scholarly journals SMEs' View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria

2017 ◽  
Vol 3 (1) ◽  
pp. 39-50
Author(s):  
Hannatu Yohanna Gimba ◽  
Idawati Ibrahim
Keyword(s):  
Negative Relationship ◽  
Subjective Norms ◽  
Behavioural Control ◽  
Analysis Tool ◽  
Policy Makers ◽  
Perceived Behavioural Control ◽  
Statistical Analysis Tool ◽  
Strongly Agree ◽  
Relationship Of ◽  
The Relationship

Purpose: This paper investigates the relationship between penalty magnitude, attitude towards VAT compliance, subjective norms and perceived behavioural control on VAT compliance intention among SMEs in Nigeria. Methodology: Data was gathered through administration of 30 questionnaires. The respondents are SMEs in Kano, Nigeria. 23 indicator items were measured on 5-point Likert Scale from 1 (strongly disagree) to 5 (strongly agree). IBM SPSS Statistics 23 was employed as the primary statistical analysis tool for the study. Findings: The result indicates positive relationship of penalty magnitude, subjective norms and perceived behavioural control on VAT compliance intention, while attitude towards VAT compliance has negative relationship with VAT compliance intention. Implications: This study recommends a blend of economic and socio-psychological factors in tackling VAT compliance among SMEs, as that will encourage the SMEs to remit the VAT collections and also assist the policy makers to map-out policies that would ensure an effective management of VAT revenue and compliance among SMEs in Nigeria and other developing countries. Further studies on a larger number of respondents should be conducted to test the consistency of the results.

scholarly journals SMEs' View on the Theory of Planned Behaviour and Penalty Magnitude: Preliminary Findings from Nigeria

2018 ◽  
Vol 4 (1) ◽  
pp. 61-72
Author(s):  
Hannatu Yohanna Gimba ◽  
Idawati Ibrahim
Keyword(s):  
Negative Relationship ◽  
Subjective Norms ◽  
Behavioural Control ◽  
Analysis Tool ◽  
Policy Makers ◽  
Perceived Behavioural Control ◽  
Statistical Analysis Tool ◽  
Strongly Agree ◽  
Relationship Of ◽  
The Relationship

Purpose: This paper investigates the relationship between penalty magnitude, attitude towards VAT compliance, subjective norms and perceived behavioural control on VAT compliance intention among SMEs in Nigeria. Methodology: Data was gathered through administration of 30 questionnaires. The respondents are SMEs in Kano, Nigeria. 23 indicator items was measured on 5-point Likert Scale from 1 (strongly disagree) to 5 (strongly agree). IBM SPSS Statistics 23 was employed as the primary statistical analysis tool for the study. Findings: The result indicates positive relationship of penalty magnitude, subjective norms and perceived behavioural control on VAT compliance intention, while attitude towards VAT compliance has negative relationship with VAT compliance intention. Implications: This study recommends a blend of economic and socio-psychological factors in tackling VAT compliance among SMEs, as that will encourage the SMEs to remit the VAT collections and also assist the policy makers to map-out policies that would ensure an effective management of VAT revenue and compliance among SMEs in Nigeria and other developing countries. Further studies on a larger number of respondents should be conducted to test the consistency of the results.

scholarly journals Residents’ Green Purchasing Intentions in a Developing-Country Context: Integrating PLS-SEM and MGA Methods

2019 ◽  
Vol 12 (1) ◽  
pp. 30 ◽  
Author(s):  
Bin Wang ◽  
Jionghua Li ◽  
Ao Sun ◽  
Yongming Wang ◽  
Dianting Wu
Keyword(s):  
Educational Level ◽  
Environmental Concern ◽  
Residential Area ◽  
Subjective Norms ◽  
Behavioural Control ◽  
Perceived Behavioural Control ◽  
Education Group ◽  
Purchasing Intention ◽  
Green Purchasing ◽  
The Relationship

This paper aims to examine the determinants of green purchasing intentions among different resident groups in a developing-country context. We first expand the theory of planned behaviour (TPB) and build a theoretical model based on green purchasing intention, including attitude, perceived behavioural control, subjective norms, environmental concern, habit, and socio-demographic characteristics (i.e., age, gender, residential area, and educational level). Following this, we collect 552 questionnaires from residents in Tianjin Municipality, China. We use partial least squares structural equation modelling (PLS-SEM) to analyse the green purchasing intention of the population sample and then employ a multi-group analysis (MGA) to explore the group differences in residents’ green purchasing intention. The results show that green purchasing intention is significantly and positively influenced by attitude, perceived behavioural control, subjective norms, and environmental concern but not by habit. The relationship chain of environmental concern→subjective norms→purchasing intention is the strongest. The results of the MGA show that for residential-area groups, the relationships between attitudes, perceived behavioural control, and habits and purchasing intention differ significantly between the downtown group and the outside-the-city group. For the educational-level groups, the relationship between environmental concern and subjective norms differs significantly between the high-education group and the low-education group. Finally, these findings contribute to the literature on the TPB model on green purchasing intention and provide some suggestions for the local government and green marketers.

