Dan Luo, Xiewen Ni, Eugene Cheng-Xi Aw and Garry Wei-Han Tan
This study aims to propose and validate a research framework pertaining to the willingness to disclose information in the context of mobile banking apps. The interrelationships…
Abstract
Purpose
This study aims to propose and validate a research framework pertaining to the willingness to disclose information in the context of mobile banking apps. The interrelationships between privacy protection, perceived personalization, social presence, design aesthetics, consumer empowerment, parasocial interactions and privacy concerns are assessed as antecedents of willingness to disclose information.
Design/methodology/approach
Based on a self-administered survey, this study gathered data from 450 Chinese consumers. The data were analyzed using structural equation modeling via SmartPLS 4 software.
Findings
The findings indicate that (1) privacy concerns are negatively related to willingness to disclose information, (2) parasocial interaction reduces privacy concerns, (3) consumer empowerment is positively influenced by privacy protection and perceived personalization and (4) social presence and design aesthetics positively contribute to the formation of parasocial interaction.
Originality/value
The current study serves to reinforce a theoretical understanding of the willingness to disclose information in mobile banking apps, which is underresearched. The findings offer alternative psychological mechanisms (i.e. consumer empowerment and parasocial interaction) and relevant mobile banking app attributes to explain the willingness to disclose information.
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Md Shamim Hossain, Md Zahidul Islam, Md. Sobhan Ali, Md. Safiuddin, Chui Ching Ling and Chorng Yuan Fung
This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.
Abstract
Purpose
This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.
Design/methodology/approach
This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.
Findings
Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.
Research limitations/implications
Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.
Practical implications
Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.
Originality/value
This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.
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Jonnas Esmeraldo Marques de Vasconcelos and Ana Elisa Saggioro Garcia
The New Development Bank (NDB) was established by BRICS to address the need for a new balance in the global financial order. It is primarily composed of developing economies and…
Abstract
The New Development Bank (NDB) was established by BRICS to address the need for a new balance in the global financial order. It is primarily composed of developing economies and initially lacked Western presence. The NDB was envisioned as a bank from and for the Global South, promoting green initiatives and adopting a noninterventionist approach, which led to high expectations for its performance. However, after it began operations, our analysis revealed that the NDB has encountered operational limitations. Our evaluation followed three steps: discussing the creation and expectations of the NDB, analyzing its funding policies and performance, and presenting future challenges. The NDB was evaluated by considering its Articles of Agreement, General Strategy, Annual Reports, and a comparison with the Asian Infrastructure Investment Bank's performance.
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In construction projects, engineering variations are very common and create breeding grounds for opportunistic claims. This study investigates the complementary effect between an…
Abstract
Purpose
In construction projects, engineering variations are very common and create breeding grounds for opportunistic claims. This study investigates the complementary effect between an inspection mechanism and a reputation system in deterring opportunistic claims, considering an employer with limited inspection accuracy and a contractor, which can be either reputation-concerned or opportunistic.
Design/methodology/approach
This paper applies a signaling game to investigate the complementary effect between the employer's inspection and a reputation system in deterring the contractor's possible opportunistic claim, considering the information-flow influence of claiming prices.
Findings
This study finds that in the exogenous-inspection-accuracy case, the employer does not always inspect the claim. A more stringent reputation system complements a less accurate inspection only when the inspection cost is lower than a threshold, but may decline the employer's surplus or social welfare. In the optimal-inspection-accuracy case, the employer always inspects the claim. However, only a sufficiently stringent reputation system can guarantee the effectiveness of an optimal inspection in curbing opportunistic claims. A more stringent reputation system has a value-stepping effect on the employer's surplus but may unexpectedly impair social welfare, whereas a higher inspection cost efficiency always reduces social welfare.
Originality/value
This article contributes to the project management literature by combing the signaling game theory with the reputation theory and thus embeds the problem of inspection mechanism design into a broader socio-economic framework.
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Seema Bhardwaj and Kishalay Adhikari
The consumption of organic wine has witnessed exponential growth, mainly because of changing lifestyles, rising disposable income, modernity aspects and claimed health benefits…
Abstract
Purpose
The consumption of organic wine has witnessed exponential growth, mainly because of changing lifestyles, rising disposable income, modernity aspects and claimed health benefits. Understanding the motivations and attributes affecting organic wine consumption (OWC) provides a limited perspective on consumption and behavioral patterns.
