EuroMed Journal of Business最新文献

筛选
英文 中文
Technology and service quality: achieving insurance industry customer satisfaction and loyalty under crisis conditions 技术与服务质量:危机条件下实现保险业客户满意度和忠诚度
IF 5.2
EuroMed Journal of Business Pub Date : 2024-09-19 DOI: 10.1108/emjb-01-2024-0027
Yahya Skaf, Charbel Eid, Alkis Thrassou, Sam El Nemar, Karim S. Rebeiz
{"title":"Technology and service quality: achieving insurance industry customer satisfaction and loyalty under crisis conditions","authors":"Yahya Skaf, Charbel Eid, Alkis Thrassou, Sam El Nemar, Karim S. Rebeiz","doi":"10.1108/emjb-01-2024-0027","DOIUrl":"https://doi.org/10.1108/emjb-01-2024-0027","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This research addresses the critical challenge of fostering customer loyalty within the highly competitive landscape of the insurance industry. The study investigates the interplay between customer satisfaction, loyalty, and the influence of technology and service quality in the context of insurance services and in periods of crisis.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A quantitative research approach was employed, utilizing a structured questionnaire distributed among diverse insurance customers in Lebanon during crisis conditions. The data were analyzed using SPSS-Amos, incorporating descriptive statistics, correlation analysis, and structural equation modeling (SEM).</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This research emphasizes the crucial role of customer satisfaction in fostering loyalty in the insurance sector, especially during crises. High satisfaction levels, influenced by user-friendly online platforms, positively correlate with increased customer loyalty. Technology plays a vital role in maintaining and improving satisfaction, making it a key driver during challenging times. Positive interactions between service quality and satisfaction further highlight the multifaceted impact of technology on shaping customer loyalty.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The research findings provide valuable insights with practical implications for insurers aiming to boost customer loyalty. The study recommends strategic investments in critical areas like claims processing, customer service, communication strategies, digitalization initiatives, and employee training. The study provides insights applicable particularly to insurance companies navigating crisis conditions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research contributes both to academic understanding and practical applications by shedding light on the distinctive challenges and opportunities faced by insurers in cultivating customer loyalty within the insurance industry during crisis. The elucidations provided serve as a foundation for developing targeted strategies to address these challenges and to leverage opportunities for enhanced customer loyalty.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"188 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142260431","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
Text analytics and new service development: a hybrid thematic analysis with systematic literature review approach 文本分析与新服务开发:混合主题分析与系统文献综述方法
IF 5.2
EuroMed Journal of Business Pub Date : 2024-09-17 DOI: 10.1108/emjb-01-2024-0017
Saeed Rouhani, Saba Alsadat Bozorgi, Hannan Amoozad Mahdiraji, Demetris Vrontis
{"title":"Text analytics and new service development: a hybrid thematic analysis with systematic literature review approach","authors":"Saeed Rouhani, Saba Alsadat Bozorgi, Hannan Amoozad Mahdiraji, Demetris Vrontis","doi":"10.1108/emjb-01-2024-0017","DOIUrl":"https://doi.org/10.1108/emjb-01-2024-0017","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study addresses the gap in understanding text analytics within the service domain, focusing on new service development to provide insights into key research themes and trends in text analytics approaches to service development. It explores the benefits and challenges of implementing these approaches and identifies potential research opportunities for future service development. Importantly, this study offers insights to assist service providers to make data-driven decisions for developing new services and optimising existing ones.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This research introduces the hybrid thematic analysis with a systematic literature review (SLR-TA). It delves into the various aspects of text analytics in service development by analysing 124 research papers published from 2012 to 2023. This approach not only identifies key practical applications but also evaluates the benefits and difficulties of applying text analytics in this domain, thereby ensuring the reliability and validity of the findings.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study highlights an increasing focus on text analytics within the service industry over the examined period. Using the SLR-TA approach, it identifies eight themes in previous studies and finds that “Service Quality” had the most research interest, comprising 42% of studies, while there was less emphasis on designing new services. The study categorises research into four types: Case, Concept, Tools and Implementation, with case studies comprising 68% of the total.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study is groundbreaking in conducting a thorough and systematic analysis of a broad collection of articles. It provides a comprehensive view of text analytics approaches in the service sector, particularly in developing new services and service innovation. This study lays out distinct guidelines for future research and offers valuable insights to foster research recommendations.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"43 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142260434","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