Relationship of Organizational Citizenship Behavior and Production Deviance: Role of Perceived Organizational Politics

2019 ◽  
Vol 34 (2) ◽  
pp. 367-382
Author(s):  
Irsa Fatima Makhdoom ◽  
Mohsin Atta ◽  
Najma Iqbal Malik
Keyword(s):  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Negative Relationship ◽  
Civic Virtue ◽  
Organizational Politics ◽  
Work Behavior ◽  
Citizenship Behavior ◽  
Production Deviance ◽  
Relationship Of ◽  
The Relationship

The present study was an endeavor to extend the literature of perceived organizational politics by examining its moderating role between the relationship of organizational citizenship behavior and production deviance. Organizational Citizenship Behavior Scale (Mackenzie, Podsakoff, & Paine, 1999), Production Deviance sub-scale of Counterproductive Work Behavior Checklist-32 (Spector et al., 2006), and Perception of Organizational Politics Scale (Kacmar & Carlson, 1997) were used in present study. Hierarchical regression analyses revealed that low levels of perceived organizational politics moderated the relationship between courtesy and production deviance by strengthening the negative relationship of these behaviors while perceived organizational politics did not act as a moderator for the relationship of civic virtue and conscientiousness with production deviance. High level of go-along-to-get-ahead as a moderator strengthened the relationship of civic virtue and conscientiousness with production deviance and its low level was found to be moderating the relationship between courtesy and production deviance. Future implications of the study were also discussed.

The Risk Tolerance Measure in the 2016 Survey of Consumer Finances: New, But Is It Improved?

2021 ◽  
pp. JFCP-19-00022
Author(s):  
Kyoung Tae Kim ◽  
Sherman D. Hanna ◽  
Dongyue Ying
Keyword(s):  
Negative Relationship ◽  
Risk Tolerance ◽  
Stock Ownership ◽  
Survey Of Consumer Finances ◽  
Consumer Finances ◽  
Two Measures ◽  
Complex Patterns ◽  
Relationship Of ◽  
The Relationship ◽  
Different Levels

The Survey of Consumer Finances (SCF) has included a 4-level risk tolerance measure since 1983. In 2016, the SCF also included an 11-level risk tolerance measure. We compare the two measures, and develop suggestions for using the new measure. While the new measure is seemingly simpler than the old measure, we demonstrate that it does not have a monotonic relationship with owning stock assets, with a pattern similar to the relationship of the old measure to stock ownership. We also identify complex patterns of factors related to different levels of the new measure, for instance education has a negative relationship at one level but positive at another level. Those using the new measure should consider the complex patterns we demonstrate.

scholarly journals TARGETED ADVERTISING IN THE BREAKFAST CEREAL INDUSTRY

2017 ◽  
Vol 49 (3) ◽  
pp. 382-399 ◽  
Author(s):  
JOSHUA BERNING ◽  
ADAM N. RABINOWITZ
Keyword(s):  
Product Differentiation ◽  
Food Product ◽  
Television Advertising ◽  
Breakfast Cereal ◽  
Data Set ◽  
Policy Makers ◽  
Relationship Of ◽  
Cereal Industry ◽  
The Relationship ◽  
Insight Into

AbstractWe examine the relationship of product characteristics of ready-to-eat breakfast cereal and targeted television advertising to specific consumer segments. We compile a unique data set that includes brand-packaging characteristics, including on-box games, nutrition information, and cobranding. We find that the relationship of television advertising and a cereal's brand-packaging characteristics varies by target audience. Our results provide insight into understanding how manufacturers strategically utilize branding, packaging, and television advertising. This can help industry and policy makers develop food product advertising policy. This analysis extends to other product markets where extensive product differentiation and promotion are present as well.

scholarly journals Green CSR Moderated by Public Visibility and Innovation Performance at Indonesia Companies

2020 ◽  
Vol 24 (1) ◽  
pp. 1
Author(s):  
Rahmat Hidayat, Farah Margaretha Leon
Keyword(s):  
Positive Relationship ◽  
Negative Relationship ◽  
Innovation Performance ◽  
Manufacturing Companies ◽  
Innovation Activities ◽  
And Performance ◽  
Relationship Of ◽  
The Relationship

This study aims to analyze the green CSR  of innovation performance  with firms approval variables  and public visibility   can support moderating the relationship of green CSR  and innovation. The research sample was 33 manufacturing companies. The results showed that the  green CSR has a positive and significant effect on innovation . Also, the company approval variable has been proven to moderate the direction of a positive relationship between green CSR and innovation . The results also prove that public visibility is proven to moderate the direction of the negative relationship between green CSR and performance. This study provide information that shows great concern for the environment; it will increase the company in making changes through innovation activities. Also, the higher the company's approval and public visibility, the company will get support from various stakeholders to run the firms. The level of company concern for CSR activities will be a misjudgment for investors.

scholarly journals What Makes an Individual Invest in Stocks?

2019 ◽  
Vol 1 (2) ◽  
pp. 37
Author(s):  
Candy Candy
Keyword(s):  
Multiple Regression ◽  
Quantitative Data ◽  
Subjective Norms ◽  
Behavioural Control ◽  
Analysis Method ◽  
Perceived Behavioural Control ◽  
Behavioral Biases ◽  
Independent Variable

The purpose of this research is to examine the factors that influence intention to invest in stocks of an individual. This research are using quantitative data with 395 questionnaires collected from Batam residents who as sample. Questionnaire consists indicators for independent variable that included attitude, perceived behavioural control, subjective norms, past behavioral biases and intention to invest. Multiple regression used as the analysis method and result showed that all independent variable have a positive significant effect on intention to invest. It means those factors can motivated an individual to invest in stocks market.

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