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Both the SEC (Securities and Exchange Commission) and the popular press have routinely criticized firms for the complexity of their financial disclosures. This study aims to investigate how financial analysts respond to the tone complexity of firm disclosures.

Using approximately 20,000 earnings conference call transcripts of S&P 1,500 firms between 2005 and 2015, the authors first calculate the abnormal negative tone, the measure of tone complexity; then use such tone measure in econometric models to examine analyst forecast behavior. The authors also test the robustness of the results under different model specifications, tone word lists and alternative tone measure calculations.

Consistent with the notion that analysts respond to the information demand from investors and incur more costs and effort to analyze firm disclosure when the tone is more complex, the authors find that higher tone complexity is positively and significantly associated with more analyst following, longer report duration, more forecast revisions, larger forecast error and larger forecast dispersion. In addition, the authors find that tone complexity has a long-term impact on analyst following but has a limited long-term impact on analyst report duration, analyst revision, forecast error and dispersion.

This study complements existing literature by highlighting the information role of financial analysts and by providing evidence that analysts incorporate the management tone disclosed during conference calls to adjust their forecasting behaviors. The results can be used by policymakers as evidence and support for further improving firm communication from a new dimension of disclosure tone.

This study aims to examine the functions of hijab fashion among hijab-wearing women and explore the role of social media and influencers in hijab fashion.

The authors conducted in-depth interviews with 29 hijab-wearing women in Turkey. The authors collected data in June–November 2020.

Findings show that hijab fashion functions as encouragement, attraction, modesty and social image among Turkish Muslim women. This study also shows that social media and influencers change the meaning of the hijab while promoting hijab fashion. Findings reveal that Instagram boutiques act as digital fashion magazines, which enable women to integrate faster into popular culture today. While influencers have increased the number of hijab-wearing women, they have also turned the hijab into a commodity in the market by degenerating its true meaning.

This study has several limitations regarding the sample and geographic context of consumers. This study may not represent Turkish Muslim women’s behavior as our sample consists of 29 women. Therefore, larger samples are needed to generalize our findings. Undertaking cross-cultural studies will also enable marketers to make cultural comparisons.

This study offers some insights for Islamic marketing practitioners in terms of influencer using in hijab fashion.

This study adds to the previous research on hijab fashion and hijab consumption on Instagram. This study also extends the previous literature by examining the role of social media and influencers in hijab fashion. Findings revealed that the hijab is gradually losing its spiritual value by becoming a commodity packaged and marketed through Instagram and influencers.

Selecting the optimal supplier is a challenging managerial decision that involves several dimensions that vary over time. Despite the considerable attention devoted to this issue, knowledge is required to be updated and analyzed in this field. This paper reveals new opportunities to advance supplier selection (SS) research from a multidimensional perspective. Moreover, this study aims to formalise SS knowledge to enable the appropriate selection of sustainable, resilient and circular criteria.

This study is developed in two stages: first, a systematic literature review is conducted to select relevant papers. Descriptive and thematic analyses are employed to analyze criteria, solving approaches and case studies. Second, a criterion knowledge-based framework is developed and validated by experts to be implemented as ontology using Protégé software.

Evaluating the viability of suppliers need further studies to integrate other criteria and to align SS objectives with research advancement. Artificial intelligence tools are needed to revolutionize and optimize the traditional techniques used to solve this problem. Literature lucks frameworks for specific sectors. The proposed ontology provides a consistent criteria knowledge base.

For academics, the results of this study highlight opportunities to improve the viable SS process. From a managerial perspective, the proposed ontology can assist managers in selecting the appropriate criteria. Future works can enrich the proposed ontology and integrate this knowledge base into an information system.

This study contributes to promoting knowledge about viable SS. Capitalizing the knowledge base of criteria in a computer-interpretable manner supports the digitalization of this critical decision.

The purpose of the study detailed here was to engage with Directors of Centres for Doctoral Training (CDTs) during the first year of their new Centres to form a snapshot view of the nature and type of training that was being incorporated and how this might affect the wider institution – in this case the university. Using an organisational learning lens, this paper empirically examines the work-in-progress of the responsible innovation (RI) training in CDTs to assess how new RI understandings are being created, retained and transferred within the CDTs, questioning whether this process represents a programme of “institutionalisation”.

