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Available. Open Access. Open Access
Article
Publication date: 26 April 2022

Fakieh Alrabai

This study aims to propose and test a model that examines the potential connections between two teacher situational variables (teacher immediacy and credibility) and three learner…

2640

Abstract

Purpose

This study aims to propose and test a model that examines the potential connections between two teacher situational variables (teacher immediacy and credibility) and three learner affective factors (motivation, attitudes and communication confidence) and to examine how such associations predict learners’ L2WTC (Foreign/second language willingness to communicate) in a language class via a comprehensive communication model to structurally verify the theoretically based associations among these variables.

Design/methodology/approach

In total, 214 females and 198 males took part in the study with age range between 19 and 38 years. Participants filled in a verified, translated Arabic version of the questionnaires using an online questionnaire. Data were gathered using questionnaires and were analyzed using descriptive statistics, confirmatory factor analysis, path analysis and sequential mediation analysis using bootstrapping methods to identify and verify direct and indirect paths in the model.

Findings

The initial L2 communication structural model showed acceptable goodness of model fit. Teacher credibility and immediacy behaviors only indirectly predicted L2WTC through the mediation of affective variables. Motivation and communication confidence mediated the relationship between credibility and L2WTC, while the association between immediacy and L2WTC was mediated by communication confidence.

Originality/value

The findings of this study have important pedagogical implications globally for professions related to communication instruction, especially with regard to teacher credibility behaviors and particularly for practitioners and beneficiaries in EFL contexts where learners are widely acknowledged for their unwillingness to communicate in foreign language classes.

Details

Saudi Journal of Language Studies, vol. 2 no. 2
Type: Research Article
ISSN: 2634-243X

Keywords

Available. Open Access. Open Access
Article
Publication date: 27 October 2021

Kent Wan

This paper provides an analytical account detailing the historical linkages between Chinese on both sides of the Sino-Hong Kong border from 1841 onwards and examining important…

1057

Abstract

Purpose

This paper provides an analytical account detailing the historical linkages between Chinese on both sides of the Sino-Hong Kong border from 1841 onwards and examining important incidents of collective actions in the colony and Canton.

Design/methodology/approach

Using annual reports published by the colonial administration in Hong Kong, especially those focusing on years that witnessed major incidents of anti-colonial agitations, this paper analyzes how British policymakers were confronted by collective actions mounted by Chinese in Canton and Hong Kong. Building on the works of prominent historians and utilizing the theoretical frameworks of analysts such as Charles Tilly (1978), the author examines if a Cantonese regional solidarity served as the foundation for popular movements, which in turn consolidated a rising Chinese nationalism when Canton and Hong Kong were the focal points of mass actions against imperialism.

Findings

Hong Kong Chinese workers were vanguards of the modern Chinese revolutions that transformed not just their homeland, but their lives, allegiances, and aspirations as Chinese in a domain under foreign jurisdiction on Chinese soil, as their actions were emulated by their compatriots outside of South China, thus starting a chain reaction that culminated in the establishment of the Nanjing regime.

Originality/value

This paper reveals that popular movements of Hong Kong Chinese possessed national and international importance, especially when they were supported by their Cantonese compatriots and the two leading Chinese political parties, the Kuomintang (KMT) and the Chinese Communist Party (CCP).

Details

Public Administration and Policy, vol. 24 no. 3
Type: Research Article
ISSN: 1727-2645

Keywords

Available. Open Access. Open Access
Article
Publication date: 4 October 2022

Donatella Depperu, Ilaria Galavotti and Federico Baraldi

This study aims to examine the multidimensional nature of institutional distance as a driver of acquisition decisions in emerging markets. Then, this study aims to offer a nuanced…

2116

Abstract

Purpose

This study aims to examine the multidimensional nature of institutional distance as a driver of acquisition decisions in emerging markets. Then, this study aims to offer a nuanced perspective on the role of its various formal and informal dimensions by taking into account the potential contingency role played by a firm’s context experience.

Design/methodology/approach

Building on institutional economics and organizational institutionalism, this study explores the heterogeneity of institutional distance and its effects on the decision to enter emerging versus advanced markets through cross-border acquisitions. Thus, institutional distance is disentangled into its formal and informal dimensions, the former being captured by regulatory efficiency, country governance and financial development. Furthermore, our framework examines the moderating effect of an acquiring firm’s experience in institutionally similar environments, defined as context experience. The hypotheses are analyzed on a sample of 496 cross-border acquisitions by Italian companies in 41 countries from 2008 to 2018.

