Adel Almasarwah, Khalid Y. Aram and Yaseen S. Alhaj-Yaseen
This study aims to apply machine learning (ML) to identify new financial elements managers might use for earnings management (EM), assessing their impact on the Standard Jones…
Abstract
Purpose
This study aims to apply machine learning (ML) to identify new financial elements managers might use for earnings management (EM), assessing their impact on the Standard Jones Model and modified Jones model for EM detection and examining managerial motives for using these components.
Design/methodology/approach
Using eXtreme gradient boosting on 23,310 the US firm-year observations from 2012 to2021, the study pinpoints nine financial variables potentially used for earnings manipulation, not covered by traditional accruals models.
Findings
Cost of goods sold and earnings before interest, taxes, depreciation and amortization are identified as the most significant for EM, with relative importances of 40.2% and 11.5%, respectively.
Research limitations/implications
The study’s scope, limited to a specific data set and timeframe, and the exclusion of some financial variables may impact the findings’ broader applicability.
Practical implications
The results are crucial for researchers, practitioners, regulators and investors, offering strategies for detecting and addressing EM.
Social implications
Insights from the study advocate for greater financial transparency and integrity in businesses.
Originality/value
By incorporating ML in EM detection and spotlighting overlooked financial variables, the research brings fresh perspectives and opens new avenues for further exploration in the field.
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Grigorios Livanis, Christopher J. Robertson, Khalid M. Al-Shuaibi and Khalid Hussain
The purpose of this paper is to examine how country-of-origin (COO) perceptions of managers affect their provider selection for offshoring and offshore-outsourcing of services. In…
Abstract
Purpose
The purpose of this paper is to examine how country-of-origin (COO) perceptions of managers affect their provider selection for offshoring and offshore-outsourcing of services. In particular, it examines how economic and cultural attributes of the supplier’s host nation shape these choices and identifies whether these attributes have a substitutive, complementary, or competing relationship.
Design/methodology/approach
A quantitative study was performed using data collected from 235 managers in Saudi Arabia, which has relatively homogeneous managerial population with a clear significant cultural attribute and so presents an ideal setting to study the theory developed in this paper. Data were analyzed using a repeated-measures analysis of variance and a repeated-measures and doubly multivariate analysis of variance.
Findings
Building on signaling theory, it is shown that buyers from developing countries prefer suppliers from developed rather than culturally distant developing economies as stronger institutions in developed nations increase the credibility of firms. It is also shown that they prefer suppliers from developing countries that share a common cultural attribute such as religion over other developing countries, supporting social identification behavior and a substitutive relationship between cultural and economic attributes. Finally, they are indifferent between suppliers located in a developed and in a culturally similar developing country, even when the cost of obtaining the service is the same in both countries. In such cases, economic and cultural COO attributes have a competing relationship in provider selection.
Research limitations/implications
It would be interesting to examine if the results of the current study extend to cultural attributes/cues other than religion that may shrink the social distance between buyers and suppliers.
Practical implications
Service multinationals from developing countries may struggle to establish credibility in the eyes of potential customers, who consistently evaluate them lower than firms in developed markets or firms from developing countries that share a common social trait with the potential customers. They can compensate for this by adopting policies that enhance pre-contract trust, invest in homogeneity capital that decreases the social distance between the two firms, or by focussing their sales efforts on countries with which they share a social/cultural attribute.
Originality/value
This paper contributes to the marketing and international business literatures by providing insights on how firms from developing countries can effectively compete in the global marketplace given COO effects. Overall, the results provide novel evidence of the importance of co-membership in transnational communities (for instance, religious groups across countries) in supplier selection and its relationship to economic attributes.
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Naveed Ahmad, Amran Harun, Hafiz Muhammad Usman Khizar, Junaid Khalid and Shumaila Khan
The purpose of this study is to examine the drivers and barriers of travel behavior associated with tourist behavior during/post-COVID-19 pandemic to provide a knowledge base as…
Abstract
Purpose
The purpose of this study is to examine the drivers and barriers of travel behavior associated with tourist behavior during/post-COVID-19 pandemic to provide a knowledge base as well as an agenda for future research.
Design/methodology/approach
The authors utilized the Systematic Literature Review (SLR) technique for searching the articles published in Web of Science (WOS) and Scopus, to identify the main drivers and barriers affecting the tourist behavior during/post-COVID-19 pandemic. Eventually, 47 articles were chosen for the final analysis.
