Miracle-dz/UniFAR-FTUs huggingface dataset:
A Multiattribute Benefits-Based Choice Model with Multiple Mediators: New Insights for Positioning

Previous research has demonstrated that consumers evaluate products according to their perceived benefits when making a choice. This article extends prior work by proposing a method that evaluates the degree to which multiple a priori defined benefits mediate product choices. The model is the first to consider process heterogeneity—that is, heterogeneity in how consumers perceive multiple attributes to positively or negatively affect multiple benefits simultaneously and the contribution of each benefit to product utility. The authors propose discrete choice experiments to holistically measure the link between attributes and benefits, as well as between attributes and choice, resulting in data that can be analyzed with a generalized probit model. The approach contributes to mediation research by offering an alternative method of handling multiple multinomial mediators and dichotomous outcome variables. An empirical illustration of bread choices shows how consumer judgments about health and value perceptions of products mediate purchase decisions. The authors demonstrate how the method can help managers (1) confirm and test existing knowledge about latent benefits, including whether they explain all the variation in choice, and (2) consider process heterogeneity to inform market segmentation strategies.
TATA KELOLA BERKELANJUTAN BAGI BUMN BIDANG KEUANGAN NON PUBLIK

Tujuan penelitian ini adalah untuk mempelajari pengaruh kebijakan mengenai remunerasi dewan komisaris, remunerasi dewan direksi, dan implementasi corporate governance terhadap kinerja Badan Usaha Milik Negara (BUMN) Bidang Keuangan yang tidak terdaftar pada Bursa Efek Indonesia.Penelitian ini menggunakan metode penelitian kuantitatif. Sampel berjumlah 7 (tujuh) BUMN Bidang Keuangan yang tidak terdaftar di Bursa Efek Indonesia yaitu PT Pegadaian, Perum Peruri, PT Tugu Pratama, PT Asabri, PT Jamkrindo, PT PNM, dan PT Pengelolaan Aset.Hasil penelitian menunjukan bahwa remunerasi komisaris tidak berpengaruh signifikan pada kinerja perusahaan, remunerasi direksi tidak berpengaruh signifikan pada kinerja perusahaan, dan tata kelola perusahaan berpengaruh signifikan pada kinerja perusahaan.Peneliti selanjutnya agar menggunakan sampel yang lebih besar pada BUMN non publik sehingga dapat diketahui dampak dari penerapan kebijakan kementerian BUMN pada Badan Usaha Milik Negara Non Publik dan menentukan kebijakan-kebijakan selanjutnya. Key Words: Remunerasi komisaris, remunerasi direksi, corporate governance, kinerja.
The influence of CEO risk tolerance on initial pay packages

Research Summary Based on agency theory, CEOs with greater risk aversion should be given greater incentive‐based compensation to motivate risk taking. We explore whether new CEOs receive initial pay packages that follow this recommendation, or instead receive pay packages that mirror their risk preferences. Rather than finding support for the agency theory perspective, we find that new CEOs are compensated in the way that reinforces their existing risk preferences. Specifically, using a CEO's political orientation to capture relative risk tolerance, we find that conservative‐leaning CEOs receive relatively less performance‐based pay than their liberal‐leaning counterparts. Supplemental analyses suggest this occurs through both a matching and tailoring process, whereby boards offer similar pay packages from CEO‐to‐CEO, but modify them based on differences in risk tolerances. Managerial Summary When designing a new CEO's pay contract, what proportion of the total compensation should be guaranteed versus performance based? To encourage risk taking, most researchers suggest that CEOs with greater risk aversion should have a pay mix that is more heavily weighted toward performance‐based pay. We find that the opposite occurs; new CEOs who are more risk averse tend to receive relatively less performance‐based pay than new CEOs who are more risk tolerant. This appears to occur because CEOs are attracted to firms that offered the prior CEO a pay package that appeals to the new CEO's risk tolerance. Our results also suggest that risk‐seeking CEOs' strategic actions are more strongly influenced by performance‐based pay, while more risk‐averse CEOs seem relatively unaffected by pay mix.
Equity Issues, Creditor Control and Market Timing Patterns: Evidence From Leverage Decreasing Recapitalizations

We contribute to the literature on “market timing” by exploring periods of simultaneous equity issues and debt retirements (a leverage decreasing recapitalization, LDR). We hypothesize and show that such LDRs are driven by measures of creditor control but are not predicted by capital investment. Nevertheless, we provide detailed evidence that LDRs occur after stock price run-ups and in periods of high valuation which subsequently decrease. The valuation dynamics are robust and also obtain for subsamples of LDR firms violating financial covenants. A pro-forma cash balance analysis further suggests these firms could have reduced discretionary expenses or sold assets to fund a significant debt retirement. Hence, LDR firms seem to “time the market”.
Making sense of the users of public sector accounting information and their needs

