Template-Type: ReDIF-Article 1.0 Author-Name: Mohssen El Ansary Author-X-Name-First: Mohssen El Author-X-Name-Last: Ansary Author-Name: Mourad Oubrich Author-X-Name-First: Mourad Author-X-Name-Last: Oubrich Author-Name: Beatrice Orlando Author-X-Name-First: Beatrice Author-X-Name-Last: Orlando Author-Name: Fabio Fiano Author-X-Name-First: Fabio Author-X-Name-Last: Fiano Title: The determinants of XBRL adoption: a meta-analysis Abstract: eXtensible Business Reporting Language (XBRL) is a new technology revolutionising the world of business information. Past studies attempt explaining what are the factors, such as drivers and inhibitors, able to exert influence over the adoption of this technology. To date, findings seem contrasting. This fragmented panorama provides the opportunity to current study, which purpose is to provide a fine-tuned meta-analysis of determinants of XBRL adoption, by cross-checking the results of 18 prior contributions. Originally, we group determinants of XBRL adoption into three main species of factors: the perceived usability related to the technical dimension (perceived ease-of-use and perceived usefulness - technology acceptance model). The second dimension includes environmental factors (normative pressure). The third dimension is formed by the organisational aspect, composed by the managerial attitude and organisational expertise. The output of this study is an original conceptual framework that we will test in the Moroccan context. Journal: Int. J. of Managerial and Financial Accounting Pages: 1-24 Issue: 1 Volume: 12 Year: 2020 Keywords: technology acceptance; business information; XBRL adoption; meta-analysis. File-URL: http://www.inderscience.com/link.php?id=106999 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:1:p:1-24 Template-Type: ReDIF-Article 1.0 Author-Name: Hossein Jokar Author-X-Name-First: Hossein Author-X-Name-Last: Jokar Author-Name: Vahid Daneshi Author-X-Name-First: Vahid Author-X-Name-Last: Daneshi Title: Investor sentiment, stock price, and audit quality Abstract: Numerous studies have investigated the effect of audit quality on investors' decisions in the stock market, but the direction of most of these studies has focused solely on the rationality principle of economic factors and the documentation of the relationship between audit quality and stock price. They have rarely investigated the role of independent auditing on the emotional behaviours of investors in the stock market; hence, the main objective of this research is to investigate the moderating effect of audit quality on the relationship between investor sentiment and stock price. The results show that the auditor reports and the auditor specialisation in the industry strengthened the investors' trust in the accounting information and affected the investor sentiment in-stock pricing; however, the auditor size and the auditor tenure did not have a moderating effect and did not affect the relationship between investor sentiment and stock price. Journal: Int. J. of Managerial and Financial Accounting Pages: 25-47 Issue: 1 Volume: 12 Year: 2020 Keywords: investor sentiment; stock price; audit quality; TSE. File-URL: http://www.inderscience.com/link.php?id=107000 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:1:p:25-47 Template-Type: ReDIF-Article 1.0 Author-Name: Zahida Sarwary Author-X-Name-First: Zahida Author-X-Name-Last: Sarwary Title: Strategy and capital budgeting techniques: the moderating role of entrepreneurial structure Abstract: This study explores how Miles and Snow's (1978) typology of strategy relates to a firm's choice of capital budgeting techniques (CBT) when the firm operates in a competitive market. Furthermore, it explores how this relationship is contingent on entrepreneurial structure. The study is based on data from 62 small and medium-sized enterprises (SMEs) operating on First North. The empirical data was collected using a survey and secondary data from annual reports and analysed with content analysis. The results show that an analyser strategy is positively related to the choice of sophisticated CBT, and a defender strategy is positively related to the choice of non-sophisticated CBT. Moreover, entrepreneurial structure positively moderates the relationship between prospector strategy and the choice of non-sophisticated CBT. The study also provides practical insights on how to align strategy, CBT, and structure among SMEs operating on competitive markets. Journal: Int. J. of Managerial and Financial Accounting Pages: 48-70 Issue: 1 Volume: 12 Year: 2020 Keywords: strategy; strategic planning tools; capital budgeting techniques; CBT; organisational structure; entrepreneurial structure; content analysis. File-URL: http://www.inderscience.com/link.php?id=107001 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:1:p:48-70 Template-Type: ReDIF-Article 1.0 Author-Name: Petros Lois Author-X-Name-First: Petros Author-X-Name-Last: Lois Author-Name: George Drogalas Author-X-Name-First: George Author-X-Name-Last: Drogalas Author-Name: Alkiviadis Karagiorgos Author-X-Name-First: Alkiviadis Author-X-Name-Last: Karagiorgos Author-Name: Eleni Karasteriou Author-X-Name-First: Eleni Author-X-Name-Last: Karasteriou Title: The phenomenon of tax evasion and undeclared work in Greece. Causes and the role of control mechanisms Abstract: The