bluuebunny/crossref_metadata_2025_split huggingface dataset:
Do Tax Avoidance and Firm Ownership Matter for Sustainable Finance Disclosure? Evidence From the Listed Banks in Asean Countries
Authors: Maheresmi Mara , Probohudono Agung Nur , Arifin Taufiq , Widarjo Wahyu 
Published: May 2023

Purpose: The rise of sustainability concern has brought the sustainable finance disclosure to the financial industry. Our study examines the effect of tax avoidance and firm ownership on sustainable finance disclosure in the Listed Banks in ASEAN Countries.

Theoretical framework: The study explores the sustainable finance phenomenon by following the concept of agency theory and institutional theory.

Design/methodology/approach: Using purposive sampling method, we generate a set of panel data with a total of 327 observations from 109 banks during 2017-2019, analyzed with panel data regression.

Findings: We discover that the level of sustainable finance disclosure in ASEAN banking industry is still low in overall, despite the practice in Singapore has been considerably high. Empirical analysis with panel data regression reveals that government ownership has positive effect on sustainable finance disclosure, emphasizing the role of government shareholders in boosting sustainable finance disclosure practice. Meanwhile, family ownership and tax avoidance exhibit no significant effect. This research contributes to the development of the literature as one of the initial studies investigating sustianable finance disclosure in ASEAN.

Research, Practical & Social implications: We also bring several implications for the improvement of sustainable finance disclosure in ASEAN banking sector. The enforcement for sustainable finance disclosure should be increased by maximizing the role of the government and business regulators. Banks should also participate properly in sustainable finance disclosure regardless of the financial and ownership aspects and thus can help achieve sustainable development goals.

Originality/value: The study provides new insights regarding the impact of tax avoidance and firm ownership in ASEAN banking sector.
Prospects for Implementation of Green Campus in Education And Research Pillars at Edupark Fkip Unsri Become Edutourism
Authors: Husin Azizah , Maharani Siti Dewi , Raharjo Makmun , Yosef Yosef , Sumarni Sri , Handrianto Ciptro 
Published: May 2023

Purpose: This study aimed to look into opportunities for implementing green campuse on education and research pillars at edupark to become Edutourism in the Faculty of Teacher Training and Education Science, Sriwijaya University (FKIP Unsri).

Theoretical framework: Educational tourism knowns as Edutourism provides combination between travel and educational material which focuses on learning through experience. It is a general term used by schools and other educational institutions, like colleges and universities to involve students and communities for learning based on nonformal situation in Edupark around them. Previous studies showed the potential and benefits of an area that can be used for educational tourism and tourist visits for educational activities, training, empowerment programs, research, laboratory studies, and higher education programs. Edutourism programs have shown to help students and communities learn better and get along better with others.

Methodology: This study implemented a descriptive design and content analysis to develop SWOT (Strengths, Weaknesses, Opportunities, and Threats) Analysis. This study involved 44 FKIP Unsri lecturers as participants by using a questionnaire for data collection.

Findings: Based on the SWOT analysis, it was determined how critical it is to have a sufficient number of education centers in the Edupark area, as well as a sufficient number of study programs preparing educators and a sufficient number of education centers in the Edupark area to meet the needs of the visitors.

Research, Practical & Social implications: Future studies should focus on management and development of Edupark for each faculty in Sriwijaya University. It is important to create teaching-learning situation by loving nature and building good interaction among lecturers, students and communities.

Originality and Value: A green campus is a part of becoming a sustainable higher education institution. As part of a green campus, the Edupark of the FKIP Unsri provides a space for activities based on the pillars of education and research. The support in the form of the commitment of faculty leaders and the motivation and socialization that have been carried out for the use of the FKIP Unsri edupark have made lecturers use edupark for research and teaching students.
Sustainable Strategy: Analyzing the Role of CSR Communication of Select Companies to the Stakeholders
Authors: Selvalakshmi V. , Gayathri S. , Anitha L. , Ramachandran S. 
Published: May 2023

Purpose: The purpose of this study is to examine how companies reach their stakeholders through their website for communicating their sustainable practices and also identify the effectiveness of website communication. Better communication of CSR policies and adopting technologies for implementation would make the company’s sustainability policy stronger (Gayathri S, J.V, 2019)

Theoretical Framework: This research paper deals with the concept ,as per signaling theory, which states that CSR communication through the corporate website (CSRccw) largely contributes to building corporate image (Hetze, K., & Winistörfer, H.,2016).From the list of top 100 CSR companies in India for the year 2020 listed in the futurescape webpage available online at:https://www.futurescape.in/responsible-business-rankings/indias-top-100-companies/,four companies have been chosen for the analysis. This is the research paper in the process; thus it was intended to study two sectors initially and in the future study other sectors are decided to be included. The respective company website section of CSR (Corporate Social Responsibility) was assessed, and the report was analysed using NVivo software.

