IFRSs Convergence and Expectation Gap: Vindication from Practitioners

Metamorphosis ◽  
2018 ◽  
Vol 17 (2) ◽  
pp. 86-99 ◽  
Author(s):  
Rajat Deb ◽  
Joydeep Das
Keyword(s):  
Online Survey ◽  
Reliability And Validity ◽  
Arithmetic Mean ◽  
Regulatory Requirements ◽  
Reporting Practices ◽  
Weighted Arithmetic ◽  
Expectation Gap ◽  
Mean Differences ◽  
Practical Implications ◽  
Statistical Results

The study has attempted to measure the Indian practitioners’ expectation gaps about IFRSs convergence. Based on literature, two hypotheses, a conceptual model and a questionnaire, have been formed. Through protocol interviews followed by a pretest, the questionnaire has been tested (reliability and validity) before conducting the online survey. A total of 159 sample responses has been assessed to measure the gaps on four major parameters. For assaying the gaps, the arithmetic and weighted arithmetic mean differences and paired sample t-test have been applied, which have indicated the likely persistence of gaps. The significant statistical results have indicated likely to reject the null hypotheses and it has to conclude that regulatory requirements have influenced in convergence and the Ind AS probably to improve the reporting practices, audit qualities and analysts’ forecasting. Study limitations, practical implications and roadmap for further research have also been indicated.

Expectation Gap Analysis in Corporate Financial Reporting Practices in India

2020 ◽  
pp. 0258042X2096300
Author(s):  
Rajat Deb ◽  
Pallad Debnath ◽  
Ananda Mohan Pal
Keyword(s):  
Financial Reporting ◽  
Online Survey ◽  
Gap Analysis ◽  
Reliability And Validity ◽  
Future Research ◽  
Reporting Practices ◽  
Financial Reporting Standards ◽  
Corporate Reporting ◽  
Road Map ◽  
Expectation Gap

This article assesses the expectation gap of the practitioners and investors, if any, on the selected four parameters regarding India’s corporate reporting practices and in a curtail period of International Financial Reporting Standards (IFRS) convergence transition. Related literature has validated the primary goal of the International Accounting Standard Board to reduce accounting treatment heterogeneity and to reduce information asymmetry by harmonizing the national GAAP into IFRS through adoptions or convergences. India, for multiple reasons, has preferred the convergence route, and the converged versions of IFRS (Ind-AS) have been implemented during the financial year from 2016 to 2017 for the selected industries. For executing the study, it has framed a self-administered questionnaire for conducting an online survey between the two groups of sample respondents chosen through non-probability sampling methods. The questionnaire has been pretested for assaying its reliability and validity before the final survey. The study has concluded that before the outsets of the convergence expectation gap were existed which unlikely to reduce even after the IFRS convergence. Finally, it has acknowledged few limitations, indicated practical implications and sketched the future research road map. JEL codes: C83, M41

scholarly journals Predicting U.S. College Students’ Interest in Studying in China: Social Influence, Personal Experiences, Country Reputation, and Media Coverage

2018 ◽  
Vol 30 (2) ◽  
pp. 136-160
Author(s):  
Hongwei Yang ◽  
Yingqi Wang
Keyword(s):  
College Students ◽  
Social Influence ◽  
Media Coverage ◽  
Online Survey ◽  
Subjective Norm ◽  
Country Reputation ◽  
Normative Pressure ◽  
Personal Experiences ◽  
Practical Implications ◽  
Statistical Results

An online survey of 374 US college students was conducted in April 2015 to examine whether and how subjective norm, direct and indirect experiences related to China, their perceptions of China (China’s country reputation), and media coverage of China influence their interests of studying in China. Statistical results show that their subjective norm, China’s reputation, and media coverage of China positively predicted their attitudes toward studying in China (R2= 51.5), whereas their intent to study in China (R2= 35.2) was determined by their attitudes, subjective norm, and China experiences. The study indicates that social influence or normative pressure is a much more important factor to shape their attitudes toward studying in China than their overall perceptions of China and media coverage of China. Social influence is also the second most significant predictor of their intent to study in China. The important theoretical and practical implications were discussed.

Applying Expanded Servicescape to the Hotel Industry

2021 ◽  
pp. 109634802110115
Author(s):  
Seonjeong (Ally) Lee ◽  
Ning-Kuang Chuang
Keyword(s):  
Quality Of Life ◽  
Customer Loyalty ◽  
Physical Environment ◽  
Online Survey ◽  
Hotel Industry ◽  
Holistic Approach ◽  
Environmental Cues ◽  
Practical Implications

The physical environment plays an essential role in customers’ hotel stay experiences. Hotels offer a differentiated atmosphere that creates favorable customers’ evaluations. Based on the significant role of environmental cues, this study investigates the effects of an expanded servicescape on customers’ evaluations, including customer satisfaction, quality of life, and customer loyalty, in the context of the hotel industry. To test the proposed research framework, this study collects data from previous hotel customers and conducts a self-administered, online survey. Findings identified ambience, interactions with employees, authenticity, and fascination positively influenced customers’ satisfaction, which further influenced customer loyalty. Only ambience and fascination positively influenced quality of life, which in turn influenced customer loyalty. Results contributed to the application of expanded servicescape in the hotel context. Results also suggested practical implications of the holistic approach of servicescape in the hotel industry.

