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Book part
Publication date: 7 January 2015

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards…

Abstract

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

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Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

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Article
Publication date: 20 February 2019

Hung-Che Wu, Ching-Chan Cheng and Ananda Sabil Hussein

The purpose of this paper is to explore the structural relationship between experiential loyalty and its seven drivers – interaction quality, physical environment quality…

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1420

Abstract

Purpose

The purpose of this paper is to explore the structural relationship between experiential loyalty and its seven drivers – interaction quality, physical environment quality, outcome quality, affective quality, experiential quality, experiential trust and experiential satisfaction in the context of Islamic banks.

Design/methodology/approach

The data used in this study were based on a convenience sample of 474 respondents from Jakarta, Bogor and Depok in Indonesia.

Findings

Interaction quality, physical environment quality and outcome quality positively influence experiential quality, which in turn, leads to experiential trust. Also, experiential trust has a positive influence on experiential satisfaction. Both experiential trust and experiential satisfaction are determinants of experiential loyalty.

Practical implications

The results will assist Islamic bank management in developing and implementing market-orientated service strategies to increase interaction quality, physical environment quality, outcome quality, affective quality experiential quality, experiential trust and experiential satisfaction in order to increase experiential loyalty.

Originality/value

This paper provides data that result in a better understanding of the relationships among interaction quality, physical environment quality, outcome quality, affective quality, experiential quality, experiential trust, experiential satisfaction and experiential loyalty in the context of Islamic banks.

Details

International Journal of Bank Marketing, vol. 37 no. 2
Type: Research Article
ISSN: 0265-2323

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Book part
Publication date: 7 January 2015

Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

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Article
Publication date: 10 January 2019

Hung-Che Wu and Ching-Chan Cheng

The purpose of this paper is to explore the structural relationship between green persistence intentions and their seven drivers – green authenticity, green perceptual…

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1345

Abstract

Purpose

The purpose of this paper is to explore the structural relationship between green persistence intentions and their seven drivers – green authenticity, green perceptual evaluation, green co-creation, green experiential memorability, green experiential satisfaction, green passionate love and green need for cognition in a green hotel context.

Design/methodology/approach

The data used in this study were based on a sample of 589 customers staying at one green hotel in New Taipei City of Taiwan. The predicted relationship was tested using the structural equation modeling and the hierarchical regression analysis.

Findings

The results indicate that green perceptual evaluation, green co-creation and green experiential memorability influence green experiential satisfaction. Green passionate love is influenced by green experiential satisfaction. Green need for cognition moderates the effect of green experiential satisfaction on green persistence intentions. Green persistence intentions are influenced by green experiential satisfaction and green passionate love.

Practical implications

To increase green authenticity, green perceptual evaluation, green co-creation, green experiential memorability, green experiential satisfaction, green passionate love, green need for cognition and green persistence intentions, the study findings will help green hotels to develop and implement market-orientated product and/or service strategies.

Originality/value

This paper provides data that lead to a better understanding of the relationships among green authenticity, green perceptual evaluation, green co-creation, green experiential memorability, green experiential satisfaction, green passionate love, green need for cognition and green persistence intentions in a green hotel context.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 31 no. 1
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 16 October 2018

Hung-Che Wu and Ching-Chan Cheng

The purpose of this paper is to examine the relationships among the experiential quality (EQ) dimensions, experiential satisfaction (ES), experiential involvement (EI)…

Abstract

Purpose

The purpose of this paper is to examine the relationships among the experiential quality (EQ) dimensions, experiential satisfaction (ES), experiential involvement (EI), host city image (HCI), experiential equity (EE), spectator affection (SA) and experiential loyalty (EL) in the sport context.

Design/methodology/approach

The data used in this study were based on a sample of 674 spectators from the finals of the men’s and women’s football tournaments held at the Maracanã Stadium in Rio, indicating that the proposed model fitted the data.

Findings

Findings show that the six EQ dimensions physical environment quality, outcome quality, access quality (AQ), game quality, trip quality (TQ) and security quality (SQ), EI, EE, HCI and SA positively influence ES. Also, EI moderates the relationship between HCI and EL. Moreover, EL is influenced by EI, HCI, SA and ES.

Practical implications

Results will assist sport management in developing and implementing market-orientated service strategies to increase the EQ dimensions, ES, EI, EE, HCI and SA in order to increase EL.

Originality/value

This study provides data that result in a better understanding of the relationships among the EQ dimensions, ES, EI, HCI, EE, SA and EL in the sporting context.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 30 no. 4
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 25 February 2014

Liyan Zhang and Darshini Mahadevia

Grassroots innovations (GRIs) can contribute greatly to inclusive development and reach out populations and areas not reached by or ignored by the formal sector. The…

Abstract

Purpose

Grassroots innovations (GRIs) can contribute greatly to inclusive development and reach out populations and areas not reached by or ignored by the formal sector. The purpose of the paper is to study how China's science and technology (S&T) policies and programs are translated into GRIs.

