Purpose This paper aims to investigate the association between the corporate social responsibility (CSR) and the cost of equity (COE) and cost of debt (COD). Design/methodology/approach The authors use the multivariate regression analysis approach to address the developed hypotheses. Findings Using a sample of 230 Australian listed firms from 2004 to 2016, the authors document that firms complying with higher CSR affect both COE and COD negatively, which means that CSR disclosure reduces financing cost. Practical implication These results support the risk mitigation perspective of CSR compliance, showing that both the investors and creditors may lower their expected returns because they find that CSR can mitigate potential business risk. Originality/value The authors extend the CSR research with both COE and COD.
Food traceability systems (FTSs) have been increasingly implemented in the food supply chain as a feasible solution to categorize the safety and quality of food. Governments across the world are striving to build public trust and to shift demand to traceable agricultural products (TAPs). This article stresses an important subject by focusing on consumer’ switching intention toward TAPs as product switching has a great impact on food producers and sellers. A total of 478 valid samples were collected from Taiwanese consumers via an online survey. By applying the Push‐Pull‐Mooring (PPM) model, the empirical results of PLS‐SEM analyses identified critical factors and their impacts on consumer switching intention: perceived risk uncertainty associated with non‐traceable food; perceived quality of TAP‐labeled food, willingness to pay a premium price, and health consciousness. Theoretically, this study sheds new light on the literature of migration studies, by examining consumer behavior toward FTSs, it is posited that the PPM theoretical model can predict switching decisions in the food sector. Practically, the findings suggested that FTS is a viable risk‐relieving strategy that should be utilized more heavily to boost consumer retention related to credible food options.
Purpose The paper aims to explore the role of climate for creativity and innovation as the situational variable to lead to both expected and unexpected consequences (e.g. performance and unethical behavior), by discovering the relationships among task characteristics (e.g. difficulty, clarity and performance pressure), individual psychological aspects (e.g. mindfulness and self-justification) and work environmental conditions (e.g. peer behavior and climate for creativity and innovation). In this study, task characteristics are proposed to positively associate with unethical behavior via mindfulness. Moreover, climate for creativity and innovation is proposed to moderate the relationship between self-justification and unethical behavior. Finally, unethical behavior is predicted to positively influence on performance. Design/methodology/approach Data were collected from the sample of salespeople, who are working for variety of companies in Vietnam. Partial least squares structural equation modeling (PLS-SEM) and SmartPLS 3 are implemented to test the path model. Findings Emphasizing both bright and dark sides of promoting creativity and innovation, the study highlights the role of climate for creativity and innovation in strengthening the positive relationship between self-justification and unethical behavior. In turn, unethical behavior positively influences performance. Further, the findings indicate that mindfulness contributes in explaining unconscious unethical behavior. Originality/value Exploring the relationships among climate for creativity and innovation, unethical behavior and performance, this paper contributes for deeper understanding of variety aspects of innovation. Demands for an intelligent management in modern workplaces are suggested.
The main purpose of this research is to propose and test a conceptual model that clarifies the relationship between green performance of hotels and customer loyalty with the mediating role of relationship quality. The data collected from 200 homestay tourists in Moc Chau national tourism area, Son La province, Vietnam through questionnaire survey was tested by applying partial least squares wit h SmartPLS software. Analytical results showed that the higher tourists perceive the homestay green performance, the tighter the relationship quality they have towards the homestays, which in turns stimulates their loyalty behavior. The evidence also indicated that relationship quality contributes as the partial mediator in the relationship between green practice and tourist loyalty. The theoretical and managerial contribution, as well as the limitation and future research direction were also discussed in the paper.
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