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Article
Publication date: 17 April 2024

Hassan Jamil, Tanveer Zia, Tahmid Nayeem, Monica T. Whitty and Steven D'Alessandro

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However…

Abstract

Purpose

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

Design/methodology/approach

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

Findings

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

Originality/value

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

Details

Information & Computer Security, vol. 33 no. 1
Type: Research Article
ISSN: 2056-4961

Keywords

Article
Publication date: 3 November 2020

Tanveer Ahsan, Sultan Sikandar Mirza, Bakr Al-Gamrh, Chai Bin-Feng and Zia-Ur-Rehman Rao

The purpose of this study is to investigate the moderating impact of corporate governance (CG) on the relationship between economic policy uncertainty (EPU) and the sustainable…

Abstract

Purpose

The purpose of this study is to investigate the moderating impact of corporate governance (CG) on the relationship between economic policy uncertainty (EPU) and the sustainable growth (SG) of Chinese firms.

Design/methodology/approach

The study collects data of 975 Chinese non-financial listed firms for the period from 2010 to 2017. The study measures SG using a comprehensive index based on nine financial indicators and applies industry and year fixed effects regression to investigate the direct and moderating impact of CG on the relationship between EPU and SG of Chinese firms.

Findings

The results of the study explain that EPU negatively affects SG, while concentrated ownership, board independence and board gender diversity (BGD) positively contribute to the SG of the Chinese firms. The results also explain that concentrated ownership and BGD reduce the negative impact of EPU on the SG of the Chinese firms.

Research limitations/implications

The study considers only non-financial firms; therefore, the results of this study cannot be generalized for financial firms. Future research can be carried out while considering financial firms as a unit of analysis.

Practical implications

The investigation of the negative impact of policy uncertainty on SG is essential for the government and policymakers to devise policies to reduce uncertainty. The investigation of the moderating effect of CG enriches the literature on corporates’ response to policy uncertainty. It provides valuable insights for corporates regarding CG mechanisms to attain SG.

Originality/value

To the best of the authors’ knowledge, this is the first study that investigates the moderating impact of CG on the SG of Chinese firms using an index-based measurement of SG.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 13 February 2024

Ajid ur Rehman, Asad Yaqub, Tanveer Ahsan and Zia-ur-Rehman Rao

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

Abstract

Purpose

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

Design/methodology/approach

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Findings

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

Originality/value

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 5
Type: Research Article
ISSN: 2042-1168

Keywords

Book part
Publication date: 17 August 2011

Riaz Ahmed Shaikh

Pakistan's present war against extremists has many folds and sheds. The country's initial participation in the Afghan War in 1979 later gave birth to different extremist trends in…

Abstract

Pakistan's present war against extremists has many folds and sheds. The country's initial participation in the Afghan War in 1979 later gave birth to different extremist trends in the country. State patronage of the extremist Wahabi Islamists during the Afghan jihad opened another conflict in Pakistan, and things became more complicated. The combination of external and internal factors gave birth to the worst kind of conflict, which now has not only become dangerous for the country's own existence but also a major threat for global peace. The Afghan jihad initially started as a war against Soviet occupation and later became the hub of global jihad-war against infidels.

This chapter analyzes how external factors promoted internal contradictions in Pakistan due to which the country became not only an exporter of jihadis for the world but also the worst kind of sectarian conflicts, including. Shia–Sunni, Deobandi–Wahabi clashes, entered into in the past two decades. Such a strong link exists with Pakistan's official support to global jihad. Draft sectarian groups now head to head with their opponents have killed thousands of members of rival sectors, have strong support from external sympathizers, and have spread in the country. The well planned terrorist activities of these groups reflect the fact that support to these groups in the past is now leading to a severe crisis in Pakistan. The nexuses of these indigenous extremists like Lashkar-e-Jhangvi, Lashkar-e-Taiba, Tehrik-e-Taliban Pakistan, and Hizb-ul-Mujahideen with external terrorist organizations like Al-Qaeda, the Taliban, and Islamic Movement of Uzbekistan of Tahir Yuldasher Chechen Guerilla War has led to several bloody clashes in the country and outside.

Details

Governance, Development and Conflict
Type: Book
ISBN: 978-0-85724-896-1

Article
Publication date: 30 January 2025

Shisam Bhattacharyya, Bishal Dey Sarkar, Sobhan Sarkar, Prince Kumar Singh and Ramkrishna Manatkar

Continuous benchmarking of a closed-loop supply chain (CLSC) network is required to achieve circular economic viability for end-of-life vehicle (ELV) recovery programs for…

Abstract

Purpose

Continuous benchmarking of a closed-loop supply chain (CLSC) network is required to achieve circular economic viability for end-of-life vehicle (ELV) recovery programs for original equipment manufacturers (OEMs). This study develops a framework to assess and benchmark CLSC networks in ELV recovery programs, addressing the absence of a standard index and enabling circular economic viability for OEMs.

