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Article
Publication date: 29 September 2021

Abbas Koolivand, Mahdi Salehi, Meysam Arabzadeh and Hassan Ghodrati

This paper aims to assess the relationship between a knowledge-based economy and fraudulent financial reporting.

562

Abstract

Purpose

This paper aims to assess the relationship between a knowledge-based economy and fraudulent financial reporting.

Design/methodology/approach

The study is descriptive-correlation based on published information from enlisted firms on the Tehran Stock Exchange during 2013–2019 with a sample of 178 firms (1,246 observations). The method used for hypothesis testing is linear regression using the panel data.

Findings

The results show that a knowledge-based economy is associated negatively and significantly with financial reporting. Moreover, robust testing has also examined the hypotheses (including fixed effects, OLS and t + 1) that confirmed the study’s preliminary results.

Originality/value

As the study was carried out in the emergent financial markets, like Iran, to figure out the relationship between knowledge-based economy and financial reporting, it can provide helpful information for the practitioners in this field.

Details

Journal of Facilities Management , vol. 21 no. 1
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 16 June 2021

Hojat Mohammadi, Mahdi Salehi, Meysam Arabzadeh and Hassan Ghodrati

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

695

Abstract

Purpose

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

Design/methodology/approach

This paper’s method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2018 using a sample of 188 firms (1,310 observations). The method used for hypothesis testing is linear regression using panel data.

Findings

The results show a negative and significant relationship between auditor narcissism and audit market competition and its indices, including auditor concentration, clients’ concentration and competitive pressure. Moreover, a positive and significant relationship was observed between audit quality and audit market competition and its indices, including auditor concentration, client concentration and competitive pressure.

Originality/value

To analyzes competition indices in the audit market (auditor concentration, clients’ concentration and competitive pressure). The variable is assessed once more using the exploratory factor analysis of the so-called three variables single variable, named audit market competition. So the central question of the study is investigated within a broader sense. Moreover, as the present study is carried out in the emergent financial markets with extremely competitive audit markets to figure out the effect of auditors’ intrinsic characteristics on such markets’ competitiveness, it can provide useful information in this field.

Details

Management Research Review, vol. 44 no. 11
Type: Research Article
ISSN: 2040-8269

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Article
Publication date: 31 January 2022

Sahar Sarkhosh-Khorasani, Hassan Mozaffari-Khosravi, Azadeh Nadjarzadeh, Masoud Mirzaei and Mahdieh Hosseinzadeh

Established data revealed a relationship between obesity and increasing the risk of mortality and morbidity of chronic diseases. There are conflicting data regarding the…

84

Abstract

Purpose

Established data revealed a relationship between obesity and increasing the risk of mortality and morbidity of chronic diseases. There are conflicting data regarding the association between adherence of dietary approach to stop hypertension (DASH) and obesity. Therefore, this study aims to investigate this relationship among a large sample of Iranian adults.

Design/methodology/approach

This cross-sectional study was performed by 10,693 individuals; 6750 individuals related to Yazd Health Study living in the urban area and 3943 individuals related to Shahedieh cohort study living in the suburb area. Dietary intake was evaluated by using a validated food frequency questionnaire. In all participants, anthropometric indices including body mass index were measured. The DASH score was considered using gender-specific quintiles of DASH items. To evaluate the relationship of DASH diet and obesity, multivariate logistic regression analysis was used.

Findings

By adjusting confounders, participants in highest quintiles of DASH diet were compared to the lowest have lower odds of obesity in suburb area (odds ratio [OR]: 0.78; 95% confidence interval [CI]: 0.63, 0.96), in urban (OR: 0.71; 95% CI: 0.52, 0.99) and in whole population of both studies (OR: 0.75; 95% CI: 0.63, 0.90). Besides, more compliance of women to this diet in urban (OR: 0.64; 95% CI: 0.48, 0.85) and population of both studies (OR: 0.77; 95% CI: 0.62, 0.96) were associated with reduced odds of central obesity.

Research limitations/implications

Considering this study limitations, the following can be mentioned: in this cross-sectional study, the causal relationship between DASH diet and obesity could not be assessed. Consequently, further prospective studies are required in this area. Second, although a valid food frequency questionnaire was used, but there was a measurement error and an error in the classification of people participating in the study. Moreover, we cannot reject the possibility of residual confounding bias because unknown or unmeasured confounders may exist that affected our results. Finally, our participants with odds of obesity might have been advised to reduce their fat intake, which led them to alter their dietary habits. However, such possibility cannot be resolved in a cross-sectional study.