Moderating effects of country-level institutional quality and cultural dimensions on CSR-stock price crash risk relationship: a meta-analysis study 国家层面的制度质量和文化维度对企业社会责任与股价暴跌风险关系的调节作用:一项荟萃分析研究
IF 5.2
EuroMed Journal of Business Pub Date : 2024-09-17 DOI: 10.1108/emjb-05-2024-0112
Waris Ali, Jeffrey Wilson, Osama Sam Al-Kwifi, Amr ElAlfy
{"title":"Moderating effects of country-level institutional quality and cultural dimensions on CSR-stock price crash risk relationship: a meta-analysis study","authors":"Waris Ali, Jeffrey Wilson, Osama Sam Al-Kwifi, Amr ElAlfy","doi":"10.1108/emjb-05-2024-0112","DOIUrl":"https://doi.org/10.1108/emjb-05-2024-0112","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study uses meta-analysis to examine the relationship between corporate sustainability reporting (CSR) and stock price crash risk (SPCR) and to discern the moderating effects of country-level institutional quality and cultural dimensions on this link.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study used mean correlation coefficients to test the relationship between CSR and SPCR and meta-regressions to test the moderating effects. The analysis considers 65 effect sizes from 24 empirical studies.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results showed that CSR reduces the chances of SPCR. The inverse relationship between CSR and SPCR is stronger in masculine, high power distance and long-term oriented cultures and is less pronounced in individualistic, uncertainty avoidance and indulgent cultures. The inverse relationship is also stronger in countries where high-quality institutions exist.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study is based on correlation coefficient analysis and excludes studies publishing only regression results. Furthermore, it provides guidance to lessen SPCR. Findings suggest that such initiatives may mitigate the risk of stock price crashes for firms. Through meta-analysis, this research investigates the correlation between environmental, social and governance (ESG) disclosure and stock price crash occurrences, offering insights with significant implications for the European financial landscape and globally.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This is a pioneer meta-analysis that investigates the link between CSR and SPCR and the moderating effects of country-level institutional quality and cultural dimensions. Our study sheds light on the potential impact of promoting a sustainable and responsible business environment in Europe through comprehensive ESG disclosure under the Corporate Sustainability Reporting Directive (CSRD).</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"86 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142260432","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
Bank performance – what are the main roles of the human capital and asset diversification? Evidence from France 银行绩效--人力资本和资产多样化的主要作用是什么?来自法国的证据
IF 5.2
EuroMed Journal of Business Pub Date : 2024-09-13 DOI: 10.1108/emjb-08-2023-0218
Wael Hemrit, Naziha Kasraoui, Amira Feidi
{"title":"Bank performance – what are the main roles of the human capital and asset diversification? Evidence from France","authors":"Wael Hemrit, Naziha Kasraoui, Amira Feidi","doi":"10.1108/emjb-08-2023-0218","DOIUrl":"https://doi.org/10.1108/emjb-08-2023-0218","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The aim of this paper is to determine whether the efficiency of banks’ human capital (HC) has moderating effects on the relationship between asset diversification and bank performance over the 2008–2020 period.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Our study considers generalized least squares estimation in fixed effects panel.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results show that banks with higher levels of HC and higher degree of diversification reduce bank profitability and efficiency. The results also depict that the financial stability-reducing effects of Income diversification decrease as bank HC efficiency increases. At the same time, the effects of income and asset diversity on financial stability change depending on the performance aspect.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Previous research on banks’ performance is concentrated on asset diversification. This article broadens to the HC, Asset diversification and the moderating effects of the profitability, stability and efficiency of French Banks.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"322 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142227667","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
Looking back for future directions: a literature review analysis of investors’ demand for IPOs 回顾过去,展望未来:投资者对 IPO 需求的文献综述分析
IF 5.2
EuroMed Journal of Business Pub Date : 2024-08-27 DOI: 10.1108/emjb-01-2024-0023
Waqas Mehmood, Rasidah Mohd-Rashid, Ruzita Abdul-Rahim, Attia Aman-Ullah
