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Available. Open Access. Open Access
Article
Publication date: 12 April 2022

Umar Farooq, Mosab I. Tabash, Ahmed Abousamak and Samar Habib

Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its…

1867

Abstract

Purpose

Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its dynamic role in achieving financial efficiency. Therefore, the current analysis aims to assess the role of herding behavior in determining the trade credit policies of corporate firms and its relevant effect on corporate financial performance.

Design/methodology/approach

For this purpose, the financial data of 13089 nonfinancial sector firms from 50 countries are employed and the dynamic generalized method of moments (GMM) model to estimate the regression is applied.

Findings

The empirical findings first reveal that corporate firms actively mimic their peer firms regarding trade credit policies. However, this mimicking behavior hampers the financial performance due to noncompatibility with peers’ trade credit policies. Peer firms often develop such trade credit policies that are not applicable to corporate firms.

Practical implications

Mainly, the findings of the study suggest two implications. First, it highlights the peer effect in terms of trade credit patterns. Second, it elaborates an adverse effect regarding financial performance due to herding of peers’ trade credit policies.

Originality/value

This study adds new thoughts regarding herding behavior in terms of trade credit policy and its possible consequences for corporate financial performance. No study explores such a relationship.

Details

Asian Journal of Accounting Research, vol. 7 no. 3
Type: Research Article
ISSN: 2443-4175

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Article
Publication date: 5 August 2019

Samar Rahi and Mazuri Abd.Ghani

The proliferation of information technology has changed the banking system globally. Internet technology has not only allowed banks to offer products and services but also…

1759

Abstract

Purpose

The proliferation of information technology has changed the banking system globally. Internet technology has not only allowed banks to offer products and services but also improved their ability to retain customers. This study aims to examine internet banking user’s continuance intention by integrating two well-known theories DeLone and McLean information system success model (D&M) and self-determination theory (SDT).

Design/methodology/approach

The research model was tested using survey data from 398 customers of commercial banks. The respondents were internet banking users. Data were analyzed using structural equation modeling.

Findings

The results revealed that internet banking user continuance intention is jointly determined by information quality (INFQ), service quality, satisfaction, introjected regulation, external regulation, intrinsic regulation and identified regulation. The integrated model explained 75.4 per cent variation in customer’s continuance intention to use internet banking. The results suggested that intrinsic regulation and identified regulation were the most important human motivation factors that drive customer’s intention toward continue use of internet banking.

Practical implications

The findings imply that managers seeking user satisfaction should focus on INFQ and service quality to enhance user continuance intention. Policymakers should focus on intrinsic and identified regulation of internet banking users. Some of the ways banks can do this is to develop enjoyable internet banking website with kind of reward system, activities that have the charm of novelty, challenge or aesthetic significance will help to improve user’s intention to continue use of internet banking.

Originality/value

This study contributes to the literature by integrating D&M and SDT in continuance intention and different from several traditional studies that had investigated the initial acceptance of internet banking users.

Details

International Journal of Accounting & Information Management, vol. 27 no. 3
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 29 January 2019

Samar Rahi and Mazuri Abd. Ghani

The expansion of information technology (IT) has become a great challenge in the business world today. Benefits from IT investment are only realized through sustained usage…

2553

Abstract

Purpose

The expansion of information technology (IT) has become a great challenge in the business world today. Benefits from IT investment are only realized through sustained usage, rather than initial acceptance. Therefore, designing strategies continuously attracting user retention is the most critical and general question in IT global market. This paper aims to develop an integrated model that combines two well-known theories expectation confirmation theory (ECT) and self-determination theory (SDT) to determine customer’s continuance intention toward use internet banking.

Design/methodology/approach

A total number of 398 customers of commercial banks participated in this research. The research model was empirically tested using structural equation modeling.

Findings

The findings reveal that both ECT and SDT have significant influence in a customer’s continuance usage intention. The integrated model has good explanatory power (76.3%) to predict customer’s continuance intention toward use of internet banking. Additionally, importance performance matrix analysis indicates that intrinsic regulation and customer’s satisfaction are the most important factors to determine internet banking user’s continuance intention.

Practical implication

Internet banking users will be intrinsically motivated only for those activities that generate intrinsic interest for them, activities that have the charm of novelty, challenge or aesthetic significance. Thus, understanding banking customer intrinsic values should be a priority for managers and policymakers. Theoretically, integration of two well-known theories, ECT and SDT, provide basis for further refinement of technology continuance model in emerging e-payment domain.

