Auditing and credit granting to SMEs: an integrative perceptual model

2019 ◽  
Vol 35 (1) ◽  
pp. 152-174
Author(s):  
Estefanía Palazuelos ◽  
Ángel Herrero Crespo ◽  
Javier Montoya del Corte
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Information Quality ◽  
Accounting Information ◽  
Bank Loan ◽  
Integrative Model ◽  
Medium Size ◽  
Content Type ◽  
Loan Officers ◽  
Credit Granting

Purpose The purpose of this study is to develop an integrative model of credit granting to small- and medium-size enterprises (SMEs) incorporating the loan officers’ perceptual factors about SMEs (risk and trust) and accounting information (quality and usefulness). Moreover, the role of auditing on credit granting has been studied. Design/methodology/approach The structural equation modelling (SEM) approach is used to test the joint effect of explanatory variables. Empirical evidence is obtained from a questionnaire administered to 471 bank loan officers in Spain. The questions are asked for both audited and not-audited firms. Findings The results obtained confirm that perceived risk and trust have a significant influence on the probability that SMEs can get access to credit and obtain better financing conditions. Additionally, this research supports the relevance of presenting high-quality accounting information, as it increases information usefulness for loan officers, which improves the perceived risk and trust on SMEs and leads to better credit granting. There are no significant differences on the model between the sub-groups of audited and not-audited SMEs, although the valuations are significantly better for the former. Research limitations/implications This study shows the need to consider subjective variables to understand properly the cognitive process underlying credit-granting decisions. Practical implications This research has relevant implications for the management of relationships between SMEs and banks. Originality/value This study contributes to the previous literature by proposing an integrative model of the variables that affect loan officers’ lending decision to SMEs, considering the influence of perceptual variables such as risk and trust, as well as the evaluation of the information available.

The effect of information overload and disorganisation on intention to purchase online

2014 ◽  
Vol 38 (4) ◽  
pp. 543-561 ◽  
Author(s):  
Pedro Soto-Acosta ◽  
Francisco Jose Molina-Castillo ◽  
Carolina Lopez-Nicolas ◽  
Ricardo Colomo-Palacios
Keyword(s):  
Web Sites ◽  
Perceived Risk ◽  
Purchase Intention ◽  
Structural Equation ◽  
Information Overload ◽  
Integrative Model ◽  
Data Set ◽  
Content Type ◽  
Intention To Purchase ◽  
The Relationship

Purpose – The purpose of this paper is to develop a research model that examines the effect of information overload and information disorganisation upon customers’ perceived risk and purchase intention online in a single integrative model. In addition the paper investigates whether internet experience moderates these relationships. Design/methodology/approach – To achieve the paper's objectives an experiment that involved visiting the ten most visited e-commerce web sites in Spain was conducted. Hypotheses were tested by using structural equation modelling on a data set of 1,396 online shopping customers. Findings – The results suggest a positive relationship between information overload and customer purchase intention and that internet experience reinforces this positive effect. Moreover the results confirm that the relationship between information disorganisation and customer purchase intention is not significant and that internet experience does not moderate the relationship. The findings also indicate that perceived risk mediates the relationship between information overload and information disorganisation on customer purchase intention. Originality/value – This work contributes to the literature by exploring the phenomenon of information overload and information disorganisation upon customers’ perceived risk and purchase intention in the e-commerce environment as well as the moderating effect of internet experience on these relationships in a single integrative model. The main conclusions of this investigation can be valuable to organisations that implement or intend to implement e-commerce.

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

2019 ◽  
Vol 17 (2) ◽  
pp. 222-248 ◽  
Author(s):  
Mohammed Amidu ◽  
Haruna Issahaku
Keyword(s):  
Financial Reporting ◽  
Design Methodology ◽  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
International Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Accounting Information Quality ◽  
National Economies

Purpose This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach This paper uses a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for related hypotheses. Findings First, banks’ financial statements are prepared on the basis of international standards as national economies are integrated when social norms are diffused. Building on these results, the second test suggests that the relatively high-quality earnings among banks in Africa during the period is attributable to the adoption of and interaction of IFRS with globalisation and the strategy of banks to diversify within and across interest and non-interest income. Originality/value The authors investigate how globalisation and the adoption of IFRS affect accounting information quality.

