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1 – 2 of 2Chih-An Lin, Yu-Ming Hsu and Homin Chen
During COVID-19 restrictions, people spent more time in cyberspace and consuming health-related information. An increase was also observed in mediated caring messages or…
Abstract
Purpose
During COVID-19 restrictions, people spent more time in cyberspace and consuming health-related information. An increase was also observed in mediated caring messages or health-relevant information sent to one another. This study aims to explore how the information and interactions around COVID-19 can provide a good learning opportunity for public health, specifically related to eHealth literacy and eHealth promotion.
Design/methodology/approach
While mainstream literature has concentrated on experimental designs and a priming effect, this study inspects psychological distance related to a health threat under real-life circumstances. The article adopted a survey approach and utilized PLS-SEM techniques to examine the proposed hypotheses.
Findings
Results indicated that whereas closer social support correlates with closer psychological distance and less usage of the social media approach, more substantial COVID-19 impacts were associated with closer psychological distance but greater use of social media. Since both closer psychological distance and social media approach contribute to eHealth literacy, social support from closer and virtual social networks should be embraced but utilized through different routes and for different purposes. The timing of messages but not psychological distance affects people's social media approach, indicating that morning messages should be employed. Moreover, eHealth literacy mediates timing preferences and leads to a preference for eHealth communication earlier in the day. Overall, morning messages create a virtuous circle during a health crisis.
Originality/value
This paper establishes a mechanism of virtuous cycles for eHealth communication during a health threat. Additionally, it bridges existing research gaps by expanding chronopsychology and CLT in the health domain using an empirical approach, a real-life case and an extension of performance regarding information-seeking and utilization.
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Hao Shi, Haijian Liu and Yixue Wu
This study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In addition…
Abstract
Purpose
This study aims to analyze the relationship between corporate social responsibility (CSR) and quality of accounting report, especially on earnings management (EM). In addition, potential moderators of this relationship are examined.
Design/methodology/approach
After a comprehensive study of potential mechanisms, the authors obtain plenty of empirical results to open the black box of the link between CSR and EM. Meta-analysis is applied on 51 studies from 35 papers. Further analysis is also carried out to determine the moderating effects, such as the cultural and sample selection differences in these papers.
Findings
CSR is negatively associated with EM. In addition, this effect is moderated by cultural difference, CSR measurement, and year of sample selection.
Research limitations/implications
Two patterns of the hypothesis between CSR and EM are confirmed based on agency cost theory, a theoretical shift of corporate ethics based on organizational moral perspective. Several useful suggestions are also provided for future studies on the empirical model and sample selection. Further research is necessary to clarify the agency cost behind the two theoretical patterns.
Practical implications
CSR is not a tool for firms to market but rather a strategy to ensure their consistency with moral principles, indicating that management should pay more attention to the potential damage of the incongruence between CSR and accounting reporting quality. CSR reporting quality remains an important issue for legislature to guarantee continued firm operations.
Originality/value
To the best of the authors’ knowledge, this study is the first to analyze the CSR and EM link using a meta-analysis and to consider its underlying mechanism under the global environment. Previous method design and sample selection are reviewed to provide reference for future studies.
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