Design/methodology/approach
This study used a set of screening criteria to arrive at the final choice of fine-dining restaurants and bars that serve wine in their outlets. Based on the selected locations, we gathered responses from 558 consumers aged 18 years and above with prior experience of buying organic and non-organic wine. The hypothesized model was validated using covariance-based structural equation modeling (CB-SEM). From the perspective of organic wine consumption, the research findings exhibit significant links between the drivers.
Findings
The findings underscore the moderating impact of ethnocentrism toward shaping consumers’ attitudes and brand love. Additionally, gender and consumption frequency indicated significant variations among consumers of organic wine. Female consumers strongly believe that consumption of organic wine provides health benefits, societal acceptance and moments of joy. Additionally, men usually associate wine consumption with enhanced their affective, convivial and sensory pleasure.
Originality/value
This study examines the drivers and marketing outcomes of organic wine consumption using Behavioral Reasoning Theory (BRT) and the Theory of Hedonic Asymmetry (THA).
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Mohd Faiz Abu Bakkar, Amar Hisham Jaaffar and Nurshahirah Abd Majid
This study aims to review recent conceptualizations and theories of organizational citizenship behaviour (OCB) and its role in the energy transition from Malaysia’s perspective…
Abstract
Purpose
This study aims to review recent conceptualizations and theories of organizational citizenship behaviour (OCB) and its role in the energy transition from Malaysia’s perspective. It examines how factors of OCB, such as individual values, attitudes, motivations, leadership style, organizational culture and policies, affect the energy transition process. The research findings have implications for future studies on energy transition, highlighting the role of OCB in shaping the country’s strategies, addressing challenges and contributing to the transition process.
Design/methodology/approach
This study conducts a narrative review of past literature and documents OCB in the context of energy transition; factors influencing OCB (individual, organizational and external factors); OCB in the context of energy transition; and insights into energy transition in Malaysian organizations.
Findings
This study finds support in the literature for the impact of OCB on energy transition efforts from the Malaysian perspective. OCB, which extends beyond formal role expectations, can significantly support the effective implementation of energy policies and contribute to organizational objectives. By encouraging OCB within organizations, Malaysia can facilitate the adoption of renewable energy and energy efficiency practices, thereby playing a crucial role in reducing dependence on fossil fuels and advancing the energy transition, instilling hope for a more sustainable future.
Originality/value
This study encourages future research to explore the relationship between discussed variables and their impact on OCB, which is crucial for organizational policies aimed at advancing the energy transition in Malaysia. These findings contribute to the growing body of knowledge on OCB within the context of energy transition and provide a foundation for further related research.
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Sarah Wahba, Sara El-Deeb and Sandra Metry
This study draws on social influence and social comparison theories to investigate the effect of social media influencers on intention to visit with the mediating role of upward…
Abstract
Purpose
This study draws on social influence and social comparison theories to investigate the effect of social media influencers on intention to visit with the mediating role of upward social comparison. It studies the reasons underlying people's intention to visit a destination from an emotional perspective.
Design/methodology/approach
PLS-SEM models were applied to a total of 527 responses.
Findings
This study provides empirical evidence supporting the Source Credibility Model's elements within the context of influencer marketing and travel intentions. Furthermore, it expands the current knowledge of upward social comparison emotions by reporting that upward contrastive emotions would partially mediate the relationship between expertise and intention to visit, and that upward assimilative emotions would fully mediate the relationship between attractiveness and intention to visit while partially mediating the relationship between trustworthiness and expertise and intention to visit.
Practical implications
The article adds new insights to tourism marketing as well as helps both destination marketers and travel influencers. For marketers, it is advised to collaborate with credible influencers known for expertise and trustworthiness, leveraging their perspectives to rebuild travel confidence and reassure tourists about safety measures. Travel influencers are recommended to convey their intrinsic passion and enthusiasm through their posts to create an inspiring connection with the audiences.
Originality/value
This paper is the first to address the relationship between travel influencers and intention to visit with the mediation role of both positive and negative emotions.
