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11.
This study investigates the influence of Shariah compliance status on cash holding levels and the speed of adjustment of non-financial listed firms in six Gulf Cooperation countries from 2005 to 2016. The results show that Shariah compliance status has a significant effect on firms’ cash holding decisions. Shariah-compliant firms have significantly higher cash holding levels than non-Shariah-compliant firms. Further, Shariah-compliant firms adjust more quickly towards their target cash holdings than their conventional counterparts. In our view, Shariah-compliant firms are subject to multiple restrictions that limit their external financing channels. Therefore, holding larger cash reserves is important as it helps gain from the transaction cost motive of holding cash. The findings of this study have important implications for regulators, investors and managers. To the best of our knowledge, this study is the first to compare the effect of Shariah compliance on firms’ cash holdings and the speed of adjustment towards the trade-off theory’s optimal cash holding target. 相似文献
12.
Alberto Dell'Acqua Leonardo Etro Michele Piva Emanuele Teti 《Journal of International Financial Management & Accounting》2018,29(1):83-100
Previous research investigating cross‐border M&As (CBM&As) by emerging economies (EEs) provided contrasting evidence on the value enhancement role of investor protection rules. We conduct a new empirical study to address the issue with an accurate sample selection of bidders from more homogeneous developing countries and transactions on developed countries only. Our analysis over the 1997–2012 period on a sample of M&A deals by companies from Brazil, Russia, India, China, and South Africa (BRICS) does not provide evidence that better institutional standards in the destination country are rewarded by the local stock market. We find that foreign governance quality is not associated with positive excess stock returns around the announcement date. Rather, these returns are affected by firm‐specific and deal‐specific factors, such as the relative deal size, the listed status of the target company, and the acquirer size. Comparison with other studies on excess returns for emerging markets (including BRICs) suggests that the results could be driven at least partially by country choice. 相似文献
13.
By considering the importance of religious tourism for travel and the tourism industry, this study aims to identify religious tourists' experiences in Jerusalem, as one of the most important holy cities. By a survey, 848 data were collected from the Jewish, Christian, and Muslim religious tourists. Results showed that religious tourism experience was a multi-faceted construct, which consists of engaging mentally, discovering new things, interacting & belonging, connecting spiritually & emotionally, and relaxing & finding peace dimensions. By using these dimensions, perceived experience differences of tourists were examined depending on religion. Moreover, religious tourism experience was identified to significantly affect overall tourist satisfaction with Jerusalem. The study concluded with discussion of the findings and their implications. 相似文献
14.
Mina Dragouni Kalliopi Fouseki Nikolaos Georgantzis 《Journal of Sustainable Tourism》2018,26(5):759-781
Considering the complications of collecting empirical data on community participation, this study proposes a new methodological approach that departs from the current literature. For the first time, an experimental procedure is adopted to conduct a direct comparison between participatory and non-participatory decision-making in the context of heritage tourism planning. Contrary to previous work, this is the first ex-ante assessment of community participation at a destination with no such prior experience. The analysis relies on behavioural data on choices, deliberation and conflict studied in the context of a controlled collaborative environment. The findings suggest that choices and deliberation between participatory and non-participatory groups exhibit no statistically significant differences although participatory groups were more susceptible to conflict. However, interestingly, conflict was constructive as it increased provisions for heritage goods. Furthermore, intra-group heterogeneity did not always affect collective decisions negatively whereas trust and institutional credibility played a major role in influencing both individual and collective preferences. These findings have important implications for research and policy, opening a novel avenue for the systematic study of participation dynamics to inform the instigation of participatory endeavours. 相似文献
15.
ABSTRACTMortality salience, a key term in Terror Management Theory, refers to self-awareness of one’s vulnerability and ultimate mortality. This exploratory study, based on psychology and tourism literature, clarifies the degree to which a visit to a heritage site of death and atrocities evokes mortality salience as well as the relationship between mortality salience and various dimensions of the visit experience. The findings indicate that not only was mortality salience evoked during the visit, it is also an important component in understanding the motivation to visit dark sites, the emotional experience of the visit, and the impact of the visit on visitors. We therefore propose that the conceptualization and management of a death-centered heritage site can be enriched by the integration of sense of mortality salience. Additionally, the high Cronbach’s alpha suggests that the study can provide an initial basis for a scale to quantitatively measure Mortality Salience. 相似文献
16.
