Search results

This study aims to investigate the relationship between related party transactions (RPTs), specifically sales and purchases, and financial distress. It also explores the moderating role of various corporate governance mechanisms and audit-firm characteristics in this relationship.

This study spans the period before and during the COVID-19 pandemic and uses a logistic regression model focusing on an eight-year noncylindrical panel data set, covering a sample of Omani listed companies from 2014 to 2021.

The empirical findings reveal a contrasting relationship between RPT sales and financial distress: a significant negative relationship in the postpandemic period, and a positive relationship in the prepandemic period. Conversely, RPT purchases exhibit a consistently significant positive relationship across all periods. The presence of a Big Four audit-firm and audit delay are notable moderating variables associated with audit-firm attributes. Additionally, the board’s review of RPT transactions, size, meetings and independence are significant moderator variables pertaining to corporate governance.

This study provides empirical evidence to inform regulators of the efficiency and opportunistic aspects of RPTs in relation to financial distress. The study’s findings offer valuable guidance to managers by suggesting ways to reinforce corporate governance practices and strengthen audit mechanisms to counteract the negative consequences of RPTs.

To the best of the author’s knowledge, this study is the first to explore the direct relationship between both RPT sales and purchases and financial distress while also examining the moderating effect of corporate governance and audit attributes. This comprehensive approach distinguishes itself from its unique contributions to the field.

This study aims to examine the relationship between tie strength and poor asnaf student’s normative commitment and its impact on behaviour.

A sample of 129 poor asnaf students participated in this study. SMART-PLS 3.2.8 was used to analyse the data.

The findings show that the tie strength dimension (trust, emotional intensity, mutual confiding and relational exchange) positively relates to poor asnaf student’s normative commitment. Also, the result shows that poor asnaf students’ normative commitment is positively related to recipient behaviour.

This study focuses on poor asnaf students receiving zakat financial education aid.

The findings provide valuable information on the factors that encourage poor asnaf students’ normative commitment. Related parties, such as the zakat institution, could use these findings to plan further action to enhance the poor asnaf student’s normative commitment and behaviour.

The study showed that the social tie strength framework could be used to determine the variables affecting poor asnaf student’s normative commitment and behaviour.

This essay contributes to the ongoing exposition of a project management-focused understanding of “public policy” implementation. Distinct from previous studies that take a predominantly administrative sciences perspective, the delivery and implementation of publicly funded infrastructure projects as an instrument of public policy is explored through the lens of legal frameworks.

We adopt the explanation-building review approach to provide descriptions and explanations of the relevant enablers and context necessary for the successful delivery and implementation of publicly funded infrastructure projects.

The ambiguity associated with public policy is more likely to hinder than facilitate the use of publicly funded infrastructure projects as preferred instruments of choice for implementing public policy.

Despite substantial interest among academics and practitioners in utilising projects as tools for public policy implementation, thorough discussions on the legal complexities inherent in these projects remain scarce.

Research on organizational citizenship behavior (OCB) has been based on Western developed economies’ samples (or specific Eastern countries such as China and Saudi Arabia), lacking attention to developing contexts (Latin America). Even though OCBs’ antecedents in the Global North context have been thoroughly explored, Corporate Social Responsibility’s (CSR) perceptions and organizational commitment’s (OC) roles are “under-studied” in such developing contexts. This study aims to respond to the call for research on the behavioral perspective on CSR in Latin America, challenging implicit assumptions of theories developed in Western developed countries, related to the employees’ CSR perceptions and OC and OCB research.

In a postpositivist approach, the authors tested whether CSR and OC directly affect OCB, exploring OCB’s five dimensions – altruism, courtesy, consciousness, civic virtue and sportsmanship, with a main hypothesis that CSR and OC directly affect OCBs. The sample comprises responses from 1,059 employees from public and private Higher Education Institutions (HEIs) in Brazil – the largest economy in Latin America, yet a collectivistic society developing country, in which OCB phenomena is still underexplored or done to a lesser extent.

Whenever positively perceiving their organizations’ CSR activities, employees identify strongly with the organization, influencing positive job outcomes such as OC and OCBs. Findings indicate that despite not perfectly fitting non-North American contexts, the OCB five-dimension structure is positively related to employees’ CSR perception, confirming OC’s stronger role in the Brazilian context. Indeed, findings confirm OC’s influence over all OCB dimensions, re-stating it as a stronger predictor of behaviors like consciousness (compliance), civic virtue and sportsmanship.