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Kamran Kianfar and Mitra Pashootanizadeh
This study aims to investigate the pricing dynamics within a triple-channel supply chain. The publisher can sell printed books (p-books) through bookstores or online direct sales…
Abstract
Purpose
This study aims to investigate the pricing dynamics within a triple-channel supply chain. The publisher can sell printed books (p-books) through bookstores or online direct sales, and electronic books (e-books) are sold directly through the internet. The primary objectives include determining optimal wholesale and final prices for p-books, assessing the profitability of introducing e-books, comparing profits across channels and supply chain modes and identifying optimal demand volumes.
Design/methodology/approach
The research uses first-order derivatives and the Stackelberg game to analyze the pricing strategies. Two supply chain modes, centralized and decentralized, are considered, and various parameters are examined to understand their impact on prices, demand volumes and final sales profit.
Findings
The results indicate that the e-book is either not published or is introduced simultaneously with the printed version in both modes. In the decentralized mode, the wholesale price of a p-book is equivalent to the final price in the bookstore channel in the centralized mode. One channel among the three selling channels is used to maximize the total profit in the centralized supply chain, whereas all demand should be fulfilled through either online direct sales or e-book channels in the decentralized mode.
Originality/value
This paper introduces a comprehensive triple-channel book supply chain model, considering cross-price sensitivities and lag times for e-books. The study provides insights into the dynamics of the book industry and compares them with existing literature, contributing to a broader understanding of the pricing strategies in a triple-channel context.
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Yuhong Shao and Songshan (Sam) Huang
This study aims to provide a timely review of hospitality and tourism live streaming (HTLS) research, aiming to understand the intellectual foundation in the past and identify…
Abstract
Purpose
This study aims to provide a timely review of hospitality and tourism live streaming (HTLS) research, aiming to understand the intellectual foundation in the past and identify opportunities for future research.
Design/methodology/approach
This study collected 56 papers from journals in the Social Science Citation Index database or the Australian Business Deans Council journal quality list and adopted a hybrid systematic literature review combining bibliometric analysis and the theory-context-characteristics-method framework-based approach. Additionally, a cross-tabulation analysis was conducted to compare the research on two specific forms of HTLS – tourism e-commerce live streaming (TEcLS) and travel live streaming.
Findings
The study found that the current research lacks in-depth theoretical insights, focuses on China as the national context and viewers as the research subject, mainly uses online surveys and lacks first-order knowledge. Moreover, it identified five research themes, including the impact of HTLS on viewer behavior, purchase behavior in HTLS and introduction of HTLS, within which eight categories of research constructs, such as viewer-related, streamer-related and relationship-related, are applied.
Research limitations/implications
In terms of research, the study reveals various gaps in the existing literature and provides potential research directions to advance the field. As for practice, it offers valuable strategies for practitioners to optimize their marketing efforts using HTLS.
Originality/value
This study provides an up-to-date review of the HTLS field through a systematic and reproducible method. It offers critical discussions and suggestions for academic research and industry practices.
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Andrew Kwamina Bram, Charles Ofori, Tinashe Mangudhla and Alina Cristina Nuta
Considering the impact of significant economic and political events, this study investigates the return spillovers and connectedness among eight West African currencies from March…
Abstract
Purpose
Considering the impact of significant economic and political events, this study investigates the return spillovers and connectedness among eight West African currencies from March 31, 2010, to March 28, 2024. It aims to enhance understanding of the interdependencies within the West African foreign exchange market, providing insights into the region’s risk management and diversification opportunities.
Design/methodology/approach
Using the time-varying parameter vector autoregression (TVP-VAR) method, this study analyzes daily exchange rate returns to capture the dynamic spillover effects and connectedness among the selected currencies. This approach identifies key transmitters and receivers of return shocks, reflecting the evolving interactions among the currencies over time.
Findings
The results show that the Sierra Leonean Leone, Cape Verdean Escudo, and West African CFA Franc are significant net transmitters of return shocks. At the same time, the Ghana Cedi, Nigerian Naira, Gambian Dalasi, Guinean Franc, and Liberian Dollar are net receivers, with the Gambian Dalasi being the most affected. These findings suggest relatively low regional spillover connectedness, offering favorable diversification opportunities.
Originality/value
This study provides a comprehensive analysis of the interconnectedness of West African currencies, contributing to the limited literature on this region. The findings have practical implications for investors and policymakers in managing foreign exchange risks and designing interventions to stabilize the market.