scholarly journals CEO Temporal Focus and Corporate Philanthropy: The Moderating Role of Ownership

SAGE Open ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 215824402110041
Author(s):  
Luu Thi Nguyen ◽  
Shouming Chen ◽  
Ho Kwong Kwan
Keyword(s):  
Corporate Philanthropy ◽  
Private Firms ◽  
Public And Private ◽  
Listed Firms ◽  
Upper Echelons Theory ◽  
Negative Effect ◽  
Temporal Focus ◽  
The Relationship ◽  
Moderating Role

This study examines the association between CEO temporal focus and corporate engagement in philanthropy, and considers the moderating role of ownership. This association is investigated based on upper echelons theory and the conceptual framework of temporal focus. Using a sample of 2,285 observations of Chinese listed firms from 2010 to 2015, our results show that the relationship between CEO past focus and corporate philanthropy is positive in state-owned firms but negative in private firms. In addition, CEO future focus is negatively associated with charitable activities in state-owned firms, but positively associated with such activities in private companies. For present-oriented CEOs, the relationship between temporal focus and philanthropy is negative in both public and private firms, but the negative effect is stronger in private firms. The findings of this study show how CEOs’ time perspectives shape their decisions on company engagement in philanthropic projects.

scholarly journals Debt financing and firm performance: The moderating role of board independence

2020 ◽  
Vol 45 (3) ◽  
pp. 141-151
Author(s):  
Hanh Song Thi Pham ◽  
Duy Thanh Nguyen
Keyword(s):  
Emerging Market ◽  
Debt Financing ◽  
Board Independence ◽  
Data Set ◽  
Listed Firms ◽  
Negative Effect ◽  
And Performance ◽  
The Relationship ◽  
Moderating Role

This article investigates the moderating role of board independence in the relationship between debt financing and performance of emerging market firms. We have used an empirical model in which the firm’s accounting profitability is a dependent variable and the independent variables are debt financing, board independence, the interaction variable made of debt financing and board independence as well as various control variables. Our analysis is based on a panel data set of 300 listed firms in Vietnam between 2013 and 2017. Our study finds that debt financing has a significantly negative effect and that board independence reduces the adverse impact of debt financing on accounting profitability. Our results are consistent across different estimation models and methods.

Body image satisfaction and self-esteem in Thai female adolescents: the moderating role of self-compassion

2014 ◽  
Vol 26 (3) ◽  
pp. 333-338 ◽  
Author(s):  
Kullaya Pisitsungkagarn ◽  
Nattasuda Taephant ◽  
Ploychompoo Attasaranya
Keyword(s):  
Body Image ◽  
Well Being ◽  
Self Esteem ◽  
Female Adolescents ◽  
Body Image Satisfaction ◽  
Public And Private ◽  
Self Compassion ◽  
The Relationship ◽  
Moderating Role

Abstract Aim: Body image satisfaction significantly influences self-esteem in female adolescents. Increased reports of lowered satisfaction in this population have raised concerns regarding their compromised self-esteem. This research study, therefore, sought to identify a culturally significant moderator of the association between body image satisfaction and self-esteem in Thai female adolescents. Orientation toward self-compassion, found to be particularly high in Thailand, was examined. Materials and methods: A total of 302 Thai female undergraduates from three large public and private universities in the Bangkok metropolitan area responded to a set of questionnaires, which measured demographic information, body image satisfaction, self-compassion, and self-esteem. Data were analyzed using correlation and multiple regression analyses. Self-compassion was tested as a moderator of the relationship between body image satisfaction and self-esteem. Results: Although its effect was relatively small, self-compassion significantly moderated the positive relationship between body image satisfaction and self-esteem. The relationship became less stringent for those with high self-compassion. Discussion: The cultivation of self-compassion was recommended in female adolescents. In addition to moderating the association between body image satisfaction and self-esteem, the benefits to health and well-being of generalizing this cultivation are discussed.