The factors influencing CoP activities and their impact on relationship commitment and individual performance

2014 ◽  
Vol 18 (1) ◽  
pp. 75-91 ◽  
Author(s):  
Heeyoung Jang ◽  
Ilsang Ko
Keyword(s):  
Organizational Support ◽  
Perceived Risk ◽  
Structural Equation ◽  
Social Norm ◽  
Individual Performance ◽  
Equation Model ◽  
Relationship Commitment ◽  
Content Type ◽  
Online Activities ◽  
And Performance

Purpose – The objective of this study is to identify the factors that affect CoP activation and performance variables obtainable through CoP activities, and to gain greater insight into their relationships and the mechanisms. In particular, this paper intends to illustrate the role of perceived risk factor for the loss of uniqueness of one's own knowledge in terms of their influence on CoP activities. Design/methodology/approach – In this study, the human behaviours were divided into online and offline CoP activities and adopted affirmative affect and social norm from the Triandis model. In addition, the paper considered perceived expectation, perceived risk, and organization support as independent variables. These would accelerate online and offline activities in the community of practice. The paper considered relationship commitment and individual performance in the context of performance evaluations via CoP activities. A structural equation model was developed with research variables and hypotheses. Findings – As the consequence of the empirical assessment of the variables influencing the on/offline activities of a CoP, social norm, perceived expectation, perceived risk, and organizational support showed significantly influential relationships with online activities, and affirmative affect, perceived expectation, and organizational support evidenced significantly influential relationships with offline activities. However, with regard to online CoP activities, affirmative affect was not shown to be significant. As to offline activities, perceived risk was not shown to be significantly influential, while it was determined to significantly influence online activities in a negative direction. Originality/value – The results of this study demonstrated that on/offline CoP activities were significantly influential in terms both of relationship commitment and individual performance.

Bifurcating the dynamic dominant logic: technical and evolutionary patterns of action

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chandra Dwipayana ◽  
Ruslan Prijadi ◽  
Mohammad Hamsal
Keyword(s):  
Structural Equation ◽  
Dynamic Capabilities ◽  
Digital Transformation ◽  
Superior Performance ◽  
Integrative Model ◽  
Equation Modeling ◽  
Content Type ◽  
Dominant Logic ◽  
Term Performance ◽  
Evolutionary Fitness

PurposeThis study proposed the integrative model of dynamic dominant logic (DL) with exploitation (EP) and exploration (ER) as a pattern of actions in endeavoring firm performance (FP). This study also intended to explain the multiple patterns of DL in creating technical and evolutionary fitness simultaneously.Design/methodology/approachThis study used a cross-sectional quantitative analysis of the Indonesian commercial banking population facing digital transformation and was analyzed using covariance-based structural equation modeling through parceling.FindingsThe model confirmed that DL positively affects EP and ER. It also revealed that DL indirectly impacts FP through EP, indicating changes in the traditional banking business through the strong acceptance of “new realities” in adapting to the rapid growth of technology. Hence, this study discovered that during the recent banking digital transformation, the beneficial inertia of the technical pattern of action might lose effectiveness in creating superior performance.Practical implicationsDL is vital in locking short-term performance while maintaining long-term performance opportunities through EP and ER to promote digital transformation. Accordingly, it induced banks to adopt new technology for value creation and fortifying competitive advantage.Originality/valueThis study provided a theory about how DL links the firm's decision-making process by promoting multiple patterns of action in achieving technical and evolutionary fitness. It highlighted the DL as a resource conceptualization that promotes resource development through EP and ER as microfoundation of dynamic capabilities during the tension of institutionalization and digital transformation.

From managing customers to joint venturing with customers: co-creating service value in the digital age

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christine Falkenreck ◽  
Ralf Wagner
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Business Models ◽  
Joint Venture ◽  
Digital Age ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Data Set ◽  
Content Type

