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Article
Publication date: 25 July 2024

Jitender Kumar, Garima Rani, Manju Rani and Vinki Rani

This study aims to examine the mediating role of green finance in the relationship between green banking practices and the sustainability performance of banking institutions in…

Abstract

Purpose

This study aims to examine the mediating role of green finance in the relationship between green banking practices and the sustainability performance of banking institutions in developing economies.

Design/methodology/approach

The authors performed an empirical investigation by applying the “partial least squares structural equation modeling (PLS-SEM)” based on a representative sample of 414 bank employees working in the National Capital Region, India.

Findings

The study’s outcome confirms that employee, top-management, operation and policy related practices substantially influence green finance and banks’ sustainability performance. On the contrary, customer related practices insignificantly influence banks’ sustainability performance. Further, green finance substantially influences the sustainability performance of banking institutions.

Practical implications

This study shed light on green banking practices that can assist in achieving the vision of the “Clean India Mission” of the Indian government. In addition, it encourages policymakers and bank managers to fulfill their social responsibility by engaging employees and customers in cleaner operations to promote banks’ sustainability performance.

Originality/value

This is ground-breaking research that enriches the understanding of green banking practices and green finance by providing a novel theoretical framework concerning the sustainability performance of banking institutions. Theoretically, this paper also broadens the scope of corporate social responsibility literature by applying the resource-based view theory in finance and banking.

Details

Social Responsibility Journal, vol. 20 no. 10
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 29 October 2024

Jitender Kumar, Vinki Rani, Manju Rani and Garima Rani

Intellectual capital has recently gained significant attention for achieving a competitive advantage for firms. Accordingly, this study aims to examines the impact of intellectual…

Abstract

Purpose

Intellectual capital has recently gained significant attention for achieving a competitive advantage for firms. Accordingly, this study aims to examines the impact of intellectual capital on small and medium enterprises (SMEs) innovation performance. Additionally, it also examines the mediating role of firm’s attractiveness (FATR) and knowledge sharing (KS) in small enterprises of India’s National Capital Region (NCR).

Design/methodology/approach

Data was gathered from 395 owners and managers of the NCR region through a self-administered survey questionnaire. The author applied a “variance-based structural equation modeling” to examine the outcomes.

Findings

The outcomes exhibited that relational capital (RC) significantly influences the FATR, while human capital (HC) and structural capital (SC) insignificantly influences the FATR. Furthermore, HC, RC and SC substantially influence KS. Interestingly, the outcomes also reveal that a FATR and KS substantially influence innovation performance.

Research limitations/implications

This research provides valuable opportunities to expand the study of intellectual capital and innovation performance in SMEs across different countries, paving the way for future comparative analyses in diverse international contexts.

Practical implications

The results assist policymakers and practitioners in assessing an organization’s ability to transform data into intellectual capital within the context of “Industrial Revolution 4.0” to strengthen its sustainability and innovation performance.

Originality/value

The current paper delivers a more affluent and novel understanding of Indian SMEs by examining the interplay between intellectual capital and innovation performance mediating by a FATR and KS behavior. Furthermore, the proposed model has not been previously addressed in the academic literature, which signifies advancement in scientific knowledge.

Details

VINE Journal of Information and Knowledge Management Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5891

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Article
Publication date: 15 January 2025

Jitender Kumar, Garima Rani, Manju Rani and Vinki Rani

The substantial rise in tax evasion raises concerns about its adverse impact on the tax system’s integrity. This article aims to empirically investigate the factors affecting…

Abstract

Purpose

The substantial rise in tax evasion raises concerns about its adverse impact on the tax system’s integrity. This article aims to empirically investigate the factors affecting income tax evasion behavior among individuals in India’s National Capital Region (NCR).

Design/methodology/approach

A cross-sectional design was applied to gather primary data from (N = 548) taxpayers using a “self-administered survey questionnaire.” The hybrid “partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA)” approach was applied to analyze the data.

Findings

This research presents a comprehensive model that explains 53.4% of the variance in behavioral intention and accounts for 51.4% in the actual behavior of individuals who participate in income tax evasion. The outcomes show that high tax burden, corruption and complexity of the tax system significantly influence behavioral intention. On the contrary, digitalization and tax morale insignificantly influence behavioral intention. Notably, behavioral intention is significantly associated with the actual behavior of individuals engaging in income tax evasion.

