Dutch Journal of Finance and Management最新文献

{"title":"Exploring the impact of mobile marketing tools on the purchase intention of iberian consumers","authors":"Sara Teixeira, Ana Nunes","doi":"10.55267/djfm/14679","DOIUrl":"https://doi.org/10.55267/djfm/14679","url":null,"abstract":"Mobile devices have become an integral part of our daily lives, and people use them for numerous activities, including shopping. As a result, businesses must utilize mobile marketing tools to communicate with their customers and offer personalized and differentiated products. Mobile marketing employs various tools such as location-based services, mobile applications, and mobile e-mail to attract customers and stimulate their interest in purchasing a particular product. This research seeks to identify the mobile marketing tools that influence the Iberian consumer's purchase intention. The study collected data through a questionnaire from Iberian consumers using a non-probabilistic convenience sample. The study results showed that a positive attitude towards mobile marketing is a significant factor that influences the purchase intention of a product or service. The study also revealed that location-based services and mobile applications are the most effective tools in creating a favorable attitude towards mobile marketing and, consequently, the intention of Iberian consumers to purchase a product or service. This investigation aims to provide organizations and researchers with know-how on mobile marketing and the Iberian consumer's purchase intention so that they can make better decisions and encourage further research.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":" 49","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141367418","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}

{"title":"Modelling business bankruptcy for audit purposes","authors":"José Manuel Pereira, Mário Basto, Cláudia Cunha, A. Silva","doi":"10.55267/djfm/14568","DOIUrl":"https://doi.org/10.55267/djfm/14568","url":null,"abstract":"To facilitate informed decision-making and foster transparency, stakeholders require access to reliable financial information. Financial audits serve the purpose of assisting companies in achieving success by assuring the accuracy and transparency of their financial statements. However, due to the evolving and increasingly competitive nature of markets, companies may exhibit indicators of financial vulnerability, commonly referred to as \"red flags.\" These warning signs could potentially lead to business failure and bankruptcy. To mitigate such risks, predictive models for assessing the likelihood of business failure have been developed. Such models offer valuable decision-making support for auditors, enabling them to identify and mitigate risks associated with financial distress. The primary objective of this study is to develop a predictive model based on logistic regression and compare its effectiveness with traditional audit opinions. The sample comprises Portuguese small and medium-sized enterprises from the textile sector. Data were collected from the SABI database (Iberian Balance Analysis System). For the years 2017 and 2018, 371 insolvent SMEs and 2412 active SMEs were obtained. Through empirical analysis, it was found that regression models possess greater predictive capability compared to conventional audits. The application of these models significantly enhances the accuracy of assessing a company's financial status, thereby enabling professionals to provide more informed and appropriate opinions.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"45 193","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141016738","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}

{"title":"The Impact of Service Quality on Customer Satisfaction: The Mediating Effect of Perceived Price in Thailand Small Medium Enterprises","authors":"Arwa Chmaitilly","doi":"10.55267/djfm/14059","DOIUrl":"https://doi.org/10.55267/djfm/14059","url":null,"abstract":"This study investigates the impact of service quality on customer satisfaction, with a special focus on the mediating role of perceived price in the context of Thailand's Small and Medium Enterprises (SMEs). In an era where service quality has become a pivotal factor in differentiating businesses, particularly in the SME sector, understanding its influence on customer satisfaction is crucial. The study also explores how the perception of price plays a mediating role in this relationship, a factor that is particularly relevant in the cost-sensitive market of Thailand. A quantitative research methodology was employed, utilizing a structured questionnaire to collect data from a sample of 324 respondents, comprising customers of various SMEs in Thailand. The questionnaire was designed to measure perceptions of service quality, customer satisfaction, and the perceived price. Statistical analyses, including regression analysis and mediation analysis, were conducted to examine the relationships between these variables. The results of the study are expected to provide insightful implications for SMEs in Thailand, demonstrating how service quality directly influences customer satisfaction and how this relationship is further shaped by the customers' perception of price. This research not only contributes to the academic understanding of these dynamics but also offers practical guidance for SMEs in optimizing their service delivery and pricing strategies to enhance customer satisfaction.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"64 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139155160","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}

{"title":"Understanding the difficulties of leadership in the context of social entrepreneurship","authors":"Z. Oliveira, Tatiana Monteiro Holanda, S. Teixeira, Sara Teixeira","doi":"10.55267/djfm/14057","DOIUrl":"https://doi.org/10.55267/djfm/14057","url":null,"abstract":"Female leadership is a new perspective on leadership, as they seek to bring their intrinsic characteristics to the organizational environment. This research aims to verify the difficulties of female leadership, based on the theoretical assumptions that women face in the context of social entrepreneurship. The research is descriptive with a qualitative approach and field research strategy. The data was collected through interviews with representatives of two Brazilian companies based in the state of Ceará. The results reveal that the discrimination faced by women when they are in strategic positions is a recurring fact in the job market, even more so as they are part of a patriarchal society, particularly in Brazil. It is concluded that women still find themselves in an unfavorable environment, which is unaware of their potential, as well as the ability to overcome already exhausted business and organizational models.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"29 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138948210","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}

