Heliyon,
Journal Year:
2023,
Volume and Issue:
9(5), P. e16182 - e16182
Published: May 1, 2023
This
paper
determines
the
antecedents
of
trust
(i.e.,
perceived
ease
use
[PEoU],
privacy
concerns
[PC],
security
[PS],
product
variety
[PV],
and
on-time
delivery
[OD])
customer
loyalty
(CL)
in
online
retailing.
A
questionnaire
was
developed
using
scales
validated
prior
e-commerce
studies
to
measure
these
factors
conceptual
model.
Data
were
collected
an
survey
from
a
non-probability
judgement
sample
shoppers
between
ages
18
65
years
old,
who
provided
informed
consent
for
participation
survey.
analysed
via
structural
equation
modeling
(SEM)
on
AMOS
version
28.
The
ethical
approval
certificate
issued
by
College
Business
Economics
Research
Ethics
Committee
(CBEREC).
results
indicate
that
(CT)
shopping
relies
OD,
PS,
PV,
PEoU,
but
not
PC.
CT,
followed
OD
significantly
impacts
CL.
show
mediates
relationship
Online
experience
e-shopping
spending
moderate
impact
PV
trust.
CL
is
moderated
experience.
validates
scientific
approach
coexisting
effects
key
forces
e-retailer
practitioners
can
gain
build
this
valuable
knowledge
absent
literature,
as
measured
disjointedly
studies.
study
offers
originality
validating
retailing
South
Africa.
Journal of Retailing and Consumer Services,
Journal Year:
2024,
Volume and Issue:
81, P. 104015 - 104015
Published: Aug. 2, 2024
Consumer
purchase
intention
in
cross-border
e-commerce
(CBEC)
has
received
significant
attention
international
marketing.
However,
little
research
investigated
consumer
toward
smaller
resource-constrained
retailers
who
develop
country-specific
websites,
also
labeled
as
partial
online
internationalization
(POI)
CBEC.
The
Technology
Acceptance
Model
(TAM)
and
the
Commitment-Trust
Theory
(CTT)
are
most
influential
theories
explaining
intention,
yet
few
studies
have
integrated
them.
Therefore,
purpose
of
this
study
is
to
integrate
TAM
CTT
shed
light
on
POI-retailers
Based
364
respondents
visiting
a
real-life
POI-retailer's
website
answering
questionnaire,
findings
reveal
that
perceived
usefulness,
ease
use,
trust
do
not
significantly
impact
intention.
Instead,
usefulness
use
need
be
mediated
by
both
commitment,
while
needs
commitment
affect
This
suggests
path
differs
from
previous
based
CTT.
International Journal of Law and Management,
Journal Year:
2025,
Volume and Issue:
unknown
Published: Jan. 2, 2025
Purpose
This
study
aims
to
compare
the
usefulness
of
financial
information
in
Jordanian
finance
industry
before
and
after
applying
eXtensible
Business
Reporting
Language
(XBRL)
as
a
new
regulatory
requirement
under
International
Financial
Standards
(IFRS).
is
measured
using
Nijmegen
Centre
for
Economics
(NiCE)
disclosure
index.
index
examines
IFRS-defined
“qualitative
characteristics
useful
information”.
These
are
relevance,
faithful
portrayal,
understandability,
comparison
timeliness.
Design/methodology/approach
To
evaluate
formulated
hypotheses,
ordinary
least
squares
regression
analysis
was
used
on
dataset
consisting
954
observations
from
industry,
specifically
banking,
insurance
real
estate
sectors,
spanning
period
2005
2022.
The
content
method
has
been
quantify
extent
each
characteristic
disclosure.
Findings
investigation
validates
that
utilisation
XBRL
generally
enhances
terms
its
“relevance,
representation,
comparability,
timeliness”,
although
no
association
found
regarding
duration
understandability.
ensure
effective
adoption
Jordan,
it
essential
provide
suitable
infrastructure
suppliers
offer
training
users.
Practical
implications
research
advances
field
may
be
valuable
areas
with
minimal
framework
usage.
can
assist
businesses
understanding
how
affects
quality
age
technological
adoption.
findings
help
regulators
policymakers
monitor
enterprises’
propose
IFRS-XBRL-compliant
legislation.
could
improve
measurement
while
protecting
investors
integrity.
Thus,
this
shows
potential
enterprises
must
understand
electronic
report
data.
affect
business
policy,
so
executives,
lawmakers
stockholders
should
them.
As
technology
advances,
practitioners
scholars
recognise
XBRL’s
organisational
values
effects.
apply
Middle
Eastern
(ME)
countries
similar
institutional,
cultural
accounting
frameworks.
Originality/value
combines
agency,
signalling
stakeholders’
theories,
motivational
theories
adoption,
institutional
acceptance
analyse
information.
best
author’s
knowledge,
other
scholarly
examined
country-level
usefulness.
illuminates
benefits
complements
firm-level
assessments.
crucial
ME
Jordan’s
economic
growth.
data
existing
first
time
XBRL.
Heliyon,
Journal Year:
2023,
Volume and Issue:
9(5), P. e16182 - e16182
Published: May 1, 2023
This
paper
determines
the
antecedents
of
trust
(i.e.,
perceived
ease
use
[PEoU],
privacy
concerns
[PC],
security
[PS],
product
variety
[PV],
and
on-time
delivery
[OD])
customer
loyalty
(CL)
in
online
retailing.
A
questionnaire
was
developed
using
scales
validated
prior
e-commerce
studies
to
measure
these
factors
conceptual
model.
Data
were
collected
an
survey
from
a
non-probability
judgement
sample
shoppers
between
ages
18
65
years
old,
who
provided
informed
consent
for
participation
survey.
analysed
via
structural
equation
modeling
(SEM)
on
AMOS
version
28.
The
ethical
approval
certificate
issued
by
College
Business
Economics
Research
Ethics
Committee
(CBEREC).
results
indicate
that
(CT)
shopping
relies
OD,
PS,
PV,
PEoU,
but
not
PC.
CT,
followed
OD
significantly
impacts
CL.
show
mediates
relationship
Online
experience
e-shopping
spending
moderate
impact
PV
trust.
CL
is
moderated
experience.
validates
scientific
approach
coexisting
effects
key
forces
e-retailer
practitioners
can
gain
build
this
valuable
knowledge
absent
literature,
as
measured
disjointedly
studies.
study
offers
originality
validating
retailing
South
Africa.
