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Articles 2641 - 2670 of 65405

Full-Text Articles in Business

Green Project Finance For Infrastructure And Building Construction: Instruments And Benchmarks, Yunping Liang Jan 2025

Green Project Finance For Infrastructure And Building Construction: Instruments And Benchmarks, Yunping Liang

Durham School of Architectural Engineering and Construction: Faculty Publications

It is counterintuitive that both the practice and research on green project finance for infrastructure and building construction are ascendant and still have limited precedents, considering that individually, the two parts (i.e., project finance and sustainability in the built environment) are both familiar to the communities. To narrow the gap and facilitate the financing of the built environment’s sustainable transformation, this study systematically reviews the common instruments for financing green infrastructure and building projects. Benchmarking questions distinguishing the profile of green project finance from common construction project finance are developed based on the literature review and then are used for …


Voluntary Carbon Markets: Potential For Social Entrepreneurship?, Kathy K. Dhanda, Mahfuja Malik Jan 2025

Voluntary Carbon Markets: Potential For Social Entrepreneurship?, Kathy K. Dhanda, Mahfuja Malik

WCBT Faculty Publications

No abstract provided.


Digital Assets In Mental Accounting: How Cryptocurrency And Nfts Influence Charitable Choices, Claudio Schapsis, Petru Dorin Micu, Nikki Wingate Jan 2025

Digital Assets In Mental Accounting: How Cryptocurrency And Nfts Influence Charitable Choices, Claudio Schapsis, Petru Dorin Micu, Nikki Wingate

WCBT Faculty Publications

The emergence of cryptocurrencies, Non-Fungible Tokens (NFTs), and other blockchain applications have transformed how businesses and their stakeholders create, perceive, and exchange value in a purely digital space. Drawing upon Mental Accounting Theory, we investigate how individuals categorize, manage, and exchange crypto-related value in their minds, focusing on whether cryptocurrencies and NFTs are managed within the same mental ledger and how this cognitive framework can facilitate cryptocurrency donations in exchange for NFT rewards. Our research reveals that cryptocurrency holders view NFTs as value-holding assets congruent with cryptocurrencies. As a result, benefactors are more likely to make charitable cryptocurrency contributions when …


When Does Top Management Team Diversity Matter In Large Organizations?, James M. Plecnik, Shan Wang, Frances Fabian Jan 2025

When Does Top Management Team Diversity Matter In Large Organizations?, James M. Plecnik, Shan Wang, Frances Fabian

Accounting Faculty Works

Top management teams (TMTs) drive strategic leadership, but there is little clarity on when the composition of these upper echelons most impacts organization performance. Drawing from the categorization-elaboration model, we study an 18-year sample of approximately 4500 organizations and over 32 000 executives and find a positive relationship between TMT functional diversity and organization performance, but only for the smaller organizations. We tested how organization size (and correlates of age/complexity) negatively interacts with functional diversity. Testing for TMT integration proxies, top management tenure counteracted the negative impact of size, making functional diversity beneficial in large organizations as well. Additionally, CEO …


A Blueprint To Greener Shorelines: Advancing The Effectiveness, Sustainability, And Widespread Adoption Of Coastal Nature-Based Solutions Through Transdisciplinary Research, Taylor M. Sloey, Sierra Hildebrandt, Rebecca L. Morris, Matthew V. Bilskie, Aaron Bland, David Bushek, Gabriella Dipetto, Daniel Elefant, Vincent Encomio, Ramin Familkhalili, Christine Hladik, Danielle Kreeger, Avery B. Paxton, Cindy M. Palinkas, Latina Steele, Andrew Scheld, Daisuke Taira, Jason D. Toft, Armando J. Ubeda, Christine Whitcraft, Donna Marie Bilkovic Jan 2025

