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1 – 10 of 31Nedal Assad, Aziz Jaafar and Panagiotis D. Zervopoulos
This study aims to comprehensively examine the relationship between financial reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research endeavor…
Abstract
Purpose
This study aims to comprehensively examine the relationship between financial reporting quality (FRQ) and investment efficiency (IE). The central thrust of this research endeavor is to empirically analyze the impact of FRQ on diverse facets of investment, including overinvestment, underinvestment and overall IE.
Design/methodology/approach
Using a sample of 13,902 firm-year observations from publicly listed US companies, this study uses the generalized method of moment (GMM) in conjunction with three distinct measures for FRQ under three different investment settings, considering firm liquidity and industry performance.
Findings
This study offers interesting insights into the intricate relationship between FRQ and IE. The results indicate a strong positive relation between the two constructs. In particular, the research reveals a negative link between FRQ and underinvestment, and an inverse relationship between FRQ and overinvestment. These findings suggest that FRQ is one of the key drivers of IE and that by enhancing FRQ, businesses can better optimize their investments.
Practical implications
This study highlights the significant implication of the effect of FRQ on IE, as it enables businesses to optimize their investments by improving their decision-making processes and better risk assessment of associated projects, resulting in more efficient capital allocation. A higher degree of FRQ increases investors’ confidence in a company’s financial statements, resulting in higher liquidity. It can benefit regulators to set higher standards and promote transparency.
Originality/value
The study examines the relationship between FRQ and IE. The study finds a strong positive relation between FRQ and IE, with FRQ being a key driver of IE. The paper’s original contribution lies in its comprehensive examination of the complex relationship between FRQ and IE, using robust analytical techniques by applying GMM and taking into consideration firms liquidity and industry performance.
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Shiri Kashi and Yotam Hod
This study aims to address the complexities of fixed and growth mindsets within educational settings and critique traditional assessment methods and interventions used in mindset…
Abstract
Purpose
This study aims to address the complexities of fixed and growth mindsets within educational settings and critique traditional assessment methods and interventions used in mindset research. It aims to develop a comprehensive approach – encompassing methodology, conception and practice – that incorporates mindsets within a broader growth orientation framework.
Design/methodology/approach
This research uses a holistic case study analysis of 14 higher education students, emphasizing their personal growth narratives. A uniquely designed course draws on person- and idea-centered principles that provide a rich environment to facilitate students’ growth. The analytical approach moves beyond standard mindset questionnaires by integrating self-awareness, cognitive biases and personal growth factors into a multidimensional growth orientation framework.
Findings
Results suggest that traditional mindset metrics may be indirectly related to actual growth orientations due to the influence of cognitive biases. This study finds that typical short, focused interventions may fail to reflect true changes in mindset, as they often do not engage with the broader personal growth orientations of the individuals involved.
Originality/value
This research is original in its application of a holistic and comprehensive approach to studying growth in education. By contextualizing mindsets within enriched learning environments that promote deep reflection and knowledge building, it provides new insights into how educational practices and research methodologies can better support authentic and sustained growth in learners.
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Abstract
Purpose
This paper aims to examine how the number of short videos posted and the number of influencers employed, two important strategies in short video marketing, affect consumer behavior and how price discounts moderate the effects of influencer endorsement on consumer browsing and purchasing behavior.
Design/methodology/approach
Drawing on the literature on influencer endorsement, this study used an ordinary least square model to empirically examine the two effects of endorsement strategies in increasing product traffic and sales for consumers at a short video app, Douyin (TikTok).
Findings
The results show that the number of short video ads produces the classic inverted U-shape for traffic and sales, and both effects were strengthened under a high discount condition. Whereas the number of influencers has a positive effect on traffic but produces an inverted U-shape for sales, both effects were undermined under a high discount condition.
Originality/value
This study is the first to explore the two distinct effects (repetition effect and diffusion effect) of influencer endorsement on browsing and purchasing behavior and theorize about the moderate effects of discounts on these effects.