Purpose Until today, scholars claim that the phenomenon of “co-creation” of value in an “interacted” economy and in the context of positive actor-to-actor relationships has not been adequately explored. This study aims to first to identify and separate the accessible values of internet of things (IoT)-based business models for business-to-business (B2B) and business-to-government (B2G) customer groups. It quantifies the drivers to successfully implement disruptive business models. Design/methodology/approach Data were gathered from 292 customers in Western Europe. The conceptual framework was tested using partial least square structural equation modeling. Findings Managing disruptions in the digital age is closely related to the fact that the existing trust in buyer-seller relationships is not enough to accept IoT projects. A company’s digitalization capabilities, satisfaction with the existing relationship and trust in the IoT credibility of the manufacturer drives the perceived value of IoT-based business models in B2B settings. Contrastingly, in B2G settings, money is less important. Research limitations/implications Research refers to one business field, the data set is of European origin only. Findings indicate that the drivers to engage in IoT-related projects differ significantly between the customer groups and therefore require different marketing management strategies. Saving time today is more important to B2G buyers than saving money. Practical implications The disparate nature of B2B and B2G buyers indicates that market segmentation and targeted marketing must be considered before joint-venturing in IoT business models. To joint venture supply chain partners co-creating value in the context of IoT-related business models, relationship management should be focused with buyers on the same footing, as active players and co-developers of a personalized experience in digital service projects. Originality/value Diverging from established studies focusing on the relationship within a network of actors, this study defines disruptive business models and identifies its drivers in B2B and B2G relationships. This study proposes joint venturing with B2B and B2G customers to overcome the perceived risk of these IoT-related business models. Including customers in platforms and networks may lead to the co-creation of value in joint IoT projects.

Predicting sustainable consumption of package-free bath products among students in higher education institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alvin Patrick M. Valentin
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Environmental Behavior ◽  
Higher Education Institutions ◽  
The Philippines ◽  
Integrative Model ◽  
Purchase Behavior ◽  
Equation Modeling ◽  
Content Type ◽  
Intention To Purchase

Purpose This study aims to examine the applicability of an extended version of the theory of planned behavior (TPB) in predicting pro-environmental behavior, specifically the purchase behavior (PB) of package-free bath products, among students in higher education institutions (HEIs). Design/methodology/approach Using a non-experimental survey research design, this study empirically tested an extended TPB model through structural equation modeling. The dataset was obtained through a survey of undergraduate students in three HEIs in the Philippines. Findings Environmental knowledge (EK) predicted attitudes toward purchasing package-free bath products. Attitudes, subjective norms and pro-environmental self-identity (PSI) predicted intention to purchase package-free bath products. Furthermore, the intention to purchase package-free bath products and perceived behavioral control predicted PB of the said item. Research limitations/implications The results imply that the addition of EK and PSI to the TPB is applicable in predicting pro-environmental behavior, specifically the purchase of package-free bath products. Practical implications The results showed how HEIs can encourage their students to purchase package-free bath products. Social implications The results highlight how social and economic factors play a role in promoting or inhibiting pro-environmental behavior among HEI students. Originality/value The findings support the inclusion of EK and PSI to the TPB for an integrative model that aims to improve the prediction of the purchase of package-free bath products.

scholarly journals Does Emotional Value Play a Role in the Relationship between Risk and Loyalty?

2019 ◽  
Vol 2 (2) ◽  
pp. 35-42 ◽  
Author(s):  
Mircea-Andrei Scridon
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Financial Risk ◽  
Future Research ◽  
Medium Size ◽  
Equation Modelling ◽  
Modelling Techniques ◽  
The One ◽  
Emotional Value ◽  
The Relationship

Abstract Although perceived value is considered essential in any marketing activity, the role it plays regarding the relationship between perceived risk and loyalty in the context of organizational markets is not thoroughly considered. Therefore, this paper addresses the aforementioned issues in the context of the small and medium size enterprise market in Romania. From a sample of 229 entities, data were collected and analysed using structural equation modelling techniques. Results confirmed that different relationships are established between functional or financial risk and emotional value on the one hand, and emotional value and loyalty on the other hand. Discussions of the results integrate main findings with other studies that partially or tangentially study the connections between emotional value, risk and loyalty. The paper end with a brief limitations and avenues for future research.