scholarly journals Differentiation Strategy, CSR, And Real Activities Earnings Management: Evidence From Korea

2017 ◽  
Vol 33 (4) ◽  
pp. 667 ◽  
Author(s):  
Sungbin Chun ◽  
Eunho Cho
Keyword(s):  
Earnings Management ◽  
Negative Relationship ◽  
Synergy Effect ◽  
Listed Firms ◽  
Differentiation Strategy ◽  
Sensitivity Tests ◽  
Corporate Social ◽  
The Relationship ◽  
Moderating Role

We empirically investigate whether a differentiation strategy constrains real activities earnings management (RAEM). Further, considering corporate social responsibility (CSR) activities are a popular tool of differentiation strategy, we examine whether interactive synergy between CSR activities and the differentiation strategy strengthens the negative relationship between differentiation strategy and RAEM. Using a sample of 659 firm-year observations of Korean manufacturing listed firms during 2005-2010, we find that differentiation strategy is negatively associated with RAEM, suggesting that firms pursuing a differentiation strategy are likely to refrain from managing earnings using RAEM that goes against their strategy. We also observe that interactive synergy between differentiation and CSR strengthens the negative relationship between differentiation strategy and RAEM, implying that synergy effect between CSR and differentiation strategy even more constrains RAEM that is in conflict with both CSR and differentiation strategy. These findings are robust after we perform sensitivity tests. This study contributes to the literature by providing the first evidence on the relationship between differentiation strategy and RAEM and the moderating role of CSR activities on the relationship.

The Effect of Internationalization on Firm Performance: A Moderating Role of Heterogeneity in TMTs’ Nationality

2020 ◽  
pp. 193896552095870
Author(s):  
Sujin Song ◽  
Seoki Lee
Keyword(s):  
Firm Performance ◽  
Hierarchical Linear Modeling ◽  
Top Management Teams ◽  
Linear Modeling ◽  
Return On Assets ◽  
Upper Echelons Theory ◽  
Comprehensive Examination ◽  
The Relationship ◽  
Moderating Role

The effect of internationalization on firm performance has been investigated in the hospitality literature in a relatively extensive manner. However, the literature has still provided mixed findings. Furthermore, the moderating role of top management teams (TMTs) on the relationship between internationalization and firm performance has not been explored yet in the hospitality literature. Considering the increasing importance of internationalization in the hospitality industry and a significant role of TMTs in implementing this internationalization, this study performs a comprehensive examination on the effect of internationalization on firm performance using three different internationalization measures (i.e., degree, diversification, and speed) and three different performance measures (i.e., Tobin’s q, return on assets, and international returns). This study also tests the moderating role of heterogeneity in TMTs’ nationality based on the upper echelons theory, employing hierarchical linear modeling (HLM) to test the proposed hypotheses.

Moderating role of hope in the relationship between perceived discrimination and life satisfaction among left-behind children in China

2020 ◽  
Vol 48 (11) ◽  
pp. 1-8
Author(s):  
Ran Zhang ◽  
Luming Zhao ◽  
Xiaochen Han ◽  
Shengjun Wu ◽  
Xufeng Liu
Keyword(s):  
Life Satisfaction ◽  
Primary Schools ◽  
Perceived Discrimination ◽  
Satisfaction Scale ◽  
Left Behind ◽  
Negative Effect ◽  
The Relationship ◽  
Moderating Role ◽  
Children’S Hope Scale

We examined the moderating role of hope in the relationship between perceived discrimination and life satisfaction among left-behind children in China. Participants were 588 left-behind pupils at three rural primary schools, who completed the Children's Hope Scale, the Perceived Discrimination Questionnaire of the Left-Behind Children, and the Students' Life Satisfaction Scale. Results show that there were significant correlations between the perceived discrimination, hope, and life satisfaction of our participants. In addition, hope significantly alleviated the negative effect of perceived discrimination on life satisfaction. We can conclude that perceived discrimination and hope both significantly predicted life satisfaction, and hope moderated the effect of perceived discrimination on life satisfaction among left-behind children in China. Our findings have implications for school teachers and social workers to help reduce left-behind children's hurt resulting from perceived discrimination.