A Blueprint To Greener Shorelines: Advancing The Effectiveness, Sustainability, And Widespread Adoption Of Coastal Nature-Based Solutions Through Transdisciplinary Research, Taylor M. Sloey, Sierra Hildebrandt, Rebecca L. Morris, Matthew V. Bilskie, Aaron Bland, David Bushek, Gabriella Dipetto, Daniel Elefant, Vincent Encomio, Ramin Familkhalili, Christine Hladik, Danielle Kreeger, Avery B. Paxton, Cindy M. Palinkas, Latina Steele, Andrew Scheld, Daisuke Taira, Jason D. Toft, Armando J. Ubeda, Christine Whitcraft, Donna Marie Bilkovic

Biological Sciences Faculty Publications

Coastal nature-based solutions (NbS) have emerged as powerful tools to enhance sustainable development and ecological restoration goals. As a rapidly growing field spanning across social, political, ecological, economic, and engineering disciplines, it is critical that researchers working in coastal NbS regularly attempt to identify emerging focal areas for scientific inquiry. Following the 27th Biennial meeting of the Coastal and Estuarine Research Federation, we provide a transdisciplinary perspective (including biologists, engineers, oceanographers, geoscientists, economists, and facilitators of workforce training programs) of pertinent research questions that, if answered, will advance the effectiveness, sustainability, and widespread adoption of coastal NbS. These suggestions for …


Effect Of The Development Of Social Networks On Expansion Of Social Entrepreneurship: Moderating Role Of Digital Technology Infrastructure And Social Norms, Mahdi Maskani, Reza Mohammadkazemi, Fargol Saberi Qomi Jan 2025

Effect Of The Development Of Social Networks On Expansion Of Social Entrepreneurship: Moderating Role Of Digital Technology Infrastructure And Social Norms, Mahdi Maskani, Reza Mohammadkazemi, Fargol Saberi Qomi

AMTP Proceedings 2025

In today's era, social networks, which are an effective tool in promoting ideas and innovations, have met with global acceptance and popularity. The communication that is formed between people in society through them can be the basis for ideas and opportunities for social entrepreneurship and voluntary social activities, and it is expected that this global platform will be the basis for the expansion of social entrepreneurship. The study aimed to examine the effect of the development of social networks on the expansion of social entrepreneurship by explaining the moderating role of digital technology infrastructure and social norms. The findings revealed …


The Future Performance Implications Of Non-Gaap Motivated Investment, Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson, Melissa F. Lewis-Western Jan 2025

The Future Performance Implications Of Non-Gaap Motivated Investment, Minkwan Ahn, Theodore E. Christensen, Ryan G. Johnson, Melissa F. Lewis-Western

Faculty Publications

We investigate whether consistent non-GAAP reporting is associated with investment efficiency. Prior research finds a positive association between non-GAAP reporting and investment levels, concluding that it represents overinvestment. We corroborate this positive association, but additional tests are not consistent with the conclusion of inefficient overinvestment. Specifically, we explore the relation between investment and future cash flows as a proxy for the realization of investments in positive net present value projects. We find that the investments of firms that consistently report non-GAAP metrics are associated with similar or higher future cash flows than the investments of firms reporting only GAAP earnings, …


The Development Of A Rag-Based Artificial Intelligence Research Assistant (Aira), Hamid Vakilzadeh, David A. Wood Jan 2025

The Development Of A Rag-Based Artificial Intelligence Research Assistant (Aira), Hamid Vakilzadeh, David A. Wood

Faculty Publications

No abstract provided.


Co-Opted Directors And Corporate Climate Risk Disclosure, Rashid Zaman, Ummara Fatima, Muhammad Bilal Farooq, Soheil Kazemian Jan 2025

Co-Opted Directors And Corporate Climate Risk Disclosure, Rashid Zaman, Ummara Fatima, Muhammad Bilal Farooq, Soheil Kazemian

Research outputs 2022 to 2026

Purpose: This study aims to examine whether and how the presence of co-opted directors (directors appointed after the incumbent CEO) influences corporate climate risk disclosure. Design/methodology/approach: This study comprehensively analyses 2,975 firm-year observations of US-listed companies, using ordinary least squares with industry and year-fixed effects. To confirm the reliability of the study results, the authors used several techniques, including propensity score matching, to address potential issues with functional form misspecification, analysed a subset of companies where co-option persisted over two consecutive years to mitigate concerns regarding reverse causality and difference-in-differences estimation, using the cheif executive officer’s (CEO’s) sudden death as …