Findings

Findings indicate that at an increasing distance in terms of regulatory efficiency and financial development, acquiring firms are less likely to enter emerging markets, while informal institutional distance is positively associated with such acquisitions. Context experience mitigates the negative effect of formal distance and enhances the positive effect of informal distance.

Originality/value

This study contributes to institutional distance literature in multiple ways. First, by bridging institutional economics and organizational institutionalism and second, by examining the heterogeneity of formal and informal dimensions of distance, this study offers a finer-grained perspective on how institutional distance affects acquisition decisions. Finally, it offers a contingency perspective on the role of context experience.

Details

International Journal of Emerging Markets, vol. 19 no. 5
Type: Research Article
ISSN: 1746-8809

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 November 2024

Kalu O. Emenike

Using ABA research design and daily indices from South Africa, Eurozone, Japan and the United States of America, this study evaluates the interaction between equity index futures…

68

Abstract

Using ABA research design and daily indices from South Africa, Eurozone, Japan and the United States of America, this study evaluates the interaction between equity index futures and spot markets before; during and after the COVID-19 pandemic. The results show evidence of cointegration between the equity futures and spot markets before, during and after the COVID-19 pandemic, a unidirectional causal relationship from the equity spot to the futures markets before and after the COVID-19 era, and bidirectional causality between the equity spot and futures markets during the COVID-19 pandemic, except for the South African markets. The results also show evidence of more spikey volatility during the COVID-19 pandemic era than was the case before and after the pandemic and the existence of bidirectional volatility transmission between the markets. The magnitude of transmission was stronger from the spot to futures markets during the COVID-19 pandemic era. Overall, the results suggest that the interaction between equity futures and spot markets varies according to the prevailing economic condition and the level of development of the markets.

Details

Journal of Derivatives and Quantitative Studies: 선물연구, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1229-988X

Keywords

Available. Open Access. Open Access
Article
Publication date: 1 February 2024

Frank Nana Kweku Otoo and Nissar Ahmed Rather

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development…

6111

Abstract

Purpose

Highly committed, motivated and engaged employees assure organizational success and competitiveness. The study aims to examine the association between human resource development (HRD) practices and employee engagement with organizational commitment as a mediating variable.

Design/methodology/approach

Data were collected from 760 employees of 13 star-rated hotels comprising 5 (five-star) and 8 (four-star). The data supported the hypothesized relationships. Structural equation modeling was used to evaluate the proposed model and hypotheses. Construct validity and reliability were established through confirmatory factor analysis.

Findings

The results indicate that HRD practices and affective commitment are significantly associated. HRD practices and continuance commitment were shown to be non-significantly associated. HRD practices and normative commitment were shown to be non-significantly associated. Employee engagement and organizational commitment are significantly associated. The results further show that organizational commitment mediates the association between HRD practices and employee engagement.

Research limitations/implications

The generalizability of the findings will be constrained due to the research's hotel industry focus and cross sectional data.

Practical implications

The study's findings will serve as valuable pointers for stakeholders and policymakers of the hotel industry in the adoption, design and implementation of proactive HRD interventions to keep highly engaged and committed employees for organizational competitiveness and sustainability.

Originality/value

By evidencing empirically that organizational commitment mediates the nexus between HRD practices and employee engagement, the study extends the literature.

Details

Rajagiri Management Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0972-9968

Keywords

Available. Open Access. Open Access
Article
Publication date: 3 April 2023

Radwan Alkebsee, Ahsan Habib and Junyan Li

This paper aims to examine the association between green innovation and the cost of equity in China. This study relies on the investors’ base perspective and shareholders’…

2287

Abstract

Purpose

This paper aims to examine the association between green innovation and the cost of equity in China. This study relies on the investors’ base perspective and shareholders’ perceived risk perspective to investigate the relation between green innovation and the cost of equity in China.

Design/methodology/approach

The paper uses firm-fixed effect regression for a sample of Chinese public companies for the period 2008–2018.

Findings

The authors find a negative relationship between green innovation and the cost of equity capital. This negative association is found to be more pronounced for less financially constrained firms, during periods of high economic policy uncertainty, and for firms with a strong internal control environment. Finally, the paper shows that the negative association became more pronounced after the passage of the Environmental Protection Law of China in 2012. The results remain robust to possible endogeneity concerns.