Originality/value

DASH dietary pattern could decrease odds of obesity in both urban and suburb area and central obesity in urban area only. Further prospective studies are needed for causal conclusion.

Details

Nutrition & Food Science , vol. 52 no. 7
Type: Research Article
ISSN: 0034-6659

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Article
Publication date: 4 January 2024

Nishant Kulshrestha, Saurabh Agrawal and Deep Shree

Spare Parts Management (SPM) and Industry 4.0 has proven their importance. However, employment of Industry 4.0 solutions for SPM is at emerging stage. To address the issue, this…

772

Abstract

Purpose

Spare Parts Management (SPM) and Industry 4.0 has proven their importance. However, employment of Industry 4.0 solutions for SPM is at emerging stage. To address the issue, this article is aimed toward a systematic literature review on SPM in Industry 4.0 era and identification of research gaps in the field with prospects.

Design/methodology/approach

Research articles were reviewed and analyzed through a content-based analysis using four step process model. The proposed framework consists of five categories such as Inventory Management, Types of Spares, Circularity based on 6Rs, Performance Indicators and Strategic and Operational. Based on these categories, a total of 118 research articles published between 1998 and 2022 were reviewed.

Findings

The technological solutions of Industry 4.0 concepts have provided numerous opportunities for SPM. Industry 4.0 hi-tech solutions can enhance agility, operational efficiency, quality of product and service, customer satisfaction, sustainability and profitability.

Research limitations/implications

The review of articles provides an integrated framework which recognizes implementation issues and challenges in the field. The proposed framework will support academia and practitioners toward implementation of technological solutions of Industry 4.0 in SPM. Implementation of Industry 4.0 in SPM may help in improving the triple bottom line aspect of sustainability which can make significant contribution to academia, practitioners and society.

Originality/value

The examination uncovered a scarcity of research in the intersection of SPM and Industry 4.0 concepts, suggesting a significant opportunity for additional investigative efforts.

Details

Journal of Quality in Maintenance Engineering, vol. 30 no. 1
Type: Research Article
ISSN: 1355-2511

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Article
Publication date: 4 January 2021

Jayne Krisjanous, Nilufar Allayarova and Djavlonbek Kadirov

This paper aims to explore marketing practices related to online halal maternity wear by examining the characteristics of halal maternity wear promoted to Muslim women (Muslimah…

648

Abstract

Purpose

This paper aims to explore marketing practices related to online halal maternity wear by examining the characteristics of halal maternity wear promoted to Muslim women (Muslimah) and how these differ between sponsoring websites.

Design/methodology/approach

A qualitative content analysis of 24 websites promoting halal maternity wear to pregnant customers was undertaken.

Findings

Several issues related to the availability and promotion of halal maternity wear online, particularly when addressing the needs of Western Muslim women, were found. Successful marketing solutions to the problems of halal maternity wear require solving a number of tensions arising at the intersections of the following distinctions: mahram versus non-mahram settings, crude versus stylish fashion and the normative perceptions of immodesty versus modesty.

Practical implications

Careful research and attention need to be taken before promoting and targeting products as appropriate for Muslimah maternity wear. Those brands that display the requisite skills and knowledge necessary to determine whether a product meets the needs of modesty, fashionability and local climate/weather conditions in their maternity lines have much to gain from the Muslimah maternity market.

Social implications

The availability of maternity wear that makes Muslimah feel comfortable and satisfied with their appearance will contribute to a positive pregnancy body image. Positive pregnancy body image is associated with positive pre and postnatal infant attachment by the mother, which in turn leads to beneficial outcomes for mother and baby.

Originality/value

Research to date has focused on Islamic fashion in general, with a dearth of research on Islamic maternity wear. This paper addresses the gap by focusing on maternity wear and associated marketing practices, from the Islamic point of view.

Details

Journal of Islamic Marketing, vol. 13 no. 5
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 18 October 2021

Amani Hussein and Ghadir Nounou

This study aims to examine the impact of internet financial reporting (IFR) on companies’ performances as measured by three performance indicators, namely, stock price, stock…

1098

Abstract

Purpose

This study aims to examine the impact of internet financial reporting (IFR) on companies’ performances as measured by three performance indicators, namely, stock price, stock returns and company value.

Design/methodology/approach

A sample of 139 non-financial companies listed in the Egyptian stock exchange is used and classified as 108 IFR companies and 31 non-IFR companies. To test the research hypotheses, an independent t-test and multiple linear regression analyses are used.

