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Article
Publication date: 7 February 2025

Zulkaif Ahmed Saqib, Muhammad Ikram and Luo Qin

This research aims to explore how policymakers manage the information and communication of green behavior on social platforms to support their growth in corporate social…

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Abstract

Purpose

This research aims to explore how policymakers manage the information and communication of green behavior on social platforms to support their growth in corporate social responsibility (CSR). Social platforms play a strategic and interactive role through electronic word-of-mouth (eWOM), which brings unprecedented green purchase opportunities.

Design/methodology/approach

Based on stakeholder theory, a conceptual framework is designed to investigate the influence of green behavior interactions (GBIs) on CSR under the mediating effects of eWOM subfactors (eWC = eWOM communication, eWIA = eWOM information adoption and eWSC = eWOM source credibility). Data from 414 regular stakeholders of logistics firms were analyzed via structural equation modeling.

Findings

The results reveal positive influences of the GBI on eWC, eWIA, eWSC and CSR, with path coefficients of 0.329, 0.713, 0.809 and 0.316, respectively. The mediating effects of eWC and eWSC from the GBI to CSR were discovered with path coefficients of 0.105 and 0.226, respectively. Coincidentally, the mediating role of eWIA was positive but not supported. The outcomes of this study indicate that the administration of GBI and eWOM from a green purchase perspective is essential for a firm. The CSR practices of green logistics firms can be successfully supported by the administration of the GBI and eWOM indicators.

Originality/value

This study develops a novel multidimensional framework that illustrates the impact of eWOM on reducing information asymmetry, enhancing credibility, supporting informed decision-making and improving green consumer behavior. By amplifying positive reviews, increasing engagement and establishing a feedback loop, this framework aims to provide comprehensive insights into the efficacy of eWOM for firms’ products and services.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

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Article
Publication date: 7 March 2023

Tan Thi Giang Tran, Tri Tri Nguyen, Bich Thi Ngoc Pham and Phuong Thi Thu Tran

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

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Abstract

Purpose

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

Design/methodology/approach

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

Findings

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

Originality/value

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

Details

Journal of Financial Reporting and Accounting, vol. 23 no. 1
Type: Research Article
ISSN: 1985-2517

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Publication date: 10 March 2025

Supina Supina and Amrik Singh

Sustainability, responsible travel and ecotourism have gained popularity in recent years, forcing all stakeholders to consider their environmental impact. This analysis identifies…

Abstract

Sustainability, responsible travel and ecotourism have gained popularity in recent years, forcing all stakeholders to consider their environmental impact. This analysis identifies tourist-harming acts and acknowledges tourism stakeholders like tourism firms, local communities and travellers' efforts to maintain and protect nature. Tourism stakeholders' care for their natural environment might impact the success of a destination's sustainable and ecotourism operations. Responsible tourism does not tolerate green washing. Sustainability is complicated, and sustainable tourism (ST) has numerous components, making it hard to identify responsible travel for tourist sustainability. Thus, tourism stakeholders' opinions and challenges must be considered. After COVID-19, everything is back to normal. It is critical to understand how relevant parties can promote ethical travel in ecological destinations. This will ensure that tourism meets local needs and protects natural and cultural resources. Therefore, stakeholders must be considered, and any issues that arise must be addressed. To protect the environment, responsible travel needs more than a campaign or a few little actions. How to build ethical journeys for and from all tourist stakeholders, especially in an ecological destination, is a hard and long-debated subject. This chapter highlighted the main stakeholders' viewpoints and concerns with responsible travel for tourism sustainability. For stakeholders to recognise the success of tourism sustainability, they must understand responsible travel. The authors asked the three primary stakeholders about their perspectives and the steps they needed to take to address the challenges. Understanding changing attitudes to willingly modify behaviour and influence habits, among other things, is crucial for promoting meaningful tourism.

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Article
Publication date: 24 January 2025

Abderrahmen Bouchenine and Ismail Almaraj

This study introduces a multi-vaccine multi-echelon supply chain (MVMS) framework designed to ensure sustainable vaccine distribution during outbreaks. The framework aims to…

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Abstract

Purpose

This study introduces a multi-vaccine multi-echelon supply chain (MVMS) framework designed to ensure sustainable vaccine distribution during outbreaks. The framework aims to minimize the total costs of vaccine distribution and reduce greenhouse gas (GHG) emissions to mitigate environmental impacts while maximizing job opportunities within the network.

Design/methodology/approach

Our proposed appraoch employs a multi-objective mixed-integer linear programming model.

Findings

The findings indicate that incorporating uncertainties related to demand and inspection errors significantly facilitates timely responses to unexpected shortages, fulfills the requirements of healthcare facilities, and enhances the supply chain’s resilience against future uncertainties. This study also explores managerial implications and suggests avenues for future research to further advance this field.

