Acta Univ. Bohem. Merid. 2023, 26(2):55-67 | DOI: 10.32725/acta.2023.0081530
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...
Acta Univ. Bohem. Merid. 2023, 26(2):41-54 | DOI: 10.32725/acta.2023.0071560
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...
Acta Univ. Bohem. Merid. 2023, 26(2):18-40 | DOI: 10.32725/acta.2023.0061422
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...
Acta Univ. Bohem. Merid. 2023, 26(2):1-17 | DOI: 10.32725/acta.2023.0051523
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...
Acta Univ. Bohem. Merid. 2023, 26(1):50-70 | DOI: 10.32725/acta.2023.0041170
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...
Acta Univ. Bohem. Merid. 2023, 26(1):16-30 | DOI: 10.32725/acta.2023.0021425
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...
Acta Univ. Bohem. Merid. 2023, 26(1):31-49 | DOI: 10.32725/acta.2023.0031590
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...
Acta Univ. Bohem. Merid. 2023, 26(1):1-15 | DOI: 10.32725/acta.2023.0011468
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...
