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This study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality. The authors aim to investigate the value-protective characteristics of socially responsible performance.

This study uses a two-stage least squares approach with instrumental variables, with bank and year fixed effects to address concerns regarding endogeneity, specifically reverse causality and unobservable factors.

The results confirm a positive association of CSR with capital adequacy, including higher quality Tier 1 Capital. The authors find strong evidence that banks with higher CSR scores are associated with greater bank value and lower risk. The extended analyses find that the improvement in capital is from annual growth in capital and lower risky assets.

The research advances the field by providing new empirical evidence of a positive association between CSR and capital, including high-quality Tier 1 Capital. This study complements the prior research by simultaneously examining the dynamic links between CSR and capital, bank risk and bank value. The findings are consistent with the view that there is a dynamic link in which CSR affects the operations of banks.

This study aims to determine the relationship between body mass index (BMI) and Global Registry of Acute Coronary Events (GRACE) risk score in patients diagnosed with acute coronary syndrome (ACS) and to evaluate the results in this context.

This was a prospective cohort study of ACS patients admitted to a cardiac care unit in high specialization hospital's cardiology service. The study included 140 men aged >35 years who were diagnosed with ACS.

The mean age of the individuals participating in the study was 61.4 ± 10.9 years old. The mean BMI of the individuals was 25.3 ± 6.6 kg/m², and the mean value of the waist/hip ratio was 0.85 ± 0.01. Individuals were divided into four quarters according to the GRACE score. It was determined that individuals with the highest GRACE score were very underweight or morbidly obese according to their BMI values (p = 0.04).

It has been observed that there is a U-shaped relationship between the GRACE score and the BMI in individuals diagnosed with ACS. The risk of death of ACS patients with very high or very low BMI values was found to be close to each other. Although there is a relationship between BMI and GRACE score, it is concluded that it is insufficient to determine the risk in coronary disease alone, and body fat distribution should be examined together with BMI.

This study aims to investigate the relationship between young people’s Conspicuous Donation Behaviour (CDB) on social media platforms and their offline donation behaviour, specifically intentions to donate and volunteer time. It also explores materialism, self-esteem and self-monitoring as CDB trait antecedents, as a form of conspicuous consumption on social media. Finally, it considers the influence of altruism on these relationships.

A survey was conducted of regular Facebook users mentioning a charity brand on Facebook in the past year. Data from 234 participants were analysed and hypotheses tested using structural equation modeling.

Results confirm two forms of CDB – self and other-oriented. Materialistic consumers are more likely to engage in both forms of CDB on Facebook. High self-esteem increases self-oriented CDB; high self-monitoring increases other-oriented CDB. Self-oriented CDB is positively associated with donation intentions, but other-oriented CDB is negatively associated. Findings reveal how altruism moderates this model.

Findings show how personality traits influence CDB and reveal the relationship between CDB, as virtual conspicuous consumption on social media platforms, and donation behaviour.

The study provides implications for managers about enhancing charitable donations through social media.

This is the first study to explore donation behaviour as a form of conspicuous consumption on social media, where virtual conspicuous consumption (i) does not require any offline consumption and (ii) may achieve the desired recognition, without any charitable act. It provides new insights into CDB, its antecedents and influence on donation behaviour.

The purpose of this paper is to determine the level of flexibility in loan products offered to smallholder farmers in Siaya County in Kenya and to examine the effect of flexibility on access to credit.

The paper uses primary survey data from a sample of smallholder farmers in Siaya County in Kenya who had borrowed from various lending institutions within the study area. The paper develops an index variable of loan flexibility using multiple correspondence analysis (MCA) technique. The model is estimated using both OLS and truncated regression analyses. Access to credit is measured as the amount of loan borrowed by each farmer.

The authors find that the level of flexibility of loans offered to farmers is low. Furthermore, the authors find that the level of flexibility is not significantly correlated to access to credit. Further analysis using individual components of flexible loans show that refinancing and lines of credit are more likely to improve access to credit when farmers are more educated and wealthier, respectively. The age of a farmer, the type of lender, the type of loan, education and household wealth are the main determinants of access to credit.

The paper adds to the debate on access to credit by showing that theoretically, while loan flexibility should lead to higher credit access, this is not a key determinant of access to credit in this context.

Grace Electronic Materials has announced a new UV curable etch resist. Voltacure SR 338 is a high thixotropy UV curing screen print ink which resists acid or alkaline etch processes (or plating) and strips into solution at pH 11–14 at low temperatures. The ink has good adhesion and flexibility and printed boards can be stacked immediately after cure. Benefits include: fast fine line printing; easy cure; problem‐free stacking; adhesion and flexibility for flex circuits; good etch resistance for thick (2 oz + ) copper; acid or alkaline etching; easy stripping into solution at low temperatures.

