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This study investigated the influence of residents' perceived benefits and costs of hosting an international sporting event (i.e. 2019 Military World Games) on their attitudes and support toward the event.

Using social exchange theory, this study developed a model taking into consideration both benefits and costs in respondents' evaluations of hosting an event, which further influenced their attitude and support. A structural equation model was used to test the developed model with 461 responses from the 2019 Military World Games.

The results showed that the model has an acceptable fit to the data and supported all three hypotheses: Hypothesis 1 (Individuals' perceived benefits of hosting an event will positively influence their attitude toward the event), Hypothesis 2 (Individuals' perceived costs of hosting an event will negatively influence their attitude toward the event) and Hypothesis 3 (Individuals' attitude toward an event will influence their support for the event).

The developed model intended to provide a more comprehensive picture of individuals' evaluation of hosting an international sporting event by including both benefits and costs of hosting the event. As the support of residents becomes more important in successfully hosting an event, this model helps to understand what factors influence residents' support.

The purpose of this paper is to investigate the aesthetic dimension of entrepreneur poems. The notion of the entrepreneur as storyteller, and the entrepreneur story as cultural genres have become so firmly entrenched in the collective social consciousness that little consideration is given to the existence of other narrative genres, such as business poetry as expressions, or manifestations of enterprising behaviour and indeed identities. Poetry, like art, possesses aesthetic dimensions which make it difficult to theorize and analyze. Indeed, as a genre, poetry seldom features as a heuristic device for better understanding entrepreneurial behaviour or learning. This is surprising because poetry in particular is a wonderfully creative and expressive narrative medium and accordingly, many entrepreneurs engage in writing poetry as a form of creative expression.

In this study the author considers the entrepreneur as poet and from a reading of the literatures of entrepreneurship and aesthetics develops an aesthetic framework for analysing entrepreneur poetry which is used to analyze six poems written by entrepreneurs or about entrepreneurs.

That poetry has value in terms of entrepreneurial learning because of its atheoretical nature it permits listeners to experience the emotion and passion of lived entrepreneurial experiences and to relive these vicariously. In particular entrepreneur poems are a variant form of entrepreneur story devoid of the usual cliché.

There are obvious limitations to the study in that the analysis of six poems can merely scratch the surface and that aesthetic analysis is by its very nature subjective and open to interpretation. The study opens up possibilities for further research into entrepreneur poems, the aesthetics of other non-standard entrepreneur narratives and consideration of the aesthetic elements of entrepreneurship per se. Poetics and aesthetics are areas of narrative understanding ripe for further empirical research.

The paper is original in terms of creating an aesthetic framework used to analyze entrepreneur poems. Indeed, little consideration had previously been given to the topic.

Applying social exchange theory as the theoretical basis, this paper aims to examine the impacts of two forms of digital social interaction on social well-being and helping behavior of customers: moderator–customer interaction quality and customer–customer social support. Furthermore, this paper investigates customer exchange ideology as a moderator of these impacts.

This paper adopted a purposive sampling method for survey materials sent to customers of firm-hosted virtual communities (FHVCs) using a consumer panel service company. The self-administered survey was developed from existing scales, and 265 usable responses were obtained.

Both forms of digital social interaction within FHVCs positively impact social well-being, which in turn positively influences helping behavior in the community. Social well-being is decomposed into social integration and social contribution, and each partially mediates the impact of customer–customer social support and moderator–customer interaction quality on helping behavior. This finding provides greater explanatory power for the role that digital social interactions have in predicting customer helping behavior in an FHVC. In addition, an exchange ideology positively moderates the impact of customer–customer social support on helping behavior via social integration.

This paper demonstrates that resource exchange dynamics occur digitally within FHVCs, which then affect social well-being and helping behaviors in customers. From a practical point of view, this study indicates the potential that digital interactions have in generating social and economic value through helping behaviors.

Taking the COVID-19 as the background, this study aims to investigate the direct influencing factors regarding knowledge sharing behavior (KSB) on new media platforms and discuss how the characteristics of the users could enhance the KSB through moderation effect, and provide empirical evidences.

Based on the social exchange theory and after the text analysis of the data collected from the Tiktok platform in 2020, this paper uses the quantitative method to evaluate the factors influence KSB on short video social platform during the COVID-19 outbreak.

