首页 > 最新文献

Australasian Accounting Business and Finance Journal最新文献

英文 中文
Editorial 17 2 社论17 2
IF 1.9 Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i2.01
Ciorstan Smark, M. Mir
{"title":"Editorial 17 2","authors":"Ciorstan Smark, M. Mir","doi":"10.14453/aabfj.v17i2.01","DOIUrl":"https://doi.org/10.14453/aabfj.v17i2.01","url":null,"abstract":"","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"19 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85832681","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
Is Liquidity Risk Priced in Artificial Intelligence ETFs? 流动性风险是否在人工智能etf中定价?
IF 1.9 Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i3.05
G. Duppati, Energy Sonono, W. Musvoto, F. Scrimgeour, A. Tiwari
We examine if liquidity risk is priced in ETF equity returns and ETF equity premiums. We also show if these relationships hold in extreme market situations, which includes pre-and post-Covid periods. We find that liquidity risk is an important determinant of ETF equity valuation, and equity premiums are sensitive to liquidity levels. The equity premium tends to increase at the higher levels of bid-ask spread in the pre and post-Covid periods indicating that the information is not fully available to the public or to investors. Our results are robust across different sub-groups categorized based on the characteristics (age and size) of the ETFs. Our results have implications for asset pricing and price discovery and show that investors hold ETFs with high equity premiums even when the liquidity risk is high. A positive liquidity premium exists in Artificial Intelligence ETF markets and has implications for price discovery.
我们检验流动性风险是否在ETF股票收益和ETF股票溢价中定价。我们还展示了这些关系在极端市场情况下是否成立,包括疫情前后时期。我们发现流动性风险是ETF股票估值的重要决定因素,股票溢价对流动性水平敏感。在covid之前和之后的时期,股票溢价往往在较高的买卖价差水平上增加,这表明公众或投资者无法完全获得这些信息。我们的结果在基于etf的特征(年龄和规模)分类的不同子组中都是稳健的。我们的研究结果对资产定价和价格发现具有启示意义,并表明即使在流动性风险高的情况下,投资者也会持有具有高股权溢价的etf。人工智能ETF市场存在正流动性溢价,并对价格发现产生影响。
{"title":"Is Liquidity Risk Priced in Artificial Intelligence ETFs?","authors":"G. Duppati, Energy Sonono, W. Musvoto, F. Scrimgeour, A. Tiwari","doi":"10.14453/aabfj.v17i3.05","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.05","url":null,"abstract":"We examine if liquidity risk is priced in ETF equity returns and ETF equity premiums. We also show if these relationships hold in extreme market situations, which includes pre-and post-Covid periods. We find that liquidity risk is an important determinant of ETF equity valuation, and equity premiums are sensitive to liquidity levels. The equity premium tends to increase at the higher levels of bid-ask spread in the pre and post-Covid periods indicating that the information is not fully available to the public or to investors. Our results are robust across different sub-groups categorized based on the characteristics (age and size) of the ETFs. Our results have implications for asset pricing and price discovery and show that investors hold ETFs with high equity premiums even when the liquidity risk is high. A positive liquidity premium exists in Artificial Intelligence ETF markets and has implications for price discovery.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"26 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87926106","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
Do Shadow Banking Depositors Discipline the Market? 影子银行存款人会约束市场吗?
IF 1.9 Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.04
V. Dewi, N. Effendi, M. Anwar, S. R. Nidar, Tettet Fitrijanti, B. Tjandrasa
The shadow banking sector comprises non-bank financial institutions that do not have a deposit guarantee and are barely supervised by the regulator. Efforts to monitor shadow banking must be done well, in both developed and developing countries. Regulators in several countries however have not been fully effective in supervising shadow banking financial institutions, particularly in developing countries such as Indonesia. Therefore, the public's role—in this case, depositors—is essential to supervise shadow banking through the practice of market discipline. However, some factors may cause the market discipline practice to fail, such as low financial literacy. This research aims to examine the influence of financial literacy on the performance of market discipline. This study's research method is a survey of 255 lecturers who have savings accounts in the shadow banking sector in Indonesia. The multivariate analysis method used in this study is partial least squares structural equation modelling (PLS-SEM). This study provides evidence that financial literacy and its variables significantly affect market discipline's effectiveness in shadow banking. By showing that market discipline plays a role in building a sustainable financial ecosystem, this research contributes to depositors, investors, the financial industry, and regulators. Promoting market discipline is an important duty of regulators and other financial institutions. Likewise, promoting financial literacy among depositors and investors, especially in developing countries with low literacy levels, is a challenge to overcome when seeking to create a sustainable financial system.