Findings
The findings are reported in three sections, (1) quantitative research profile, (2) qualitative synthesis and (3) future agenda. This study addresses the nuanced questions regarding the significant change in tourist travel behavior, emotional dynamics and a detailed understanding of mechanisms, such as which drivers and barriers affect tourist behavior in a particular destination. Drivers and barriers to tourist travel behavior were characterized in personal-related, destination-related, and health-related factors. Moreover, this study provides thought-provoking ideas in theory, policy and practice in the field of tourism and hospitality.
Research limitations/implications
This study has three limitations, as follows. First, the authors searched only two databases, Scopus and Web of Science, due to which the authors might be missing some related studies existing on the other databases. Although these databases provide an extensive range of academic literature, further studies could extend the data collection from the other databases (e.g. via Taylor & Francis). However, our systematic literature review (SLR) coverage is quite extensive, since journals are listed on these three main databases. Second, the authors followed a main study search protocol based on the synonyms and related keywords, however, some of the studies that may be related to the tourist behavior towards the destination are missing on account of the lack of our keywords in there, title, author, keyword and abstract. Furthermore, future research could endeavor to add other keywords to expand the results of studies. Third, although the accurate analysis was conducted to reduce subjectivity in identifying themes for drivers and barriers of tourist behavior, future studies on categorization could work to ensure that other sub-themes categorize.
Practical implications
The recent study has some key practical implications. First, this study is valuable for all the stakeholders in a unique way, including destination managers, academicians and policymakers, because it provides insight into barriers and drivers that influence the development of tourist behavior towards the destination. Second, the current study also offers practical implications for people involved in tourism service industries including governments and private businesses. Policymakers and other leaders are increasingly interested in harnessing the economic potential of tourism. Therefore, identifying the barrier which is inhibiting the tourist traffic towards the destination is beneficial to understand and effectively develop strategies to minimize the effect of such factors. Moreover, drivers and barriers of tourist behavior towards the destination in the COVID-19 pandemic situation towards the destination may help to create a framework for the development of destinations according to the current vulnerable situation. Third, current findings suggest that tourism marketers understand the drivers and barrier constructs found in this study and tailor their marketing strategies for attracting existing and new tourists. For instance, marketers should understand the drivers and barriers of tourist behavior for effective strategy development to increase the positive effect of drivers and to reduce the negative effect of barriers.
Originality/value
This is the first systematic literature review on the impact of drivers and barriers of tourist travel behavior. This paper analyses the methods and approaches that have been used in the previous literature to examine the drivers and barriers of tourist travel behavior. The paper ends with the research implication and limitations of the studies.
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The purpose of this study is to analyze the impact of energy development on industrialization in African economies from 1990 to 2017. It aims to assess how access to electricity…
Abstract
Purpose
The purpose of this study is to analyze the impact of energy development on industrialization in African economies from 1990 to 2017. It aims to assess how access to electricity, energy use and overall energy development contribute to industrial growth. By using panel data analysis and advanced econometric techniques such as fixed effects, two-stage least squares (2SLS) and system-GMM estimation, this study seeks to provide empirical evidence and insights into the complex dynamics between energy policies and industrialization outcomes. The findings are intended to inform policymakers and stakeholders on effective strategies to promote sustainable industrial development in the region.
Design/methodology/approach
This study uses a quantitative approach using panel data analysis spanning 1990–2017 from various sources. It uses fixed effects, 2SLS and system-GMM estimation methods to investigate the nuanced relationship between energy development and industrialization in African economies. This comprehensive methodology facilitates a robust examination of how different dimensions of energy development influence industrialization outcomes, aiming to fill gaps in existing literature and provide insights for policy formulation and implementation.
Findings
The findings reveal that energy development significantly enhances industrialization in African economies. Access to electricity and energy use both positively impact industrial growth, with access to electricity showing a stronger influence. This study underscores the critical role of energy infrastructure in fostering industrial expansion and economic development. Moreover, robust econometric methods confirm these relationships across various specifications, highlighting the importance of tailored energy policies to sustain industrialization efforts in Africa. These findings contribute empirical insights to the literature and provide actionable recommendations for policymakers aiming to enhance energy access and promote sustainable industrial development in the region.
Originality/value
This study contributes to the literature by offering new insights into the relationship between energy development and industrialization in African economies. By using advanced econometric techniques and focusing on nuanced dimensions of energy access and use, it addresses gaps in previous research. The findings underscore the significance of energy infrastructure for industrial growth, highlighting policy implications for sustainable development in Africa. This research adds value by providing empirical evidence that informs strategies to enhance energy efficiency, expand access to electricity and promote industrialization, thus contributing to broader discussions on economic development and energy policy in the region.
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Salim Khalid, Claire Beattie, John Sands and Veronica Hampson
This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.
