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1 – 10 of over 1000
Article
Publication date: 21 December 2022

Naiding Yang and Ye Chen

Corporate donation behavior sends two financial-related signals, i.e. sufficient cash flow and self-confidence in future earnings. This paper aims to investigate whether these…

Abstract

Purpose

Corporate donation behavior sends two financial-related signals, i.e. sufficient cash flow and self-confidence in future earnings. This paper aims to investigate whether these financial-related signals released by corporate donation drive investors to make more optimistic forecasts about the firm’s future earnings per share (EPS) and whether this effect varies across different historical earnings trends.

Design/methodology/approach

This study is based on a controlled online experiment with 553 MBA students.

Findings

The results demonstrate that a financial signaling mechanism works, but it is moderated by historical earnings trends. When the earnings trend is always increasing, the more the number of financial signals received, the higher the investors’ EPS forecast; when the earnings trend is fluctuating (down then up or up then down), investors’ EPS forecast is higher when they receive financial signal(s) than when they do not, but no additive effect occurs from receiving one signal to two signals; when the earnings trend is always decreasing, investors’ EPS forecast is irrelevant to the number of financial signals received.

Originality/value

To the best of the authors’ knowledge, this study is the first to experimentally investigate a possible mechanism to explain investors’ positive response to corporate social responsibility (CSR) (specifically, corporate donation) disclosures – the financial signaling mechanism. This study also extends the research on the impact of financial information on investors’ use of nonfinancial information by investigating the moderating role of historical earnings trends on the financial signaling mechanism of the CSR effect.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 8 February 2024

Crystal T. Lee, Zimo Li and Yung-Cheng Shen

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their…

Abstract

Purpose

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their digital works. Despite this, no studies have examined the drivers of continuous content contribution behavior (CCCB) toward NFTs. Hence, this study draws on the theory of relational bonds to examine how various relational bonds affect feelings of psychological ownership, which, in turn, affects CCCB on metaverse platforms.

Design/methodology/approach

Using structural equation modeling and importance-performance matrix analysis, an online survey of 434 content creators from prominent NFT platforms empirically validated the research hypotheses.

Findings

Financial, structural, and social bonds positively affect psychological ownership, which in turn encourages CCCBs. The results of the importance-performance matrix analysis reveal that male content creators prioritized virtual reputation and social enhancement, whereas female content creators prioritized personalization and monetary gains.

Originality/value

We examine Web 3.0 and the NFT creators’ network that characterizes the governance practices of the metaverse. Consequently, the findings facilitate a better understanding of creator economy and meta-verse commerce.

Details

Internet Research, vol. 34 no. 6
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 17 May 2024

Adil Riaz and Fouzia Hadi Ali

This study aims to examine the influence of organizational flexibility (OF) and shared vision (SV) on sustainable competitive advantage (SCA) with the mediation role of…

Abstract

Purpose

This study aims to examine the influence of organizational flexibility (OF) and shared vision (SV) on sustainable competitive advantage (SCA) with the mediation role of responsible innovation (RI) in the manufacturing industry of a developing country. Furthermore, big data analytics capability (BDAC) serves as a moderator between RI and SCA.

Design/methodology/approach

The study's hypotheses are investigated using the structural equation modeling (SEM) method. Through simple random sampling, information was gathered from 247 owners/managers of manufacturing SMEs.

Findings

The results elucidate that OF and SV significantly determine RI and SCA. Moreover, RI significantly mediates between SV, OF and SCA. Besides, RI significantly determines SCA. BDAC significantly leads to SCA. Finally, BDAC significantly moderates between RI and SCA.

Research limitations/implications

RI is crucial for manufacturing small and medium-sized enterprises (SMEs) to gain SCA and BDAC is important to address the changing demands of consumers for environment-friendly products. This study gives the public an overview of the different degrees to which SMEs are embracing RI and BDAC; with more environment-friendly initiatives, the natural environment will become more sustainable. Environmental sustainability will benefit each individual living in society.

Originality/value

This study adds value to the existing literature by focusing on predictors that affect SCA. Using dynamic capability theory, this initial study examines the influence of SV and OF on SCA and RI as mediators. Furthermore, BDAC is used as a moderating variable between RI and SCA. Managers, students and researchers can benefit from this study.