This research accepted the challenge of bringing OC back to OCB research. Indeed, seminal work had implied OC as a robust and significant predictor of the OCB, yet in Western developed economies. The scarcity of research on the matter in developing collectivist economies such as Brazil, justifies this study’s novelty and appropriateness.

La investigación sobre el organizational citizenship behavior (OCB) se ha basado en muestras de economías desarrolladas occidentales (o países orientales específicos como China y Arabia Saudita), sin prestar atención a los contextos en desarrollo (América Latina). Aunque se han explorado a fondo los antecedentes de las OCB en el contexto del Hemisferio Norte Global, las percepciones de la Responsabilidad Social Empresarial (RSE) y los roles del compromiso organizacional (CO) están “poco estudiados” en tales contextos en desarrollo. Respondemos al llamado a investigar la perspectiva conductual de la RSE en América Latina, desafiando los supuestos implícitos de las teorías desarrolladas en los países desarrollados occidentales, relacionadas con las percepciones de RSE de los empleados y las investigaciones sobre OC y OCB.

En un enfoque pos-positivista, probamos si la RSE y el OC afectan directamente al OCB, explorando las cinco dimensiones del OCB: altruismo, cortesía, conciencia, virtud cívica y espíritu deportivo, con la hipótesis principal de que la RSE y el OC afectan directamente a los OCB. La muestra comprende respuestas de 1.059 empleados de instituciones de educación superior (IES) públicas y privadas en Brasil, la economía más grande de América Latina, pero un país en desarrollo con una sociedad colectivista, en el que los fenómenos OCB aún están poco explorados o se realizan en menor medida.

Siempre que perciben positivamente las actividades de RSE de sus organizaciones, los empleados se identifican fuertemente con la organización, lo que influye en resultados laborales positivos, como OC y OCB. Los hallazgos indican que, a pesar de no encajar perfectamente en contextos fuera de América del Norte, la estructura de cinco dimensiones de OCB está positivamente relacionada con la percepción de RSE de los empleados, lo que confirma el papel más fuerte del OC en el contexto brasileño. De hecho, los hallazgos confirman la influencia del compromiso organizacional sobre todas las dimensiones del OCB, reformándolo como un predictor más fuerte de comportamientos como la conciencia (cumplimiento), la virtud cívica y el espíritu deportivo.

Esta investigación aceptó el desafío de devolver el OC a la investigación de OCB. De hecho, un trabajo fundamental había implicado que el OC era un predictor sólido y significativo del OCB, incluso en las economías desarrolladas occidentales. La escasez de investigaciones sobre el tema en economías colectivistas en desarrollo como Brasil, justifica la novedad y pertinencia de este estudio.

A investigação sobre o comportamento de organizational citizenship behavior (OCB) tem-se baseado em amostras de economias desenvolvidas ocidentais (ou de países orientais específicos, como a China e a Arábia Saudita), sem atenção aos contextos em desenvolvimento (América Latina). Embora os antecedentes dos OCBs no contexto do Hemifério Norte tenham sido exaustivamente explorados, as percepções da Responsabilidade Social Corporativa (RSE) e os papéis do organizational commitment (OC) são “subestudados” nesses contextos em desenvolvimento. Respondemos ao apelo por pesquisas sobre a perspectiva comportamental da RSE na América Latina, desafiando pressupostos implícitos de teorias desenvolvidas nos países ocidentais desenvolvidos, relacionadas às percepções de RSC dos funcionários e às pesquisas de OC e OCB.

Numa abordagem pós-positivista, testamos se a Responsabilidade Social Corporativa e o OC afectam directamente o OCB, explorando as cinco dimensões do OCB – altruísmo, cortesia, consciência, virtude cívica e espírito desportivo, com a hipótese principal de que a RSE e o OC afectam directamente os OCB. A amostra compreende respostas de 1.059 funcionários de Instituições de Ensino Superior (IES) públicas e privadas do Brasil – a maior economia da América Latina, mas um país em desenvolvimento com sociedade coletivista, no qual o fenômeno do OCB ainda é subexplorado ou realizado em menor grau.