Abstract
Purpose
This study aims to explore the ways that the balanced scorecard (BSC) can be adapted to incorporate environmental performance in a health care context.
Design/methodology/approach
This research adopts a qualitative approach that uses an in-depth case study including semi-structured interviews and document review. Interviews are conducted with individuals working within a regional public hospital and health service organisation in Australia. The research is informed by stakeholder theory.
Findings
The participants identified a number of approaches to incorporating environmental dimensions within the BSC: fully integrated, partially integrated, a separate additional perspective and differentiation based on the origin of the environmental activities and events. These findings confirm the contingent nature of the selected model and reinforce the importance of organisational vision and environmental strategy as formative factors.
Research limitations/implications
This research provides a starting point for future research to refine the proposed models and evaluate their viability and relevance in other contexts.
Practical implications
This study provides motivations for managers to engage with the BSC as an effective performance measurement system, which can be developed and adapted to incorporate important environmental elements of organisational performance.
Social implications
This study reveals the importance of difference between endogenous and exogenous environmental activities. As concerns around the environmental consequences of organisational activities continue to grow, opportunities for institutions to reassure stakeholders of their sustainable practices are increasingly critical.
Originality/value
This study presents preliminary evidence on the suitability of various models for integrating environmental dimensions within the BSC. The findings provide a valuable contribution to literature on performance measurement systems in the healthcare sector.
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Hawwa Abdul Mokti, Nor Azzah Kamri and Mohd Abd Wahab Fatoni Mohd Balwi
The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban…
Abstract
Purpose
The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban. Even though both halal and tayyiban are always mentioned together in the Quran, the halal aspect is highlighted more than tayyiban. The discussion of tayyiban’s indicators is still vague.
Design/methodology/approach
The study was adopted based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses for the review of the current research which used two main journal databases, namely, Web of Science and Scopus. Accordingly, the search resulted in a total of 40 articles that can be systematically examined.
Findings
The results of review of these articles formulated five main themes: safety, nutrition, cleanliness, quality and authenticity. These five indicators are considered relevant enough in the context of halal food production to build a comprehensive tayyiban concept.
Originality/value
This study enriches the field of halal food research. The concept of tayyiban as a whole has been given limited attention in academic literature. At the end of this study, a number of recommendations are suggested for the reference of future scholars.
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Harwati , Anna Maria Sri Asih and Bertha Maya Sopha
This study aims to develop a measurement model of the halal supply chain resilience (HSCRES) index, which represents the capability of the supply chain (SC) to handle disruption…
Abstract
Purpose
This study aims to develop a measurement model of the halal supply chain resilience (HSCRES) index, which represents the capability of the supply chain (SC) to handle disruption caused by halal risks. A case study is conducted to apply the HSCRES index in the halal chicken SC in Yogyakarta, Indonesia, to test the proposed methodology.
Design/methodology/approach
A literature synthesis was conducted to establish the main capability and vulnerability factors and their relevant indicators. The indicators were validated using the confirmatory factor analysis approach. Then, applying an analytical hierarchy process involving ten experts – practitioners and academicians – the weight of each indicator was obtained. A survey of 20 employees of slaughterhouses, 35 sellers and 100 consumers was conducted to obtain the value of each indicator. Finally, the HSCRES index was calculated by comparing the total weighted capability value to vulnerability.
Findings
The results revealed that the resilience of halal chicken SC in Yogyakarta is at a good level, with an index of 3.459, and “halal team” is the most significant indicator. The findings also revealed several capabilities that need improvement, including dedicated halal facilities, employees’ halal competence and halal regulation. However, the lack of a halal certification board, lack of management commitment and packaging contamination were found as vulnerability indicators that need to be reduced.
Research limitations/implications
The case of this study is limited to the halal chicken SC in Yogyakarta, Indonesia. As a consequence, the obtained results are limited to a specific context. The application of this method to different areas and objects enables the establishment of different capability and vulnerability indicators.
Practical implications
The halal resilience measurement model offers a comprehensive understanding of the strengths and weaknesses of the HSC. The findings can help stakeholders improve preparedness for halal risks, deal with halal risks better and recover more quickly. Measuring the HSCRES index can be particularly useful for policymakers in developing evidence-based strategies to increase HSCRES.
Originality/value
The current study is the first to define and classify the contributing halal resilience attributes and also to calculate the halal resilience index.
