Search results

1 – 10 of 987
Article
Publication date: 17 May 2024

Hsiao-Pei (Sophie) Yang, Tommy K. H. Chan, Hai-Anh Tran, Bach Nguyen and Han Lin

This research examines how universities enhance the virality of their social media messages among students. Specifically, we explore whether and how positive affective content in…

Abstract

Purpose

This research examines how universities enhance the virality of their social media messages among students. Specifically, we explore whether and how positive affective content in universities’ social media posts can influence sharing behavior. We also investigate the mediating roles of perceived effort and positive emotional reaction, as well as the moderating effect of visual content (i.e. photos).

Design/methodology/approach

Drawing upon the emotions as social information model, we conducted (1) an online experiment (N = 222) and (2) text analysis of 1,269,798 Twitter posts extracted from the accounts of 94 UK universities over 11 years (2010–2020) to test our hypotheses.

Findings

The findings show that social media posts containing positive affective content encourage sharing behavior and the relationship is mediated by both perceived effort and positive emotional reaction. An additional finding suggests that the use of visual content (photos) strengthens the relationship between positive affective content and sharing behaviors through an interaction effect.

Originality/value

This study contributes to the scant research focusing on positive affective content in the higher education context. The findings shed light on how universities could create social media communications that engage current and prospective students.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 10 January 2024

Lin Han, Hansi Hu and Terry Walter

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

43

Abstract

Purpose

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

Design/methodology/approach

The determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced in the market.

Findings

The results provide strong evidence of a size effect that the level of franking credit balances increases with firm size and weak evidence of an international focus effect that the level of franking credit balances increases with international ownership. They also find an individual dividend clientele effect that the level of franking credit balances decreases with individual ownership. They find significant evidence that franking credit balances are priced in the market. One dollar of franking credit is worth 1.4 dollars in firm value. That franking balances are capitalized at more than their face value suggests that franking credits signal firms' future dividend policy. They also find that the market valuation of franking balances increases with firm size but decreases with international focus.

Originality/value

This study provides direct evidence that franking credit balances are capitalized into equity prices. In the determinant analysis, this paper improves Heaney's (2009) model by using the percentage of international ownership as the proxy of international focus, thus addressing the limitation of his measure. In the value relevance tests, the study uses a modified model that includes log-transformation to reduce the skewness of variables based on Tanza's (2014) value relevance model. Moreover, the study suggests that the market valuation of franking credit balances increases with firm size, which contradicts Heaney's (2009) findings.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 6 June 2023

Ming Yuan, Xuetong Wang, Ziyao Zhang, Han Lin and Mingchuan Yu

The deviant behavior (DB) of construction workers has always been a troubling event in project management. Although scholars continue to search for the main causes of this…

Abstract

Purpose

The deviant behavior (DB) of construction workers has always been a troubling event in project management. Although scholars continue to search for the main causes of this behavior to curb it at the source, the authors know less about the role and contribution of the team. This study aims to uncover the mechanisms and conditions under which collective moral judgment focus on self (CMJS) effectively enhances DB.

Design/methodology/approach

Adopting Chinese construction enterprises as samples, a hierarchical linear model (HLM) is used to test the results of the hypothesis. Moderated mediating effects are used to analyze the potential mechanisms and boundary conditions of DB.

Findings

The results of the HLM analysis show that CMJS could directly and significantly induce DB, and moral disengagement (MD) plays a mediator role in this association. In addition, the positive relationship between MD and DB is stronger when performance-avoidance goal orientation (PaGO) or overqualification (Overq) is higher.

Research limitations/implications

The conditions and mechanisms that influence DB are not unique. Future study could examine the explanatory and weighting mechanisms of DB from other perspectives or to construct a framework and summarize the factors that may influence DB.

Practical implications

This study provides a rich theoretical basis for the prevention and correction of construction workers' DB in Chinese construction firms from the perspective of CMJS. In addition, objective moral judgments contribute to guiding employees' moral cognitive processes and positive work.

Originality/value

This study extends existing research on DB and advances the practical outcomes of construction project governance. It not only illustrates that CMJS has a direct impact on DB but also clarifies the mechanisms and conditions that predispose to the generation of DB, filling the research gap on construction workers' DB from cross-level mechanisms and also enriching the theoretical system for preventing this behavior.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 8 May 2024

Khalil Ahmad, Bhuvanesh Sharma, Ritesh Khatwani, Mahima Mishra and Pradip Kumar Mitra

This paper aims to explore the impact of metaverse technology on the hospitality and tourism industry. The introduction of metaverse technology has revolutionised the way the…

Abstract

Purpose

This paper aims to explore the impact of metaverse technology on the hospitality and tourism industry. The introduction of metaverse technology has revolutionised the way the hospitality and tourism industry works. In the present study, the authors have investigated the role of social media marketing in the adoption of metaverse technology in hotel booking in India.