During the past decade, RI has become increasingly embedded within the EU and UK research context, appearing with greater frequency in funding calls and policy spaces. As part of this embedding, in its 2018 funding call for CDTs, the Engineering and Physical Sciences Research Council (EPSRC) required RI training to be included in the programme for all doctoral students.

The paper concludes that, at present, institutionalisation is highly variegated, with the greater organisational change required to truly embed RI mindsets.

The paper provides original, empirical research evidence of RI institutionalisation in UK CDTs, and, using a “learning organisation” lens, examines areas of value to both RI and learning organisation theory.

The study examined the influence of slums on policies affecting the slums' lives in Ghana.

An exploratory qualitative approach based on in-depth interviews (IDIs) was used to select 24 respondents using purposive and snowball sampling techniques.

The findings show that slum dwellers have an adequate understanding of policies that affect the dwellers' lives. Furthermore, slum dwellers use statutory, technological, media and right-to-vote-based strategies to influence government policies. This also indicates that implemented policies do not align with realities in the slums

The outcome of this study cannot be generalised to represent the whole population of slums due to the inherent limitations associated with a qualitative design

This study uncovers context-specific strategies through which slum residents influence policies. The study concedes that policy actors involve the slums in policies that affect their livelihoods

The results are unique not only to developing countries, but are also useful to other economies with similar characteristics.

Purpose: Preserving a country’s culture is crucial for its sustainability. Handicraft is a key draw for tourism destinations; it protects any civilisation’s indigenous knowledge and culture by managing the historical, economic, and ecological ecosystems and perfectly aligns with sustainable development. It has a significant role in creating employment, especially in rural regions and is an essential contributor to the export economy, mainly in developing nations. The study focuses on the skills required and existing gaps in the handicraft industry, its development and prospects by considering women and their role in preserving and embodying the traditional art of making handicrafts.

Approach: A framework has been developed for mapping and analysing the skills required in the handicraft sector using econometric modelling; an enormous number of skills have been crowdsourced from the respondents, and machine learning techniques have been used.

Findings: The findings of the study revealed that employment in this area is dependent not only on general or specialised skills but also on complex matrix skills ranging from punctuality to working in unclean and unsafe environments, along with a set of personal qualities, such as taking initiatives and specific skills, for example polishing and colour coding.

Implications: The skills mapping technique utilised in this study is applicable globally, particularly for women indulged in casual work in developing nations’ handicrafts industry. The sustainable development goals, tourism, and handicrafts are all interconnected. The research includes understanding skills mapping, which provides insights into efficient job matching by incorporating preferences and studying the demand side of casual working by women in the handicraft sector from a skills perspective.

The purpose of this article’s research was threefold. Firstly, it aimed to investigate how social services professionals coped during the pandemic period by comparing their involvement in five different national contexts. Secondly, it analysed how these professionals have performed their duties according to the street-level bureaucracy theory. Finally, the third question examines social workers' strategies to guide their professional role when they may have had more discretion in their actions. The research also examined whether discretion has increased during this phase and, if so, how it has been exercised.

This article is based on the findings of the project called “Theory and Practice of Social Work in the World in Times of Pandemic”, which was funded by the International Association of Schools of Social Work (IASSW). The project involved 11 universities across five countries in Europe and Latin America, including Argentina, Brazil, Italy, Spain and Sweden. The research was conducted over 24 months to analyse the practices and measures taken to protect vulnerable people by adapting social services during the extraordinary period of the pandemic. In addition, the research explored how the awareness of emergency arose among social workers and how it influenced the services delivered from the perspective of the street-level bureaucracy theory. In different countries, the level of resourcefulness of services has varied based on their recognition of the severity of the pandemic and the impact of the government’s narratives. In some cases, these narratives have been conspiratorial or even anti-scientific. Additionally, there has been a reduction in the distance between professionals and clients, increased inequalities in access to services and a positive reassessment of the potential of new professional tools, such as digital social work, in establishing a trusting relationship.