Exploring stickiness intention of B2C online shopping malls

2018 ◽  
Vol 14 (2) ◽  
pp. 177-192 ◽  
Author(s):  
Zheshi Bao ◽  
Taozhen Huang
Keyword(s):  
Structural Equation ◽  
Information Quality ◽  
Online Shopping ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Flow Experience ◽  
Shopping Malls ◽  
Mediation Effects ◽  
Content Type ◽  
Online Consumers

Purpose The purpose of this paper is to explore the roles of flow experience and e-trust in online consumers’ stickiness intentions from a perspective of information quality and discuss how to retain these consumers. Design/methodology/approach The authors proposed a research model by integrating three dimensions of information quality, flow experience and e-trust. These factors were analyzed to explore the direct and indirect effects on consumers’ stickiness intention. Online questionnaires were adopted to collect data and 259 valid samples were analyzed by structural equation modeling approach. Findings The findings show that information quality provided by B2C online shopping malls can indirectly affect consumers’ stickiness intention through the mediation effects of flow experience and e-trust. Besides, flow experience can also significantly affect e-trust and then indirectly influence stickiness intention. Research limitations/implications The findings suggest that information quality can trigger the effects of flow experience and e-trust to keep stickiness of online consumers. Besides, in the context of online shopping, flow experience would promote consumers’ trust toward e-retailers. Some other theoretical and practical implications are also provided. Originality/value This study indicates the effects of flow experience and e-trust on stickiness intention from an information quality perspective. Meanwhile, the authors also intend to discuss the relationship between consumers’ flow experience and e-trust in the context of B2C online shopping.

Exploring gamers' crowdsourcing engagement in Pokémon Go communities

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shavneet Sharma ◽  
Neale Slack ◽  
Kritika Devi ◽  
Tuma Greig ◽  
Samantha Naidu
Keyword(s):  
Structural Equation ◽  
Online Survey ◽  
Information Quality ◽  
New Wave ◽  
System Quality ◽  
Content Type ◽  
Content Creation ◽  
Related Information ◽  
Content Consumption ◽  
Pokémon Go

PurposeWith the increasing popularity of online games like Pokémon Go, a new wave of crowdsourcing communities have emerged, allowing gamers to collaborate, communicate and share useful game-related information. This paper aims to examine the factors that influence gamers' crowdsourcing behaviour.Design/methodology/approachA conceptual framework is developed that combines the DeLone & McLean model, self-determination theory, and different levels of engagement behaviour. The online survey collected 371 responses that were analysed using Covariance Based Structural Equation Modelling (CB-SEM).FindingsThe results show that extrinsic and intrinsic motivation positively influenced gamers' crowdsourcing engagement intention. System quality and information quality were also confirmed to be positively associated with gamers' crowdsourcing engagement intention. Furthermore, crowdsourcing engagement intention was found to be positively associated with crowdsourcing content consumption, contribution, and creation.Practical implicationsThe findings of this study are useful for the owners of Pokémon Go and other gaming-related crowdsourcing platforms in devising tailored strategies to increase the crowdsourcing engagement of gamers.Originality/valueThis study provides the first empirical evidence of factors motivating online gamers' crowdsourcing intention. This study also presents novel insight into online gamers' crowdsourcing intention by combining diverse theories which offer different perspectives and a more comprehensive understanding of the phenomenon. Contribution to the research on the intention-behaviour gap by modelling three behavioural outcomes (content creation, contribution, and consumption behaviour) of crowdsourcing engagement intention, is another important contribution of this study.

Impacts of consumers’ perceived risks in eco-design packaging on food wastage behaviors

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tian Zeng
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Equation Modeling ◽  
Knowledge Gap ◽  
Content Type ◽  
Perceived Risks ◽  
Health Consciousness ◽  
The Impact ◽  
Practical Implications ◽  
Food Wastage

PurposePackaging links products to consumers by delivering messages to promote healthy food consumption and reduce wastage. However, studies point to a knowledge gap and skepticism among consumers regarding the impact of eco-design packaging on food wastage reduction. To demystify this skepticism and fill the knowledge gap, this study aims to examine consumers’ perceived risks in eco-design packaging and their impact on consumer food wastage.Design/methodology/approachA survey was conducted to identify consumer-perceived risks in eco-design packaging and explain whether, and why, some dimensions of perceived risk are more influential on consumer food wastage decisions.FindingsConsumers are prevented by financial, physical, functional, temporal and social factors from adopting eco-design packaging. Through structural equation modeling, we find consumer perceived risks in eco-design packaging influence their food wastage decisions through health consciousness and environmental awareness.Practical implicationsThis study provides practical suggestions for packaging manufacturers, the food industry and policymakers.Originality/valueDrawing on the perceived risk theory, this research highlights that the impacts of consumer-perceived risks differ, depending on the dimensions considered in their food wastage decision.

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