Factors affecting the voluntary disclosure: a study by using smart PLS-SEM approach

2018 ◽  
Vol 60 (6) ◽  
pp. 1498-1508 ◽  
Author(s):  
Md. Abdur Rouf ◽  
M. Akhtaruddin
Keyword(s):  
Voluntary Disclosure ◽  
Structural Equation ◽  
Reliability And Validity ◽  
Listed Companies ◽  
Annual Reports ◽  
Equation Modeling ◽  
Bench Mark ◽  
Content Type ◽  
Factors Affecting ◽  
Leadership Structure

Purpose This paper aims to examine the factors affecting the voluntary disclosure in the annual reports of listed companies in Bangladesh. Design/methodology/approach The study is based on a sample of 96 listed non-financial companies in Dhaka Stock Exchanges over the period of 2013 to 2016. The study used partial least squares structural equation modeling tool to analyze data which provides evidence of reliability and validity. It also used an unweighted relative disclosure index for measuring voluntary disclosure. Findings The empirical results show that corporate governance (board leadership structure and ownership structures) and firms characteristics (total assets and total sales) are significantly positive correlated with the voluntary disclosure. Originality/value The finding of the study will be a bench mark or the board for policy makers and implementers in torching the avenues of improvement in raising the level of corporate voluntary disclosure in annual reports of listed companies in Bangladesh.

Transforming people practices by re-structuring job engagement practices for generation z: An empirical study

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Deepika Pandita ◽  
Amresh Kumar
Keyword(s):  
Organizational Support ◽  
Structural Equation ◽  
Reliability And Validity ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Job Engagement ◽  
Content Type ◽  
Perceived Supervisor Support ◽  
Engagement Strategies ◽  
The Individual

Purpose This paper aims to develop the readers’ understanding of the transforming role of job engagement (JOB) drivers, specifically for Gen Z in information technology (IT) Companies across India. It measures the association of JOB and perceived organizational support (POS), perceived supervisor support (PSS) and co-worker relationship (COP) with a very special reference to Gen Z. Design/methodology/approach A total of 302 survey-based responses were collected. To test the conceptualized model of JOB, structural equation modeling was used. Confirmatory factor analysis was conducted using the AMOS platform toward determining the reliability and validity of the individual constructs and the overall model. Findings All three dimensions, namely, POS, PSS and COP, are positively related to JOB. Out of the three, the most contributing extent in engaging Gen Z is PSS. Research limitations/implications A conceptual framework of Gen Z engagement drivers could help human resource (HR) researchers fine-tune Gen Z employees’ retention strategy. The paper shows that it is not about pandering to them but about eliminating blocks so that Gen Z can deliver the future business. Practical implications The outcomes may aid establishments and policymakers in advancing and improving HRs policies in engaging Gen Z, who have started entering the organizations. Originality/value JOB practices can add to the determinations of the HRs processes in the IT start-ups organizations in dealing with Gen Z. This research reconnoiters the drivers of engagement strategies directly impacting JOB Gen Z.

Consumer behaviour towards willingness to pay for Halal products

2019 ◽  
Vol 121 (2) ◽  
pp. 492-504 ◽  
Author(s):  
Waqar Ahmed ◽  
Arsalan Najmi ◽  
Hafiz Muhammad Faizan ◽  
Shaharyar Ahmed
Keyword(s):  
Willingness To Pay ◽  
Structural Equation ◽  
Quantitative Research ◽  
Reasoned Action ◽  
Raw Material ◽  
Equation Modeling ◽  
Muslim Country ◽  
Policy Makers ◽  
Content Type ◽  
Factors Affecting