Design/methodology/approach: Website of the organizations were analyzed using Nvivo (Nvivo 12 – Trial Version). It is a mixed-method data analysis tool with text analysis capabilities. The method employed in this study is a word cloud and text analysis. This analysis adopts a quantitative approach looking at word frequency, word co-occurrence, and the clustering of documents based on word similarity.

Findings: Organizations aims at adopting sustainable practices and above all they focus and intent to communicate the same to their stakeholders. The Results of this research paper indicates that, organizations predominantly use website among other CSR communication strategies. Most of their focus areas were youth, education. Community development. Words used prominently helped the stakeholders to relate the words which reflected in brand building.

Research, Practical/social implications: The study has analyzed only four companies as a starting point and future studies can be rigorously done using a larger set of sample date set.. a sentimental analysis can be done. Since social media is becoming an effective communication platform, corporations should pay more focus on using social media especially through its website. The corporations should encourage stakeholders’ views related to CSR communication on social media.

Originality/value: The value of this research is that, it helps us understand the way companies use their website for CSR communication, since the majority of these type of studies were conducted are in the developing countries like US and Europe. Limited research and insights are found in the emerging markets. This study focuses on the emerging markets.
Trend and Knowledge Structure of Cryptocurrency Reserch in the Scopus Database
Authors: Detthamrong Umawadee , Chansanam Wirapong 
Published: May 2023

Purpose: This study aims to utilize the bibliometric method to investigate the most important characteristics and key research topics in the literature on cryptocurrency research.

Theoretical framework: This study used a text mining framework based on domain-level and knowledge structure analysis.

Design/methodology/approach: Based on domain-level and knowledge structure analysis, this study used data from the Scopus database, which included 1,685 published articles from 2018 to 2023 on cryptocurrency research. Data analytics and visualization may be accomplished with the bibliometrix package in R software.

Findings: The result found that, there has been a fifty percent annual growth in cryptocurrency research since 2018. Studying the most frequently used terms and phrases in the research makes it possible to see which research areas have the greatest impact. According to the results, (1) cryptocurrency market, (2) market efficiency, (3) herding behavior, (4) COVID pandemic, (5) safe haven, (6) stock markets, (7) financial markets, and (8) volatility spillovers should be the emphasis of future research.

Research, Practical & Social implications: This article will be useful to scholars and practitioners looking for research directions. Based on the trending topics and knowledge structure of cryptocurrency research, this research also suggests potential new study topics for the future.

Originality/value: The value of these findings revealed an increase and a new aspect of cryptocurrency research in the business field related to the continued expansion of empirical research documents, researchers/authors, global collaboration, and co-citations.
Unlocking the Benefits of Outbound Incentive Travel: A Comprehensive Review Study
Authors: Sood Devika , Sajnani Manohar , Gautam Prashant Kumar 
Published: May 2023

Purpose
The objective of this research was to contribute to the literature on incentive travel programs and provide a foundation for future research in this area. To highlight the social implications of outbound incentive travel programs, including their potential impact on employee well-being, customer relationships, tourism, economic development, and the environment.
Theoretical Framework
A framework for knowledge generation and theory development in incentive travel is attempted through the literature review.

Design/ Method / approach
A chronological analysis of the literature on incentive travel and event tourism is the focal point of this study. With reference to seminal contributions, key terms and concepts are underlined. Journals, publications, and research pertaining to this topic have been reviewed using content analysis. Each article was subjected to a series of content analyses, where the type of content, nature of the research, theme and sub-theme, publication year, type of journals, area or city focus, type of data and analysis tool used, respondent and author profile were all taken into consideration. A total of 45 papers were categorized according to the year they were published and then analyzed using the descriptive analysis approach.
Findings
The findings of the study are likely to provide a comprehensive understanding of outbound incentive travel programs and their potential benefits and challenges, and offer practical guidance for organizations looking to implement these programs in a responsible and effective manner.