purpose of this paper is to investigate tax evasion through undeclared work incidents. It examines low taxation ethics observed from citizens and relates then to evasion levels connected to undeclared work. The research introduces a number of factors including different business sectors, a country's economic, sociological and political conditions. Furthermore, it investigates the phenomenon compared to inadequacies in state taxation and auditing mechanisms, as well as undeclared work's different types. The research was conducted in the second biggest industrial and economic centre of Greece in public administration organisations and accounting offices. The sample responded to closed questions questionnaire and the results showed that the low insurance and taxation ethics levels demonstrating by citizens are related most variables mentioned above. Overall, the study makes several important contributions, although of the most interesting results was the strong correlation between undeclared work and socio-political factors. Research findings contribute to the existing but limited literature, providing evidence for southern European countries and developing countries. Journal: Int. J. of Managerial and Financial Accounting Pages: 71-88 Issue: 1 Volume: 12 Year: 2020 Keywords: undeclared work; social security contribution evasion; contribution evasion; low insurance; tax morality; Greece. File-URL: http://www.inderscience.com/link.php?id=107002 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:1:p:71-88 Template-Type: ReDIF-Article 1.0 Author-Name: Ikrame Belabbes Author-X-Name-First: Ikrame Author-X-Name-Last: Belabbes Author-Name: Mourad Oubrich Author-X-Name-First: Mourad Author-X-Name-Last: Oubrich Author-Name: Fabio Fiano Author-X-Name-First: Fabio Author-X-Name-Last: Fiano Author-Name: Beatrice Orlando Author-X-Name-First: Beatrice Author-X-Name-Last: Orlando Author-Name: Demetris Vrontis Author-X-Name-First: Demetris Author-X-Name-Last: Vrontis Title: Conceptualisation of customer experience: the case of mobile telecoms services in Morocco Abstract: The mobile telecommunications industry in Morocco has undergone rapid evolution supported by globalisation and liberalisation. Mobile operators have embraced customer experience as a way to achieve sustainable competitive advantages. The purpose of this paper is to identify and analyse the drivers of customer experience as described by users in their own words. Our study explores a new conceptual approach for customer experience based on a literature review aiming to define the concept, identify the relevant dimensions and give insight into the most common methods of measurement. The research design consists of a qualitative study based on interviews and discussion with experts and practitioners and supported by focus groups conducted within mobile telecoms services' users in Morocco. The findings suggest that the most relevant determinants of customer experience in the Moroccan mobile telecoms market are the brand image, the pricing, the customer relation, the promotion and the usage tracking. Journal: Int. J. of Managerial and Financial Accounting Pages: 89-118 Issue: 1 Volume: 12 Year: 2020 Keywords: customer experience; measurement; telecom industry; operators; mobile telecoms services; Morocco. File-URL: http://www.inderscience.com/link.php?id=107003 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:1:p:89-118 Template-Type: ReDIF-Article 1.0 Author-Name: Domitilla Magni Author-X-Name-First: Domitilla Author-X-Name-Last: Magni Author-Name: Alberto Pezzi Author-X-Name-First: Alberto Author-X-Name-Last: Pezzi Author-Name: Demetris Vrontis Author-X-Name-First: Demetris Author-X-Name-Last: Vrontis Title: Towards a framework of students' co-creation behaviour in higher education institutions Abstract: The aim of this paper is to identify a matrix framework of students' value co-creation in higher education through the development of an innovative model that is able to understand the role of technology in facilitating students' co-creation behaviour. This study presents a systematic literature review methodology in order to analyse the phenomenon of co-creation in higher education institutions. The paper explores the drivers of students' involvement and identifies two different categories that are able to activate the students' co-creation behaviour: community involvement and exploitation of interactive technology. The resulting framework is useful to broaden the literature on value co-creation and can be used to guide practitioners on administration in higher education. The research presents both contributions to the conceptualisation of the student co-creation behaviour as a double construct and changes in the university co-creation scenario. Journal: Int. J. of Managerial and Financial Accounting Pages: 119-148 Issue: 2 Volume: 12 Year: 2020 Keywords: value co-creation; University 4.0; systematic literature review; student involvement; interactive technology; knowledge management co-creation; students' behaviour; higher education institutions; HEIs; community involvement; students' engagement; students' digital mindset. File-URL: http://www.inderscience.com/link.php?id=109129 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:2:p:119-148 Template-Type: ReDIF-Article 1.0 Author-Name: Faozi A. Almaqtari