Findings

The results indicate that there are no significant differences between IFR companies and non-IFR companies for both stock price and stock return variables. Conversely, there is a significant difference between IFR companies and non-IFR companies in the company value variable. These results imply rejecting hypotheses H1 and H4 and accepting the hypothesis of H7 that the presence of IFR has an impact on company value. The multiple regression analyses results indicate a significant relation between the scope of IFR and stock price. Likewise, between the degree of IFR and company value. Both degree and scope of IFR have an insignificant impact on stock return, which infer that applying different performance measures can reveal different conclusions.

Research limitations/implications

This research is a snapshot of IFR limited to a cross-sectional study and could not study the longitudinal data of internet reporting. Second, Marston and Polei (2004) contend that “weights contain an element of subjectivity, which cannot be completely avoided in the composition of such a score” (p. 297) and a variation in the disclosure index can lead to a modification in the results (Kaur and Kaur, 2020). This research applied a weighted index to measure the degree of IFR, which may affect the results and may change it if other indexes are applied. Moreover, the scores of the degree and scope of information disclosure are assumed to be similar every year due to the lack of information regarding the variations in content and presentation in the companies’ websites. Finally, the absence of a complete data set and stock prices for some companies in the sample.

Practical implications

To enhance the quantity and quality of IFR could be implemented through setting regulations and standards to govern IFR practices companies in Egypt. Moreover, the trade-off of the requirement of the Egyptian Financial Supervisory Authority for Egyptian companies make information available online and the secrecy culture profound in the Egyptian society (Ahmed et al., 2015) involve assigning a regulatory body for monitoring the IFR practices to ensure disseminating timely and accurate information that helps investors make rational decisions.

Social implications

The researchers recommend the suggestion to have an external assurance conducted by external auditors to enhance the accuracy and credibility of the IFR information.

Originality/value

Based on prior literature, no studies in Egypt compare between IFR companies and non-IFR companies concerning stock price and company value as measured by Tobin’s Q. Moreover, few research studies in Egypt covered the degree of IFR disclosure whilst not addressing the impact on the stock price. In addition, no prior study examined the scope of IFR disclosure in Egypt. Therefore, the research findings attribute to literature.

Details

Journal of Financial Reporting and Accounting, vol. 20 no. 5
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 28 January 2014

Antti Puurunen, Jukka Majava and Pekka Kess

Ensuring the sufficient service level is essential for critical materials in industrial maintenance. This study aims to evaluate the use of statistically imperfect data in a…

964

Abstract

Purpose

Ensuring the sufficient service level is essential for critical materials in industrial maintenance. This study aims to evaluate the use of statistically imperfect data in a stochastic simulation-based inventory optimization where items' failure characteristics are derived from historical consumption data, which represents a real-life situation in the implementation of such an optimization model.

Design/methodology/approach

The risks of undesired shortages were evaluated through a service-level sensitivity analysis. The service levels were simulated within the error of margin of the key input variables by using StockOptim optimization software and real data from a Finnish steel mill. A random sample of 100 inventory items was selected.

Findings

Service-level sensitivity is item specific, but, for many items, statistical imprecision in the input data causes significant uncertainty in the service level. On the other hand, some items seem to be more resistant to variations in the input data than others.

Research limitations/implications

The case approach, with one simulation model, limits the generalization of the results. The possibility that the simulation model is not totally realistic exists, due to the model's normality assumptions.

Practical implications

Margin of error in input data estimation causes a significant risk of not achieving the required service level. It is proposed that managers work to improve the preciseness of the data, while the sensitivity analysis against statistical uncertainty, and a correction mechanism if necessary, should be integrated into optimization models.

Originality/value

The output limitations in the optimization, i.e. service level, are typically stated precisely, but the capabilities of the input data have not been addressed adequately. This study provides valuable insights into ensuring the availability of critical materials.

Details

Industrial Management & Data Systems, vol. 114 no. 1
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 25 May 2022

Yee Sye Lee, Ali Rashidi, Amin Talei, Mehrdad Arashpour and Farzad Pour Rahimian

In recent years, deep learning and extended reality (XR) technologies have gained popularity in the built environment, especially in construction engineering and management. A…

815

Abstract

Purpose

In recent years, deep learning and extended reality (XR) technologies have gained popularity in the built environment, especially in construction engineering and management. A significant amount of research efforts has been thus dedicated to the automation of construction-related activities and visualization of the construction process. The purpose of this study is to investigate potential research opportunities in the integration of deep learning and XR technologies in construction engineering and management.

Design/methodology/approach

This study presents a literature review of 164 research articles published in Scopus from 2006 to 2021, based on strict data acquisition criteria. A mixed review method, consisting of a scientometric analysis and systematic review, is conducted in this study to identify research gaps and propose future research directions.