Adaptive Crisis Management At The Operational Level: Responses To Covid-19 In The Australian Resources Sector, Michael M. Ajith, Andrei A. Lux, Tim Bentley, Michelle Striepe Jan 2025

Adaptive Crisis Management At The Operational Level: Responses To Covid-19 In The Australian Resources Sector, Michael M. Ajith, Andrei A. Lux, Tim Bentley, Michelle Striepe

Research outputs 2022 to 2026

The COVID-19 pandemic in 2020 significantly impacted Australia’s resources sector, particularly mining, oil, and gas industries, posing challenges for operational leaders. This study applied Adaptive Crisis Management Theory (ACMT) to understand how these leaders adapted during the crisis. Through interviews with 32 operational leaders, it was found that their roles evolved as crisis demands changed. Initially, they addressed immediate needs, then shifted focus to remote work facilitation and digital transformation, and finally emphasised recovery, trust, and resilience. These adaptations influenced leaders’ behaviours, highlighting the importance of flexibility in supporting employee wellbeing and organisational continuity during crises.


Identifying The Metaverse Value Recipe(S) Affecting Customer Engagement And Well-Being In Retailing, Gaganpreet Singh, Sanjit K. Roy, Chrysostomos Apostolidis, Mohammed Quaddus, Saalem Sadeque Jan 2025

Identifying The Metaverse Value Recipe(S) Affecting Customer Engagement And Well-Being In Retailing, Gaganpreet Singh, Sanjit K. Roy, Chrysostomos Apostolidis, Mohammed Quaddus, Saalem Sadeque

Research outputs 2022 to 2026

Following the increasing interest of retailers in engaging with their consumers using digital channels and platforms, this study uses affordance theory and Leroi-Werelds' value typologies as a theoretical lens to identify recipes (i.e., combinations) of positive and negative affordances that facilitate or impede their interactions with the metaverse in the retail context. More specifically, the study aims to unveil the complex interplay between different value dimensions influencing customer engagement in the metaverse and their impact on customers' well-being. Fuzzy-set qualitative comparative analysis (fsQCA) was used to analyse data from Australian consumers. This research deviates from earlier studies that have focused …


Contextualising Hotel Career Behaviour: Testing A Sociocultural And Organizational Career Model, Franklin Akosa, Songshan (Sam) Huang, Hossein Ali Abadi, Jun Wen Jan 2025

Contextualising Hotel Career Behaviour: Testing A Sociocultural And Organizational Career Model, Franklin Akosa, Songshan (Sam) Huang, Hossein Ali Abadi, Jun Wen

Research outputs 2022 to 2026

This study applies Social Cognitive Career Theory (SCCT) to develop and empirically test a contextual model of hotel career outcomes in Ghana, focusing on how social and organizational factors shape employees' career attitudes and intentions. Drawing on survey data from 769 frontline hotel employees, Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to assess both the measurement and structural models. The results reveal that subjective norms significantly and positively influence career attitudes. Transformational leadership not only strengthens employees' career attitudes and intentions but also moderates the relationship between subjective norms and career attitudes, amplifying their positive effect. Additionally, favourable …


The Impact Of Due Diligence Legislation On International Trade And Business: Analysis Of Potential Trade-Offs, Peter Draper, Andreas Freytag, Naoise Mcdonagh, Matthias Menter Jan 2025

The Impact Of Due Diligence Legislation On International Trade And Business: Analysis Of Potential Trade-Offs, Peter Draper, Andreas Freytag, Naoise Mcdonagh, Matthias Menter

Research outputs 2022 to 2026

As countries increasingly adopt due diligence legislation to promote human rights, labor standards, and environmental sustainability in global value chains, a complex dilemma arises. While these laws commendably aim to address moral and political issues in international trade, they may also impose significant costs on companies, potentially disincentivizing investment and trade. This study examines the impact of due diligence laws on international trade and business, analyzing some 60 cases. We explore their unintended consequences, including the potential withdrawal of investors from partner countries, reduced trade, including strategic commodities, and increased costs of compliance leading to competitiveness concerns. Our research categorizes …