Design/methodology/approach

An extended technology acceptance model was proposed for an empirical investigation in the Indian context. Sample of 344 respondents was collected across India using a purposive sampling technique for the purpose of data analysis. The structural model analysis is used to analyse the data collected from the respondents using the SmartPLS software to check the structural and the measurement fit of the model.

Findings

The adoption intentions were largely influenced by the utility, attitude (ATT) and ease of use of the technology, and social media marketing plays a major role in influencing the perceived usefulness (PU) and ease of use (PEU). The study finds positive ATTs of the customers for using metaverse technology for booking their hotels. PU and PEU significantly influence the ATT of the consumer indicating the traveller’s perception of the usefulness and ease of metaverse technology influence their ATTs towards adoption.

Originality/value

Influence of metaverse technology is at a nascent stage in India specifically for hotel booking and tourism. The authors have used discriminant validity by using the criteria for both the square root of the average variance extracted and heterotrait–monotrait ratio tests, and the results suggest that the constructs in the research are distinct from other.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 30 April 2024

Yosra Makni Fourati, Mayssa Zalila and Ahmad Alqatan

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

Abstract

Purpose

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

Design/methodology/approach

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

Findings

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

Originality/value

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 24 July 2023

Lin Yang, Xiaoyue Lv and Xianbo Zhao

Abnormal behaviors such as rework, backlog, changes and claims generated by project organizations are unavoidable in complex projects. When abnormal behaviors emerge, the…

Abstract

Purpose

Abnormal behaviors such as rework, backlog, changes and claims generated by project organizations are unavoidable in complex projects. When abnormal behaviors emerge, the previously normal state of interactions between organizations will be altered to some extent. However, previous studies have ignored the associations and interactions between organizations in the context of abnormal organizational behaviors (AOBs), making this challenging to cope with AOBs. As a result, the objective of this paper is to explore how to reduce AOBs in complex projects at the organizational level from a network perspective.

Design/methodology/approach

To overcome the inherent limitations of a single case study, this research integrated two data collection methods: questionnaire survey and expert scoring method. The questionnaire survey captured the universal data on the influence possibility of AOBs between complex project organizations and the expert scoring method got the influence probability scores of AOBs between organizations in the case. Using these data, four organizational influence network models of AOBs based on a case were developed to demonstrate how to destroy AOBs networks in complex projects using network attack theory (NAT).

Findings

First, the findings show that controlling AOBs generated by key organizations preferentially and improving the ability of key organizations can weaken AOBs network, enabling more effective coping strategies. Second, the owners, government, material suppliers and designers are identified as key organizations across all four influence networks of AOBs. Third, change and claim behaviors are more manageable from the organizational level.

Practical implications

Project managers can target specific organizations for intervention, weaken the AOBs network by applying NAT and achieve better project outcomes through coping strategies. Additionally, by taking a network perspective, this research provides a novel approach to comprehending the associations and interactions between organizations in the context of complex projects.

Originality/value

This paper proposes a new approach to investigating AOBs in complex projects by simultaneously examining rework, backlog, change and claim. Leveraging NAT as a novel tool for managing the harmful effects of influence networks, this study extends the knowledge body in the field of organizational behavior (OB) management and complex project management.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 1 July 2024

Hashim Zameer, Ying Wang and Humaira Yasmeen

Big data capabilities have the potential to completely transform conventional methods of doing business. Nevertheless, the role of big data capabilities in fostering green…

Abstract

Purpose

Big data capabilities have the potential to completely transform conventional methods of doing business. Nevertheless, the role of big data capabilities in fostering green marketing capabilities and improving green competitive advantage is still not fully understood. To add new knowledge, this paper aims to propose a moderated mediation model to strengthen green competitive advantage in a big data environment. The model introduces both the mediating role of green marketing capabilities and the moderating role of big data capabilities. We developed and empirically tested a moderated mediation model.

Design/methodology/approach

In this study, we have adopted a survey-based methodology. The study collected data from 337 managers and empirically analyzed it to test the theoretical model of moderated mediation. We employed structural equation modeling for empirical analysis.

Findings

The findings revealed that organizational learning improves green marketing capabilities, whereas the relationship between organizational learning and green competitive advantage is insignificant. The mediating role of green marketing capabilities in the relationship between organizational learning and green competitive advantage was statistically significant, indicating that green marketing capabilities serve as a bridge between organizational learning and green competitive advantage. Big data capabilities moderate the relationship between organizational learning and green marketing capabilities. The moderated mediation was also significant, highlighting that big data capabilities further strengthen the indirect effects of organizational learning on green competitive advantage via green marketing capabilities.

