• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.3
• /
• pp.1257-1266
• /
• 2021

The study examines factors that influence shopping intention of online consumers in Vietnam. Studied factors include consumers' attitude, subjective norms, perception of behavioral control, perception of usefulness, perceived risks and trust. The expansion of Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) are used as basic theories. We have surveyed people who have experiences on online shopping. There are 836 selected questionnaires that are qualified for data processing. The collected data are analyzed through a process which starts from scale reliability test to exploratory factor analysis (EFA), correlation analysis and regression analysis. The results show that shopping intention of online consumers are positively affected by their attitude, subjective norms, perception of behavioral control, perception of usefulness and trust. In contrast, online shopping intention is negatively affected by the perceived risks that online shopping could bring. Among those factors, the perception of risk is shown to have the strongest influence to online shopping intention. The findings of this study suggest that managers and retailers can apply cash-on-delivery method and design their website with user-friendly interface to enhance online shopping intention of consumers. The Government is also recommended to fulfill the law system to reduce customers' perception of financial risks.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.7
• /
• pp.603-611
• /
• 2021

This study aims to analyze the mediating influences of resonance-based self-attitude and brand credibility in a relationship between celebrity endorser credibility and celebrity endorser congruity toward brand purchase intention in the current dynamic business environment. It employs a quantitative research method and reports on a survey, using a questionnaire, including the population of consumers of various instant coffee brands in several cities in Indonesia. The number of respondents in this study was 432 people. The analysis was performed using Partial Least Square Structural Equation Modeling and SmartPLS software. The analysis consisted of descriptive statistics, evaluation of the measurement model, evaluation of the structural model, and hypothesis testing. The results partially support the model developed. The findings suggest that the instant coffee product advertising in Indonesia needs to create brand messages focusing on the formation of resonance-based self-attitude from consumers to increase the influence of celebrity endorser credibility and celebrity endorser congruity, as well as the brand credibility towards the brand purchase intention. This study contributes to the marketing literature and the theory of planned behavior by providing empirical evidence on the relationship between celebrity endorser credibility, celebrity endorser congruity, resonance-based self-attitude, brand credibility, and brand purchase intention.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.2
• /
• pp.143-150
• /
• 2021

This study investigates and analyzes the difference in Indonesian banks' earnings quality in the pre-audit and post-audit period. This study also investigates the difference in audit quality done by public accounting firms. This study employs time series data taken from the unaudited and audited financial statements of banks listed on the Indonesia Stock Exchange in 2012-2016. Sample selection is made by using a purposive sampling method. The population of this study is 43 banks, and after checking the data for validity and reliability, the final sample size was 26 banks. Audit quality is operationalized with the size of the auditor. Earnings quality is proxied by accruals calculated using the Beaver and Engel (1996) model. The data analysis method used in this study is the paired-sample t-test and chow test. This study shows that there is no difference in earnings quality in the pre-audit and post-audit period. This study also reveals no difference in audit quality between the big four and non-big four auditors. These findings mean that independent auditors do not play a useful role in increasing the reliability of accounting information presented by management to stakeholders. Besides, this study's results do not verify the agency theory regarding auditors' role to minimize opportunistic management behavior in preparing financial statements.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.5
• /
• pp.421-429
• /
• 2022

Entrepreneurship research has focused on several factors that might affect the intention of an individual to start an enterprise. Using principles from social network theory and the entrepreneurial intention model (EI), the current research intends to investigate how social capital is formed on Social Networking Sites (SNS) and how the resulting social capital influences entrepreneurial intention. Using an online survey, 151 valid responses were received from university students. Applying partial least square structural equation modeling, positive and significant relationship was found between the SNS usage and bonding and bridging social capital. Further, it was also found that online-bonding social capital does not impact any of the three antecedents of entrepreneurial intention. On the other hand, online-bridging social capital significantly influences personal attitudes and subjective norms. It was also found that both personal attitude and perceived behavioral control significantly relate to EI, while the subjective norms do not relate significantly to EI. The paper contributes to the literature on technology-based human behavior and entrepreneurship in emerging countries, opening some areas for future research, while also providing some managerial insights. It also should be beneficial to educational institutions in understanding how the use of SNS use by students may be optimized.

• Steel and Composite Structures
• /
• v.44 no.1
• /
• pp.65-79
• /
• 2022

The main goal of this paper is to study the vibration of damaged core laminated annular plates with FG face sheets based on a three-dimensional theory of elasticity. The structures are made of a damaged isotropic core and two external face sheets. These skins are strengthened at the nanoscale level by randomly oriented Carbon nanotubes (CNTs) and are reinforced at the microscale stage by oriented straight fibers. These reinforcing phases are included in a polymer matrix and a three-phase approach based on the Eshelby-Mori-Tanaka scheme and on the Halpin-Tsai approach, which is developed to compute the overall mechanical properties of the composite material. In this study the effect of microcracks on the vibrational characteristic of the sandwich plate is considered. In particular, the structures are made by an isotropic core that undergoes a progressive uniform damage, which is modeled as a decay of the mechanical properties expressed in terms of engineering constants. These defects are uniformly distributed and affect the central layer of the plates independently from the direction, this phenomenon is known as "isotropic damage" and it is fully described by a scalar parameter. Three complicated equations of motion for the sectorial plates under consideration are semi-analytically solved by using 2-D differential quadrature method. Using the 2-D differential quadrature method in the r- and z-directions, allows one to deal with sandwich annular plate with arbitrary thickness distribution of material properties and also to implement the effects of different boundary conditions of the structure efficiently and in an exact manner. The fast rate of convergence and accuracy of the method are investigated through the different solved examples. The sandwich annular plate is assumed to have any arbitrary boundary conditions at the circular edges including simply supported, clamped and, free. Several parametric analyses are carried out to investigate the mechanical behavior of these multi-layered structures depending on the damage features, through-the-thickness distribution, and boundary conditions.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.2
• /
• pp.159-168
• /
• 2022