Sustainability Solution: Renewable Energy Innovation Against Climate Disasters, Hiva Rastegar, Aymen Sajjad, Gabriel Eweje, Kazunori Kobayashi Jan 2025

Sustainability Solution: Renewable Energy Innovation Against Climate Disasters, Hiva Rastegar, Aymen Sajjad, Gabriel Eweje, Kazunori Kobayashi

Research outputs 2022 to 2026

In an era where climate change poses profound threats to human life and activities, the need for innovative renewable energy solutions has never been more critical. Accordingly, this study examines the moderating effects of natural disaster uncertainty and climate policy uncertainty on firms' pursuit of renewable energy innovation following climate change–induced disasters. Through an in-depth analysis grounded in the behavioral theory of the firm and integrated with the threat rigidity model, this study explores how these uncertainties influence firms' behavior following climatic threats. Using a difference-in-difference-in-differences approach in confluence with meta-analysis, the study scrutinizes the pursuit of renewable energy innovation …


Hot Management Trends, Vanessa Ratten, Marthin G. Nanere, Miguel Pina E Cunha, Yuka Fujimoto, Ali Intezari, Jerónimo García-Fernández, Subas Dhakal, Waleed Omri, Jose Ramon Saura, Andrei Lux, Aymen Sajjad, Ana Lisboa, Clare D’Souza Jan 2025

Hot Management Trends, Vanessa Ratten, Marthin G. Nanere, Miguel Pina E Cunha, Yuka Fujimoto, Ali Intezari, Jerónimo García-Fernández, Subas Dhakal, Waleed Omri, Jose Ramon Saura, Andrei Lux, Aymen Sajjad, Ana Lisboa, Clare D’Souza

Research outputs 2022 to 2026

No abstract provided.


Navigating Technological Disruptions: The Interplay Of Ai-Based Stakeholder Engagement, Marketing Agility, And Firm Performance, Ali N. Tehrani, Sanjit K. Roy Jan 2025

Navigating Technological Disruptions: The Interplay Of Ai-Based Stakeholder Engagement, Marketing Agility, And Firm Performance, Ali N. Tehrani, Sanjit K. Roy

Research outputs 2022 to 2026

Purpose – This study aims to examine how artificial intelligence (AI)-based stakeholder engagement can enhance marketing agility and improve firm performance, particularly in environments with high technological turbulence. Design/methodology/approach – Data were collected through a survey of 335 companies across diverse industries in Australia, using validated scales for AI-based stakeholder engagement, marketing agility, firm performance and technology turbulence. Partial least squares structural equation modelling was used to analyse the data. Findings – The results indicate that engaging stakeholders through AI technologies positively influences marketing agility, which in turn enhances firm performance. These effects are amplified in conditions of high technology …


Australia’S Rare Earths Lie Between Economic Security And Liberal Markets, Naoise Mcdonagh Jan 2025

Australia’S Rare Earths Lie Between Economic Security And Liberal Markets, Naoise Mcdonagh

Research outputs 2022 to 2026

China’s dominance over the global supply of processed critical minerals and rare earth elements is well documented, as is its willingness to use such dominance for geopolitical leverage. Beijing has applied export controls to restrict supply on numerous occasions. Recent examples include new restrictions applied to gallium and germanium in 2023, antimony in 2024, and seven rare earths in 2025. This has constrained global supply and elevated spot prices of these metals that serve as critical inputs to advanced industry. The frequency of restrictions is growing, as geoeconomic competition heats up and Beijing turns its mineral dominance into a key …


Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu Jan 2025

Disclosure Benchmarking By Lawyers: Evidence Fromthe Ipo Setting, Michael S. Drake, Jeff Mcmullin, Kenneth Merkley, Chase Potter, John Treu

Faculty Publications

Lawyers play an important advisory role in drafting financial reports, yet empirical evidence documenting the influence of external legal counsel on this process remains sparse. This study focuses on a specific aspect of lawyers’ drafting process: the practice of reviewing disclosures previously filed by other issuers—a practice termed “disclosure benchmarking.” Using initial public offering (IPO) disclosures as the setting, we find that disclosure benchmarking is associated with amore efficient Securities and Exchange Commission (SEC) review process. We further find that it is associated with several measures of disclosure quality, including disclosures that are less likely to be revised in subsequent …


