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Article
Publication date: 26 January 2024

Julie Steen, Brian N. Rutherford, Barry J. Babin and Joseph F. Hair, Jr.

Design is an important construct in the retail environment literature. Yet, the measures used for design have not followed appropriate scale development procedures. The purpose of…

Abstract

Purpose

Design is an important construct in the retail environment literature. Yet, the measures used for design have not followed appropriate scale development procedures. The purpose of this study is to provide a conceptual definition and then develop a scale for retail environment design (RED).

Design/methodology/approach

Interviews with both consumers and marketing researchers are used to generate a potential list of items. Using four different studies, these items are refined, and the RED scale is offered.

Findings

This study develops and validates the four-dimensional RED scale to measure the design of retail environments. The dimensions are functional, aesthetic, lighting and signage.

Research limitations/implications

The newly developed RED scale will allow retailing researchers to measure lighting and signage qualities as part of retail design, measure design of retail environments more accurately and allow different studies to be compared.

Practical implications

The newly developed RED scale will allow retailers to better understand customers’ perceptions of the four dimensions of design. Retailers spend significant time and money designing and redesigning retail environments. The RED scale will enable managers to ensure these significant investments create competitive advantages and an appropriate return on investment.

Originality/value

A scale to measure retail environment design is developed. The scale includes two dimensions (lighting and signage) that are not typically investigated.

Details

European Journal of Marketing, vol. 58 no. 4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 30 May 2023

Marcellin Makpotche, Kais Bouslah and Bouchra M'Zali

This paper aims to investigate the long-run financial and environmental performance of corporate green bond issuers, worldwide.

Abstract

Purpose

This paper aims to investigate the long-run financial and environmental performance of corporate green bond issuers, worldwide.

Design/methodology/approach

The data includes 259 corporate green bond issuers from 2013 to 2020. The authors adopt the matching approach, using the nearest neighbor method to select the control firms. The event-time approach is used to examine corporate green bond issuers’ long-run stock market performance, and robustness tests are conducted using the calendar-time method. The authors examine green bond issuers’ long-run environmental performance and carbon dioxide (CO2) emissions using difference-in-differences estimations.

Findings

In contrast with the earlier long-run event studies, our results reveal that multiple-time issuers, and issuers operating in industries where the natural environment is financially material, perform financially in the long term relative to the control firms. The authors also document that corporate green bond issuers reduce their CO2 emissions, and improve their resource use efficiency and environmental performance, in the long run.

Originality/value

To the authors’ knowledge, this is the first study that looks at the long-run effect of corporate green bond issuance on firms’ stock market performance. It has the particularity to document that corporate green bond issuance is beneficial for investors and positively affects the environment. Our findings help us understand that firms do not issue green bonds for greenwashing.

Details

Managerial Finance, vol. 50 no. 1
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 9 November 2023

James Ndirangu Ndegwa

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management…

Abstract

Purpose

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.

Design/methodology/approach

The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.

Findings

Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.

Research limitations/implications

The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.

Practical implications

The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.

Social implications

Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.

Originality/value

This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 6 February 2024

Maria Petrescu, John Gironda and Kathleen Bay O'Leary

This paper aims to evaluate and structure the basic heuristics consumers use in evaluating word-of-mouth (WOM) about luxury hotel brands while analyzing the impact of deception in…

Abstract

Purpose

This paper aims to evaluate and structure the basic heuristics consumers use in evaluating word-of-mouth (WOM) about luxury hotel brands while analyzing the impact of deception in online consumer reviews.

Design/methodology/approach

The research used a two-study mixed-methods approach, using interpersonal deception theory and social proof theory as lenses to conduct our analysis. For the first study, a qualitative conceptual mapping analysis was conducted, examining online consumer reviews to identify key concepts and their relationships in the context of luxury hotel brands. In the second study, the themes were further examined using a fuzzy-set qualitative comparative analysis to analyze their causal complexity and association between variables to determine how they influence the perceived helpfulness of online reviews for luxury hotel brands.

Findings

The results underline the importance of functional, objective variables, such as the number of reviews and stars, as social proof heuristics and other factors, including clout, authenticity and analytic tone, as interpersonal communication heuristics. Therefore, consumers use a combination of social and interpersonal communication heuristics to extract information from reviews and manage deception risk.

Research limitations/implications

The paper contributes to the consumer–brand relationship literature by assessing the heuristics consumers use in evaluating online reviews and provides additional information for research in online reputation management.

