Search results

This study aims to assess the relationship between brand experience and brand equity in the private banking industry, focusing on the potential mediating effects of brand identification, attachment and engagement.

Data was conveniently gathered from 293 customers with bank accounts in different private banks using a structured questionnaire. The collected data was analyzed using PLS-SEM.

The study found that brand identification, attachment, engagement and experience significantly influence brand equity. Furthermore, all three mediators mediate the correlation between brand experience and brand equity.

This study’s findings provide valuable insights for management and decision-makers in the private banking industry. They can use these insights to enhance their banks’ brand equity through exceptional brand experiences. This research also significantly contributes to the current body of knowledge on the importance of brand experience in developing brand equity and achieving business success in the banking sector.

This study makes a unique contribution to the existing body of knowledge by introducing the mediating roles of brand identification, attachment and engagement in the association between brand experience and brand equity. This enriches the current understanding of brand management strategies in the banking sector.

Induction heating as an energy source is a novel, recent method in extrusion-based metal additive manufacturing. The purpose of this paper is to develop an optimized coil for extrusion-based metal wire additive manufacturing. The optimized coil is so designed that uniform temperature distribution can be achieved in the extruder, achieving uniform material deposition in a semi-solid state, which is required for additive manufacturing.

Coil shape optimization is achieved by using arrangement of coil turns as a control variable in the form optimization process, and the objective function is to minimize the gradient in the distribution of the magnetic field to achieve uniform heating in the extruder for maintaining consistent solid and liquid fraction during material deposition. A combination of numerical solutions and geometrical optimization has been used for this study.

Experimental and simulation results reveal that the optimized induction coil produced a more uniform axial temperature distribution in the extruder, which is suitable for maintaining a uniform solid-to-liquid fraction ratio during material deposition.

The author has investigated the use of optimized-shaped induction coils in extrusion-based additive manufacturing. The optimized coil can achieve a more uniform temperature distribution in the extruder in comparison to the standard helical coil used in the existing process, which means optimized coil achieves a more uniform solid-to-liquid ratio during printing in comparison to existing standard coil shapes used for heating extruders and fulfils the requirement of additive manufacturing.

The purpose of this study is to investigate resource-constrained multi-project scheduling problems (RCMPSP) involving uncertainty in the form of time-dependent renewable resource reliability. A key focus is to minimize the makespan (completion time) of projects when resources can become unavailable or fail over time at non-constant rates. Accounting for realistic resource reliability seeks to provide scheduling solutions that better reflect potential delays in practical multi-project environments.

A new discrete-time binary integer programming formulation of RCMPSP is expanded to include time-dependent resource reliability and simultaneously evaluate the time-dependent failure rate and constant repair rate of a resource. A new hybrid immune genetic algorithm with local search (HIGALS) is developed to solve this NP-hard problem. HIGALS incorporates a new coding mechanism, initialization method and local search operator.

A case study tests the proposed HIGALS approach. The validity of the mathematical model is confirmed by solving small-sized problems with GAMS software. The proposed HIGALS algorithm is validated by solving small-sized problems and comparing its solutions with GAMS. The superiority of HIGALS is demonstrated by comparing its solutions with six basic algorithms on medium- and large-sized problems. Results show that HIGALS outperforms existing algorithms, achieving an average reduction in makespan of over 11.79%, while maintaining the advantages of genetic, immune and local search algorithms and avoiding their disadvantages.

Considering time-dependent resource reliability can help project managers plan for disruptions and delays in resource-critical projects. HIGALS provides decision support for robust multi-project scheduling.

This study contributes to the field by investigating RCMPSP with time-dependent renewable resource reliability, which reflects real-world uncertainty more accurately. HIGALS presents a novel approach to balance intensification and diversification for this challenging problem.

This study aims to explore whether corporate governance mechanisms affect environmental, social and governance (ESG) disclosure by firms across countries. It investigates whether board cultural diversity affects ESG disclosure.

The proposed methodology draws on multidimensional scaling as a multivariate assessment tool to evaluate and prioritize the effect of corporate governance on environmental, social and governance disclosure. This study uses a cross-country sample of 672 listed firms located in 40 countries for the period between 2014 and 2022. We used a panel regression to test the hypotheses. Moreover, we conducted a two-stage least squares regression analysis as an additional robustness check.

The results show that companies can have high-quality ESG disclosure when they have good corporate governance. Interestingly, this study found that board composition and some criteria of corporate social responsibility (CSR) positively affect ESG disclosure for firms.