Research, Practical & Social implications
The study may identify gaps in the existing literature on outbound incentive travel programs, highlighting areas for future research and exploration.

Originality/ value
the study has the potential to contribute to both academic research and practical applications related to outbound incentive travel programs, and may have broader implications for organizational culture, values, and social responsibility.
The Role of Arbitration in Protection the Owner of Famous Trademark from the Degital Environment Infringment
Authors: Alfalahi Qusay , Al-Shibli Farouq 
Published: May 2023

Purpose: The aim of this study is to help consumers to move towards choosing specific goods and services that are better suited to their sense and needs by relying on the trademark of the commodity or service that has been taken as a website address for the promotion of goods or services.

Theoretical Framework: The infringements on the rights of owners of famous trademarks taking addresses to e-commerce sites for the purposes of advertising and promoting goods and services offered by such websites or even bargaining the owners of famous trademarks for large amounts of money for ceding the registered website address. Arbitration has emerged as an effective means for resolving intellectual property disputes, including the ownership disputes of famous trademarks, and providing civil protection for the rights of their owners. The effectiveness of arbitration is derived from many advantages achieved by this means for the litigation parties, in particular the owner of the well-known trademark compared to litigation as an original and traditional means of resolving trademarks’ disputes. Particularly, Arbitral awards in the mentioned cases have been rendered just and fair to the extent that they support the stability of global trade.

Design/Methodology/Approach: The nature of this study assumed the adoption of the descriptive analytical approach to the provisions of the arbitration and trademark legislation recently promulgated in the United Arab Emirates in comparison with provisions adopted by some of the legislation enacted in other states and provisions decided upon by international intellectual property rights organizations and conventions.

Findings: The result of this study is the reputation of the trademark is a presumption of the bad faith of the owner of the website who used that trademark as a name of the website which was registered in the digital environment, while the arbitral tribunal’s direction should be towards the good faith presumption of the respondent, in the case preceding the registration of the website, and the date of registration of the trademark.

Research Practical and Social Implications: The study is being prepared to address numerous challenges faced by the owners of renowned brands, including the ease of registering websites with names of such brands without conditions or regulations that prevent such abuses.

Originality/Value: The value of this study is being the first study to be conducted in the UAE. Besides, the examination of the role of arbitration in protection the owner of famous trademark from the digital environment infringement adds new knowledge to the academicians.
Commercial Banks' Contribution to Expanded Investment and Credit in Jordan
Authors: Dabbas Motasem Mohammad Naji Al 
Published: May 2023

Purpose: The study aimed to investigate the role of commercial banks in increasing investment and credit facilities in Jordan.

Theoretical framework: The theoretical literature in this study sheds a light on the role of the commercial banks in in increasing investment and credit facilities. It also sheds a light on the role of commercial banks in supporting economy.

Design/methodology/approach: The researchers adopted a descriptive analytical and quantitative approaches. The study’s sample includes all the commercial banks in Jordan. The researcher collected data on commercial banks from reports issued by the Central Bank of Jordan. The sampled banks include: (Bank of Jordan, Arab Bank, Capital Bank and Etihad Bank). The data targets the period (2017-2020).

Findings: The researcher found that there is an important role for Commercial banks in investment in general, due to an increasing the financial indicators of Commercial banks related to investment during the years (2017-2020). The study reported that the value of Commercial banks credit facilities increased significantly during .The comparison period (2017-2020)

Research, Practical & Social implications: The present study provides information and review of literature for the ones interested in conducting studies about the impact of commercial banks on economic variables. It also provides the decision makers in the Jordanian Ministry of Finance with useful information for supporting and improving investment in Jordan.

Originality/value: The present study is significant because it is the first study that addresses the role of commercial banks in increasing investment and credit facilities in Jordan as far as the researcher knows.
Television Advertisements: Children's Pestering Power Influence on Parents Buying Behaviour
Authors: Gunardi Ardi , Mathur Swati , Jusuf Eddy 
Published: May 2023

Purpose: This original exploratory research study was to examine the influence of children's pestering on parents buying process called as pester power.