The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.3
• /
• pp.95-103
• /
• 2022

This study aimed to find the mediating impact of entrepreneurial education during COVID-19 on entrepreneurial intention among university students from major cities of Pakistan. Majority of businesses shifted to online from offline mode as a result of COVID-19 pandemic. This created a great opportunity for university students to become entrepreneurs without much investment during COVID-19. Primary data for this study was collected with the help of an adopted questionnaire from previous studies. An online survey was considered appropriate due to the COVID-19 situation in the country. The number of data samples collected from the major cities of Pakistan was 460. The research hypothesis was tested with the help of SmartPLS by using least square structural equation modeling. Findings revealed there is full mediation of entrepreneurial education during COVID-19 between the self-efficacy, subjective norms, and attitude towards entrepreneurship for entrepreneurial intention during COVID-19 among university students. Therefore, the research confirmed the application of the theory of planned behavior among university students in Pakistan with regards to factors such as self-efficacy, subjective norms, attitude towards entrepreneurship and entrepreneurial intention. The present study also concludes that all students regardless of their area of study such as Business and Engineering look forward to become entrepreneurs during COVID-19. The students opting for entrepreneurship had either formal or informal entrepreneurial education during COVID-19.

• Advances in nano research
• /
• v.15 no.5
• /
• pp.401-410
• /
• 2023

Vibration investigation of fluid-filled three layered cylindrical shells is studied here. A cylindrical shell is immersed in a fluid which is a non-viscous one. Shell motion equations are framed first order shell theory due to Love. These equations are partial differential equations which are usually solved by approximate technique. Robust and efficient techniques are favored to get precise results. Employment of the wave propagation approach procedure gives birth to the shell frequency equation. Use of acoustic wave equation is done to incorporate the sound pressure produced in a fluid. Hankel's functions of second kind designate the fluid influence. Mathematically the integral form of the Lagrange energy functional is converted into a set of three partial differential equations. It is also exhibited that the effect of frequencies is investigated by varying the different layers with constituent material. The coupled frequencies changes with these layers according to the material formation of fluid-filled FG-CSs. Throughout the computation, it is observed that the frequency behavior for the boundary conditions follow as; clamped-clamped (C-C), simply supported-simply supported (SS-SS) frequency curves are higher than that of clamped-simply (C-S) curves. Expressions for modal displacement functions, the three unknown functions are supposed in such way that the axial, circumferential and time variables are separated by the product method. Computer software MATLAB codes are used to solve the frequency equation for extracting vibrations of fluid-filled.

• Management & Information Systems Review
• /
• v.35 no.2
• /
• pp.167-183
• /
• 2016

This study has recognized easy payment service as one of the new types of application of information and communication technologies and proposed a modified acceptance intention model by adding perceived risk factor based on the unified theory of acceptance and use of technology(UTAUT) and then explored those variables that effect the acceptance intention of consumers. The results of this study can be summarized as the followings. First, expectation on the efforts, social impact have positive effect on the acceptance intention and perceived risk has negative effect on the acceptance intention but expectation on the efforts and promotion condition were found to have no effect on the acceptance intention. Second, among the factors suggested, social impact was found to have more effect of causing the acceptance intention of users than expectation on the efforts and perceived risk. Third, it was found that there is a significant association between the acceptance intention and use behavior of users of easy payment service. This means that, as was reviewed in the preceding researches, the acceptance intention affects actual acceptance behavior of users either directly or indirectly. Fourth, even though innovation resistance has regulation effect on the relationship between expectation on efforts or social impact and acceptance intention, it was found to have no regulation effect on the relationship between perceived risk and acceptance intention.

• Journal of Service Research and Studies
• /
• v.13 no.2
• /
• pp.130-145
• /
• 2023

The digital transformation of finance is accelerating, and digital banking has already become a major banking channel. Banks have traditionally placed importance on CRM(Customer Relationship Management) and have tried to retain their loyal customers, who contribute significantly to the bank, such as long-term transactions, holding accounts with a certain balance or more, and holding loans. In this situation, this study exploratorily analyzed the consumer behavior of digital banking deposits in a major bank of Korea(1,145 samples). Statistical analysis was performed using SPSS. The main findings of the study are summarized as follows. It was found that there were differences of consumer behavior in digital banking deposits by generation, and the MZ generation used digital banking more on holidays than other generations. As a result of analyzing the behavior of existing loyal customers and regular customers of digital banking deposit, there was a significant difference in both the amount and period of the deposit. It was confirmed that the existing loyal customers of the bank also engage in consumer behavior that contributes to the bank in digital banking. In addition, the interaction between the customer type and the date of sign up for the deposit period, which is the goal setting of financial consumers, it was found that there was a significant effect. This study empirically analyzed the consumer behavior of digital banking in a situation where decrease of bank branches and encounters with digital banking. The major concepts of the consumer behavior theory are Loyal Customer, Goal Pursuit, and Habit, which were confirmed in an example of digital banking. The results of this study can suggest practical implications for existing banks and Internet-only banks, including the importance of customer management in digital banking.