KSB on new media platform could be enhanced by richer knowledge content of the video posted and the attribute of the platform users directly. Platform users could affect the trustworthiness of the knowledge shared, thus influence the knowledge sharing. On the early stage of the COVID-19, the richer content of the knowledge released by users could effectively enhance the KSB. On the early stage of the emergency events, the official users could play a significant role on KS. During the mitigation stage of COVID-19, the KSB of the knowledge shared by unofficial users with richer content could be enhanced and the moderation effect is relatively stronger.

The research extends the social exchange theory to a disaster management context. The authors provide an effective reference for future governments to effectively cope with the epidemic and spread public knowledge in an emergency response context. By analyzing the influence of knowledge content and influencer characteristics, it could help the social media platform to improve content management and optimize resource allocation.

Drawing on the extant multichannel service quality literature and customer needs regarding the experiential value of online and offline shopping, the purpose of this paper is to examine the relationships among multichannel service delivery quality (MSDQ), customer experiences, continued engagement intentions and customer involvement.

A research model with five hypotheses was proposed. Data were collected from 911 Taiwanese consumers who had a minimum of two years of multichannel shopping experience. The consumers were asked to complete a survey about their experience with MSDQ. Structural equation modelling was adopted to analyse the data.

The results of the analysis suggest that MSDQ positively impacts customer experiences, which in turn influence their continued engagement intentions. Furthermore, the analysis found that customer involvement positively moderates the effects of MSDQ on customer experiences.

This study adopts the customer experience view to examine the effect of a holistic MSDQ design (including information transparency and accessibility and channel integration) on continued engagement intentions. By integrating a different conceptual lens, this study investigates the relationships among multichannel service quality, customer experiences and customer involvement, which adds alternative insights to the existing findings.

Managers must provide approaches to enhance the customer experiential values of utilitarianism, aesthetic appeal and playfulness; facilitate the information flow to be transparent and easily accessible; and provide different degrees of service based on customers’ experiences with their multichannel services to satisfy all consumers’ shopping needs.

The literature has focussed primarily on service providers’ technology capabilities and resources to design multichannel delivery systems. However, this study develops an MSDQ model and investigates its effects on customers’ experiences and continued engagement intentions.

The purpose of this paper is to study the relationship between accounting conservatism and executive compensation-performance sensitivity with a view to identify the influence of accounting conservatism on the efficiency of executive compensation contracts.

This study uses multiple regression models based on the approach of Iyengar and Zampelli (2010), Clarkson et al. (2011) and Huang and Kisgen (2013) with the data from all of China’s listed non-financial firms over the period of 10 years to test the relationship between accounting conservatism and the sensitivity of executive compensation-performance.

This study finds a positive association between executive compensation and accounting-based measure of performance. More importantly, it reveals that conservatism has a positive relation with the executive compensation-performance sensitivity after controlling for a number of firm-specific factors and control variables. This study shows that the sensitivity of executive compensation to firm performance is higher for firms with higher accounting conservatism.

This is one of the few studies to examine the relationship between accounting conservatism and executive compensation-performance sensitivity. It provides supportive evidence to the argument that accounting conservatism, being an efficient governance mechanism, can help mitigate information risk and moral risk for agency problems.

The purpose of this paper is to understand participatory consumers who are involved in translating and distributing overseas cultural commodities, without the permission of copyright holders. It intends to conceptualize them as a new breed of cultural intermediaries and discuss implications of their activities for the cultural industries.

The paper conducts a case study of “manga scanlators” who voluntarily translate manga (Japanese comics) to English and share translated manga online with other fans, without authorization from copyright holders. In addition to literature review and analysis of the text of selected scanlation web sites, the author interviewed ten manga scanlators and eight manga industry practitioners and experts in the UK, the USA and Japan.

It is found that participatory consumers, as new cultural intermediaries, challenge the cultural industries by transferring a substantial part of the industries’ intermediary work to the realm of cultural fandom and by developing their own logics of organizing the intermediation process and distributing fan‐translated products.

Considering the lack of research on fan‐translation and dissemination of cultural products, this paper's findings will be a valuable addition to the existing account of participatory cultural consumption. The copyright infringement aspect in manga scanlation is seen as part of the bigger picture of the gradual decoupling of intermediation activities, which are required to bring cultural products to overseas markets, from the market economy of translated manga production and distribution.

