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Publication date: 4 November 2014

Rosa E. Rios, Hernan E. Riquelme and Yasser Abdelaziz

The purpose of this paper is to examine how consumers perceive the trustworthiness of halal certifications from various Muslim and non-Muslim countries, a topic highly disregarded…

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Abstract

Purpose

The purpose of this paper is to examine how consumers perceive the trustworthiness of halal certifications from various Muslim and non-Muslim countries, a topic highly disregarded despite the size of the market and the importance in penetrating the multibillion market.

Design/methodology/approach

A customized factorial design was employed to measure main effects of brand familiarity, country trustworthiness and country favourability and interaction effects.

Findings

Although Indonesia and Malaysia are Muslim countries, they are not perceived as trustworthy as others such as Saudi Arabia and Kuwait for the consumer product under study. The perception of trustworthiness of halal certification of origin explains the highest proportion of the variance in the preference for a product, followed by the interaction of country favourability and brand name country of origin (COO).

Research limitations/implications

Managers of international companies should be aware that not all halal country certifications are equally perceived as trustworthy therefore, they should seek alliances, with institutions in markets where they seek to penetrate.

Practical implications

The procedure for certification considers the whole value chain rather than just simple ritual of slaughtering. Managers have a big responsibility to produce their products according to the expected standards (and this goes beyond the simple slaughtering ritual) and make sure that all employees understands the importance of such adherence.

Social implications

Muslim consumers’ preferences vary according to the COO of halal products, even within Muslim countries therefore, halal certification country-of-origin is a sensitive social concern.

Originality/value

This research is based on COO and brand familiarity frameworks, and it extends the knowledge in a context (halal products) not frequently explored.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 26 no. 5
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 1 August 2019

Ahmad Ibrahim Said Karajeh

This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating…

982

Abstract

Purpose

This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality and corporate voluntary disclosure.

Design/methodology/approach

This study covers 300 companies listed on Bursa Malaysia. It has used strategic, financial and non-financial information to measure voluntary disclosure; earnings management, persistence and smoothness to measure earnings quality; and institutional and managerial shareholders to measure ownership structure. Hierarchical regression analysis was used to investigate if ownership structure moderates the relationship between earnings quality and corporate voluntary disclosure.

Findings

The results in this work imply that companies with high earnings quality are more likely to disclose voluntary information to help stakeholders. Furthermore, this study provides original evidence that institutional ownership and managerial ownership play a main role as moderating variables that influence management motives toward practices of voluntary disclosure and earnings quality.

Originality/value

Because of the limited number of empirical studies on the relationship between voluntary disclosure and earnings quality, this study fills a gap in the literature by investigating the relationship between them. In addition, a lack of research exists on the effects of ownership structure on the relationship between voluntary disclosure and the earnings quality. Therefore, this study makes an original contribution to the literature by using institutional and managerial ownership as moderating variables to investigate the effects of the ownership structure on the relationship between voluntary disclosure and earnings quality in Malaysian companies.

Details

Management Research Review, vol. 43 no. 1
Type: Research Article
ISSN: 2040-8269

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