PurposeThe purpose of this paper is to empirically analyze the factors affecting Muslim consumers’ willingness to pay (WTP) for Halal food, products and operations by employing theory of reasoned action.Design/methodology/approachThis study has used quantitative research methodology and collected data from 350 questionnaires from a densely populated city of Pakistan. Partial least squares-structural equation modeling was used to analyze the data.FindingsThe results show that the concerns about Halal, religiosity, perception of usefulness of Halal and product ingredients have a significant impact on WTP for Halal foods, while attitude has an insignificant impact on WTP. Moreover, the extent of demand for Halal certification is significantly affected by WTP.Originality/valueThe study highlighted the concerns of the Muslim consumers with respect to Halalness of the products and operations despite living in a Muslim country. It is recommended that the policy makers, food authorities and health institutions should conduct regular inspections of foods, products and producers’/manufacturers’ operations to ensure that all the procedures from manufacturing of the raw material till the finished goods follow Islamic principles to make them completely Halal.

The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships

2019 ◽  
Vol 16 (1) ◽  
pp. 1-29 ◽  
Author(s):  
Bakil DhaifAllah ◽  
Sofiah Md-Auzair ◽  
Ruhanita Maelah ◽  
Md Daud Ismail
Keyword(s):  
Structural Equation ◽  
Discriminant Validity ◽  
Cost Management ◽  
Reliability And Validity ◽  
Equation Modeling ◽  
Future Research ◽  
Communication Quality ◽  
Product Complexity ◽  
Supplier Relationships ◽  
Content Type

Purpose This paper aims to investigate the effect of product complexity and communication quality on inter-organizational cost management (IOCM) and open book accounting (OBA) practices in buyer–supplier relationships in Malaysian manufacturing firms. Design/methodology/approach A questionnaire survey was administrated to CFOs or accounting managers of Malaysian suppliers. Exploratory factor analysis and Structural Equation Modeling procedures were applied to test convergent and discriminant validity of the measurement model and examine the relationships among the latent constructs in the structural model. Findings The results suggest that IOCM and OBA scales show acceptable reliability and validity. The findings also report that both product complexity and communication quality have a positive effect on IOCM and OBA in buyer–supplier relationships. However, the results suggest that IOCM does not influence OBA practice. Research limitations/implications Although IOCM and OBA constructs exhibited satisfactory reliability and validity, future research is required to refine and further validate these constructs. The data were only collected from the supplier’s perspective. Thus, future research is invited to benefit from matched data from both suppliers and buyers to generate additional insights on IOCM and OBA. Practical implications This study may assist suppliers and buyers in relationships by suggesting that complex products require the adoption of IOCM and OBA practices to reduce information asymmetries and manage costs. Furthermore, emphasizing quality of communication may enhance the implementation of these practices. Originality/value Theoretically, this study contributes to the academic stream of management accounting and cost management as it enhances an understanding of contributions introduced in prior literature on IOCM and OBA. It uses a complementary approach of transaction cost theory (TCT) and social exchange theory (SET) to explain the research model. Methodologically, the study validated scales for measuring IOCM and OBA in a new environment.

Impact of environmental belief and nature-based destination image on ecotourism attitude

2020 ◽  
Vol 3 (4) ◽  
pp. 489-505
Author(s):  
Chi Nguyen Thi Khanh ◽  
Le Thai Phong
Keyword(s):  
Convergent Validity ◽  
Structural Equation ◽  
Discriminant Validity ◽  
Time Perspective ◽  
Reliability And Validity ◽  
Destination Image ◽  
Equation Modeling ◽  
Content Type ◽  
Positive Effects ◽  
The Impact