Sempre que percebem positivamente as atividades de RSE das suas organizações, os funcionários identificam-se fortemente com a organização, influenciando resultados positivos do trabalho, como OC e OCBs. Os resultados indicam que, apesar de não se ajustar perfeitamente aos contextos não norte-americanos, a estrutura de cinco dimensões do OCB está positivamente relacionada com a percepção de RSE dos funcionários, confirmando o papel mais forte do OC no contexto brasileiro. Na verdade, os resultados confirmam a influência do compromisso organizacional sobre todas as dimensões do OCB, reafirmando-o como um preditor mais forte de comportamentos como consciência (conformidade), virtude cívica e espírito desportivo.

Esta pesquisa aceitou o desafio de trazer o OC de volta à pesquisa de OCB. Na verdade, o trabalho seminal tinha implicado o OC como um preditor robusto e significativo do OCB, ainda nas economias desenvolvidas ocidentais. A escassez de pesquisas sobre o assunto nas economias coletivistas em desenvolvimento, como o Brasil, justifica a novidade e a adequação deste estudo.

The purpose of this study is to nutritionally evaluate dams exposed to caloric restriction or cafeteria diets during the lactation period.

Twenty-four female Wistar rats (n = 8/group) and their respective litters received during lactation: Control (CTRL) – received standard chow; Caloric restriction (CR) – received 50% of the ratio of the CTRL group; Cafeteria diet (CAF) – received cafeteria diet. Weighing of the mother rats and their respective litters occurred weekly and the diets were daily. At weaning, levels of glucose, total cholesterol, high-density lipoprotein, low-density lipoprotein (LDL) and triglycerides were evaluated. Abdominal adipose tissue was removed and weighed. Liver tissue was removed to determine the lipid profile.

CR dams showed lower food (p < 0.01), caloric (p < 0.01) and all macronutrients (p < 0.01) intake. This group also observed intense weight loss (p < 0.01), in addition to low litter weight (p < 0.01). CAF dams had higher caloric intake (p < 0.05) and increased consumption of lipids (p < 0.01). The CAF group also reported greater accumulation of abdominal adipose tissue (p = 0.01), elevated levels of LDL (p < 0.01) and hepatic lipids (p < 0.01), as well as a litter with higher weaning weight (p < 0.01).

Few studies have evaluated the effects of different models of malnutrition focusing on dams. CR dams showed severe weight loss, which may have caused their pups to be underweight. On the other hand, the CAF diet during lactation led to a higher consumption of lipids and accumulation of adipose tissue, which generated a high weight of the litter.

The study of mindfulness is still shown to be of interest in different aspects of organisations and/or businesses. Therefore, this study aims to present an integrative, multi-level model of mindfulness based on a holistic approach that can contribute to better governance practices and lead to competitive advantages.

To fulfil this aim, an extensive integrative review of the literature, from the main articles about this topic, was made.

This study shows that the concept of mindfulness, a conscious presence or full attention and its relation with organisations or firms’ personal, behavioural and social characteristics, in the current context of great adversity, uncertainty and unpredictability, is of interest at the individual, organisational and social level.

This conceptual study has important implications for both practice and theory. It demonstrates that mindfulness significantly impacts the manager/business person’s ecosystem at the individual, organisational and social levels, particularly in relation to Sustainable Development Goals.

This study introduces a comprehensive theoretical model that explains this relationship and organises information from a multi-level perspective. This approach can contribute to the advancement of theory by clarifying and discussing the role of mindfulness at the individual, organisational and societal levels. It also identifies opportunities and outlines future research directions, aiming to promote more sustainable development.

This study aims to investigate the complex dynamics of sports sponsorship within the context of mixed martial arts (MMA). Specifically, it explores how audience attitudes toward MMA influence their perceptions of players and sponsors, and subsequently, how these attitudes affect brand perceptions and purchase intentions. Furthermore, this research examines the moderating effect of fans' attitudes toward MMA on the relationship between their attitudes toward sponsors and their purchase intentions. MMA was selected as the focus of this study due to its propensity to evoke more intense emotional responses than other sports, as evidenced by previous research.