Originality/value

This study contributes to the green innovation literature by documenting that shareholders favorably view firms implementing green innovation policies. The study also has policy implications for Chinese regulators in improving the green credit policy.

Details

China Accounting and Finance Review, vol. 25 no. 3
Type: Research Article
ISSN: 1029-807X

Keywords

Available. Open Access. Open Access
Article
Publication date: 31 January 2023

Ahmed Nazzal, Maria-Victòria Sánchez-Rebull and Angels Niñerola

This study introduces a comprehensive bibliometric analysis of the foreign direct investment (FDI) literature by multinational corporations (MNCs) focusing on emerging economies…

12065

Abstract

Purpose

This study introduces a comprehensive bibliometric analysis of the foreign direct investment (FDI) literature by multinational corporations (MNCs) focusing on emerging economies to identify the most influential authors, journals and articles in FDI research and reveals the fields' conceptual and intellectual structures. The purpose of this paper is to address these issues.

Design/methodology/approach

The study analyzed 533 articles published between 1974 and 2020 in 226 academic journals indexed in the Web of Science (WoS) and Scopus databases. We used the R language for statistical computing to map author collaboration, co-word and develop a conceptual and intellectual map of the field.

Findings

The results show that, although the FDI literature has many authors, few dominate the field. The International Business Review (IBR) and International Journal of Emerging Markets (IJoEM) are the main sources of the publications. Moreover, bibliometric laws show that our dataset follows the Lotka law of scientific productivity and Bradford law of scattering, identifying the core journals. Finally, FDI by MNCs in emerging economies research is divided into four sub-research themes related to (1) FDI determinants, (2) entry mode, (3) MNCs and FDI performance and (4) the internationalization process.

Originality/value

The current article provides several starting points for practitioners and researchers investigating FDI. It contributes to broadening the vision of the field and offers recommendations for future studies.

Details

International Journal of Emerging Markets, vol. 20 no. 13
Type: Research Article
ISSN: 1746-8809

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 August 2019

Chao Wu, Rongjie Lv and Youzhi Xue

This study aims to examine the impact of controversial governance practices on media coverage under a specific context. Based on the attribution theory, this study develops a…

1298

Abstract

Purpose

This study aims to examine the impact of controversial governance practices on media coverage under a specific context. Based on the attribution theory, this study develops a theoretical framework to explore how antecedent factors can influence attribution process under a particular cultural context.

Design/methodology/approach

This paper presents a behavioral view of the media and corporate governance to demonstrate how media attributes different reasons for the same controversial governance practice in Chinese-specific context. Using 1,198 non-state-owned listed company observations in China as the study sample, cross-section data are used to build a multiple linear regression mode to test hypotheses.

Findings

The analysis indicates that the media imposes fewer penalties on founder-CEO firms than on non-founder-CEO firms for engaging in controversial governance practices, such as CEO compensation. CEO tenure negatively moderates the effect of CEO compensation on negative media coverage in non-founder-CEO firms. The positive media bias evidence for founder-CEO firms exists only when the firm is better performed.

Social implications

This study’s contribution to the governance literature starts with its logical reasoning of basic assumptions in the agency theory, and that media penalty will arise when managers impose actions that against interests of shareholders or other stakeholders. This study shows that the rule is not always true. The findings also bridge the connection of governance literature and reputation literature to better explain how media can act as a social arbitration role.

Originality/value

This study provides insights into how belief and information of reputational evaluators affect attribution consequences on controversial governance practices. Moreover, this study looks beyond the internal elements and focuses on China’s traditional cultural context as well. Specifically, the authors concentrate on the attribution process by showing the importance of evaluators’ framing tendency with regard to controversial practices. The results extend the knowledge about how conformity makes media coverage shows a bias effect on interactions during the evaluation process.

Details

Kybernetes, vol. 49 no. 2
Type: Research Article
ISSN: 0368-492X

Keywords

Available. Open Access. Open Access
Article
Publication date: 30 November 2023

Domenico Campa, Alberto Quagli and Paola Ramassa

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

4635

Abstract

Purpose

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

Design/methodology/approach

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

Findings

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

Research limitations/implications

This study outlines directions for future accounting research on fraud.

