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Open Access
Article
Publication date: 30 March 2022

Stephen Bahadar and Rashid Zaman

Stakeholders' uncertainty about firms' value drives their urge to get information, as well as managerial disclosure choices. In this study, the authors examine whether and how an

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Abstract

Purpose

Stakeholders' uncertainty about firms' value drives their urge to get information, as well as managerial disclosure choices. In this study, the authors examine whether and how an important source of uncertainty – the recent COVID-19 pandemic's effect on corporate social responsibility (CSR) disclosure – is beyond managerial and stakeholders' control.

Design/methodology/approach

The authors develop a novel construct for daily CSR disclosure by employing computer-aided text analysis (CATA) on the press releases issued by 125 New Zealand Stock Exchange (NZX) listed from 28 February 2020 to 31 December 2020. To capture COVID-19 intensity, the authors use the growth rate of the population-adjusted cumulative sum of confirmed cases in New Zealand on a specific day. To examine the association between the COVID-19 outbreak and companies' CSR disclosure, the authors employed ordinary least squares (OLS) regression by clustering standard error at the firm level.

Findings

The authors find a one standard deviation increase in the COVID-19 outbreak leads to a 28% increase in such disclosures. These results remained robust to a series of sensitivity tests and continue to hold after accounting for potential endogeneity concerns. In the channel analysis, the study demonstrates that the positive relationship between COVID-19 and CSR disclosure is more pronounced in the presence of a well-structured board (i.e. a large, more independent board and with a higher proportion of women on it). In further analysis, the authors find the documented relationship varies over the pandemic's life cycle and is moderated by government stringency response, peer CSR pressure and media coverage.

Originality/value

This paper is the first study that contributes to the scant literature examining the impact of the COVID-19 outbreak on CSR disclosure. Prior research either investigates the relationship of the CSR-stock return during the COVID-19 market crisis or examines the relationship between corporate characteristics including the quality of financial information and the reactions of stock returns during COVID-19. The authors extend such studies by providing empirical evidence that managers respond to COVID-19 by increasing CSR disclosure.

Details

China Accounting and Finance Review, vol. 24 no. 3
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 15 July 2022

Stephen Gong, Liwei Shan and Li Yu

To examine whether and how the different levels of regional economic incentives would have an effect on underwriters' market share in general.

Abstract

Purpose

To examine whether and how the different levels of regional economic incentives would have an effect on underwriters' market share in general.

Design/methodology/approach

Drawing on Chinese IPO firms during the period 2006-2016, this study examines the impact of different levels of regional economic incentives on underwriters' market share.

Findings

The authors find that regional economic incentives have a positive impact on underwriters' market share and that local economic incentives have a significantly stronger impact than central economic incentives. Furthermore, the authors find that IPO firms with underwriters driven by regional economic incentives experience worse post-IPO performance than firms with underwriters driven by central economic incentives, which do not experience a significant decline in post-IPO performance.

Originality/value

Taken together, the authors’ findings are consistent with the notion that performance assessment motivates officials at various levels of government to bring companies in their jurisdiction to the IPO market prematurely. In addition, the results indicate that central economic incentives play a significant role in driving China's macroeconomic development and market-oriented system reforms. As such, they are one of the major driving forces behind China's market-oriented system reforms.

Details

China Accounting and Finance Review, vol. 24 no. 4
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 9 January 2023

Stephen McCarthy, Wendy Rowan, Carolanne Mahony and Antoine Vergne

Social media platforms are a pervasive technology that continues to define the modern world. While social media has brought many benefits to society in terms of connection and…

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Abstract

Purpose

Social media platforms are a pervasive technology that continues to define the modern world. While social media has brought many benefits to society in terms of connection and content sharing, numerous concerns remain for the governance of social media platforms going forward, including (but not limited to) the spread of misinformation, hate speech and online surveillance. However, the voice of citizens and other non-experts is often missing from such conversations in information systems literature, which has led to an alleged gap between research and the everyday life of citizens.