Author-X-Name-First: Faozi A. Author-X-Name-Last: Almaqtari Author-Name: Mohd. Shamim Author-X-Name-First: Mohd. Author-X-Name-Last: Shamim Author-Name: Hamood Mohd. Al-Hattami Author-X-Name-First: Hamood Mohd. Author-X-Name-Last: Al-Hattami Author-Name: Saleem Ahmed Aqlan Author-X-Name-First: Saleem Ahmed Author-X-Name-Last: Aqlan Title: Corporate governance in India and some selected Gulf countries Abstract: The present study highlights corporate governance practices in India and GCC countries. More importantly, this study discusses corporate governance codes in India and GCC countries in a comparative manner to compare these countries based on their corporate governance codes. The current study has potential implications for stock markets, policymakers and academicians in the GCC and India. The study focuses on the regulatory mechanisms of corporate governance that have to be implemented by listed firms in India and GCC countries. Some companies still have some deviations from the requirements of corporate governance regulations. Accordingly, regulators and policymakers could give more consideration for compliance and disclosure with these codes. This study brings reflective insights related to corporate governance mechanisms particularly, from developing countries context, i.e., GCC member states, and India. The present study adds to the existing stock of knowledge by highlighting the regulatory requirements of corporate governance codes in India and some GCC countries after the amendments of corporate governance codes in these countries. Journal: Int. J. of Managerial and Financial Accounting Pages: 165-185 Issue: 2 Volume: 12 Year: 2020 Keywords: corporate governance code; corporate governance mechanisms; India; GCC. File-URL: http://www.inderscience.com/link.php?id=109135 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:2:p:165-185 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Festa Author-X-Name-First: Giuseppe Author-X-Name-Last: Festa Author-Name: Maria Teresa Cuomo Author-X-Name-First: Maria Teresa Author-X-Name-Last: Cuomo Author-Name: Pantea Foroudi Author-X-Name-First: Pantea Author-X-Name-Last: Foroudi Author-Name: Gerardino Metallo Author-X-Name-First: Gerardino Author-X-Name-Last: Metallo Title: Wine tourism as a non-core business strategy for small wineries Abstract: In recent years, wineries have been implementing increasingly more wine tourism activities as complementary or supplementary services to enhance their wine products. This paper adopts an inductive research paradigm based on grounded investigation; more specifically, this paper begins with a case study and expands to involve further similar evidence. The findings of this study show that, for wineries, wine tourism represents a fundamental opportunity for communication (institutional and commercial), distribution (as a form of direct channel), and growth (to include tasting, catering, hospitality, and so on). Most importantly, for both scholars and managers, the results of the research highlight that wine tourism can become the main source of the business value, especially in the case of small wineries (an example of which is examined in the case study under analysis). In these situations, however, wine production still characterises the business because, otherwise, there can be no wine tourism, but wine production is not realistically critical to the business in terms of survival, competitiveness, and development. Journal: Int. J. of Managerial and Financial Accounting Pages: 149-164 Issue: 2 Volume: 12 Year: 2020 Keywords: core business; good practices; grounded theory; non-core business theory; wine business; wine tourism. File-URL: http://www.inderscience.com/link.php?id=109136 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:2:p:149-164 Template-Type: ReDIF-Article 1.0 Author-Name: Efstathios Magerakis Author-X-Name-First: Efstathios Author-X-Name-Last: Magerakis Title: Corporate cash holdings and financial crisis: evidence from the emerging market of Greece Abstract: This paper investigates the determinants and implications of cash holdings during both a recessionary and a growth phase of the Greek economy. Using a sample from 2003 to 2014, we find that, on average, Greek firms hold 13.8% of their total assets as cash and cash equivalents. We build upon the theoretical underpinnings of cash holdings determinants and provide evidence generally supportive of both a static trade-off model and pecking order model. The empirical results indicate that the cash ratio is positively associated with cash flow to assets, capital expenditures, industry cash flow volatility, and dividend payment. In contrast, corporate leverage, net working capital ratio, firm size, and loss are negatively related to cash ratio. This study highlights the importance of formulating additional regulatory actions and accounting policies to shield markets from a looming global shock. Journal: Int. J. of Managerial and Financial Accounting Pages: 186-215 Issue: 2 Volume: 12 Year: 2020 Keywords: cash holdings; cash determinants; trade-off theory; pecking order theory; precautionary motive; financial crisis; emerging markets; Greece; panel data; GMM estimator; Greece. File-URL: http://www.inderscience.com/link.php?id=109139 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:injmfa:v:12:y:2020:i:2:p:186-215