Details

Business Process Management Journal, vol. 30 no. 4
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 13 April 2023

Dandan He, Zhong Yao, Futao Zhao and Yue Wang

Retail investors are prone to be affected by information dissemination in social media with the rapid development of Web 2.0. The purpose of this study is to recognize the factors…

Abstract

Purpose

Retail investors are prone to be affected by information dissemination in social media with the rapid development of Web 2.0. The purpose of this study is to recognize the factors that may impact users' retweet behavior, namely information dissemination in the online financial community, through machine learning techniques.

Design/methodology/approach

This paper crawled data from the Chinese online financial community (Xueqiu.com) and extracted author-related, content-related, situation-related, stock-related and stock market-related features from the dataset. The best information dissemination prediction model based on these features was determined by evaluating five classifiers with various performance metrics, and the predictability of different feature groups was tested.

Findings

Five prevalent classifiers were evaluated with various performance metrics and the random forest classifier was proven to be the best retweet prediction model in the authors’ experiments. Moreover, the predictability of author-related, content-related and market-related features was illustrated to be relatively better than that of the other two feature groups. Several particularly important features, such as the author's followers and the rise and fall of the stock index, were recognized in this paper at last.

Originality/value

This study contributes to in-depth research on information dissemination in the financial domain. The findings of this study have important practical implications for government regulators to supervise public opinion in the financial market.

Details

Aslib Journal of Information Management, vol. 76 no. 4
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 26 November 2024

Ahsan Habib, Dinithi Ranasinghe and Ying Liu

We aim to provide a systematic literature review of the determinants and consequences of labor investment efficiency in an international context. First, we offer a theoretical…

Abstract

Purpose

We aim to provide a systematic literature review of the determinants and consequences of labor investment efficiency in an international context. First, we offer a theoretical discussion of labor investment efficiency, followed by an examination of its measurement. Next, we review the determinants of labor investment efficiency, categorizing them into firm fundamentals including financial reporting quality, governance and controls, corporate social responsibility/environmental regulation and macroeconomic determinants. Finally, we review the limited empirical literature on the consequences of labor investment efficiency. We also provide some suggestions for future research.

Design/methodology/approach

We perform a systematic literature review using the Preferred Reporting Items for a Systematic Review of Meta-Analysis (PRISMA) guidelines to examine archival studies investigating the determinants and consequences of labor investment efficiency. Using a Boolean search strategy on the Scopus and PRISMA selection criteria, we review 86 published archival research articles from 2014 to the end of August 2024.

Findings

Our review highlights that firm-level fundamental factors including financial reporting quality have profound implications for labor investment efficiency. Effective governance mechanisms also help mitigate agency conflicts and information asymmetries and alleviate labor investment inefficiencies. Furthermore, the influence of regulations including ESG-related regulations and macroeconomic factors play a crucial role in shaping labor investment decisions. We find very little research on the consequence of labor investment efficiency.

Practical implications

Our review has highlighted that well-functioning corporate governance tools are effective in mitigating inefficient labor investments. Stakeholders, therefore, should ensure that firms have effective internal governance mechanisms in place and that external governance regulations complement and where necessary act as substitutes for internal governance mechanisms to optimize labor investments.

Originality/value

To the best of our knowledge, this study represents the first systematic review of extant research on labor investment efficiency. Our review highlights some research gaps, particularly about the consequences of labor investment efficiency and offers some suggestions for future research.

Details

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

Keywords

Open Access
Article
Publication date: 26 January 2024

Nannan Xi, Juan Chen, Filipe Gama, Henry Korkeila and Juho Hamari

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in…

5783

Abstract

Purpose

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

Design/methodology/approach

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Findings

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

Originality/value

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

Details

Internet Research, vol. 34 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 11 July 2024

Tasmeem Chowdhury Bonhi, Rashed Al Karim, Shazia Sharmin, Nusrat Jahan and Faria Chowdhury

This study aims to examine the associations between the three goals (hedonic, gain and normative) and university students’ proenvironmental behavior. After that, the authors…

Abstract

Purpose

This study aims to examine the associations between the three goals (hedonic, gain and normative) and university students’ proenvironmental behavior. After that, the authors investigate how environmental knowledge acts as a mediator between three goals (hedonic, gain and normative) and proenvironmental behavior.

Design/methodology/approach

The study used the quantitative approach adopting the goal framing theory (GFT) as the theoretical framework, for analyzing behavior of university students toward environment including both undergraduate and postgraduate levels. The data was gathered through the distribution of a structured questionnaire to private universities in Chattogram and structural equation modeling was used to analyze the data.

