South Asian Journal of Business Studies最新文献

{"title":"The effect of bank reputation on loyalty – the moderating role of bank type","authors":"Rashmi Sharma, R. Joshi","doi":"10.1108/sajbs-09-2020-0331","DOIUrl":"https://doi.org/10.1108/sajbs-09-2020-0331","url":null,"abstract":"PurposeThis paper aims to investigate the role of bank reputation (via its proposed dimensions) in influencing bank trust and its subsequent effect on the loyalty of the customer. The study has also explored the moderating role of bank type (public vs private bank) in the relationship between the dimensions of bank reputation and bank trust.Design/methodology/approachA total of 651 questionnaires were distributed to the customers of public and private bank, whereas only 375 usable responses were obtained. Questionnaires were given to the respondents through the visit of few interviewers to several private and public banks in Delhi and NCR region during December 2019 to February 2020. A screening question was included in the beginning of the questionnaire (i.e. Do you trust your bank?). Non-random sampling technique was used for data collection, and the research design was cross-sectional. The proposed framework was tested with the help of structural equation modeling.FindingsThe findings of the study show that all the proposed dimensions (i.e. service quality, stability, customer centricism and corporate performance) of corporate reputation/bank reputation significantly affect bank trust. Also, the effect of bank trust on loyalty was found significant. Bank type emerged as a significant moderator between the dimensions of bank reputation and bank trust. It shows that the effect of service quality, stability, customer centricism and corporate performance on bank trust significantly differs in public vs private banks. Customer centricism is perceived to be high in private banks, whereas all the other three dimensions are obtained to be higher in public sector banks according to the findings of the study.Practical implicationsThe presented framework in the study has covered all the significant antecedents of bank trust and its subsequent effect on loyalty. The findings of the paper are useful to several stakeholders, including bank managers, regulators, investors and depositors. The study shows that bank reputation affects trust and loyalty in the long run. This relationship can be used by bank managers for gaining the trust of customers and building loyalty. It also helps in making strategies by banks for targeting customers. Stability is a very crucial factor for a developing economy. The bank regulators can use these results for ensuring the soundness of the banking system and for providing a stable environment for customers. Bank depositors and investors can also use the findings of the study for analyzing the factors that affect their bank selection decision.Originality/valueThe present research shows that bank type moderates the relationship of the dimensions of bank reputation and bank trust in an emerging economy in Asia.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46195713","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":"Workplace diversity and individual-level outcomes: the role of gender as moderator","authors":"Itinpreet Kaur, G. Mishra, Rahela Farooqi","doi":"10.1108/sajbs-09-2020-0335","DOIUrl":"https://doi.org/10.1108/sajbs-09-2020-0335","url":null,"abstract":"PurposeAlthough existing literature abounds with actual diversity research, there is scant work on perceived diversity. This research aims to investigate the impact of employees' perception of workplace diversity on job satisfaction and turnover intentions. Further, the research analyses the gender-moderating effect between the hypothesized connection.Design/methodology/approachCurrent research work uses a structural equation modeling (SEM) approach to analyze the hypothesized connection with 222 full-time employees working in the Indian service sector.FindingsStudy results showed that employees' perception of workplace diversity has a significant negative impact on job satisfaction, while having a significant positive effect on employees' turnover intentions. Moreover, employees' perception of workplace diversity does not vary across gender.Originality/valueThough research work on perceived diversity is scant and growing at a slow pace, the current study adds to the diversity studies by assessing diversity through employees' perceptions instead of gleaning the actual diversity index.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48420524","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":"Dimensions of mobile service adoption – a systematic literature review","authors":"Vishal Kulshrestha, Kokil Jain, Tarun Dhingra","doi":"10.1108/sajbs-09-2021-0367","DOIUrl":"https://doi.org/10.1108/sajbs-09-2021-0367","url":null,"abstract":"PurposeThe goal of this paper is to identify the main factors influencing mobile service adoption and define a universally applicable holistic concept capable of explaining all types of mobile service adoption that will be useful to all stakeholders.Design/methodology/approachA systematic method was used to identify and select relevant articles for appraisal and analysis of their data, as well as to summarize existing research in mobile service adoption studies.FindingsAfter reviewing and analyzing the articles, 25 major variables were identified. According to the article analysis, usefulness and experience were identified as the primary motivators for adoption, and that negative barriers to adoption must be controlled in order to improve adoption. Demographics play a role in adoption and technology acceptance model (TAM) emerged as the most suitable model to study the variables affecting mobile service adoption.Research limitations/implicationsThe generic concept of mobile services adoption will help industry stakeholders and researchers to use a more focused approach to study and encourage adoption and use of mobile services. Empirical testing of the proposed concept is a limitation which can also be a future scope of the study.Originality/valueThe review provides a holistic mobile services adoption process which is able to define adoption for all kinds of mobile services and is universally applicable as well. The study presents potential implications and relevant insights in mobile services adoption and contributes to a better understanding of mobile service adoption process.