Wai Ching Wilson Au and Nelson K.F. Tsang
Given the illegal nature of the gig economy in some cities, this study aims to draw on protection motivation theory to examine the formation of Uber drivers’ self-protective…
Abstract
Purpose
Given the illegal nature of the gig economy in some cities, this study aims to draw on protection motivation theory to examine the formation of Uber drivers’ self-protective behaviour against legal risks.
Design/methodology/approach
In-depth interviews with 10 Uber drivers in Hong Kong were conducted to yield eight maladaptive perceptions, which were then validated using online surveys completed by 232 Uber drivers. These results were then used to examine a mechanism through which threat appraisal, coping appraisal and maladaptive perceptions influence drivers’ unwillingness to work and weekly working hours.
Findings
Eight maladaptive perceptions were found to empirically fit a bidimensional conceptualization of cognitive and affective components that significantly reduce workers’ unwillingness to work illegally in the gig economy. The effects on Uber drivers’ unwillingness to work and weekly working hours varied across threat appraisal, coping appraisal and maladaptive perceptions.
Practical implications
Platform companies should find the results insightful because they demonstrate ways of negotiating with governments about its legality of the gig economy. The findings can also assist governments with policy development to make sense of illegal gig work or to legalize the gig economy.
Originality/value
This study complements the overoptimistic discussion of the gig economy to investigate why people engage in illegal work in this context. Protection motivation theory is applied to a new domain to explore gig workers’ maladaptive perceptions of illegal working.
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Nelson K. F. Tsang, Louisa Yee-Sum Lee and Hailin Qu
The study aims to provide an inventory of the existing English and Chinese research on service quality in China’s hospitality and tourism industry. The study aims to identify the…
Abstract
Purpose
The study aims to provide an inventory of the existing English and Chinese research on service quality in China’s hospitality and tourism industry. The study aims to identify the reasons for the lack of research on service quality in China’s hospitality and tourism industry and the ignorance of the Chinese language literature in the field.
Design/methodology/approach
A synthesis review is conducted of 31 articles published in 11 leading Chinese and English academic journals from 1998 to 2013.
Findings
Popular research themes are service quality management and evaluation in the hotel sector. The majority of the reviewed articles are empirical studies that adopt quantitative methods, and none of the English articles use qualitative methods. Recent studies tend to use sophisticated statistical techniques such as confirmatory factor analysis and structural equation modeling. Changes in disciplines, publication trends and statistical techniques are observed. The theoretical and practical contributions of the Chinese and English publications are compared, and recommendations are made for future research.
Originality/value
This study is one of the first to review and compare the existing publications in the leading Chinese- and English-language journals. It provides a platform for scholars, especially non-Chinese literate researchers, to understand the research on service quality in the China hospitality and tourism industry.
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The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for…
Abstract
The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.
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Anh Tuan Bui and Lance A. Fisher
The purpose of this paper is to investigate whether the factors that summarise the information in the yield curves of Australia and the USA can predict changes in the…
Abstract
Purpose
The purpose of this paper is to investigate whether the factors that summarise the information in the yield curves of Australia and the USA can predict changes in the Australian–USA exchange rate (i.e. the AUD/USD rate) and Australian dollar excess returns.
Design/methodology/approach
The paper extracts the three Nelson–Siegel factors (level, slope and curvature) from the relative yield curve of Australia with the USA to predict changes in the bilateral exchange rate and excess returns on the Australian dollar. The full sample regressions allow for a shift in the coefficient on the relative curvature factor which can account for the impact of the Fed’s changed monetary policy to one of quantitative easing.
Findings
The paper finds that the relative curvature factor strongly predicts changes in the AUD/USD exchange rate and Australian dollar excess returns out to 12 months ahead in the sample that precedes the Fed’s policy of quantitative easing. The relative curvature factor retains its predictive power in the full sample regressions but anticipates smaller exchange rate changes and excess currency returns in in-sample predictions made from August 2007.
Practical implications
The yield curves of Australia and the USA reliably reflect investor’s expectations about prospective monetary policies in each economy.