Findings

Hedonic and gain goals have positive effects on students’ proenvironmental behavior while the normative goal has insignificant association. In addition, all the three goals are significantly linked with students’ environmental knowledge. Besides, environmental knowledge significantly mediates the association between three goals and proenvironmental behavior.

Practical implications

The findings can provide valuable insights for integrating sustainability and environmental education into the formulation and planning of curricular and extra-curricular activities, with an emphasis on students’ intrinsic motivation.

Originality/value

The mediating role of environmental knowledge between three goals and proenvironmental behavior is the unique contribution of this study.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 26 July 2024

Nasib Dar, Yasir Mansoor Kundi and Zeeshan Hamid

This study examines the direct influence of team-member exchange (TMX) on team innovative work behavior (IWB) and the mediating roles of team knowledge sharing and team job…

Abstract

Purpose

This study examines the direct influence of team-member exchange (TMX) on team innovative work behavior (IWB) and the mediating roles of team knowledge sharing and team job crafting.

Design/methodology/approach

To test our research model, we collected multilevel, multisource, and multi-wave data from 284 employees and 74 teams in Pakistan.

Findings

TMX positively relates to team IWB directly and indirectly via serial mediation of team knowledge sharing and team job crafting.

Originality/value

This is the first study to investigate how TMX promotes team IWB through team knowledge sharing and team job crafting.

Details

Evidence-based HRM: a Global Forum for Empirical Scholarship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-3983

Keywords

Open Access
Article
Publication date: 18 June 2024

Benjamin Mwakyeja and Honest F. Kimario

Optimization of dynamics determining distribution performance of pharmaceuticals is vital in realizing Sustainable Development Goal (SDG) number 3 which insists on provision of…

Abstract

Purpose

Optimization of dynamics determining distribution performance of pharmaceuticals is vital in realizing Sustainable Development Goal (SDG) number 3 which insists on provision of good health and well-being to the society. This study was designed at unfolding diverse factors that influence the distribution performance of pharmaceuticals in the Medical Stores Department (MSD) of Tanzania.

Design/methodology/approach

This study utilized cross-sectional survey strategy in gathering data from 67 staff members working in the MSD using census approach. A structured questionnaire facilitated the collection of quantitative data which were later analyzed using ordinal logistic regression.

Findings

The results disclosed that all variables of inventory management, information management system and facility location positively and significantly govern the distribution performance and henceforth rejection of the foreseen null hypothesis.

Research limitations/implications

This study realized dynamics inducing distribution performance of pharmaceuticals but did not cover the role of 3PLS and 4PLS in enhancing the same, and hence, an imminent study ought to seal this gap. Also, having grasped management information system is of strategic pillar, then it would sound imperative to analyze the application of artificial intelligence in distribution system performance.

Originality/value

This paper assimilates the concept of subaspects of supply chain management in footings of distribution management and that of pharmaceuticals and hence multidisciplinary value addition. Also, this study illustrates the applicability of strategic choice theory in strategic management in developing countries through pertinent choice of inventory management, information management system and facility location in triumphing SDGs.

Details

Management Matters, vol. 21 no. 2
Type: Research Article
ISSN: 2752-8359

Keywords

Article
Publication date: 28 October 2024

Siavash Moayedi, Jamal Zamani and Mohammad Salehi

This paper aims to provide a full introduction, new classification, comparison and investigation of the challenges as well as applications of layerless 3D printing, which is one…

Abstract

Purpose

This paper aims to provide a full introduction, new classification, comparison and investigation of the challenges as well as applications of layerless 3D printing, which is one of the industry 4.0 pioneers.

Design/methodology/approach

Given the significance and novelty of uniform 3D printing, more than 250 publications were collected and reviewed in an unbiased and clear manner.

Findings

As a result, the majority of uniform parts printed in polymer form are known up to this point. In a novel division for better researchers’ comprehension, uniform printing systems were classified into three categories: oxygen inhibition (OI), liquid lubrication (LL) and photon penetration (PP), and each was thoroughly investigated. Furthermore, these three approaches were evaluated in terms of printing speed, precision and accuracy, manufacturing scale and cost.

Originality/value

The parameters of each approach were compared independently, and then a practical comparison was conducted among these three approaches. Finally, a variety of technologies, opportunities, challenges and advantages of each significant method, as well as a future outlook for layerless rapid prototyping, are presented.

Details

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

Keywords

1 – 10 of over 1000