影子银行部门由非银行金融机构组成,这些机构没有存款担保,也几乎不受监管机构的监管。无论是发达国家还是发展中国家,都必须做好对影子银行的监管工作。然而,一些国家的监管机构在监管影子银行金融机构方面并没有完全有效,尤其是在印度尼西亚等发展中国家。因此,公众的角色——在这种情况下是存款人——通过市场纪律的实践来监督影子银行是至关重要的。然而,一些因素可能导致市场纪律实践失败,如低金融素养。本研究旨在探讨金融素养对市场纪律绩效的影响。本研究的研究方法是对在印度尼西亚影子银行部门拥有储蓄账户的255名讲师进行调查。本研究采用的多变量分析方法是偏最小二乘结构方程模型(PLS-SEM)。本研究提供了金融素养及其变量显著影响影子银行市场纪律有效性的证据。通过展示市场纪律在构建可持续金融生态系统中发挥的作用,本研究对存款人、投资者、金融业和监管机构都有贡献。促进市场纪律是监管机构和其他金融机构的重要职责。同样,提高存款人和投资者的金融知识水平,特别是在文化水平较低的发展中国家,是寻求建立可持续金融体系时需要克服的挑战。
{"title":"Do Shadow Banking Depositors Discipline the Market?","authors":"V. Dewi, N. Effendi, M. Anwar, S. R. Nidar, Tettet Fitrijanti, B. Tjandrasa","doi":"10.14453/aabfj.v17i4.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.04","url":null,"abstract":"The shadow banking sector comprises non-bank financial institutions that do not have a deposit guarantee and are barely supervised by the regulator. Efforts to monitor shadow banking must be done well, in both developed and developing countries. Regulators in several countries however have not been fully effective in supervising shadow banking financial institutions, particularly in developing countries such as Indonesia. Therefore, the public's role—in this case, depositors—is essential to supervise shadow banking through the practice of market discipline. However, some factors may cause the market discipline practice to fail, such as low financial literacy. This research aims to examine the influence of financial literacy on the performance of market discipline. This study's research method is a survey of 255 lecturers who have savings accounts in the shadow banking sector in Indonesia. The multivariate analysis method used in this study is partial least squares structural equation modelling (PLS-SEM). This study provides evidence that financial literacy and its variables significantly affect market discipline's effectiveness in shadow banking. By showing that market discipline plays a role in building a sustainable financial ecosystem, this research contributes to depositors, investors, the financial industry, and regulators. Promoting market discipline is an important duty of regulators and other financial institutions. Likewise, promoting financial literacy among depositors and investors, especially in developing countries with low literacy levels, is a challenge to overcome when seeking to create a sustainable financial system.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"72 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90689932","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 Interplay of Human Resource Practices and Employee Innovative Behavior in Employee Performance 人力资源实践与员工创新行为在员工绩效中的相互作用
Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i5.04
Ami Fitri Utami, Catra Aryasatya
The COVID-19 pandemic greatly affected the global economy with lockdown measures and reduced economic activity. This study investigates the relationship between employee innovative behavior, HR practices implementation, and performance at one of the biggest car distributors in Indonesia. The study determines the impact of employee's innovative ideas in daily work activities and changes in HR practices on the company's recent performance improvements. The research uses a quantitative approach by using a questionnaire of 120 employee respondents and applying the PLS-SEM (Partial Least Square – Structural Equation Modeling) to analyze the data. The result shows that employee's innovative behavior and HR practices significantly influence employee performance.