The purpose of this paper is to analyse the effect of positive online consumer reviews (OCRs) on changes in the individual’s evaluations from the pre-purchase to the post-consumption stage, studying satisfaction, attitude towards the firm and purchase intention. The effect of positive OCRs may differ depending on whether the product performance is high or low, i.e., whether the product meets the objectives of the consumer. So, the paper also explores different effects that positive OCRs can have on changes in the individual’s evaluations depending on the kind of performance.

Two studies based on the experimental methodology are carried out and several statistical techniques are applied: confirmatory factorial analysis, mixed between-within subjects analysis of variance and post-hoc analysis.

Results demonstrate that the effect of positive OCRs continues after consumption. Depending on the performance, this effect can be positive (negative) and verify (contrast with) the individual’s pre-purchase evaluations. Moreover, this effect is always more intense when the performance is low.

It explores the changes in the individual’s evaluations about the product and the firm, going beyond the immediate effect of positive OCRs. It also explains the effects of positive OCRs for high and low performance. Finally, it demonstrates that OCR effects are not symmetrical for high and low performance.

Tipping within the foodservice industry has traditionally been reserved for full-service restaurants. However, there is a growing trend of tip requests at limited-service restaurants, where tipping occurs prior to consuming the product. This research aims to examine the effect of a point-of-sale tip request at limited-service restaurants on return intentions via customer irritation. It also aims to analyze the moderating effects of check amount and perceived deservingness.

Four online scenario-based experiments were conducted to test the hypotheses. Participants were recruited from MTurk for all experiments (N_Study 1 = 152; N_Study 2 = 296; N_Study 3 = 206; N_Study 4 = 134).

Studies 1 and 2 suggested a negative impact of presenting a tip request on return intentions, with customer irritation as the underlying mechanism. Study 3 found the indirect effect was significant only when the check amount was low. Study 4 found that perceived deservingness of a tip also moderated this effect; the indirect effect was significant only when customers felt the employee did not deserve a tip. The effect was attenuated when customers felt the employee deserved a tip.

This paper contributes to the underexplored area of tipping behavior in the limited-service context. The findings contrast extant research on voluntary tipping at full-service restaurants, thus advancing theory by suggesting the consequences of tip requests are contextual and providing practical insights to limited-service establishments contemplating whether to begin requesting tips.

The purpose of this paper is to examine the effect of the characteristics of statutory internal auditors on operating efficiency.

This study investigates three characteristics pertaining to statutory internal auditors, namely, compensation, activity and expertise, based on 1,340 firm observations from 2009 to 2010 using publicly available disclosure data for Korean listed firms.

The authors find no evidence that statutory internal auditors’ compensation is positively associated with operating efficiency. This implies that compensation data on statutory internal auditors in Korea may not directly reflect their competence and ability to enhance operating efficiency. On the other hand, the authors find evidence for a positive association between full-time status for statutory internal auditors and operating efficiency and a positive association between the attendance at board meetings for statutory internal auditors and operating efficiency. The results also show a decrease in operating efficiency when statutory internal auditors are newly appointed. Finally, expertise of statutory internal auditors in financial or legal matters provides no advantage in terms of operating efficiency.

This study contributes to the extant literature on internal audit by examining the advisory role of statutory internal auditors and its effect on operating efficiency, which is one of the objectives established by the Committee of Sponsoring Organizations of the Treadway Commission.

While most prior research on internal audit depends on survey data from statutory internal auditors or experimental data based on a limited sample of firms, this study is based on a large sample of publicly available data of the Korean market.

The accessibility of housing for many purposes is more influenced by the functioning of housing market. As access to housing is an expensive and long-term exertion of household, looking for appropriate housing fund is necessary whether the source of fund is private saving or mortgage. However, insufficient finance in Ethiopia is a reason for inaccessible of land and housing by the low- and middle-income people. This study aims to identify the barriers to access finance in the study area.

This study adopted a qualitative and quantitative research approach to investigate the barriers of housing finance. To undertake and increase the relevance of this study, primary and secondary, qualitative and quantitative data were used. Primary data were collected from respondents; focal person’s and key informants. Both descriptive statistical analysis and relative importance index analysis was deployed for this study. In addition, the quantitative data were analyzed using logistic regresion model.

The result of this study found that in Ethiopia at all, there is no enough mortgage and long-term lending banks. The result of this study inspects some variables significantly affect the access to finance. The result of this study will help the government in buildup of financial institutions in many perspectives. Financial institutions and clients may also be beneficiary through stiffen housing finance system.

The barriers of access to finance were not sufficiently studied in Ethiopia. Therefore, this study may be a pioneer for the researchers, as it did not cover the whole area of the country to study and also appoint the government to reform the financial sector based on the findings of the researches.