Sik Sumaedi, Sumardjo, Amiruddin Saleh and Agus Fanar Syukri
During Covid-19 pandemic, Millennials, which are familiar with the Internet, may contribute in facing the pandemic by consistently sharing healthy food information. Thus, it is…
Abstract
Purpose
During Covid-19 pandemic, Millennials, which are familiar with the Internet, may contribute in facing the pandemic by consistently sharing healthy food information. Thus, it is important to improve Millennials online healthy food information-sharing behaviour during the Covid-19 pandemic. This research aims to examine the simultaneous effects of e-health literacy, knowledge of the digital health communication media (DHCM) use, facilitating conditions, information quality and source credibility on Millennials' online healthy food information-sharing behaviour during the Covid-19 pandemic.
Design/methodology/approach
A survey was performed to collect the data. The respondents of the survey are 205 DHCM millennial users who lived in Tangerang Regency and Tangerang City, Indonesia. This research performed a multiple regression analysis to test the conceptual model and proposed hypotheses.
Findings
Millennials' online healthy food information-sharing behaviour during the Covid-19 pandemic was significantly affected by perceived threat of Covid-19, knowledge of the DHCM use and the facilitating conditions. However, it was not significantly affected by e-health literacy, information quality and source credibility.
Research limitations/implications
This research employed a purposive sampling technique. This research also was conducted only in Tangerang Regency and Tangerang City, Indonesia. In order to test the stability of the research findings, future research should be conducted in other contexts.
Practical implications
In order to improve Millennials' online healthy food information-sharing behaviour during the Covid-19 pandemic, it was essential to educate Millennials on the importance of healthy food consumption during the Covid-19 pandemic and their relationships. It is also important to enrich Millennials' knowledge of reliable and trustworthy online health information sources, such as the DHCM, and the search method. Furthermore, the facilitating conditions of online healthy food information-sharing behaviour should be improved.
Originality/value
It is well known that online healthy food information-sharing behaviour is important during Covid-19 pandemic. However, there is lack of study that specifically focused on Millennials' online healthy food information-sharing behaviour during the Covid-19 pandemic. This paper is the first that develops and tests a model of Millennials' online healthy food information-sharing behaviour during the Covid-19 pandemic. The model can be used to understand the behaviour and develop intervention strategy.
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Sik Sumaedi, Sumardjo Sumardjo, Amiruddin Saleh and Agus Fanar Syukri
This research aims to test the simultaneous effects of the perceived threat of COVID-19, e-health literacy, e-health access barrier, loyalty toward healthy foods in general…
Abstract
Purpose
This research aims to test the simultaneous effects of the perceived threat of COVID-19, e-health literacy, e-health access barrier, loyalty toward healthy foods in general, loyalty toward functional foods, the affordability of healthy foods in general and the affordability of functional foods on health-related quality of life (HrQoL) during the COVID-19 pandemic.
Design/methodology/approach
A survey with 400 respondents in Banten, Indonesia, was performed. The data were analyzed using multiple regression analysis.
Findings
The results of the research showed that HrQoL during the COVID-19 pandemic was positively affected by e-health literacy and the affordability of healthy foods in general while negatively affected by the e-health access barrier, the perceived threat of COVID-19 and loyalty toward healthy foods in general. Furthermore, HrQoL was not influenced by loyalty toward and affordability of functional foods.
Research limitations/implications
This research was conducted in Banten. Due to the operational limitations during the COVID-19 pandemic, this research used a purposive sampling technique. Therefore, the next research should retest the model in different contexts and locations.
Practical implications
To improve HrQoL during the COVID-19 pandemic, citizens need to be educated on finding and utilizing credible online health information during the COVID-19 pandemic. Governments and health service providers should also strive to offer ease of access to credible online health information. Furthermore, the affordability of healthy foods, in general, should be managed well.
