Search results

1 – 10 of over 2000
Open Access
Article
Publication date: 17 January 2020

Erkki Kalervo Laitinen

The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting.

7235

Abstract

Purpose

The purpose of this study is to introduce a matching function approach to analyze matching in financial reporting.

Design/methodology/approach

The matching function is first analyzed analytically. It is specified as a multiplicative Cobb-Douglas-type function of three categories of expenses (labor expense, material expense and depreciation). The specified matching function is solved by the generalized reduced gradient method (GRG) for 10-year time series from 8,226 Finnish firms. The coefficient of determination of the logarithmic model (CODL) is compared with the linear revenue-expense correlation coefficient (REC) that is generally used in previous studies.

Findings

Empirical evidence showed that REC is outperformed by CODL. CODL was found independent of or weakly negatively dependent on the matching elasticity of labor expense, positively dependent on the material expense elasticity and negatively dependent on depreciation elasticity. Therefore, the differences in matching accuracy between industries emphasizing different expense categories are significant.

Research limitations/implications

The matching function is a general approach to assess the matching accuracy but it is in this study specified multiplicatively for three categories of expenses. Moreover, only one algorithm is tested in the empirical estimation of the function. The analysis is concentrated on ten-year time-series of a limited sample of Finnish firms.

Practical implications

The matching function approach provides a large set of important information for considering the matching process in practice. It can prove a useful method also to accounting standard-setters and other specialists such as managers, consultants and auditors.

Originality/value

This study is the first study to apply the new matching function approach.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access

Abstract

Details

Designing Environments for People with Dementia
Type: Book
ISBN: 978-1-78769-974-8

Open Access
Article
Publication date: 31 August 2017

Isnalita and I Made Narsa

This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this…

2068

Abstract

This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.

Details

Asian Journal of Accounting Research, vol. 2 no. 2
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 26 March 2021

Elisa Arrigo

The purpose of this paper is to explore the key features of fashion rental from a business model perspective with a focus on the role played by digital platforms.

22619

Abstract

Purpose

The purpose of this paper is to explore the key features of fashion rental from a business model perspective with a focus on the role played by digital platforms.

Design/methodology/approach

A qualitative research design was used based on multiple case studies of three Italian fashion rental enterprises.

Findings

The findings reveal the key aspects characterizing fashion rental business models and the centrality of digital platforms in value creation, configuration and capture activities. The study also found that fashion rental platforms are likely to exhibit further successful development in the future.

Originality/value

The academic literature on fashion rental has been mainly focussed on examining consumers' motivations and concerns, paying little attention to the enterprise's viewpoint. To date, no previous study has examined fashion rental business models from the retailer's perspective. This paper is the first to explore the key components of fashion rental business models and how digital platforms influence them from the perspective of retailers. The originality of the study is further strengthened by the unique context of analysis, namely, Italy, a leading country for global fashion.

Details

Journal of Fashion Marketing and Management: An International Journal, vol. 26 no. 1
Type: Research Article
ISSN: 1361-2026

Keywords

Open Access
Article
Publication date: 31 May 2017

Yulius Jogi Christiawan and Alfa Rahmiati

Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when…

Abstract

Foreign exchange losess bear some pressures for numerous companies in Indonesia particularly for those having liabilities denominated in foreign currencies. This occurs when Indonesian Rupiah (IDR) current exchange rate has weakened against foreign currencies. Related to those phenomenon, this study aims to investigate model earnings management actions using foreign exchange losses (FEL) which provides a method for the detection of earnings management. By employing a quantitative approach, this study used secondary data of financial statements. The data were collected from 50 companies with the largest market capitalisation, 50 of the most active companies based on trading volume, 50 of the most active companies based on the value of trade and 50 of the most active companies by frequency trading. Totally, 200 public companies listed in Indonesia Stock Exchange were gained as the data based on IDX statistical report 2013. The results identify that FEL model is capable to detect earnings management from a transaction in foreign exchange losses. However, the model cannot capture the phenomenon of earnings management if the company does not own or reported long-term debt and profit/loss on foreign exchange. To prove whether the manager will perform earnings management from FEL, it is suggested to conduct further research using the hypothesis of positive accounting theory (PAT).