Practical implications

The outcomes offer valuable implications for practitioners, including policymakers, governments and tax authorities, to effectively curb income tax evasion behavior and help them make informed decisions.

Originality/value

The innovative research model enhances prevailing knowledge by providing empirical insights into the effect of income tax evasion behavior among individuals in India. This study also contributes methodologically by combining PLS (linear) and fsQCA (nonlinear) techniques, demonstrating that both methodologies offer a deeper comprehension of the factors affecting individual behavior to engage in income tax evasion.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 20 December 2024

Jitender Kumar, Vinki Rani, Garima Rani and Manju Rani

Cloud computing services are game-changing in empowering organizations to drive innovation and unlock new growth opportunities. Accordingly, this study aims to examine the…

Abstract

Purpose

Cloud computing services are game-changing in empowering organizations to drive innovation and unlock new growth opportunities. Accordingly, this study aims to examine the determinants of cloud computing adoption in SMEs and assess their impact on firm financial performance, specifically focusing on the mediating role of organizational agility in driving cloud-enabled financial improvements.

Design/methodology/approach

Data were collected from 405 owners and managers of SMEs who used cloud computing. A “variance based-structural equation modelling” (PLS-SEM) was employed to test the hypothesis.

Findings

The PLS-SEM result shows that relative advantage, cost-effectiveness, compatibility and external environment support significantly influence cloud computing adoption in SMEs. However, complexity insignificantly impacts cloud computing adoption. The analysis also revealed that cloud computing adoption substantially influences organizational agility. Similarly, cloud computing adoption and organizational agility significantly influence firms’ financial performance.

Practical implications

The present research provides valuable suggestions to service providers, policymakers and managers on developing and expanding cloud computing in developed and developing nations. Additionally, cloud providers can recognize their role in creating a supportive and adaptable environment that ensures convenient access to cloud computing users.

Originality/value

This research is an initial attempt to blend the strength of diffusion of innovation (DOI) theory with two additional constructs (i.e. cost-effectiveness and external environment support) for making a comprehensive model of cloud computing adoption and its influence on firm financial performance. By doing this, the research adds to the empirical knowledge on cloud computing adoption and provides an institutional framework to interpret the impact of cloud-based information technology.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 13 December 2024

Jitender Kumar, Garima Rani, Manju Rani and Vinki Rani

Green products are gaining global popularity due to the energy crisis, global warming and other ecological issues of the 21st century. The present article aims to examine the…

Abstract

Purpose

Green products are gaining global popularity due to the energy crisis, global warming and other ecological issues of the 21st century. The present article aims to examine the green housing purchase behavior of individuals in developing economies. This study also investigates the mediating effect of purchase intention on the relationship between factors influencing the purchase of green housing and purchase behavior in the real estate industry.

Design/methodology/approach

A cross-sectional research approach was utilized to gather data from 388 individuals in the National Capital Region (NCR) of India. This article utilizes the “statistical package for social science (SPSS)” followed by “partial least squares structural equation modeling (PLS-SEM)” to test the formulated hypotheses.

Findings

The notable finding of this research highlights that environment awareness and environment knowledge significantly influence attitudes towards green housing, subjective norms and perceived behavioral control. In contrast, perceived risk has an insignificant impact on attitudes toward green housing, subjective norms and perceived behavioral control. Additionally, there is a substantial relationship among attitudes toward green housing, perceived behavioral control, subjective norms, green purchase intention and green purchase behavior.

Practical implications

The results of this research will advance academic understanding and provide valuable insights to individuals, policymakers and real estate developers by aiding them to make ecological and informed decisions. By identifying the factors that shape individual’ intentions to buy sustainable homes, we can contribute to fostering a strong and sustainable future.

Originality/value

Based on the reviewed literature and the researcher’s previous knowledge, this is one of the pioneering research that incorporates the theory of planned behavior (TPB) with environmental knowledge, awareness and perceived risk while also assessing the proposed model’s efficacy within a developing country, specifically India. Moreover, it represents one of the limited studies investigating actual use behavior toward green housing within the context of the Indian market.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

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Article
Publication date: 13 August 2024

Jitender Kumar, Garima Rani, Manju Rani and Vinki Rani

This study aims to empirically examine and analyze the factors that influence the adoption of blockchain technology, particularly within small and medium-sized enterprises (SMEs)…

Abstract

Purpose

This study aims to empirically examine and analyze the factors that influence the adoption of blockchain technology, particularly within small and medium-sized enterprises (SMEs). The study also predicts how adopting blockchain technology may affect SMEs’ market and financial performance.

