CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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Impact of Profitability, Firm Size and Investment Opportunities on Earning Quality: Evidence from Pakistan
No full textPurpose: This study aimed to examine the impact of profitability, firm size, and investment opportunities on earning quality of companies in Pakistan. For this purpose, 100 non-financial companies were selected from the top industries of Pakistan registered on the Pakistan Stock Exchange from 2014 to 2021. This study has taken earning quality as a dependent variable, while profitability, firm size and investment opportunities are used as the independent variables.
Design/ Methodology/ Approach: For the purpose of investigation, descriptive statistics are presented and the multi co-linearity test, Hausman test, and random effect regression model are conducted. A purposive sampling technique is used in this research.
Findings: The research indicates that the profitability and investment opportunities have a significant and positive effect on earning quality of the companies. On the other side, the research demonstrated that the firm size has a significant negative effect on earning quality. The reason behind this relation is that the large-scale firms expands their discretionary accruals and manipulate the earnings as they want to show the healthy financial circumstances of the company in the market, so that they can attract investors. Therefore, by doing this manipulation, earning quality is impacted, which indicates the negative effect of firm size.
Implications/ Originality/ Value: This study would help the investors and stakeholders to better understand the financial condition of the non-financial companies of Pakistan before investment. Depending upon all the results, it is recommended that all companies must improve their earning quality and present it without manipulation so that the investors and other stakeholders can make more investments and profits
Identification of Challenges for Social Inclusion of Illiterate Deaf Adults
No full textPurpose: This qualitative case study investigates the profound challenges hindering the social inclusion of illiterate deaf adults within Gujranwala city.
Methodology: A sample of eight illiterate deaf adults and sixteen family members was meticulously selected through snowball sampling. Data collection utilized a tailored semi-structured interview schedule, validated by experts, and conducted in sign language.
Findings: Thematic analysis revealed a multitude of challenges, including communication barriers, unfamiliarity with standardized sign language, low self-confidence, limited awareness of civil and legal rights, attitudinal barriers, shyness, and hesitance. These challenges collectively undermine the social inclusion of illiterate deaf adults.
Implications: The study underscores the pressing need for adult education initiatives tailored to their unique needs to facilitate their independent integration into society
Radicalization among Students with Disabilities: Different Ways Government Can Support Schools and Teachers in Preventing Violence and Extremism
No full textPurpose: The primary objective of this study was to find methods that the government may assist schools and teachers in thwarting violence. This research was an effort to counteract radicalization among students with disabilities: Different ways government can support schools and teachers in preventing violence and extremism.
Design/Methodology/Approach: Teachers of special education who operate in Punjab's public and private schools for handicapped students have produced the great majority of the population. The population of the research consists of all special education instructors who work with a variety of impairments. A sample of 100 teachers was selected using a straightforward random selection procedure. The instrument was a self-structured questionnaire with mainly two sections: one section acknowledged the demographic traits of special education instructors, and the other sought participants' opinions on five-point Likert scales (Strongly Agree to Strongly Disagree) regarding risk factors for violence and extremism as well as possible regulations for hindering violence and extremism. The validity and reliability of the questionnaire has been verified. Data collection methods used by special educators included face-to-face, telephone, email, social media, and online meetings. Descriptive and inferential statistics were used to investigate the collected data in terms of frequencies and percentages.
Findings: Studies revealed that among other risk factors, students with disabilities were more likely to become radicalized if they had low self-esteem, mental health issues, traumatic experiences, childhood maltreatment, and family rejection. Considering these inferences, there were recommendations for eliminating extremism and violence.
Implications/Originality/Value: A school-based preventative program for individuals with disabilities intended to be developed, and the administration of private special education institutions and the Directorate General of Special Education were cautioned to get this program started right away
Consumer's Attitude Towards Sponsored Content and the Impact of Influencer's Credibility, Brand Credibility, and Influencer's Motive
No full textPurpose: Sponsored content in the form of covert messages is deceptive on consumers' behalf. When a consumer is aware of the sponsored content, they infer influencer motives and starts to resist such content hurting engagement. Sponsored content also adds to consumers hence the rationale of this research study is to explore the impact of influencer credibility, sponsorship disclosure, and brand credibility on consumer's attitudes toward sponsored content. The mediating role of consumer inferences of influencer motives is the highlight of the study. The framework is assessed in the light of attribution theory.