新冠肺炎疫情对全球经济造成了巨大影响,封锁措施和经济活动减少。本研究调查了印尼最大的汽车经销商之一的员工创新行为、人力资源实践实施和绩效之间的关系。该研究确定了员工在日常工作活动中的创新想法和人力资源实践的变化对公司近期绩效改善的影响。本研究采用定量方法,对120名受访员工进行问卷调查,并运用PLS-SEM(偏最小二乘-结构方程模型)对数据进行分析。结果表明,员工创新行为和人力资源实践对员工绩效有显著影响。
{"title":"The Interplay of Human Resource Practices and Employee Innovative Behavior in Employee Performance","authors":"Ami Fitri Utami, Catra Aryasatya","doi":"10.14453/aabfj.v17i5.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.04","url":null,"abstract":"The COVID-19 pandemic greatly affected the global economy with lockdown measures and reduced economic activity. This study investigates the relationship between employee innovative behavior, HR practices implementation, and performance at one of the biggest car distributors in Indonesia. The study determines the impact of employee's innovative ideas in daily work activities and changes in HR practices on the company's recent performance improvements. The research uses a quantitative approach by using a questionnaire of 120 employee respondents and applying the PLS-SEM (Partial Least Square – Structural Equation Modeling) to analyze the data. The result shows that employee's innovative behavior and HR practices significantly influence employee performance.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"303 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882620","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
Special Issue 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). Editorial Volume 17 Issue 5 第三届卓越组织绩效国际会议(iCOPE 2023)特刊。编辑卷17第5期
Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i5.01
Bryna Meivitawanli, Ciorstan Smark
This Special Issue of the Australasian Accounting Business and Finance Journal (AABFJ) comes out of the 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). This conference is held by Binus Business School, Bina Nusantara University.
本期《澳大利亚会计商业与金融杂志》(AABFJ)特刊由第三届国际组织绩效卓越会议(iCOPE 2023)出版。本次会议由马来西亚比那努沙大学比那商学院主办。
{"title":"Special Issue 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). Editorial Volume 17 Issue 5","authors":"Bryna Meivitawanli, Ciorstan Smark","doi":"10.14453/aabfj.v17i5.01","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.01","url":null,"abstract":"This Special Issue of the Australasian Accounting Business and Finance Journal (AABFJ) comes out of the 3rd International Conference on Organizational Performance Excellence (iCOPE 2023). This conference is held by Binus Business School, Bina Nusantara University.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882699","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
Audit Quality Improvement and the Role of Risk: Audit as a Moderator 审计质量改进与风险的作用:审计的调节作用
IF 1.9 Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i4.14
Edy Sujana, Nyoman Ari Surya Dharmawan
The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects the moderating factors of audit skepticism, planning, and Risk. In this study, 265 Indonesian auditor respondents served as the sample. A quantitative strategy that is put to the test via path analysis is a research method. The SmartPLS 3 testing tool was used to conduct statistical testing. The findings indicated that professional Skepticism impacted audit quality. Moreover, Audit Planning affects the quality of the Audit. It has been demonstrated that audit risk strengthens the link between professional Skepticism and audit quality. The association between audit planning and audit quality is not strengthened because audit risk produces various outcomes. As a result, the auditor must adjust for audit risk and consider it when preparing the Audit. It tries to raise the caliber of audits. The usage of information technology, which plays a significant role in the audit process, might be considered in a future study.
