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In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information content in a component of a constrained filing period that is useful to municipal bond market participants. The component of a filing period that we focus on is the period of time between an audit report date and a regulated public accessibility date.

To explore our research question, we collect a sample of observations from municipalities that: (1) are required to post annual/audit financial reports on a centralized state-level repository that includes a “transparent” date stamp on when reports are made publicly available and (2) have issued general obligation bonds. Our sample is limited to one observation per municipality. The sample period is 2006–2019. In terms of approach, we use an ordinary least square (OLS) regression model to empirically test whether the time period between municipalities’ audit report date and state-required repository filing date is associated with general obligation bond interest cost.

We find support for the idea that there is information content in a component of a constrained filing period. In particular, we hypothesize and find a positive association between the time period between an audit report date and a state filing date and general obligation bond interest cost. Seemingly, this component of time may provide something unique or not available in other components of a constrained filing period (e.g. the fiscal year-end date to the audit report date). In post hoc analyses, we also find that both components of the constrained filing period in our setting (i.e. the audit report date to state filing date and the fiscal year-end date to audit report date) need to be considered for either of the components to be significant. Moreover, although both components are necessary, the audit report date to state filing date component appears to have a slightly stronger association (in terms of statistical significance) with general obligation bond interest costs.

To our knowledge, Illinois is the only state that provides a date stamp on when municipalities’ financial information is made publicly available on a centralized repository. As such we focus on municipalities in Illinois. While this increases the internal validity of our research, it potentially limits generalizability across other states. Also, as a reflection of the sample constraint, the number of observations in our study is relatively small. As part of post hoc analyses, we take a closer look at our sample, model and variables used to test our hypothesis.

For stakeholders, each component of a constrained filing period may provide unique information. For example, the time period between an audit report date and a regulated filing date may send a positive signal about the quality of financial management to investors. For regulators, requiring some sort of centralized public access to municipal financial reports that have transparent time constraints may help states provide stronger governance and help lower municipalities’ borrowing costs.

We use a novel approach (with the Illinois date stamp filing information) to examine our research question. Most prior research has often relied on an assumption that the time between fiscal year-end and the audit report date is the component of time that provides useful information to investors (e.g. Henke and Maher, 2016). In our setting, we explore and find that a component of a constrained filing time period (i.e. the date from an audit filing to a required public accessibility filing) may also provide impactful information to investors.

The purpose of this paper is to examine the experiences of gender bias among women hospital CEOs and explore to what these female leaders attribute their success within a male-dominated hospital executive leadership milieu.

This qualitative study involved 12 women hospital CEOs from across Ontario, Canada. Purposeful sampling techniques and in-depth qualitative interview methods were used to facilitate discussion around experiences of gender and leadership.

Responses fell into two groups: the first group represented the statement “Gender inequality is alive and well”. The second group reflected the statement “Gender inequity is not significant, did not happen to me, and things are better now”. This group contained a sub-group with no consciousness of systemic discrimination and that claimed having no gendered experiences in their leadership journey. The first group described gender issues in various contexts, from the individual to the systemic. The second group was ambivalent about gender as a factor impacting leadership trajectories.

Representations of women’s leadership have become detached from feminism, with major consequences for women. This study reveals how difficult it is for some women CEOs to identify gender bias. The subtle everyday norms and practices within the workplace make it difficult to name and explain gender bias explicitly and may explain the challenges in understanding how it might affect a woman’s career path.

The purpose of this study was to investigate whether including an Islamic appeal in a culture-neutral product advertisement has a positive effect on consumer attitudes to the advertisement leading to higher purchase intentions while considering religious affiliation and religiosity as moderating factors of the relationship.

Conditional process analysis was applied to examine the mediation of the relationship between ad version and purchase intention through attitude to the advertisement as well as the moderating role of religious affiliation and religiosity among 819 consumers within the Dubai market.

The analysis in this paper revealed that including an Islamic appeal in an advertisement does not have a positive effect on attitude to the advertisement or purchase intention, neither for Muslim consumers in general nor for Muslim consumers with high levels of religiosity. Conversely, including an Islamic appeal has a significant negative effect on the purchase intentions of Christian consumers within the Dubai market, as well as on those consumers who did not state their religious affiliation.

Marketers should reconsider the use of Islamic appeals in product advertising, especially in relation to the promotion of culture-free products within diverse expatriate populations such as that represented by the Emirate of Dubai.

This study sheds light on the underexplored role of religious affiliation and religiosity in relationship to consumer behavior within the field of Islamic marketing in a major retail hub in the Middle East.

The purpose of this paper is to suggest an approach to data value considerations that is related to the generalized notion of authenticity and can be applied to the design of preservation policies. There has been considerable progress in the scalable architectures for policy-driven digital collection preservation as well as in modeling preservation costs. However, modeling the value of both digital artifacts and collections seems a more elusive topic that has yet to find a proper methodology and means of expression.

A top-down conceptual analysis was developed and the principles of information technology service management and quality management were applied to the domain of digital preservation. Then, in a bottom-up analysis, the various notions of authenticity in digital preservation projects, reference models and conceptual papers were reviewed.

The top-down and bottom-up analyses have a meeting point, establishing a close relation between the concepts of data authenticity and data value.

