Acta Universitatis Bohemiae Meridionalis - Latest articles

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Relationship between the board of directors and financial performance: Empirical Anecdote

Niyati Chaudhary, Akshita Arora

Acta Univ. Bohem. Merid. 2023, 26(3):13-32 | DOI: 10.32725/acta.2023.0145671  

The agency issues between shareholders and management push corporate governance issues into limelight. Our study's objective is to examine the consequences of board characteristics on a firm’s financial performance. Board size, independent directors, CEO-duality, number of independent directors in the audit committee, promoter’s shareholding, and board meetings have been chosen as the board variables. The fixed effects method has been applied to investigate the effect of board variables on company’s performance using a panel data framework. This study demonstrates that board of directors has an impact on firm performance and...

Visitor Satisfaction with Cultural Attractions in Destinations of the Karlovy Vary Region

Petr Janeček, Olga Martinčíková Sojková, Lukáš Pichlík

Acta Univ. Bohem. Merid. 2023, 26(3):1-12 | DOI: 10.32725/acta.2023.0131653  

Visitor satisfaction in a tourism destination is an essential key to success in the competition at the national and international level of tourism. This paper tents to investigate mainly the cultural potential and its impact on visitors, but general satisfaction and loyalty to destination is also very important topic. The quantitative research was conducted to test whether there are the statistically significant relationships between travel motive, frequency of visit, satisfaction of visit and intention to recommend and revisit the destination. The questionnaire survey was used for this purpose. The research sample was more than 1000 respondents...

Information - Special Issue 2, Vol. 26/2023

Anuj Kumar

Acta Univ. Bohem. Merid. 2023, 26(2)1520  

This special issue is for the papers presented in Global Conference on emerging technologies, business, sustainable innovative business practices, social well-being” on 10th and 11th December’2022. The conference was mainly organized by Confab 360 Degree, India in collaboration with London Churchill College, United Kingdom; ITM University, Raipur, India; Guru Nanak Institute of Management, Delhi, India; Narayana Business School, Gujarat, India; Shri Jairambhai Patel Institute of Business Management and Computer Applications, Gujarat, India; School of Commerce & Management, Mohan Babu University, Andhra Pradesh,...

Review of the literature on digitisation in the automobile supply chain

Ibrahim Shuaib, Rita Roy, Hari Shankar Shyam, Surya Kant Pal, Arun Kumar, Nitish Marada

Acta Univ. Bohem. Merid. 2023, 26(2):121-129 | DOI: 10.32725/acta.2023.0121930  

Digitalization is changing the face of the automotive industry by restructuring the supply chain (SC). This study uses a systematic literature review method to analyse current and future research trends in digitalization in the automobile SC. The Scopus database is identified for carrying out this study. With the keywords search, twenty-one articles finalized for the study. This study identified the research done year-wise, the number of articles published in the journals, and the research methods used. This research provides current and future research trends. This research will benefit the automotive sector as it will help them learn about...

Digital Human Resource Transformation – A Bibliometric Analysis

M. Lalitha Kavya, Sowdamini T., Akankhya Pande

Acta Univ. Bohem. Merid. 2023, 26(2):95-120 | DOI: 10.32725/acta.2023.0112155  

Research in the field of digital HR transformation has gained significant momentum due to the influence of business transformation driven by digital technology. However, despite its growing prominence, the research on this topic remains relatively scattered and dispersed. Therefore, the authors employed bibliometric analytic methodologies in this article to portray the intellectual structure of literature related to digital developments in HR. A comprehensive analysis of 184 articles from the Scopus database is conducted using bibliometric methods, including citations, co-citations, and keyword analysis. Using bibliometric analysis, this paper...

