Journal of Advanced Research in Operational and Marketing Management

Advertising Effectiveness in Building Brand Preference: A Study of Soft-Drink Consumers in Nepal

Binay Kumar Thakur — 2024-12-11

Objective: This study investigates the impact of advertising strategies on brand preference among soft-drink consumers in Nepal, with a particular focus on the effectiveness of various media channels and advertising appeals. Methods: A quantitative research design was employed, collecting data from 200 respondents through structured questionnaires. The independent variables included types of advertisements (emotional vs. rational appeals), media channels (traditional vs. digital), and consumer demographics (age, gender, income, education). Brand recall served as a mediating variable, while brand preference was the dependent variable. Results: The findings reveal that digital media, especially social media and online advertisements, significantly influence brand preference, particularly among younger consumers. Emotional advertising appeals were found to be more effective than rational appeals in shaping brand preference, with higher engagement observed among female respondents and those from higher-income groups. Additionally, brand recall was identified as a crucial mediator in the relationship between advertising exposure and brand preference, indicating that consumers displayed stronger preferences for brands they could recall after being exposed to advertisements. Conclusions: The study underscores the importance of consistent and frequent exposure to emotionally appealing advertisements in fostering long-term brand loyalty. These insights are valuable for marketers in Nepal's soft-drink industry, suggesting a greater emphasis on digital platforms and emotional appeals to enhance consumer engagement and loyalty. Future research should explore these dynamics across other beverage categories and assess the long-term effects of advertising on brand loyalty.

The Digital Transformation of Financial Disclosure: How Emerging Technologies Are Revolutionizing Corporate Transparency and Investor Trust

Mbonigaba Celestin — 2025-04-16

Purpose:The digital transformation of financial disclosure has revolutionized corporate transparency and investor trust through the integration of emerging technologies such as blockchain, artificial intelligence (AI), and big data analytics. This study investigates the impact of these innovations on financial reporting accuracy, regulatory compliance, and fraud detection.

Methodology:Using a mixed-method research design, both qualitative and quantitative data were analyzed, including statistical models such as regression analysis, chi-square tests, and correlation analysis.

Findings: The results indicate a strong positive correlation between digital financial disclosure technologies and investor confidence (r = 0.81). Blockchain adoption was found to reduce financial misreporting by over 35%, while AI-driven automation accounted for a 78% improvement in reporting efficiency. Furthermore, firms leveraging big data analytics experienced a 28.57% increase in investor trust from 2020 to 2024.

Conclusions: The study concludes that emerging technologies significantly enhance corporate accountability and investor confidence but also pose challenges such as cybersecurity risks and regulatory disparities. The businesses invest in AI and blockchain for enhanced compliance and fraud prevention while policymakers establish global standards for digital financial reporting.

IFRS vs. GAAP: How Differences in Accounting Standards Impact Financial Reporting, Cross-Border Investments, and Multinational Decision-Making

Mbonigaba Celestin — 2025-04-30

Purpose
This study investigates the impact of differences between International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) on financial transparency, investment flows, and corporate financial strategies. It aims to evaluate how these accounting frameworks influence multinational decision-making and cross-border investments.

Design/Methodology/Approach
A mixed-method approach was employed, combining document analysis, expert interviews, and quantitative statistical techniques, including correlation and regression models. The study analyzed financial data from 2020 to 2024 to assess key areas such as revenue recognition, asset valuation, and financial statement accuracy.

Findings

Financial Transparency: IFRS adoption was found to enhance financial transparency by 95%, compared to 89% for GAAP, improving the clarity and reliability of financial reporting.
Investment Efficiency: IFRS adoption improved investment decision efficiency by 93%, compared to 88% for GAAP, facilitating more informed investment choices.
Cross-Border Investments: IFRS adoption attracted higher cross-border investment inflows, with $320 billion compared to $270 billion under GAAP.
Multinational Strategies: A strong correlation (0.998) was observed between IFRS adoption and improved multinational financial strategies, indicating better alignment with global market standards.
Regression Analysis: The study found that IFRS adoption increases foreign investments by approximately $7.14 billion per country, highlighting its role in attracting international capital.

