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849 items in total found

Journal Articles | 2020

Does financial reporting quality vary across firm life cycle?

Gopal V. Krishnan, Emma-Riikka Myllymaki, and Neerav Nagar

Journal of Business Finance & Accounting

This study provides empirical evidence that across firm life cycle there is considerable variation in financial reporting quality. Specifically, the focus is on matching quality captured by the contemporaneous correlation between revenues and expenses and on the likelihood of material misstatements in financial statements. On balance, we observe an inverted U-shaped pattern of financial reporting quality, that is, lower quality during the introduction, growth, and decline stages, compared to the mature stage of firm life cycle. First, we find poor matching of expenses with revenues in the introduction, growth, and decline stages. This implies conservative or aggressive recognition of expenses, leading to less informative earnings, and hence lower financial reporting quality. Then, we examine the likelihood of material misstatements, measured by weaknesses in internal control over financial reporting, financial statement restatements, Securities and Exchange Commission's (SEC) accounting and auditing enforcement releases (AAER), and financial statement divergence (FSD) scores. We find clear indications that firms in the introduction, growth, and decline stages are significantly more likely to have misstatements in their financial statements compared to firms in the mature stage. Overall, the findings of this study enhance our understanding of the role of life-cycle stages in causing variation in financial reporting quality.

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Journal Articles | 2020

Demand for Crop Insurance in Developing Countries: New Evidence from India

Ranjan Kumar Ghosh, Shweta Gupta, Vartika Singh, and Patrick S. Ward

Journal of Agricultural Economics

Determining farmers’ real demand for crop insurance is difficult, especially in developing countries, where there is a lack of formal financial sector integration and a high reliance on informal risk mitigation options. We provide some new estimates of farmers’ willingness-to-pay for insurance in the context of a large-scale subsidised programme in India. We conducted a discrete choice experiment with agricultural households across four states in India, enabling us to estimate preferences for specific insurance policy attributes such as coverage period, method of loss assessment, timing of indemnity payments and the cost of insurance. Our results suggest that farmers do value crop insurance under certain conditions and some are willing to pay a premium for such coverage in excess of the subsidised rates they are currently required to pay under this programme. In particular, farmers value the assurances that they will receive timely payouts when they incur losses, and may not have a strong preference for the method with which losses are assessed. On the other hand, farmers are quite sensitive to coverage periods. Our baseline assessment shows that when optimised to farmer requirements, there can be a sizeable demand for crop insurance by developing country farmers.

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Journal Articles | 2020

Construction, validation and generalization of SERVSTRESS: a measure for service induced customer stress

Subhadip Roy and Varsha Jain

European Journal of Marketing

Purpose

The purpose of this study is to construct and validate a generalizable scale to measure service induced perceived stress for customers of personal services with a high level of intangibles having both online and offline components.

Design/methodology/approach

Five studies were conducted to this end. The first was qualitative and the rest were quantitative (survey) with a total sample size of 1,300. The last study was conducted in a different country than the first four.

Findings

The studies resulted in a five-dimensional SERVSTRESS scale to measure service induced stress for customers with the following dimensions, namely, psychological stress; information stress; complexity stress; personnel stress and outcome stress. The scale was tested in a nomological network.

Research limitations/implications

The present study addresses a hitherto unaddressed gap in marketing literature with the construction and validation of a scale to measure service stress of a customer (named SERVSTRESS) using data from five studies spanning two countries.

Practical implications

The SERVSTRESS scale is relevant for the practitioners as it adds more value beyond the traditional service quality measures and allows the marketer to understand the nature of the stressors (with a specific focus on which is going right and which is going wrong) in the service delivery and allow him/her to take remedial actions.

Originality/value

The originality of the study is in the creation of a new scale to measure personal service stress and uncovering its underlying dimensions.

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Journal Articles | 2020

Assessing advertisement quality on C2C social commerce platforms: an information quality approach using text mining

Deepak Trehan and Rajat Sharma

Online Information Review

Purpose

The purpose of this paper is to test relevance of the information quality (IQ) framework in understanding quality of advertisements (ads) posted by ordinary consumers.

Design/methodology/approach

The main objective of this study is to assess quality ads posted on customer-to-customer (C2C) social commerce platforms from an IQ framework. The authors deployed innovative text mining techniques to generate features from the IQ framework and then used a machine learning (ML) algorithm to classify ads into three categories ‐ high quality, medium quality and low quality.

Findings

The results show that not all dimensions of IQ framework are important to assess quality of ads posted on the platforms. Potential buyers on these platforms look for appropriate amount of information, which is objective, concise and complete, to make a potential purchase decision.

Research limitations/implications

As the research focuses on specific product categories, it lacks generalisability. Therefore, it needs to be tested for other product categories.

Practical implications

The paper includes recommendation for C2C marketplaces on how to increase quality of ads posted by consumers on the platform.

Originality/value

This study has focused on the user-generated content posted by ordinary consumers on the C2C commerce platform to sell used goods. Though C2C model has been developed on ads posted on C2C platforms, it can be established for brands as it provides them with an insight into latent dimensions that a consumer shall look for in an ad on social commerce platforms.

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Journal Articles | 2020

Analyzing the role of national culture on content creation and user engagement on Twitter: The case of Indian Premier League cricket franchises

C. Deep Prakash and Adrija Majumdar

International Journal of Information Management

The content generation strategy of a sports franchise determines whether the user engagement increases or decreases on social media platforms. Thus, the role of Chief Operating Officer (COO) is profound who generally decides and governs social media policies of the franchises. We show that the cultural differences between local-COO vis-à-vis foreign-COO-governed sports franchises reflect in their content generation strategy and are also associated with user engagement. We use Hofstede's cultural dimensions theory and extract relevant features from the tweets. Overall, the results show that user engagement is more when the content generation strategy is in alignment with fans’ national culture. The first contribution of our work is towards showing the incremental impact of power distance, individualism and collectivism on user engagement. The second contribution of our work is towards feature construction, feature selection and building authorship attribution classifiers to understand the content generation strategy. Prior literature shows that national culture impacts writing of online reviews. We investigate the role of national culture in social media content generation and user engagement and extend the literature. Our study is useful for organizations to understand the role of national culture in content generation and how it is related to user engagement.