Findings

The proposed research directions can be categorized into four areas, including realism of training simulations; integration of visual and audio-based classification; automated hazard detection in head-mounted displays (HMDs); and context awareness in HMDs.

Originality/value

This study contributes to the body of knowledge by identifying the necessity of integrating deep learning and XR technologies in facilitating the construction engineering and management process.

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Article
Publication date: 12 August 2022

Hamdi Tekin

The aim of this study is to measure the impact of the factors affecting construction labor productivity by focusing on different types of construction works during and after the…

986

Abstract

Purpose

The aim of this study is to measure the impact of the factors affecting construction labor productivity by focusing on different types of construction works during and after the COVID-19 pandemic in Turkey, as well as discuss solutions and immediate actions.

Design/methodology/approach

This research was conducted in two steps. First, a quantitative survey was carried out to determine the dimension of factors negatively affecting construction labor productivity and the loss rate of different construction works from the employee perspective. The factors were identified through a literature review. The crucial relationships were highlighted as a result of a statistical analysis. Second, a survey was performed to determine the loss rate through a comparison of man-hour values before and after the beginning of the pandemic from the employer perspective. After an analysis and comparison of the results, semi-structured interviews were performed to discuss all findings and discover ways to mitigate the impacts of COVID-19 on construction labor productivity.

Findings

The results of the study clearly show that construction labor productivity was deeply affected by the coronavirus disease (COVID-19) pandemic. Legal obligations, such as social distancing, wearing masks, and limitations on the number of workers, have been major drivers for lower labor productivity. Such obligations have a profound impact on interior construction works, especially based on teamwork. Concerning employer and labor-related factors, problems with getting payments on time, loss of income, and financial hardships are the leading factors resulting in decreased worker performance. Excavation, insulation, and plastering works were determined as the most affected construction works under the influence of the COVID-19 pandemic.

Research limitations/implications

The quantitative portion of this study is limited to a sample of respondents in the Turkish construction industry. Further research is necessary to provide an in-depth review into construction labor productivity in other countries with a larger respondent sample. Another limitation is sourced by the dynamics of the COVID-19 pandemic, which may turn out that some findings are outdated. Despite these limitations, the insights from this study may enable employers to understand the major drivers and deep impacts of labor productivity loss by uncovering the main vulnerabilities during the pandemic. Recommended measures may also help policy-makers and stakeholders in the construction industry take necessary and immediate actions to ensure better construction labor productivity.

Originality/value

The study may contribute to a better understanding of a pandemic's impact on labor productivity by focusing on both employee and employer perspectives, especially in developing countries. The paper may help employers decide which priority measures are required for each construction work separately. The study is crucial not only for minimizing the negative effects of the COVID-19 outbreak on labor productivity but also for preparing for the post-pandemic era.

Details

Engineering, Construction and Architectural Management, vol. 29 no. 9
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 26 September 2022

R.V.K. Vigneshwar and S. Shanmugapriya

Proper prediction of productivity can enable the enhanced estimation, realistic scheduling, and accurate cost forecasting of construction processes. Due to the existence of…

727

Abstract

Purpose

Proper prediction of productivity can enable the enhanced estimation, realistic scheduling, and accurate cost forecasting of construction processes. Due to the existence of different labor sources (unionized and non-unionized), the prediction of productivity is still a significant problem in India. Moreover, the construction procurement processes and on-site performance are the predominant elements that can result in improved project outcomes. Thereby, the consideration of labor constraints and site conditions will play an important role in productivity improvement.

Design/methodology/approach

This study investigates the factors affecting construction site productivity. A total of 28 factors are grouped under 7 categories as follows: labor constraints, safety and quality procurements, material and equipment (ME), site management, project working condition, delay controls, construction methods and techniques, and external factors. Furthermore, by involving these factors, the questionnaire survey was conducted among Indian construction practitioners. As a result, 204 responses were received and the data were analyzed using a reliability test, relative importance index (RII), and analysis of variance (ANOVA).

Findings

The result of this study highlighted the importance of strategic construction management activities in terms of effective planning of ME, planning and realistic scheduling of construction activities, proper communication, information sharing, etc. Thus, this study provides a clear insight to the Indian construction practitioners in determining the effect of these site factors on the successful execution of their projects.

Originality/value

In this paper, the problem of construction productivity in India and its causes are explained effectively. This study examines the preference of labor contract, labor source, and most importantly, the factors affecting site productivity. Moreover, the other lagging issues regarding the management of construction activities are also described in detail.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 2
Type: Research Article
ISSN: 0969-9988

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