Design/methodology/approach

The study uses a Bayesian evidential reasoning approach (BERA) that helps decision-makers develop a reintegration index (RI) for the automobile CLSC network. To develop the index, a total of 15 factors related to the automobile CLSC are identified from the literature. Bayesian belief network (BBN) is used on those factors to generate conditional probabilities for different nodes of the BBN. With the opinion of 12 domain experts, the ERA is used to generate a score for each node. Finally, the Markovian tree is used on the scores to generate the RI for a particular CLSC network.

Findings

The analysis demonstrates that both operational and strategic actions aimed at ensuring customer satisfaction and retaining core components are quantified using a standardized index value for each alternative amidst uncertainty. Leveraging the BERA model, decision-makers can calculate RI values, providing them with the means to assess and regulate ratings for CLSC networks. This capability serves to bolster circular economic sustainability by facilitating informed decision-making within the automotive industry.

Practical implications

This framework offers a structured approach for decision-makers to evaluate CLSC networks in ELV recovery programs, allowing for adaptability to specific organizational objectives and facilitating informed decision-making in the automotive industry.

Originality/value

The study’s integration of expert insights and probabilistic modeling fills the gap in the literature by providing a comprehensive framework for assessing CLSC networks in ELV recovery programs, contributing to circular economic viability and strategic decision-making for OEMs.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Open Access
Article
Publication date: 27 January 2025

Manuel Sardinha, Luís Ferreira, Hermínio Diogo, Tânia R.P. Ramos, Luís Reis and M. Fátima Vaz

This study aims to investigate the tensile strength and compressive behaviour of two thermoplastic polyurethane (TPU) filaments produced via material extrusion (ME): TPU 95A and…

Abstract

Purpose

This study aims to investigate the tensile strength and compressive behaviour of two thermoplastic polyurethane (TPU) filaments produced via material extrusion (ME): TPU 95A and Reciflex (recycled).

Design/methodology/approach

Tensile strength and compressive behaviour are assessed. The influence of extrusion temperature and infill pattern on these properties is examined, supported by thermal characterization, surface morphology analyses and a comprehensive comparison with existing literature. An analytical method is presented for estimating the solid ratio of ME parts, using an ellipse model to describe the material bead geometry.

Findings

Reciflex is generally stiffer than TPU 95A in both tensile and compressive tests. Specimens loaded orthogonally in compression tests exhibited stiffer behaviour than those loaded parallelly, and higher tensile properties were typically observed when material beads were deposited parallel to the load direction. Unlike TPU 95A, Reciflex is sensitive to extrusion temperature variations.

Social implications

By comparing recycled and virgin TPU filaments, this research addresses waste management concerns and advocates for environmentally sustainable production practices in the broadly used filament/based ME technique.

Originality/value

This study provides an extensive comparison of computed values with existing literature, offering insights into how different materials may behave under similar processing conditions. Given ongoing challenges in controlling melt flow during extrusion, these results may offer insights for optimizing the production of ME parts made with thermoplastic elastomers.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 28 February 2023

Reza Sharbaf Tabrizi, Osman M. Karatepe, Hamed Rezapouraghdam, Elisa Rescalvo-Martin and Constanta Enea

The purpose of this study is to test the interrelationships of green human resource management (GHRM), job embeddedness (JEM), green promotive voice behavior and green prohibitive…

2527

Abstract

Purpose

The purpose of this study is to test the interrelationships of green human resource management (GHRM), job embeddedness (JEM), green promotive voice behavior and green prohibitive voice behavior. It assesses JEM as a mediator of the link between GHRM and the aforesaid green voice behavioral consequences.

Design/methodology/approach

Data obtained from the employees of 11 restaurants in Northern Cyprus were used to gauge the said relationships via the partial least squares structural equation modeling.

Findings

GHRM boosts employees’ JEM. Employees high on JEM exhibit green promotive and prohibitive behaviors at elevated levels. JEM is the psychological mechanism relating GHRM to green work outcomes.

Practical implications

Restaurateurs should create an environment that enables employees to speak up and share their opinions on the problems and challenges concerning the environmental sustainability and green initiatives of the restaurant. In addition, they should develop and maintain good relations with employees via GHRM practices. These are important implications that would promote eco-friendly behaviors among employees.

Originality/value

This paper focuses on JEM, green promotive voice behavior and green prohibitive voice behavior as the neglected outcomes of GHRM. That is, there is no empirical evidence reporting that GHRM fosters employees’ JEM. This is also true for JEM as a mediator linking GHRM to the aforementioned dimensions of green voice behavior. With this stated in mind, this study fills in these gaps.