As revealed in the interviews, the elements shaping this high degree of discretion among social workers can be classified into three levels: macro- and micro- (Saruis, 2015) plus a meso-level. Each level has four significant aspects. At the macro-level, these are legislation, public information, large associationism and integration of the social services-health system. At the meso-level, these are interpretations of role performance by managers technical equipment, self-organization and community action. The micro-level pertains to personal and family situations, emotions, ethics and social workers' direct relationships with those in charge.

This study investigated how social workers responded to the Covid-19 pandemic. The data gathered sheds light on their understanding of the situation, as well as the differences in experiences across the five countries studied. However, it is essential to note that the findings may not apply to all situations or countries. Nevertheless, this research serves as a stepping stone for future studies to delve deeper into the results and explore them in greater detail .

The study highlights the crucial role of social workers as street-level workers in managing, negotiating and creating meaning in the interaction between professionals and the people they serve. This is especially relevant in Latin America. Additionally, the study emphasizes the significance of social workers as policy actors and the political nature of social work practice. The findings also underscore the importance of effective communication and collaboration between social workers, their teams and the organizations they work for. The sources cited in the study are Barberis and Boccagni (2014) and Cuadra and Staaf (2014). The research has also underscored the potential of social service workers to build networks and cooperate. Such networking can play a vital role in implementing their acquired knowledge. The study has, therefore, emphasized the importance of social workers being an integral part of the societies they serve. They need to continuously enhance their communication skills, using all the necessary tools to gain a comprehensive and updated understanding of the evolving needs of their clients. Integrating digital social work as a mode of service provision has emerged as a crucial aspect, especially in the three European countries observed. This approach has demonstrated its potential and is expected to continue being a part of services to some extent, even after the return to normalcy. However, it is essential to ensure that the accessibility and proximity of services are not compromised in any way.

An unexpected result was observed during the research: the pandemic circumstances have led to valuable reflections. These reflections can help in rethinking and recreating social services. Social workers have been given a unique opportunity to return to the essence of their profession and develop less bureaucratic and more humane ways of working. This experience has also enabled them to recover a closer relationship with the people they serve. To sum up, this study emphasizes that social workers, when given more leeway in their work, rely on cultivating and upholding relationships with other professionals, organizations and stakeholders to stay connected with the community they serve. This is crucial for ensuring the delivery of effective and sustainable social services.

The research employed a thematic analysis approach (Bazeley, 2007) to identify themes related to the concept of consciousness as derived from the field experiences of social workers. Additionally, an in-case and cross-case analysis method (Fereday and Muir-Cochrane, 2006) was used to connect themes related to individual experiences with those gathered from the overall experiences.

This paper aims to review the existing literature about consumers’ evaluation of products in virtual reality (VR), provide an accurate overview of this field, systematise the knowledge developed so far, identify the research gaps and propose a future research agenda.

A systematic literature review was performed on Scopus and Web of Science, resulting in a final pool of 31 articles.

Four main themes were identified, and a detailed research agenda is proposed based on the findings and following the theory, context, characteristics, methodology framework.

The provision of formal inclusion and exclusion criteria may have resulted in additional potentially relevant articles not indexed in the data set under consideration.

The paper highlights how products are perceived in VR, the consumers’ responses, the peculiarities of VR compared to other conditions and VR as a product test environment. To the best of the authors’ knowledge, this paper seems to represent the first systemic review that focusses solely on how consumers assess products in VR. The results lead to a broad proposal of directions for future research that can expand knowledge on VR in marketing. Practical implications concern the use of VR to design product strategies and as a testing and prototyping environment.

Este artículo revisa la literatura existente sobre la evaluación de los consumidores de productos en Realidad Virtual, proporciona una visión precisa de este campo, sistematiza el conocimiento desarrollado hasta el momento, identifica las lagunas en la investigación y propone una agenda de investigación futura.

Se realizó una revisión sistemática de la literatura en Scopus y Web of Science, que dio como resultado un conjunto final de 31 artículos.

Se identificaron cuatro temas principales y se propone una agenda de investigación detallada basada en las conclusiones y siguiendo el marco Teoría, Contexto, Características, Metodología.

La provisión de criterios formales de inclusión y exclusión puede haber dado lugar a artículos adicionales potencialmente relevantes no indexados en el conjunto de datos considerado.