Design/methodology/approach

The research is grounded in the theoretical frameworks of the “technology–organization–environment (TOE) framework” and the “resource-based view (RBV)” perspective. The researchers collected 407 responses from a survey conducted on SMEs in India. The statistical package for social science, followed by the “partial least square structural equation modeling (PLS-SEM)” technique, was applied for the data analysis.

Findings

This paper offered a robust research framework for blockchain technology adoption in which one of the two proposed technological factors (relative advantage), one organizational factor (top management support) and two environmental factors (competitive pressure and market dynamics) significantly influence blockchain technology adoption. Similarly, there is a substantial association between blockchain technology adoption and both market and financial performance. More specifically, the complexity and perceived investment cost have been recognized as barriers to SMEs adopting blockchain technology.

Research limitations/implications

The primary focus of this research lies in examining the adoption of blockchain technology among SMEs in India. Consequently, there exists an opportunity to broaden the scope of this study to include various other countries. Such an expansion holds the potential to yield more precise and comprehensive results, enabling a comparative analysis across diverse international contexts.

Practical implications

The outcomes have practical significance for SMEs as they navigate their strategies for adopting blockchain technology. Moreover, policymakers and practitioners can use these findings to enact specific measures targeting barriers, fostering the adoption of blockchain in Indian SMEs and creating a more supportive environment for technological integration and growth.

Originality/value

This study introduces a novel theoretical framework focusing on the impact of blockchain adoption on SMEs. Its distinctive contribution lies in investigating the mediating role of blockchain adoption in the relationship between market and financial performance, specifically within emerging economies. By addressing this gap, the study enhances the understanding of how blockchain adoption shapes SME performance in evolving economic landscapes.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 18 no. 5
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 5 September 2024

Jitender Kumar, Manju Rani, Garima Rani and Vinki Rani

This paper aims to examine how fear of missing out (FOMO) and investment intention mediate the relationship between behavioral biases and investment decisions of retail investors…

Abstract

Purpose

This paper aims to examine how fear of missing out (FOMO) and investment intention mediate the relationship between behavioral biases and investment decisions of retail investors in the Indian stock market.

Design/methodology/approach

The present research comprises two cross-sectional quantitative studies, where Study A involves data from 405 self-employed and Study B involves 393 salaried investors. Data was attained through questionnaires – the partial least squares structural equation modeling was used for data analysis.

Findings

The outcomes show that herding, overconfidence and loss aversion bias significantly impact investment intention and FOMO on both studies. Furthermore, the outcomes also indicate that herding and loss aversion bias significantly influence investment decisions in studies (A and B); however, overconfidence bias insignificantly affects the investment decisions in Study A. Besides, the results also reveal a substantial relationship between FOMO, investment intention and investment decision.

Practical implications

The findings of this paper assist practitioners (financial analysts and retail investors) in considering the various ways of analyzing investment decision outcomes by considering the joint effect of several biases.

Originality/value

This paper is an initial attempt to propose a new theoretical framework and empirically examine the impact of behavioral biases on investment decisions by considering the FOMO and investment intention among self-employed and salaried investors. This study also contributes to the behavioral finance literature; other researchers may find it valuable to attain their goals.

Details

Journal of Financial Regulation and Compliance, vol. 32 no. 5
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 7 February 2025

Jitender Kumar, Vinki Rani, Manju Rani and Garima Rani

Green intellectual capital is broadly acknowledged as an invaluable resource for attaining a strategic advantage for enterprises. This article develops a novel theoretical…

Abstract

Purpose

Green intellectual capital is broadly acknowledged as an invaluable resource for attaining a strategic advantage for enterprises. This article develops a novel theoretical framework to assess the impact of green intellectual capital on firms’ performance through green innovation and environmental performance, considering the “natural resource-based view (NRBV)” theory.

Design/methodology/approach

This paper applied a “quantitative research design” with a sample of 405 managers and owners of “small and medium enterprises” (SMEs) from NCR (India). The data were analyzed through the “covariance-based structural equation modeling (PLS-SEM)” technique.