{"title":"Factors Affecting the Integration of E-Procurement in the Public Sector of Pakistan with an Emphasis on Combating Corruption","authors":"Prince Kumar, Abdullah Muhammad Khan, Shahid Aziz","doi":"10.55267/djfm/14056","DOIUrl":"https://doi.org/10.55267/djfm/14056","url":null,"abstract":"The aim of study to investigates the role of e-procurement technologies to mitigate corruption within the public procurement sector of Pakistan due to which E-procurement can’t be implemented. It examines the factors that contribute to corruption probability in government procurement process. The implementation of E-Procurement, within the public sector represents a significant transformation in the country's governance which serves as a strategic response to enhance transparency, accountability, and efficiency in public procurement processes. In the design of E-procurement adoption, three primary factors were taken into consideration to address obstacles: Monopoly power; Information asymmetry; Transparency and accountability. A survey was distributed to 232 procurement specialists and government suppliers; the approach chosen involves the distribution of a well-structured closed-ended questionnaire to enable quantitative assessment, utilizing a convenience sampling method. Obtained informed consent from participants that ensure participants understand the purpose, procedures, potential risks, and benefits of the research project and voluntarily agree to participate.  The SPSS software was employed to compile the results of multiple regression models. The findings reveal a substantial 76.9% impact of various variables contributing to adaptation of E-procurement. The result indicates that all three-independent variable: Monopoly power, Information asymmetry, transparency & accountability are creating major resistance in implementation of E-procurement in the government organizations which are the major cause of corruption. This research provides valuable insights into enhancing the efficiency and effectiveness of resources within the public sector. As one of the few studies on this topic, it serves as a foundational piece of literature that can guide future research and policymaking endeavors in Pakistan's public procurement landscape. Ultimately, the successful implementation of E-Procurement has the potential to transform how public funds are managed, ensuring greater accountability, transparency, and efficiency in public sector operations.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"24 20","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138948137","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}

{"title":"Fintech perception of cooperation or competition with banking","authors":"Flávio Salgado, Helena Costa Oliveira","doi":"10.55267/djfm/13933","DOIUrl":"https://doi.org/10.55267/djfm/13933","url":null,"abstract":"Over the past few years, significant industries have modified their operation mode in the markets due to the substantial emergence of information technologies. The changes occur in the interaction with customers, production processes, or implementing strategies. The banking sector is not an exception, and this study focuses on the digital transformations of banks. This paper aims to understand how financial organizations in Portugal are changing to remain competitive while implementing information technologies. The purpose is to study a fintech, that emerged due to the digital transformation of the bank sector, and to understand its relationship with traditional banks, whether it is of cooperation or competition. This case study follows a qualitative methodology based on a semi-structured interview with the CEO of the fintech company nBanks. The fintech companies and banks can collaborate and work together to develop the financial market in Portugal. The relationship between them can be of cooperation instead of competitiveness.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"102 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139228570","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}

{"title":"Role of Social Media Marketing in Building Cause-Oriented Campaigns","authors":"Alfred Riachi","doi":"10.55267/djfm/13769","DOIUrl":"https://doi.org/10.55267/djfm/13769","url":null,"abstract":"This study investigates the intricate interplay between social media marketing strategies and the success of cause-oriented campaigns. Focusing on the Lebanese context, the research examines how Audience Engagement, Content Strategy, and Influencer Collaboration impact the effectiveness of cause-oriented programs. A quantitative approach is employed, with data collected through an online survey distributed to over 100 respondents in Lebanon. The analysis employs regression analysis to explore the relationships between the predictors and the outcome variable. The findings underscore the pivotal role of Audience Engagement, well-crafted Content Strategies, and strategic collaboration with Influencers in driving the success of cause-oriented campaigns. While shedding light on these critical factors, the study also reveals the limitations and challenges associated with implementing such campaigns in the Lebanese context. The insights from this research contribute to a deeper understanding of the dynamics involved in leveraging social media marketing for cause-oriented initiatives, offering practical recommendations for practitioners in the field.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135094614","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}