审核员使用的审计过程直接影响审计质量。审计人员的态度和认知能力对完成审计工作至关重要,在审计决策过程中起着重要作用。不同的审计技术和程序也可以根据不典型的情况进行调整。因此,需要对审计质量进行进一步的研究,以使其在未来任何情况下都保持在高水平。本研究探讨审计质量如何影响审计怀疑、计划和风险的调节因素。本研究以265名印尼审计员为样本。通过路径分析进行检验的定量策略是一种研究方法。采用SmartPLS 3检测工具进行统计检验。调查结果表明,职业怀疑主义影响审计质量。此外,审计策划影响审计的质量。审计风险强化了职业怀疑主义与审计质量之间的联系。审计策划与审计质量之间的联系没有得到加强,因为审计风险会产生各种结果。因此,注册会计师必须对审计风险进行调整,并在准备审计时予以考虑。它试图提高审计的水平。信息技术的使用在审计过程中起着重要的作用,可能会在未来的研究中考虑。
{"title":"Audit Quality Improvement and the Role of Risk: Audit as a Moderator","authors":"Edy Sujana, Nyoman Ari Surya Dharmawan","doi":"10.14453/aabfj.v17i4.14","DOIUrl":"https://doi.org/10.14453/aabfj.v17i4.14","url":null,"abstract":"The audit process used by the auditor directly impacts audit quality. The auditor's attitude and cognitive abilities are crucial for finishing the Audit and play a significant part in the decision-making process. Different auditing techniques and procedures can also be adjusted to situations that are not typical. Hence, additional research needs to be done on audit quality to maintain it at a high level in the future under all circumstances. This study investigates how audit quality affects the moderating factors of audit skepticism, planning, and Risk. In this study, 265 Indonesian auditor respondents served as the sample. A quantitative strategy that is put to the test via path analysis is a research method. The SmartPLS 3 testing tool was used to conduct statistical testing. The findings indicated that professional Skepticism impacted audit quality. Moreover, Audit Planning affects the quality of the Audit. It has been demonstrated that audit risk strengthens the link between professional Skepticism and audit quality. The association between audit planning and audit quality is not strengthened because audit risk produces various outcomes. As a result, the auditor must adjust for audit risk and consider it when preparing the Audit. It tries to raise the caliber of audits. The usage of information technology, which plays a significant role in the audit process, might be considered in a future study.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"73 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72981561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Nexus Between Official Development Aid, Institutional Quality and Economic Growth: Evidence from CLMV countries 官方发展援助、制度质量和经济增长之间的关系:来自CLMV国家的证据
IF 1.9 Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i3.04
Wee‐Yeap Lau, Tien-Ming Yip
This study examines the effect of country-specific Official Development Aid (ODA) and institutional quality on economic growth for Cambodia, Laos, Myanmar, and Vietnam (CLMV) countries from 2002 to 2017. Our results indicate that: First, the impact of ODA from Germany, Japan and France on economic growth is conditional on the level of institutional quality of CLMV countries. The ODA has a negative impact on growth when institutional quality is low. Beyond a threshold of institutional quality, ODA promotes economic growth. Second, the results are robust after controlling for outliers and endogeneity in the model. Third, the further analysis provides evidence that the mitigating effect of institutional quality works through both labour productivity and human capital growth channel. Based on the findings, this study offers some imperative policy recommendations to both donor countries and ODA recipients.