{"title":"Looking back for future directions: a literature review analysis of investors’ demand for IPOs","authors":"Waqas Mehmood, Rasidah Mohd-Rashid, Ruzita Abdul-Rahim, Attia Aman-Ullah","doi":"10.1108/emjb-01-2024-0023","DOIUrl":"https://doi.org/10.1108/emjb-01-2024-0023","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>A critical factor to the success of IPOs is investor demand, which can be observed from the IPO subscription pattern. Therefore, the objective of this study is to review the studies on the demand of IPOs, including empirical and theoretical literature, due to the substantial growth of IPOs over the last two decades.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study extracted secondary data regarding IPO demand published from 1988 to 2022 from the Scopus database. We conducted a meta-literature review for qualitative and quantitative methods on the resulting 284 articles using citation analysis (Harzing’s Publish or Perish and VOS viewer software) and content analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The findings revealed significant elements of the literature, including countries, institutions, journals, authors, articles and topics. Based on the IPO literature review and analyses, this paper developed future research questions to facilitate an extension of the research. Additionally, this paper developed a dual perspective of the present state of IPO research. First, it asserts that the demand for IPOs is not limited to certain countries, jurisdictions or vintages. Second, there are very few studies on demand for IPOs available despite IPOs’ economic worth.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this is the first study of its kind to present an empirical evaluation of demand for IPOs using inclusive mapping.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"12 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209995","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
Quality in beans: tracking and tracing coffee through automation and machine learning 咖啡豆的质量:通过自动化和机器学习跟踪和追溯咖啡
IF 5.2
EuroMed Journal of Business Pub Date : 2024-08-21 DOI: 10.1108/emjb-05-2024-0129
Leonardo Agnusdei, Pier Paolo Miglietta, Giulio Paolo Agnusdei
{"title":"Quality in beans: tracking and tracing coffee through automation and machine learning","authors":"Leonardo Agnusdei, Pier Paolo Miglietta, Giulio Paolo Agnusdei","doi":"10.1108/emjb-05-2024-0129","DOIUrl":"https://doi.org/10.1108/emjb-05-2024-0129","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Coffee is one of the most consumed beverages in the world and the global coffee industry is worth over $100bn. However, the industry faces significant sustainability challenges. Developing a quality traceability system to select the coffee beans and to ensure their authentication would result in economic advantages, because it allows for fraud to be avoided and increases consumer confidence.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Traceability is one of the key elements of sustainability in the coffee sector. The literature reveals that near-infrared (NIR) approaches have a huge potential for gaining rapid information about the origin and properties of coffee beans, without invasive procedures. This study demonstrates the scalability potential of automated methods of manipulation and image acquisition of coffee beans, from experimental scale to industrial lines.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>A solution based on the interaction of a manipulation system, a NIR spectrometer acquisition station integrated with a machine learning infrastructure and a compressed air classifier allows for the automatic separation of coffee beans into different classes of origin.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Apart from traceability, the wide industrialization of this system offers further advantages, including reduced workforce, decreased subjectivity in the evaluation and the acquisition of real-time data for labeling.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"176 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142209978","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
Economic effectiveness of investment in higher education: an evaluation at the individual and national levels 高等教育投资的经济效益:个人和国家层面的评估
IF 5.2
EuroMed Journal of Business Pub Date : 2024-08-06 DOI: 10.1108/emjb-12-2023-0334
Gindrute Kasnauskiene, Rokas Badaras, Rasa Pauliene, Alkis Thrassou
{"title":"Economic effectiveness of investment in higher education: an evaluation at the individual and national levels","authors":"Gindrute Kasnauskiene, Rokas Badaras, Rasa Pauliene, Alkis Thrassou","doi":"10.1108/emjb-12-2023-0334","DOIUrl":"https://doi.org/10.1108/emjb-12-2023-0334","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study evaluates the economic effectiveness of higher education in Lithuania by measuring returns to investment in higher education for both individual university graduates and the state, particularly aiming to discover how higher education investments impact economic returns at both micro (individual) and macro (national) levels.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A dual methodological approach has been applied, utilizing both the Mincer earnings equation and the full discounting method, to draw a clear distinction between the returns enjoyed by individuals and those accrued to the country. Calculations for individual economic returns are done using the most recent available Lithuanian Department of Statistics data on the wage structure, while national return on education was based on the State Tax Inspectorate and Lithuanian Public Finance databases.