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Article
Publication date: 17 June 2011

Joy Watkins, Lorely Stanton, Barry Saunders, Gillian Lasocki, Pat Chung and Penny Hibberd

This paper aims to discuss professionals working in partnership with family carers and the importance of learning from their experiences in designing and delivering support to…

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Abstract

Purpose

This paper aims to discuss professionals working in partnership with family carers and the importance of learning from their experiences in designing and delivering support to themselves and people with dementia.

Design/methodology/approach

Working in partnership with carers is a key goal of policy and practice. This paper demonstrates how this can work in practice.

Findings

Key issues are synthesized, drawing on the stories of three carers who shared their stories as part of the original conference workshop on which the paper is based.

Originality/value

Lessons for professionals about the nature of the dementia caring journey and dimensions of good practice are highlighted.

Details

Quality in Ageing and Older Adults, vol. 12 no. 2
Type: Research Article
ISSN: 1471-7794

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Available. Content available
Article
Publication date: 8 March 2013

Win Tadd

134

Abstract

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Quality in Ageing and Older Adults, vol. 14 no. 1
Type: Research Article
ISSN: 1471-7794

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Article
Publication date: 1 December 2005

Chandrasekhar Krishnamurti, Aleksandar Sevic and Zeljko Sevic

This article questions the validity of regression models when high correlations exist between independent variables and presents the application of VAR as an alternative technique…

877

Abstract

This article questions the validity of regression models when high correlations exist between independent variables and presents the application of VAR as an alternative technique through the comparison of two groups of selected stocks that represent components of Dow Jones and S&P 500 indices, respectively. The results indicate that panel regressions face serious specification problems, while the impulse response function underlines that the shock to the volume innovation has a mostly positive impact on the volatility in both S&P and Dow Jones sample, but the tendency cannot be easily accounted for. The positive impact of volatility shocks on the inter market depth is rather unexpected, but it may be associated with an increase in volume that does not enormously enhance the spread up to the point where it will be too costly for market‐makers to trade, and accordingly, quickly narrows the spread to absorb new liquidity influx in the market. In the Granger causality tests Dow Jones stocks with comparatively larger average volume depth values and price levels provide slightly stronger relations between analyzed variables compared to the stocks included in the S&P sample.

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Managerial Finance, vol. 31 no. 12
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 24 November 2023

Shih-Tse Edward Wang, Hung-Chou Lin and Yi-Ting Lee

Because of the slow market growth of and intense competition among coffee shops, increasing brand preference and patronage intention is crucial in the coffee shop industry…

504

Abstract

Purpose

Because of the slow market growth of and intense competition among coffee shops, increasing brand preference and patronage intention is crucial in the coffee shop industry. Although place attachment theory (PAT) and social identity theory (SIT) stipulate that place attachment and social identity are key constructs of revisit intention, no studies have yet integrated the dimensions of SIT into PAT to predict place preference (PP) and repatronage intention (RI). In this study, the authors aimed to develop a theoretical model grounded in PAT and SIT to predict PP and RI.

Design/methodology/approach

A total of 648 coffee shop customers participated in an online survey, and their data were analyzed through structural equation modeling.

Findings

The results indicated that cognitive and affective place identity (PI) directly affected place dependence (PD) but did not directly affect PP. Cognitive PI also indirectly affected PD through affective PI. PD exerted a positive and significant effect on PP and thus affected RI.

Originality/value

These findings provide insights into the importance of cognitive and affective PI in shaping PD, PP and RI. From a place attachment perspective, the theoretical model enables coffee shop managers to cultivate strong PP to increase customer RI.

Details

British Food Journal, vol. 126 no. 3
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 1 January 1999

Paul Brockman and Dennis Y. Chung

Outlines the reasons why increasing numbers of firms list their shares on more than one stock exchange, previous research on the effects of cross‐listing and inter‐ and intra‐day…

845

Abstract

Outlines the reasons why increasing numbers of firms list their shares on more than one stock exchange, previous research on the effects of cross‐listing and inter‐ and intra‐day liquidity patterns. Describes the market making system of the stock exchange of Hong Kong and compares 1996‐1997 data on a sample of 33 Hong Kong firms cross‐listed in London with a control sample. Finds the cross‐listed firms have lower trading volumes, higher absolute bid‐ask spreads but lower relative ones and higher average dollar depth. Uses regression techniques to investigate liquidity and presents the results which confirm that cross‐listed firms are more liquid with lower relative spreads and higher depths even after controlling for differences in price, volume, return variance and intertemporal patterns.

Details

Managerial Finance, vol. 25 no. 1
Type: Research Article
ISSN: 0307-4358

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Book part
Publication date: 30 September 2019

Andrea M. Scheetz and Joseph Wall

With the increasing prevalence of awards for reporting fraudulent activity, it is important to learn if there are unintended consequences associated with the language offering…

Abstract

With the increasing prevalence of awards for reporting fraudulent activity, it is important to learn if there are unintended consequences associated with the language offering such awards. Aside from issues regarding submitting unsubstantiated claims of fraud to the Securities and Exchange Commission (SEC), Section 922 of the Dodd–Frank Act may inadvertently encourage would-be whistleblowers to delay reporting fraud. Potential whistleblowers may choose to delay reporting due to the consideration of alternatives to external reporting, in a misguided attempt to increase the size of an award, or due to their ethical stance on the issues. Using a three-stage mixed methods (experiment, open-ended interviews, and experiment) approach, this study provides evidence that increased knowledge of statutes involving external whistleblowing may result in reporting delays. The data suggest that despite statements from the SEC forbidding this, managers may choose to delay reporting when under the threshold necessary to receive an award. In such a manner, managers may be allowing the fraud to grow to a necessary perceived level over time. As might be expected, the accountants in this study were more cautious, checking to see if internal reporting worked first. Of particular note, 16 individuals indicated that they would never report, with the motivation apparently driven by fear of job loss and/or retaliation. Lastly, the intention to delay or speed up reporting may be very different based on the perception of ethics involved in the decision.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78973-370-9