Originality/Value
This research contributes to the understanding of how accounting standards influence global financial markets and multinational corporations. It provides empirical evidence supporting the adoption of IFRS for enhanced financial reporting quality and investment attractiveness.

Practical Implications

Corporate Strategy: Multinational corporations are advised to adopt IFRS to enhance transparency and investor confidence.
Policy Recommendations: Policymakers should promote harmonization efforts to reduce financial discrepancies across jurisdictions, ensuring consistent reporting standards globally.

Conclusion
The study concludes that IFRS offers superior financial reporting quality and investment attractiveness compared to GAAP, supporting the global movement towards financial standard convergence. Despite challenges such as compliance costs and regulatory inconsistencies, the benefits of IFRS adoption justify its widespread implementation.

Industry Success Stories and Key Lessons: Insights from Amazon, Toyota, and Apple

Anand Yadav — 2025-05-03

In the rapidly evolving global market, the ability to learn from successful industry practices and implement innovative strategies is crucial for organizational growth and sustainability. This review article examines the success stories of leading companies across various industries, such as Amazon, Toyota, and Apple, to illustrate how the application of operational and marketing management theories has contributed to their success. By exploring key strategies and lessons learned, the article provides a comprehensive analysis of how businesses can leverage operational excellence, customer-centricity, and continuous innovation to drive success.
Amazon’s success is largely attributed to its customer-centric approach and its innovative use of data analytics, supply chain optimization, and automation technologies to enhance operational efficiency and provide a seamless customer experience. Similarly, Toyota’s lean manufacturing and Just-In-Time (JIT) inventory management systems have set a global benchmark in the automotive industry by reducing waste, improving quality, and increasing production efficiency. Apple, on the other hand, has built a strong brand through its commitment to innovation, user experience, and an integrated ecosystem that fosters customer loyalty.
This article delves into these companies’ strategies, showcasing how their ability to adapt to market changes, invest in technology, and continuously improve their operations has allowed them to stay ahead of the competition. The review emphasizes the importance of a customer-first mindset, the role of data and analytics in decision-making, and the need for organizations to embrace innovation and operational efficiency to remain relevant in today’s fast-paced business environment.
Additionally, the article offers actionable insights and lessons that other businesses can apply to optimize their strategies, improve operational performance, and strengthen their market position. In conclusion, this review underscores that businesses must be agile, data-driven, and customer-focused while continuously innovating and refining their practices to succeed in the modern marketplace.

Integrating Social Responsibility and Ethical Practices in Operations and Marketing: Challenges, Benefits, and Strategic Insights

Harshit Jain — 2025-05-03

In today’s global business landscape, the integration of social responsibility and ethical practices in operations and marketing has become crucial for companies aiming to maintain competitive advantage, build strong customer relationships, and contribute positively to society and the environment. Social responsibility in operations involves practices like sustainable sourcing, fair labor standards, and the implementation of circular economy principles. In marketing, ethics dictate transparency, honesty in advertising, consumer protection, and inclusive messaging that promotes social equity and environmental sustainability. The growing demand for transparency and sustainability from consumers has driven businesses to reassess their operational and marketing strategies, aligning them with ethical values and societal expectations. However, implementing these practices comes with challenges, such as balancing profitability with social responsibility, managing costs, avoiding greenwashing, and ensuring global supply chains adhere to ethical standards. Despite these challenges, businesses that adopt ethical operations and marketing practices gain several benefits, including enhanced brand loyalty, improved public reputation, risk mitigation, and access to new market opportunities. This paper reviews the importance of social responsibility and ethics in operations and marketing, examining how businesses can overcome challenges to achieve long-term success. By focusing on ethical principles, companies can build sustainable practices that not only lead to financial success but also contribute positively to social and environmental progress.