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Manoj Krishnan and Satish Krishnan
The study aims to drive conceptual clarity around resistance to information technology projects, integrating multiple facets of the phenomenon from earlier studies.
Abstract
Purpose
The study aims to drive conceptual clarity around resistance to information technology projects, integrating multiple facets of the phenomenon from earlier studies.
Design/methodology/approach
The study conducts a meta-synthesis of qualitative studies on resistance to technology projects; it analyzes those studies at a case-specific level, compares and contrasts emergent concepts against each other, and “translates” those to the rest of the studies. The study uses the seven-step meta-ethnography method by Noblit and Hare to reciprocally translate emergent concepts to construct the conceptual model.
Findings
Through meta-synthesis, the study derives a new conceptual model for resistance to information technology projects, exemplifying how the identified antecedents create user resistance and how the phenomenon progresses within organizations.
Research limitations/implications
This study enriches the observations and conclusions of past individual studies while explicating various facets of the mechanisms that generate and progress technology resistance within organizations. It offers fresh insights into the equivocal nature of the phenomenon and the distinctive ways it progresses from individual to group level.
Practical implications
Many ambitious and costly digital transformation efforts do not succeed due to user resistance. Understanding the mechanisms that create user resistance can help organizations manage technology projects better, thereby reducing the technology assimilation gap and protecting returns on related investments.
Originality/value
There have been extensive studies on technology acceptance (enablers) within organizations, while those relating to technology inhibitors are somewhat limited. However, the symmetry of understanding between enablers and inhibitors is vital for organizations to assimilate promising technologies and transform their business models. This model uses a new lens of sensemaking theory to explain how the antecedents trigger perceived threats and resistance behavior; it highlights the nuances around the development of resistance within individuals and its progression to groups. The resultant model offers better generalizability in organizational contexts.
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Mohamed M. Tailab, Nourhene BenYoussef and Jihad Al-Okaily
The purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone.
Abstract
Purpose
The purpose of this paper is to examine how chief executive officers’ (CEOs) narcissism impacts firm performance and how this, in turn, affects a CEO’s positive rhetorical tone.
Design/methodology/approach
The narcissism score is measured by using an analytical composite score for each CEO based on eight factors. The paper uses textual analysis on a sample of 848 CEO letters of US firms over the period 2010–2019. WarpPLS software, version 7.0 was used to conduct structural equation modeling through the partial least squares because a non-linear algorithm exists between CEO narcissism, firm performance and positive tone, and the values of path coefficients moved from non-significant to significant.
Findings
The results suggest that performance partially mediates the relationship between CEO narcissism and positive tone. This indicates that not all the positivity expressed by narcissistic CEOs is opportunism; some of it is indeed driven by better performance. The reported findings indicate that firm performance explains one-quarter of a CEO’s positive words, whereas some three-quarters of the positivity is driven by a narcissistic CEO (i.e. opportunism). A comparison of letters signed by highly narcissistic and less narcissistic leaders reveals that among those letters signed by highly narcissistic leaders, firm performance plays a significant mediating role between narcissistic tendencies and positive tone. However, among those with less narcissistic score, there is no evidence that performance mediates the tone and narcissism. Interestingly, both highly narcissistic and less narcissistic CEOs use positive words and optimistic expressions even when their firms perform poorly or negatively.
Research limitations/implications
The results help shareholders be aware that CEOs may opportunistically use their personal characteristics and language to manipulate them. Data limitations about women CEOs were one of the reasons behind the small proportion of women CEOs in this study, making it low in generalizability.
Originality value
A comprehensive review showed that none of previous studies examined the more ambiguous relationship between a CEO’s narcissist tendency, the firm’s performance, and CEO rhetorical tone. As one set of studies focused on Narcissism → Performance, and the other one on Performance → Tone, this current study completes the picture with Narcissism → Performance → Tone.