Purpose The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI. Design/methodology/approach This paper includes a literature review and conceptual reflections. Findings The review of recently published articles on the issue of “use of accounting information” presents an actual picture of the academic debate on purposes of use, user types, needs of various user groups and factors influencing the usability and the actual use of AI. The subsequent conceptual reflections deal with so far less regarded user groups, with options to strengthen the user perspective in budgeting and financial reporting, with approaches for engaging users in the content of accounting documents, with interrelations between user needs, usability and use intensity, including various antecedents of the different variables of the information-use issue. Research limitations/implications This paper presents promising routes for future research. Practical implications The paper emphasizes the importance of paying more attention to the specific information needs and the motivations of various stakeholder groups generally interested in using financial information. Originality/value The paper presents results of reviewing recent literature on the issue of “use of accounting information” and provides some insight into specific aspects of this issue.
PENGARUH FRAUD DIAMOND TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL STATEMENT DENGAN KEBIJAKAN ANTI FRAUD SEBAGAI VARIABLE MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018

Penelitian ini bertujuan untuk menganalisis pengaruh empat elemen dalam Fraud Diamond dalam mendeteksi terjadinya Fraudulent financial Statement dengan Kebijakan Anti Fraud sebagai variabel moderasi. Fraud Diamond terdiri dari elemen tekanan (pressure), kesempatan (opportunity), rasionalisasi (rationalization), dan kemampuan (capability). Variabel independen yang digunakan adalah Financial Target dengan proksi ROA, Ineffective Monitoring dengan proksi jumlah komisaris independen (DBOUT), Rasionalisasi dengan proksi TATA, dan Capability dengan proksi perubahan direksi (DCHANGE). Sedangkan variabel dependen yang digunakan adalah Fraudulent Financial Statement yang diproksikan oleh Manajemen Laba. Penelitian ini menggunakan tehnik sampling Purposive Sampling, dengan ketentuan perusahaan perbankan yang telah go public dan terdaftar dalam Bursa Efek Indonesia (BEI) serta mempublikasikan laporan secara lengkap selama periode penelitian (2016-2018). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan penelitian ini diperoleh kesimpulan bahwa dari keempat variabel independen yang digunakan, hanya variabel rasionalisasi yang diproksikan oleh TATA yang berpengaruh positif terhadap Fraudulent Financial Statement, sedangkan variabel ROA, DBOUT dan DCHANGE tidak berpengaruh terhadap Fraudulent Financial Statement. Selain itu kebijakan anti fraud yang ada di perusahaan perbankan tidak dapat memperlemah pengaruh ROA, DBOUT, TATA, dan DCHANGE terhadap Fraudulent Financial Statement.
Recognizing the Islamic Banking Consumer Behaviour from the Perspective of Product Knowledge, Brand Awareness and Attitude

This paper aims to identify the intention behavior of consumer in Indonesian Islamic banking, from the perspective of product knowledge, brand awareness and attitude. Data collected were then analyzed using structural equation modeling via Smart PLS.Research have found that product knowledge and brand awareness have positive significant impact on attitude, and attitude have positive significant impact on intention toward being the customer of Indonesian Islamic banking Keywords : Product Knowledge, Brand Awareness, Attitude, Intention and Islamic Banking DOI : 10.7176/JMCR/61-03 Publication date :October 31 st 2019
the effect of entrepreneurial factors in achieving institutional excellence a case study : the staff of al wasata securities companies in palestine

ج ءادهلِإا . ه ركش ريدقتو . و سره تايوتحملا . ع سره لوادجلا . ي لصفلا لولأا : راطلإا ماعلا ةساردلل . 1 1.1 ةمدقم : . 2 1.2 ةلكثم ةسا ردلا : . 3 1.3 تا ريغتم جذومنو ةسا ردلا : . 3 1.4 تايضر ةسا ردلا : . 4 1.5 ادهأ ةسا ردلا : . 5 1.6 ةيمهأ ةسا ردلا : . 5 1.7 تاحلطام ةسا ردلا : . 6 1.8 ةيجهنم ةسا ردلا : . 7 لصفلا يناثلا : راطلا يرظنلا ةسا ردلل . 8 ثحبملا لولأا : ةداير لامعلأا . 9 1.1.1 ةمدقم : . 9 2.1.1 موهفم ةداير لامععا : . 9 3.1.1 ةيمهأ ةداير لامععا : . 10 4.1.1 ادهأ ةداير لامععا : . 11 5.1.1 داعبأ ةداير لامععا : . 11 6.1.1 تا زيمم ةداير لامععا : . 14 7.1.1 ائا خ ييّداير لامععا : . 14 8.1.1 دئاو ةداير لامععا : . 15 9.1.1 عاونأ ةداير ةمظنملا : . 16 10.1.1 لماوعلا ةمعادلا روهظل داور لامععا : . 16 11.1.1 راثلآا ةيدا تقاا ةيعامتجااو ةدايرل لامععا : . 17
A Chain Multiple Mediation Model Linking Strategic, Management, and Technological Innovations to Firm Competitiveness