This study adds to the existing body of accounting knowledge in several dimensions. Indeed, to the best of our knowledge, this is one of the few studies that investigate the effect of corporate governance on the environmental, social and governance disclosure of firms across 40 countries. This study also has important implications for the board of directors’ characteristics and CSR, which strive to improve the index of ESG disclosure.

This paper aims to present a predictive model approach to estimate the tensile behavior of polylactic acid (PLA) under uncertainty using the fused deposition modeling (FDM) and American Society for Testing and Materials (ASTM) D638’s Types I and II test standards.

The prediction approach combines artificial neural network (ANN) and finite element analysis (FEA), Monte Carlo simulation (MCS) and experimental testing for estimating tensile behavior for FDM considering uncertainties of input parameters. FEA with variance-based sensitivity analysis is used to quantify the impacts of uncertain variables, resulting in determining the significant variables for use in the ANN model. ANN surrogates FEA models of ASTM D638’s Types I and II standards to assess their prediction capabilities using MCS. The developed model is applied for testing the tensile behavior of PLA given probabilistic variables of geometry and material properties.

The results demonstrate that Type I is more appropriate than Type II for predicting tensile behavior under uncertainty. With a training accuracy of 98% and proven presence of overfitting, the tensile behavior can be successfully modeled using predictive methods that consider the probabilistic nature of input parameters. The proposed approach is generic and can be used for other testing standards, input parameters, materials and response variables.

Using the proposed predictive approach, to the best of the authors’ knowledge, the tensile behavior of PLA is predicted for the first time considering uncertainties of input parameters. Also, incorporating global sensitivity analysis for determining the most contributing parameters influencing the tensile behavior has not yet been studied for FDM. The use of only significant variables for FEA, ANN and MCS minimizes the computational effort, allowing to simulate more runs with reduced number of variables within acceptable time.

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social distrust trauma contexts in the Tehran Stock Exchange (TSE).

This study adopted mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected firms listed on the TSE, respectively. In developing the framework and implementation procedure, the study used an exploratory data collection (qualitative) approach to review the phenomenon of the shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Therefore, based on Cochran sampling techniques, 405 questionnaires were returned and became the basis of analysis.

Based on the mixed method of this study, the result in the qualitative part provides the forensic accounting framework of the existence of three categories; there are six components and 39 themes during 13 interviews. In the quantitative section, the results of the study showed that forensic accounting has a negative and significant effect on the trauma of social mistrust in the accounting profession.

This paper has created a framework that provides empirical evidence for an approach for future research to examine further issues of forensic accounting work. Moreover, this paper, through the provided framework, developed propositions showing relationships between the professionalism level, the legislation infrastructure and the quality of services, particularly in relation to forensic accounting, which helps to develop the protection of shareholders in the future.

The purpose of this study is to identify the impact of accounting disclosures and corporate governance on stock returns for firms listed on the Palestine Stock Exchange (PEX) during the period from 2014 to 2022.

Data from the quarterly reports published to the Palestine Stock Exchange from 2014 to 2022 were used in this analysis. The study makes use of secondary financial data from 52 firms in the insurance, banking, investments, services and manufacturing industries. The study used three-panel regression techniques to assess the research’s assumptions.

Our findings suggest that investors and stakeholders do not take accounting disclosures and corporate governance into consideration when evaluating stocks since they have a large and detrimental influence on stock returns. Our findings suggest that firms with financing restrictions would more clearly experience the negative effects of accounting disclosures and corporate governance on stock returns.

This study has some limitations, including the fact that it only looked at one context and one Middle Eastern country and that its method of obtaining primary data relied primarily on disclosures, corporate governance, financial reports and secondary data. In addition to the fact that there is data that we were not able to collect due to complete confidentiality and non-disclosure. The main limitation is that the sample size of this study is small due to the limited number of listed firms on the (PEX).

This paper provides some significant managerial implications for policymakers, regulators and investors. The regulatory agencies, authorities, businesses and investors can benefit from the management implications of this study. Accounting disclosure activities and corporate governance could have benefits. These procedures still need to be effectively incorporated into stock valuations. Government agencies should require businesses to reveal more complex information while lowering the percentage of indirect data they provide.