本研究考察了2002年至2017年柬埔寨、老挝、缅甸和越南(CLMV)国家特定国家官方发展援助(ODA)和制度质量对经济增长的影响。研究结果表明:首先,德国、日本和法国的官方发展援助对经济增长的影响取决于CLMV国家的制度质量水平。当制度质量较低时,官方发展援助对经济增长产生负面影响。在体制质量的门槛之外,官方发展援助促进经济增长。其次,在控制了模型中的异常值和内生性后,结果具有鲁棒性。第三,进一步分析表明,制度质量的缓解效应通过劳动生产率和人力资本增长两个渠道发挥作用。根据调查结果,本研究向捐助国和官方发展援助受援国提出了一些必要的政策建议。
{"title":"Nexus Between Official Development Aid, Institutional Quality and Economic Growth: Evidence from CLMV countries","authors":"Wee‐Yeap Lau, Tien-Ming Yip","doi":"10.14453/aabfj.v17i3.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i3.04","url":null,"abstract":"This study examines the effect of country-specific Official Development Aid (ODA) and institutional quality on economic growth for Cambodia, Laos, Myanmar, and Vietnam (CLMV) countries from 2002 to 2017. Our results indicate that: First, the impact of ODA from Germany, Japan and France on economic growth is conditional on the level of institutional quality of CLMV countries. The ODA has a negative impact on growth when institutional quality is low. Beyond a threshold of institutional quality, ODA promotes economic growth. Second, the results are robust after controlling for outliers and endogeneity in the model. Third, the further analysis provides evidence that the mitigating effect of institutional quality works through both labour productivity and human capital growth channel. Based on the findings, this study offers some imperative policy recommendations to both donor countries and ODA recipients.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"24 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78721578","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
Sustainable Health in the Era of Work from Anywhere 随时随地工作时代的可持续健康
IF 1.9 Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.04
Pradeep Kumar Bolisetty, Pooja Sharma, S. Bhattacharya
Purpose: COVID- 19 paved the way for a hybrid work model; wherein employees can work from the office or work from home, or work from anywhere. The model of working from anywhere offers flexibility and autonomy to employees to a great extent. However, its ramifications and consequences pertaining to the health of the employees are yet to be fully explored. This study tries to understand the impact of work from anywhere on employees' health. Design/ Methodology/ Approach: Data was collected from 112 people who have worked in both work from office and work from home models. The analytic Hierarchy Process was used for data analysis. Findings: AHP analysis of mental health data considering stress, anxiety, and worry shows that mental health is better during work from anywhere than working from the office. Analysis of emotional health using AHP shows that emotional health is better during work from anywhere than during work from the office, based on employee relationships. It is evident from spiritual health data that spiritual health did improve during work from anywhere as compared to working from office. It is also clear that financial health is better during work from anywhere when compared with working from the office, which depends on employees' savings and expenditures. Originality/ Value: The research contributes significantly to organizations that are adopting a hybrid work model.
目的:COVID- 19为混合工作模式铺平了道路;员工可以在办公室工作,也可以在家工作,或者在任何地方工作。在任何地方工作的模式在很大程度上为员工提供了灵活性和自主权。然而,其对雇员健康的影响和后果尚未得到充分探讨。这项研究试图了解任何地方的工作对员工健康的影响。设计/方法/方法:数据收集自112名在办公室工作和在家工作两种模式下工作的人。采用层次分析法对数据进行分析。研究结果:考虑到压力、焦虑和担忧,对心理健康数据进行AHP分析表明,在任何地方工作比在办公室工作的心理健康状况更好。运用层次分析法对情绪健康进行分析表明,基于员工关系,在任何地方工作时的情绪健康状况都比在办公室工作时的情绪健康状况要好。从精神健康数据中可以明显看出,与在办公室工作相比,在任何地方工作确实改善了精神健康。同样明显的是,与在办公室工作相比,在任何地方工作的财务状况都更好,这取决于员工的储蓄和支出。原创性/价值:该研究对采用混合工作模式的组织有重要贡献。
{"title":"Sustainable Health in the Era of Work from Anywhere","authors":"Pradeep Kumar Bolisetty, Pooja Sharma, S. Bhattacharya","doi":"10.14453/aabfj.v17i1.04","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.04","url":null,"abstract":"Purpose: COVID- 19 paved the way for a hybrid work model; wherein employees can work from the office or work from home, or work from anywhere. The model of working from anywhere offers flexibility and autonomy to employees to a great extent. However, its ramifications and consequences pertaining to the health of the employees are yet to be fully explored. This study tries to understand the impact of work from anywhere on employees' health. Design/ Methodology/ Approach: Data was collected from 112 