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Ismah Osman, Emi Normalina Omar, Ririn Tri Ratnasari, Chairul Furqon and Mokh Adib Sultan
The purpose of this study is to ascertain service quality (halal values, assurance, meal quality, reliability, security, system and traceability) and perceived risks (financial…
Abstract
Purpose
The purpose of this study is to ascertain service quality (halal values, assurance, meal quality, reliability, security, system and traceability) and perceived risks (financial, quality, environment, social, time, psychology and health) and its influence on satisfaction, as well as trust concerning online halal food delivery system (OHFDS).
Design/methodology/approach
This study uses quantitative methodology, through an online survey, by using purposive sampling across a sample size of 423 respondents. The analysis of data was conducted using SmartPLS.
Findings
The results of the findings indicate that assurance and halal values have an influence on satisfaction, as well as trust; nonetheless, only reliability has an impact on satisfaction. On the other hand, perceived health and financial risks have negative influence on trust and satisfaction toward OHFDS. In addition, perceived psychological and financial risks are found to have negative impacts on trust of OHFDS.
Research limitations/implications
The theoretical value of this study is the testing of perceived service quality and risks concerning OHFDS in the same model, thereby contributing to a deeper understanding of its impact on trust and satisfaction toward the online food service delivery industry. The results of this study may appear as a starting point for researchers who wish to conduct further studies on the same topic.
Practical implications
This study suggests that the service providers need to boost their efforts in establishing high quality service and, simultaneously, reduce perceived risks, to develop satisfaction and trust toward OHFDS.
Social implications
The long-term consequence of the business's achievement is that it makes it simpler for customers to have confidence in, be satisfied with and recommend the service providers to others.
Originality/value
A number of research investigations have been conducted among Muslims, specifically in the Asian region, which have yielded crucial data regarding consumer behavior toward halal products, such as food and tourism. This study, nonetheless, remains close with other studies on halal food, except that it adds together the knowledge of perceived quality and risks, as to gain a deeper understanding of the experience customers have on food, through online service delivery.
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Muhammad Ashraf Fauzi, Noor Saadiah Mohd Ali, Nazirah Mat Russ, Fazeeda Mohamad, Mohamed Battour and Nor Nadiha Mohd Zaki
This study aims to evaluate the knowledge structure of halal certification in food and beverages. The growth of the Muslim population and the expanding economic activities among…
Abstract
Purpose
This study aims to evaluate the knowledge structure of halal certification in food and beverages. The growth of the Muslim population and the expanding economic activities among the Muslim community have necessitated extensive and comprehensive halal certification, particularly in food and beverage products.
Design/methodology/approach
Through a science mapping approach, this study explores the knowledge structure based on past publications in food and beverages and its association with halal certification, logos and brands. Applying bibliographic coupling and co-word analysis, the present and future trends of halal certification in food and beverages are explored by presenting a network visualization to present the underlying themes and research streams.
Findings
The main finding from recent and emerging themes shows that the pivotal perspective is increasing consumers’ knowledge and awareness of halal-certified food products. Future trends stemming from the co-word analysis suggest the importance of exploring consumer halal food product determinants.
Originality/value
This study is relevant to stakeholders, scholars and practitioners, particularly in disseminating information and voice on the importance of halal-certified food products that are recognized as having better quality and contributing to environmental sustainability.
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Aam Slamet Rusydiana, Mohammad Iqbal Irfany, Aisyah As-Salafiyah and Marco Tieman
This paper aims to study research performance in halal supply chains. This study identifies the leading scholars, research themes and leading journals.
Abstract
Purpose
This paper aims to study research performance in halal supply chains. This study identifies the leading scholars, research themes and leading journals.
Design/methodology/approach
This study adopts the bibliometric method. A total of 228 research publications indexed by Scopus were analysed. The export data are then processed and analysed using the R Biblioshiny application program to find out the bibliometric map of the halal supply chain.
Findings
Research in halal supply chain has experienced fast growth since 2016, dominated by food-centric research by Malaysian universities. Research gaps are topics: halal procurement, halal clusters and halal value chain; industry: non-food; and countries: beyond Malaysia. Future expected halal supply chain trending research areas are: halal blockchains, halal supply chain management, halal performance, halal risk management and sustainability in halal supply chains.
Research limitations/implications
This research paper adopts a bibliometric method based on English publications on the halal supply chain theme from the Scopus database collected on November 1, 2021. Publications in local languages, as well as publications in non-academic journals, are being ignored in this research.
Practical implications
This study shows that halal supply chain management is an emerging requirement, is complex to manage for brand owners and needs new concepts and tools for halal industries to embrace a halal supply chain and value chain approach.
Originality/value
This study provides an objective evaluation of the research progress in halal supply chains; this study highlights the achievements and the research gaps and discusses the contribution to the scientific community.