The Information Content Of Private Information Acquisition: Evidence From Foia Requests To The Sec, Dichu Bao, Janja Brendel, Michael S. Drake, Lixin (Nancy) Su Jan 2025

The Information Content Of Private Information Acquisition: Evidence From Foia Requests To The Sec, Dichu Bao, Janja Brendel, Michael S. Drake, Lixin (Nancy) Su

Faculty Publications

We analyze Freedom of Information Act (FOIA) requests submitted to the Securities and Exchange Commission (SEC), focusing on the value-relevance hypothesis and the directtrading hypothesis. Our empirical analysis reveals nuanced value relevance associated with different types of requests: Requests related to ongoing investigations and submitted by anonymous requesters are negatively correlated with future returns, while requests from investment firms and intellectual property firms predict positive future returns. Our findings also provide some support to the direct-trading hypothesis, showing that investment firms increase holdings of stocks for which they have filed FOIA requests, and short sellers exhibit heightened activity following requests …


A Framework For Understanding The Influence Of The Lifeworld Concept On Small Business Utilisation Of Linkedin, Jalleh Sharafizad, Janice Redmond, Craig Standing, Richard Fulford Jan 2025

A Framework For Understanding The Influence Of The Lifeworld Concept On Small Business Utilisation Of Linkedin, Jalleh Sharafizad, Janice Redmond, Craig Standing, Richard Fulford

Research outputs 2022 to 2026

LinkedIn is a professional platform used as a collaborative tool by small business entrepreneurs to acquire crucial resources needed to sustain and grow their business. However, there is limited research to explain the influence of the lifeworld on entrepreneurs’ LinkedIn use. Using qualitative interviews we address this research gap. The findings reveal evidence of a developing lifeworld within LinkedIn, comprising three key components: culture, social integration, and socialisation. The core small business LinkedIn culture is endorsing and advocating for business brand within a strictly professional ethos, rejecting any deviation from this approach. Social integration is based on strategic actions to …


Does Capital Structure Mediate The Relationship Between Corporate Governance Compliance And Firm Performance? Empirical Evidence From Pakistan, Irfan Haider Shakri, Jaime Yong, Erwei Xiang Jan 2025

Does Capital Structure Mediate The Relationship Between Corporate Governance Compliance And Firm Performance? Empirical Evidence From Pakistan, Irfan Haider Shakri, Jaime Yong, Erwei Xiang

Research outputs 2022 to 2026

Purpose: The purpose of this study is to examine how capital structure mediates the effects of corporate governance (CG) compliance on firm performance (FP) in the context of a developing market experiencing significant reforms to its governance landscape. Design/methodology/approach: An index was built to measure firm-level compliance with Pakistan’s code of CG. Several robustness checks were performed, including alternate proxies of dependent and independent variables, using additional control variables and considering the Global Financial Crisis period. To address dynamic effects and endogeneity, several identification strategies were used: a leading dependent variable, fixed effects model, generalised method of moments model and …


Causality Of Circular Supply Chain Management In Small And Medium-Sized Enterprises Using Qualitative Information: A Waste Management Practices Approach In Indonesia, Ming-Lang Tseng, Shu-Xian Li, Ming K. Lim, Tat-Dat Bui, Muhamat R. Yuliyanto, Mohammad Iranmanesh Jan 2025

Causality Of Circular Supply Chain Management In Small And Medium-Sized Enterprises Using Qualitative Information: A Waste Management Practices Approach In Indonesia, Ming-Lang Tseng, Shu-Xian Li, Ming K. Lim, Tat-Dat Bui, Muhamat R. Yuliyanto, Mohammad Iranmanesh

