IIM Kozhikode Society & Management Review最新文献

Investor Impulsivity and Mental Accounting: A Gender-Centric Investigation 投资者冲动与心理会计：以性别为中心的调查

IIM Kozhikode Society & Management Review Pub Date : 2024-08-08 DOI: 10.1177/22779752241256767

Maneesha Singh, Tanuj Nandan

{"title":"Investor Impulsivity and Mental Accounting: A Gender-Centric Investigation","authors":"Maneesha Singh, Tanuj Nandan","doi":"10.1177/22779752241256767","DOIUrl":"https://doi.org/10.1177/22779752241256767","url":null,"abstract":"This study aims to examine how impulsivity is related to mental accounting in individual investors and to test whether gender moderates the relationship between the three types of impulsivities and mental accounting. Structural equation modelling was adopted to establish the impact of three types of impulsivities towards mental accounting. Construct reliability and validity were checked by Confirmatory Factor Analysis using Analysis of Moment Structures (AMOS) software. Multi-group analysis was also performed using AMOS 23. The level of mental accounting in participants was negatively correlated with non-planning impulsivity. However, gender differences were observed in the multi-group analysis. Gender significantly moderated the relationship between attentional impulsivity and mental accounting as well as between motor impulsivity and mental accounting. This study has practical implications on financial advisors and government, who can take individual differences in socio-demography and psychology into account while designing financial products and tools for money management. Since governments also have a major role in spreading financial literacy and awareness to improve the financial well-being of their citizens, individual differences in mental accounting are an important aspect that need to be studied and dealt with and this study will provide a preliminary foresight into these differences. This study may further help Asset Management Companies in customizing and engineering financial products according to the distinct needs of every individual. This study offers empirical insights into the mind of investors’ behaviour regarding mental accounting. There have been very few attempts to investigate individual variations in mental accounting and their causes. No previous study as per the knowledge of the authors has been conducted so far to empirically examine the impact of impulsivity on mental accounting in an emerging economy and the role of gender differences therein, and this study strives to fill this research gap.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"2 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141927753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Revisiting the Scope of Section 35ABB of the Income Tax Act 重新审视《所得税法》第 35ABB 条的范围

IIM Kozhikode Society & Management Review Pub Date : 2024-06-11 DOI: 10.1177/22779752241255853

Rajat Deb

{"title":"Revisiting the Scope of Section 35ABB of the Income Tax Act","authors":"Rajat Deb","doi":"10.1177/22779752241255853","DOIUrl":"https://doi.org/10.1177/22779752241255853","url":null,"abstract":"The Supreme Court (SC), on 16 October 2023, observed that licence fees paid by telecom companies under the New Telecom Policy 1999 would be a capital expenditure under section 35ABB of the Income Tax Act, 1961. Quashing the judgments of high courts of Delhi, Bombay and Karnataka, the SC ruled that the nomenclature and mode of payment have no relevance as such payment relates to the licence fee, an integral part of the licence agreement to remain in the business. It ruled under the New Telecom Policy 1999 that there is no basis to reclassify the variable portion of the licence fee as revenue expenditure; instead, both fixed and variable fees are homogeneous and are capital expenditures. Moreover, a single transaction cannot be artificially bifurcated into capital and revenue components by mere consideration of payment mode, posing a challenge for the sector already confronting significant financial stress. However, the Telecommunication Act enacted in December 2023 attempts to address multiple challenges of the sector, but grey areas still need to be addressed, which could lead to future litigation. Against those backdrops, the study attempts to assess the impact of the ruling connecting with the New Act on the sector.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"26 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141357249","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter? 制度压力与企业可持续绩效：环境管理会计重要吗？

IIM Kozhikode Society & Management Review Pub Date : 2024-05-21 DOI: 10.1177/22779752241244878

Mohd Rizuan Abdul Kadir, Abdul rahim saleh Ibrahim AlBalushi, Sarfaraz Javed

{"title":"Institutional Pressure and Business Sustainable Performance: Does Environmental Management Accounting Matter?","authors":"Mohd Rizuan Abdul Kadir, Abdul rahim saleh Ibrahim AlBalushi, Sarfaraz Javed","doi":"10.1177/22779752241244878","DOIUrl":"https://doi.org/10.1177/22779752241244878","url":null,"abstract":"This study investigates the relationship between institutional pressures (IP) and sustainable business performance (SP) within Oman’s industrial sector, emphasizing on the mediating role of environmental management accounting (EMA). Drawing from the institutional theory, a sample of 307 respondents from Oman-based manufacturing firms listed on the Muscat Stock Exchange was considered. Data were gathered via an online questionnaire directed at accounting and finance professionals, with an impressive response rate of 96%. Using structural equation modelling through SPSS and AMOS, the analysis revealed that coercive pressure has a positive yet insignificant influence on SP, while normative pressure significantly correlates with SP. Additionally, while most dimensions of IP positively influence EMA, normative pressure was found to have no significant relationship with EMA. The results further confirm the significant positive impact of EMA on SP. This study underscores the pivotal role of EMA in fostering a sustainable business environment in Oman, accentuating the need for environment-friendly policies driven by IP.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"5 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141114610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Regulatory Role of Organizational Identification in the Effect of Pygmalion on the Cyberslacking Behaviour of Hotel Businesses Employees 组织认同在皮格马利翁对酒店企业员工网络偷懒行为影响中的调节作用