Originality/value

Existing literature on MVMS often relies on simplifying assumptions of perfect vaccines and primarily focuses on demand uncertainty. However, real-world supply chains are typically marked by imperfections, disruptions, and a variety of uncertainties beyond demand. In this work, we address several sources of parameter uncertainty, including demand variability, inspection errors, vaccine waste, and defective treatments rates to enhance the robustness of our model.

Details

Journal of Modelling in Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5664

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Publication date: 19 February 2025

Gordon J. Anderson

Beyond just equalizing opportunities, ‘levelling up’, ‘inclusive growth’ and ‘no child left behind’ policy initiatives require inequality measurement from a different perspective…

Abstract

Beyond just equalizing opportunities, ‘levelling up’, ‘inclusive growth’ and ‘no child left behind’ policy initiatives require inequality measurement from a different perspective than conventional measures provide. Whereas standard inequality measures quantify normalized aggregate distance from some centrality parameter or distribution, these imperatives demand equalization towards targets that are not necessarily a centrality parameter or distribution dependent upon the underlying egalitarian philosophy. Here, Inequality Modulated Success Indices are proposed in the face of Utilitarian, Prioritarian and Sufficientarian Imperatives. The techniques meet the challenges of both continuously measured and ordered categorical environments and are exemplified in a study of human capital acquisition in Spain over the 2009–2015 period. When such considerations are introduced in the final analysis, wellbeing improvement is no longer universally observed across the three imperatives. Whilst, under a First Order wellbeing indicator, Utilitarians and Egalitarians see an improvement in wellbeing whereas Prioritarians do not, under a second order indicator Utilitarians see an improvement whereas both Egalitarians and Prioritarians see a deterioration.

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Article
Publication date: 27 January 2025

I Gusti Ngurah Widya Hadi Saputra, Praptini Yulianti and Tri Siwi Agustina

This study aims to discern and examine the primary themes associated with gender and succession within family business by using bibliometric methodologies, including coauthorship…

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Abstract

Purpose

This study aims to discern and examine the primary themes associated with gender and succession within family business by using bibliometric methodologies, including coauthorship analysis and co-word analysis. These techniques are used to pinpoint the predominant subject matters within this domain.

Design/methodology/approach

A data set of 74 articles published between 2000 and 2021 was gathered from the Web of Science database. These articles were selected based on bibliographical records following the Preferred Reporting Items for Systematic Review and Meta-analysis guidelines. Subsequently, VOSviewer was employed to conduct a landscape analysis of the research pertaining to gender and succession in family businesses.

Findings

The analysis unveiled several noteworthy findings. Campopiano and McAdam emerged as notable contributors in this field, while Bertoni and Cavicchioli received the highest number of citations. The USA and Italy were identified as primary hubs of research activity, with significant contributions also stemming from other European nations. However, research originating from the Asian region appeared relatively sparse. Co-citation analysis underscored the influential works of Bennedsen et al. (2007) and Vera and Dean (2005) within this domain. In addition, the Family Business Review emerged as the most cited journal source for gender and succession research within family businesses.

Research limitations/implications

The data used in this study were only obtained from the Web of Science database collection, which may not include all of the available literature on this research topic. Future research should consider augmenting this data set with additional credible international databases to gain a more comprehensive understanding of gender and succession discourses in family businesses and their dynamics.

Practical implications

The outcomes of this research provide actionable insights for practitioners and leaders in family businesses. Recognizing the nuances of gender dynamics in succession is essential for making informed decisions about successor selection and developing effective strategies. The insights derived from this study can assist managers and founders in addressing succession challenges more effectively and optimizing succession processes within their family enterprises. Understanding these dynamics can contribute to more inclusive and successful succession outcomes.

Social implications

From a societal perspective, this research contributes to broader dialogues concerning gender equality and the dynamics of family businesses. By illuminating gender-related issues within succession processes, this study underscores the critical need to address gender biases and promote inclusivity within family enterprises. These efforts are pivotal in fostering more equitable and sustainable business practices.

Originality/value

These insights provide valuable perspectives on the contemporary research landscape concerning gender and succession within family enterprises, highlighting influential scholars and regional patterns. This study offers guidance for future research endeavors, particularly in addressing gaps in underrepresented regions and advancing the comprehension of gender dynamics in family business succession. The practical significance of this research extends to managers and founders of family businesses, aiding in the selection of future successors. Furthermore, it contributes to scholars by enhancing the understanding of succession strategies, processes and dynamics, especially those pertaining to gender considerations.

Details

Competitiveness Review: An International Business Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

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Article
Publication date: 4 March 2025

Enes Aslan

The purpose of this study is to find optimum production parameters using the Taguchi method in terms of printing material (a composite material produced from polylactic acid [PLA…

0

Abstract

Purpose

The purpose of this study is to find optimum production parameters using the Taguchi method in terms of printing material (a composite material produced from polylactic acid [PLA] and polypropylene [PP]) impacts on wear and friction.

Design/methodology/approach

A composite filament coil was fabricated from PLA and PP pellets using a lab-based extrusion device. The hardness and chemical structure of the filaments were examined. The filament-based material extrusion process was used to produce cylindrical shapes for tribological (pin-on-disc) analyses. Moreover, Taguchi methodology was performed to find the most influential parameter on tribological characteristics.