El artículo destaca cómo se perciben los productos en la Realidad Virtual, las respuestas de los consumidores, las peculiaridades de la Realidad Virtual en comparación con otras condiciones y la Realidad Virtual como entorno de prueba de productos. Esta parece representar la primera revisión sistémica que se centra exclusivamente en cómo los consumidores evalúan los productos en la Realidad Virtual. Los resultados conducen a una amplia propuesta de direcciones para futuras investigaciones que puedan ampliar los conocimientos sobre la Realidad Virtual en el marketing. Las implicaciones prácticas se refieren al uso de la Realidad Virtual para diseñar estrategias de producto y como entorno de prueba y creación de prototipos.

本文回顾了现有的关于消费者对虚拟现实产品评价的文献, 提供了这个领域的准确概述, 系统化了迄今为止的知识, 确定了研究差距, 并提出了一个未来的研究议程。

在Scopus和Web of Science上进行了系统的文献综述, 最终形成了31篇文章的资料库。

确定了四个主要的主题, 并根据研究结果, 按照理论、背景、特征、方法框架提出了详细的研究议程。

提供正式的纳入和排除标准可能会导致更多潜在的相关文章没有被收录到所考虑的数据集中。

文章强调了产品在虚拟现实中是如何被感知的, 消费者的反应, 与其他条件相比虚拟现实的特殊性, 以及虚拟现实作为产品测试环境。这似乎代表了第一个只关注消费者如何在虚拟现实中评估产品的系统性评论。研究结果为未来的研究方向提出了一个广泛的建议, 可以扩展营销中的虚拟现实知识。实际意义在于使用虚拟现实技术来设计产品策略, 并作为测试和原型设计环境。

At the outset of the COVID-19 pandemic the United Kingdom Government implemented a policy to rapid discharge hospital patients into care homes. This study aimed to examine how the media in the United Kingdom portrayed hospital discharge to care homes during the COVID-19 pandemic.

This study was a qualitative document analysis. Four sources (Daily Mail, The Independent, The Guardian and BBC News) were selected to represent political orientations encompassing right-wing, centrist and left-wing perspectives, and were searched for mention of hospital discharge, care homes and Covid-19 pandemic between 1st January 2020 and 24th February 2022. Article text was copied verbatim into Microsoft Word documents prior to analysis. Data were thematically analysed, followed by coding the sentiment in the included articles as well as coding the sentiment of themes and sub-themes.

Of 722 identified articles, 133 were eligible for inclusion as the final corpus. Data represented a moralistic narrative consisting of four themes: (1) Government as villain, (2) care homes as antiheroes, (3) patients as ideal victims and (4) moral outcomes. Most of the corpus had a negative sentiment (78.1%). One theme, moral outcomes, had considerably more positive sentiment (32.4%) than others (range 15.1%–21.9%).

A moralistic argument for improving cross-boundary interactions between health and social care services is provided, and the media can play a role pushing cross-boundary working higher up the policy agenda. Future work should examine how direct stakeholders, including those working in healthcare and care home settings, perceived the discharge policy.

The purpose of this study is to discover the motivating factors for cryptocurrency investment during an economic crisis in the MENA region, with reference to the economic crisis of 2019–2022, in Lebanon.

The authors used t-test, and logistic regressions on a sample of 254 Lebanese investors to differentiate between cryptocurrency investors, and non-investors. Linear regressions of a subsample of cryptocurrency investors determined the factors that explained increasing cash investment in cryptocurrencies. Data were collected from investors in Lebanon, which could limit the generalization of the research results across the MENA region.

Investors differed from non-investors in that they were male, owned investments in the stock, bond and commodity markets, had prior investment experience in cryptocurrencies, were risk-takers and had expectations of high returns. Investors increased the dollar investment in cryptocurrencies, if they were male, as they invested more funds in securities, had previously invested in cryptocurrencies and had stronger risk-taking propensity. Expectations of high returns drove investors to cryptocurrencies, but such expectations do not stimulate further cryptocurrency investment.

This study is an initial attempt to comprehend the reactions of investors in the MENA region to a currency crisis that triggered investment in cryptocurrencies following the collapse of fiat currencies, central bank default and restrictions on bank withdrawals.