Originality/value
A few studies on HrQoL during COVID-19 pandemic were performed. However, there is a lack of paper that examines the role of food customer loyalty and affordability in a model of HrQoL during the COVID-19 pandemic. To the best of the authors’ knowledge, this paper is the first that involved and tested the role of food customer loyalty and affordability in a model of HrQoL during the COVID-19 pandemic.
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Sik Sumaedi, Sumardjo Sumardjo, Amiruddin Saleh and Agus Fanar Syukri
This research aims to develop and test a model of digital health communication media (DHCM) use for healthy food information – DHCM usage – during the Covid-19 pandemic. More…
Abstract
Purpose
This research aims to develop and test a model of digital health communication media (DHCM) use for healthy food information – DHCM usage – during the Covid-19 pandemic. More specifically, this research investigated the simultaneous effects of perceived threat of Covid-19, e-health literacy, attitude toward DHCM usage, knowledge toward DHCM usage, facilitating conditions and information quality on the DHCM usage.
Design/methodology/approach
The empirical data were collected through a survey. The respondents of the survey are 192 DHCM users who lived in Tangerang Regency. Structural equation modelling (SEM) analysis was performed.
Findings
The DHCM usage during the Covid-19 pandemic is significantly affected by the attitude towards the DHCM usage and the facilitating conditions. However, the DHCM usage during the Covid-19 pandemic is not significantly affected by the perceived threat of Covid-19, e-health literacy, information quality and knowledge of the DHCM usage.
Research limitations/implications
This research was conducted only in Tangerang Regency and employed a purposive sampling technique. Future research should be conducted in other contexts to examine the stability of the research findings.
Practical implications
In order to improve DHCM usage for healthy food information, it is important for building a positive attitude towards DHCM usage and ensuring the availability of the facilitating conditions.
Originality/value
This paper is the first that develops and tests a model of DHCM usage for healthy food information during the Covid-19 pandemic.
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Hamideh Asnaashari, Mohammad Hossein Safarzadeh, Atousa Kheirollahi and Sadaf Hashemi
This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).
Abstract
Purpose
This study aims to examine the impact of the COVID-19 pandemic on the relationship between auditors’ work stress and client participation with audit quality (AQ).
Design/methodology/approach
This study is a descriptive-survey type and the data were collected through a questionnaire distributed online. The statistical population consisted of auditors working in audit firms in Iran and the sample was selected using a random sampling method. Structural equation modeling was used to analyze the data.
Findings
The findings of this study suggest that the COVID-19 pandemic exacerbated the negative relationship between auditors’ work stress and AQ. In addition, the results indicate that client participation in the audit process did not significantly impact AQ during the COVID-19 pandemic.
Originality/value
Given the global and widespread impact of the COVID-19 pandemic on individuals’ lives and work settings, this study provides an opportunity to explore the challenges auditors face concerning health protocols and their well-being during the pandemic, specifically within the context of Iran. The unique circumstances of the pandemic have placed additional pressure on auditors to navigate and address the challenges arising from COVID-19 in their workplaces. Although research on the effects of the pandemic on accounting and auditing is ongoing, this study contributes to the literature by expanding our understanding of the specific implications and circumstances faced by auditors during the COVID-19 outbreak.
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Satish Kumar, Riya Sureka and Nitesh Pandey
Asian Review of Accounting (ARA), a leading journal in the field of accounting, completed its 29 years of active publishing in the year 2019. The primary objective of this study…
Abstract
Purpose
Asian Review of Accounting (ARA), a leading journal in the field of accounting, completed its 29 years of active publishing in the year 2019. The primary objective of this study is to provide a comprehensive overview of the journal's publishing activities over these years.
Design/methodology/approach
The authors use the bibliometric analysis and graphical visualization of bibliographic data to ascertain the publication pattern of ARA. Annual publication and citation structure, leading trends in authorship, institutional affiliation, country affiliation, most cited papers in ARA, documents most cited by ARA and frequency of keyword occurrence are also studied to provide a comprehensive overview of the journal between 1992 and 2019.
