professionals contributes to informatics literature and system usage practices.

This study investigates the motivation among customers to be more loyal to online food delivery applications (OFDA) services even after the COVID-19 epidemic by using perceived service quality aspects in Sri Lanka. The data were gathered by physically distributing a self-administrated questionnaire to clients in Sri Lanka who continue to use OFDA services on platform to customer (P2C) service delivery platforms to buy food despite the COVID-19 outbreak. Multiple regression is employed to analyse 287 effective observations, and the data revealed the significant positive effect of interaction, environment, outcome, and food qualities on customer loyalty to OFDA services. In fact, there is no impact from the delivery quality on customer loyalty to OFDA services due to outsourced food delivery. The findings suggest regular improvements in attributes such as interaction, environment, outcome, and food qualities in this hyper-competitive business environment. Further, this study sets substantial facts for the interested parties to establish an exemplary delivery system and other technological advancements to have a sustainable competitive advantage and solid customer base in the long run.

The study aims to determine the role of online retail website experience on brand happiness and willingness to share personal information using the theoretical lens of the Stimulus-Organism-Response (SOR) framework. Further, it explores the role of brand intimacy and brand partner quality in mediating the path between brand happiness and willingness to share personal information.

This study used a cross-sectional survey design to collect data from 439 online retail consumers in India, using an online questionnaire. The data were analysed using Structural Equation Modelling in IBM Amos.

The present study found that online retail website experience is significantly related to brand happiness. The finding also supports that brand happiness was positively and significantly related to ‘consumers' willingness to share personal information. This relationship was fully mediated by brand intimacy. Brand happiness also mediated the relationship between website experience and the willingness to share personal information.

This study contributes to the emerging literature on brand happiness and willingness to share personal information. It establishes a central role of brand happiness as a driver and a mediator of consumers' willingness to share personal information with e-commerce retailers, extending the stimulus-organism-response framework in the context of brand happiness and willingness to share personal information. Further, the study establishes the role of website experience as a marketer (and brand) led driver of brand happiness.

The results have implications for the role of the website in enhancing the consumer experience, which in turn is a driver of brand happiness. Further, managers need to promote brand happiness with the help of website experience to enable consumers’ willingness to share personal information and help organizations customize their marketing campaigns.

This is among the first studies to evaluate brand happiness from the perspective of an online retail website experience and consider consumers’ willingness to share personal information from a branding rather than a technological perspective. Additionally, the study introduces the SOR framework in the context of brand happiness, with website experience acting as a stimulus for consumers, resulting in brand happiness, which is mediated by brand partner quality and brand intimacy (organism), leads to consumers' willingness to share personal information with online retail brands (response).

This paper aims to examine the impact of the COVID-19 infodemic on the public’s online information behaviour, offering insights critical for shaping effective informational responses in future public health emergencies.

This paper uses a structured online survey with 27 targeted questions using a five-point Likert scale to measure eight variables. Data analysis is conducted through structural equation modelling on 307 valid responses to rigorously test the research hypotheses.

This paper indicates that information quality significantly impacts the public’s capacity to select, share and use online information. Additionally, the comprehensibility of information plays a crucial role in shaping the public’s behaviours in terms of online information exchange and usage. The credibility of information sources emerges as a key determinant influencing the public’s online information selection, exchange and utilization behaviour. Moreover, social influence exerts a substantial effect on the public’s online information selection, acquisition, exchange and utilization behaviour. These findings highlight the presence of universality and sociality, mediation and guidance, as well as the purposefulness and selectivity performed by the public’s online information behaviour during an infodemic.

This paper introduces a novel research model for assessing the influence and identifies the patterns of the public’s online information behaviour during the COVID-19 infodemic. The findings have significant implications for developing strategies to tackle information dissemination challenges in future major public health emergencies.

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team interacts when making BMI decisions. The paper also investigates how group biases and board members’ risk willingness affect this process.

Empirical data were collected through 26 in-depth interviews with German managing directors from 13 companies in four industries (mobility, manufacturing, healthcare and energy) to explore three research questions: (1) What group effects are prevalent in BMI group decision-making? (2) What are the key characteristics of BMI group decisions? And (3) what are the potential relationships between BMI group decision-making and managers' risk willingness? A thematic analysis based on Gioia's guidelines was conducted to identify themes in the comprehensive dataset.

First, the results show four typical group biases in BMI group decisions: Groupthink, social influence, hidden profile and group polarization. Findings show that the hidden profile paradigm and groupthink theory are essential in the context of BMI decisions. Second, we developed a BMI decision matrix, including the following key characteristics of BMI group decision-making managerial cohesion, conflict readiness and information- and emotion-based decision behavior. Third, in contrast to previous literature, we found that individual risk aversion can improve the quality of BMI decisions.

This paper provides managers with an opportunity to become aware of group biases that may impede their strategic BMI decisions. Specifically, it points out that managers should consider the key cognitive constraints due to their interactions when making BMI decisions. This work also highlights the importance of risk-averse decision-makers on boards.

This qualitative study contributes to the literature on decision-making by revealing key cognitive group biases in strategic decision-making. This study also enriches the behavioral science research stream of the BMI literature by attributing a critical influence on the quality of BMI decisions to managers' group interactions. In addition, this article provides new perspectives on managers' risk aversion in strategic decision-making.