Design/methodology/approach

The authors address this gap by presenting findings from 16 h of online dialog with 25 citizens on social media platform governance. The online dialog was undertaken as part of a worldwide consultation project called “We, the internet”, which sought to provide citizens with a voice on a range of topics such as “Digitalization and Me,” “My Data, Your Data, Our Data” and “A Strong Digital Public Sphere.” Five phases of thematic analysis were undertaken by the authors to code the corpus of qualitative data.

Findings

Drawing on the Theory of Communicative Action, the authors discuss three dialogical processes critical to citizen discourse: lifeworld reasoning, rationalization and moral action. The findings point toward citizens’ perspectives of current and future issues associated with social media platform governance, including concerns around the multiplicity of digital identities, consent for vulnerable groups and transparency in content moderation. The findings also reveal citizens’ rationalization of the dilemmas faced in addressing these issues going forward, including tensions such as digital accountability vs data privacy, protection vs inclusion and algorithmic censorship vs free speech.

Originality/value

Based on outcomes from this dialogical process, moral actions in the form of policy recommendations are proposed by citizens and for citizens. The authors find that tackling these dark sides of digitalization is something too important to be left to “Big Tech” and equally requires an understanding of citizens’ perspectives to ensure an informed and positive imprint for change.

Details

Internet Research, vol. 33 no. 6
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 24 May 2024

Morné Owen, Stephen V. Flowerday and Karl van der Schyff

Researchers looking for ways to change the insecure behaviour that results in phishing have considered multiple possible reasons for such behaviour. Therefore, the purpose of this…

Abstract

Purpose

Researchers looking for ways to change the insecure behaviour that results in phishing have considered multiple possible reasons for such behaviour. Therefore, the purpose of this paper is to understand the role of optimism bias (OB – defined as a cognitive bias), which characterises overly optimistic or unrealistic individuals, to ensure secure behaviour. Research that focused on issues such as personality traits, trust, attitude and Security, Education, Training and Awareness (SETA) was considered.

Design/methodology/approach

This study built on a recontextualized version of the theory of planned behaviour to evaluate the influence that optimism bias has on phishing susceptibility. To model the data, an analysis was performed on 226 survey responses from a South African financial services organisation using partial least squares (PLS) path modelling.

Findings

This study found that overly optimistic employees were inclined to behave insecurely, while factors such as attitude and trust significantly influenced the intention to behave securely.

Practical implications

Our contribution to practice seeks to enhance the effectiveness of SETA by identifying and addressing the optimism bias weakness to deliver a more successful training outcome.

Originality/value

Our study enriches the Information Systems literature by evaluating the effect of a cognitive bias on phishing susceptibility and offers a contextual explanation of the resultant behaviour.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Open Access
Article
Publication date: 15 June 2012

Richard M. Wielkiewicz, Donald V. Fischer, Stephen P. Stelzner, Maribeth Overland and Alyssa M. Sinner

Incoming first-year college students (N = 4,292) were surveyed regarding attitudes and beliefs about leadership. Students’ opinions about their leadership ability were high and…

Abstract

Incoming first-year college students (N = 4,292) were surveyed regarding attitudes and beliefs about leadership. Students’ opinions about their leadership ability were high and were related to having an outgoing personality, as well as the number of high school activities in which they had been involved. In addition, students’ understanding of leadership was largely hierarchical and unsophisticated. Gender was strongly related to beliefs about leadership, with males indicating a stronger belief in hierarchical leadership, and females indicating a stronger belief in systemic leadership. The results indicated men and women are most likely to be anchored in Komives et al.’s (2009) Stages 2 and 3 whereas women also show some characteristics of Stage 4. It was argued these results support a modular approach to leadership development in which students acquire credits toward a certificate in leadership and where some components of the training activities involve separating the genders.

