Asian Academy of Management Journal最新文献

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Can Audit Quality Predict Earnings Persistence? 审计质量能否预测盈余持续性?
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.7
Nguyen Vinh Khuong, Nguyen Thanh Liem, Tran Anh Tai
{"title":"Can Audit Quality Predict Earnings Persistence?","authors":"Nguyen Vinh Khuong, Nguyen Thanh Liem, Tran Anh Tai","doi":"10.21315/aamj2023.28.1.7","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.7","url":null,"abstract":"Research on the impact of audit quality on earnings persistence is of interest to managers, investors, and researchers. However, the results have been inconsistent. Therefore, this study was undertaken to examine the link between audit quality and earnings persistence with audit firm size as a measure of audit quality. Quantitative analysis was adopted to analyse a sample of 228 listed firms in the Vietnamese stock market between 2014 and 2017. Findings suggested that audit quality has a positive effect on earnings persistence. This trend was also true for firm size and cash ratio, while debt ratio and firm age negatively impacted earnings persistence. The research contributes to current literature by proposing viable solutions for functional government agencies, audit companies, and enterprise managers in improving the quality of auditing and information disclosed.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45153794","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: 1
Employee Silence: Commitment to Status Quo among Liberals and Conservatives with High Social Dominance 员工沉默:高社会支配地位的自由主义者和保守主义者对现状的承诺
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.15
Sania Usmani, T. Ramayah
{"title":"Employee Silence: Commitment to Status Quo among Liberals and Conservatives with High Social Dominance","authors":"Sania Usmani, T. Ramayah","doi":"10.21315/aamj2023.28.1.15","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.15","url":null,"abstract":"Many employees want to either retain their jobs or attain promotion. In doing so, they remain silent and conform to all the decisions taken by the top management. Most studies have treated the causes of this silence as unobserved intervening mechanisms and named them black boxes. The current study therefore, aims to explore those unobserved psychological characteristics of employees. More specifically, it examines the employee’s psychological ideology, namely liberalism and conservatism in affecting commitment to status quo mediated by employee silence and moderated by social dominance. This study proposes that employee ideologies (liberalism and conservatism) affect their voicing behaviour and ultimately their resistance or acceptance to the status quo. Data from 219 faculty members from different universities in Karachi, Pakistan was gathered. The study hypothesised that liberals will tend to voice their opinions and resist the managements status quo while conservatives tend not to voice their opinions and endorse status quo, and they accept management’s decision and will not question their actions. The results showed that liberals have an indirect relationship with silence, namely they do not remain silent. Additionally, silence had an indirect relationship with status quo. Even though they are silent it does not mean they endorse status quo. Further, it was found that silence mediates the relationship between liberals and commitment to status quo. It was also found that conservatives also endorsed status quo but there was no relationship between conservatives and silence. Further, silence did not mediate the relationship between conservatives and status quo. Moreover, social dominance orientation strengthens or moderates the relationship between silence and status quo.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41875437","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 Effect of Information Disclosure on Donor Commitment: The Case of Waqf Institution 信息披露对捐赠者承诺的影响:以Waqf机构为例
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.1
Mohamad Isa Abd Jalil, Sofri Yahya, Anwar Allah Pitchay
{"title":"The Effect of Information Disclosure on Donor Commitment: The Case of Waqf Institution","authors":"Mohamad Isa Abd Jalil, Sofri Yahya, Anwar Allah Pitchay","doi":"10.21315/aamj2023.28.1.1","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.1","url":null,"abstract":"This is an extension of an earlier study that examined the relationship between information disclosure on donor commitment related to waqf institution. Data was obtained from a sample of 558 individuals in Malaysia who are a repeating cash donor to waqf. Partial least squares-structural equation modelling (PLS-SEM) test using SmartPLS was used for data analysis. The findings indicated that future information disclosure and waqif (the person who gives waqf) significantly influenced the latter’s commitment. Additionally, the waqf, or trust in English, plays a role as a mediator between future information disclosure and governance information disclosure to the waqif’s commitment. This theoretical contribution has a practical implication as well in that, it indicates to the waqf or trust to disclose their report to donors to ensure sustainable collection.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43306206","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: 1
COVID-19 Pandemic and Stock Market Response: The Role of COVID-induced Fear, Investor Attention, and Firm-specific Characteristics 新冠肺炎大流行和股市反应:新冠肺炎引发的恐惧、投资者注意力和公司特定特征的作用
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.13
S. Narang, R. P. Pradhan, Bhanwar Singh
