Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 211
- Journal Article
Author: Kovilage - Pathmalatha (2021-7) - Purpose The key objectives of this study were to investigate the interactions among the lean, green management practices and organizational sustainable performance measures and explore the possibility of simultaneous implementation of these concepts for improving the organizational sustainable performance. Design/methodology/approach Using the interpretive structural modeling (ISM) technique, the interactions among the lean, green practices and organizational sustainable performance measures were established. A focus group which consisted of purposively selected 15 experts was utilized in the primary data collection. Findings In Sri Lankan context, water and material consumption reduc...
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- Journal Article
Author: Trương Thị Hiếu Hạnh (2021-7) - Purpose The purpose of this paper is to look into the mechanism in which customers involve themselves in omni-channel retail setting and use its advantages. Design/methodology/approach Via an empirical analysis through surveying customers, this paper assesses and confirms the drivers of omni-channel shopping intention within the context of fashion retailing sector in Danang. Findings The findings highlight the significance of customer perception of research shopping (including showrooming and webrooming) behaviours, compatibility and risk to their intention towards omni-channel shopping, implying profound understanding of designing effective omni-channel retailing strategy. Originalit...
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- Journal Article
Author: Mai Thanh Ha; Shamim Shakur; Kim Hang Pham Do (2021-7) - Purpose This paper analyses Hanoi consumers' evaluation of food risk and response to the perceived risk. Design/methodology/approach The authors employed the mixed method approach that integrates segmentation analysis on the survey data and information from group discussions. Findings Based on consumers' risk rating of six food groups and level of food safety worry, the authors identified four distinct consumer segments: low, moderate, high and very-high-risk perception. The authors found the existence of widespread food safety concerns among Hanoi consumers. Living in an urban region was associated with a higher level of food risk perception. Moderate, high and very-high-risk percept...
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- Journal Article
Author: Sangho Kim (2021-3) - "Purpose – This study investigates the dynamic production structure of the Japanese manufacturing industry by using the adjustment cost approach. The study is to shed some light on the unique dynamic structure of the Japanese manufacturing industry. The study attempts to help design and predict industrial policies that are implemented to enhance domestic investments by the Japanese government. Design/methodology/approach – This study obtains a system of dynamic factor demand and output supply equations by applying the dual approach to the intertemporal value function as represented by the Hamilton–Jacobi equation. By using industrial panel data for 1973–2012 of the Japanese manufactur...
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- Journal Article
Author: Marta Gasparin (2021-3) - Purpose – This paper develops a new model of policy development for the creative industries in a transitional economy setting. These sectors could potentially make a significant contribution to the continuing growth of the Vietnamese economy; however, they are currently held back by a lack of policies designed to support them Design/methodology/approach – The paper uses data collected from a mixed-methods study of the creative and cultural sectors in Vietnam. The paper combines quantitative results from a mapping project with ethnographic observations and several qualitative interviews to identify the policy needs of the sector. Findings – The paper develops the INCITE model of policy...
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- Journal Article
Author: Florian Kellner (2021-7) - Purpose Due to the growing percentage share of urban dwellers, the physical distribution of products faces altering conditions. This research explores the effects that urbanization has on the performance of a fast-moving consumer goods distribution network. A focus is set on changes in distribution cost, the cost-minimal network design, and greenhouse gas emissions. Design/methodology/approach The analyses are based on a quantitative distribution network model of an existing manufacturer of consumer goods. Findings The results indicate that the foreseen population shift will affect the network's economic and environmental performance. Effects are, among others, due to differences in t...
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- Journal Article
Author: Udomsak Wongchoti; Ge Tian; Wei Hao; Yi Ding; Hongfeng Zhou (2021-3) - Purpose - The authors provide a comprehensive empirical examination on the impact of earnings quality on stock price crash risk in China. Design/methodology/approach - The authors acknowledge and distinguish two-dimensional proxies for earnings quality – accounting-based (earnings management degree) and market-based (earnings transparency) known in accounting and finance literature. Findings - The authors find that both generally indicate that better earnings quality is associated with less crashes. However, extremely high earnings transparency interacted with insider trading profit can also actually exacerbate stock price crashes. Originality/value - This study is the first to highli...
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- Journal Article
Author: Nguyen Trong Nghia (2021-3) - Purpose - Debt, dividend and investment policy constitutes a company's important financial decisions to determine firm performance. The research emphasizes on the problem of overinvestment, a phenomenon that worsens firm operation. Furthermore, it clarifies the moderation role of debt and dividend policy in mitigating the negative effect of overinvestment on firm performance in the case of Vietnamese listed companies. Design/methodology/approach - The research uses all financial statement of non-financial Vietnamese listed companies on Ho Chi Minh and Hanoi Stock Exchange in the period of 2008–2018. The data are collected from Thomson Reuters Eikon. The final data set is comprised of ...
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- Journal Article
Author: Geofrey Nkuutu (2021-3) - Purpose – This paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda. Design/methodology/approach – The study adopts a cross-sectional design where data are collected through a questionnaire survey and audited financial statements of 83 FIs. The authors employ partial least square structural equation modeling (SmartPLS32.7) to test hypotheses. Findings – The authors find that the level of RDC in Ugandan FIs is low. Further, the study finds the positive relation between BGQ and ...
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- Journal Article
Author: Golrida Karyawati P. (2020-10) - Purpose – This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach – This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size. Findings – This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements ...
