Purpose The purpose of this paper is to look into the mechanism in which customers involve themselves in omni-channel retail setting and use its advantages. Design/methodology/approach Via an empirical analysis through surveying customers, this paper assesses and confirms the drivers of omni-channel shopping intention within the context of fashion retailing sector in Danang. Findings The findings highlight the significance of customer perception of research shopping (including showrooming and webrooming) behaviours, compatibility and risk to their intention towards omni-channel shopping, implying profound understanding of designing effective omni-channel retailing strategy. Originality/value From a theoretical perspective, comprehending customer perception of the omni-channel concept has emerged as an important theme in recent literature as well as in practitioners' reports. Hence, the meaningful contribution of this study is the involvement in the attractive steam of study. From a managerial perspective, this study could offer guidance to retailers or managers about developing a successful omni-channel strategy from a customer point of view.

Purpose This paper analyses Hanoi consumers' evaluation of food risk and response to the perceived risk. Design/methodology/approach The authors employed the mixed method approach that integrates segmentation analysis on the survey data and information from group discussions. Findings Based on consumers' risk rating of six food groups and level of food safety worry, the authors identified four distinct consumer segments: low, moderate, high and very-high-risk perception. The authors found the existence of widespread food safety concerns among Hanoi consumers. Living in an urban region was associated with a higher level of food risk perception. Moderate, high and very-high-risk perception segments exhibited a very low level of institutional trust and subjective control over hazards. Response to the perceived risk differed across segments. “Very high-risk perception” was associated with the most risk-averse behaviour, putting more effort into seeking food safety information and engaging more in supermarket purchase. Consumers with a low and moderate perceived food risk participate more in self-supply of food to reduce their food safety concern. Practical implications The paper provides empirical evidence on consumers' evaluation of food risk and their risk-reducing strategies to support the risk communication in Vietnam. Social implications Enhancing institutional trust and risk communication including hazard education can improve consumer confidence in food. Originality/value This is the first segmentation study on consumer food risk perception in Vietnam.

Purpose The key objectives of this study were to investigate the interactions among the lean, green management practices and organizational sustainable performance measures and explore the possibility of simultaneous implementation of these concepts for improving the organizational sustainable performance. Design/methodology/approach Using the interpretive structural modeling (ISM) technique, the interactions among the lean, green practices and organizational sustainable performance measures were established. A focus group which consisted of purposively selected 15 experts was utilized in the primary data collection. Findings In Sri Lankan context, water and material consumption reduction, energy efficiency, water pollution and greenhouse gas reduction were identified as the dominant green practices, while pull production, lot size reduction, continuous improvement, preventive maintenance, employee involvement and cycle time reduction were the dominant lean practices. Inventory level, profitability, quality, cost, employee satisfaction, customer satisfaction, lead time, resources consumption (material, water, energy) and waste generation were determined as the dominant sustainable performance measures. The resulting ISM-based structural model which consisted of eight levels concluded that firstly lean practices influence the green practices and afterward green practices affect the sustainable performance measures. Research limitations/implications The aim of this study was to develop a hypothetical structural model to explain the interactions among the lean, green management practices and organizational sustainable performance measures. But this hypothetical model was not empirically tested in the current study. So further study is required to empirically test the proposed model. Practical implications Currently organizations who practice for sustainable performance engages, lean and green practices separately without understanding on which practices are stared when and how. So, through the findings of this study, organization who desire to improve the sustainable performance are recommended to begin the journey with lean practices and subsequently move in to green and handle both lean and green initiatives through one functional unit. Originality/value The existing literature does not possess a model for explaining the lean–green synergy and organizational sustainable performance and this study successfully fills this gap. Also the study proposes for the practitioners, when and how the lean and green practices should be initiated and implemented for rising the sustainable performance of an organization.

Purpose - The authors provide a comprehensive empirical examination on the impact of earnings quality on stock price crash risk in China. Design/methodology/approach - The authors acknowledge and distinguish two-dimensional proxies for earnings quality – accounting-based (earnings management degree) and market-based (earnings transparency) known in accounting and finance literature. Findings - The authors find that both generally indicate that better earnings quality is associated with less crashes. However, extremely high earnings transparency interacted with insider trading profit can also actually exacerbate stock price crashes. Originality/value - This study is the first to highlight the pertinence of accounting-based measures to proxy for earnings quality in a fast-growing emerging market environment such as China.