Originality/value

This study is different from several traditional studies that had investigated initial acceptance of internet banking. In contrast, this study provides a comprehensive analysis of customer’s behavior in continuance intention context with technology (ECT) and motivational factors (SDT).

Details

Journal of Science and Technology Policy Management, vol. 10 no. 3
Type: Research Article
ISSN: 2053-4620

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Article
Publication date: 22 September 2022

Samar Ajeeb and Wei Sieng Lai

This study attempts to find the response of the real estate market to economic changes by identifying cause-effect relationships between mortgage, residential investment, and…

261

Abstract

Purpose

This study attempts to find the response of the real estate market to economic changes by identifying cause-effect relationships between mortgage, residential investment, and Saudi employment.

Design/methodology/approach

A quantitative approach to analytically examine the relationship among the variables. To find out the impact of investment, mortgage and Saudi employment on the Saudi real estate growth from 1970 to 2019. All data sets were obtained from the General Authority for Statistics (GAST), Saudi Central Bank (SAMA) and World Bank Group.

Findings

This study reveals a positive relationship between the mortgage and GDP in the Saudi Arabian real estate market. The same results for employment and investment; both have a positive effect on the GDP of the real estate market.

Research limitations/implications

Analyzing the impact of real estate financing on various industries and the extent to which it is related to employment and unemployment rates is essential for future research. Moreover, this research can be applied to different countries and compared based on similarities and differences in implementing mortgage-related policies.

Practical implications

The government must encourage investment in various ways and establish a stable structure that ensures market stability and finds a balance between supply and demand.

Social implications

This study reflects the importance of real estate financing not only to individuals and governments but also to investors and business workers, and it is essential to analyze the impact of real estate financing on various industries, as well as the extent to which it is related to employment and unemployment rates. This research can be applied to different countries and compared based on similarities and differences in the implementation of mortgage-related policies.

Originality/value

This study contributes to testing this study’s hypothesis: that mortgage positively impacts the real estate market of Saudi Arabia.

Details

International Journal of Housing Markets and Analysis, vol. 17 no. 2
Type: Research Article
ISSN: 1753-8270

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Article
Publication date: 12 March 2019

Raija Pini Kemppainen

This research is based on a theoretical interest and practical need to examine female actors as entrepreneurs and innovators. The Saudi Vision 2030 emphasizes entrepreneurship…

682

Abstract

Purpose

This research is based on a theoretical interest and practical need to examine female actors as entrepreneurs and innovators. The Saudi Vision 2030 emphasizes entrepreneurship, innovation and stronger female participation in the work force. The purpose of this paper is to point to theoretical underpinnings in female entrepreneurial and innovative activity and to examine success factors for female entrepreneurial innovators in the context of the Kingdom of Saudi Arabia (KSA).

Design/methodology/approach

The paper is based on secondary data sources. The secondary data in this research were collected from recent academic journals related to female innovation and entrepreneurship. The selected literature represents international and regional (Middle Eastern) research, including research addressing KSA.

Findings

Theories are not universal but contextually bound, and Western theories may not directly apply to the KSA context. The late female labor history and gender segregation have not formed an environment similar to the West where innovation has a male connotation and where gender is created or recreated in interaction. The paper suggests gender differences and similarities in innovation as a suitable approach to examine female entrepreneurs and innovators in KSA. While there are similar tendencies between the Saudi and international contexts in regard success factors, KSA inhibits unique factors associated with female entrepreneurs and innovators and their environment.

Research limitations/implications

This research is aimed at academia and offers points to consider for theoretical examination, focusing on the fitness of theory from an economic, social and cultural perspectives. The research may offer knowledge to policymakers and practitioners in the Middle East region and KSA when applying new policies on entrepreneurship and innovation.

Originality/value

The value of the research lies in its timeliness. While there are economic rationales for research on female entrepreneurial innovators, there are theory-related reasons to examine the topic. With the increased interest in research on Saudi female entrepreneurs, academic discussion needs to take a closer look at the context to gain an understanding of how theoretical approaches may or may not transfer across regions.