Design/methodology/approach

A case study of the grassroots organizations of farmer Chen Guangxing, of Baodi County, Tianjin City, is applied.

Findings

Government S&T policies and programs do transfer to the grassroots innovators; the government support is continuous and all-round; the grassroots innovators' leadership is important to get the support; the research and diffusion projects that grassroots innovators received are integrated in some cases; and the S&T training contributes to farmers' research and project application.

Practical implications

There is a need to increase financial support to the grassroots innovators, provide guidance to them and set up a GRI reporting mechanism.

Originality/value

The paper gives an insight into the synergies and illustrates how and why the grassroots innovators benefit from the laws, policies and ensuing programs that are not directly meant for them.

Details

Journal of Science and Technology Policy Management, vol. 5 no. 1
Type: Research Article
ISSN: 2053-4620

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Article
Publication date: 1 July 2012

Lung Hung Chen, Mei-Yen Chen, Yun-Ci Ye, I-Wu Tung, Chih-Fu Cheng and Shen Tung

The aim of this study was to integrate the hierarchical model of the perceived service quality (PSQ) theory with the bottom-up theory of satisfaction. It was hypothesised…

Abstract

The aim of this study was to integrate the hierarchical model of the perceived service quality (PSQ) theory with the bottom-up theory of satisfaction. It was hypothesised that satisfaction with sporting events would mediate the relationship between PSQ and life satisfaction. Study 1 was conducted to translate the Perceived Service Quality questionnaire (PSQQ) (Brady & Cronin, 2011) into Chinese and to validate it for sporting events. Study 2 was conducted to examine the main hypothesis. The results indicated that satisfaction-withevent partially mediated the relationship between PSQ and life satisfaction. The results are discussed in terms of both the examined theories.

Details

International Journal of Sports Marketing and Sponsorship, vol. 13 no. 4
Type: Research Article
ISSN: 1464-6668

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Book part
Publication date: 10 December 2015

Dekar Urumsah

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally…

Abstract

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Details

E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Book part
Publication date: 21 July 2011

Jon S.T. Quah

In his autobiography, Chen Shui-bian (1999, p. 40) condemned the Koumintang's (KMT's) corruption and praised the Democratic Progressive Party (DPP) for being free from…

Abstract

In his autobiography, Chen Shui-bian (1999, p. 40) condemned the Koumintang's (KMT's) corruption and praised the Democratic Progressive Party (DPP) for being free from money politics and corruption. The DPP fought the 1992 Legislative Yuan election campaign effectively on an anticorruption platform and used the same strategy in subsequent elections. If Chen Shui-bian had criticized the KMT for its involvement with “black gold” politics and had won the 2000 presidential election on his anticorruption platform, why was he and his family found guilty of corruption after his second term of office? The short answer is that even though he had promised to curb corruption, President Chen himself had succumbed to corruption after assuming office. In June 2002, Keesing's Contemporary Archives cited a poll in Taiwan that indicated that more respondents had perceived the DPP to be more corrupt than the KMT (Copper, 2006, p. 14).

Details

Curbing Corruption in Asian Countries: An Impossible Dream?
Type: Book
ISBN: 978-0-85724-819-0

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Article
Publication date: 21 September 2021

Amonrat Thoumrungroje and Supara Kapasuwan

Given the inconclusive findings on relational ties–performance relationships, this study approaches this phenomenon through social capital theory and resource-based view…

Abstract

Purpose

Given the inconclusive findings on relational ties–performance relationships, this study approaches this phenomenon through social capital theory and resource-based view (RBV) lenses to advocate the mediating role of nonmarket- and market-based capabilities.

Design/methodology/approach

A survey-based research methodology was employed. A list of 1,425 foreign subsidiaries was identified from the Thailand Board of Investment (BOI) website, and key informants were contacted. A final response rate of 11.8% was achieved. All hypotheses were tested via path analyses with the bootstrapping technique.

Findings

The results indicate that the relationships between business- and government-relational ties and performance are fully mediated by market- and nonmarket-based capabilities with the latter serving as essential but inadequate preconditions for achieving superior firm performance.

Practical implications

To mitigate the liability of foreignness and to enhance performance of foreign subsidiaries operating in volatile emerging economies such as Thailand, government and business relational ties are crucial in developing nonmarket- and market-based capabilities. The nonmarket-based capabilities entail the ability to negotiate with and influence policy makers, which in turn helps augment the development of market-based capabilities, including the ability to be highly responsive to customers' needs.

Originality/value

This research illustrates the embedded roles of nonmarket and market-based capabilities developed through complex interactions among social actors, including the multinational enterprises’ (MNEs’) subsidiaries and government and nongovernment counterparts, in attaining superior performance. The results indicate how relational ties enable MNEs’ subsidiaries to develop various capabilities, and how these capabilities are related with each other and linked to firm performance. Findings from an emerging economy undergoing recent political and economic uncertainties also provide theoretical advancements for international business studies.

Details

Journal of Strategy and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-425X

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