Originality/value
The paper investigates the predictive content of the relative Nelson–Siegel factors for changes in the AUD/USD exchange rate and for Australian dollar excess returns over various forecast horizons for a period that covers the Fed’s policy of quantitative easing.
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Marcelo Royo-Vela and Farina Meyer
To explore and measure wearout or the acceptance threshold, beyond which, messages in the form of mobile text advertising generate irritation. To assess the set of factors that…
Abstract
Purpose
To explore and measure wearout or the acceptance threshold, beyond which, messages in the form of mobile text advertising generate irritation. To assess the set of factors that positively or negatively, according to literature, influences the attitude towards advertising in short message service (SMS) format and on this basis to propose future research along this line. There is also a focus on irritation antecedents.
Methodology/approach
Two surveys are used to prevent unbiased answers. The first one is driven to study the wearout effect in the SMS context. An offline survey is carried out using a structured questionnaire. A sample size of 188 using convenience sampling is collected. The second research is driven to study irritation and attitude towards SMS advertising. Data are collected through an online questionnaire which is published through social media platforms, an e-mail mailing list and a quick response (QR) code. An international sample size of 253 applying a convenience and snow ball sampling procedure is collected.
Findings
The wearout threshold and irritation antecedents in the mobile advertising context are identified as well as positive and negative factors which influence attitude towards SMS advertising. The replies do not match exactly with the significant factors found in previous research.
Research limitations/implications
There are some, among them, sample size and sampling procedure; only one sector was analysed and, although reliability is acceptable, the number of items in each measurement scale was reduced to only two.
Practical implications
Wearout and the characteristics of an SMS message capable to generate positive attitude are described.
Social implications
Guidelines to improve public attitudes towards SMS advertising and prevention from wearout are given.
Originality/value
Wearout in the mobile advertising context is explored and some insights regarding irritation antecedents and the role played by frequency and other positive factors in the causal model proposed by the academy are assessed.
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The purpose of this paper is to review the service quality (SQ) literature in order to understand issues involved in its conceptualization and operationalization.
Abstract
Purpose
The purpose of this paper is to review the service quality (SQ) literature in order to understand issues involved in its conceptualization and operationalization.
Design/methodology/approach
The paper uses systematic literature review method. The unit of analysis is peer-reviewed journal articles published during 1984 to 2017.
Findings
Findings suggest manufacturing, banking, information technology, higher education, healthcare are the top sectors contributing to the SQ literature. More than 60 models of the SQ have been identified. Service-driven capabilities may be structured along adaptation with strategic drivers and imperatives, learning and alignment, and problem structuring. In doing so the SQ literature is evolving across overlapping phases of conceptualization, expansion, re-conceptualization and integration.
Research limitations/implications
The paper contributes to the body of knowledge by presenting a unified synthesis of more than 814 articles published in the last three decades.
Practical implications
Insights from the paper will help practitioners in understanding customers’ expectations and accordingly configuring effective service delivery systems, setting standards and communicating value to end-customers. This in turn helps them in developing service-based competencies and achievement of competitive advantage.
Social implications
Insights from the paper may help in conceptualizing and delivering SQ-driven public services.
Originality/value
The paper synthesizes and presents various facets of the SQ as a unified body of knowledge.
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Martin Stuebs and Li Sun
This chapter examines the association between corporate governance and environmental performance. The purpose of governance mechanisms is to build trust by ensuring that corporate…
Abstract
This chapter examines the association between corporate governance and environmental performance. The purpose of governance mechanisms is to build trust by ensuring that corporate responsibilities, including environmental responsibilities, are met. We obtain corporate governance data from the Investor Responsibility Research Center, Inc’s (IRRC’s) governance and director database and additional corporate governance and environmental performance data from Kinder, Lydenberg, and Domini’s (KLD’s) database. Our analyses document a significant positive association between corporate governance and environmental performance. Moreover, we find that corporate governance is positively related to environmental strengths, and negatively related to environmental concerns. Our findings contribute to and extend our understanding of the relationship between governance and performance and have important implications for policy makers, managers, investors, and others.