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- Journal Article
Author: Klaus J. Templer (2020-10) - Purpose - Customer orientation of service employees relates to customer satisfaction and loyalty, sales growth and business performance. Drawing from conservation of resources (COR) theory, the aim of this study was to test the interactive effects of service employees' role clarity and learning goal orientation on customer orientation. Specifically, it was hypothesized that even under conditions of low role clarity, service employees with high learning goal orientation would maintain a high level of customer orientation. Design/methodology/approach - Participants were 323 employees of 4- and 5-star hotels in Singapore. Using questionnaires, they reported their role clarity, learning g...
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- Journal Article
Author: Sugiarto Sugiarto (2020-10) - Purpose – This study aims to develop a high-quality impairment loss allowance model in conformity with Indonesian Financial Accounting Standards 71 (PSAK 71) that has significant contribution to national interests and the banking industry. Design/methodology/approach – The determination of the impairment loss allowance model is settled through 7 stages, using integration of some statistical methods such as Markov chain, exponential smoothing, time series analysis of behavioral inherent trends of probability of default, tail conditional expectation and Monte Carlo simulation. Findings – The model which is developed by the authors is proven to be a high-quality and reliable model. By us...
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- Journal Article
Author: Nurul Shahnaz Mahdzan (2020-10) - Purpose - The purpose of this paper is to empirically explore the financial well-being (FWB) of Malaysian households and to construct a subjective FWB index with present and future time perspectives. Design/methodology/approach - Data were collected from 1,867 respondents across five major regions in Malaysia. Adapting the InCharge Financial Distress/Financial Well-being (IFDFW) Scale by Prawitz et al. (2006) and the method of computing an index by Devlin (2009), this study develops an FWB index using subjective measures that include future time perspectives (retirement). The index was employed to measure the FWB across low-, middle- and high-income groups and socio-demographic charac...
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- Journal Article
Author: Zaleha Othman (2020-10) - Purpose - This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach - This study applies a qualitative research method, i.e. case study, to address the specific research objective. Findings - The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures. Practical implications - The findings of this study provide manage...
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- Journal Article
Author: Mahdi Salehi (2020-08) - Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market. Design/methodology/approach – In this regard, the effect of various factors such as auditor tenure, auditor industry specialization, audit reports and audit fees on tax avoidance was examined. The study sample includes listed companies in the Tehran Stock Exchange. The time period of study is six years from 2011 to 2016. Also in this study, firm size, leverage, firm age and auditor size were controlled. Findings – The results of this research were determined in four hypotheses. First and second hypotheses that explore the relation...
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- Journal Article
Author: Rahmat Heru Setianto (2020-08) - "Purpose – This paper examines empirically how growth opportunities determine the relationship between corporate diversification and firm's value in an emerging economy. Design/methodology/approach – This study employs annual data of Indonesian manufacturing firm's spanning five years. To test the potential nonlinear relationship between diversification and value, nonlinear regression model is employed. Baron and Kenny’s (1986) procedure is also employed to test the mediation role of the growth opportunities in the relation between diversification strategy and firm's value. This study also performs further robustness analysis on mediating role of growth opportunities on the relationsh...
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- Journal Article
Author: Johnny K.H. Kwok (2020-08) - "Purpose – The purpose of this paper is to study whether switching trading venues create value in the Hong Kong stock market. Design/methodology/approach – By using an event study, the paper investigates the abnormal returns (AR) earned by firms in the Growth Enterprise Market (GEM) relating to switching to the Main Board (MB). Two measures, turnover of the stock and Amihud’s (2002) illiquidity ratio, are used to examine the liquidity effects. Findings – The switch is accompanied by a long-term increase in stock price for low liquidity firms only. High liquidity firms underperform with persistent negative excess returns after switching, while the transient negative excess returns in l...
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- Journal Article
Author: Van-Anh (2020-08) - "Purpose – Danang – a heritage gateway, a socioeconomic urban of Central Vietnam – has been known as a livable city, a fantastic destination and a leading position in the Provincial Competitive Index. Since branding Danang appears to be unfocused, it is suggested that the city follow a strategy to meet the shared expectations of stakeholders instead of trying to create separate images toward different audiences. The paper aims to discuss these issues. Design/methodology/approach – Therefore, this study selects the bottom-up approach from the viewpoint of Danang students whose requirement is consistent with those of investors, citizens and tourists. Findings – The finding represents th...
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- Journal Article
Author: Muhammad Naeem Shahid (2020-08) - "Purpose – This study aims to identify the impact of corporate governance on performance of sugar mills. In order to study this relation, a model is constructed in which ownership structure and independent directors are taken as independent variables. Whereas firm performance is analyzed by using proxy variables such as return on asset (ROA), return on equity (ROE) and sales growth. Moreover, size of board, working capital management (WCM) and philanthropy are taken as mediating variables between governance variables and firm performance. Design/methodology/approach – The data of 32 sugar mills listed at Pakistan Stock Exchange for the period of four years (i.e. 2014–2017) is used for...
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- Journal Article
Author: Xuan Thanh Hua (2020-08) - "Purpose – The purpose of this paper is to analyse the determinants of the saving behaviour of Vietnamese households and to explore the possible heterogeneity of household saving propensities. Design/methodology/approach – The authors estimate the effects of household characteristics on Vietnamese household saving rates by means of a quantile regression approach using the Vietnam Household Living Standard Survey 2010 data set. Findings – The results suggest that the way household characteristics influence saving rates is different for each quantile of the household saving rate distribution. Household characteristics tend to have stronger effects at lower quantiles. Particularly, the m...
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Collection's Items (Sorted by Submit Date in Descending order): 1 to 20 of 211