"Purpose - Debt, dividend and investment policy constitutes a company's important financial decisions to determine firm performance. The research emphasizes on the problem of overinvestment, a phenomenon that worsens firm operation. Furthermore, it clarifies the moderation role of debt and dividend policy in mitigating the negative effect of overinvestment on firm performance in the case of Vietnamese listed companies. Design/methodology/approach - The research uses all financial statement of non-financial Vietnamese listed companies on Ho Chi Minh and Hanoi Stock Exchange in the period of 2008–2018. The data are collected from Thomson Reuters Eikon. The final data set is comprised of 669 listed companies. The study measures overinvestment though investment demand function and HP filter. Moreover, the research employs the dynamic model, so it has to apply the SGMM method to deal with the problem of endogeneity caused by the lagged dependent variable. Findings - The research finds that overinvestment is negatively associated with firm performance. Debt or dividend policy separately can moderate the negative effect of overinvestment on firm performance. However, when these two policies are combined, they lessen the positive interaction impact of each policy due to the substitution between debt and dividend policy. Research limitations/implications - The research may have two limitations. Firstly, the research measures overinvestment indirectly through investment demand function and HP filter. These two measures only help identify the sign that companies may have the problem of overinvestment because we cannot determine whether they overinvest or not in reality. Secondly, when using interaction variables, the problem of multicollinearity may be higher, and this may adjust the signs and significance level of variables in the models. Practical implications - Practically, the research proposes three policy recommendations. Firstly, a company can exploit debt or dividend policy to limit excessive free cash flow in order to constrain the problem of overinvestment. Secondly, a company should enhance its corporate governance to resolve agency problems. Thirdly, the government should make the financial sector more transparent and effective to improve monitoring functions of various parties in the capital market. Social implications - Overinvestment sometimes can cause social issues. Overinvestment means that companies make ineffective investment. If they continue this situation over a long time, companies may have financial distress or even go bankruptcy. As a result, it will slow down economic growth and increase unemployment in the economy. Originality/value - The research is supposed to make two great contributions to the existing empirical studies in two aspects. Firstly, it is the first attempt to take into consideration the interaction between overinvestment and financial policies. Secondly, it helps enhance the fundamental stance of the agency theory, which supports the interdependence of debt, dividend and investment policy"

"Purpose – This paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda. Design/methodology/approach – The study adopts a cross-sectional design where data are collected through a questionnaire survey and audited financial statements of 83 FIs. The authors employ partial least square structural equation modeling (SmartPLS32.7) to test hypotheses. Findings – The authors find that the level of RDC in Ugandan FIs is low. Further, the study finds the positive relation between BGQ and RDC. Moreover, the authors find that RDC is positively and significantly related with board activity, board independence, board communication and board expertise. Furthermore, the authors find that the level of RDC is positively and significantly related to ownership type, firm size and board size, respectively. Nevertheless, industry type, number of branches and firm age are insignificantly related to RDC. Practical implications – The study provides relevant insights into regulators and policy makers with early symptoms of potential problems regarding weak board governance in FIs. Policy makers may also use these findings as a guideline tool for improving existing board governance frameworks in place and development of new disclosure policies. In addition, the study provides an input into the review and amendments of existing corporate governance codes for the regulators. Originality/value – This study offers the empirical evidence on the nexus between BGQ and RDC of FIs in Uganda. Moreover, the study also offers evidence on how BGQ mechanisms impact RDC. The study also further adds theoretical foundations to the RDC literature."

"Purpose – This paper develops a new model of policy development for the creative industries in a transitional economy setting. These sectors could potentially make a significant contribution to the continuing growth of the Vietnamese economy; however, they are currently held back by a lack of policies designed to support them Design/methodology/approach – The paper uses data collected from a mixed-methods study of the creative and cultural sectors in Vietnam. The paper combines quantitative results from a mapping project with ethnographic observations and several qualitative interviews to identify the policy needs of the sector. Findings – The paper develops the INCITE model of policy development composed of four parts: education and human resources, infrastructure, intellectual property rights and freedom of speech. Originality/value – The paper contributes to our understanding of the kinds of policies needed to support the creative industries by exploring their development in an economy transitioning from a state planned economy to a market-driven one."

"Purpose – This study investigates the dynamic production structure of the Japanese manufacturing industry by using the adjustment cost approach. The study is to shed some light on the unique dynamic structure of the Japanese manufacturing industry. The study attempts to help design and predict industrial policies that are implemented to enhance domestic investments by the Japanese government. Design/methodology/approach – This study obtains a system of dynamic factor demand and output supply equations by applying the dual approach to the intertemporal value function as represented by the Hamilton–Jacobi equation. By using industrial panel data for 1973–2012 of the Japanese manufacturing industry, the study estimates the system of the behavioral equations and corresponding elasticities. The study uses hypothesis tests and dynamic elasticities to investigate the dynamic structure of the Japanese manufacturing industry. Findings – Estimation results show that labor and capital are quasi-fixed variables that adjust about 0.2 percent annually to the long-run optimum levels. Estimated adjustment rates are very slow as often presumed about the Japanese manufacturing industry, which uses lifetime employment practice and slow decisionmaking process in investment decisions. The results also show that output supply and factor demand elasticities vary greatly depending on time horizon. Factor demand increases when its own price increases in the short run, suggesting that factor adjustment is mostly determined factor prices in the past due to sluggish factor adjustment. However, factor demand becomes a normal downward-sloping curve in the long run as factor adjustment gets completed. Originality/value – Japanese manufacturing firms hire employees through lifetime contract to exploit the benefits of dynamic learning-by-doing and execute investments carefully considering all the possible impacts. Under the strategy, adjustment costs for changing workers and capital stock are minimized. Dynamic adjustment model is expected to shed some light on the unique dynamic structure of the Japanese manufacturing industry. However, researches regarding the dynamic factor adjustment of the Japanese manufacturing industry are hard to find. This study is expected to fill the research vacuum."

