Understanding information disclosures and privacy sensitivity on short-form video platforms: An empirical investigation

Journal of Retailing and Consumer Services, Год журнала: 2023, Номер 72, С. 103292 - 103292

Опубликована: Фев. 14, 2023

Язык: Английский

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Bioplastic packaging in circular economy: A systems-based policy approach for multi-sectoral challenges

The Science of The Total Environment, Год журнала: 2024, Номер 945, С. 173893 - 173893

Опубликована: Июнь 16, 2024

Язык: Английский

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Consumer purchase intention toward POI-retailers in cross-border E-commerce: An integration of technology acceptance model and commitment-trust theory

Journal of Retailing and Consumer Services, Год журнала: 2024, Номер 81, С. 104015 - 104015

Опубликована: Авг. 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.

Язык: Английский

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The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry

International Journal of Law and Management, Год журнала: 2025, Номер unknown

Опубликована: Янв. 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.

Язык: Английский

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Consumers buying behaviour towards agri-food products: A mixed-method approach

Journal of Retailing and Consumer Services, Год журнала: 2023, Номер 73, С. 103349 - 103349

Опубликована: Апрель 6, 2023

Язык: Английский

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