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Browse the failure-mode index

135 real negative results, null findings, and replication failures in Business, Management and Accounting. Search the index →

WASTE indexes published research — it does not host or republish full papers. Each entry is a metadata record compiled from open scholarly databases; the abstract is shown in full only where the paper is openly licensed, otherwise a short excerpt under fair use. Classifications are automated and approximate.

Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Macroeconomic factors, firm characteristics and financial performance

Chinedu Francis Egbunike, Chinedu U. Okerekeoti · 2018 · Asian Journal of Accounting Research

Purpose The purpose of this paper is to explore the interrelationship between macroeconomic factors, firm characteristics and financial performance of quoted manufacturing firms in Nigeria. Specifically, the study investigates the effect of interest rate, inflation rate, exchange rate and the gross domestic product (GDP) growth rate, while the firm characteristics were size, leverage and liquidity. The dependent variable financial performance is measured as return on assets (ROA). Design/methodology/approach The study used the ex post facto research design. The population comprised all quoted

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Negative / Null Result ReportBusiness, Management and Accounting

Factors influencing consumer loyalty: evidence from the Ghanaian retail banking industry

Osaretin Kayode Omoregie, John Agyekum Addae, Stanley Coffie et al. · 2019 · International Journal of Bank Marketing

Purpose The increasing number of banks in the Ghanaian banking industry has brought about intense competition in the industry. The purpose of this paper is, therefore, to examine the factors that influence retail banking customers’ loyalty…

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Negative / Null Result ReportBusiness, Management and Accounting

Factors Influencing Corporate Environmental Disclosure

Eugenio D’Amico, Daniela Coluccia, Stefano Fontana et al. · 2014 · Business Strategy and the Environment

Abstract In this paper, we have studied the factors that influence the environmental disclosures of Italian listed companies. We also aimed to verify the effects produced by the introduction of specific legislation (albeit of a voluntary…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Repurchase intention of e-commerce customers in Indonesia: An overview of the effect of e-service quality, e-word of mouth, customer trust, and customer satisfaction mediation

Yanti Mayasari Ginting, Teddy Chandra, Ikas Miran et al. · 2022 · International Journal of Data and Network Science

The rapid development of e-commerce in Indonesia makes the competition in this business increasingly fierce. This study aims to determine and analyze the effect of e-service quality, e-word of mouth (e-WOM), customer trust on customer satisfaction on e-commerce customers in Indonesia, then the study aims to determine and analyze the effect of e-service quality, e-word of mouth (e-WOM), customer trust and customer satisfaction on the repurchase intention of e-commerce customers in Indonesia. The study also aims to determine and analyze the mediating role of customer satisfaction on the relation

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Factors Influencing Stress, Burnout, and Retention of Secondary Teachers

Molly H. Fisher · 2011 · DOAJ (DOAJ: Directory of Open Access Journals)

This study examines the stress, burnout, satisfaction, and preventive coping skills of nearly 400 secondary teachers to determine variables contributing to these major factors influencing teachers. Analysis of Variance (ANOVA) statistics were conducted that found the burnout levels between new and experienced teachers are significantly different, with novice teachers having higher burnout, but their difference in stress levels was not statistically significant. In three multiple regression tests, stress and burnout were found to be statistically significant predictors of job satisfaction; year

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Inside the Buying Firm: Exploring Responses to Paradoxical Tensions in Sustainable Supply Chain Management

Chengyong Xiao, Miriam Wilhelm, Taco van der Vaart et al. · 2018 · Journal of Supply Chain Management

An instrumental perspective still dominates research on sustainable supply chain management ( SSCM ). As an alternative, this study presents a paradox perspective and argues that sustainability and other business aims are not always…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

VENTURE CAPITAL AND INNOVATION: WHICH IS FIRST?