Research outputs 2022 to 2026

Circular supply chain management (CSCM) is a promising way to achieve economic and environmental sustainability and address the waste problem. However, developing a fully circular supply chain system is costly and time-consuming, especially for small and medium-sized enterprises (SMEs). SMEs need to achieve better CSCM by implementing waste management practices. This study aims to (1) critically validate the hierarchical structure of CSCM for SMEs; (2) identify the causal interrelationships among the attributes; and (3) determine the practical attributes for SME improvement in Indonesia. An approach consisting of the fuzzy Delphi method (FDM), best worse method (BWM), and fuzzy decision-making trial …


The Role Of Team Compassion In Mitigating The Impact Of Hierarchical Bullying, Ben Farr-Wharton, Ace V. Simpson, Yvonne Brunetto, Tim Bentley Jan 2025

The Role Of Team Compassion In Mitigating The Impact Of Hierarchical Bullying, Ben Farr-Wharton, Ace V. Simpson, Yvonne Brunetto, Tim Bentley

Research outputs 2022 to 2026

Hierarchical bullying in public healthcare organizations is an entrenched negative behaviour that results in a range of adverse outcomes for staff, including diminished wellbeing. This study integrates social exchange and conservation of resources theories as a lens for formulating hypotheses and employs multilevel statistical modelling to examine whether team-level compassion moderates the impact of hierarchical bullying on wellbeing. Using multilevel statistical modelling, the study analysed cross-sectional data from 632 healthcare workers nested within 48 teams in a single public health district in Australia. The findings indicate that work teams with higher levels of team compassion can mitigate the negative effects …


Antecedents Of Domestic Visitor’S Memorable Experiences And Gender Difference: A Heritage Tourism Context, Siamak Seyfi, S. M. Rasoolimanesh, Erose Sthapit, C. Michael Hall Jan 2025

Antecedents Of Domestic Visitor’S Memorable Experiences And Gender Difference: A Heritage Tourism Context, Siamak Seyfi, S. M. Rasoolimanesh, Erose Sthapit, C. Michael Hall

Research outputs 2022 to 2026

This study explores the interplay between visitor engagement, authenticity, and destination image in shaping memorable tourism experiences (MTE) within the realm of domestic heritage tourism, as well as the potential moderating role of gender in these relationships. Data were collected in the historic city of Kashan, Iran through a self-administered questionnaire and a combination of Partial Least Squares Structural Equation Modeling (PLS-SEM) and multi-group analysis was employed to test the hypotheses. The results strongly support the influence of visitor engagement, authenticity, and destination image on various dimensions of MTE. Additionally, noteworthy gender differences emerged, revealing that authenticity has a more …


Determinants Of Customers’ Variety Seeking Intentions On Mobile Food Ordering Applications, Chandrasekaran Padmavathy, Seon Jeong Ally Lee, Murugan Pattusamy, Sanjit K. Roy Jan 2025

Determinants Of Customers’ Variety Seeking Intentions On Mobile Food Ordering Applications, Chandrasekaran Padmavathy, Seon Jeong Ally Lee, Murugan Pattusamy, Sanjit K. Roy

Research outputs 2022 to 2026

Mobile Food Ordering Applications (MFOAs) have gained prominence in the hospitality sector, particularly post-COVID-19, reflecting customers’ preference for digital food ordering. Despite this, there remains ample opportunity for substantial research in this evolving domain. This study examines the impact of technological, psychological, and economic factors on customers’ variety seeking intentions, by utilising the Elaboration Likelihood Model (ELM). Drawing on a sample of 979 customers from India, results show that deal proneness, personalised product recommendations, online ratings, and delivery timeliness show mixed effects on variety seeking intentions. The results also show that perceived convenience acts as a mediator between central and …


Role Of Ethical Leadership In Creating Meaningful Work Through Corporate Social Responsibility In Bhutan: A Conditional Mediation Model, Deki Choden, Mehran Nejati, Azadeh Shafaei, Ben Farr-Wharton, José L. Roldán Jan 2025

Role Of Ethical Leadership In Creating Meaningful Work Through Corporate Social Responsibility In Bhutan: A Conditional Mediation Model, Deki Choden, Mehran Nejati, Azadeh Shafaei, Ben Farr-Wharton, José L. Roldán