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The research confirms that Lithuanian investments in education positively influence both individual earnings and society at large, mainly due to the low cost of education and the high returns. For individuals, net present value varies from €126,000 to €224,000, and the internal rate of return is from 7% to 46%, with the highest return being for males working in companies of 50–249 employees and holding a bachelor’s degree. It is also noteworthy that one additional year spent in education increases earnings on average by 4.1%. The financing of first cycle studies costs the state two times less than second and third cycle studies. For this reason, the net present value (NPV) and internal rate of return (IRR) of first cycle studies are higher than those of second and third cycle studies.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>While higher education is generally and globally seen as a way to ensure financial stability and career advancement at the individual level and socioeconomic development at the national one, the question of cost versus benefits at both levels is principal and diachronic. Our research quantifies the NPV and IRR of education investments and highlights the differential economic returns of various education levels, where policymakers can utilize these insights to inform strategic decisions regarding education funding and resource allocation. This study, therefore, provides explicit quantitative answers and presents individuals and policymakers with tangible results and practicable direction in their decision-making. The findings are applicable to the specific country-focus, but also constitute an applicable case study in the international context, particularly for European and other countries of comparable economic structure and developmental stage.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"217 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141884040","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 effects of trust and religiosity on halal products purchase intention: indirect effect of attitude 信任和宗教信仰对清真产品购买意向的影响:态度的间接影响
IF 5.2
EuroMed Journal of Business Pub Date : 2024-08-05 DOI: 10.1108/emjb-01-2024-0004
Fatih Koc, Bekir Ozkan, Marcos Komodromos, Ibrahim Halil Efendioglu, Tamer Baran
{"title":"The effects of trust and religiosity on halal products purchase intention: indirect effect of attitude","authors":"Fatih Koc, Bekir Ozkan, Marcos Komodromos, Ibrahim Halil Efendioglu, Tamer Baran","doi":"10.1108/emjb-01-2024-0004","DOIUrl":"https://doi.org/10.1108/emjb-01-2024-0004","url":null,"abstract":"&lt;h3&gt;Purpose&lt;/h3&gt;\u0000&lt;p&gt;The primary objective of this study is to examine how trust and religiosity, in relation to halal products, impact Turkish consumers' intention to purchase such goods. Furthermore, the study aims to identify whether attitudes towards halal products play a mediating role in these effects.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Design/methodology/approach&lt;/h3&gt;\u0000&lt;p&gt;Data were collected from 847 people living in Turkey using an online survey. The authors empirically tested the proposed conceptual model via structural equation modeling.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Findings&lt;/h3&gt;\u0000&lt;p&gt;The study’s results show that trust in halal products has a positive impact on both the intention to buy halal products and the attitude towards them. Moreover, one’s attitude towards halal products affects the intention to purchase them. Additionally, one’s religiosity-belief level influences the intention to purchase halal products, while religiosity-practice level influences the attitude towards halal products. Furthermore, through indirect effect analyses, it was found that trust in halal products and religious practices has an indirect impact on intention through attitude.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Research limitations/implications&lt;/h3&gt;\u0000&lt;p&gt;These outcomes significantly contribute to understanding the complex interactions between trust in halal products, levels of religiosity, and attitudes in shaping consumers' purchase intentions and approaches towards halal products. These implications offer valuable insights into how consumers' religious beliefs, trust perceptions, and attitudes influence their purchase of halal-certified products. Validating these conclusions on a larger scale and exploring them in different contexts would be beneficial.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Practical implications&lt;/h3&gt;\u0000&lt;p&gt;The practice dimension of religiosity pertains to performing actions prescribed by the religion, embodying the practical applications of religious teachings. According to the research findings, the belief dimension of religiosity significantly and positively affects the intention to purchase halal products. This finding aligns with several prior studies.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Social implications&lt;/h3&gt;\u0000&lt;p&gt;Sharing information on websites, social media platforms, or product packaging can be effective. If businesses genuinely adhere to halal standards and address the genuine needs of consumers who value halal products, they can enhance consumers' interest in such products.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Originality/value&lt;/h3&gt;\u0000&lt;p&gt;This research was conducted in Turkey, where most people follow the Muslim faith. The main objective of the study was to examine the trust levels of consumers who have strong religious beliefs and are sensitive to consuming halal products. The study looked at trust on three levels: trust in the halal product, trust in the company that produces halal products, and trust in institutions that provide halal certificati","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"162 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141871908","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