Practical implications

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

Originality/value

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

Details

Journal of Accounting Literature, vol. 47 no. 5
Type: Research Article
ISSN: 0737-4607

Keywords

Available. Open Access. Open Access
Article
Publication date: 26 July 2024

Sandy Harianto and Janto Haman

The purpose of our study is to investigate the effects of politically-connected boards (PCBs) on over-(under-)investment in labor. We also examine the impacts of the supervisory…

594

Abstract

Purpose

The purpose of our study is to investigate the effects of politically-connected boards (PCBs) on over-(under-)investment in labor. We also examine the impacts of the supervisory board (SB)’s optimal tenure on the association between PCBs and over-investment in labor.

Design/methodology/approach

We constructed the proxy for PCBs using a dummy variable set to 1 (one) if a firm has politically-connected boards and zero (0) otherwise. For the robustness check, we used the number of politically-connected members on the boards as the proxy for PCBs.

Findings

We find that the presence of PCBs reduces over-investment in labor. Consistent with our prediction, we found no significant association between PCBs and under-investment in labor. We also find that the SB with optimal tenure strengthens the negative association between PCBs and over-investment in labor. In our channel analysis, we find that the presence of PCB mitigates over-investment in labor through a higher dividend payout ratio.

Research limitations/implications

Due to the unavailability of data in firms’ annual reports regarding the number of poorly-skilled and highly skilled employees, we were not able to examine the effect of low-skilled and high-skilled employees on over-investment in labor. Also, we were not able to examine over-(under-)investment in labor by drawing a distinction between general (generalist) and firm-specific human capital (specialist) as suggested by Sevcenko, Wu, and Kacperczyk (2022). Generally, it is more difficult for managers to hire highly-skilled employees, specialists in particular, thereby driving the choice of either over- or under-investing in the labor forces. In addition, in the firms’ annual reports, there is no information regarding temporary employees. Therefore, if and when such data become available, this would provide another avenue for future research.

Practical implications

Our study offers several practical implications and insights to stakeholders (e.g. insiders or management, shareholders, investors, analysts and creditors) in the following ways. First, our study highlights significant differences between capital investment and labor investment. For instance, labor investment is considered an expense rather than an asset (Wyatt, 2008) because, although such investment is human capital and is not recognized on the firm’s balance sheet (Boon et al., 2017). In addition, labor investment is characterized by: its flexibility which enables firms to make frequent adjustments (Hamermesh, 1995; Dixit & Pindyck, 2012; Aksin et al., 2015), its non-homogeneity since every employee is unique (Luo et al., 2020), its direct impact on morale and productivity of a firm (Azadegan et al., 2013; Mishina et al., 2004; Tatikonda et al., 2013), and its financial outlay which affects the ongoing cash flows of a firm (Sualihu et al., 2021; Khedmati et al., 2020; Merz & Yashiv, 2007). Second, our findings reveal that the presence of PCBs could help to reduce over-investment in labor. However, if managers of a firm choose to under-invest in labor in order to obtain better profit in the short-term through cost saving, they should be aware of the potential consequences of facing a financial loss when a new business opportunity suddenly arises which requires a larger labor force. Third, our findings help stakeholders to re-focus on the labor investment. This is crucial due to the fact that labor investment is often neglected by those stakeholders because the expenditure of labor investment is not recognized on the firm’s balance sheet as an asset. Instead, it is written off as an expense in the firm’s income statement. Fourth, our findings also provide insightful information to stakeholders, suggesting that an SB with optimal tenure is more committed to a firm, and this factor plays an important role in strengthening the negative association between PCBs and over-investment in labor.

Social implications

First, our findings provide a valuable understanding of the effects of PCBs on over-(under-)investment in labor. Stakeholders could use information disclosed in the financial statements of a publicly-listed firm to determine the extent of the firm’s investment in labor and PCBs, and compare this information with similar firms in the same industry sector. Second, our findings give a better understanding of the association between investment in labor and political connections , which are human and social capital that could determine the long-term survival and success of a firm. Third, for shareholders, the appointment of board members with political connections is an important strategic decision to build political capital, which is likely to have a long-term impact on the financial performance of a firm; therefore, it requires thoughtful consultation with firm insiders.

Originality/value

Our findings highlight the role of PCBs in reducing over-investment in labor. These findings are significant because both investment in labor and political connections as human and social capital can play an important role in determining the long-term survival and success of a firm.

Details

China Accounting and Finance Review, vol. 26 no. 5
Type: Research Article
ISSN: 1029-807X

Keywords

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