We conjecture that attribute satisfaction, push motives and pull motives will be positively related to return visitation of tourist destinations. We also hypothesize that push factors will be stronger related to return visitation of tourist destinations than pull factors, both directly and indirectly as mediators of the relationship between attribute satisfaction and return visitation. In addition, we predict that age and gender will moderate the effect of push and pull factors on repeat visitation. Finally, we argue that push factors and pull factors will be mutually reinforcing. To test these hypotheses, we conducted an online survey of repeat tourists’ motives, and received 986 complete responses. Survey participants were randomly chosen from a group that met a series or qualifying questions. PLS-SEM analysis of the data showed that, as we hypothesized, attribute satisfaction and push motives were positively related to repeat visitation. In contrast, pull motives were not related to repeat visitation, either directly or indirectly, but did reinforce the effect of push motives; gender did not moderate either push or pull motives and age moderated only pull motives. We discuss the theoretical and practical implications of these findings. 相似文献
17.
ABSTRACTThis article recounts three stories from TEFI’s walking workshop in Nepal: the construction of a road through what was once a trekking path; a dance-floor encounter at a Himalayan party; and the arrival of one participant, fatigued by jet lag and disoriented by the new surroundings. These stories of confusion, discomfort and fear are linked by one common theme: the potential of uncertainty to foster deep reflection and nuanced conclusions. The premise that uncertainty is to be valued and even cultivated has been explored in educational theory, spiritual traditions, and research on transformative learning. These sources affirm the role of uncertainty in the process of knowledge creation. However, accepting this role can be challenging for educators because it requires they assume a new identity, one which they may perceive as being at odds with their status as “teacher” the identity of learner. One way for the educator to address this challenge may be through recounting their own stories of uncertainty. Stories of being immersed in unfamiliar situations that challenge, confuse and even frighten – stories, in other words of being a tourist – can foster reflection on an intellectual, emotional and spiritual level, engaging the “whole” person, and thus initiating the educator/learner’s transformative journey. 相似文献
18.
This study aims to theoretically integrate quality factors of both medical and hospitality services in medical tourism. Medical tourism comprises both medicine and tourism. Although the core product in medical tourism is medical treatment, attractive hospitality and travel options are also essential. Despite the dual nature of medical tourism, the two aspects of this concept have not been integrated in a unique framework. This study attempts to fill this gap using interpretive structural modeling (ISM). According to ISM, although factors of medical services and hospitality services are independent from each other, these factors have vital impacts on perceived value, satisfaction, and loyalty. 相似文献
19.
This study examines China’s urban–rural transition in the process of development and change. Regarding tourism as a discourse of difference, it focuses on a rural ethnic community, Jiabang, in Southwest China. It aims to highlight the role of tourism in providing a stimulus for the creation of a local group identity that subverts wider discourses of rural areas. With the goal of understanding how toured places are imagined, presented and consumed, this study utilises mixed data sources collected from tourism promotional materials and ethnographic fieldwork. The findings suggest that the forces behind the touristic place creation and consumption are both integral to and the result of the changing attitudes and perceptions of people and places in contemporary China. 相似文献
20.
《Socio》2019
We aim to quantify the benefits of cooperation between humanitarian relief agencies in terms of stocking decisions. We consider two agencies that stock the same type of relief item at different locations prone to individual disaster risks and agree to transship the shortage amount from available stocks in case of a disaster. We incorporate the disaster risk to the Newsvendor model by conditioning the stock quantity decisions on the event that a major disaster occurs within the lifetime of the stocked relief item. We optimize the stock quantity for each agency in response to the other's quantity and compute a Nash Equilibrium solution numerically. We apply this game theoretic approach to the case of earthquake preparedness in Istanbul to optimize the stocking decisions of an agency for shelter units in cooperation with another agency. We investigate the characteristics of the solutions under various parameter settings and identify cases in which cooperation may be beneficial to one or both of the agencies. 相似文献