This study provides significant insights and implications for regulatory authorities, decision-makers and investors. This study contributes to the literature by evaluating the link between accounting disclosures and corporate governance and stock returns and determining if this relationship is subject to financing restrictions using a database of Palestinian firms registered on the (PEX). Governance indicators and accounting disclosures have a significant increase in the application of governance elements in companies listed on the (PEX) during the study period, which indicates that accounting disclosures and corporate governance have a strong impact on stock returns.

Innovative design and execution approaches are employed in infrastructure sectors and planning to enhance the integrated project delivery system, assure the sustainability of infrastructure projects, and meet the demands of the dynamic, changing environment. Delivery methods must incorporate new technologies. By combining digital technology, teamwork, and mass manufacturing, a greater degree of exceptional quality, sustainability, and resilience in the environment will be generated. As a result, a new approach does not rely on the reaction policy, but instead considers alternative scenarios and employs a simulation model to determine the best course of action.

In the paper, the system dynamics approach to construction management is validated in light of pertinent research. Additionally, it describes the difficulties facing the infrastructure projects' delivery system. Additionally, the strategy for system dynamics creation is described. This strategy includes a causal loop diagram, generates a stock-flow diagram, and simulates forecasts of model behavior over time. Next, the optimization model's validation process is used to create a system dynamics model for choosing the best infrastructure project delivery system project and controlling it to maximize sustainability, mass production, digital integration, and team integration. The dynamic complexity of project management is growing.

The primary goal is to present a system dynamics (SD) simulation to look at how well infrastructure projects perform in terms of choosing the best method for delivering infrastructure projects. One of the most ideal methods for delivering projects is integrated project delivery. An effective methodology for making strategic decisions on the choice of the best project delivery method. In order to enhance certain infrastructure project delivery system metrics for sustainability, mass production, digital integration, and team integration, the model included building strategy and sophisticated system dynamics simulation. According to the construction strategy, the outcomes have been satisfactory.

System dynamics research has been done to replicate the idea of contemporary construction in order to determine the best approach for delivering infrastructure. The government and decision-makers would benefit from understanding this research as they decide on the best delivery method for boosting the sustainability and productivity of infrastructure projects in Egypt.

This study aims to respond to the latest research calls to precisely revisit the nexus between corporate green innovation (CGI) and financial decisions through deeply investigating the mediating effect of corporate environmental performance measured by the effectiveness of emission reduction.

This study analyzes nonfinancial-listed firms on the Australian Securities Exchange from 2002 to 2019 using multiple regression analysis on a panel data set. Initially, different static panel data approaches were used. To account for the potential endogeneity issue and generate robust outcomes, the authors apply the one-step system generalized method of moment, two-stage least squares and lagged model approaches.

The results provide a clear indication that the practices of green innovation can favorably contribute to the level of environmental performance, which in turn affect the firm’s ability in opening the new financial doors and shape solid capital structure. In this context, the effective environmental performance fully mediates the nexus between CGI and capital structure of a firm. More importantly, the outcomes are robust and coherent across different estimation techniques.

The originality of this study lies in its utilization of mediation analysis to explore the relationship between CGI and a firm's financial structure. This approach distinguishes it from previous research by offering a thorough and nuanced understanding of how green innovation practices influence the financing decisions of a firm.

Climate change has led to a rise in the frequency, intensity and scope of droughts, posing significant implications for businesses. This study examines the impact of local community drought levels on audit pricing. Additionally, it explores the moderating effects of high-tech industries, auditor busyness and the level of local community concern regarding the drought crisis.

This study employs a mixed-methods approach to rigorously test the research hypotheses. The quantitative phase of the study utilizes a sample of 1,278 firm-year observations from Iran’s capital market. For the analysis of the quantitative data, ordinary least squares regression with clustered robust standard errors is used. Additionally, this research supplements its quantitative findings with qualitative evidence obtained through semi-structured interviews with 19 Iranian audit partners.

The results suggest that firms operating in provinces facing severe droughts experience notably higher audit fees. Furthermore, the positive relationship between drought and audit fees is weakened when auditors are busy, local community concern regarding the drought crisis is high or the firm operates within high-tech industries. These findings are supported by a range of robustness checks and qualitative evidence gathered from the field.

This research contributes to the growing literature on climate change by examining the influence of local community drought levels on audit pricing within an Iranian context. Additionally, our study sheds light on how high-tech industries, auditor workload and the level of local community concern regarding the drought crisis moderate the relationship between drought and audit fees. Importantly, our study pioneers in providing mixed-methods evidence of the association between drought severity and audit fees.