IIM Kozhikode Society & Management Review Pub Date : 2023-12-06 DOI: 10.1177/22779752231203847

Ece Zeybek Yilmaz, Ayhan Bayram

{"title":"The Regulatory Role of Organizational Identification in the Effect of Pygmalion on the Cyberslacking Behaviour of Hotel Businesses Employees","authors":"Ece Zeybek Yilmaz, Ayhan Bayram","doi":"10.1177/22779752231203847","DOIUrl":"https://doi.org/10.1177/22779752231203847","url":null,"abstract":"The objective of this study is to investigate the regulatory role of organizational identification in the effect of pygmalion on cyberslacking behaviour in five-star hotel business employees. A survey consisting of three different scales was administered to measure pygmalion, cyberslacking behaviour and organizational identification. Participants were asked to answer 4 questions about demographic factors, 10 questions about pygmalion, 14 questions about cyberslacking and 7 questions about organizational identification. The data obtained from 254 employees using convenience sampling and face-to-face survey methods were analysed using SPSS, SPSS Process and Amos software. The study found that when hotel employees have a low level of organizational identification, pygmalion does not significantly impact their cyberslacking behaviour. However, when organizational identification is medium or high, pygmalion has a significant negative effect on cyberslacking behaviour. According to result of the analysis, the effect of pygmalion on cyberslacking behaviour is regulatory by the level of organizational identification.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"47 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138595016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Creating Awareness for Sustainable Goals: Reading Ruskin Bond’s Short Stories Through Bioregionalism Lenses 提高对可持续目标的认识：从生物区域主义视角解读罗斯金-邦德的短篇小说

IIM Kozhikode Society & Management Review Pub Date : 2023-12-01 DOI: 10.1177/22779752231204194

Archana Parashar, Meeta Baid, Mrunal Chavda

引用次数: 0

Hedging Dynamic Fund Protection: A Static Versus Dynamic Comparison 对冲动态基金保护:静态与动态比较

IIM Kozhikode Society & Management Review Pub Date : 2023-09-01 DOI: 10.1177/22779752231170921

Bipasha Ray, L. Ramprasath

{"title":"Hedging Dynamic Fund Protection: A Static Versus Dynamic Comparison","authors":"Bipasha Ray, L. Ramprasath","doi":"10.1177/22779752231170921","DOIUrl":"https://doi.org/10.1177/22779752231170921","url":null,"abstract":"The static nature of the downside protection offered by a standard Put option can motivate investors to use exotic option contracts like dynamic fund protection (DFP), which protects the underlying asset value throughout its life. DFP has a path-dependent payoff structure with its terminal payoff depending on the terminal asset price, the strike price and the minimum price level attained by the asset over the contract tenor. This makes DFP a contract strikingly similar to a Lookback Call option. In this article, we try to borrow the respective strengths from a dynamic and a static hedging strategy, formulate a semi-static hedging procedure for DFP and compare the hedging effectiveness of this procedure with a standard delta hedging strategy. Given the payoff resemblance between a DFP and a Lookback Call, we also seek to verify Tompkins (2002, Journal of Risk Finance, 3(4), 6–34) conclusion, which objectively shows that a dynamic procedure performs better in hedging a Lookback Call option both with and without transaction cost. Using simulated underlying price paths, we perform the delta hedging on DFP based on the closed-form pricing formula given by Gerber and Pafumi (2000, North American Actuarial Journal, 4(2), 28–37) and compare the hedge performance results with its static hedge counterpart.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128747179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Panic Buying, Product Substitution and Channel-Shifting Behaviour During Pandemic 大流行期间的恐慌性购买、产品替代和渠道转移行为

IIM Kozhikode Society & Management Review Pub Date : 2023-08-22 DOI: 10.1177/22779752231170922