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43026317","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":"Expense shifting and revenue shifting in the income statement: substitutes or complements?","authors":"Mani Bansal","doi":"10.1108/sajbs-07-2021-0273","DOIUrl":"https://doi.org/10.1108/sajbs-07-2021-0273","url":null,"abstract":"PurposeThe study aims at examining the relationship between the forms of misclassification practices, namely expense shifting and revenue shifting. In particular, the study aims at identifying the form of shifting that has been preferred by firms to meet the industry average profitability.Design/methodology/approachCore earnings and operating revenue expectation models are used to measure expense shifting and revenue shifting, respectively. The panel fixed-effects models are used to control for unobserved heterogeneity across industries and time.FindingsBased on a sample of Bombay Stock Exchange-listed firms, the author finds that firms prefer expense shifting over revenue shifting to meet industry average profitability, implying that firms choose the shifting tool based on the relative advantage. Further, the findings deduced from the empirical results demonstrate that firm life cycle and mandatory adoption of International Financial Reporting Standards (IFRS) moderates the relationship between shifting forms and industry average profitability. However, the negative impact of IFRS on shifting practices is found to be less pronounced among BigN audit firms.Originality/valueThe study is among the pioneering attempt to document the substitution relationship between shifting forms. It is the first study that examines a form of classification shifting, where gross profit and core earnings both change as an effect of misclassification.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44585833","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":"Entrepreneurial mothers' behaviours on their business and family life: a case study in Sri Lanka","authors":"T. Kodagoda, R. Samaratunge","doi":"10.1108/sajbs-12-2020-0418","DOIUrl":"https://doi.org/10.1108/sajbs-12-2020-0418","url":null,"abstract":"PurposeThis study examines women entrepreneurs' understanding of motherhood and entrepreneurial career and how they negotiate this combination with their gendered understandings and social norms in Sri Lanka.Design/methodology/approachData were collected using in-depth, semi-structured interviews from 20 entrepreneurial mothers in the Western Province of Sri Lanka. Sub-samples were taken to achieve demographic heterogeneity.FindingsThis study found that entrepreneurial mothers do not perceive their business as separate from their motherhood understanding. They believe that their profession is a part of motherhood responsibilities. This study also found that to negotiate a combination of roles, these mothers employed two coping strategies at different levels: family and business.Research limitations/implicationsAs the sample size is small, an extended research strategy would be more effective. Future research could seek to identify strategies that women entrepreneurs use to balance their business–family life.Practical implicationsThis research provides implications for balancing business and family life for women entrepreneurs.Originality/valueThe paper extends the cultural and geographical scope of the literature on women entrepreneurs' business–family life experiences.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43540249","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":"Reestablishing the legitimacy after fraud: does corporate governance structure matter?","authors":"Sohail Rizwan, Sumayya Chughtai","doi":"10.1108/sajbs-08-2020-0286","DOIUrl":"https://doi.org/10.1108/sajbs-08-2020-0286","url":null,"abstract":"PurposeThe study aims to yield evidence on the relation between the quality of governance characteristics and the firms' financial credibility involved in financial violations.Design/methodology/approachThe study uses annual data ranging from 2000 to 2018. The sample consists of 154 nonfinancial firms listed on the Pakistan Stock Exchange, comprising 77 fraudulent and 77 non-fraudulent companies. To examine the relationship between improvements in the governance structure and financial credibility of the firms, hypotheses are tested using the univariate analysis and multivariate regression model through the ordinary least square method.FindingsThe results affirm that fraud firms are possessed with poor governance structure compared to control firms in the pre-fraud year. The findings further imply that an improved governance structure brings foremost performance in stock price. The results of the study divulge that board of directors characteristic i.e. change in outside directors' percentage has a significant positive impact (β = 0.015, p = 0.05) on the financial credibility of the firms. The governance variables in terms of CEO-COB joint position has a significant negative (β = −0.824, p = 0.05) association with the financial credibility, which means that whenever CEO-COB joint position enhances, the financial credibility of the firms decreases. However, governance variables in the context of blockholders percentage has a significant positive (β = 0.13, p = 0.01) impact on financial credibility. The results of the study overall indicate that the governance structure has a significant influence on the financial performance of firms in the stock market.Originality/valueThe study provides an understanding of how fraudulent firms rehabilitate their governance structure and accrue economic benefits by the means of financial credibility after when the fraud is made public. It also adds to the literature in the area of corporate frauds specifically the role of governance structure in the financial performance of fraudulent firms in the stock market; this field is in its initial stage, even in developed countries, while, in developing countries, little work has been done.