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Article
Publication date: 7 January 2025

Amanpreet Kaur, Mahesh Joshi and GaganDeep Singh

The study aims to examine the relation between corporate reputation and a firm’s systematic risk for top performing Indian companies.

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Abstract

Purpose

The study aims to examine the relation between corporate reputation and a firm’s systematic risk for top performing Indian companies.

Design/methodology/approach

The paper uses Panel regression analysis of the data from the top 500 listed Indian companies constituting the BSE500 index over a 15-year period from 1 April 2002–31 March 2017. Firm age and shareholders’ return have been used as proxy of firm reputation. This paper use signalling theory to explain the impact of corporate reputation on market risk where proxy for the corporate reputation is seen as an information available to the market.

Findings

The findings show a significant positive impact of corporate reputation on systematic risk, indicating that a firm’s systematic risk increases with its reputation. Specifically, the findings suggest that reputed firms experience increased levels of market risk and scrutiny from stakeholders.

Practical implications

The results will help corporate managers from developing economies where corporate reputation plays an important role in determining the investment behaviour.

Originality/value

This study deploys two broad approaches to measure reputation and discern its impact on risk, such as reputation among financial stakeholders and reputation among public stakeholders on market risk, specifically on fast emerging Indian market.

Details

The Bottom Line, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0888-045X

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Article
Publication date: 6 January 2025

Shalini Aggarwal, Suzan Dsouza, Mahesh Joshi, Roger Antoun and Duc Hong Thi Phan

This paper systematically analyzes the literature on environmental, social and governance (ESG). It explores the antecedents, decisions and outcomes (ADO) influencing ESG…

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Abstract

Purpose

This paper systematically analyzes the literature on environmental, social and governance (ESG). It explores the antecedents, decisions and outcomes (ADO) influencing ESG investments; theories used in the literature; publication years, geographical locations and journals of publication of ESG-related articles; notable gaps in research on ESG investments; theoretical and managerial implications and prospective research avenues within the ESG field. All ESG components are interconnected with the United Nations’ Sustainable Development Goals (SDGs).

Design/methodology/approach

The PRISMA framework was employed to screen articles from the Scopus database. A total of 386 articles spanning 2011–2024 were included. The search terms used to screen the articles for inclusion were “sustainable finance,” “ESG,” “environment, social, corporate governance,” “green finance,” “green bond,” “social bond,” “blue bond,” “social finance” and “corporate social responsibility.”

Findings

The findings indicate that organizations utilize green bonds, blue bonds and green loans to mitigate environmental concerns. To address social issues, companies issue social bonds and sustainable bonds and engage in socially responsible investing. To address concerns about corporate governance, companies emphasize corporate social responsibility and intellectual capital.

Practical implications

The findings can be used to inform policymakers on the implementation of comprehensive regulatory frameworks in the realm of ESG. Tax benefits and subsidies should be extended to firms fostering ESG practices.

Originality/value

This study offers a comprehensive synthesis of the ESG literature by examining the ADO framework, which has not been systematically applied to ESG investments before. It integrates diverse components of ESG investments with the United Nations’ SDGs, providing a unique perspective on how these investments align with global sustainability objectives.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

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Article
Publication date: 28 January 2025

Pritpal Singh Bhullar, Mahesh Joshi, Sharad Sharma, Duc Hong Thi Phan and Anh Lan Nguyen

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency…

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Abstract

Purpose

The purpose of the current study is to contribute to the existing body of knowledge by understanding the rationale, benefits and consequences of taxing cryptocurrency transactions. This study investigates where taxation and cryptocurrencies meet from an investment standpoint.

Design/methodology/approach

A comprehensive bibliometric study was conducted to offer a thorough examination of the published literature in the last decade pertaining to the intersection of cryptocurrencies and taxation across nations. This study provides an analysis of citation patterns, prominent authors, publication trends and thematic clusters by applying VOSviewer and R-studio.

Findings

The results indicate a tendency in the existing literature to address the taxes concerns associated with cryptocurrency transactions. The findings demonstrate that cryptocurrency taxation discrepancies across countries create tax evasion, transaction risks and market uncertainties.

Practical implications

The report provides a theoretical framework for policymakers and financial experts to create a global cryptocurrency tax regime. The study emphasizes the need to incorporate technology start-ups to mitigate public safety and security risks, strengthen financial systems and provide regulators with necessary supervision.

Originality/value

The study provides an extensive on taxation issues such as tax evasion and money laundering in the context of cryptocurrency. There has been no prior effort to explore this research domain so deeply and provide comprehensive details on cryptocurrency.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

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Book part
Publication date: 21 February 2025

Mahesh Chandra Joshi, Richa Bhatia and Hitesh Jhanji

Artificial Intelligence (AI) is a branch of computer science, and Chatbot relies on the technology of AI. Chatbot has an AI feature which can be used for many messaging…

Abstract

Artificial Intelligence (AI) is a branch of computer science, and Chatbot relies on the technology of AI. Chatbot has an AI feature which can be used for many messaging applications. A chatbot has a very advanced and promising interaction between humans and machines. They are a representative of systematic evolution of a question-answering natural language processing (NLP). Today, India has over 4.6 crores investor accounts with Central Depository Services (India) Limited (CDSL) who are actively investing in stocks, mutual funds, insurance and banking schemes. Chatbot plays an important role today in investor awareness and grievance resolution. Chatbots offer several advantages like standardised operations, higher efficiency and time saving but it has several disadvantages such as lack of human touch and inability to understand fragmented or grammatically incorrect sentences. There are several objections as it may contribute to further unemployment in many sectors. Overall analysis indicates that Chatbot application has a lot of potential in the investment sector in country like India.