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
ISSN: 2459-9700

Open Access
Article
Publication date: 8 July 2021

Heather Lewis, Thomas Schrier and Shuangyu Xu

The overall purpose of this study is to utilize the Theory of Planned Behavior (TPB) in combination with four dark tourism constructs (dark experience, engaging entertainment…

50654

Abstract

Purpose

The overall purpose of this study is to utilize the Theory of Planned Behavior (TPB) in combination with four dark tourism constructs (dark experience, engaging entertainment, unique learning experience, and casual interest) to gain a better understanding of behaviors and intentions of tourists who have visited or plan to visit a dark tourism location.

Design/methodology/approach

A total of 1,068 useable questionnaires was collected via Qualtrics Panels for analysis purposes. Confirmatory Factor Analysis (CFA) was used to verify satisfactory reliability and validity regarding the measurement of model fit. With adequate model fit, structural equation modeling was employed to determine positive and negative relationships between TPB and dark tourism constructs. In all, 11 hypotheses statements were tested within this study.

Findings

Results of this study indicate that tourists are curious, interested, and intrigued by dark experiences with paranormal activity, resulting in travel choices made for themselves based on personal beliefs and preferences, with minimal outside influence from others. It was determined that dark experience was the most influential of the dark tourism constructs tested in relationship to attitudes and subjective norm.

Research limitations/implications

The data collected for this study were collected using Qualtrics Panels with self-reporting participants. The actual destination visited by survey participants was also not factored into the results of this research study.

Originality/value

This study provides a new theoretical research model that merges TPB and dark tourism constructs and established that there is a relationship between TPB constructs and dark tourism.

Details

International Hospitality Review, vol. 36 no. 1
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Book part
Publication date: 9 November 2020

Donato Cutolo, Simone Ferriani and Gino Cattani

Strategy scholars have widely recognized the central role that narratives play in the construction of organizational identities. Moreover, storytelling is an important strategic…

Abstract

Strategy scholars have widely recognized the central role that narratives play in the construction of organizational identities. Moreover, storytelling is an important strategic asset that firms can leverage to inspire employees, excite investors and engage customers' attention. This chapter illustrates how advancements in computational linguistic may offer opportunities to analyze the stylistic elements that make a story more convincing. Specifically, we use a topic model to examine how narrative conventionality influences the performance of 78,758 craftsmen selling their handmade items in the digital marketplace of Etsy. Our findings provide empirical evidence that effective narratives display enough conventional features to align with audience expectations, yet preserve some uniqueness to pique audience interest. By elucidating our approach, we hope to stimulate further research at the interface of style, language and strategy.

Details

Aesthetics and Style in Strategy
Type: Book
ISBN: 978-1-80043-236-9

Keywords

Open Access
Article
Publication date: 13 March 2023

Narimasa Yokoyama, Nobukazu Azuma and Woonho Kim

Despite retail digitisation and research efforts focussed on online and omnichannel shopping, there is insufficient knowledge regarding retail patronage formation in the grocery…

1834

Abstract

Purpose

Despite retail digitisation and research efforts focussed on online and omnichannel shopping, there is insufficient knowledge regarding retail patronage formation in the grocery category, where in-store sales dominate. This study analyses the retail patronage formation in grocery in-store fill-in shopping.

Design/methodology/approach

The authors designed a questionnaire to measure retail patronage behaviour, consumer satisfaction (CS), store attributes evaluation and e-retail usage. Then, the authors analysed the path structure for retail patronage behaviour formation using structural equation modelling. Additionally, they performed a mediation analysis using the bootstrap method and a moderation analysis based on a chi-square difference test.

Findings

This study provides three main findings. First, the authors' model has two ways to increase Share-of-Wallet (SOW). One is to increase Share-of-Visits (SOV) and another is to increase CS amongst non-users of e-retailing. Second, the results of the moderation analysis suggest the influence of customers' use or non-use of e-retailing on SOW formation. Third, service evaluation plays an interesting role in the overall model: the lower the assessment of service, the higher the SOV; the higher the evaluation of service, the greater the CS; the greater the CS, the higher the SOV.

Originality/value

The authors proposed the framework for the relative retail patronage formation in grocery fill-in shopping to examine the relationship between two relative patronage indicators (SOW and SOV) in the path structure and the mediating effect of CS and the moderating effect of e-retailing usage on retail patronage formation.

