Moderating Role of Cultural Values on the Relationship Among Hedonism, Materialism, and Impulse Buying : A Conceptual Framework

2021 ◽  
Vol 51 (1) ◽  
pp. 26
Author(s):  
Shaon Sen ◽  
Smitha Nayak
Keyword(s):  
Conceptual Framework ◽  
Cultural Values ◽  
Impulse Buying ◽  
The Relationship ◽  
Moderating Role

The Intellectual Capital, Firm Performance and the Moderating Role of Manager Skills

2020 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Hoang Thanh Nhon
Keyword(s):  
Social Capital ◽  
Firm Performance ◽  
Conceptual Framework ◽  
Intellectual Capital ◽  
Organizational Capital ◽  
Mediating Role ◽  
Human And Social Capital ◽  
The Relationship ◽  
Moderating Role

The purpose of this article was to explore the moderating role of the manager skills on the relationship between the intangible capitals and firm performance. Specific aims included (a) to synthesize the prior literatures and definitions related to human, organizational and social capital, firm performance and manager skills, (b) to refine conceptual definitions of the human and social capital with associated conceptual antecedent, organizational capital, and consequences, firm performances, (c) to propose a synthesized conceptual framework guiding the mediated moderation of the manager skills on the relationship between intangible capitals and firm performance. The analysis include data collected from a survey with the total of 370 information communication technology (ICT) firm’s managers. The mediating and moderating techniques are used to analyze the indirect effects of organizational capital on firm performance via human and social capital and the moderating role of manager skills on the relationship between intangible capitals and firm performance. The results show that all intangible capital dimensions have direct impacts on firm performance. In addition, there is the existences of the mediating role of the human and social capital on the relationship between firm performance and organizational capital and moderating role of the manager skills on the relationship between intellectual capital dimensions and firm performance. This is the first paper to examine comprehensively the conceptual framework of the moderating role of manager skills on relationships between intangible capitals and firm performance in ICT sector in a developing country like Vietnam.

scholarly journals NORMATIVE MODERATORS OF IMPULSE BUYING BEHAVIOR

2003 ◽  
Vol 5 (1) ◽  
pp. 1 ◽  
Author(s):  
Danes Jaya Negara ◽  
Basu Swastha Dharmmesta
Keyword(s):  
Empirical Evidence ◽  
Impulse Buying ◽  
Buying Behavior ◽  
Normative Evaluation ◽  
Impulsive Buying ◽  
Behavioral Aspects ◽  
Buying Behaviors ◽  
The Relationship ◽  
Moderating Role

Prior research has presented the moderating role of normative evaluations in the relationship between the impulsive buying trait and consumers’ buying behaviors. In this article the authors show that consumer tendency to buy something spontaneous, unreflectively and immediately can be perceived as a factor which describes buying impulsiveness. This article also shows conceptual and empirical evidence that there is some support for the moderating role of normative evaluations in the relationship between buying impulsiveness and impulse buying behaviors. Significance occurs when consumers believe that act on impulse is suitable. The result suggests that consumers’ normative evaluation can moderate the link between the trait and behavioral aspects of impulse buying.

scholarly journals Conceptual Framework for IFRS Adoption, Audit Quality and Earnings Management: The Case of Bangladesh

2019 ◽  
Vol 3 (1) ◽  
pp. 58
Author(s):  
Mohammad Tariq Hasan ◽  
Azhar Abdul Rahman
Keyword(s):  
Earnings Management ◽  
Conceptual Framework ◽  
Developing Country ◽  
Audit Quality ◽  
Discretionary Accruals ◽  
Developing Economy ◽  
Ifrs Adoption ◽  
The Relationship ◽  
Moderating Role

This study propose to explore the moderating role of audit quality on the relationship between IFRS adoption and earnings management as well as the effect of IFRS adoption on earnings management in the context of Bangladesh, as developing economy. Earlier literature document that the relationship among IFRS adoption, audit quality and earnings management are not conclusive. In case of IFRS adoption, it is incoherent which may be the result of difference in culture, practices and legal strength of the country. This study considers discretionary accruals as proxy of earnings management which is measured by the extended modified Jones model. Moreover, the influence of audit quality on the association between IFRS adoption and earnings management is also proposed to investigate. This study expects to explore the effect of IFRS adoption on earnings management in the context of developing country, like Bangladesh. It may be informative for the reader to understand the outcome of IFRS adoption, audit quality on earnings management in developing economy.

Context influences on the relationship between views of aging and subjective age: The moderating role of culture and domain of functioning.

2017 ◽  
Vol 32 (5) ◽  
pp. 419-431 ◽  
Author(s):  
Thomas M. Hess ◽  
Erica L. O'Brien ◽  
Peggy Voss ◽  
Anna E. Kornadt ◽  
Klaus Rothermund ◽  
...  
Keyword(s):  
Subjective Age ◽  
The Relationship ◽  
Moderating Role

Moderating Role of Stress, Anxiety, and Depression in the Relationship Between Tinnitus and Hearing Loss Among Patients

2020 ◽  
Vol 34 (4) ◽  
pp. 753-772
Author(s):  
Ammar Ahmed ◽  
Muhammad Aqeel ◽  
Tanvir Akhtar ◽  
Sammeen Salim ◽  
Bashir Ahmed
Keyword(s):  
Hearing Loss ◽  
Psychological Problems ◽  
Anxiety And Depression ◽  
Adaptation Level ◽  
Depression Anxiety Stress Scale ◽  
Neuropsychological Theory ◽  
Anxiety Depression ◽  
The Relationship ◽  
Moderating Role

Adaptation level theory of tinnitus and neuropsychological theory of tinnitus are extensively used frameworks for understanding emotional and psychological distress among tinnitus sufferers. Objective of the present study was to investigate potential associations between hearing loss, tinnitus, anxiety, depression, and stress. The Tinnitus Handicap Inventory (Newman, Jacobson, & Spitzer, 1996) and the Depression, Anxiety, Stress Scale (Lovibond & Lovibond, 1995)scales were administered to a sample of 110 tinnitus outpatients recruited from Audiology departments of Lahore and Rawalpindi hospitals. Results revealed tinnitus was positively linked with psychological problems. Additionally, it was established that tinnitus is a positive significant predictor for anxiety, stress and depression. The moderation models related to the interactions between psychological problems and hearing loss were negative significant predictors for tinnitus symptoms. Moreover, the comparative analysis between gender differences revealed a significant diversity in the levels of stress, anxiety, and depression. Results also elucidated that patients at initial stages of hearing loss were more prone towards reporting tinnitus symptoms along with emerging psychological problems.

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