"Purpose – This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach – This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size. Findings – This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP. Research limitations/implications – Future research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affect the selection of CSR forms and dimensions, bringing it the potential to influence the relationship between CSR and FP. The corporate governance model adopted by developing countries and developed countries also has the potential to be an institutional factor to influence the relationship between CSR and FP. Originality/value – This research proves that the complexity of the relationship between CSR and FP is nature given. This research explores the factors causing the complexity of the relationship using neo-institutional theory, which, to the author's knowledge, has not been done by other researchers."

Purpose - Customer orientation of service employees relates to customer satisfaction and loyalty, sales growth and business performance. Drawing from conservation of resources (COR) theory, the aim of this study was to test the interactive effects of service employees' role clarity and learning goal orientation on customer orientation. Specifically, it was hypothesized that even under conditions of low role clarity, service employees with high learning goal orientation would maintain a high level of customer orientation. Design/methodology/approach - Participants were 323 employees of 4- and 5-star hotels in Singapore. Using questionnaires, they reported their role clarity, learning goal orientation and customer orientation. For hypothesis testing, moderated regression analysis was performed. Findings - Role clarity and learning goal orientation were significantly related to customer orientation, and in support of the hypothesis, the interaction effect of role clarity and learning goal orientation was also significant. With high role clarity, all employees showed high customer orientation. But with low role clarity, only employees with high learning goal orientation demonstrated high customer orientation. Practical implications - The recommendations from this study are to include learning goal orientation as a selection criterion for service employees and to clearly define the roles of existing service employees, especially for those with low learning goal orientation. Originality/value - The originality and value of this study lies in highlighting the importance of learning goal orientation especially under conditions of low role clarity.

Purpose - The purpose of this paper is to empirically explore the financial well-being (FWB) of Malaysian households and to construct a subjective FWB index with present and future time perspectives. Design/methodology/approach - Data were collected from 1,867 respondents across five major regions in Malaysia. Adapting the InCharge Financial Distress/Financial Well-being (IFDFW) Scale by Prawitz et al. (2006) and the method of computing an index by Devlin (2009), this study develops an FWB index using subjective measures that include future time perspectives (retirement). The index was employed to measure the FWB across low-, middle- and high-income groups and socio-demographic characteristics. Findings - This study finds evidence that Malaysians' FWB is at an average level (46.8). Middle-income households' FWB (46.1) flanks between the financial well-being index (FWBI) levels of the low-income (37.4) and high-income households (58.7). Across age groups, education levels and employment sectors, the FWB of Malaysians significantly varies, although not across different ethnics, religions, zones and residential areas. Overall, the results suggest that the detrimental effects of FWB are perceived by all Malaysian households nationwide regardless of their religion, ethnicity and residential areas. Practical implications - The results of this study complement the other well-being indices used by policymakers and may serve as a useful input for government and policymakers for them to formulate appropriate strategies to promote higher FWB of Malaysian households based on their socio-demographic characteristics. Originality/value - This study used primary data and developed a subjective FWB index that leverages on people's perceptions of their own financial well-being while including present and future time perspectives. The main contribution of this paper is to construct an index that is easily interpretable and that complements the existing FWB indices, and to identify the segments of society that have low vis-à-vis high FWB.

Purpose - This study provides in-depth explanation of Goods and Services Tax (GST) fraud prevention towards sustainability business. Design/methodology/approach - This study applies a qualitative research method, i.e. case study, to address the specific research objective. Findings - The finding revealed a GST prevention model towards sustainable business. The finding shows that it is pertinent for the government to set preventive strategies in order to retain sustainable income for the government. Two essential dimensions emerged in the findings to support preventive strategies, namely macro- and micro-level measures. Practical implications - The findings of this study provide managers, investors and policymakers with evidence to what extent GST fraud could be minimize in order to safeguard government source of revenue and retain sustainable business in a country. As GST is an important source of revenue for the government, it is thus crucial to prevent fraud from occurring. Originality/value - Past studies have primarily focused on GST implementation from the perspective of service tax effectiveness and efficiency. However, this study examined the impact of GST fraud to determine measures that could ensure service tax sustainability using preventive strategies, in turn, introducing to the existing literature on indirect tax.