Originality/value

This paper delivers theoretical and practical understandings of the importance of organizational learning and big data capabilities. Similarly, it extends current knowledge and provides key insights for managerial decision-making.

Details

Business Process Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 7 May 2024

Shuliang Zhao and Junchen Wang

Proximity is a crucial factor influencing innovation collaboration and performance. Most existing studies have primarily focused on the organizational level and been static in…

Abstract

Purpose

Proximity is a crucial factor influencing innovation collaboration and performance. Most existing studies have primarily focused on the organizational level and been static in nature. Therefore, a further study on how proximity affects innovation performance is needed. This paper aims to fill this gap by highlighting the organizational, cognitive and geographical proximity in China’s open regional innovation system.

Design/methodology/approach

This paper analyzes the data from 2010 to 2015 through path analysis.

Findings

The results reveal that geographical proximity has a direct positive effect on regional innovation performance in China’s regional innovation system. It also shows that organizational proximity exerts a negative impact on absorptive capacity, and through it adversely affects regional innovation performance. In contrast, cognitive proximity is found to have a positive effect on absorptive capacity, enhancing regional innovation performance.

Originality/value

Based on these findings, this paper contributes to a better understanding of the role of proximity in innovation collaboration and performance. By highlighting the importance of different proximity types, it provides insights for policymakers and practitioners seeking to foster regional innovation.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 10 July 2023

Timothy Jung, Sujin Bae, Natasha Moorhouse and Ohbyung Kwon

Traditionally, Task–Technology Fit (TTF) theory has been applied to examine the usefulness of technology in the work environment. Can the same approach (based on experience rather…

Abstract

Purpose

Traditionally, Task–Technology Fit (TTF) theory has been applied to examine the usefulness of technology in the work environment. Can the same approach (based on experience rather than tasks) be applied to non-work, cultural heritage environments? This is the question the authors ask in this study. This study proposes a new variation of TTF based on the experience economy model, namely Experience–Technology Fit (ETF), for the non-work environment, in particular, in the context of cultural heritage, where visitor experience is enhanced by extended reality technology, which combines immersive technologies and artificial intelligence.

Design/methodology/approach

Employing a quantitative survey method, the empirical analysis seeks to determine the influence of Mixed Reality (MR) characteristics (interactivity, vividness), Voice User Interface (VUI) characteristics (speech recognition, speech synthesis) and experience economy factors (education, entertainment, esthetic, escape) on satisfaction, revisit intention and actual purchase to propose a new ETF model.

Findings

VUI, MR, and experience factors were significantly associated with ETF; when combined with MR-based experience, ETF was significantly associated with satisfaction. This study’s findings further demonstrate the relationship between users' satisfaction when engaging with MR-based experience and revisit intention, while purchase intention was significantly associated with the actual purchase.

Originality/value

The novel contribution of this study is the proposal of the EFT model, a new variation of TTF based on the experience economy model. Overall, this study expands the applications of TTF to an experience-oriented business, thereby broadening the authors’ understanding of technological success with a specific focus on the technology fit of Extended Reality (XR) in the context of cultural heritage.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 14 March 2024

Lingzhi Brian Fang

Psychological ownership has been a topic of intense debate for several decades, especially in the digital era. In addition, as part of the digital public domain, virtual…

Abstract

Purpose

Psychological ownership has been a topic of intense debate for several decades, especially in the digital era. In addition, as part of the digital public domain, virtual communities shape our digital lives. Unfortunately, few studies have examined the communication process in virtual communities from the perspective of psychological ownership. Moreover, information and organization are key aspects of virtual communities. This research aimed to explore the impact of psychological ownership on communication satisfaction from these two perspectives.

Design/methodology/approach

I collected 471 responses using a questionnaire. In terms of empirical methods, I developed a structural equation model (SEM) to examine the relationship between psychological ownership and communication satisfaction as well as the mechanism underlying this relationship – namely, information behavior. Specifically, I first examined the relationship between psychological ownership and information behavior. I then developed a comprehensive framework for the double-edged impact of psychological ownership in virtual communities on communication satisfaction.

Findings

I found that psychological ownership has a double-edged effect on communication satisfaction based on two types of information behavior in virtual communities. Specifically, organization-based psychological ownership (OPO) positively influences communication satisfaction through information exchange. In contrast, information-based psychological ownership (IPO) negatively impacts communication satisfaction through information-hiding.

Originality/value

The findings of this research demonstrate that psychological ownership has a double-edged effect on communication satisfaction. First, the findings of this study reveal the downsides of psychological ownership, which are not consistent with its beneficial role. Second, the negative effect of psychological ownership with regard to communication in virtual communities also helps explain communication failure in virtual communities. Finally, despite the downsides of psychological ownership in the context of a virtual community revealed by this study, this factor has an overall beneficial effect.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

1 – 10 of 987