Fear of Missing Out as motivation to process information: How differences in Instagram use affect attitude formation online

2021 ◽  
pp. 146144482110118
Author(s):  
Dominik Neumann ◽  
Patricia T Huddleston ◽  
Bridget K Behe
Keyword(s):  
Social Media ◽  
Cognitive Processing ◽  
Online Survey ◽  
Regression Analyses ◽  
Fear Of Missing Out ◽  
Advertising Strategy ◽  
Social Media Platforms ◽  
Advertising Content ◽  
Practical Implications ◽  
Marketing Messages

Marketing on social media has become ubiquitous. Consequently, social media platforms are increasing the level of advertising content that users may later encounter when navigating online shopping websites. It is unclear how this amplification of exposure to marketing messages through social media affects consumers’ attitudes to products online. Furthermore, the roles of social media participation and proneness to experience Fear of Missing Out on product attitude remain largely unexplored. In this research ( N = 1002), we employed an online survey of US Instagram users. These data were submitted to three-way moderation regression analyses with attitude toward the product as the dependent variable. Consumers who are more active on social media and had high (vs low) Fear of Missing Out expressed more favorable attitudes toward online products after being exposed to Instagram content (vs not exposed). The theoretical and practical implications for cognitive processing research and advertising strategy and study limitations are discussed.

Do different types of organizational trust matter to employees’ commitment? A case study from Oman

2020 ◽  
pp. 1-11
Author(s):  
Moaz Gharib ◽  
Kamaal Allil ◽  
Omar Durrah ◽  
Mohammed Alsatouf
Keyword(s):  
Online Survey ◽  
Employee Commitment ◽  
Decision Makers ◽  
Design Strategies ◽  
Food Sector ◽  
Final Sample ◽  
Organisational Trust ◽  
Positive Effect ◽  
Practical Implications

PURPOSE: Trust is vital to all positive relationships. This empirical study explores the effect of three facets of organisational trust (trust in supervisors, in co-workers and in the organisation) on employee commitment in Salalah Mills Co. in the food industry in the Sultanate of Oman. METHODOLOGY: Data were collected via an online survey sent to all employees working in Salalah Mills Co., Oman. The final sample consisting of 102 responses with a response rate of 54 percent were analysed using multiple regression analysis. RESULTS: The findings revealed that two facets of organisational trust (trust in co-workers and trust in supervisors) were found to have a significant positive effect on employee commitment, while trust in the organisation was found to have no significant effect. PRACTICAL IMPLICATIONS: Trust in supervisors and trust in co-workers directly affect employee commitment. Therefore, managers should consider promoting both of these forms of trust to enhance employee commitment. VALUE: Although previous studies have examined the link between organisational trust and employee commitment, a focus on Oman and the food sector has been particularly rare, so this study offers new insights. The findings will help decision-makers on design strategies and policies to improve employee commitment through trust.

User categories of mobile travel services

2014 ◽  
Vol 5 (1) ◽  
pp. 17-30 ◽  
Author(s):  
Niklas Eriksson
Keyword(s):  
Online Survey ◽  
Service Providers ◽  
Mobile Services ◽  
Individual Characteristics ◽  
Online Data ◽  
Content Type ◽  
Travel Services ◽  
Online Data Collection ◽  
Barriers To Use ◽  
Practical Implications

Purpose – This study aims to identify user categories of mobile travel services and analyze the differences between the categories based on individual characteristics, the individuals' perceived barriers to use internet-/mobile services during a trip and the individuals' preferred channel strategies. Design/methodology/approach – An extensive online survey in Finland was conducted to collect the data and a cluster analysis is used to identify the user categories. Findings – The study indicates that there are four user categories of mobile travel services: “info-seekers”, “checkers”, “bookers” and “all-rounders” and one group of “non-users”. Research limitations/implications – Due to the online data collection method and the self-selective process, the sample may be biased towards respondents finding electronic travel services important. It would be of value to conduct similar studies on a representative sample of the total population of different countries. Practical implications – The identified categories can be seen as consumer segments for which travel service providers can target mobile services. Originality/value – This study contributes with a categorization of mobile travelers and provides insights on the diffusion of mobile travel services.