PurposeThis study examines the direct and indirect impact of environmental belief, nature-based destination image and time perspective on tourist attitude towards ecotourism.Design/methodology/approachData was collected through a structured questionnaire survey conducted in Vietnam. The dataset consists of 479 valid responses by Vietnamese tourists. Correlation analysis and structural equation modeling (SEM) were used to test the causal relationships among time perspective, environmental belief, nature-based destination and ecotourism attitude. Confirmatory factor analysis (CFA) is conducted to verify the reliability and validity of each latent construct, and to evaluate the discriminant validity, convergent validity, composition reliability and average variance extracted (AVE) for the latent constructs.FindingsThis study finds statistically significant and positive effects of time perspective, environmental belief and nature-based destination image on ecotourism attitude. The results also indicate that environmental belief is found to have statistically significant effects both direct and indirect on ecotourism attitude; its indirect effect is transmitted through nature-based destination image. Our findings demonstrate empirically that tourists are mainly attracted by natural environment sites and that tourists having environmental beliefs are likely to engage in ecotourism than other types of tourism by first influencing their attitude.Research limitations/implicationsOne limitation is associated with our measurement method, which relies on respondents’ self-ratings of their activities. Second, our study is based on internal consistency assessments for establishing construct reliability and validity, which might be the problem of measurement misspecification in tourism research and hinder us to adequately capture the dynamic nature of the variables and the underlying relationships. Third, the survey is conducted in one specific ecotourism nation like Vietnam, and thus, the findings must also be explained in this case.Practical implicationsPolicymakers need to pay careful attention to the planning and conservation of local resources, as well as infrastructure, for ecotourism development. Moreover, the management of eco-site needs to maintain ecology properly, provide an authentic ecotourism experience to improve ecotourism destination. Otherwise, ecotourism operators should focus on marketing strategies to increase traditional and natural values and promote eco-friendly social standards for fostering demand.Originality/valueThis study examines an integrated model analyzing the impact of time perspective, environmental belief and nature-based destination on tourist attitude towards ecotourism. This study reveals the understanding of how individuals’ view towards belief in environment and location image, influences their attitude to engage in ecotourism. The study provides several implications for practice.

Why digital goods have not replaced traditional goods: the case of e-books

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jongbum Kim ◽  
Jeonghun Seo ◽  
Hangjung Zo ◽  
Hwansoo Lee
Keyword(s):  
Self Efficacy ◽  
Structural Equation ◽  
Resistance To Change ◽  
Reliability And Validity ◽  
Integrated Model ◽  
Equation Modeling ◽  
Survey Method ◽  
Intention To Use ◽  
Digital Products ◽  
Content Type

PurposeElectronic books (e-books) have been in the market for decades but have been unable to replace paper books. Previous studies on e-books have failed to identify significant factors affecting the adoption and diffusion of e-books. This study develops a theoretical framework to explain the adoption behavior of e-books from the perspective of user resistance.Design/methodology/approachAfter a pilot test with 50 e-book users, the research model is validated using a partial least squares structural equation modeling (PLS-SEM) technique. A web-based survey method is used to collect data from a sample of 350 people – selected from Korean e-book users and nonusers – during a week in March 2017. This study tests the reliability and validity of the integrated model of planned behavior and resistance theory and tests the hypotheses with bootstrapping resampling.FindingsThe results show that four barriers – usage, value, risk and image – cause resistance to change and users with higher resistance have lower intention to use. The moderating effect of self-efficacy between resistance to change and intention to use is confirmed. Self-efficacy interacts not only with the encouraging factors but also with resistance.Originality/valueThis study expands the understanding of users' adoption behavior of e-books by examining inhibiting factors using a novel integrated model. The findings of this research provide insights for digital product providers, especially e-book publishers, to understand why digital products have not been successful in the marketplace.

Understanding young consumers’ tendencies regarding eco-labelled products

2017 ◽  
Vol 29 (1) ◽  
pp. 80-97 ◽  
Author(s):  
Aysu Göçer ◽  
Bengü Sevil Oflaç
Keyword(s):  
Structural Equation ◽  
Environmental Concern ◽  
Emerging Market ◽  
Mediating Effect ◽  
Environmental Knowledge ◽  
Equation Modeling ◽  
Content Type ◽  
Factors Affecting ◽  
Young Consumers ◽  
Key Dimensions