Study 1 was conducted to systematically assess the emotional responses elicited by MMA. This preliminary study involved 277 participants. Building on the findings from Study 1, Study 2 employed an online survey to investigate the relationships among various constructs related to MMA. This survey was facilitated through an external portal and included a sample of 459 participants residing in the United States. The constructs measured in this survey were attitudes toward the player (ATP), attitudes toward the sponsor (ATS), perception of brand quality (PBQ), purchase intention (ITP) and attitudes toward mixed martial arts (ATM).

The study reveals that respondents rated MMA the most negatively among the analyzed sports, with the highest standard deviation, indicating that MMA evokes extreme emotional responses. The findings confirm that attitudes toward the player positively influence attitudes toward the sponsor, aligning with sponsorship-linked marketing theory. Moreover, positive attitudes toward the player were found to enhance perceptions of the sponsor’s brand quality. The research further demonstrated that attitudes toward the sponsor and perceptions of brand quality mediate the relationship between attitudes toward the player and purchase intentions, underscoring the complex nature of consumer decision-making in MMA sponsorship.

This research provides novel insights into the critical role of audience engagement and personal connection with sports in formulating effective sponsorship strategies. It emphasizes the need for marketers to tailor their approaches to align with the sport’s personal significance to the audience, employing narratives that resonate with their identities and values. Enhancing player-sponsor associations through co-branded campaigns and endorsements is essential. Furthermore, consistently maintaining high product quality and fostering emotional connections with the sport are key strategies to drive increased purchase intentions.

The degree of development and the way to identify a fiscal shock matter in evaluating the effects of the fiscal policy. This paper contributes to the debate on the effects of a fiscal expansion on private consumption and the real effective exchange rate.

This paper uses a sign-restriction method to identify a fiscal shock in the panel structural VAR analysis in the context of both developed and developing countries.

The authors’ find that (1) private consumption increases in response to a positive government spending shock in both groups, yet such consumption effect is greater in developing than industrial countries; (2) the response of real effective exchange rate to the government spending shock varies across groups: it depreciates in developed countries and appreciates in developing countries; (3) trade balance improves in both groups.

This study sheds light on the differential effects of fiscal shock on consumption and real exchange rate in both developed and developing economies.

This study examines the association between financial education and budgeting behavior among college students. Under the guidance of the extended theory of planned behavior, we use a comprehensive measure of budgeting behavior and explore mediating factors between financial education and budgeting behavior.

Financial education was measured by both frequency and intensity of taking courses in finance and economics in college. Data from a sample of college students across China were analyzed using structural equation modeling and serial mediation analysis to explore the mediating roles of attitudes, subjective norms, perceived control and budgeting intentions in this relationship between financial education and budgeting behavior.

Budgeting intentions alone did not mediate the relationship between financial education and budgeting behavior. However, the serial mediation involving attitudes, subjective norms and budgeting intentions was significant.

The findings of this study have significant implications for financial educators, universities, governments and families. Financial educators should prioritize budgeting in curricula and aim to enhance students’ budgeting attitudes and intentions. Universities should enhance their financial education offerings, while governments and families should foster supportive environments and positive norms and attitudes around budgeting.

This research contributes a nuanced measurement of budgeting, analyzes the link between financial education and budgeting behavior among college students and highlights the roles of various components of the theory of planned behavior. It extends the theory by identifying how financial attitudes, subjective norms and budgeting intentions mediate the relationship between financial education and budgeting behavior.

The study aims to attain insights into the role of destructive leadership and perceived organizational politics as catalysts for employee disengagement through the perspective of social identity theory. The research further considers employees’ defensive cognitions for a comprehensive understanding of these interrelated phenomena in the workplace.

In order to ascertain the pertinence and contextual relevance of the proposed framework, literary review was complemented by a survey-based study encompassing 114 full-time employees purposively selected from the six systemically important banks of Pakistan.

The findings accentuate the significance of destructive leadership in inducing withdrawal behaviours among employees directly and indirectly through continuance commitment. The results also underline perceptions of politics as a significant work environment impediment amplifying employees’ propensity to undergo psychological withdrawal.

The study contributes to strategic human resource management literature by offering an identity-based explanation for employees’ disengagement, considering Pakistan’s power-distant and collectivist orientation. The research further introduces an empirical novelty by postulating a total effect moderation model.