Details

International Journal of Gender and Entrepreneurship, vol. 11 no. 2
Type: Research Article
ISSN: 1756-6266

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Article
Publication date: 24 January 2023

Giovanni Beccari Gemente, Andrea Lago da Silva, Eliciane Maria da Silva and Flavio Henrique Costa

To do this, the authors carried out a systematic literature review to answer three questions: (RQ1) Which external pressures affect an FC and its suppliers in an MSC? (RQ2) What…

619

Abstract

Purpose

To do this, the authors carried out a systematic literature review to answer three questions: (RQ1) Which external pressures affect an FC and its suppliers in an MSC? (RQ2) What influences power relationships between an FC and its suppliers for MSC compliance? and (RQ3) Which governance mechanisms support an FC to achieve compliance for managing its MSC?

Design/methodology/approach

This research aims to identify how external pressures affect chain agents to achieve compliance and implement governance mechanisms and analyzes the influence of the power relationship between FC and their suppliers.

Findings

The results identify how external pressures from different stakeholders act on FC and FT and ST suppliers. A combination of contractual governance mechanisms (auditing, certification, assessment, code of conduct and monitoring) with relational ones (third-party, cooperation) is identified, facilitating compliance between agents. Furthermore, different power relationships (power position, level of resources and institutional distance) that influence the implementation of governance mechanisms are explored.

Research limitations/implications

This article comprised only a systematic literature review and content analysis. Carrying out empirical research, covering the theme of this article, is the next step, which is being completed and will be discussed in due course in another publication.

Practical implications

The results can help professionals of the FC to understand their role in multi-tier supply chain (MSC), the external pressures exerted and the governance mechanisms that can be implemented to achieve compliance.

Originality/value

This article develops three relevant issues constantly addressed in MSC, which have not yet been combined to understand the management of multi-tier suppliers.

Details

The International Journal of Logistics Management, vol. 35 no. 1
Type: Research Article
ISSN: 0957-4093

Keywords

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Article
Publication date: 21 June 2022

Halimin Herjanto, Muslim Amin and Mulyani Karmagatri

This study aims to offer a holistic halal cosmetic consumption framework by describing the current knowledge about halal cosmetics and presenting new directions for future…

1351

Abstract

Purpose

This study aims to offer a holistic halal cosmetic consumption framework by describing the current knowledge about halal cosmetics and presenting new directions for future research.

Design/methodology/approach

The theory, method and context–attributes, decision and outcome systematic review framework was used in this study. This study addresses the halal cosmetics literature published in the Scopus database: nonpredatory journals between 2010 and 2021.

Findings

This study found seven antecedent categories that affect four halal cosmetics consumption decisions. Those decisions led to three outcomes. In addition, behavioral theories were identified as the most frequent theory used to explain this phenomenon in personal and business settings.

Originality/value

To the best of the authors’ knowledge, this is the first systematic review of halal cosmetics consumption. This study explores the relevant theories, contexts, methods, antecedents and consumer decisions. Therefore, this study offers important insights into this phenomenon.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Available. Open Access. Open Access
Article
Publication date: 12 July 2023

Nicola Cobelli and Emanuele Blasioli

The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management…

1603

Abstract

Purpose

The purpose of this study is to introduce new tools to develop a more precise and focused bibliometric analysis on the field of digitalization in healthcare management. Furthermore, this study aims to provide an overview of the existing resources in healthcare management and education and other developing interdisciplinary fields.

Design/methodology/approach

This work uses bibliometric analysis to conduct a comprehensive review to map the use of the unified theory of acceptance and use of technology (UTAUT) and the unified theory of acceptance and use of technology 2 (UTAUT2) research models in healthcare academic studies. Bibliometric studies are considered an important tool to evaluate research studies and to gain a comprehensive view of the state of the art.

Findings

Although UTAUT dates to 2003, our bibliometric analysis reveals that only since 2016 has the model, together with UTAUT2 (2012), had relevant application in the literature. Nonetheless, studies have shown that UTAUT and UTAUT2 are particularly suitable for understanding the reasons that underlie the adoption and non-adoption choices of eHealth services. Further, this study highlights the lack of a multidisciplinary approach in the implementation of eHealth services. Equally significant is the fact that many studies have focused on the acceptance and the adoption of eHealth services by end users, whereas very few have focused on the level of acceptance of healthcare professionals.

Originality/value

To the best of the authors’ knowledge, this is the first study to conduct a bibliometric analysis of technology acceptance and adoption by using advanced tools that were conceived specifically for this purpose. In addition, the examination was not limited to a certain era and aimed to give a worldwide overview of eHealth service acceptance and adoption.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

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