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Article
Publication date: 27 June 2022

Puspavathy Rassiah, Norita Mohd Nasir, Ghazala Khan and Sa'adiah Munir

This study aims to investigate the influence and impacts of stakeholders on the awareness and attitudes towards environmental management practices (EMPs) among hotel managers in…

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Abstract

Purpose

This study aims to investigate the influence and impacts of stakeholders on the awareness and attitudes towards environmental management practices (EMPs) among hotel managers in Malaysia.

Design/methodology/approach

A total of 159 hotel managers participated in the survey. Structural equation modelling using the partial least squares (PLS) technique was used to test the hypotheses.

Findings

Owners and regulators influence hotel managers' environmental awareness and attitudes and their adoption of EMPs. Managers with a greater environmental awareness are more likely to adopt basic EMPs, while those with a greater environmental attitude are more likely to adopt advanced EMPs. In addition, stakeholder influence on managers' awareness and attitudes differs for hotels with and without an environmental policy.

Research limitations/implications

Other types of accommodation and stakeholders, demographic variations of hotels and different data collection methods could provide additional insights into the hotel sustainability issue.

Practical implications

Coercion may be needed to translate hotel managers' environmental awareness and attitudes into practices. Therefore, regulators should provide rules and penalties to enforce mandatory requirements and incentives to encourage environmental sustainability initiatives.

Social implications

The joint effort among stakeholders could create a societal norm that appreciates and maintains a sustainable environment and tourism industry.

Originality/value

This study emphasises the importance of stakeholder salience theory to understand the association between stakeholder influence on managers' awareness and attitudes and the adoption of EMPs by hotels in Malaysia. It is one of only a handful of studies that focuses on stakeholders' influence on environmental stewardship from managers' perspectives.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 5
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 20 April 2020

Chwee Ming Tee and Puspavathy Rasiah

The purpose of this study is to examine whether institutional investors monitoring attenuate (exacerbate) weaker earnings persistence in politically connected firms (PCFs). In…

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Abstract

Purpose

The purpose of this study is to examine whether institutional investors monitoring attenuate (exacerbate) weaker earnings persistence in politically connected firms (PCFs). In addition, it investigates whether earnings persistence do vary according to different types of political connections.

Design/methodology/approach

This study employs earnings persistence as measure of earnings quality and ordinary least squares (OLS) model to examine: (1) the moderating effect of institutional investors’ ownership on the association between earnings persistence and PCFs and (2) the association between different types of political connections and earnings persistence.

Findings

This study finds that institutional investors' ownership attenuates weaker earnings quality in PCFs, indicating effective monitoring. However, stronger earnings persistence is associated with PCFs with longer political ties, audited by big four audit firm and with higher CEO power.

Originality/value

This study reveals the lower earnings persistence in PCFs can be attenuated by institutional investors monitoring. However, findings also suggest that earnings persistence in PCFs is affected by duration of political ties, big four audit firm and CEO power. This suggests that PCFs should not be viewed as a homogeneous group of firms.

Details

Asian Review of Accounting, vol. 28 no. 3
Type: Research Article
ISSN: 1321-7348

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