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Abhinav Verma and Jogendra Kumar Nayak
This paper aims to explain how consumer persuasion knowledge and perceived deception in advertisements can influence consumers’ future evaluation of fake news about a brand.
Abstract
Purpose
This paper aims to explain how consumer persuasion knowledge and perceived deception in advertisements can influence consumers’ future evaluation of fake news about a brand.
Design/methodology/approach
This research develops a conceptual model using widely used persuasion knowledge theory and confirmation bias theory. A questionnaire-based online survey (n = 410) was conducted by displaying an advertisement stimulus followed by a fake news stimulus to test the model. Covariance-based structural equation modeling was used to analyze the hypothesized research model.
Findings
The results demonstrate that consumers with high persuasion knowledge are more likely to trust and adopt fake news about an advertised brand through the mediation of perceived deception in the advertisement. Additionally, perceived deception indirectly affects information adoption through the mediation of news credibility.
Practical implications
Theoretically, this study contributes to the existing body of literature on advertising deception and fake news. This research also extends theory of persuasion knowledge in understanding adoption of fake news. Practically, this study has significant implications for various stakeholders, including brands, social media corporations and consumers.
Originality/value
This research adds novel insights in the relationship of consumers’ persuasion knowledge and credibility and adoption of fake news. Furthermore, the investigation of the relationship between the perceived deception in advertising and the adoption of fake news has not been explored, which is also novel.
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Mohsen Anwar Abdelghaffar Saleh and Dejun Wu
This paper aims to examine the relationship between corporate COVID-19 disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt.
Abstract
Purpose
This paper aims to examine the relationship between corporate COVID-19 disclosure (COVID_DISC) and stock price volatility (SPV) in Egypt.
Design/methodology/approach
The authors used the manual content analysis method to measure corporate COVID-19 disclosure in the narrative sections of annual reports. The authors use ordinary least squares (OLS) regression to examine the impact of corporate COVID-19 disclosure on stock price volatility using unique data from Egyptian-listed firms during COVID-19 pandemic over the period of 2020 to 2022. Propensity score matching method was adopted to mitigate the potential endogeneity issue.
Findings
This study reveals that corporate COVID-19 disclosure has a significant negative impact on stock price volatility, suggesting COVID-19 disclosure reduces stock price volatility. In addition, the results confirm that COVID-19 disclosure offers value relevant information to investors, which is consistent with the Egyptian Financial Supervisory Authority’s (EFSA) motivation in calling for more information on COVID-19 pandemic.
Practical implications
The findings of this study can help corporate managers and EFSA in enhancing corporate disclosure and transparency during future financial crises. Moreover, the findings offer valuable insights to investors, helping them gain a better understanding of the business environment during COVID-19 crisis.
Originality/value
To the best of the authors’ knowledge, this is the first Egyptian empirical evidence that examines the relationship between corporate COVID-19 disclosure and stock price volatility.
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Swechchha Subedi and Marketa Kubickova
This study explores how institutional and cultural factors influence political trust among hotel employees and its impact on support for local government actions, with…
Abstract
Purpose
This study explores how institutional and cultural factors influence political trust among hotel employees and its impact on support for local government actions, with implications for hotel leadership and regulatory compliance.
Design/methodology/approach
Employing a quantitative approach and structural equation modeling (SEM-PLS), the study integrates institutional and cultural theories of trust. Data were collected from 444 frontline hotel employees via mTurk in May 2021.
Findings
The research reveals insights into the significant role of institutional and cultural factors in shaping political trust among hotel employees. Moreover, it demonstrates a positive correlation between political trust and support for local government actions.
Research limitations/implications
This research has limitations to acknowledge. The sample size may restrict generalizability, and data from May 2021 might not capture long-term trends. Furthermore, relying solely on quantitative data may overlook individual nuances and complexities.
Practical implications
Hotel leadership can leverage these findings to prioritize building political trust among employees, leading to better support for government actions and regulatory compliance.
Social implications
Fostering trust between hotel employees and governing bodies can foster more effective collaboration, benefiting the hotel industry and the broader community.