Masayuki Hirukawa, Masako Ueda · 2011 · Pacific Economic Review

Abstract Policy‐makers typically interpret positive relations between venture capital (VC) investments and innovations as evidence that VC investments stimulate innovation ( VC‐first hypothesis ). This interpretation is, however, one‐sided…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

The role of customer e-trust, customer e-service quality and customer e-satisfaction on customer e-loyalty

Ahmad Juwaini, Gusli Chidir, Dewiana Novitasari et al. · 2022 · International Journal of Data and Network Science

This study aims to determine the effect of e-service quality on customer e-satisfaction, the effect of e-trust on customer e-satisfaction, the effect of e-service quality on customer e-loyalty, the effect of e-trust on customer e-loyalty and finally, the effect of e-satisfaction on online shop customer e-loyalty. The type of research used in this research is correlational research with a quantitative approach and testing the research hypothesis was carried out by using the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). The sample or respondent used in this study

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Negative / Null Result ReportBusiness, Management and Accounting

U.S. Audit Partner Rotations

Henry Laurion, Alastair Lawrence, James Ryans · 2016 · The Accounting Review

ABSTRACT We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange…

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Negative / Null Result ReportBusiness, Management and Accounting

Do female directors influence firms' environmental innovation? The moderating role of ownership type

Zhongju Liao, Manting Zhang, Xiaopeng Wang · 2018 · Corporate Social Responsibility and Environmental Management

Abstract As more and more females join boards of directors, their decisions concerning environmental innovation have also become the focus of scholars. Based on the upper echelons theory, feminist caring theory, and social role theory,…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Profitability and liquidity on firm value and capital structure as intervening variable

Ida Ayu Gede Dika Martami Sari · 2020 · International Research Journal of Management IT and Social Sciences

This study aims to determine the effect of profitability and liquidity on firm value and determine the role of capital structure in mediating the effect of profitability and liquidity on firm value in the construction and building…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Does Socially Responsible Investing Change Firm Behavior?

Davidson Heath, Daniele Macciocchi, Roni Michaely et al. · 2023 · European Finance Review

Abstract Using micro-level data, we examine the behavior of socially responsible investment (SRI) funds. SRI funds select firms with lower pollution, more board diversity, higher employee satisfaction, and better workplace safety. Yet,…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

How anticipated employee mobility affects acquisition likelihood: Evidence from a natural experiment

Kenneth Younge, Tony W. Tong, Lee Fleming · 2014 · Strategic Management Journal

This study draws on strategic factor market theory and argues that acquirers' decisions regarding whether to bid for a firm reflect their expectations about employee departure from the firm post‐acquisition, suggesting a negative…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value

Annika Wahl, Michel Charifzadeh, Fabian E. Diefenbach · 2020 · Business Strategy and the Environment

Abstract This study investigates how integrated reporting (IR) creates value for investors. It examines how providers of financial capital benefit from an improved firm information environment provided by IR. Specifically, this study investigates the effect of voluntary IR disclosure on analyst earnings forecast accuracy as well as on firm value. To do so, we use an international sample of 167 listed companies that voluntarily publish an integrated report. Our analysis shows no significant effect of a voluntary IR publication on analyst earnings forecast accuracy and no significant effect on f

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Board gender diversity, corporate governance and bank efficiency in Ghana: a two stage data envelope analysis (DEA) approach

David Adeabah, Agyapomaa Gyeke‐Dako, Charles Andoh · 2018 · Corporate Governance

Purpose This study aims to analyze the efficiency of banks under board gender diversity and to examine the determinants of bank efficiency. Design/methodology/approach Data for analysis were sourced from annual reports of 21 banks for the…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Social capital and its effect on business performance in the Nigeria informal sector

Olamide Akintimehin, Anthony Abiodun Eniola, Oluwatobi Joseph Alabi et al. · 2019 · Heliyon

This study was aimed at investigating the effect of internal and external social capital on the financial and non-financial performance of businesses in the Nigerian informal sector. The study further investigated the controlling role of firm age. A cross-sectional survey of 650 informal business owners in the Ikeja region of Lagos state, Nigeria was carried out. The analysis was carried out using the partial least square method of the structural equation model (SEM). Findings revealed that without the controlling variable of firm age, social capital had a significant effect on business perfor

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Analysis of the determinants of foreign direct investment in Ghana

Michael Asiamah, Daniel Ofori, Jacob Afful · 2019 · Journal of Asian Business and Economic Studies

Purpose The factors that determine foreign direct investment (FDI) are important to policy-makers, investors, the banking industry and the public at large. FDI in Ghana has received increased attention in recent times because its relevance in the Ghanaian economy is too critical to gloss over. The purpose of this paper is to examine the determinants of FDI in Ghana between the period of 1990 and 2015. Design/methodology/approach The study employed a causal research design. The study used the Johansen’s approach to cointegration within the framework of vector autoregressive for the data analysi

