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Refers to previous research on investment opportunity sets, financing policies, board monitoring and directors’ shareholdings and the proportion of non‐executive directors (NEDs) on the board on the negative relationship between investment opportunities and leverage. Tests them on 1998 data from 437 top Australian companies, explains the methodology and presents the results, which suggest that the negative relationship (i.e. asset substitution or underinvestment) decreases with higher levels of executive director shareholdings or higher proportions of NEDs; and that underinvestment is greatest for firms with low management share ownership. Recognizes the limitations of the study and suggests some avenues for further research.

The purpose of this paper was to examine rural women’s perceived quality of antenatal care (ANC) and its influence on the extent of ANC in the Amansie Central District in the Ashanti Region of Ghana.

A quantitative cross-sectional study was conducted with 120 women attending postnatal care at selected public health facilities. Structured interviews were used to obtain data. Crude odds ratio with 95% confidence interval (CI) was generated to determine the odds of women’s utilisation of ANC with their perceived service quality. The association between women’s background characteristics and ANC use was determined and assessed using Pearson’s χ² (2) test.

Majority of the women (58.3 percent) utilised ANC for at least four times during pregnancy. Women’s education (p=0.027), religious affiliation (p=0.006), source of income (p=0.012) and insurance status (p=0.023) all had a positive relationship with ANC use. Women who perceived ANC quality as good were three times more likely to have four or more ANC visits than those who perceived quality as poor (OR= 3.042, 95% CI=0.181–0.647, p=0.001).

Ghana has had numerous policy interventions that address the accessibility and quality of ANC service. However, little is known about the extent to which they are observed and about the quality of service from users’ perspective. Most existing literature on ANC use in Ghana focusses on socio-economic factors that influence utilisation. This paper will be the first to examine the perceived quality of ANC provided, and its influence on the extent of ANC visits among rural women in Ghana.

This research proposes studying how the moderating role of consumers' familiarity with a food product with a protected denomination of origin (PDO) influences consumer behavior. Past research has ascertained that consumers confuse different brands and PDOs. For this reason, it is important to analyze whether the level of consumers' experience with PDO food products influences their decisions.

Structural equations and multi‐sample models were applied to measure the effect of familiarity on the relations between perceived risk, trust, satisfaction, loyalty and buying intention in a PDO food product. The consumer was asked to indicate his/her level of agreement or disagreement with a series of statements based on a seven‐point Likert scale. After the completion of the fieldwork, an analytic process (exploratory and confirmatory reliability analysis) was performed and 414 valid questionnaires were obtained.

Results indicate that all the relationships proposed in the structural equation model between perceived risk, trust, satisfaction, loyalty and buying intention of the air‐cured ham “Jamón de Teruel” were accepted. Multi‐sample model results suggest that there are significant differences between consumers with high and low levels of familiarity in the influence of trust on satisfaction, as well as in the influence of satisfaction on loyalty. In consumers with greater familiarity and experience with the PDO, the effects of trust on satisfaction and satisfaction on loyalty are higher.

As a result of the study's findings with respect to the moderating role of greater familiarity with the PDO, managers should design marketing strategies to emphasize two main factors, intrinsic and extrinsic quality attributes, of PDO food products that make them unique.

The study emphasizes the importance of investigating the moderating effect of familiarity with a food product certified with a PDO and provides new insight into the necessity of consumers being able to differentiate the PDO from other brands in the food market.

The objective of this paper is to describe a conceptual framework that addresses the interactive interface of service quality in service encounters.

A conceptual framework is described and discussed in relation to previous research efforts in the field.

Service encounters have been largely researched as a non‐interactive phenomenon. This means that the complexity and dynamics of the construct have not been sufficiently explored. Researchers have described the construct of service quality in different empirical contexts and have developed different models and dimensions – all of which tend to be derived from the service receiver's perspective.