Social Communication Influencing Behavior Modulations for the Management of Lifestyle Diseases – A Cross-sectional Study amongst the College Goers

Soumi Ray, Ankita Pareek

Acta Univ. Bohem. Merid. 2023, 26(2):80-94 | DOI: 10.32725/acta.2023.0101552  

Youth is a critical phase that epitomizes cognitive, physiological, and psychological growth leading to an individual's and community's well-being. Unfortunately, various lifestyle or non-communicable diseases(NCDs) have percolated, resulting in significant adverse effects; on the present health outcomes, which are transited into adulthood. Recent social communication tools provide a colossal prospect for educating audiences of diverse social strata to adopt lifestyle modifications for better health. This study sought to evaluate the social communication modes influencing health-behaviour modulations for managing NCDs amongst Durgapur, West Bengal,...

Accrual and Real Earnings Management: Firm Value Analysis

Saheed Akande Shittu, Hakeem Olayinka Onifade, Khairat Taiwo Ajibola, Sherifdeen Olatunji Aminu

Acta Univ. Bohem. Merid. 2023, 26(2):68-79 | DOI: 10.32725/acta.2023.0093451  

The study examines the effect of accrual and Real Earnings Management (REM) on firm value of selected manufacturing firms in Nigeria. Tobin’s Q was employed to measure firm value, while Larcker and Richardson's (2004) and Roychowdhury's (2006) models were used to proxy accrual-based and REM respectively. Purposive sampling technique was employed to select thirty-seven (37) listed manufacturing firms across conglomerates, health care, industrial goods, and consumer goods sectors in Nigeria. Panel regression analysis employed to analyse secondary data gathered for the study. The results reveal a negative and significant influence of accrual-based,...

Earnings Management and Performance of Non-Financial Listed Firms in Nigeria

Saheed Akande Shittu, Emmanuel Abiodun Alagbe, Adesoji Aderemi Oke, Oluwasheun Fadipe

Acta Univ. Bohem. Merid. 2023, 26(2):55-67 | DOI: 10.32725/acta.2023.0081752  

The study examines the effect of Earnings Management (EM) on the performance of Non-Financial Listed Firms (NFLF) in Nigeria. EM was proxies by Discretionary Accrual (DA) and Real Earnings Management (REM) using Raman and Shahrur's (2008) and Roychodhury's (2006) models, respectively, against firm performance measured by Return on Capital Employed (ROCE). Using purposive sampling technique, 76 NFLF with the required secondary data needed for the study from 2010 to 2020 was selected for the study out of 113 NFLF in Nigeria as at 31 December 2020. Data gathered were analysed using Generalized Method of Moment (GMM) estimator and Dumistrescu and...

Rethinking sustainable destination development through social innovations

Cheryl Venan Dias, Venan Bonaventure Dias, Manjeet Singh

Acta Univ. Bohem. Merid. 2023, 26(2):41-54 | DOI: 10.32725/acta.2023.0071815  

Innovation is an inseparable element in the process of curating tourism products that contributes towards creating memorable experiences. Organised mass tourism lags in delivery of such experiences which is based on the contributions of local innovations. The paper tries to document traveller’s memories, particularly those that are easily remembered as happy experiences. The study identified the tourist preferences related to international destinations visited, followed by the identification of social innovations that are crucial for the design of tourist experiences. According to the study, a well-planned tourism experience at a place can promote...

Mapping Research on Ageism, Personal and Social Well-Being in IT Professionals: A Literature Review and Bibliometric Analysis

Rinku Mahindru, Hersheen Kaur, Renu Gupta

Acta Univ. Bohem. Merid. 2023, 26(2):18-40 | DOI: 10.32725/acta.2023.0061565  

The purpose of the current study is to identify key contributors, recent dynamics, domains, and advocates for future study directions in the field of Information Technology professionals in the context of ageism, personal and social well-being. In the study, a bibliometric technique is employed to assess the global scientific output of research on IT professionals and to investigate the status and developments in this sector from 1998 to mid-2022. For quantitative and qualitative assessments of publication outputs and author contributions, the VOSviewer programme was utilised. To find existing research on this topic, the publication utilised bibliometric...

