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1 – 10 of over 1000Arkadiusz Kawa and Wojciech Zdrenka
The purpose of this study is to identify the factors that create value for the customer in the area of e-commerce logistics and to verify whether these factors impact online…
Abstract
Purpose
The purpose of this study is to identify the factors that create value for the customer in the area of e-commerce logistics and to verify whether these factors impact online retailers' performance through customer satisfaction and customer loyalty in a business to customer (B2C) area.
Design/methodology/approach
For the purpose of the study, a model of logistics value in e-commerce was introduced. The model was proposed based on the literature review. A total of 592 correctly filled questionnaires from telephone and web interviews [computer-assisted telephone interview (CATI) and computer-assisted web interview (CAWI)] were studied. The exploratory factor analysis (EFA) and structural equation modeling (SEM) were conducted in the study.
Findings
It was confirmed that four of five defined logistics value dimensions have positive impact on customer satisfaction. These dimensions are communication of delivery status, convenience of receipt, reception experience and convenience of return. The influence of speed of delivery on customer satisfaction was not confirmed. It was also confirmed that customer satisfaction has a positive impact on customer loyalty and that customer loyalty positively impacts online retailers' performance.
Originality/value
The study contributes to the current understanding of the influence of logistics factors on online retailers' performance through customer satisfaction and customer loyalty. There have been few studies that concern logistics value in e-commerce, with particular emphasis on above-mentioned relations. It is especially an important issue due to the fact that logistics can potentially lead to gain a competitive advantage in e-commerce.
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Shaoqing Zhang, Sihong Zhang and Yuan Zhang
This study aims to investigate mechanisms and boundary conditions of the impact of customer engagement strategies (CESs) on customer loyalty (CL) based on goal-framing and…
Abstract
Purpose
This study aims to investigate mechanisms and boundary conditions of the impact of customer engagement strategies (CESs) on customer loyalty (CL) based on goal-framing and well-being theory.
Design/methodology/approach
Through a three-stage, time-lagged research design, 246 valid samples were obtained. This study tested and validated the proposed framework using hierarchical regression analysis and a moderated mediation procedure.
Findings
First, CESs have a significant positive impact on CL. Second, consumer well-being (CWB) partially mediates the CESs–CL relationship. Third, information processing style (IPS) moderates the impact of CESs on CWB, with a more pronounced effect observed under the affective processing style. Finally, IPS further moderates the indirect effect of CESs on CL, indicating that CESs enhance CL through increased CWB, particularly under the affective processing style.
Originality/value
Revealing the pivotal role of CESs in enhancing CL at the corporate level helps bridge the gap between companies and customers, thereby facilitating the establishment of long-term cooperative relationships. Additionally, introducing the concept of CWB into the study of CL offers a novel perspective for understanding customer behavior.
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Somchai Supattarakul and Sarayut Rueangsuwan
Prior research on meeting or beating earnings thresholds documents that firms with earnings momentum are awarded with valuation premiums. However, it is unclear from this strand…
Abstract
Purpose
Prior research on meeting or beating earnings thresholds documents that firms with earnings momentum are awarded with valuation premiums. However, it is unclear from this strand of literature why this is the case. Therefore, this study aims to investigate the effects of time-varying earnings persistence on earnings momentum and their pricing effects.
Design/methodology/approach
This study exploits a firm that reports earnings momentum as research setting to examine whether earnings persistence is significantly higher for firms with consecutive earnings increases. In addition, it investigates a relation between earnings momentum and fundamentals-driven earnings persistence and estimates return associations of earnings momentum conditional on economic-based persistence of earnings.
Findings
The empirical evidence suggests that firms with earnings momentum reflect higher time-varying earnings persistence. It further reveals that longer duration of earnings momentum is associated with higher fundamentals-driven earnings persistence. More importantly, valuation premiums are exclusively assigned to earnings momentum determined by strong firm fundamentals, not momentum itself.
Originality/value
This study provides new empirical evidence that valuation premiums accrued to firms with earnings momentum are conditional on time-varying earnings persistence. The research implications are relevant to investors, regulators and auditors, as the results bring conclusions that earnings momentum reflects successful business models not poor accounting quality. This leads to a more complete view of earnings momentum and helps allocate resources when evaluating earnings-momentum firms.
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Michael Nii Addy, Evans Teye Addo, Sulemana Fatoama Abdulai, Titus Ebenezer Kwofie, Clinton Ohis Aigbavboa and Anita Odame Adade-Boateng
E-procurement has the advantage of improving the overall performance of construction project delivery. The purose of this study is to uncover the factors influencing e-procurement…
Abstract
Purpose
E-procurement has the advantage of improving the overall performance of construction project delivery. The purose of this study is to uncover the factors influencing e-procurement acceptance in the public sector of Ghana’s construction industry (GCI). Using an extended unified theory of acceptance and use of technology (UTAUT 2), variables that promote the acceptance of e-procurement in GCI were explored.