Details

International Journal of Retail & Distribution Management, vol. 51 no. 13
Type: Research Article
ISSN: 0959-0552

Keywords

Open Access
Article
Publication date: 27 June 2023

Severine Sirito Augustine Kessy, Gladness Ladislaus Salema and Yusta Simwita

This paper aims to examine lean thinking in medical commodities supply chains by considering its applications and success factors. It determines the drivers and wastes of medical…

1045

Abstract

Purpose

This paper aims to examine lean thinking in medical commodities supply chains by considering its applications and success factors. It determines the drivers and wastes of medical commodity supply chain, and the existing lean tools and practices together with their application in the supply chain processes. The paper also examined the challenges and success factors for effective lean application in the medical commodities supply chains.

Design/methodology/approach

The study used qualitative approaches, in-depth interviews and focus group discussions with key informants to form the basis for data collection. Through thematic analysis, the collected data were analyzed by developing themes reflecting the objectives of the study.

Findings

The main drivers for waste associated with the supply chain were demand management, supplier development, institutional framework and governance. The wastes were observed at the level of inventory, operation costs, transaction costs, delays in terms of service, commodity delivery time and quality. Digitalization, information technology and standardization were the tools for medical supply chain. Poor infrastructure, unreliable internet supply, environmental uncertainty and poor management support were challenges to realizing an effective supply chain.

Research limitations/implications

Although the qualitative approach used in the study provides detailed information, a quantitative study covers a larger sample for generalization.

Practical implications

Capacity building and professionalism should be given a priority because the philosophy of lean focuses on waste removal and continuous improvement, which highly depends on the quality of human resource (Brito et al., 2020). Limited human resource capabilities in supply chain management will, therefore, result into poor operational efficiency, which are wasted. Moreover, systems interoperability is key waste minimization and, therefore, demands interventions.

Social implications

The government under the Ministry of Health and other key sector ministries such as local and regional governments should better understand the role of the waste drivers and adopt system-wide reforms to support improvements to remove waste in the medical supply chain. For example, the current institutional framework creates an administrative block and hence leads to wastes. This bureaucratic procedure should be removed to minimize wastes along the chain.

Originality/value

This study is among the first studies to determine applicability and implementation of lean in a resource-constrained context. The paper identifies contextual factors for lean implementation. This paper focused on a holistic view of the entire supply chains to enhance a well-functioning supply chain in delivering health commodities.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. 14 no. 1
Type: Research Article
ISSN: 2042-6747

Keywords

Open Access
Article
Publication date: 18 September 2020

Norsyamlina Che Abdul Rahim, Zaharah Sulaiman, Tengku Alina Tengku Ismail and Tahir Aris

This qualitative study was to understand the factors affecting successful adoptive breastfeeding among women who underwent induced lactation process.

2397

Abstract

Purpose

This qualitative study was to understand the factors affecting successful adoptive breastfeeding among women who underwent induced lactation process.

Design/methodology/approach

This study conducted in-depth interviews among induced lactation women in five states based on five regions [South (Johor), Central (Selangor), North (Penang), East (Kelantan) and East Malaysia (Sabah)]. The interviews have been consented, audio-recorded then transcribed verbatim, followed by identification of emerging themes.

Findings

Data saturation was achieved after interviewing a total of 23 induced lactation women. There were six main themes that emerged to describe factors affecting successful induced lactation process: (1) support and encouragement, (2) diet supplementation, (3) breastfeeding devices support, (4) incorporating treatment plan in the daily schedule, (5) high determination and pleasant attitude and (6) being informed on induced lactation process.

Research limitations/implications

There can be recall bias among the respondents since the information was collected retrospectively, one to two years after the induced lactation practice completed. Due to that, we cannot rule out recall bias in the responses given in the interviews. In this study, induced lactation women barely were ethnic Malay Muslims. Thus, comparisons to other ethnic groups were not possible. This was due to the difficulty to get participation from induced lactation mother of other ethnic groups in the study. Even though the success is demonstrated, a significant limitation is that the ratio between Muslims and non-Muslims cannot be performed for the reason that the respondents only consists of Muslims alone.

Originality/value

The benefits of breastfeeding by an adoptive woman are numerous for both the mother and baby. There are multifactors involved in successful induced lactation process. After experiencing induced lactation, all respondents agreed that it has prepared them to be real mothers and breastfeeding is a pleasurable experience. All respondents corresponded to breastfeeding have a positive influence in the aspect of affection and touch. A mother who feels confident in her ability to lactate and is reassured by those around her will be most likely to feel successful in this great attempt.

Details

British Food Journal, vol. 122 no. 10
Type: Research Article
ISSN: 0007-070X

Keywords

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