Research outputs 2022 to 2026

This research investigated how ethical leaders drive employees to experience meaningfulness at work by influencing employees' perception of Corporate Social Responsibility (CSR). It also examined if employees' skepticism towards CSR moderates these relationships. Conducted in Bhutan, where CSR is legally required but emerging, the study surveyed 797 employees from 15 companies using partial least squares path modeling. Findings confirmed that the perceived CSR mediates the positive link between ethical leadership and meaningfulness at work. Meanwhile, employees' skepticism towards CSR weakens both the positive impact of CSR perception on meaningfulness at work as well as the mediated path. The study highlights …


Digitalisation As A Vehicle Of Expansion Of Tourism Industry, Nehad Laila Sanju, Ghialy Yap, Shrabani Saha, Mahfuzur Rahman Jan 2025

Digitalisation As A Vehicle Of Expansion Of Tourism Industry, Nehad Laila Sanju, Ghialy Yap, Shrabani Saha, Mahfuzur Rahman

Research outputs 2022 to 2026

Despite increased interest both from scholars and policymakers, most research on digital transformation in the tourism sector focuses on demand-side factors. However, supply-side factors, specifically how the adaptation of information and communication technology benefits the industry, are somewhat scant. Applying Institutions and Economic Theory, this study examines the role of digitalisation in tourism development by employing the advanced bias-corrected method of moments dynamic panel model along with the Arellano-Bond, Arellano-Bover/Blundell-Bond method of moments for around 123 countries, including economic categorisations from 1995 to 2020. The results reveal that tourism is found to be positively and significantly correlated with digitalisation. Notably, …


Risk Management, Internal Audit Function, And Corporate Performance, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith, Suryani Abdul Raman, Norliana Omar, Siti Marlia Shamsudin Jan 2025

Risk Management, Internal Audit Function, And Corporate Performance, Ahmad Saiful Azlin Puteh Salin, Zubaidah Ismail, Malcolm Smith, Suryani Abdul Raman, Norliana Omar, Siti Marlia Shamsudin

Research outputs 2022 to 2026

The purpose of this study is to determine the relationship between risk management practices and the internal audit function with the performance of companies. It is interesting to examine how competitive advantage can be achieved when the company is able to face and adapt to a complex business environment via robust risk management practices and an internal audit function. This study uses archival analysis on the annual report of the top 500 publicly listed companies in Bursa Malaysia, which represent approximately 65 percent of the total market capitalization. Both independent variables, namely risk management and internal audit function, are measured …


Relational Employability Matrix (Rem): A Guided Framework For Self-Reflection And Professional Growth, Ros Sambell Jan 2025

Relational Employability Matrix (Rem): A Guided Framework For Self-Reflection And Professional Growth, Ros Sambell

Research outputs 2022 to 2026

The Relational Employability Matrix (REM) is a practical tool for self-assessment and planning, grounded in the Relational Employability Framework (REF). The REF was developed and tested by Cook through a body of research that includes a narrative review, doctoral thesis, and applied studies (Cook, 2022; Cook, 2023a; Cook, 2023b; Cook, Doherty, & Wallace, 2024; Cook & Sambell, 2025). It brings together three interconnected dimensions of relational employability: Foundational Career Development and Identities, Interactions with Others, and Contributions to Local and Global Challenges. The REF works as a reflective, practice-focused guide for building these capabilities over time. The REM takes these …


The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang Jan 2025

The Influence Of Financial Data Subscriptions On Analyst Research, Braiden Coleman, Travis Dyer, Mark Lang

Faculty Publications

We use disclosed “source” data from analyst reports to infer brokerage financial data subscriptions (FDS) and investigate their effects on analyst research. When brokerages add FDS, their analysts’ forecast accuracy increases. Effect sizes are at least as large as those for analyst experience, busyness, and brokerage size. Benefits are largest for less experienced and busier analysts with less private access to management forecasting over longer horizons. Although adding new FDS benefits individual analysts, there is substantial overlap in FDS across brokerages, leading to homogenized market views. Specifically, when brokerages have overlapping FDS, their analysts’ forecasts, timing, boldness, recommendations, report content, …