Design/methodology/approach
Data was collected using a mixed method strategy. In the first stage, a semi-structured interview was used to collect, assess and optimize the UTAUT2 model. Thematic analysis was used on the qualitative data, leading to modification of the proposed UTAUT2 model. The study subsequently used a questionnaire survey using the extended UTAUT2 model. Survey data was analyzed using structural equation modelling (SEM), leading to the identification and validation of factors that facilitate e-procurement acceptance in Ghanaian construction as well as the impact of these factors.
Findings
The findings of the study reveal that five independent constructs of the proposed UTAUT2 model significantly affects the behavioural intention of practitioners to accept and use e-procurement in the construction industry in Ghana.
Practical implications
The study will be of utility to government agencies, contracting organizations and other construction stakeholders in developing policy and programmes to support e-procurement acceptance within the sector.
Originality/value
This is a new extended UTAUT2 model that is applicable to technology acceptance within the public sector in sub-Saharan Africa.
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Ferdy van Beest and Robert Pinsker
The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.
Abstract
Purpose
The purpose of this study is to construct and test a new measure of auditor orientation using two audit quality-related tasks.
Design/methodology/approach
The sample consists of 66 Dutch and US graduate auditing students. Participants complete two tasks: one involving a lease classification and another, supplemental experiment involving a contingent liability judgment. The purpose is to construct a new measure for rules-based/ principles-based orientation. Rigorous, psychometric testing confirms that parts of tolerance for ambiguity (TOA) and need for cognition (NFC), together, form a new construct the authors identify as auditor orientation. The authors next conduct a main and supplemental experiment with novice auditor participants from both the USA and the Netherlands.
Findings
The authors begin with rigorous, psychometric testing using participants from the USA and the Netherlands. The resulting 10-item scale combines parts of TOA and NFC to reflect auditor orientation. The common themes across scale items are high (low) adaptability to complexity and a substance-over-form (form-over-substance) preference for principles-oriented (PO) (rules-oriented [RO]) auditors. Conducting two experiments, results from two distinct tasks confirm our research question; novice auditors classified as RO (PO) are more (less) likely to recommend a more aggressive/client-favorable disclosure judgment.
Originality/value
Auditor orientation (i.e. rules or principles) has a significant impact on the application of rules-based or principles-based standards. How the standards are applied, therefore, influences auditor decision-making and thus audit quality. However, there is a paucity of auditor orientation research to date, including a validated measure. The study contributes a new measure for future research in the related accounting standards and audit quality literatures, while also identifying a potentially important construct in auditor training.
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Yasir Abdullah Abbas, Nurwati A. Ahmad-Zaluki and Waqas Mehmood
This paper examines the relationship between the extent and quality of the four dimensions of corporate social responsibility disclosure (CSRD) namely community, environment…
Abstract
Purpose
This paper examines the relationship between the extent and quality of the four dimensions of corporate social responsibility disclosure (CSRD) namely community, environment, workplace and marketplace with the long-run share price performance of Malaysian initial public offering (IPO) companies.
Design/methodology/approach
This study utilised secondary data by the content analysis of the annual reports and Datastream of 115 IPOs listed from 2007 to 2015 in Malaysia. The IPO’s performance was determined by calculating the return measures under the equally weighted and value-weighted schemes of the mean abnormal returns and buy-and-hold abnormal returns covering the three years post-listing using the event-time approach.
Findings
The findings demonstrate that Malaysian IPOs experience substantial overperformance and underperformance when both the IPO performance measures are benchmarked against the matched companies and market. The results indicated that the extent and quality of the community and environment CSRD dimensions are positively and significantly correlated to the IPO’s performance. On the other hand, the extent and quality of the workplace and marketplace CSRD dimensions are negatively and significantly correlated to the IPO performance.
Practical implications
Malaysian regulators could benefit from these findings in their endeavour to carry out a reform process on CSRD to improve its quality. The results of this study are important to investors, regulators, non-government organisations, communities and policymakers. They also enhance the understanding of companies about the importance of disclosing greater CSR information to improve their performance and profitability.
Originality/value
To the researchers' best knowledge, this study provides new insights into the association between CSRD and the performance of Malaysian IPO companies, which is considered important.
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Praveen Bhagawan and Jyoti Prasad Mukhopadhyay
The purpose of this study is to examine the impact of mandatory corporate social responsibility (CSR) spending on firm value in the Indian context.
Abstract
Purpose
The purpose of this study is to examine the impact of mandatory corporate social responsibility (CSR) spending on firm value in the Indian context.
Design/methodology/approach
Using firm-level data over the period 2012–2017, this study uses the difference-in-differences (DID) technique combined with matching to control for potential endogeneity of the decision to comply with the CSR Act since the Act in its current form is applicable as a comply-or-explain obligation.