Details

Digital Transformation for Business Sustainability and Growth in Emerging Markets
Type: Book
ISBN: 978-1-83549-109-6

Keywords

Available. Content available
Book part
Publication date: 21 February 2025

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Abstract

Details

Digital Transformation for Business Sustainability and Growth in Emerging Markets
Type: Book
ISBN: 978-1-83549-109-6

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Article
Publication date: 11 February 2025

Junyi (Amy) Xie, Olamide Olajuwon-Ige, Chatura Ranaweera, Seonjeong (Ally) Lee and Vishakha Kumari

Technological innovations are rapidly transforming service frontlines, resulting in increasingly complex service touchpoints. These touchpoints place greater demands on frontline…

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Abstract

Purpose

Technological innovations are rapidly transforming service frontlines, resulting in increasingly complex service touchpoints. These touchpoints place greater demands on frontline employees (FLEs) to deliver a positive customer experience. Despite the considerable extant body of knowledge on FLE competencies, the literature on frameworks for managing the complexity of contemporary frontlines from the FLE’s perspective is sparse. This paper aims to fill this critical gap by developing a framework that enables FLEs to deliver positive moments of truth (MOTs) while ensuring the well-being of all actors involved.

Design/methodology/approach

This paper uses a conceptual approach rooted in the organizational mindfulness and individual mindfulness literature as the theoretical lens. This is complemented by a comprehensive review of the FLE skills literature supported by marketplace examples to illustrate the optimal use of the said skills.

Findings

This paper proposes a conceptual framework of mindfulness orientation which delineates how FLE competencies underpinned by a set of key skills can deliver positive MOTs and actor well-being.

Research limitations/implications

The research is conceptual in nature and does not contain validation through empirical data.

Practical implications

This comprehensive skill set provides a clear roadmap for firms in both recruitment and developing training for their FLEs, thus contributing to practice.

Originality/value

Firstly, we present a conceptual framework of mindfulness, combining organizational mindfulness and individual mindfulness that will enable employees to help facilitate the creation of positive MOTs. Secondly, we develop a comprehensive set of employee skills that underpin the mindfulness orientation framework.

Details

Journal of Service Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-5818

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Article
Publication date: 6 August 2024

Pankaj Kumar, Pardeep Ahlawat, Mahender Yadav, Parveen Kumar and Vaibhav Aggarwal

The present study aims to examine the households’ attitudes and intentions to adopt an indoor air purifier against the smog crisis in India by using a comprehensive theoretical…

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Abstract

Purpose

The present study aims to examine the households’ attitudes and intentions to adopt an indoor air purifier against the smog crisis in India by using a comprehensive theoretical framework based on the combination of the Protective Action Decision Model (PADM) and the Theory of Planned Behavior (TPB). The United Nations Sustainable Development Goals (SDGs) 2030 also emphasized ensuring a healthy and safe life, especially by achieving SDG-3, SDG-11 and SDG-13.

Design/methodology/approach

Using purposive sampling, the data were collected through a survey questionnaire distributed to 382 households, and study hypotheses were assessed by using partial least squares structural equation modeling employing SmartPLS.

Findings

The results revealed that mental health risk perception (MHRP) was the most influential determinant of households’ attitudes toward adopting air purifiers, followed by smog knowledge, physical health risk perception (PHRP), information seeking and product knowledge. Notably, results revealed that households’ attitude is a leading determinant of their adoption intention toward the air purifier compared to subjective norms (SN) and perceived behavioral control (PBC).

Originality/value

To the best of the authors’ knowledge, the present study is the first to provide new insights into an individual’s protective behavior response toward ecological hazards by examining the households’ adoption intention toward the air purifier against the smog crisis using PADM and TPB model inclusively. In addition, the present study analyzes the impact of both PHRP and MHRP on individuals’ protective behavior separately. Also, this study provides theoretical contributions and important practical implications for the government, manufacturers and air purifier sellers.

Details

Marketing Intelligence & Planning, vol. 43 no. 1
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 12 February 2025

Mário Dias Lousã, Henrique Teixeira and José Carlos Pereira de Morais

This study aims to investigate the evolution of cybersecurity in autonomous vehicles over the past decade, focusing on influential publications, leading authors, key themes and…

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Abstract

Purpose

This study aims to investigate the evolution of cybersecurity in autonomous vehicles over the past decade, focusing on influential publications, leading authors, key themes and emerging research trends.

Design/methodology/approach

A systematic literature review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses approach, with data extracted from The Lens database and analyzed using VOSviewer and Bibliometrix. This study provides a quantitative overview of academic trends from 2014 to 2023. The analysis reveals significant growth in scientific production, predominantly driven by the USA, China and the UK. Central themes include network security, cyberattack prevention and regulatory frameworks.

Findings

The findings emphasize that cybersecurity, artificial intelligence (AI) and regulation are critical for developing secure and reliable vehicular systems.

Research limitations/implications

Future research should focus on enhancing security in vehicle-to-everything, vehicle-to-vehicle and vehicle-to-infrastructure communications by improving protocols and integrating AI.

Practical implications

Key themes identified include trust in security, reliability and user experience.

Social implications

The analysis highlights future research directions, particularly the integration of AI with sustainable development and autonomous transportation policies.

Originality/value

This study provides a quantitative overview of academic trends from 2014 to 2023 regarding the theme of cybersecurity and self-driving cars.

Details

International Journal of Innovation Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-2223

Keywords

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