Details

Journal of Leadership Education, vol. 11 no. 2
Type: Research Article
ISSN: 1552-9045

Content available
Book part
Publication date: 28 February 2017

Abstract

Details

Engaging Dissonance: Developing Mindful Global Citizenship in Higher Education
Type: Book
ISBN: 978-1-78714-154-4

Content available
Article
Publication date: 3 January 2022

V. Dao Truong and Stephen G. Saunders

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Abstract

Details

Journal of Social Marketing, vol. 12 no. 1
Type: Research Article
ISSN: 2042-6763

Content available
Book part
Publication date: 3 August 2020

Abstract

Details

Leadership Strategies for Promoting Social Responsibility in Higher Education
Type: Book
ISBN: 978-1-83909-427-9

Open Access
Article
Publication date: 15 December 2020

Felix Bongomin, Andrew P. Kyazze, Sandra Ninsiima, Ronald Olum, Gloria Nattabi, Winnie Nabakka, Rebecca Kukunda, Charles Batte, Phillip Ssekamatte, Joseph Baruch Baluku, Davis Kibirige, Stephen Cose and Irene Andia-Biraro

Background: Hyperglycemia in pregnancy (HIP) is a common medical complication during pregnancy and is associated with several short and long-term maternal-fetal consequences. We…

Abstract

Background: Hyperglycemia in pregnancy (HIP) is a common medical complication during pregnancy and is associated with several short and long-term maternal-fetal consequences. We aimed to determine the prevalence and factors associated with HIP among Ugandan women.

Methods: We consecutively enrolled eligible pregnant women attending antenatal care at Kawempe National Referral Hospital, Kampala, Uganda in September 2020. Mothers known to be living with diabetes mellitus or haemoglobinopathies and those with anemia (hemoglobin <11g/dl) were excluded. Random blood sugar (RBS) and glycated hemoglobin A1c (HbA1c) were measured on peripheral venous blood samples. HIP was defined as an HbA1c ≥5.7% with its subsets of diabetes in pregnancy (DIP) and prediabetes defined as HbA1c1c of ≥6.5% and 5.7–6.4% respectively. ROC curve analysis was performed to determine the optimum cutoff of RBS to screen for HIP.

Results: A total of 224 mothers with a mean (±SD) age 26±5 years were enrolled, most of whom were in the 2nd or 3rd trimester (94.6%, n=212) with a mean gestation age of 26.6±7.3 weeks. Prevalence of HIP was 11.2% (n=25) (95% CI: 7.7–16.0). Among the mothers with HIP, 2.2% (n=5) had DIP and 8.9% (n=20) prediabetes. Patients with HIP were older (28 years vs. 26 years, p=0.027), had previous tuberculosis (TB) contact (24% vs. 6.5%, p=0.003) and had a bigger hip circumference (107.8 (±10.4) vs. 103.3 (±9.7) cm, p=0.032). However only previous TB contact was predictive of HIP (odds ratio: 4.4, 95% CI: 1.2–14.0; p=0.022). Using HbA1c as a reference variable, we derived an optimum RBS cutoff of 4.75 mmol/L as predictive of HIP with a sensitivity and specificity of 90.7% and 56.4% (area under the curve=0.75 (95% CI: 0.70–0.80, p<0.001)), respectively.

Conclusions: HIP is common among young Ugandan women, the majority of whom are without identifiable risk factors.

Details

Emerald Open Research, vol. 1 no. 2
Type: Research Article
ISSN: 2631-3952

Keywords

Open Access
Article
Publication date: 15 July 2022

David M. Wallace and Stephen J. Zaccaro

We present a framework for understanding the relationship between individual differences in leaders’ motivations and their engagement in leader development, and we empirically…

Abstract

We present a framework for understanding the relationship between individual differences in leaders’ motivations and their engagement in leader development, and we empirically test that framework across three different operationalizations of engagement, demonstrating that the motivation to develop as a leader (MTDL) is distinct from other motivational constructs (specifically, motivation to lead and motivation to learn) and that MTDL differentially predicts engagement in leader development. Finally, we provide evidence that motivation and engagement mutually reinforce each other in a virtuous spiral during leader development.

Details

Journal of Leadership Education, vol. 21 no. 3
Type: Research Article
ISSN: 1552-9045

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