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Article
Publication date: 28 June 2023

Firdaus Kurniawan, Hilma Tsani Amanati, Albertus Henri Listyanto Nugroho and Nandya Octanti Pusparini

This study investigates the impact of government and economic policy uncertainty (EPU) on companies' business operations, especially risk-taking tendencies and corporate financial…

Abstract

Purpose

This study investigates the impact of government and economic policy uncertainty (EPU) on companies' business operations, especially risk-taking tendencies and corporate financial reporting quality (FRQ).

Design/methodology/approach

The study employs the generalised least squares regression model. The final sample comprised 27,376 company-year observations from eight countries in the Asia-Pacific region.

Findings

EPU has a negative and significant effect on investment activity and FRQ. Higher EPU leads to a decline in investment and FRQ.

Research limitations/implications

There are several limitations in this study. First, the authors used abnormal investments to measure investments, without considering the degree of irreversibility investment objectives. Second, although control variables are included at the company and country levels, they may only partially control for companies' mitigation effects. Third, the sample is limited to developing countries with unique characteristics in Asia-Pacific; therefore, the findings cannot be generalised.

Practical implications

The findings can help investors, analysts and regulators evaluate EPU's impact on companies' business activities by offering an overview regarding the decline in investment efficiency and FRQ. The results can also be used as input for regulators in formulating policies that encourage companies to regulate investment levels without harming other stakeholders and maintain FRQ during periods of uncertainty.

Originality/value

This research provides intriguing insights into EPU's effects on companies' investment activity and FRQ in developing countries, which are sensitive to changes in macroeconomic conditions.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 7 September 2022

Chia-Hua Lin, Dickson K.W. Chiu and Ki Tat Lam

This research investigates Hong Kong academic librarians' attitudes toward robotic process automation (RPA) and their willingness to learn this technology.

Abstract

Purpose

This research investigates Hong Kong academic librarians' attitudes toward robotic process automation (RPA) and their willingness to learn this technology.

Design/methodology/approach

This qualitative study collected data through one-on-one semi-structured interviews conducted with video conferencing software. After participants received basic RPA information and three existing library application cases, they answered questions based on the interview guide. This research used the inductive thematic analysis method to analyze the collected data.

Findings

Regarding Hong Kong academic librarians' attitudes towards RPA, 19 themes were identified. Although all participants did not have previous knowledge of RPA, most showed positive attitudes toward implementing RPA in their libraries and some willingness to learn it. Besides, among all identified themes, negative attitudes mainly comprised “Affect” and “Cognition” factors, hindering RPA deployment in academic libraries.

Originality/value

This research helps librarians and RPA vendors make better decisions or strategies for implementing RPA for libraries, which has not been explored, especially in East Asia.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

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