Effect of financial management practices on the development of small-to-medium size forest enterprises: insight from Pakistan

Zada, Muhammad; Cao, Yukun; Zada, Shagufta

doi:10.1007/s10708-019-10111-4

Cited by 41 publications

(40 citation statements)

References 49 publications

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“…The perceived seriousness of wrongdoing may also be related to the accounting notion of "materiality," which is specified in financial statements by professional accountants as "a concept that defines why and how specific issues are essential for a company or a business sector to highlight," and which may also have implications for some considerations. Like perceived seriousness of wrongdoing, it is necessary for an employee to call attention to wrongdoing [59,60]. According to prior research, perceived seriousness of wrongdoing seems to be associated with an increased likelihood of blowing the whistle [17,28,61,62].…”

Section: Perceived Seriousness Of Wrongdoing and Whistleblowing Inten...mentioning

confidence: 99%

Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation

Khan

Saeed

Zada

et al. 2022

IJERPH

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Whistleblowers who expose wrongdoing often face several concerns, pressures, and threats of retaliation before reaching a final decision. Specifically, this study examines the effects of perceived seriousness of wrongdoing (PSW) and perceived threat of retaliation (PTR), as well as the impact of rationalization (RNL), comparing perceived seriousness of wrongdoing, perceived threat of retaliation and whistleblowing intention. Furthermore, this study aims to determine the mediating effect of anticipated regret (AR) on the relationship between perceived seriousness of wrongdoing and whistleblowing intention. We validated our model by analyzing data gathered across three stages from employees in the telecom sector in Pakistan. The key findings of our research may be summarized as follows: (i) individuals’ willingness to ‘blow the whistle’ increases as a result of perceived seriousness of wrongdoing; (ii) whistleblowers are more likely to opt to remain silent if they anticipate a greater threat of retaliation, and (iii) our study establishes a positive connection between perceived seriousness of wrongdoing and whistleblowing intention, indicating that perceived seriousness of wrongdoing enhances people’s willingness to blow the whistle, and whistleblowers are more likely to choose to emerge if the behaviour is more serious in nature.; (iv) the data we have uncovered indicates a moderating role of rationalization in regulating the connections between perceived seriousness of wrongdoing, perceived threat of retaliation, and whistleblowing intention; and (v) the findings demonstrate that anticipated regret mediates the connection between perceived seriousness of wrongdoing and the intention to report wrongdoing. Additionally, the results are discussed in terms of their significance for corporate ethics researchers and managers, as well as for end-users who are interested in whistleblowing.

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Section: Perceived Seriousness Of Wrongdoing and Whistleblowing Inten...mentioning

confidence: 99%

Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation

Khan

Saeed

Zada

et al. 2022

IJERPH

Self Cite

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“…The liability structure of a company reflects the liability management practices that surround such issues as how much of current liabilities to hold, the expected level of long-term liabilities, the capital structure decisions, the financial structure decisions, the liability payment period, the liability periodic turnovers and the associated practices of financing these liabilities. All this must ultimately achieve a conducive risk-return tradeoff level (Zada, Yukun, & Zada, 2019). Ukhriyawati, Ratnawati and Riyadi (2017) agree with Seru and Sufi (2021) and assert that a company's attitude towards risk and its risk profile is reflected in the liability management practices it adopts.…”

mentioning

confidence: 84%

Effect of Current Liability Structure on Financial Performance of Manufacturing Firms in the Building and Construction Sector in Kenya

Muli¹,

Muturi²,

Matanda³

2022

theijbm

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IntroductionLiability management is one of the critical financial managerial decisions of corporate finance managers (Lakew & Rao, 2014). Liabilities are financial obligations of business and other entities that originate from past events and transactions, the settlement of which in the future is bound to lead to outflow of resources from the business. They are usually classified as current liabilities (if the settlement term is in the short run within one financial period) or long term (when the settlement period is in the long run, beyond one financial period). Oluoch (2014) states that some scholars identify other liabilities as medium term when they range up to three years. They are critical because they have an implication on the risks and returns of a business.Long term liabilities like bonds, debentures, mortgages and long-term loans are less risky since the outflow of resources due to them is in the long-term (Oluoch, 2014). Despite the low risk, they often have high costs because of the capital market floatation conditions and other related restrictive covenants. On the flipside, current liabilities like creditors, accruals, commercial papers, bank overdrafts, promissory notes and short-term notes have a high risk because of the need and possible inability to settle the dues to them on a short notice. They however involve a low cost of finance.

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“…Gastronomic tourism has received partial attention in academic circles, and most research has been conducted on the wine industry in Australia and Europe [21]. Tourists' preference for a place is increasingly influenced by factors such as the quality of the local cuisine, local culture, religion, and budget [22,23]. An increasing amount of research is being conducted on how food, wine, and the "gastronomic experience" as a whole affect people's overall satisfaction and motivational level [24,25].…”

Section: Of 17mentioning

confidence: 99%

Gastronomic Tourism and Tourist Motivation: Exploring Northern Areas of Pakistan

Ullah

Khan

Saeed

et al. 2022

IJERPH

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Gastronomic tourism is becoming an essential consideration among tourists when choosing a tourist destination. One of the main reasons for visiting a specific destination for almost 15% of tourists is “gastronomy”. This has led to the development of a new kind of tourism called “Gastronomic Tourism”. However, there has been minimal research on gastronomy tourism, specifically in Pakistan. The primary purpose of this study is to measure the level of satisfaction in a tourist destination and furthermore consider gastronomy as a component of visitor motivation. A survey of 307 tourists who had recently visited Pakistan’s northern areas was undertaken to conduct the study. This has enabled us to better understand the variables that influence the behaviors and attitudes of tourists toward this popular tourist attraction. Gastronomy motivation impacts tourism location selection, and gastronomic experience influences satisfaction, according to the research. Specifically, tourists show a keen interest in gastronomic experiences after feeling satisfied with the destination and local foods, developing loyalty toward the destination.

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Effect of financial management practices on the development of small-to-medium size forest enterprises: insight from Pakistan

Cited by 41 publications

References 49 publications

Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation

Examining Whistleblowing Intention: The Influence of Rationalization on Wrongdoing and Threat of Retaliation

Effect of Current Liability Structure on Financial Performance of Manufacturing Firms in the Building and Construction Sector in Kenya

Gastronomic Tourism and Tourist Motivation: Exploring Northern Areas of Pakistan

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