Search results

The purpose of this study is to examine whether companies with high audit quality (AQ) are expected to use trade credit (TC) as a financing source. Traditionally, vendors are most likely to extend TC to creditworthy customers.

The author uses the data from 134,099 firm-year observations of nine Asian emerging markets from 2001 to 2017. Further, to check the impact of AQ on trade credit, the authors employ ordinary least square (OLS) with fixed effects, cluster effect regression and random effect.

The findings indicate that vendors extend more TC to the companies audited by the BIG4 auditors as, these independent practitioners have greater competencies, expert intellectual capital, global networking connections, and high investment in information technology. The authors, therefore, conjecture that the company's use of TC increases with their improved AQ, especially audited by BIG4. The results are found consistent with this prediction and robust to the alternative measures of trade credit. Similarly, this positive association is more pronounced with the BIG4 partner's unqualified audit opinion.

This study uses the sample of Asian Emerging countries but the researchers cannot generalize the results to developed countries or other regions.

This paper's findings have significant implications for the management, board of directors, shareholders and suppliers. Further, results are in favor of appointing BIG4 auditors to gain the trust of suppliers.

Despite the wide-ranging literature that discusses the importance of quality audits in enhancing the firms' financial disclosures that leads to better access to finance through investors and lenders. But the TC as a financing source is ignored in relation to AQ. The study’s results extend the literature associating companies' AQ with financial decisions.

To deal with the issue of irresponsible consumer behavior, this study aims to find out the significant determinants that direct sustainability in consumers' responsible behavior.

The study is quantitatively designed (survey approach) and targeted 520 respondents by deploying multistage sampling technique. The collected data is statistically analyzed in SEM-path analysis technique through Smart PLS 3.

The outcomes of study indicated that awareness of wasteful consumption (ß = 0.27, p = 0.00) and wastophobia (ß = 0.73, p = 0.00) strongly influence consumers’ mind to bring sustainability in responsible behavior.

This study suggests that the empirically tested wastophobia model can pave foundations in the theoretical literature to manage waste other than electricity waste, including time, food, water, agriculture, garbage, hazardous environmental pollution and natural reservoirs waste.

The study originates that promoting various conscious and unconscious aspects of wasteful consumption by focusing on fearful consequences of electricity waste supports to bring sustainability in consumers’ responsible behavior.

The purpose of this paper is to investigate the mediating role of psychological problems (stress, anxiety, depression) between hearing impairment (HI) and tinnitus in tinnitus patients. Sample comprised of 110 patients (male, n=70; female, n=40).

The purposive sampling technique was used based on correlational design. Two scales, tinnitus handicap inventory developed by Newman et al. (1996), and depression, anxiety and stress scale developed by Lovibond and Lovibond (1995), were employed to assess tinnitus, anxiety, stress and depression among tinnitus patients.

The study revealed that tinnitus was positively significant correlated with depression (r=0.55, p<0.001), anxiety (r=0.63, p<0.001), stress (r=0.54, p<0.001) and hearing loss (r=0.81, p<0.001). The results also revealed that hearing loss was positively significant predictor for tinnitus (β=20.72, p<0.001). Further, it was revealed that tinnitus was positively significant predicted by anxiety (β=2.62, p<0.001), stress (β=2.33, p<0.001) and depression (β=2.71, p<0.001); the interaction between psychological symptoms and hearing loss was negatively significant predictor for stress (β=−0.51, p<0.001), anxiety (β=−0.57, p<0.001) and depression (β=−0.62, p<0.001). Moreover, it was revealed that female tinnitus patients were more predisposed to stress, anxiety and depression as compared to male tinnitus patients. Results also elaborated that those tinnitus patient who had profound HI were less inclined toward psychological problems as compared to those tinnitus patients who had mild to moderate level of HI. This study would be helpful for the clinical setting to tackle the psychological problems of tinnitus patients.

This study consisted on population from urban cities of Pakistan; therefore, the findings cannot be generalized on overall population. In future, descriptive as well as experimental studies will be beneficial to describe the mechanism of tinnitus across gender in detail. Native tool for measuring gender-related problems would be effective in future as it integrates cultural aspects as well.

There is a consensus across researchers that tinnitus is one of the most important biological problem which initiates various other psychological problem (Minen et al., 2014; Vogel et al., 2014). Numerous studies have been conducted to find out the relationship of tinnitus with various psychological and biological factors (Boi et al., 2012; Li et al., 2014; Marciano et al., 2003; McCormack et al., 2015; Møller et al., 2010; Udupi et al., 2013; Zöger et al., 2006).

This article investigates the dynamic implication of healthcare expenditure on economic growth in the selected ten Sub-Saharan African countries over the period 2000–2018.

The study methodology included dynamic heterogenous panel, using mean group and pooled mean group estimators. The investigation of the healthcare expenditure and economic growth nexus was achieved while controlling the effects of investment, savings, labor force and life expectancy via interaction terms.

The results from linear healthcare expenditure have a significant positive impact on economic growth, while the nonlinear estimates through the interaction terms between healthcare expenditure and investment have a negative statistically significant impact on growth. The marginal effect of healthcare expenditure evaluated at the minimum and maximum level of investment is positive, suggesting the impact of health expenditure on growth does not vary with the level of investments. This result responds to the primary objective of the article.

In policy terms, the impact of investment on healthcare is essential to addressing future health crises. The impact of coronavirus disease 2019 (COVID-19) can never be separated from the shortages or low prioritization of health against other sectors of the economy. The article also provides an insight to policymakers on the demand for policy reform that will boost and make the health sector attractive to both domestic and foreign direct investment.

Given the vulnerability of SSA to the health crisis, there are limited studies to examine this phenomenon and first to address the needed investment priorities to the health sector infrastructure in SSA.

This study aims to provide guidelines for exploring the research landscape in developing countries by gauging the prospects of growth, research impact and innovation. This study interrogates, analyses and visualizes the impact, nuances and evolution of stated research themes. For this purpose, this study presents an in-depth analysis of publications and citations indexed in Pakistani journals as a case study.

A bibliometric analysis of 46,034 publications published in Pakistan-based journals uncovers the research landscape of Scopus-indexed scientific literature – using various statistical and network-based approaches. Using VOSviewer and SPSS tools, the publication data has been analysed in relation to the open access status of papers, the number of authors, discipline, research theme and international co-authorship.

This study’s analyses reveal that while Pakistani journals are attracting international contributions from several countries, including India, Malaysia and Indonesia, no journal falls into the Scopus-defined top Quartile, i.e. the Q1 category. The analyses also highlight that only half (47%) of the publications received citations, whereas the other half remained uncited. Furthermore, open access publications received significantly higher citations than subscribed/traditional publications (print/online subject to toll access).

To the best of the authors’ knowledge, this is the first impact study of its kind that critically analyses the research landscape of Pakistani journals, especially in the context of the efforts of the higher education commission of Pakistan to promote research culture in the country. This study also provides analytical insights and policy guidelines for improving the quality of research published in Pakistani journals. This study can be replicated for other developing nations to provide guidelines and sustainable pathways for scientific growth in pursuit of uplifting nations by allocating resources for developing science and technology.