people who have worked in both work from office and work from home models. The analytic Hierarchy Process was used for data analysis. Findings: AHP analysis of mental health data considering stress, anxiety, and worry shows that mental health is better during work from anywhere than working from the office. Analysis of emotional health using AHP shows that emotional health is better during work from anywhere than during work from the office, based on employee relationships. It is evident from spiritual health data that spiritual health did improve during work from anywhere as compared to working from office. It is also clear that financial health is better during work from anywhere when compared with working from the office, which depends on employees' savings and expenditures. Originality/ Value: The research contributes significantly to organizations that are adopting a hybrid work model.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Role of Parasocial Relationships, Congruence and Source Credibility in Indonesia: A Study on Tiktok Live Streaming Commerce in the Cosmetics Industry 副社会关系、一致性和来源可信度在印度尼西亚的作用:化妆品行业Tiktok直播商业研究
Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i5.05
Caroline Lawrence, Bryna Meivitawanli
This study aimed to investigate how parasocial relationships, congruence, and source credibility influence purchase intention in TikTok Live Streaming commerce for cosmetics among Indonesian Generation Z users. Data was collected from 270 respondents through an online questionnaire, and validity and reliability tests were conducted. The data were analyzed using Structural Equation Modeling (SEM-PLS). Results showed that celebrity endorsers' attractiveness, trustworthiness, and expertise positively impact purchase intention. Parasocial relationship mediated the connection between celebrity characteristics and purchase intention. Moreover, celebrity-product congruence positively influenced endorsers' perceived credibility and mediated the relationship with purchase intention. The findings emphasize the importance of celebrity attractiveness, trustworthiness, and expertise in shaping purchase intention. The mediating role of parasocial relationships highlights the significance of strong celebrity-audience connections. Additionally, celebrity-product congruence enhances endorsers' credibility and positively influences purchase intention. These insights assist brands and marketers in optimizing influencer marketing strategies on TikTok, fostering engagement and driving purchase behavior.
本研究旨在调查副社会关系、一致性和来源可信度如何影响印尼Z世代用户在TikTok直播商务中购买化妆品的意愿。通过在线问卷收集了270名受访者的数据,并进行了效度和信度测试。采用结构方程模型(SEM-PLS)对数据进行分析。结果显示,明星代言人的吸引力、可信度和专业知识正向影响购买意愿。副社会关系在名人特征与购买意愿之间起中介作用。此外,名人产品一致性正向影响代言人的感知可信度,并中介与购买意愿的关系。研究结果强调了名人的吸引力、可信度和专业知识在塑造购买意愿方面的重要性。准社会关系的中介作用突出了强名人与观众联系的重要性。此外,名人与产品的一致性提高了代言人的可信度,并正向影响购买意愿。这些见解有助于品牌和营销人员优化TikTok上的网红营销策略,促进参与度和推动购买行为。
{"title":"The Role of Parasocial Relationships, Congruence and Source Credibility in Indonesia: A Study on Tiktok Live Streaming Commerce in the Cosmetics Industry","authors":"Caroline Lawrence, Bryna Meivitawanli","doi":"10.14453/aabfj.v17i5.05","DOIUrl":"https://doi.org/10.14453/aabfj.v17i5.05","url":null,"abstract":"This study aimed to investigate how parasocial relationships, congruence, and source credibility influence purchase intention in TikTok Live Streaming commerce for cosmetics among Indonesian Generation Z users. Data was collected from 270 respondents through an online questionnaire, and validity and reliability tests were conducted. The data were analyzed using Structural Equation Modeling (SEM-PLS). Results showed that celebrity endorsers' attractiveness, trustworthiness, and expertise positively impact purchase intention. Parasocial relationship mediated the connection between celebrity characteristics and purchase intention. Moreover, celebrity-product congruence positively influenced endorsers' perceived credibility and mediated the relationship with purchase intention. The findings emphasize the importance of celebrity attractiveness, trustworthiness, and expertise in shaping purchase intention. The mediating role of parasocial relationships highlights the significance of strong celebrity-audience connections. Additionally, celebrity-product congruence enhances endorsers' credibility and positively influences purchase intention. These insights assist brands and marketers in optimizing influencer marketing strategies on TikTok, fostering engagement and driving purchase behavior.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effect of Sustainable Packaging Aesthetic on Consumer Behavior: A Case Study from India 可持续包装美学对消费者行为的影响——以印度为例