In making the description, the framework acknowledges that service encounters and service quality pertain not only to human interactions, but also involve interaction between individuals and self‐service technology. It may also to some extent serve as a fundamental to scholars in their quest for generic structures across contexts, and over time to explore the interactive interface of service quality in service encounters. In addition, the framework may be used to position previous, ongoing and forthcoming research efforts of service quality.

The conceptual framework may contribute to describe and enhance operative service performances in service encounters.

The framework may contribute to describe and conceptualize the interactive interface of service quality in service encounters. The idea has been to convert some of the theory‐oriented knowledge of service performance in literature into a framework applicable to both scholars and practitioners.

The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators?

Initially, the author surveys culture-specific learning styles literature, after which a more in-depth analysis of accounting-specific literature is conducted. The author then provides a synthesis of the literature followed by a discussion of the implications for accounting educators.

Culture-specific learning styles carry several implications for educators such as problems associated with overloading short-term memory, the importance of prior experience and the role of visual prompts and motivation among students and educators.

It is an opportunity for accounting educators to explore practical teaching techniques that address differences in learning styles that result from culture.

Culture-specific learning styles carry several implications for educators. Problems with culture may ultimately be associated with overloading short-term memory. Likewise, prior experience is an important aspect of culture-specific learning and should be recognized by accounting educators. Last, not all motivation need be sourced from the student, and instructors may explore the role of visual prompts when teaching international students.

This paper highlights the importance of culture-specific learning styles research in accounting education and the need for accounting educators to carefully consider cultural implications, as international accounting education standards are pursued. The dearth of research into culture-specific learning styles in accounting education is addressed.

The purpose of this paper is to identify and list critical success factors (CSFs) of Lean Six Sigma (LSS) framework affecting and influencing quality, operational and financial performance of small and medium enterprises (SMEs). It also intends to guide researchers and practitioners in selecting appropriate set of CSFs for empirical studies, developing frameworks and to ensure effective implementation experience of LSS.

It systematically reviews literature on CSFs and Indian experience regarding LSS. It uses exploratory approach for data collection and documents various studies depicting both manufacturing and service experiences by using time tested statistical tools to prioritize CSFs, which critically influence LSS implementation.

The study guides and facilitates researchers and practitioners in using the most appropriate set of CSFs for empirical studies and in developing/modifying/reviewing application frameworks. It also guides implementation experience regarding LSS, which can be beneficiary for both developing and developed country contexts. Industries can accelerate implementation by understanding and using most important CSFs, which influence LSS framework.

The study mainly remains confined to the CSFs for LSS implementation in SMEs from Indian subcontinent.

The value lies in documenting, and prioritizing CSFs influencing LSS in a meaningful manner so that researchers/companies take advantage of Indian experience in prioritizing CSFs for framework. The study drastically reduces implementation hassles and simplifies execution for empirical studies. The findings are not restricted to India but are generalizable and can globally utilized in deciding determinants of LSS framework.

The purpose of this research is to increase consumer safety by providing insights about the linkage between consumer knowledge, price perception and safety intentions. Drawing from the expanded societal view of marketing, this model aims to further understanding of the connection between consumer education and safety from a folk theories-of-mind perspective.

This paper utilizes a phased, mixed-methods and interdisciplinary approach which blends transportation research and marketing. First, a qualitative inquiry of 151 comments regarding child safety seats was conducted. Next, using the key themes and concepts, a quantitative model was derived and a proposed structural equation model on a sample of 217 respondents was tested.

Although consumers understand the importance of child safety seats and the ample potential harms associated with their misuse, this paper contributes to existing literature by showing that a high perceived price can offset potential experience with them, attitude toward them and future use of them.

Integrated marketing campaigns to increase safety practices regarding child safety can be framed from a “cost of a life” rather than a “cost of a seat” perspective.

This research contributes by highlighting the importance of perceived price as it weighs against safety in a quantitative model, showing that consumer education can increase usage intentions for critical products and offering a mixed-methods, interdisciplinary approach to reduce framing biases and address a topic of significant societal concern.