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Journal Articles | 2020

A scoping review of the contributions of farmers' organizations to smallholder agriculture

Livia Bizikova, Ephraim Nkonya, Margitta Minah, Markus Hanisch, Rama Mohana Rao Turaga, Chinwe Ifejika Speranza, Muthumariappan Karthikeyan, Lixia Tang, Kate Ghezzi-Kopel, Julie Kelly, Ashley Casandra Celestin, and Beth Timmers

Nature Food

Farmers’ organizations (FOs), such as associations, cooperatives, self-help and women’s groups, are common in developing countries and provide services that are widely viewed as contributing to income and productivity for small-scale producers. Here, we conducted a scoping review of the literature on FO services and their impacts on small-scale producers in sub-Saharan Africa and India. Most reviewed studies (57%) reported positive FO impacts on farmer income, but much fewer reported positive impacts on crop yield (19%) and production quality (20%). Environmental benefits, such as resilience-building and improved water quality and quantity were documented in 24% of the studies. Our analysis indicates that having access to markets through information, infrastructure, and logistical support at the centre of FO design could help integrate FOs into policy. Natural resource management should also be more widely incorporated in the services provided by FOs to mitigate risks associated with environmental degradation and climate change. Finally, farmers who are already marginalized because of poor education, land access, social status and market accessibility may require additional support systems to improve their capacities, skills and resources before they are able to benefit from FO membership.

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Journal Articles | 2020

Religious influences in unrestrained consumer behaviour

Jaskaran Singh, Gurbir Singh, Satinder Kumar, and Ajeet N.Mathur

Journal of Retailing and Consumer Services

Religion is known for transforming human behaviour in many ways. This research investigates the influence of religiosity on two unrestrained buying constructs; impulsive and compulsive buying. The focus of this paper is on both intrinsic and extrinsic dimensions of religiosity. The first study provides important insights into the differential impact of these two dimensions of religiosity on unrestrained buying constructs. The second study explores the underlying mechanism of the relationship between extrinsic religiosity and unrestrained buying behaviours. Results show a negative relationship of intrinsic religiosity and a positive relationship of extrinsic relationship with unrestrained buying constructs. We also found that this relationship for extrinsic religiosity is mediated by susceptibility to interpersonal influence and moderated by long-term orientation. This research explains the differential impact of religion on unrestrained buying behaviour.

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Journal Articles | 2020

Lifelong Reading for a Billion People

Brij Kothari and Tathagata Bandyopadhyay

Stanford Social Innovation Review

Same language subtitling (SLS) on India’s major TV channels went from concept in 1996 to national broadcast policy in 2019. This is the story of how we did it.

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Journal Articles | 2020

EHR application portfolio and hospital performance: Effects across hospitals with varying administrative scale and clinical complexity

Pankaj Setia, Nirup Menon, and Sankara Subramanian Srinivasan

Information & Management

Electronic Health Record (EHR) has the potential to transform the work required to create and deliver healthcare services. This has triggered large-scale adoption across hospitals. However, whether all hospitals obtain a similar effect from their EHR implementations remains an important question because there are significant differences differences in characteristics of hospitals adopting these systems. To examine differences in effects across hospitals, we examine whether the impacts of EHR applications are contingent on work domains, by assessing performance effects across hospitals with varying administrative scale and clinical complexity. Because EHRs constitute a suite of applications with different functionalities, examining the effects of different sets of applications is challenging due to nonlinear interdependencies between applications. Therefore, we use an archetype approach, identifying synergistic EHR (EHRSYN) archetype as an ideal portfolio—a conceptual anchor for a hospital’s EHR portfolio. We test contingencies by combining this technology archetype with the work domains—administrative scale and clinical complexity. We test our hypotheses using empirical data from 137 hospitals in California, hypothesizing the differences in effects of EHRs on financial, operational, and clinical performances across hospitals with different administrative scales (size) and clinical complexities (case-mix) of work. While hospitals gain the most by implementing a portfolio close to the EHRSYN archetype, our nuanced models reveal that the benefits of such portfolios increase for large hospitals and are greater for hospitals treating less complex cases. These findings underscore how variations in applications used and work domains demarcate boundaries related to the performance effects of EHRs. We present a detailed discussion of the theoretical contributions and practical implications of our findings.

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Journal Articles | 2020

It runs in the family: The role of family and extended social networks in developing early science interest

Devasmita Chakraverty, Sarah N Newcomer, Kelly Puzio, and Robert H Tai

Bulletin of Science, Technology & Society

Research shows that early scientific interest is associated with science degree completion and career selection. However, little is known about the conditions that support early scientific interest. Using a “funds of knowledge” theoretical framework, this study examined the role of parents, family, and extended social networks in fostering early interest in science. Using interview narratives from 116 scientists (physicists and chemists) in the United States, we conducted a qualitative thematic content analysis. Findings suggest that children who become scientists in adulthood often received early, informal opportunities to use and manipulate material objects and discover how the world works. Second, families used a wide variety of scientific terms at home and encouraged children to pursue their interests whether in science or other fields. Third, these future scientists were often networked with extended family members or friends to observe and do science when they were quite young. Collectively, these findings highlight the specific ways in which families fostered early scientific interest and aided in supporting a student-directed learning environment.

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