{"title":"COVID-19 Pandemic and Stock Market Response: The Role of COVID-induced Fear, Investor Attention, and Firm-specific Characteristics","authors":"S. Narang, R. P. Pradhan, Bhanwar Singh","doi":"10.21315/aamj2023.28.1.13","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.13","url":null,"abstract":"The study examines the reaction of S&P BSE 500 companies to the outbreak of the 2019 novel coronavirus (COVID-19). The impact of COVID-19 induced fear of volatility index (VIX) on stock market returns and the role of pre-pandemic firm-specific characteristics in intensifying/reducing the effect of fear on stock returns are analysed. Event study methodology and panel data approach with firm and industry-time fixed effects are employed. The results show fear of VIX plays a significant role in the downfall and subsequent recovery of the stock market. It is witnessed the role of pre-pandemic firm- specific characteristics is heterogeneous in intensifying/reducing the effect of fear on stock returns. Investor attention (Google search volume) and the growth of COVID-19 cases are also crucial to the stock market movements during the study period.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48087032","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
Factors Influencing Internet Giving Behaviour and Altruism among Young Graduates in Malaysia 影响马来西亚青年大学毕业生网络捐赠行为和利他行为的因素
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.9
Hanudin Amin, Dwi Suhartanto, Mohd Fahmi Ghazali, Muhammad Ali, Hamid Rizal, Dzuljastri Abdul Razak
{"title":"Factors Influencing Internet Giving Behaviour and Altruism among Young Graduates in Malaysia","authors":"Hanudin Amin, Dwi Suhartanto, Mohd Fahmi Ghazali, Muhammad Ali, Hamid Rizal, Dzuljastri Abdul Razak","doi":"10.21315/aamj2023.28.1.9","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.9","url":null,"abstract":"This research investigates the factors affecting the internet giving behaviour among young graduates in Malaysia. The Theory of Planned Behaviour (TPB) was employed as a baseline theory to examine the effects of altruism, attitude, subjective norm, and perceived behavioural control. The analysis was based on 230 respondents surveyed and the results showed that all factors examined were instrumental in determining the internet giving behaviour. The study contributions are narrowed to the variables studied, specific geographical location and the context as well. The results provide valuable insights for university management to better plan charitable contributions drawn from the platform of internet giving. Similarly, the results help to improve the role of bank managers to stimulate internet banking use among young graduates for charitable giving purposes. This study extends the TPB’s applicability to include internet giving behaviour in a Malaysian context.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43951770","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
Time-Frequency Impact of Human Well-Being and Economic Growth on the Ecological Footprint: A Vietnamese Perspective 人类福祉和经济增长对生态足迹的时频影响:越南视角
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.11
Ha Minh Hieu
{"title":"Time-Frequency Impact of Human Well-Being and Economic Growth on the Ecological Footprint: A Vietnamese Perspective","authors":"Ha Minh Hieu","doi":"10.21315/aamj2023.28.1.11","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.11","url":null,"abstract":"The nexus between natural resources and environmental degradation has significant implications. Nevertheless, this domain is insufficiently examined. This paper therefore a examines the time-frequency influence of economic growth, human development, and urbanisation on Vietnam’s ecological footprint (EF) using wavelet analysis. The findings showed that the intercorrelation between EF and related variables is statistically significant at low, medium, and high frequencies. More importantly, the elationships between these variables occur at a high frequency, which means that EF, economic growth (GDP), human development index (HDI), and urbanisation (UB) have different fluctuations in the long run. These outcomes are also confirmed by the wavelet-based Granger causality test at various time scales, which supports our relationship results","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46142057","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 Relationship between Mindfulness and Social Entrepreneurial Intention with Perceived Behavioural Control as Mediator 以感知行为控制为中介的正念与社会创业意向的关系
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.2
A. Bui, N. Tuan, Loan Van Thi Hong, Minh Pham
{"title":"The Relationship between Mindfulness and Social Entrepreneurial Intention with Perceived Behavioural Control as Mediator","authors":"A. Bui, N. Tuan, Loan Van Thi Hong, Minh Pham","doi":"10.21315/aamj2023.28.1.2","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.2","url":null,"abstract":"There is in an ongoing conflict between economic development and social needs, especially in developing countries. Social enterprises have been seen as a key to solving this problem. Universities however, has not focused much social entrepreneurship as an academic course, unlike corporate social responsibility. The aim of this study therefore, was to examine the relationship between mindfulness and social entrepreneurial intention (SEI) and the intermediary role of perceived controllability and self-efficacy to generate ideas for academics to develop new generations of social entrepreneurs. The study used structural equation modelling (SEM) to test the research hypotheses. A total of 294 students at all academic levels (bachelor, master, and PhD) at selected universities in southern Vietnam participated in this study. The data was collected between August 2019 and October 2019 by using questionnaires. The results showed a positive relationship between mindfulness and SEI.. Additionally, the study noted students’ perceived controllability and especially self-efficacy can enhance this relationship.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42717736","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: 1