scholarly journals Does Structural Power Matter? Board Attributes and Firm Performance

2020 ◽  
Vol 3 (5) ◽  
pp. 54-64
Author(s):  
Fiona Jepkosgei Korir ◽  
Joel K Tenai
Keyword(s):  
Firm Performance ◽  
Longitudinal Research ◽  
Chief Executive ◽  
Listed Firms ◽  
Longitudinal Research Design ◽  
Regulatory Bodies ◽  
The Relationship ◽  
Moderating Role ◽  
Practical Implications

Purpose- The study investigates the moderating role of Chief Executive Officer Duality onboard attributes and firm performance of companies listed in Kenya. Design/Methodology- The research used a longitudinal research design. Panel data were derived from published accounts for sixteen years that is from 2002-2017. IGLS regression models were used to test the hypothesis. Findings- The empirical results indicated that the independence of the board, the size of the board, and the duration in which the board member served the organization positively influence the firm performance. However, CEO duality does not moderate the relationship. Practical Implications- Regulatory bodies such as NSE and CMA in Kenya should ensure that listed firms have more independent directors serving a board, ensure a reasonable size of the board and increase the board tenure to enhance firm performance. Further, the combined roles of the CEO and chairman may not influence the efficiency of the board in the Kenyan context.

scholarly journals Effect of People, Process and Physical Evidence on Satisfaction of Sikh Pilgrims Visiting Pakistan: Moderating Role of Personal Perceived Risk of Terrorism

2019 ◽  
Vol 5 (3) ◽  
Author(s):  
Asia Umar Khan ◽  
Gohar Zaman ◽  
Qadar Bakhsh Baloch
Keyword(s):  
Perceived Risk ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moderating Effect ◽  
Physical Evidence ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

Purpose: The present study was intended to find out the impact of three important components of marketing mix for tourism i.e. People, Process and Physical Evidence on Satisfaction of Sikh Pilgrims visiting Pakistan and the moderating role of Personal Perceived Risk of Terrorism in the relationship between the aforementioned independent variables and Pilgrims Satisfaction. Design/Methodology/Approach: The present research is based on the philosophy of positivism and it is descriptive and deductive in approach. Data was collected from a sample of 357 Sikh Pilgrims. Multiple linear regression analysis was carried out to test the hypothesized effect of People, Process and Physical Evidence on satisfaction of Sikh Pilgrims and the moderating effect of Personal Perceived Risk of Terrorism. Findings: Findings of the study showed that Physical Evidence and People have a significant positive effect whereas Process has a significant negative effect on satisfaction of Sikh Pilgrims. Personal Perceived Risk of Terrorism was found to have an insignificant moderating effect on the relationship of Process, People and Physical Evidence with Satisfaction. Implications/Originality/Value: The study might help uplift the tourism sector of Pakistan and enhance the relationship between people of different religions of the region.

scholarly journals Investigating online shopping behaviour on mobile and fixed devices: The impact of scarcity and popularity cues

2021 ◽  
Author(s):  
◽  
Tessa Hoffman
Keyword(s):  
Perceived Risk ◽  
Purchase Intention ◽  
Online Shopping ◽  
Purchase Intentions ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect ◽  
Moderating Role