Purpose – This study attempts to build an integrated framework to discuss the influence of three types of innovations, i.e. strategic, management, and technological innovations, on firm competitiveness. Design/methodology/approach – Paired survey responses are collected from 303 firms located in China. A confirmatory factor analysis is implemented with SPSS AMOS software to check the reliability and validity of all measures through structural equation modeling. Four hypotheses are empirically examined with SPSS PROCESS Macro in combination with a bias-corrected bootstrapping technique to test the chain multiple mediation model linking strategic, management, and technological innovations to firm competitiveness. Findings – Although strategic, management, and technological innovations are carried out at different organizational levels, they formulate a holistic framework to jointly improve firm competitiveness. Strategic innovation strengthens firm competitiveness through three parallel routes, i.e. via management innovation, via technological innovation, and via the serial mediating mechanism of management and technological innovations. Also, the mediation effect of management innovation is significantly stronger than that of technological innovation. Originality/value – This study integrates strategic, management, and technological innovations into the process of improving firm competitiveness to account for their joint influences, challenging the conventional paradigm where different types of innovations are investigated separately. Cross-domain knowledge flow, exchange, and combination are realized within the broad innovation construct.
Influence of “health” versus “commercial” physical activity message on snacking behavior

PurposeThis study aims to investigate whether the effect of exposure to video communication displaying physical activity (PA) would affect viewers’ snacking behavior depending on the type of message. Specifically, it is expected that food intake would be significantly higher when the message is labeled as a “commercial message” rather than a “health message”. Design/methodology/approachTwo experimental studies are conducted that manipulate the type of message (commercial message vs health message). In Study 1, the participants’ level of involvement (low vs high) is also manipulated. In Study 2, the intensity of the PA displayed in the videos (low vs high) is manipulated, and a control group is included. The main dependent variable is the number of sweets eaten while watching the ad.FindingsResults from both studies show that the influence of a PA exposure on food intake is influenced by the nature of the communication. Participants exposed to the commercial message eat more sweets than those exposed to the health message (ηp2= 0.06). Being exposed to a health message elicits self-regulated eating behaviors with no more sweets eaten than in the control group. In addition, the effect of the type of message is moderated by the intensity of the PA displayed. The difference of sweets consumed depending on the type of message is significant only when the physical intensity displayed is low.Research limitations/implicationsThe present research emphasizes the moderating role of the type of communication on food intake when recipients are exposed to a PA message. Further research must be conducted to enlarge the understanding of the phenomenon considering other critical variables such as inter-individual differences (e.g. body mass index and self-regulation skills), types of food (e.g. healthy vs unhealthy) and other contexts (e.g. watching sports events on television). Practical implicationsThe present findings have implications for marketers, health practitioners, policymakers and consumers. They stress the significance of how the implicit goals of the messages are taken into account within consumers’ information processing and how this can affect subsequent consumption behaviors. PA displayed through a commercial message has the most negative impact on food intake, especially when the intensity of PA is low. PA displayed through a health message shows no impact on food intake, whatever the intensity of the PA. It emphasizes the importance of combining exposure to PA through advertising or sporting events to a message promoting healthy and balanced eating behaviors.Originality/valueThe value of the present research lies in an additional understanding of the complex effect of passive exposure to a PA message on subsequent food consumption. Furthermore, the present study expands research on persuasive communication and has critical implications for public health issues.
The Effects of Reciprocity and Cognitive Dissonance on Board Members' Clawback Decisions

My dissertation is composed of two studies, an experiment and a survey. The experiment examines whether the norm of reciprocity causes board members to make decisions that favor those who nominated them to the board. I hypothesize that board members are more likely to bias decisions in favor of the CEO at the expense of shareholders when the CEO nominated them for the board than when they were nominated by shareholders. I also examine whether this reciprocal behavior is greater when it is easier for the board member to rationalize helping the CEO. I test these predictions using an experiment in which the board member recommends the amount of incentive compensation to claw back from the CEO after an earnings restatement. I do not find my hypothesized results using board members’ own decisions because most board members report they would claw back the full amount regardless of who nominated them. I also use an approach common in psychology literature and examine board members’ beliefs about other board members’ clawback decisions, and find results consistent with my reciprocity hypothesis. Specifically, board members believe other board members will claw back less compensation from the CEO when they were nominated by the CEO than they do when nominated by shareholders. I find mixed evidence regarding whether board members claw back less when it is easier to rationalize helping the CEO. My survey investigates board members’ clawback decision further by examining board members’ perceptions regarding the decision to claw back compensation from a CEO. The findings of these studies inform the SEC’s current debates regarding whether to allow shareholders to nominate board members and how much discretion board members should have over clawback decisions.
An Assessment of Climate Change Adaptation Strategies by Smallholder Agribusinesses in Mau Ranges, Nakuru County