Purpose The purpose of this paper is to explore different factors influencing young consumers’ approaches to eco-labeled products in an emerging country, Turkey. Design/methodology/approach Relevant measures were adapted from the previous literature to assess key constructs on environment and eco-label perceptions. First, an exploratory factor analysis was employed for identifying the key dimensions, and then structural equation modeling was conducted for testing the research hypotheses. Findings The findings reveal that the existence of perceived environmental knowledge has an influence on eco-labeled product purchase tendencies, with environmental concern (EC) having a significant mediating effect. Practical implications This study contributes to practice by addressing perceptual factors affecting young consumers in emerging markets such as Turkey. This relationship can be utilized to increase the tendency to purchase eco-labeled products to create EC enhancing programs in education in addition to environmental knowledge leveraging ones. Besides, these findings may also be beneficial in eco-labeled product marketing efforts. Originality/value This study provides value for the literature by investigating the perception of young consumers in an emerging market specifically, and adopts a more specific eco-label focus, which it integrates with an environmental perspective.

Impact of managerial coaching skills on employee commitment: the role of personal learning

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sohee Park ◽  
Gary N. McLean ◽  
Baiyin Yang
Keyword(s):  
Organizational Commitment ◽  
Structural Equation ◽  
Empirical Studies ◽  
Reliability And Validity ◽  
Equation Modeling ◽  
Managerial Coaching ◽  
Content Type ◽  
Five Dimensions ◽  
Personal Learning ◽  
Coaching Skills

Purpose Managerial coaching has been popularized as a way of motivating, developing and retaining employees in organizations. Yet, there has been a lack of empirical studies to examine the linkage between managerial coaching and its potential impact on employees. This study aims to investigate the interrelationships among managerial coaching, employees’ personal learning and organizational commitment. This study also attempts to revise an existing instrument for measuring coaching skills in organizations created by McLean et al. (2005) to assess managers’ coaching skills. Design/methodology/approach Data analyzes were based on 187 employees of a top global technology organization headquartered in the USA. The existing instrument for measuring coaching skills was revised and confirmed through a series of efforts including expert reviews, pilot tests and assessing its reliability and validity. Structural equation modeling was used to examine the relationships among managerial coaching skills and employees’ personal learning and organizational commitment. Findings This study identified five dimensions of managerial coaching skills and validated the revised instrument measuring coaching skills in organizations. It also demonstrated that managers’ utilization of managerial coaching skills had a direct effect on employees’ learning and organizational commitment and impacted employees’ organizational commitment through personal learning. Originality/value This study examined the interrelationships among managerial coaching and employees’ personal learning and organizational commitment in organizations. In doing so, this study unveiled the process of how managers’ coaching affects employees’ development and attitudes at work. This study also identified five coaching skills as a tool to assess the level of managerial coaching.

A cross-national study on restaurant attributes between Korea and China

2019 ◽  
Vol 13 (2) ◽  
pp. 167-182 ◽  
Author(s):  
Seong-Soo Cha ◽  
Cheol Park ◽  
Xiaowu Wang
Keyword(s):  
Structural Equation ◽  
Reliability And Validity ◽  
Equation Modeling ◽  
National Study ◽  
Hedonic Consumption ◽  
Content Type ◽  
Functional Attributes ◽  
Cross National Study ◽  
The Relationship ◽  
Practical Implications

Purpose IThis study aims to investigate the effects of the consumption motivations of restaurant customers on their perception of the importance of experiential and functional restaurant attributes. Design/methodology/approach A total of 330 questionnaires were issued in China (168) and Korea (162). The resulting data were analyzed using SPSS 22.0 to verify the reliability and validity of the measured variables. Structural equation modeling was used to test the hypotheses of the study. Findings The results showed that customers with hedonic consumption motivation were more sensitive to the experiential attributes than to the functional attributes of a restaurant. In addition, those customers with utilitarian consumption motivation were more influenced by functional attributes than by experiential attributes. However, these relationships differed between China and Korea. In China, the consumers’ hedonic motivation had a stronger relationship with functional restaurant attributes, which reflects a culture that emphasizes pragmatism. Originality/value This study analyzed the relationship between the motives to eat at a restaurant and the evaluation of restaurant attributes and how this differed between China and Korea, while suggesting practical implications.