Mapping the Research Trends on Dark Tourism: A Bibliometric Analysis and Visualization

Biswabhusan Pradhan, Manjeet Singh, Asit Mantry, Engy El-Kilany, Manju Shree Raman, Archana Bhatia

Acta Univ. Bohem. Merid. 2023, 26(2):1-17 | DOI: 10.32725/acta.2023.0051739  

Bibliometrics is a tool that enables the analysis of historical development, present conditions, and prospective trends in a specific field of study. The purpose of this research is to examine dark tourism research that was published between 2007 and 2021. A total of 234 important publications were systematically retrieved and bibliometrically analyzed from the Scopus database. To examine and illustrate the dark tourism research trend, the current study used the Bibliometrix tool. To represent the general pattern and structure of dark tourism research, the final analysis incorporates bibliometric indicators such as annual scientific production, most...

REVISITING THE FINANCE-GROWTH NEXUS IN GHANA: EVIDENCE FROM THRESHOLD MODELLING

Kwadwo Boateng Prempeh, Joseph Magnus Frimpong, Newman Amaning

Acta Univ. Bohem. Merid. 2023, 26(1):50-70 | DOI: 10.32725/acta.2023.0041276  

This article examines the non-linearities in Ghana’s finance-growth nexus from 1960 to 2019. A non-linear relationship between finance and growth was established using Hansen’s sample-splitting technique. This suggests that finance contributes to growth only up to a certain level. Beyond that, any further financial development is likely to be detrimental to economic growth. Additionally, the study discovered that the threshold value is conditional on the proxy of finance employed. As a result, it is critical for Ghana to establish its own distinct financial development threshold and work within the optimal level for economic growth promotion...

Stock Exchange Market and Economic Growth Sustainability in Nigeria

Olabisi Jayeola, Owoeye Segun Daniel, Olowookere Johnson Kolawole, Uchehara Chris Chigo

Acta Univ. Bohem. Merid. 2023, 26(1):16-30 | DOI: 10.32725/acta.2023.0021546  

This study examined the relationship between stock market and economic growth sustainability in Nigeria. The study employed Ex-post facto design. Secondary data were obtained from Central bank of Nigeria Economic and Financial Review fact books, Principal Economic and Financial Indicators, Security and Exchange Commission market bulletins, covering thirty years (1992–2021). The study adopted an econometric method of Auto Regressive Distributed Lag (ARDL). The measurements of Stock Exchange Market were Market Capitalization Rate (MCR), Value of Trade (VOT), Interest Rate (INTR) and the surrogate for dependent variable was Real Gross Domestic Product...

Brand sustainability of three star hotels: tourists’ experience of service quality

Pallabi Mishra

Acta Univ. Bohem. Merid. 2023, 26(1):31-49 | DOI: 10.32725/acta.2023.0031745  

Sustainability of business has become an imperative concern for the marketers in this competitive atmosphere.. One of the major issues is the brand sustainability of service quality. Service quality has been studied by many researchers world-wide in various sectors. But does service quality have an effect on sustainability of brand name and brand image of service brands. The purpose of this research lies in determining the effect of experienced service quality on sustainability of   brand name and brand image of the hotel industry. The present study included data mainly from primary sources although secondary data also facilitated the research. The...

Financial Literacy and its Determinants: A Systematic Review

Neetu Chhillar, Swaranjeet Arora

Acta Univ. Bohem. Merid. 2023, 26(1):1-15 | DOI: 10.32725/acta.2023.0011745  

Financial Literacy Surveys around the world have indicated that financial literacy levels are low in developed countries and lower in developing countries (S&P Global FinLit Survey, 2014). It is also noted that individual financial decisions are affected by factors such as age, schooling, investment period, marital status, occupation, etc., but at different geographical locations in differing capacities. India’s low financial literacy level can hinder its ambition of becoming an economic superpower in the coming years. Therefore, it’s important to systematically assesses the literature in the field of financial literacy and...