Practical implications

This study’s results can help marketing practitioners and brand managers manage their online reputations better. It can also aid managers in improving their messaging on hotel websites to entice consumers to complete bookings. Heuristics play an essential role in such messaging and understanding them can help marketers appeal directly to their target market.

Originality/value

This study contributes to the literature on consumer–brand relationships by providing a framework of heuristics that consumers use when evaluating luxury service brands and contributes to WOM and online reputation research by highlighting factors that may make online reviews more helpful.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 12 March 2024

Chad R. Lochmiller

This study explores factors that influence the initiation of leadership coaching relationships that include externally employed coaches and school administrators.

Abstract

Purpose

This study explores factors that influence the initiation of leadership coaching relationships that include externally employed coaches and school administrators.

Design/methodology/approach

This qualitative research study includes semi-structured interviews, observations and documents collected across three academic years within the context of a university-based leadership coaching program. Participants included six leadership coaches and six school administrators who participated in the program.

Findings

Qualitative analysis indicates that gender and race, prior professional experience, pre-existing professional relationships and the complexity of the district’s organizational structure influence the initiation of the coaching relationship.

Research limitations/implications

Confidentiality restrictions imposed by the program limit opportunities for member checking and other forms of triangulation. Additional data collection using more expansive research methods would help address this limitation.

Originality/value

This study contributes to the sparse literature about leadership coaching with school administrators by describing how different factors influence initiation coaching relationships.

Details

Journal of Educational Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-8234

Keywords

Article
Publication date: 14 March 2024

Fangfang Hou, Boying Li, Zhengzhi Guan, Alain Yee Loong Chong and Chee Wei Phang

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social…

229

Abstract

Purpose

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social relationship (PSR), this study aims to capture viewers’ lively social feelings toward the streamer as the key factor leading to the purchase behavior of virtual gifts. It also aims to establish a theoretical link between PSR and viewers’ holistic experience in live streaming as captured by cognitive absorption and aims to investigates the role of technological features (i.e. viewer–streamer and viewer–viewer interactivity, streamer-level and viewer-level deep profiling and design aesthetics) in shaping viewers’ experience.

Design/methodology/approach

Based on 433 survey responses, this study employs a combination of structural equation modeling and neural networks to offer valuable insights into the relationships between the technological environment, viewer experience and viewer behavior.

Findings

Our results highlight the salience of PSR in promoting the purchase of virtual gifts through cognitive absorption and the importance of the technological environment in eliciting the viewer experience. This study sheds light on the development of PSR in a technological environment and its relationship with cognitive absorption.

Originality/value

By applying PSR to conceptualize viewers’ perceived connection with the streamer, this study extends the research on purchase behavior in the non-shopping context by providing an enlightened understanding of virtual gift purchase behavior in live streaming. Moreover, by theoretically linking PSR with cognitive absorption, virtual gift purchase and technological features of live streaming, it enriches the theory of PSR and bridges the gap between the design practice of supporting the IT infrastructure of live streaming and research.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 12 September 2023

Maxence Postaire and François-Régis Puyou

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by…

Abstract

Purpose

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Design/methodology/approach

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

Findings

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

Originality/value

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 May 2023

Agata Mirowska and Tuba Bakici

The purpose of this study is to investigate existing and emerging technology-driven stressors using the transactional model of stress and coping (TMSC).

Abstract

Purpose

The purpose of this study is to investigate existing and emerging technology-driven stressors using the transactional model of stress and coping (TMSC).

Design/methodology/approach

In-depth semi-structured interviews with 36 professionals were performed to obtain qualitative data to explore emerging techno-stressors. The findings were validated a year into the pandemic with human resource (HR) professionals.

Findings

The authors identify a previously unreported techno-stressor, Techno-Isolation (TIS), which arises from a heavy dependence on information communication technologies for professional social interactions. Additionally, several considerations of interaction characteristics are identified that, based on the platform used, affect the experience of TIS, further expanding the TMSC with the addition of medium-interaction compatibility. The authors present a testable model and discuss implications.

Originality/value

This study identifies three new information communication technology (ICT)-based antecedents leading to a new techno-stressor, as well as the importance of medium-interaction compatibility in the experiences of stressors as strains. The authors discuss how these elements fit with and extend the existing stress literature.

Details

Information Technology & People, vol. 37 no. 3
Type: Research Article
ISSN: 0959-3845

Keywords

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