Findings

The outcomes showed that green human capital and green structural capital substantially impact green innovation and environmental performance. Nevertheless, green relational capital negatively affects green innovation and environmental performance. Additionally, green innovation and environmental performance significantly influence firm (market and financial) performance.

Practical implications

This article delivers fruitful and actionable insights for SME managers, owners, academicians and policymakers in measuring a firm’s capability to translate resources into green intellectual capital from the “Industrial Revolution 4.0” viewpoint to empower its innovation, environmental and firm performance.

Originality/value

The study pioneered the exploration of the different roles of green intellectual capital and green innovation in improving environmental and firm (“market and financial”) performance. Additionally, to the researchers’ best knowledge, no former research has earlier categorized the firm performance into “market and financial performance,” as outlined in this research, thereby contributing novel insights to the field of intellectual capital.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

Article
Publication date: 10 January 2025

Jitender Kumar, Garima Rani and Vinki Rani

Electricity theft is a chronic issue that undermines the power quality and reduces the financial stability of power distribution companies. This study aims to empirically…

Abstract

Purpose

Electricity theft is a chronic issue that undermines the power quality and reduces the financial stability of power distribution companies. This study aims to empirically investigate the factors affecting electricity theft and its impact on power quality in rural and urban regions of India.

Design/methodology/approach

This research involves two cross-sectional surveys using self-administered questionnaires: Study R comprises 480 rural respondents, while Study U comprises 461 urban respondents to assess the causes of electricity theft. Data analysis was conducted using the statistical package for social science and the partial least squares-structural equation modelling technique.

Findings

The findings revealed that corruption, economic and government factors significantly influence electricity theft, while technology factors insignificantly influence electricity theft in both studies. However, in Study R, social factors had a statistically significant impact, but in Study U, it had an insignificant impact on electricity theft. Furthermore, the findings also reported a substantial link between electricity theft and power quality deterioration.

Practical implications

The study is unique and more generalisable, providing valuable insights to the government to develop a well-planned stringent law to enhance electricity service quality and reduce electricity theft cases that can benefit the entire community. Further, this study shed light on contributing factors of electricity theft to improve power quality that can assist in achieving the (sustainable development goal 7 – reliable, affordable and sustainable energy) mission of the Indian Government.

Originality/value

To the best of the authors’ knowledge, the present study represents the initial study to examine the notion of Indian electricity users regarding power theft and quality deterioration among India’s rural and urban regions. That would provide a base for the government and electricity board to combat power theft and provide a quality power supply. Moreover, this study offers a robust theoretical model with the new latent variable for a current and pertinent topic.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 19 January 2024

Jitender Kumar, Vinki Rani, Garima Rani and Manju Rani

This comparative research examines the factors influencing individuals' purchase intention toward green housing. By examining these factors, this study provides fruitful insights…

Abstract

Purpose

This comparative research examines the factors influencing individuals' purchase intention toward green housing. By examining these factors, this study provides fruitful insights into the purchase intentions and behaviors for greenhouses among individuals of different age groups in India.

Design/methodology/approach

Data were gathered from Generation (Gen) X (313) and Generation (Gen) Y (297) using self-administered questionnaires. The “partial least squares structural equation modeling” was used to test the hypotheses.

Findings

The outcome shows that attitude and green trust substantially impact the green purchase intention of Gen X and Y. More specifically, environmental knowledge insignificantly influences the green purchase intention of Gen X while significantly influencing Gen Y. However, perceived risk insignificantly affects the purchase intention of both Gen X and Y. Consequently, green purchase intention substantially impacts the green purchase behavior in both studies.

Research limitations/implications

This research focuses primarily on India; future research may be conducted in different geographical contexts. This study could also be extended to all age groups individuals.

Practical implications

The findings of this article facilitate policymakers, real estate developers and professional bodies in formulating strategies for sustainable nations in the future.

Originality/value

The current article is the initial empirical attempt to examine the home-buying decisions of individuals in India. Moreover, the role of Generation X and Generation Y in green housing purchase decisions will provide fruitful insights into how different age groups impact the decision-making process of green housing.

Details

Property Management, vol. 42 no. 4
Type: Research Article
ISSN: 0263-7472

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