Does corporate environmental disclosure affect earnings management? The moderating effect of female board representation 企业环境信息披露会影响收益管理吗?女性董事会代表的调节作用
IF 5.2
EuroMed Journal of Business Pub Date : 2024-08-01 DOI: 10.1108/emjb-10-2023-0275
Roua Ardhaoui, Anis Ben Amar, Ines Fakhfakh
{"title":"Does corporate environmental disclosure affect earnings management? The moderating effect of female board representation","authors":"Roua Ardhaoui, Anis Ben Amar, Ines Fakhfakh","doi":"10.1108/emjb-10-2023-0275","DOIUrl":"https://doi.org/10.1108/emjb-10-2023-0275","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper aims to investigate the effect of corporate environmental disclosure on earnings management and to further examine whether this relationship is moderated by female board.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Our sample includes 264 European companies listed on the STOXX eUROPE 600 for the period 2010 to 2022. We excluded financial companies (banks and insurance companies) due to their specific capital structure and regulatory requirements, and companies with missing data. Feasible Generalized Least Square (FGLS) regression method is used to estimate the econometric models. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Using discretionary accruals as a proxy for earnings management, the results obtained indicated a negative effect of corporate environmental disclosure on earnings management. The results suggest also that women on boards are effective in their monitoring role. Indeed, findings show that the effect of corporate environmental disclosure on earnings management is particularly stronger with the presence of women directors on the companies’ boards.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study has two limitations. Firstly, the sample size is relatively small, which may limit the generalizability of our findings. Secondly, our earnings management indicator, based on estimates of accruals, may not perfectly reflect all streams of earnings management. Therefore, to reduce potential bias in these estimates, it would be useful to use other indicators, such as real earnings management.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote several standards related to corporate environmental disclosure and earnings management. The results advise also the worldwide policy maker to give the importance of female roles to improve engagement firms in corporate environmental disclosure, so to be more transparent in their accounting practices to ensure that they are not engaging in unethical or fraudulent behavior. For investors, the results show that the existence of female directors on the board reduces earnings management. For academic researchers, it is interesting to explore the relationship between corporate environmental disclosure, women on the board, and earnings management.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper extends the existing literature by examining the moderating effect of women directors on the relationship between corporate environmental disclosure and earnings management in the European context.</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"74 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141871907","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
Susceptibility to social influence the mediating role of perceived risk and attitudes when considering a counterfeit purchase choice 考虑购买假冒产品时受社会影响的易感性与感知风险和态度的中介作用
IF 5.2
EuroMed Journal of Business Pub Date : 2024-07-11 DOI: 10.1108/emjb-09-2023-0251
Sally Raouf Ragheb Garas
{"title":"Susceptibility to social influence the mediating role of perceived risk and attitudes when considering a counterfeit purchase choice","authors":"Sally Raouf Ragheb Garas","doi":"10.1108/emjb-09-2023-0251","DOIUrl":"https://doi.org/10.1108/emjb-09-2023-0251","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study aims to better understand the impact of susceptibility to social influence (normative and informational) on perceived risk and the consequent impacts on attitudes towards counterfeiting and intention to purchase counterfeit brands.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>A single cross-sectional descriptive research was employed, and questionnaires were used to collect data from 361 counterfeit buyers. Structural equation modelling (SEM) based on partial least squares (PLS-SEM) was applied to analyse data and test the research hypotheses.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Results showed that normative susceptibility to social influence significantly increased attitudes towards counterfeiting but not purchase intention; its impact on intention was mediated by perceived risk and attitudes. Although information susceptibility to social influence increased purchase intention, it had no significant impact on attitudes and perceived risk.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The current study empirically explores the relationship between susceptibility to social influence and perceived risk in the context of non-deceptive counterfeit consumption, by integrating the foundations of the theory of planned behaviour (TPB) and social cognitive theory (SCT).</p><!--/ Abstract__block -->","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"54 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2024-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141572059","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
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信