IF 1.9 Q3 BUSINESS, FINANCE Pub Date : 2023-01-01 DOI: 10.14453/aabfj.v17i1.11
Urvi Kapse, Yogesh Mahajan, M. Hudnurkar, S. Ambekar, Rahul B. Hiremath
Sustainable packaging has opened new growth opportunities for the packaging industry in the Indian context. This research aims to understand whether sustainable packaging has helped enhance environmentalist consumer behavior and increased product sales. Packaging is essential to any food or non-food product since it protects the client from humidity, light, heat and other external factors. Packaging serves as a kind of communication and a means of drawing the attention of a company's final consumer. However, to meet modern environmental standards, it must preserve goods while remaining environmentally friendly. Consumers are becoming more aware of environmental concerns and their purchase habits' impact on the environment. Customers like to do business with ecologically conscientious organizations. In keeping with the study's goals, this paper uses a strategy for combing through current research studies on the impact of sustainable packaging aesthetics on customer behavior. A quantitative research design was adopted. The structured questionnaire was designed based on the literature study model as a guide. The study results show that Consumers prioritize price, quality, and brand over all other considerations. Based on these findings, investing in sustainable packaging at the expense of any other purchase criteria is likely to be a losing proposition.
可持续包装为印度包装行业开辟了新的增长机会。本研究旨在了解可持续包装是否有助于提高环保消费者行为和增加产品销售。包装对任何食品或非食品产品都是必不可少的,因为它保护客户免受湿度、光、热和其他外部因素的影响。包装是一种沟通,是吸引公司最终消费者注意的一种手段。然而,为了满足现代环境标准,它必须在保持环境友好的同时保存货物。消费者越来越意识到环境问题和他们的购买习惯对环境的影响。客户喜欢与有生态意识的组织做生意。为了与研究的目标保持一致,本文采用了一种策略,通过梳理当前关于可持续包装美学对顾客行为影响的研究。采用定量研究设计。以文献研究模型为指导,设计结构化问卷。研究结果表明,消费者优先考虑价格、质量和品牌。基于这些发现,以牺牲任何其他购买标准为代价投资于可持续包装可能是一个失败的主张。
{"title":"The Effect of Sustainable Packaging Aesthetic on Consumer Behavior: A Case Study from India","authors":"Urvi Kapse, Yogesh Mahajan, M. Hudnurkar, S. Ambekar, Rahul B. Hiremath","doi":"10.14453/aabfj.v17i1.11","DOIUrl":"https://doi.org/10.14453/aabfj.v17i1.11","url":null,"abstract":"Sustainable packaging has opened new growth opportunities for the packaging industry in the Indian context. This research aims to understand whether sustainable packaging has helped enhance environmentalist consumer behavior and increased product sales. Packaging is essential to any food or non-food product since it protects the client from humidity, light, heat and other external factors. Packaging serves as a kind of communication and a means of drawing the attention of a company's final consumer. However, to meet modern environmental standards, it must preserve goods while remaining environmentally friendly. Consumers are becoming more aware of environmental concerns and their purchase habits' impact on the environment. Customers like to do business with ecologically conscientious organizations. In keeping with the study's goals, this paper uses a strategy for combing through current research studies on the impact of sustainable packaging aesthetics on customer behavior. A quantitative research design was adopted. The structured questionnaire was designed based on the literature study model as a guide. The study results show that Consumers prioritize price, quality, and brand over all other considerations. Based on these findings, investing in sustainable packaging at the expense of any other purchase criteria is likely to be a losing proposition.","PeriodicalId":45715,"journal":{"name":"Australasian Accounting Business and Finance Journal","volume":"1 1","pages":""},"PeriodicalIF":1.9,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66672218","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
期刊
Australasian Accounting Business and Finance Journal
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
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
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 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 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1