Communication and Teleworking: A Study of Communication Channel Satisfaction, Personality, and Job Satisfaction for Teleworking Employees

2015 ◽  
Vol 55 (1) ◽  
pp. 44-68 ◽  
Author(s):  
Stephanie A. Smith ◽  
Alyssa Patmos ◽  
Margaret J. Pitts
Keyword(s):  
Job Satisfaction ◽  
Communication Channel ◽  
Online Survey ◽  
Communication Channels ◽  
Personality Types ◽  
Video Communication ◽  
Communication Satisfaction ◽  
Moderating Effects ◽  
The Relationship ◽  
Practical Implications

This study examines teleworkers’ job satisfaction related to the use of and satisfaction with a variety of communication channels and workers’ personality type. U.S. teleworkers ( N = 384) completed an online survey and self-reported on dimensions of communication channel satisfaction, job satisfaction, and personality. Results indicated that extraversion, openness, agreeableness, and conscientiousness are positively correlated with job satisfaction. Additionally, significant moderating effects were found for the relationship between openness and phone and video communication, and agreeableness and phone communication on job satisfaction. Findings from this study yield important practical implications for organizations including suggestions for optimizing communication satisfaction for employees of differing personality types and recommendations to help organizations effectively hire and retain teleworkers.

Sustainability reporting in justice systems: a comparative research in two European countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Floriana Fusco ◽  
Renato Civitillo ◽  
Paolo Ricci ◽  
Sylwia Morawska ◽  
Katarzyna Pustułka ◽  
...  
Keyword(s):  
Online Survey ◽  
Sustainability Reporting ◽  
European Countries ◽  
Comparative Approach ◽  
Political Debate ◽  
Content Type ◽  
Reporting Practices ◽  
Wide Range ◽  
Current Practices ◽  
Judicial Systems

Purpose That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims to explore the understanding and the current practices of sustainability reporting currently in place in judicial systems. Design/methodology/approach The study adopts a comparative approach, conducting an online survey in two European countries (Italy and Poland). The survey was built around the research questions and literature and administered between February and March 2020. Specifically, 804 courts were involved, of which 430 are in Italy and 374 in Poland. Findings Findings show that the current practices are still not widespread and there is still a lack of understanding of what sustainability reporting is, and therefore, of what its potential usefulness within the courts could be. Moreover, many differences between the two countries are pointed out, so it is possible to assume that the different cultural and institutional settings influence sustainability reporting practices. Finally, some interesting implications for policymakers are provided. Originality/value Judicial organizations are still poorly investigated in the literature, despite being at the center of a wide public and political debate. Moreover, the international comparative perspective adopted constitutes a further aspect of novelty.

Intention to adopt cryptocurrency: a robust contribution of trust and the theory of planned behavior

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Naimatullah Shah ◽  
Nadia A. Abdelmegeed Abdelwahed
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Online Survey ◽  
Behavioral Control ◽  
Perceived Behavioral Control ◽  
Cross Sectional ◽  
Content Type ◽  
Intention To Adopt ◽  
Positive Effect ◽  
Practical Implications

PurposeAt present, the adoption of cryptocurrency investment has brought consideration to the globe. The present paper attempts to investigate the intention to adopt cryptocurrency (IACR) among the potential investors of Pakistan.Design/methodology/approachThe theory of planned behavior (TPB) is applied to underpin the conceptual framework. The study uses a quantitative approach. The study collects cross-sectional data through an online survey questionnaire. In the last, the authors utilized 334 samples for outcomes.FindingsFindings of the SEM reveal a significant positive effect of attitude, subjective norms (SNs), perceived behavioral control (PBC) and trust on IACR.Practical implicationsThe outcomes of an investigation would develop further intention and trust towards cryptocurrency adoption. The results would support developing favorable policies regarding the reduction of the ban on cryptocurrency in Pakistan to make easier transactions of the investors further. Possibly, it brings several opportunities in all segments of society in making the digital transaction modes through cryptocurrency. Finally, the findings would further validate the TPB in the context of cryptocurrency.Originality/valueThe study provides a better understanding of cryptocurrency and investors IACR. The empirical evidence further develops the other individuals' intentions towards cryptocurrency usage.

scholarly journals The Weighted Arithmetic Mean–Geometric Mean Inequality is Equivalent to the Hölder Inequality

Symmetry ◽  
2018 ◽  
Vol 10 (9) ◽  
pp. 380 ◽  
Author(s):  
Yongtao Li ◽  
Xian-Ming Gu ◽  
Jianxing Zhao
Keyword(s):  
Geometric Mean ◽  
Arithmetic Mean ◽  
Hölder Inequality ◽  
Power Mean ◽  
Weighted Arithmetic ◽  
Mathematical Equivalence ◽  
Power Mean Inequality ◽  
Mathematical Relations

In the current note, we investigate the mathematical relations among the weighted arithmetic mean–geometric mean (AM–GM) inequality, the Hölder inequality and the weighted power-mean inequality. Meanwhile, the proofs of mathematical equivalence among the weighted AM–GM inequality, the weighted power-mean inequality and the Hölder inequality are fully achieved. The new results are more generalized than those of previous studies.

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