Originality/value
This research contributes to the existing body of knowledge by presenting a novel conceptual model that integrates institutional theory and cultural theory of trust to examine the formation of political trust in the context of hotel employees. The application of this model to the hospitality industry adds to the limited research available in this area.
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Sewanu Awhangansi, Titilayo Salisu, Oluwayemisi Awhangansi, Adefunke Dadematthews, Eghonghon Abumere, Benazir Siddiq, Eden Phillips, Meera Mogan, Ayoyimika Olushola, Atim Archibong, Adeniran Okewole, Increase Adeosun, Oladipo Sowunmi, Sunday Amosu, Michael Lewis, Philip John Archard, Olugbenga Owoeye and Michelle O'Reilly
This paper aims to examine the role of bullying victimization in predicting psychopathology, encompassing post-traumatic stress disorder (PTSD), risk of developing prodromal…
Abstract
Purpose
This paper aims to examine the role of bullying victimization in predicting psychopathology, encompassing post-traumatic stress disorder (PTSD), risk of developing prodromal psychosis and emotional and behavioural problems, among in-school Nigerian adolescents.
Design/methodology/approach
A total of 351 junior secondary students (n = 173 males, 178 females; age range: 9–17 years) were recruited from five randomly selected public secondary schools in Nigeria. Students completed a variety of self-report measures, including a socio-demographic questionnaire, the prodromal questionnaire – brief version, the strengths and difficulties questionnaire (SDQ) and the multidimensional peer victimization scale. They were also interviewed using the PTSD module of the Mini International Neuropsychiatric Interview-Kid Version.
Findings
Although bullying victimization was not found to predict the presence of PTSD, it predicted the risk of developing prodromal psychosis. All SDQ subscales also held significant positive associations with bullying victimization. This indicates that higher levels of victimization are associated with increased behavioural and emotional difficulties among adolescents.
Practical implications
The study findings add support to whole system approaches involving relevant stakeholders in health, education, social and criminal justice sectors via protective policies to address the problems of bullying in schools.
Originality/value
The study contributes to evidence demonstrating a need for improved understanding regarding the role of exposure to bullying victimization in predicting various forms of psychopathology. Furthermore, there is specifically a need for research with this focus in developing countries in sub-Saharan Africa and the Nigerian education system.
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Aihie Osarenkhoe, Daniella Fjellström and Mabel Birungi Komunda
We examined the internationalization process of business promotion organizations. We focused on the key stages and strategies and how the networks formed during this process can…
Abstract
Purpose
We examined the internationalization process of business promotion organizations. We focused on the key stages and strategies and how the networks formed during this process can support their partners, particularly SMEs, in facilitating international expansion.
Design/methodology/approach
The theoretical lens: We combined the experiential learning-commitment interplay of the Uppsala model with a similar mechanism focused on business network relationships. A qualitative methodology: We used it to explore the question and the various forms of embeddedness within networks, offering an in-depth examination, particularly in the challenging natural settings of a cluster organization in geographic information systems (GIS).
Findings
We found that the cluster organization’s internationalization began regionally, forging connections with clusters in the Nordic and Baltic countries and Europe. Over time, the cluster recognized the importance of innovation leadership, leading to the integration of its core competencies with complementary technologies from other global geospatial technology hubs.
Research limitations/implications
The study fills research gaps by examining global linkages between regional clusters and international partners, focusing on external gaps. We explored how clusters can leverage global innovation systems and networks for matchmaking, capitalization and investment. Moreover, we addressed the need for more research on cross-cluster gaps and barriers to global market interaction. By providing insights into expanding beyond local interactions, the study enhances understanding of how clusters can increase the global reach and competitiveness of firms within them.
Originality/value
The platform established during the internationalization process was crucial, as SMEs within clusters often lack the resources, time and expertise to enter international markets alone. This platform helps SMEs overcome barriers such as size, resources and unfamiliarity with foreign markets.
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