Research Design: The research has a cause-to-effect design. It elaborates on the relationship among the constructs with an underpinning theory. Data from the sample of 218 participants were analyzed and comprehended using PLS-SEM.
Findings: The outcome of the study has identified that influencer credibility had a significant impact on consumer's attitudes toward sponsored content whereas, brand credibility and sponsorship disclosure showed a non-significant impact. Moreover, sponsorship disclosure moderated the impact between brand credibility and consumer resistance towards sponsored content. Lastly, consumer inference of influencer motives has a mediation effect between BC and CRSC.
Practical Implications: The relative importance of influencer motives and sponsorship disclosure is established for the first time in the current research study. The new findings are a substantial contribution to the body of knowledge and the theory. The practical implications of the study are focused on the industry
Challenges of Artisanal Fisheries Towards the Transformation of the Emerging Blue Economy in Zanzibar
No full textPurpose: This study examined the challenges of artisanal fisheries in Zanzibar. The artisanal fishery is among the key segments of the emerging Zanzibar blue economy. Therefore, it is more than significant to examine the challenges of artisanal fisheries for spearheading the blue economy transformation in the country.
Design/Methodology/Approach: The study was conducted in five villages in Zanzibar with a sample of 333. A cross-sectional research design was applied to generate quantitative and qualitative data. The IBM Statistical Software Package for Social Sciences (IBM SPSS) version 25 was used to code and compute descriptive statistics of frequencies and percentages for quantitative while the qualitative data were analysed thematically.
Findings: Analysis of the data found that lack of capital, traditional and ineffective fishing facilities, poor market systems, overfishing, decline of marine fish stock, absence of fishers’ rescue facilities and weak enforcement of fisheries laws and regulations were the major artisanal fisheries challenges in the study area.
Implications/Originality/Value: The study provided strategic recommendations to the governmental and other fisheries stakeholders to take action on the scenario and drastically enable the artisanal fisheries to become sustainable
Role of Promotion Content Hierarchy on the Increase of Students (An Analysis of AISAS on Accounting Students at IBI Kosgoro 1957 Jakarta)
No full textPurpose: The number of students who are enrolled at private campuses such as IBI Kosgoro 1957 is one of the indications of success. The purpose is to measure the role of the digital promotion hierarchy at this IBI Kosgoro 1957 campus. The theories are digital marketing communications, hierarchy effects of human behavior and the AISAS model, supported by theory of consumer behavior and promotional content and narrative of marketing communication contents.
Design/Methodology/Approach: This study uses a positivistic paradigm, with quantitative data processing by distributing questionnaires to 100 accounting students at IBI-K57. Data are processed using simple linear regression and average analysis for descriptive data processing.
Findings: The students have reached the Action level (4.05) in the behavioral hierarchical effect of digital promotional content by the IBI-K57 campus. It appears a weak significant effect between digital promotional content and students' interest in registering at IBI-K57 which is equal to 31.9%. The regression equation is Y = 1.981 + 0.458X (Digital Promotion Content).
Implications/Originality/Value: It is clear that creating digital promotional content that is more sensible and relevant to the trend is very important for the campus in order to attract more students of this generation to enroll in this institutio
A Systematic Review on Green Finance and Sustainable Development
No full textPurpose: The emergence of green financing has come to be a important tool in advancing sustainable improvement and tackling environmental troubles. This research delves into the fame of green financing within Pakistan, elucidating the barriers it encounters and presenting techniques for its enhancement in the country. The research exhibits that green financing holds the ability to channel funds into green ventures, thereby curtailing the state's carbon emissions.