Consumers’ self-interests and personal goals in attaining collective goals are rarely considered in firm-hosted virtual communities (FHVCs). Based on working consumers paradigm and agency theory, the purpose of this paper is to investigate the joint impact of consumers’ psychological states of empowerment, engagement and entitlement on value cocreation behaviors in FHVCs.

US consumer panel data were used to test the proposed model on customers (n=338) participating in a FHVC.

The results show significant effects of the psychological states of empowerment, engagement and entitlement on value cocreation. Of these three states, psychological empowerment had the strongest effect. The predictive strength of entitlement for value cocreation is weaker for individuals with high knowledge of the community (KC). Practitioner interviews conducted with FHVC managers establish the states and set forth an emerging research agenda.

This study extends the cocreation literature to establish the holistic importance of psychological states as key antecedents of value cocreation for working consumers. It acknowledges agency motives and establishes KC as a moderating condition.

The explication of consumers’ psychological states has implications for the benchmarking and design of consumer portfolios.

This study advances the literature on cocreation by collectively examining three psychological states of consumers through the lens of working consumers paradigm and agency theory. It also establishes KC as an important boundary resource condition.

The purpose of this paper is to examine the moderating effect of media pressure on external directors in relation to disclosure of information on corporate social responsibility (CSR).

The paper adopts a multilevel approach, integrating the institutional, organisational and individual levels of analysis in a whole model that explains corporate transparency. The paper uses a sample composed of 98 non-financial listed Spanish companies for the period 2004-2010,

The results show heterogeneity between external board members. Proprietary directors, representing shareholders, tend to promote adoption of the Global Reporting Initiative guidelines in order to increase value for shareholders. On the contrary, independent directors are risk adverse in relation to the effect that CSR information disclosure could have on their professional reputations.

The sample could be improved, including companies from different countries and more years for the analysis, since the period studied comprises a particular economic setting (2008-2010), a global financial crisis.

Although these results from the Spanish context, the authors recommend that regulatory bodies incorporate provisions into good governance codes that guarantee the existence of quality and comparable CSR information that favours stakeholders’ decision taking.

The image that society has about a company comes from the opinions created from the mass media. The arguments proposed by agenda-setting theory can be managed by companies as a strategic mechanism to respond to society expectations. At present, two of the most studied aspects are the ethical and sustainable behaviours of organisations. These aspects are related to the characteristics of boards of directors, especially to external directors. Independent directors may disagree with disclosing information about CSR practices because they fear that this information would affect their professional reputations, since they are not specialised in these topics. However, proprietary directors favour the disclosure of this information in an attempt to reduce the cost of capital and risk perceived by investors, especially in more sustainable companies.

Informed by the broaden-and-build theory of emotions, this study aims to investigate the relationships between consumers’ motives and personal and social outcomes in access-based services (ABS). Further, drawing on territorial behaviour literature, the second goal of this research is to test the moderating effects of psychological ownership on the relationships between personal outcomes and consumer territorial behaviour.

This research comprises a quantitative online survey complemented by a qualitative interview study. The quantitative study employed an online consumer panel survey of 317 samples. Later, the qualitative study sought additional insights into the economic benefit motives and manifestation of territorial behaviour of bicycle-sharing users to enrich the results of quantitative study. The quantitative data were analysed using structural equation modelling, and the interviews were transcribed and analysed using an inductive and deductive thematic analysis.

The results indicated that specific motives significantly affected certain personal outcomes. Namely, economic benefit, enjoyment and reputation motives drove life satisfaction, while enjoyment, sustainability and social relationships promoted feelings of gratitude. Furthermore, life satisfaction positively affected consumer cooperation, helping other consumers and territorial behaviour. In contrast, feelings of gratitude had a positive relationship with cooperation and helping other consumers, but a negative one with territorial behaviour. Additional examination revealed that consumers’ psychological ownership of the shared bicycle in an ABS model moderated the effect of gratitude on consumer territorial behaviour.

This study offers and tests a model on ABS in the context of bicycle-sharing services. Thus, it presents avenues to test the model on other ABS, e.g. clothing or home sharing.

Managers in ABS can foster positive emotional states of gratitude and life satisfaction that will inevitably promote consumer cooperation and helping behaviour.

This study is among the first to propose and examine a model that tests the relationships between consumers’ motives and personal and social outcomes in ABS.