{"title":"The impact of accounting information systems on audit quality: the case of Lebanese SMES","authors":"Sahar Alayli","doi":"10.55267/djfm/13675","DOIUrl":"https://doi.org/10.55267/djfm/13675","url":null,"abstract":"This research examines the impact of accounting information systems (AIS) on audit quality in Lebanese SMEs. A sample of 123 respondents from Lebanese SMEs was used in the research. The data was collected through a survey questionnaire and analyzed using multiple regression analysis. The research findings indicate that AIS significantly positively impacts audit quality in Lebanese SMEs. Specifically, using AIS enhances the accuracy and reliability of financial information, improving the quality of the audit. In addition, the research reveals that several factors, such as the size of the SME, the level of internal control, and the level of accounting expertise, influence the effectiveness of AIS in improving audit quality. The results of this research have important implications for SMEs in Lebanon, as they suggest that using AIS can help improve audit quality and enhance the company's overall financial performance. Therefore, SMEs in Lebanon should invest in AIS to improve their financial reporting and enhance the quality of their audit. This research contributes to the literature on AIS and audit quality in SMEs, particularly in Lebanon. The findings highlight AIS's importance in improving audit quality and provide insights for SMEs in Lebanon to improve their financial reporting and enhance their overall financial performance.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135879219","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}

{"title":"Managing Supply Chain Risk with the Integration of Internet of things in the manufacturing Sector of Pakistan","authors":"Prince Kumar, Shahid Aziz","doi":"10.55267/djfm/13676","DOIUrl":"https://doi.org/10.55267/djfm/13676","url":null,"abstract":"In the ever-evolving landscape of global trade and manufacturing, supply chain resilience has emerged as a vital concern for organizations operating in the manufacturing sector. This research study delves into the critical domain of managing supply chain risk through the integration of Internet of Things (IoT) technologies within the manufacturing sector of Pakistan. With the advent of Internet of Things, the manufacturing industry in Pakistan has witnessed transformative opportunities to enhance operational efficiency and mitigate supply chain vulnerabilities. This qualitative study engaged ten seasoned supply chain professionals through in-depth interviews to discern the multifaceted impact of IoT integration on risk management within the manufacturing sector. The results of this study, analyzed using thematic analysis within Nvivo software, illuminate the implications of using the Internet of Things in supply chain risk management, the aim is to understand how the Internet of things influences and impacts the supply chain risk management process, both internally and externally, and the resulting outcomes. The study is guided by the information processing theory and employs a methodology based on theory to investigate the information requirements and processing capabilities of supply chain risk management supported by the internet of things. The findings of the study reveal that the organizations involved experienced increased data availability, which led to improved process transparency and management. Supply chain risk management also showed enhancements across its various stages, including risk transparency, risk awareness, and risk strategies. These improvements provided a competitive advantage by aligning the information needs with the information processing capabilities. The study provides detailed insights into the structure of internet of things systems, main use cases, and the impact on the supply chain risk management process, offering valuable information for managers. It highlights the benefits of increased data availability, improved process transparency, and management, as well as the implications for personnel and potential barriers. The findings provide valuable insights for Supply chain managers and pave the way for further research in this area.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135879139","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}

{"title":"Factors Influencing the Establishment of Clothing Retailers in the Metaverse: The Role of Metaverse Technology as a Mediator","authors":"Sahar Alayli","doi":"10.55267/djfm/13580","DOIUrl":"https://doi.org/10.55267/djfm/13580","url":null,"abstract":"The metaverse is a virtual environment where people may interact with one another via avatars. As the metaverse has gained in popularity over the last several years, the retail industry has indicated an interest in using it for product promotion and sales. However, opening a clothes store in the metaverse has unique challenges, and prospective investors should keep a few things in mind. This study aimed to uncover the factors that led Dubai investors to create a virtual apparel brand for sale online. Independent factors were creativity, safety, and confidentiality. The advent of Dubai's Metaverse clothes store was the dependent variable, while the technology enabling the metaverse was the mediator. The study used a quantitative methodology, including a survey questionnaire. For demographic and structural equation modeling objectives, we employed SPSS and AMOS software. The mediator variable was shown to be significantly affected by all independent factors, according to data from a survey of 398 participants. The successful debut of apparel in the metaverse in Dubai may be primarily attributed to the metaverse's cutting-edge technological innovations in security and privacy. Customers may be unwilling to provide personal information or engage in virtual transactions if they do not trust the safety of their data in the metaverse; thus, these issues must be addressed. Investors should prioritize developing private and secure metaverse technologies to win users' confidence. The findings call attention to the absence of study in this area and provide valuable insight into the factors contributing to the success of retail clothes launches in the metaverse. When taken as a whole, this study paves the way for more investigation into the metaverse and its possible implications on the retail industry in Dubai.","PeriodicalId":263610,"journal":{"name":"Dutch Journal of Finance and Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116621481","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}