Approach: Pakistan faces various impediments in the realm of green financing, encompassing inadequate awareness, restrained engagement from the non-public sector, insufficient financial backing, and the absence of standardized practices. Analysis of various encompassed theoretical journals, administration reviews, and coverage papers have been used.
Findings: To surmount these hurdles, the research advocates for heightened consciousness, incentivizing private section involvement, providing financial help, and setting up uniform descriptions and processes.
Implications: In end, the studies asserts that with continual energies and cooperative endeavors, the demanding situations obstructing green financing in Pakistan can be conquered, ushering in a greater sustainable future with increased capital mobilization
Heuristics Impact on Investment Decision Making of Individual Investors in Pakistan Stock Exchange
No full textPurpose: The Pakistan Stock Exchange is a medium for investment in Pakistan financial markets as well as in an international market and give an opportunity to investors in Pakistan to trade shares and contracts through brokers. This research investigates the behavioral factors that influence decision making of investors in PSX that contribute towards the success of PSX and as well as sometimes due to these factors make investment decision making of investors irrational.
Design/Methodology/Approach: The data analysis of the research is from use of the quantitative method using Smart PLS 4 using Partial Least Square by utilizing non probability convenience sampling through PSX brokers.
Findings: Findings of the research shows that Availability Heuristic, Representative Heuristic, Price Anchoring and Overconfidence heuristic have their influence on individual investor’s decision making at PSX.
Implications/Originality/Value: The study discovered that these psychological factors AH, RH, PAH and OCH influence the decision making of Pakistani investor. In the future, investors will need to recognize and understand how these psychological factors may affect their decision-making. By increasing awareness, investors may be able to strengthen the rationality of their investment decisions and, consequently, the efficiency of the market. It's also critical to comprehend how investors make decisions in different geographic and demographic contexts
Investigating the Nexus between Stock Market and Institutional Quality in Emerging Markets and Developing Countries: A Panel Data Analysis
No full textPurpose: This study empirically explores the impact of institutional quality on the stock market in Emerging Markets and Developing Countries (EM&DC), study utilizes individual institutional quality indicators as well as aggregated in the form of an institutional quality index and checks their impact on the stock market.
Methodology: The study employs a sample of 43 Emerging Markets and Developing Countries for the time duration from 1996 to 2022. By applying the Generalized method of moments (GMM) and Principal Component Analysis (PCA).
Findings: The result shows that Institutional quality is not good in these countries and plays a detrimental role in association with the stock market. Mostly individual indicators of institutional quality have a negative and significant impact on the stock market except voice and accountability have a positive and significant impact on the stock market. We also construct an Institutional quality index by applying Principal component analysis (PCA), which also has a negative impact on the stock market.
Implications: The findings underscore the importance of institutional factors in shaping the financial development of nations. Through our analysis, it becomes evident that emerging markets and developing countries (EM&DCs) should prioritize enhancing their institutional frameworks, as these play a pivotal role in influencing financial development
Sustainable Practices as a Path to Achieving Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis by Using VosViewer Software
No full textPurpose: This systematic review aims to provide a comprehensive overview of current research, shedding light on the relationship between sustainable practices and attaining sustainable development goals.
Methodology: Employing the PRISMA statement as the methodological framework and utilising VOS-Viewer software for bibliometric analysis, we conducted a thorough search across academic databases, particularly Scopus, using various keyword combinations. Among the 2,574 records identified, we selected 209 relevant studies published between 2020 and 2023 for systematic analysis.
Findings: The results highlight a growing body of literature recognising the role of sustainable practices in advancing sustainable development goals. Notably, the United Kingdom emerges as the most collaborative country regarding research output and link strength. Most research was conducted in developed countries, constituting 76.87%.
Implications: Additionally, the review identifies barriers and challenges that impede the seamless integration of sustainable practices with sustainable development objectives. This review aims to inform policymakers, researchers, and practitioners about the current state of knowledge in this field while identifying avenues for further research and potential policy measures