mallholder agribusinesses contribute to the generation of grey and blue collar jobs. However, majority of the individuals in smallholder agribusiness production systems do not have the guarantee of sustainability attributed to production and marketing constraints associated with the agricultural value chain. This research focused on the climate change challenge facing the sector. The government efforts and support on the smallholder supply chain optimisation programs requires a participatory process to ensure that there is a capacity building for any future uncertainty. Smallholder production systems can help mitigate climate change by reducing both the production of greenhouse gases and the consumption of fossil fuel-based energy. Greenhouse gas emissions can be reduced by implementing energy conservation measures, through energy efficient lighting and space heating, incorporating greater recycled content in products and selecting production processes that either emit or use less greenhouse gases. This study sought to investigate the strategies employed by smallholder agribusiness production systems in climate adaptation. The research focused on three independent variables; Business innovation opportunities, Smallholder risk assessment measures and Smallholder supply chain optimisation programs on climate change adaptation. The study adopted a cross sectional survey research design targeting 94 smallholders and agribusinesses in Mau Ranges in Nakuru County through a purposive sample size of 47. Data was collected through both structured questionnaires and structured interviews. Quantitative data was analysed descriptively and qualitative data was analysed using content analysis. The finding of the study shall be useful to the stakeholders especially the local farmers and businesses that benefit from agriculture. The supply chain optimisation and value addition technologies will be enhanced, hence Smallholder production systems can capitalise on climate change adaptation and biodiversity loss by developing technologies, products and services that help to improve resilience to the effects of climate related risks and opportunities. Key Words: Smallholder Agribusiness, Climate Change Adaptation, Business Innovation, Risk Management, Supply Chain Optimization, Biodiversity Loss
Consumer Acceptance of Mobile Gift Certificates- Focused on UTAUT2 -

With the development and spread of smart devices, the proportion of mobile shopping is gradually increasing, and the market for mobile gift certificates is also increasing. This study examines the usage status and acceptance attitude of mobile gift certificates for university students who are major customers of mobile gift certificates. Also, based on the extended integrated technology acceptance model (UTAUT2), the results of the analysis of the mediating effect of the intention of the user on the relationship between acceptance of mobile vouchers and recommendation intention were presented. As a result of the analysis, it was shown that the effort expectation, hedonic motivation, price utility, and habit had significant influence on the intention to use the mobile gift certificates. Also, the intention to use mobile gift certificates has mediating effects between effort expectation, hedonic motivation, price utility and recommendation intention. The results of this study can be applied to strategic marketing such as recruitment of new customers through mobile gift certificates while explaining customers' acceptance of technology to mobile gift vouchers or future prospective customers
Antecedents to Customer Engagement: Moderating Role of Media Richness of Brand Pages

A key contributor to a brand’s strength is how well its customers are engaged with the brand. With marketers spending huge amounts of money on social media presence of their brands, it becomes vital to assess how well this social media presence in the form of brand pages is able to generate customer engagement. This study explores the characteristics of online brand pages and examines how they impact customer engagement with the brands. We also examine the moderating role of brand pages’ media richness in relationship with the characteristics of the brand page and customer engagement. The conceptual model proposed is evaluated using data from 479 survey responses towards 23 brand pages. This study contributes to the literature on customer engagement by proposing a decomposition of its dimensions and studying it in a system of conceptual relationships with its antecedents.
The secret to a successful homestay development: lesson from Miso Walai Homestay (MWH) Kinabatangan Sabah, Malaysia

The homestay, as community tourism, can become a catalyst for economic development of rural communities. However, the issue of sustainability of the homestay programme in the context of community development remains debatable. Previous studies revealed that the actual impact of homestay on the local community, especially in terms of the economy, remains at a minimum, and most of the homestay programme is not competitive or it is short-lived, especially when there is less or no help from external parties such as the government, NGOs etc. This study was conducted to explore the secret to successful homestay programmes using Miso Walai Homestay (MWH) in Kinabatangan, Sabah as a case study. A total of 15 key informants from the local community and external bodies who had been involved in the MWH starting from its early development were selected as research respondents. The data were collected using the semi-structured interview and analysed based on theme. The analysis revealed that the involvement of the local community in the initial development process utilising the bottom-up approach was the key to the successful operation of Miso Walai Homestay, which has received domestic and international recognition. The sense of ownership among the local community stimulated the whole community to participate in and to sustain the homestay.