<p>Smartphones have become ubiquitous in consumers’ lives and have been identified as an important online channel. However, consumers have indicated a preference for purchasing products through their fixed devices, such as computers, and few studies have investigated situations where consumers might indicate greater purchase intentions on their mobile devices. This research examines the influence of scarcity messages and popularity cues on purchase intention in the context of online shopping. Two experiments were conducted to evaluate the differences between consumers using mobile and fixed devices.  Study one was a 3 (scarcity: limited quantity vs limited time vs no scarcity) x 2 (device: fixed vs smartphone) between-subjects design (N = 236). Study one found that in an online shopping context, limited-quantity scarcity messages (e.g. limited stock available) had a negative effect on purchase intention regardless of the consumer’s device. Furthermore, a consumer’s scepticism of advertising moderated the relationship. Perceived risk of online shopping was found to moderate the relationship between device and purchase intention.  Study two was a 2 (scarcity: limited quantity vs no scarcity) x 2 (popularity: ranking vs no ranking) x 2 (device: fixed vs smartphone) between-subjects design (N = 244). The study showed that a popularity cue had a positive effect on purchase intention. However, scarcity had no effect on purchase intention. Consumers in the smartphone conditions also had lower purchase intentions but this was not impacted by the inclusion of a scarcity message or popularity cue. Interestingly, credibility of the content did not moderate the relationships between scarcity and purchase intention, or popularity ranking and purchase intention.  These findings suggest that online scarcity messages do not increase purchase intention, in contrast to previous offline studies. The moderating role of scepticism on the scarcity message and purchase intention relationship indicates that consumers are suspicious of scarcity messages in an online context. However, it appears popularity cues enhance consumer purchase intentions online. Neither a scarcity message or a popularity cue increased purchase intention on a smartphone. The research demonstrates that scarcity messages are not as effective online as they have been shown to be in an offline context and that further research is required to understand how to increase consumer purchase intentions when shopping on a smartphone.</p>

The effects of intrinsic and extrinsic motivation on students learning effectiveness. Exploring the moderating role of gender

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maria Cristina Zaccone ◽  
Matteo Pedrini
Keyword(s):  
Intrinsic Motivation ◽  
Extrinsic Motivation ◽  
Learning Effectiveness ◽  
Data Set ◽  
Content Type ◽  
Negative Effect ◽  
Motivation And Learning ◽  
The Relationship ◽  
Moderating Role

Purpose The purpose of this paper is to investigate the relationship between individual motivation – both intrinsic and extrinsic – and learning effectiveness; moreover, this paper also investigates whether this relationship is moderated by gender. Design/methodology/approach A quasi-experimental study was conducted. The research measured intrinsic motivation, extrinsic motivation and learning effectiveness among 1,491 students attending a course-work in informatics and computer basics in three different contexts: Burundi, Morocco and India. Findings Findings suggest that intrinsic motivation has a positive effect on learning effectiveness, while extrinsic motivation has a negative effect on learning effectiveness. It also shows that gender has a moderating role. Originality/value This research offers interesting contributions to the extant literature: first, it is the first to consider the moderating role of gender in the relationship between students’ motivation and learning effectiveness; second, it proposes the analysis of a rather broad data set with 1,491 students, thus providing strong empirical research based on a consistent data set.

Money, possessions and happiness: The relationships beetwen subjective and relative assessment of young adults’ material situation, materialism and well-being

2020 ◽  
Vol 59 (17) ◽  
pp. 65-80
Author(s):  
Magdalena Poraj-Weder ◽  
Aneta Pasternak ◽  
Grażyna Poraj
Keyword(s):  
Young Adults ◽  
Well Being ◽  
Hierarchical Regression ◽  
Public And Private ◽  
Correlational Design ◽  
High Level ◽  
The Relationship ◽  
Moderating Role ◽  
Economic Well Being

The aim of this paper was to explore both direct and indirect associations between subjective and relative economic well-being, materialism and SWB of young adults of the post-transformation generation. In particular, the moderating role of materialism on the relationship between subjective and relative assessment and SWB was explored. The study was conducted on a group of 207 evening/weekend students, from public and private Warsaw colleges and universities. Correlational design was used and hierarchical regression analysis and moderation analysis using Hayes Model macro # 1 were done. The study’s results indicate that young people’s well-being is positively associated with their material situation assessment (subjective and relative) and negatively with materialism. The study’s results also show that a high level of materialism weakens or eliminates the relationship between subjective and relative assessment of one’s material situation and SWB.

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