The generalized understanding of authenticity can support the design of sensible preservation policies and their application to the formation and long-term maintenance of digital collections.

The purpose of this paper is to investigate individuals’ lived experience of camping, and to explore the effects of camping on relationships.

The research adopted a descriptive phenomenological approach (Langdridge, 2007). Guided interviews were carried out with four participants, recalling their most memorable camping experience, with the aid of photographs to elicit memories. Analysis followed Colaizzi's (1978) seven-stage analysis and findings were discussed in relation to Duck's model of relationship dissolution (1981).

Findings concern how camping is a great opportunity for couples, and friends, to re-connect with each other, reinforcing existing bonds and strengthening weakened ones. Other findings included enjoyment of the tranquillity and relaxation the natural environment provided, and for some the sense of adventure was encouraged, and the idea of “being away” from the usual surroundings was reported to be of relational benefit.

The discovery of the benefit for camping on relationships is a unique and valuable contribution in this field because it has shown that camping can maintain, and evolve, relationships. As such, camping could be used as a bonding or relationship support intervention.

This paper aims to explore the nature of the marketing of concerts 1672–1749 examining innovations in the promotion and commodification of music, which are witness to the early development of music as a business.

The study takes as its basis 4,356 advertisements for concerts in newspapers published in London between 1672 and 1749.

Musicians instigated a range of marketing strategies in an effort to attract a concert audience, which foreground those found in more recent and current arts marketing practice. They promoted regular concerts with a clear sense of programme planning to appeal to their audience, held a variety of different types of concerts and made use of a variety of pricing strategies. Concerts were held at an increasing number and range of venues with complementary ticket-selling locations.

Whilst there is some literature investigating concert-giving in this period from a musicological perspective (James, 1987; Johnstone, 1997; McVeigh, 2001; Weber, 2001; 2004b; 2004c; Wollenberg, 1981–1982; 2001; Wollenberg and McVeigh, 2004), what research there is that uses marketing as a window onto the musical culture of concert-giving in this period lacks detail (McGuinness, 1988; 2004a; 2004b; McGuinness and Diack Johnstone, 1990; Ogden et al., 2011). This paper illustrates how the development of public commercial concerts made of music a commodity offered to and demanded by a new breed of cultural consumers. Music, thus, participated in the commercialisation of leisure in late 17th- and 18th-century England and laid the foundations of its own development as a business.

The following bibliography focuses mainly on programs which can run on IBM microcomputers and compatibles under the operating system PC DOS/MS DOS, and which can be used in online information and documentation work. They fall into the following categories:

Women are underrepresented in most university entrepreneurship education (EE) programmes and less likely than men to pursue business venturing as a career. One reason may be the “entrepreneurial identity gap”, whereby female students do not see themselves as successful entrepreneurs. This paper aims to explore the nature of this identity gap and its relationship to entrepreneurial intent and entrepreneurship education.

A set of contemporary, gender-inclusive entrepreneurial attributes was developed using entrepreneurial subject matter experts and tested with 591 university students to explore the nature of the gendered entrepreneurial identity gap.

While masculine stereotypes persist and the entrepreneurial identity gap is larger for female students, results suggest that a more gender-inclusive vocabulary of entrepreneurship is emerging among the student population and an androgynous perception of the idealized entrepreneur. Entrepreneurship education had a positive influence on entrepreneurial intent.

Study findings advance the conversation about entrepreneurial identity, the nature of the gendered identity gap and the role of education in closing that gap. The questionnaire and set of gender-inclusive attributes should continue to be tested beyond student samples.

Based on this study, entrepreneurship education could benefit from more gender-inclusive instructional practices and vocabulary and a broadened definition of what it means to be entrepreneurial. More students – both men and women – will see themselves as entrepreneurs and be inspired to participate in the innovation economy.

This study takes a novel approach to the study of entrepreneurial identity, developing a new set of attributes and contemporary vocabulary around business venturing.

A customer’s visit to a retail website is a critical “moment of truth” during which contemporary retailers attempt to simultaneously, during a single web navigation, capture customers’ attention, build rapport, and prompt them to act. By showing how to capture customer commitment over the course of a single website visit, the concept of customer website engagement, defined as “the process of developing cognitive, affective and behavioural commitment to an active relationship with the website”, addresses strategic concerns. Drawing from literature on engagement, the purpose of this paper is to consider how retail websites can engage customers during the course of a website navigation. A conceptual model of website customer engagement underpinned by relationship marketing and communication knowledge, shows how perceptions of the website’s exploration and sense-making potential can activate consumer engagement, and is then empirically tested.

Using survey data, measures of the four dimensions of engagement (interaction engagement, activity engagement, behavioural engagement, and communication engagement) and of three drivers are developed and validated. The model is tested empirically (n=301) using structural equation modelling.

The results support the process conceptualisation of engagement, which identifies organismic as well as conative stages, and show the distinct roles played by perceptions of informational exploration, experiential exploration and sense-making in activating engagement.

The study provides online retailing practice with an organising framework enabling online retailing managers to consider how, depending on their product category and their size, they might (re)design their website to optimally produce customer engagement.

The study contributes to online marketing and retailing knowledge by showing the relevance of the concept of engagement as it pertains to customers’ single navigations on retail websites, and by empirically showing, through a parsimonious model, how engagement can be activated and unfold.