Findings

The hardness (Shore D) values of the filaments were polylactic acid (PLA) (85), polypropylene (PP) (58) and PLA and PP mixture of 50:50 (PLAPP) (63). Fourier-transform infrared spectroscopy (FTIR) and thermogravimetric analysis results show that PLA and PP mixtured successfully. The diameter deviation of all samples was found as lower than 5%. The honeycomb pattern presented the best dimensional accuracy. Changing printing patterns and temperatures affect the friction profile. Coefficient of friction (COF) values of cylindrical samples of PLA and PP samples around 0.35 and 0.31, respectively. Overall, material type for wear resistance applications is a key point.

Originality/value

To the best of the author’s knowledge, there seems to be a lack of 3D-printed PP and PLAPP studied in terms of tribological aspects as a neat polymer. The tribological profiles of PP, PLA and PLAPP (PLA and PP mixture of 50:50) were investigated in this study. The author believe that this is a preliminary study that might close the gap and add some novel information to the current literature.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

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Article
Publication date: 28 October 2024

Khushboo Garg and Pramod Kumar Vaishnav

This study aims to explore the characteristics of the Love wave propagation through a heterogeneous hydrogel layer bounded to a functionally graded PFRC substrate while…

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Abstract

Purpose

This study aims to explore the characteristics of the Love wave propagation through a heterogeneous hydrogel layer bounded to a functionally graded PFRC substrate while determining the displacement and electric potential in a di-electrically faintly conducting, mechanically compliant interface.

Design/methodology/approach

In order to calculate the value of response variables, the Wave mode method has been used. The governing modeled equations are non-homogeneous. The analytical solution has been obtained by deploying the boundary conditions.

Findings

The effect of thickness on the field variables for different values of variation parameter, mechanical constant of proportionality, electrical constant of proportionality and volume fraction of the PFRC substrate is examined for both, electrically open and short cases.

Originality/value

To the best of authors' knowledge, no attempt has been made to analyze the propagation characteristics of Love wave through the heterogeneous hydrogel Layer bedded over the functionally graded piezoelectric fiber-reinforced composites substrate.

Details

Multidiscipline Modeling in Materials and Structures, vol. 21 no. 1
Type: Research Article
ISSN: 1573-6105

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Article
Publication date: 8 January 2025

Konpanas Dumrongwong and Suwongrat Papangkorn

This research uses a firm’s disclosure of climate risk index derived from deep learning analysis of earnings conference calls to investigate how these disclosures affect market…

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Abstract

Purpose

This research uses a firm’s disclosure of climate risk index derived from deep learning analysis of earnings conference calls to investigate how these disclosures affect market reactions among publicly traded European companies. To address potential endogeneity issues, the study employs an event study methodology, using the Paris Agreement as an exogenous shock that signalled a stronger global commitment to climate action.

Design/methodology/approach

Apart from the standard ordinary least squares regression analysis, several robustness tests are used to ensure the validity and reliability of the results. These tests include propensity score matching, entropy balancing, and instrumental-variable analysis. Our final sample comprises 439 observations from European countries.

Findings

Our research shows that a firm’s greater exposure to climate risk causes the market to react negatively to the event. This suggests that regulatory scrutiny may raise costs for the company, which could ultimately result in lower stock returns.

Originality/value

Using a unique climate risk disclosure metric based on textual analysis in a European context, our study is the first to investigate the impact of firm-level climate risk disclosure on shareholder wealth.

Details

International Journal of Managerial Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1743-9132

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Article
Publication date: 19 July 2024

Irna Puji Lestari, Galuh Tri Pambekti and Arna Asna Annisa

This paper aims to provide a comprehensive and systematic overview of relevant factors that affect green purchase behavior of Muslims.

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Abstract

Purpose

This paper aims to provide a comprehensive and systematic overview of relevant factors that affect green purchase behavior of Muslims.

Design/methodology/approach

A systematic literature review was conducted to fill in the lack of conceptual clarity on the relationship between green product purchasing and Muslim consumers.

Findings

The review revealed that studies on Muslim green purchase behavior were mostly carried out in Asian countries, with the theory of planned behavior as a highly featured approach. The in-depth analysis captured more than 50 factors of green purchasing behavior of Muslims with religiosity, which was found to be the most mentioned determinant in the literature.

Practical implications

The finding provides three insights for future research and marketing practices: Muslim consumer behavior model development, green-halal product innovation and green Islamic marketing strategy formulation.

Originality/value

To the best of the authors’ knowledge, no literature review has comprehensively identified the determinants of Muslim green purchasing behavior. Therefore, enriched with bibliographical mapping, this study will systematically conduct a literature review to explain the driving factors of Muslims in purchasing green products and outline potential directions for marketers and researchers to enhance green ecosystems.

Details

Journal of Islamic Marketing, vol. 16 no. 1
Type: Research Article
ISSN: 1759-0833

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