An empirical study of the dynamic relationships between the core and supporting brand equity dimensions in higher education

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tulay Girard ◽  
Musa Pinar
Keyword(s):  
Higher Education ◽  
Student Perceptions ◽  
Brand Equity ◽  
Structural Equation ◽  
Living Arrangement ◽  
Reliability And Validity ◽  
Equation Modeling ◽  
Content Type ◽  
The Core ◽  
University Brand

PurposeThis study aims to use a holistic approach to empirically examine the direct and indirect relationships of both core and supporting consumer-based brand equity (CBBE) dimensions from students’ perspectives and the underlying impact they have on building a robust university brand equity. It also tests whether student perceptions of the importance of the brand equity constructs significantly differ based on demographics.Design/methodology/approachThe study adopts the core and supporting university brand equity dimensions that have been tested for reliability and validity in prior research. Data were collected at a major university in the USA. The study used judgment sampling to carefully select a targeted sample of various colleges and class levels. A total of 439 useable surveys were collected.FindingsThe results of partial least squares–structural equation modeling reveal significant relationships between both core and supporting brand equity dimensions. The core brand equity dimensions include brand awareness, perceived quality, brand association, brand trust, learning environment, emotional environment, university reputation and brand loyalty. The supporting brand equity dimensions include library services, dining services, residence hall and physical facilities. Significant direct and/or indirect relationships were found between the core and supporting CBBE dimensions. The demographic variables of gender, semester standing and living arrangement also influence the importance of some of the core and supporting dimensions.Practical implicationsThe results suggest that females, freshman and students living on-campus require specific attention in higher education. For a better representation and understanding of the university student population, we recommend that future studies use probability sampling and multiple universities for cross-validation.Originality/valueUsing the brand ecosystem framework, this is the first comprehensive study testing the relationships between both core and supporting CBBE dimensions in higher education. The study offers valuable insights to university stakeholders for building a strong university brand. It also confirms that the measures of the CBBE brand equity dimensions are valid and are applicable to other higher education institutions.

Supplier flexibility and performance: an empirical research

2020 ◽  
Vol 26 (7) ◽  
pp. 1851-1870
Author(s):  
Asuman Üstündağ ◽  
Mustafa C. Ungan
Keyword(s):  
Literature Review ◽  
Information Exchange ◽  
Structural Equation ◽  
Equation Modeling ◽  
Manufacturing Companies ◽  
Chain Flexibility ◽  
Content Type ◽  
Factors Affecting ◽  
Supplier Performance ◽  
The Impact

PurposeA literature review conducted for this study showed that although different aspects of supply chain flexibility have been studied, research on the factors affecting supplier flexibility and the impact of supplier flexibility on supplier performance are conspicuously absent. The present study aims to fill in this gap in the literature.Design/methodology/approachA quantitative research design was adopted. Data were collected from 119 manufacturing companies operating in Turkey and analyzed by structural equation modeling.FindingsThe findings show that supplier flexibility is associated with environmental uncertainty, relationships with the buyer and the quality of information shared between the buyer and the supplier, but not with the level of information shared between the buyer and the supplier. The findings also indicate that supplier flexibility affects supplier performance.Research limitations/implicationsThe generalizability of the findings can be considered as a limitation. In the future, sector-based larger-scale studies are desirable. Also, data can be collected from both the main business and suppliers and findings may be compared.Practical implicationsThe findings of this study help decision-makers to make more informed decisions about information exchange, supplier relationships and environmental uncertainties depending on the degree of flexibility that they request from their suppliers.Originality/valueA literature review for this study indicated that there is a lack of research on the factors affecting supplier flexibility. Therefore, this research is expected to make an original contribution to the literature.

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