Findings
Major findings show that ARA has a progressive trend, in terms of both productivity and stature. The journal is highly influenced by Australia and Malaysia in respect of productivity. Major themes published include auditing, financial accounting, governmental and nonprofit accounting, corporate social responsibility, accounting education and financial reporting.
Originality/value
This study offers the first of its kind comprehensive summary of the research work published in ARA.
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Bahaaeddin Ahmed Alareeni and Allam Hamdan
This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial…
Abstract
Purpose
This paper aims to investigate whether there are relationships among corporate disclosure of environmental, social and governance (ESG) and firms’ operational (ROA), financial (ROE) and market performance (Tobin’s Q), and if these relationships are positives or negatives or even neutral.
Design/methodology/approach
The study sample covers US S&P 500-listed companies during the period 2009 to 2018. Panel regression analysis was used to examine the study hypotheses and achieve the study aims.
Findings
The results showed that ESG disclosure positively affects a firms’ performance measures. However, measuring ESG sub-components separately showed that environmental (EVN) and corporate social responsibility (CSR) disclosure is negatively associated with ROA and ROE. EVN and CSR disclosure is positively related to Tobin’s Q. Further, corporate governance (CG) disclosure is positively related to ROA and Tobin’s Q, and negatively related to ROE. More importantly, ESG, CSR, EVN and CG tend to be higher with firms that have high assets and high financial leverage. Furthermore, the higher level of ESG, EVN, CSR and CG disclosure, the higher the ROA and ROE.
Originality/value
The study limns a vision of the role of ESG on firm performance. This study tries to determine whether there are relationships among all ESG disclosure and FP, and if they are positive, negative or even neutral.
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Nik Nazli Nik Ahmad and Ahmed Salat Ahmed Haraf
The objective of the present study is to examine the extent, quality, nature and trends of environmental disclosures of Malaysian property development companies for the years…
Abstract
Purpose
The objective of the present study is to examine the extent, quality, nature and trends of environmental disclosures of Malaysian property development companies for the years 2004, 2005 and 2006.
Design/methodology/approach
A content analysis was undertaken of the annual reports of a sample of public listed property development companies in Malaysia for the years 2004, 2005 and 2006. The content analysis examined extent, nature and quality of disclosures, utilising number of sentences for extent and the Clarkson et al. disclosure index for nature and quality.
Findings
Malaysian property development companies do not appear to respond to the increased public concern due to recent landslide incidents by increasing the extent or quality of environmental disclosures in their annual reports. Both extent and quality of environmental disclosures are very low and most companies provide mostly “soft” disclosures. They also make very few “hard” disclosures, comprising objective, verifiable data. Thus, the Malaysian Government needs to seriously consider making environmental reporting mandatory and to provide more detailed and comprehensive environmental reporting guidelines. Another major finding is that companies are not consistent in the extent, nature or quality of environmental disclosures made over time.
Originality/value
The paper provides empirical evidence of the extent, quality and nature of environmental disclosures in an environmentally‐sensitive sector. It is the first study in a developing country to utilise the Clarkson et al. index, which was developed based on the Global Reporting Initiative (GRI) guidelines.
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Zain Ul Abideen and Han Fuling
This study highlights the influence of non-financial sustainability reporting and firm reputation (FR) on the China Stock Exchange. The study is based on the components of…
Abstract
Purpose
This study highlights the influence of non-financial sustainability reporting and firm reputation (FR) on the China Stock Exchange. The study is based on the components of sustainability reporting that influence FR.
Design/methodology/approach
A simple ordinary least squares (OLS) regression model is initially run to test the hypotheses. Advanced econometric methods are used to detect the presence of heteroskedasticity. The study utilizes fixed-effect, two-stage least squares (2SLS) and two-step generalized method of moments (GMM) regression models to address endogeneity issues.