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43381825","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":"Decoding the sustainable consumer: what yoga psychology tells us about self-control and impulsive buying?","authors":"S. Kakkar, A. Dugar, Rajneesh Gupta","doi":"10.1108/sajbs-03-2020-0083","DOIUrl":"https://doi.org/10.1108/sajbs-03-2020-0083","url":null,"abstract":"PurposeThe study approaches the social problem of overconsumption by examining how dispositional characteristics (Trigunas) affect self-control capacity and buying impulsiveness.Design/methodology/approachA survey of 181 Indian students was conducted to collect data on Trigunas, self-control and impulse buying tendency (IBT). Partial least squares-based structure equation modeling package ADANCO was used for data analysis.FindingsThe results indicate that two out of the three gunas were related to impulsive buying tendency. As hypothesized, self-control mediated these relationships. The findings prove that Trigunas carry differential influence on self-control capacity and impulsive buying behavior of individuals.Practical implicationsThe results of this study offer new insights and ideas to practitioners and researchers pursuing the problem of overconsumption. This study delves into ancient Hindu knowledge of mindfulness and offers fresh psychological constructs that broaden scholarly understanding on personality-related drivers of overconsumption.Originality/valueMost research on overconsumption and related issues has been conducted using western personality models. Additionally, many of these findings are inconsistent. This article broadens this discussion by applying indigenous Indian psychology constructs to the study of consumer behavior and provides empirical support for the same.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47662765","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":"Information technology investment and working capital management efficiency: evidence from India survey data","authors":"Amarjit Gill, Parminder Kang, A. Amiraslany","doi":"10.1108/sajbs-06-2021-0239","DOIUrl":"https://doi.org/10.1108/sajbs-06-2021-0239","url":null,"abstract":"PurposeThis study aims to test the relationship between information technology investment (IT_INVEST) and working capital management (WCM) efficiency.Design/methodology/approachThis study utilized a survey research design to collect data from micro, small and medium enterprises (MSMEs) owners in India.FindingsEmpirical results show that perceived IT_INVEST plays a role in improving WCM efficiency by decreasing the inventory holding period and reducing the cash conversion cycle (CCC) in India. A three-stage least square model (3SLS) shows that IT_INVEST decreases CCC directly and indirectly through the inventory holding period, accounts receivable period and accounts payable period. The empirical analysis also shows that IT_INVEST decreases the inventory holding period and CCC by 16.80% and 26.40%, respectively, for the examined firms.Research limitations/implicationsIf MSMEs' owners perceive a higher level of IT_INVEST, then the owners perceive a higher WCM efficiency and vice versa.Originality/valueThis study contributes to the literature on the relationship between IT_INVEST and WCM efficiency. This study may encourage further studies of IT investment and WCM efficiency using data from other industries and countries. MSME owners may find empirical results beneficial to improve WCM efficiency. Moreover, financial management consultants may find results helpful to provide consulting services.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48256151","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":"How COVID-19 impacts consumer purchase intention towards health and hygiene products in India?","authors":"P. Kumari, B. Bhateja","doi":"10.1108/sajbs-05-2021-0185","DOIUrl":"https://doi.org/10.1108/sajbs-05-2021-0185","url":null,"abstract":"PurposeThe surge in coronavirus disease (COVID-19) cases in India raises the need to study the variables that affect product and category choices, consumer buying preferences and consumrs' future spending. The purpose of the research is to analyse the purchasing behaviour of Indian consumers with regard to health and hygiene products, taking into consideration the impact of the current pandemic crisis.Design/methodology/approachUsing purposive sampling criteria, a web-based questionnaire was circulated and a total of 411 responses were received.FindingsThe results assert that variables such as awareness of social distancing, brand-cause fit, word-of-mouth (WOM) publicity, altruist attribution, perceived usefulness and social norms have significant impact on trust and perceived values, which ultimately leads to consumer's purchase intention towards health and hygiene products. In addition, the model detects the moderating role of health consciousness.Practical implicationsThe empirical findings will help marketers in designing their strategies to enhance consumer purchase intention with regard to health and hygiene products in the current pandemic situation.Originality/valueThe study enriches the emerging literature with regard to the impact of COVID-19 on health and hygiene products retailing.","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":" ","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44956872","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":"Resolving stress of university teacher: exploring role of workplace spirituality and constructive workplace deviance","authors":"Naval Garg, Sarika Kumari, B.K. Punia","doi":"10.1108/sajbs-04-2020-0118","DOIUrl":"https://doi.org/10.1108/sajbs-04-2020-0118","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study explores the relationship between workplace spirituality and work stress among university teachers. It also investigates the mediating effect of constructive deviance amid the association between workplace spirituality and stress among Indian university teachers.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The association between spirituality and stress is studied using correlation and multiple regression. The mediating effect of constructive deviance is examined using the Sobel test and bootstrapping estimates using Hayes' PROCESS macro. The hierarchical regression is used to report direct and indirect effects.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Findings reveal a significant negative association between the six dimensions of workplace spirituality and stress. The results also concluded the mediation effect of constructive deviance, which means workplace spirituality promotes constructive deviance that influences educators' stress levels.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study is based on primary data collected by the author. It is one of the first explorations of the mediating effect of constructive deviance in the relationship of six dimensions of workplace spirituality and work stress among teachers.</p><!--/ Abstract__block -->","PeriodicalId":55618,"journal":{"name":"South Asian Journal of Business Studies","volume":"13 1","pages":""},"PeriodicalIF":2.4,"publicationDate":"2022-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138509558","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}