Methodology: Data were collected from 654 respondents of 6-15 years age group children and their parents using non-probability samplings through survey and interview methods by a structured questionnaire, from two states of Andhra Pradesh and the Telanagna States of India. Finally, 437 (66.8%) samples data was analyzed using the IBM SPSS and AMOS package using Exploratory Factor Analysis (EFA), and Structural equation modeling (SEM).

Findings: The study results revealed that entertainment, advertisement likability, content credibility, quality information and celebrity endorsement had a significant impact on children's pestering power, that affects their parents buying process. Families who want to shield their kids from needless commercial exploitation have a clear understanding of their problems, and the legislature must take crucial measures to control such advertisements to protect children, parents and society. Business people and media advertisers must focus on children attracting ads to provide quality, reliable, accurate and timely information about products as well as employing likeable and popular celebrity endorsement in the TV advertisements.

Novelty: The study helpful to marketer and advertiser to build strong advertising strategy improve the consumer retention.
Do Global Competitiveness, Cultural Resistance and Capital Financing Drive Value Creation?
Authors: Egberi Kelvin Agbarha , Oboreh Lucky Edafetano 
Published: May 2023

Purpose: While value creation has long been a target for most economies of the world, only recently have certain macroeconomic and socio-economic practicalities been discovered to play key roles in propelling value creation. Amazingly, this is a topical theme characterized by a rareness of both theoretical and empirical researches. Thus, the aim of this paper is to assess whether microeconomic and socio-economic practicalities (what has been termed as global competitiveness, capital financing and cultural resistance) drive value creation.

Theoretical Framework: The theoretical framework is hinged on the resource-based theory of value creation, which emphasizes the roles financial (capital financing), social (cultural) and human resources play in driving entrepreneurial activities or value creation

Design/Methodology/Approach: Three specific types of drivers of value creation are considered; the first being global competitiveness and the others being capital financing and cultural resistance. Using a cross-sectional research design, 545 respondents in six regions in Nigeria were examined to obtain their perceptions on the most relevant driver of value creation.

Findings: Result of the approximation chi-square support the factorability of correlation matrix and suitability of the identified variables as drivers of value creation. The factor and principal component analyses showed that while the other two drivers (global competitiveness and cultural resistance) matter for value creation, capital financing was found to be the most relevant driver for value creation, thus reflecting how poor funding of entrepreneurial activities dissuaded value creation.

Research, Practical and Social Implication: The study shows that global competitiveness, cultural resistance and capital financing are major drivers of value creation.

Originality/Value: The value of the study is vital to governments such that governments and business angels should strive towards offering value creators with adequate funding to steer entrepreneurial activities.
Preparation of Aviation Industry Transition on COVID-19 From Pandemic to Endemic Phase: a Review
Authors: Zakaria Izatul Husna , Mohammad Nur'Jila , Abashah Aidanazima , Alshuaibi Mohammad Said Ibrahim , Othman Adilah , Ahmad Nurazwa , Yaziz Mohd Fathi Abu , Akanmu Muslim Diekola 
Published: May 2023

Purpose: The aim of this study is to examine the Malaysian government's actions towards the aviation industry to deal with the Covid-19 pandemic and the transition phase from pandemic to endemic. Transition phase refers to a temporary period before the country could fully enter the endemic phase which is subject to an announcement by the World Health Organisation (WHO).

Theoretical framework:The study on air transport affected by pandemic and industry action toward the endemic phase. This study refers to the conceptual framework for emergency department design in a pandemic by Aujirapongpan (2023): Relationship between state, hospital and ED in pandemic preparedness planning and response.

Design/methodology/approach: The approach used is qualitative research that are observation and literature review.

Findings: The results demonstrate the Malaysian government's actions during the transition period from pandemic to endemic. Restrictions on travel between areas cause the public to be unable to move at will, causing passengers to be unable to buy plane tickets. The government's actions have indeed had an impact on the airline company's income. Among the significant effects are the workers who were laid off in the era of the pandemic. At the same time, the government is also trying to help airlines financially to survive while waiting for the endemic period. The Malaysian government does not have a specific framework for the airline industry to face the pandemic, however, the Malaysian government gives a quick reaction to control the situation.

Research, Practical & Social implications: The study gives comparative responses on the aviation industry by the government when faced with a pandemic, as well as planning for the transition to the endemic phase.

Originality/value: The result indicates the government participation and action changes of the air transport operation on the Covid-19 pandemic to endemic transition phase.