Details

International Journal of Contemporary Hospitality Management, vol. 35 no. 10
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 3 January 2023

Alina-Petronela Haller, Mirela Ștefănică, Gina Ionela Butnaru and Rodica Cristina Butnaru

The purpose of this paper is to analyse the influence of economic growth, digitalisation, eco-innovation, energy consumption and patents on environmental technologies on the…

Abstract

Purpose

The purpose of this paper is to analyse the influence of economic growth, digitalisation, eco-innovation, energy consumption and patents on environmental technologies on the volume of greenhouse gas emissions (GHG) recorded in European countries for a period of nine years (2010–2018).

Design/methodology/approach

Two empirical methods were integrated into the theoretical approach developed based on the analysis of the current scientific framework. Multiple linear regression, an extended version of the OLS model, and a non-causal analysis as a robustness method, Dumitrescu–Hurlin, were used to achieve the proposed research objective.

Findings

Digitalisation described by the number of individual Internet users and patents on environmental technologies determines the amount of GHG in Europe, and economic growth continues to have a significant effect on the amount of emissions, as well as the consumption of renewable energy. European countries are not framed in well-established patterns, but the economic growth, digitalisation, eco-innovation and renewable energy have an impact on the amount of GHG in one way or another. In many European countries, the amount of GHGs is decreasing as a result of economic growth, changes in the energy field and digitalisation. The positive influence of economic growth on climate neutrality depends on its degree of sustainability, while patents have the same conditional effect of their translation into environmentally efficient technologies.

Research limitations/implications

This study has a number of limitations which derive, first of all, from the lack of digitalisation indicators. The missing data restricted the inclusion in the analysis of variables relevant to the description of the European digitalisation process, also obtaining conclusive results on the effects of digitalisation on GHG emissions.

Originality/value

A similar analysis of the relationship among the amount of greenhouse gas emissions and economic growth, digitalisation, eco-innovation and renewable energy is less common in the literature. Also, the results can be inspirational in the sphere of macroeconomic policy.

Details

Kybernetes, vol. 53 no. 4
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 26 December 2024

Nadia Aslam, Umar Farooq Sahibzada, Muhammad Shakil Ahmad and Anthony Stevenson

Drawing upon the natural resource-based view (NRBV) and social cognitive theory (SCT), the present study explores the role of green learning orientation (GLO) and green creativity…

Abstract

Purpose

Drawing upon the natural resource-based view (NRBV) and social cognitive theory (SCT), the present study explores the role of green learning orientation (GLO) and green creativity (GC) as a mediating variable in the relationship between green transformational leadership (GTL) and green innovation (GI) in the Italian hotel industry. The research further assesses environmental performance (EP) and corporate green image (CGI) as a resultant factor of GI.

Design/methodology/approach

Two studies were conducted in Italy to evaluate theoretical models with workers in the lodging industry. Study 1 employed a three-wave, two-week time-lagged design with a total sample size of 303. Study 2 utilized a two-wave (four-week apart) design, with 349 participants using structural equation modeling.

Findings

The research findings emphasize that the enhancement of employees’ GLO and GC can be facilitated by providing GTL. This, in turn, may lead to the enhancement of GI, which improves the EP and CGI of a hotel.

Originality/value

The study comprehensively analyzes the previously unexamined relationships of employee-driven factors associated with GLO and GC. These factors are essential for promoting GI through GTL, ultimately enhancing EP and CGI. Therefore, it contributes by explaining previously unexplored employee and organizational factors in a unified model, utilizing time-lagged data, and enhancing the understanding of how organizations can elevate EP and CGI, particularly within the Italian hospitality sector.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 28 October 2024

Kong Lingfu, Safia Bano, Ummi Naiemah Saraih, Naimatullah Shah and Bahadur Ali Soomro

In today’s era, a country’s economy and society are continuously improved by entrepreneurship that utilizes digital technology. The current study, conducted among university…

Abstract

Purpose

In today’s era, a country’s economy and society are continuously improved by entrepreneurship that utilizes digital technology. The current study, conducted among university students in Pakistan, examines the roles of digital aspects in moving toward digital innovation (DI) and digital entrepreneurship (DE).

Design/methodology/approach

The study is based on quantitative and cross-sectional data. A survey questionnaire was used to obtain responses from respondents recruited through the convenience sampling technique.

Findings

The results from structural equation modeling (SEM) analysis suggest significant effects of technology orientation (TO), entrepreneurial orientation (EO), and DI on DE. The impact of DI on DE is also significant. On the other hand, digital technology self-efficacy (DTSE) is not found to be a significant predictor of DI and DE. Moreover, DI is found to be a significant mediator, which mediates the relationships of TO and EO with DE. On the contrary, DI did not mediate the significant relationship between DTSE and DE.

Practical implications

The study’s findings would benefit policymakers and planners in developing policies to encourage the usage of digital technologies to provide solutions in entrepreneurship. The findings also support promoting DE to tackle business challenges and achieve organizational and academic goals.

Originality/value

The study emphasizes the roles of digital technology, innovation, and entrepreneurship in a developing context.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

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