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

The Impact of Carbon Emissions on Corporate Financial Performance: Evidence from the South African Firms

Fortune Ganda, K. Milondzo · 2018 · Sustainability

The impact of carbon emissions on corporate financial performance within the African corporate setting has remained open and inconclusive, owing primarily to the unavailability of data. However, this paper examines the effect of carbon emissions (Scope 1, Scope 2, and Scope 1 and 2) on the financial performance (ROE, ROI, and ROS) of 63 South African CDP companies for the 2015 fiscal year. Using multiple regression techniques, the paper found overwhelming evidence of a negative relationship between carbon emissions and corporate financial performance. Thus, results indicate that companies whic

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

What explains low adoption of digital payment technologies? Evidence from small-scale merchants in Jaipur, India

Ethan Ligon, Badal Malick, Ketki Sheth et al. · 2019 · PLoS ONE

The availability of digital payment technologies (such as internet banking, mobile money, and credit/debit cards) has rapidly increased in the developing world, and is a cornerstone for financial inclusion initiatives in developing countries. Despite significant efforts to promote digital payments, rates of adoption remain modest in some low-income countries. In particular, the rate of adoption in India remains low despite significant efforts to promote adoption. In this paper, we consider possible reasons for the low rates of adoption among merchants in Jaipur, India with small fixed-location

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Training and organisational performance: A meta‐analysis of temporal, institutional and organisational context moderators

Thomas N. Garavan, Alma McCarthy, Yanqing Lai et al. · 2020 · Human Resource Management Journal

Abstract Drawing on systems theory, we conducted a moderated meta‐analysis of the training and organisational performance relationship using 119 primary studies. We examined the moderating effects of quality versus quantity of training,…

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Negative / Null Result ReportBusiness, Management and Accounting

Financial Knowledge and Financial Literacy at the Household Level

Alan L. Gustman, Thomas L. Steinmeier, Nahid Tabatabai · 2012 · American Economic Review

There is evidence of a relation between numeracy and wealth held outside of pensions and Social Security. With pensions and Social Security accounting for half of wealth at retirement, and evidence that those with pensions save more in…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Determinants of the Dividend Policy: An Empirical Study on the Lebanese Listed Banks

Christopher Maldajian, Rim El Khoury · 2014 · International Journal of Economics and Finance

This research aims at investigating the factors determining the dividend payout policy in the Lebanese banks listed on the Beirut Stock Exchange. This study considers the impact of seven variables, namely, profitability, liquidity, leverage, firm size, growth, firm risk and previous year’s dividend payout on the dividend payout ratios by using an unbalanced panel dataset of listed banks between the years of 2005 and 2011. Two models were tested using the OLS and the dynamic panel regressions. Empirical results show that the dividend payout policies are positively affected by the firm size, ris

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

The impact of contextual factors on the efficacy of ISO 9000 adoption

Chris K.Y. Lo, Frank Wiengarten, Paul Humphreys et al. · 2013 · Journal of Operations Management

Abstract This study investigates the importance of contextual factors on the efficacy of ISO 9000 adoption. We explore the role of various contextual factors at the firm‐level (i.e., technology intensity, labor productivity, and labor…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

Persistence of Integration in the Face of Specialization: How Firms Navigated the Winds of Disintegration and Shaped the Architecture of the Semiconductor Industry

Rahul Kapoor · 2013 · Organization Science

Although the stylized model of industry evolution suggests that firms transform from vertical integration to specialization over time, many industries still exhibit a continued persistence of integrated firms. In exploring this puzzle, I…

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Negative / Null Result ReportOpen accessBusiness, Management and Accounting

PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, LITERASI KEUANGAN DAN LINGKUNGAN KELUARGA PENGARUHNYA TERHADAP MINAT INVESTASI DI PASAR MODAL

Akhmad Darmawan, Kesih Kurnia, Sri Rejeki · 2019 · Jurnal Ilmiah Akuntansi dan Keuangan

This study aims to analyze the effect of investment knowledge, investment motivation, financial literacy and family environment on the interest in investing in the capital market. This type of research is quantitative. The population of this study were students of the Management Study Program of the Faculty of Economics and Business, Muhammadiyah Purwokerto University in the year 2016 and 2017 with the sample criteria of active students of FEB UMP and those who were / had taken financial management and entrepreneurship courses. Data collection in this study using the questionnaire method. Inst

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