Impact of Globalisation on Innovation of Small and Medium Enterprises in Vietnam 全球化对越南中小企业创新的影响
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.4
Nguyen Ngoc Thuy Vy, Do Thi Thanh Nhan, Thu-Quang Luu, Wing-Keung Wong
{"title":"Impact of Globalisation on Innovation of Small and Medium Enterprises in Vietnam","authors":"Nguyen Ngoc Thuy Vy, Do Thi Thanh Nhan, Thu-Quang Luu, Wing-Keung Wong","doi":"10.21315/aamj2023.28.1.4","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.4","url":null,"abstract":"Innovation contributes to improved labour productivity and an enhanced competition, thereby ensuring to the development of the firm. However, small and medium enterprises (SMEs) encounter many difficulties in attempts to innovate. It is not clear whether globalisation works to encourage firms to innovate via transferring knowledge and promote market competition mechanism; or whether it works against such innovation due to a negative impact on the diversification of different dimensions in economic, social, and political life. The primary purpose of this research was to examine how globalisation affects innovation among SMEs in Vietnam. It analyses the micro and macro effects of globalisation on innovation in businesses using a Probit model with data obtained from selected SMEs during the period 2005–2015. The result showed that at a macro level, globalisation negatively correlates with innovation. Additionally, it was found that economic and political globalisation facilitates innovation while social globalisation discourages it. At the micro level, increasing competitive pressure and knowledge transfer due to globalisation are positively correlated with the propensity towards innovation of SMEs.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44683324","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
Enhancing Brand Equity Through Sustainable Tourism Marketing: A Study on Home-Stays in Malaysia 通过可持续旅游营销提升品牌资产:马来西亚民宿的研究
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.10
Zain ul Abedin Janjua, Gengeswari Krishnapillai, Mobashar Rehman
{"title":"Enhancing Brand Equity Through Sustainable Tourism Marketing: A Study on Home-Stays in Malaysia","authors":"Zain ul Abedin Janjua, Gengeswari Krishnapillai, Mobashar Rehman","doi":"10.21315/aamj2023.28.1.10","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.10","url":null,"abstract":"This study examined the antecedent and consequent relationship between sustainable tourism, marketing, and brand equity in the Malaysian rural community-based homestays (RCBHs) perspective. A self-administered questionnaire method was employed to collect data. Homestay operators from three Malaysian states, namely Kuala Lumpur/Selangor, Pahang, and Pulau Pinang participated in the study. In order to test research hypotheses, a structural equation modelling approach was used. The findings of the study suggested that the antecedent (sustainable tourism marketing), the consequent (brand equity), and moderator (political support by local authorities) have a significant relationship. Additionally, it was found that sustainable tourism marketing (STM) promotes rural community-based tourism. As a branding tool for sustainable rural community-based tourism. This study provides a unique contribution to the tourism body of knowledge by introducing political support by local authorities (PLA) as a moderator in STM and brand equity relationship. RCBHs can employ tailor-made promotion policies for the development of homestay business brands; likewise, policymakers can apply undifferentiated promotion policies for the holistic expansion of sustainable homestay market.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48646461","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 Role of Fund Managers in Diversifying Endowment Investment Portfolios of Malaysian Public Universities 基金经理在马来西亚公立大学多元化捐赠投资组合中的作用
IF 1
Asian Academy of Management Journal Pub Date : 2023-06-30 DOI: 10.21315/aamj2023.28.1.3
Nurul Adilah Hasbullah, Asmak Ab Rahman
{"title":"The Role of Fund Managers in Diversifying Endowment Investment Portfolios of Malaysian Public Universities","authors":"Nurul Adilah Hasbullah, Asmak Ab Rahman","doi":"10.21315/aamj2023.28.1.3","DOIUrl":"https://doi.org/10.21315/aamj2023.28.1.3","url":null,"abstract":"Endowment is one of the most important sources of income globally for higher education institutions, and it should be invested for permanent use. Unfortunately, such funds are not optimally managed in Malaysia’s public universities. Therefore, this study was conducted to find ways to manage funds effectively among universities with the highest recorded collection of endowment funds. The participating universities in the study were: Universiti Malaya, Universiti Kebangsaan Malaysia, and Universiti Teknologi Malaysia. Interviews were conducted with representatives from their financial divisions. This study found that endowment funds in Malaysian public universities can be better invested with the appointment of dedicated fund managers. Their role is to assess the assets in which to invest with their expert knowledge to enhance the investment portfolio of endowment funds.","PeriodicalId":44777,"journal":{"name":"Asian Academy of Management Journal","volume":null,"pages":null},"PeriodicalIF":1.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44668761","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
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