This study aimed to examine the impact of digital marketing, with big data as a mediating variable, on the competitive advantage of Jordanian tourism companies. The study sample included 161 companies from the study population, focusing on Jordan's outgoing and inbound tourism companies. The study's objectives were achieved using an analytical and quantitative approach. The questionnaire was used as a study tool to collect preliminary data, and the study noted that Jordanian tourism companies have given digital marketing great importance. The study focused on the relationship between digital marketing, competitive advantage, and big data. It found that digital marketing has a significant impact on big data, which in turn positively affects competitive advantage. The study also discovered that big data mediates the relationship between digital marketing and competitive advantage. According to the results of this study, Jordanian tourism companies can improve their digital marketing by enhancing customer data, monitoring competitors, and leveraging mobile marketing opportunities to gain a competitive advantage. These companies can incorporate data analysis techniques into their marketing strategies and utilize machine learning tools, such as Google Analytics, Semrush, OnlyPult, Mailchimp, and Canva. Doing so can improve their product offerings and attract more customers.
This study delves into the connection between consumer habits in coffee purchasing and brand preferences in Kuala Lumpur. It aims to bridge a knowledge gap from limited research on consumer behaviour and preferences in the Malaysian coffee market. The study features a comprehensive theoretical framework encompassing direct, mediating, and moderating factors, providing a nuanced understanding of this correlation. Employing a quantitative approach with carefully crafted questionnaires, the study collected data from 150 respondents which was thoroughly analyzed using the robust Partial Least Square (PLS) method. The results underscore the importance of considering product experience and learning to understand the dynamic choice processes of consumers new to a market. The insights from this research offer valuable guidance for marketers to tailor their strategies as consumers accumulate purchasing experience. Furthermore, the study furnishes practical recommendations for coffee companies in Kuala Lumpur, aiming to enhance their marketing strategies for improved customer satisfaction and loyalty in the competitive coffee market. These insights hold relevance in academia and present actionable implications for coffee companies in Kuala Lumpur.
In terms of paying attention to the scarcity of auditing literature considering the stickiness behavior of audit fees, using an adjusted version of Anderson et al.’s (2003) general costs stickiness model, this study aims to examine the influence of the asymmetric upward and downward stickiness of audit fees on audit quality. After the recent intense economic changes and repetitive currency devaluations, Egyptian firms have faced financial uncertainties and shocks leading to their financial distress and/or bankruptcy. Therefore, this study aims to investigate the moderating effect of audit client’s financial distress on the relationship between audit fee stickiness and audit quality. Altman’s Z’-score model is used to identify the extent of firms’ financial distress. Multiple regression models have been used to test for the developed research hypotheses, using panel data of a sample of 86 manufacturing firms listed on the Egyptian Stock Exchange from 2015 through 2021. The results suggest that the timely upward and downward audit fee adjustments, implying audit fee stickiness, show no significant influence on audit quality. Additionally, the findings regarding the audit client’s financial distress indicate that there is no significant moderating effect on the relationship between the stickiness behavior of audit fees and audit quality.
This study examines the value relevance of accounting information (AI) and non-accounting information (NAI) of listed non-financial firms in an emerging market; namely, Oman, for the period 2010-2019 using the Ohlson (1995) model. The ordinary least squares, generalized least squares (GLS), fixed effects and feasible GLS were used to test the hypotheses of the study. The results of the study show that the value relevance of earnings per share (EPS) is higher than that of book value (BV) and operating cash flow (OCF) in the Omani capital market. The results support the argument of the conceptual framework for financial reporting (2018) that earnings are the most relevant AI. The results also show that the combination of AI (i.e. EPS) and NAI (i.e. corporate social responsibility (CSR)) is more value relevant than the combination of BV, EPS, OCF and CSR. The study concludes that investors perceive that firms give less weight to OCF and BV in their investment decisions. The important contribution of this study is that it finds that the increase in the value relevance of EPS and the decrease in the value relevance of OCF, BV and CSR should be a concern for new investors in developing their investment decision making in the Omani capital market.
