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André Luiz Maranhão de Souza-Leão, Bruno Melo Moura and Fernando Sacic Carneiro-Leão
Sports leagues have stood out in the entertainment industry due to their great economic value and cultural impact. This is the case of the American sports leagues, with emphasis…
Abstract
Purpose
Sports leagues have stood out in the entertainment industry due to their great economic value and cultural impact. This is the case of the American sports leagues, with emphasis on the National Basketball Association (NBA), whose largest Latin American market lies on Brazil. The aforementioned league’s audience is constantly growing, a fact that can be partially explained by the encouragement provided for its viewers to interact through social media, in a phenomenon called social TV. Accordingly, the aim of the present study is to investigate how social TV works as a means for Brazilian fans to coproduce their NBA broadcasting enjoyment through social media interactions.
Design/methodology/approach
The authors conducted a netnography on the community of fans engaged in Twitter hashtag #NBAnaESPN, which was released by ESPN to promote audience integration during NBA games' broadcasting.
Findings
A theorization about the role played by social TV in the way fan culture articulates through social media to enjoy broadcasting media products was herein presented. The findings of this study have evidenced three categories concerning the role played by television broadcasting, social media and the fandom in NBA consumption by Brazilian fans. Based on these findings, the authors got to the conclusion that social TV establishes a mediatized environment where fan culture can be articulated through social media to enable interactions about television broadcasting.
Research limitations/implications
The study was limited to members of the Brazilian NBA audience who engage in the official social media of the league’s broadcasting.
Originality/value
The study heads toward a theoretical generalization based on the research results.
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Joanna Dyczkowska, Joanna Krasodomska and Fiona Robertson
Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for…
Abstract
Purpose
Stakeholder capitalism (SC) advocates that organisations should focus on creating long-term value for all key stakeholders rather than maximising short-term profits for shareholders. This paper aims to explore whether and how business organisations have applied stakeholder capitalism principles (SCPs) during the COVID-19 pandemic and how these efforts were communicated in integrated reports.
Design/methodology/approach
This study is based on the content analysis of the text extracted from the integrated reports of 22 companies categorised as excellent in the 2020 EY Excellence in Integrated Reporting Award 2020. The research material consisted of paragraphs that reflected how the company observed the SCPs in practice.
Findings
The stakeholder responsibility principle was the most represented by the examined companies, followed by the principles of continuous creation, stakeholder engagement and stakeholder cooperation. The COVID-19 pandemic has propelled the necessity of implementing innovative solutions to counteract the virus's spread. It has also spurred the need for two-way digitalised communication between the executives and stakeholders. The new situation also required collaborative approaches in the forms of partnerships, joint initiatives and programmes to ensure employee safety and help communities recover from the social and economic impacts of the pandemic.
Originality/value
This study links SC with integrated reporting (IR) and contributes to the literature by providing new insights into how SCPs have been applied during the COVID-19 pandemic. This discussion suggests that whereas these principles determine how the companies must act to satisfy stakeholders expectations, integrating reporting may help develop a report that is stakeholder-oriented and which responds to their information needs.
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Fevzi Ölmez, Emre Bilgiç and Esra Aydın
This research aims to investigate the role of the economic policy uncertainty (EPU) in the outward FDI (OFDI) of the United Kingdom (UK) by considering the institutional quality…
Abstract
Purpose
This research aims to investigate the role of the economic policy uncertainty (EPU) in the outward FDI (OFDI) of the United Kingdom (UK) by considering the institutional quality (IQ) and globalization level of the host country as contextual factors.
Design/methodology/approach
The UK’s OFDI to its twenty partners is analyzed by using the factor augmented model for the 2005–2019 period.
Findings
The results show that the EPU of the host country has a negative and significant effect on the UK's OFDI. Furthermore, the findings surprisingly illustrate that the globalization level of the host country has a negative and significant impact on the UK's OFDI. In terms of IQ, this study indicates that, while government effectiveness and regulatory quality have a negative and significant influence on the UK's OFDI, the rule of law has a positive and significant effect on the UK's OFDI.
Originality/value
This will be one of a few studies considering OFDI in the scope of EPU. Also, the contradicting results of the study add unique perspectives to the literature about the relationship between OFDI, globalization, and IQ.
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The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax…
Abstract
Purpose
The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004.
Design/methodology/approach
The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman two-step setting and the calculation of different evasion rates for top incomes with an interaction term.
Findings
Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in self-employment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards.
Originality/value
This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally.
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