Ashutosh Sarkar, Debadyuti Das, Arindam Debroy

{"title":"Panic Buying, Product Substitution and Channel-Shifting Behaviour During Pandemic","authors":"Ashutosh Sarkar, Debadyuti Das, Arindam Debroy","doi":"10.1177/22779752231170922","DOIUrl":"https://doi.org/10.1177/22779752231170922","url":null,"abstract":"The present study attempts to investigate the impact of the locational restriction imposed by the government, restricted mobility of the people and supply disruption at the customer interface arising out of COVID-19 on panic buying, product substitution and channel-shifting behaviour of consumers. A questionnaire survey was carried out to seek responses from Indian consumers on the items representing the above components on a 5-point Likert scale. A total of 425 usable responses were analysed using the structural equation modelling considering locational restriction and supply disruption at the customer interface as exogenous variables, difficulty in accessibility as a mediating variable, and panic buying and product substitution as endogenous variables. Further, the channel-shifting behaviour of consumers was investigated for different channels across different product categories during the lockdown. The study reveals that supply disruption at the customer interface has a significant influence on product substitution and panic buying behaviour. It was also observed that there has been a significant decrease in the use of traditional retail chains for staple food items post lockdown. The insights drawn from the study are useful for managers in designing appropriate channel strategies when faced with disruptions caused by a pandemic.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"412 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124398667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Prioritizing Factors of Panic Buying Behaviour: A Neutrosophic Analytical Approach 恐慌性购买行为的优先因素:中性分析方法

IIM Kozhikode Society & Management Review Pub Date : 2023-05-19 DOI: 10.1177/22779752231166186

C. Shri, Aastha Verma, G. Gupta, Rajeev Kumra

{"title":"Prioritizing Factors of Panic Buying Behaviour: A Neutrosophic Analytical Approach","authors":"C. Shri, Aastha Verma, G. Gupta, Rajeev Kumra","doi":"10.1177/22779752231166186","DOIUrl":"https://doi.org/10.1177/22779752231166186","url":null,"abstract":"In a crisis, panic buying (PB) has negative ramifications for manufacturers, suppliers, retailers, consumers and the overall economy. There is a plethora of research in extant literature identifying the factors causing PB, but none has prioritized them so that firms can devise focused strategies to tackle the situation of PB. In this research, through extant literature and experts’ opinion, 18 PB factors (PBFs) are identified. The neutrosophic analytical hierarchy process is used for prioritizing the factors based on single-valued triangular neutrosophic numbers. From the 18 PBFs, on the basis of ranking received from results, top 50% most influencing factors are social media, fear of missing out, peer influence, social learning, product importance, cultural values, rumours, sense of security and government regulations. Thereafter, in close conjunction with these factors, most significant interventions/measures to curb PB are presented in the form of a PB prevention and control framework. The knowledge of the top influencing factors of PB is vital for policymakers, administrators, marketers, retailers and consumers so that they can devise appropriate interventions when required.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"331 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115971776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

‘Does Confidence Matter?’: Impact of Entrepreneurs’ Confidence on Fear of Failure “自信重要吗?”:企业家信心对失败恐惧的影响

IIM Kozhikode Society & Management Review Pub Date : 2023-05-16 DOI: 10.1177/22779752231166175

Brindha Srinivasan, Latasri Hazarika, M. Nandakumar

{"title":"‘Does Confidence Matter?’: Impact of Entrepreneurs’ Confidence on Fear of Failure","authors":"Brindha Srinivasan, Latasri Hazarika, M. Nandakumar","doi":"10.1177/22779752231166175","DOIUrl":"https://doi.org/10.1177/22779752231166175","url":null,"abstract":"Obstacles and threats are common occurrences for entrepreneurs in their journey of starting and surviving a venture. These challenges often induce a fear of failure in entrepreneurs, sometimes affecting their mental well-being. Although coping literature lists several explicit mechanisms to mitigate the adverse impact of entrepreneurial fear of failure, empirical evidence suggesting the role of some intrinsic typical entrepreneurial characteristics such as overconfidence and optimism is missing from the extant knowledge bank. Our study joins those missing links by studying the role of entrepreneurs’ confidence elements—overconfidence and optimism in entrepreneurial fear of failure. We adopted stress appraisal theory and experience sampling methodology to explore the hypothesized relations. We triangulate our results with semi-structured interviews with entrepreneurs. Our findings reveal the positive side of entrepreneurs’ confidence in dealing with stress and fear of failure. Therefore, we contribute to the entrepreneurial well-being literature and provide a reason for practicing entrepreneurs to build on their confidence.","PeriodicalId":190206,"journal":{"name":"IIM Kozhikode Society & Management Review","volume":"166 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120987492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Enlightened Participation: SME Perspectives about Net Zero on Social Media Using the Action Case Approach 开明的参与:运用行动案例方法的中小企业对社会媒体净零的看法

IIM Kozhikode Society & Management Review Pub Date : 2023-05-11 DOI: 10.1177/22779752231166521

M. Hardey, W. Ahmed, A. Fenton, Chris Koral

引用次数: 0

IIM Kozhikode Society &amp; Management Review最新文献

IIM Kozhikode Society & Management Review最新文献