Findings
Findings suggest that NFSR has a negative influence on FR. Conversely, environmental, social and governance (ESG) sustainability reporting exhibited positive associations with a FR in fixed-effect, 2SLS and GMM results.
Research limitations/implications
This study has limitations, and data collection is restricted to the period from January 2018 to June 2023, limiting the scope of findings due to data constraints. Brand equity measurement is considered only one aspect of a company's activities, and other methods can also be considered for measuring brand equity. Another limitation is a standardized method for measuring NFSR. While this study used the Arianpoor and Salehi (2021) model to measure sustainability reporting in the Chinese market, future research could explore different methods.
Practical implications
The findings of this study have important practical implications for corporate management, highlighting reputation challenges and the strategic importance of sustainability. Managers are encouraged to use NFSR strategically to enhance their reputation and corporate strategy.
Social implications
The social implications highlight ownership and regulatory structures, promoting enhanced sustainability reporting in China's business culture. This insight informs policymakers, businesses and stakeholders regarding the importance of sustainability reporting, guiding decisions on corporate reputation and sustainability regulations.
Originality/value
The research indicates the importance of context-specific sustainability reporting for enhancing reputation. It provides insights into sustainability's impact on a company's reputation, promoting responsible practices for a sustainable global economy. To the best of the authors' knowledge, this is the first research that utilizes the NFSR frameworks and a sample of firms in China to discuss sustainability reporting with different guidelines.
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The purpose of this paper is to examine the effect of environmental disclosure on firm efficiency of the listed firms in Pakistan.
Abstract
Purpose
The purpose of this paper is to examine the effect of environmental disclosure on firm efficiency of the listed firms in Pakistan.
Design/methodology/approach
The study uses secondary sources such as sustainability reports, annual reports and company websites to collect the data. A sample of 46 large firms is selected based on market capitalization and listing on the KSE-100 index.
Findings
The results suggest that environmental disclosure plays a significant positive role in determining the efficiency of the listed firms. The robustness test also confirms these results.
Research limitations/implications
The study suggests that regulators should take appropriate steps for better and increase the firm's environmental disclosure. The number of sample firms restricts the generalization of results from this study. However, the results are consistent and can be validated using a large sample.
Practical implications
The study includes implications to develop strict guidelines on environmental disclosure in response to its positive effect on the efficiency of the firm.
Originality/value
The study contributes to the growing environmental and efficiency literature by providing empirical evidence from a developing country where there are no strict guidelines on environmental regulations. This study is one of the first to capture environmental disclosure and measure efficiency by employing the data envelopment analysis (DEA) method in developing markets.
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Saqib Mehmood, Samera Nazir, Jianqiang Fan and Zarish Nazir
This study aimed to explore the relationship between supply chain resilience (SCR) and organizational performance (OP), with innovation (INN) serving as a mediator and information…
Abstract
Purpose
This study aimed to explore the relationship between supply chain resilience (SCR) and organizational performance (OP), with innovation (INN) serving as a mediator and information sharing (IS) acting as a moderator.
Design/methodology/approach
The study comprehensively examined the connections between SCR, OP, INN and IS. An exploratory approach and quantitative methods were employed. The data were collected from small and medium-sized manufacturing enterprises of three cities Xian, Hainan and Guangzhou of China via online questionnaire surveys conducted through Emails and WeChat. SmartPLS-4 was used for data analysis.
Findings
The findings indicated that SCR has a positive effect on sustainability efforts. Additionally, INN and effective IS both mediated and moderated this relationship, playing crucial roles in improving sustainability within the supply chain.
Practical implications
The study offered practical insights for businesses to enhance their sustainability efforts. Managers can use these findings to develop strategies that improve SCR, foster INN and encourage effective IS, ultimately resulting in a more sustainable supply chain.
Originality/value
This study enriched the existing knowledge base by investigating the intricate relationships among SCR, OP, INN and IS, all within the context of achieving sustainability. By exploring these elements holistically, the research introduced originality and highlighted effective strategies for sustainable supply chain management.