Findings
The results of this study suggest that mandatory CSR spending has a positive and statistically significant impact on firm value. These results remain robust to alternative econometric techniques such as regression discontinuity design (RDD) and randomization inference test as well as to alternative empirical specifications. Furthermore, the study demonstrates that the positive effect of CSR spending on firm value is more pronounced for firms with higher information asymmetry problem and lower institutional holdings.
Originality/value
This study explicitly considers the “comply-or-explain” flexibility option, in terms of spending on CSR, provided to Indian firms for the initial two to three years and investigates whether spending on CSR helps firms enhance their firm value. The study also finds that the positive effect of CSR spending on firm value is more pronounced for firms with higher information asymmetry problems and lower institutional holdings.
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Alireza Khalili-Fard, Reza Tavakkoli-Moghaddam, Nasser Abdali, Mohammad Alipour-Vaezi and Ali Bozorgi-Amiri
In recent decades, the student population in dormitories has increased notably, primarily attributed to the growing number of international students. Dormitories serve as pivotal…
Abstract
Purpose
In recent decades, the student population in dormitories has increased notably, primarily attributed to the growing number of international students. Dormitories serve as pivotal environments for student development. The coordination and compatibility among students can significantly influence their overall success. This study aims to introduce an innovative method for roommate selection and room allocation within dormitory settings.
Design/methodology/approach
In this study, initially, using multi-attribute decision-making methods including the Bayesian best-worst method and weighted aggregated sum product assessment, the incompatibility rate among pairs of students is calculated. Subsequently, using a linear mathematical model, roommates are selected and allocated to dormitory rooms pursuing the twin objectives of minimizing the total incompatibility rate and costs. Finally, the grasshopper optimization algorithm is applied to solve large-sized instances.
Findings
The results demonstrate the effectiveness of the proposed method in comparison to two common alternatives, i.e. random allocation and preference-based allocation. Moreover, the proposed method’s applicability extends beyond its current context, making it suitable for addressing various matching problems, including crew pairing and classmate pairing.
Originality/value
This novel method for roommate selection and room allocation enhances decision-making for optimal dormitory arrangements. Inspired by a real-world problem faced by the authors, this study strives to offer a robust solution to this problem.
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Abstract
Purpose
Little attention has been given to the effects of returnee entrepreneurs on external and internal corporate social responsibility (CSR). This study aims to investigate whether returnee entrepreneurs engage in more external or internal CSR and to further explore the contingency effects of foreign market embeddedness and local government endorsement.
Design/methodology/approach
This study uses 11,967 startups in China to examine the relationship between returnee entrepreneurs and external and internal CSR. The authors use an ordinary least square regression and propensity scoring matching approach to analyze the data.
Findings
The empirical results show that returnee entrepreneurs are more likely to undertake external CSR but less likely to undertake internal CSR. Foreign market embeddedness and local government endorsement have opposite moderating effects on these relationships.
Practical implications
This study has important implications for returnee entrepreneurs’ strategic choice between external and internal CSR and also provides theoretical support for policymakers to make effective and enforceable CSR policies.
Originality/value
This study discusses how returnee entrepreneurs implement external or internal CSR in China, answering the call to distinguish between external and internal CSR. Drawing on a legitimacy perspective, the authors find interesting and seemingly counterintuitive effects of returnees on external and internal CSR, which also necessitates distinguishing between these two types of CSR. In addition, the authors find different moderating roles of foreign market embeddedness and local government endorsement.
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Xiaoyang Zhao, Xia Mao and Yuxiu Lu
This study aims to investigate the factors affecting urban economic development in emerging economic market countries and to provide a new research perspective on urban skyscraper…
Abstract
Purpose
This study aims to investigate the factors affecting urban economic development in emerging economic market countries and to provide a new research perspective on urban skyscraper construction.
Design/methodology/approach
An empirical analysis based on a difference-in-differences (DID) model is conducted using data of urban data in China that expand into developed markets from 2003 to 2018.
Findings
The results of the spatial heterogeneity test indicate that the construction of skyscrapers has a significant promotional effect on the eastern city's economy. In contrast, it has a significant inhibitory effect in the central and western regions. Further findings demonstrate that the construction of skyscrapers can influence urban economic development by promoting industrial agglomeration, especially when the transmission effect of the diversified accumulation of tertiary industry is more prominent. The expansion analysis shows that skyscrapers have increased the level of trade in the city, and the impact on trade has an optimal height.
Research limitations/implications
This paper focuses on the economic and trade effects of skyscrapers, and the optimal height of skyscrapers needs to be discussed in more depth, which is also the next problem the researchers need to study.
Practical implications
The government should attach importance to and promote the construction of urban skyscrapers, and do a good job in overall planning and design. The city should formulate preferential policies in land, taxation, finance, system and other aspects to increase support for urban skyscraper construction and promote local economic development.
Originality/value
This study focuses on the impact of urban skyscraper construction on the economic and trade development of cities in developing countries, which not only complements the relevant research on the economic effects of urban skyscraper construction, but also helps to provide reference for the sustainable development of urbanization in many developing countries.
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