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Article
Publication date: 25 February 2022

Nicky Chang Bi and Ruonan Zhang

Influencer marketing is a newer interactive marketing model that has attracted the attention of scholars and marketers. The study aimed to examine the mediation role of influencer…

7222

Abstract

Purpose

Influencer marketing is a newer interactive marketing model that has attracted the attention of scholars and marketers. The study aimed to examine the mediation role of influencer credibility (IC) and the moderation role of self-esteem in the effects of individuals' parasocial relationships (PSR) with YouTube influencers on their product attitudes (PATs) and purchase intentions (PIs).

Design/methodology/approach

The researchers used an online survey to test a sequential mediation model and moderation mediation models using Hayes PROCESS modeling.

Findings

The researchers revealed a sequential mediation model that IC and PAT mediate the association between PSR and PI. Individuals who perceived IC to be low were more likely to buy an endorsed product when their self-esteem got lower. When their self-esteem is low, individuals tend to purchase the endorsed products if they have stronger PSR with the influencers. However, they are less likely to buy the endorsed products when their self-esteem gets higher.

Originality/value

The study expands the dimensions of IC. The persuasive power of IC and influencer-user relationship was affected by individual differences, namely, self-esteem. Brands should pay attention to customers' personalities, motivations and preferences when designing strategies to market their products via social media.

Details

Journal of Research in Interactive Marketing, vol. 17 no. 2
Type: Research Article
ISSN: 2040-7122

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Article
Publication date: 1 March 2006

Alison Fox, John R Grinyer and Alex Russell

This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting…

545

Abstract

This paper examines the lobbying behaviour of UK managers who commented on Accounting Standard Board proposals to re‐introduce full provision deferred taxation accounting. Although there were no direct cash‐flow implications associated with these proposals, they had the potential to affect a company’s reported net income and revenue reserves. Using published comments and financial statements data, the paper tests: (a) the conventional positive accounting theory gearing hypothesis, using debt/equity ratios and (b) a new dividend hypothesis that is presented in the paper. The findings did not provide support for the gearing hypothesis and are therefore consistent with recent work of various other authors. However, the new dividend hypothesis was supported and the paper therefore suggests that the potential impact that an accounting treatment has on the revenue reserves of a company, and thus its dividend paying capacity, is a plausible reason for observed lobbying behaviour in the UK.

Details

Journal of Applied Accounting Research, vol. 8 no. 1
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 19 August 2019

Shuchih Ernest Chang, Yi-Chian Chen and Tzu-Ching Wu

The purpose of this paper is to explore the applicability of blockchain technology in international trade process from a perspective of letter of credit payment.

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Abstract

Purpose

The purpose of this paper is to explore the applicability of blockchain technology in international trade process from a perspective of letter of credit payment.

Design/methodology/approach

A blockchain-based re-engineering process is designed by employing the blockchain and its affiliated smart contract technology to harvest the benefits of distributed ledger and distributed business workflow automation.

Findings

Comparative analysis and feasibility study were conducted to identify and validate the prospects, in terms of facilitating process flow and enhancing overall trade performance, of the proposed blockchain-based international trade process model.

Practical implications

Traditional trade processes suffer from a great number of issues about intermediaries, information latency and trust, which, in turn, hinder overall process efficiency. The emerging blockchain technology may have potentials to mitigate those issues by revolutionizing business processes across enterprise borders in various industries.

Originality/value

This study contributes to the conceptual design of a blockchain- and smart-contract-based process along with a provision of practical case in business process re-engineering. Further endeavors devoted to blockchain research and application across different sectors are suggested to reach better performance of business process operations.

Details

Industrial Management & Data Systems, vol. 119 no. 8
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 19 November 2024

Noah Keya Otinga, Pat Obi and Freshia Waweru

This study aims to examine the effect of financial inclusion (FI) and financial openness (FO) on the development of capital markets in Africa.

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Abstract

Purpose

This study aims to examine the effect of financial inclusion (FI) and financial openness (FO) on the development of capital markets in Africa.

Design/methodology/approach

The study uses data from 34 countries over 18 years (2004–2021) and adopts the panel autoregressive distributed lag and pooled mean group approach, with economic growth, trade openness, government expenditure and institutional quality as control variables.

Findings

The analysis reveals that both FI and FO contribute to the long-term development of capital markets across all income levels within the sampled countries. The interaction between FI and FO enhances capital market development (CMD) over the long run. This finding indicates that FO particularly enhances the development of capital markets in economies with comparatively lower levels of FI.

Practical implications

The findings of this research underscore the importance for policymakers and professionals to adopt guidelines and regulations that promote FI and openness. Such measures can bolster the development of strong financial systems by improving access to the formal financial sector, and by contributing to the growth of capital markets.

Originality/value

The study is robust to the use of a multidimensional financial and CMD index. It is one of the pioneering studies that explore the relationship between FI and FO, and how this interaction influences CMD.

Details

Journal of Financial Economic Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-6385

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