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1 – 10 of 38
Article
Publication date: 18 September 2023

David Bodoff and Iris Hirsch

The purpose of this research paper is to study attitudinal responses to the tone of a voluntary disclosure. It is known that tone can affect market response. Existing literature…

Abstract

Purpose

The purpose of this research paper is to study attitudinal responses to the tone of a voluntary disclosure. It is known that tone can affect market response. Existing literature assumes that investors' attitudes mediate these effects, but these attitudinal mediators have not been directly measured. The authors are especially interested in cases where a firm is reporting poor financial results. The purpose is to trace the mechanism and conditions under which tone affects the credibility of a voluntary disclosure.

Design/methodology/approach

The authors conducted a 2 × 2 between-subjects study that manipulates financial performance (good/bad) and tone (positive/negative). The attitudinal dependent variable is the credibility of the management discussion, with persuasive intent as a mediator of the effects of tone on credibility.

Findings

In the case of bad financial results, a positive tone has a negative effect on credibility as the authors predict. This effect is fully mediated by perceived “persuasive intent”. In the case of good financial performance, credibility is higher when management adopts a positive tone, even though there, too, subjects perceive the persuasive intent.

Research limitations/implications

The research paper establishes a bridge between the communications and finance literature on the effect of tone in voluntary disclosures. The empirical findings provide initial evidence and new detail regarding an attitudinal response (credibility) that the finance literature often assumes is responsible for mediating market responses to voluntary disclosures. One unexpected finding with interesting implications is that positive tone increases credibility in the case of good news. The implication is that a firm may indulge in taking a victory lap to celebrate good news, without harming the credibility of their corporate communications. Additional research is warranted that combines theory and methods from communications and finance, to further elaborate the attitudinal mechanisms behind the market effects of tone in voluntary disclosures.

Originality/value

At the most general level, the original contribution is the creation of a theoretical and methodological bridge between the communications and finance literature, regarding the effect of tone in voluntary disclosures. This research proposes an integrated theoretical framework, in which the concept of incentives shapes the relationships between the firm's financial situation, a disclosure's tone and its credibility. Methodologically, the authors employ an experimental method, which is more typical in the communications literature, to illuminate the attitudinal effects of tone that are frequently mentioned and assumed in the finance literature.

Details

Corporate Communications: An International Journal, vol. 28 no. 6
Type: Research Article
ISSN: 1356-3289

Keywords

Book part
Publication date: 13 December 2023

DeOnte Brown, Rose-May Frazier, David H. Kenton and Derrick Pollock

This chapter explores the concept of identity-conscious advising and coaching to support the development of First-Generation Black Male College Students during their undergraduate…

Abstract

This chapter explores the concept of identity-conscious advising and coaching to support the development of First-Generation Black Male College Students during their undergraduate experience. Advising and coaching represent foundational practices colleges and universities use to support student success. Much like other aspects of education, institutions implement advising and coaching practices without consideration for how the identity of the student or the professional delivering the service influences student outcomes. First-Generation Black Male College Students' interactions within the college context are often framed by their visible, racial, and gender identities as opposed to their first-generation experience. First-Generation Black Male College Students experience microaggressions, discrimination, deficit perspectives, or negative stereotypes. By exploring an identity-conscious approach to relevant advising theories and coaching approaches, the chapter highlights the importance of building trusting, affirming relationships that lean into the lived experiences of First-Generation Black Male College Students without subjecting them to false, harmful stereotypes. This approach requires self-awareness on the part of educators and an understanding of the racialized dynamics that are inherent in the experience. Without addressing anti-Blackness, the impact of advising and coaching on First-Generation Black Male College Students is likely to have diminished or limited effects for this vital student population.

Details

Black Males in Secondary and Postsecondary Education
Type: Book
ISBN: 978-1-80455-578-1

Keywords

Open Access
Article
Publication date: 4 March 2024

Kathrine Anne Minzlaff, Stephen Palmer and Annette Fillery-Travis

This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial…

Abstract

Purpose

This paper aims to provide readers with a comprehensive overview of the current state of the millennial literature, highlighting the significance and challenges of millennial professionals, their reported high turnover and the various recommendations designed to engage and retain them.

Design/methodology/approach

An integrated review approach was applied to synthesise contemporary peer-reviewed articles, supplemented by legacy and grey literature and relevant book chapters, to comprehensively explore and construct a cohesive overview of the current research on the millennial workforce.

Findings

Within the wealth of available information, examining the various studies on millennial turnover reveals diverse theories, evidence and opportunities for advancement, underscoring the necessity for more robust empirical studies. The investigation identified three overarching retention strategy themes: (1) intergenerational conflict management, (2) workplace adaptations and (3) solutions rooted in a protean career orientation. In alignment with protean career concepts, coaching shows promise as an underexplored option.

Practical implications

This article holds practical significance by offering researchers a comprehensive and cohesive overview of the millennial literature. Additionally, it gives organisations a novel perspective on the crucial role coaching can play in engaging and retaining millennial employees.

Originality/value

The increased focus on retaining millennial workers in recent decades has spurred a proliferation of articles and books on this subject. However, this body of research remains fragmented, lacking an overview that provides a clear picture of its current state. This review aims to bridge this gap.

Details

Journal of Work-Applied Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2205-2062

Keywords

Book part
Publication date: 11 December 2023

Devaka Gunawardena and Ahilan Kadirgamar

The popular uprising in Sri Lanka on July 9th, 2022, led to President Gotabaya Rajapaksa fleeing the country. It represented a stunning culmination of a wave of protests during…

Abstract

The popular uprising in Sri Lanka on July 9th, 2022, led to President Gotabaya Rajapaksa fleeing the country. It represented a stunning culmination of a wave of protests during the recent past. The proximate cause of the uprising was the worst economic crisis that Sri Lanka had experienced since the Great Depression of the 1930s. The breakdown was long in the making since the island nation became the first country in South Asia to take the neoliberal turn in the late 1970s. The dramatic collapse was catalyzed by a sovereign debt crisis with the onset of the COVID-19 pandemic and the war in Ukraine. Nevertheless, like all great revolts, it has led to a counter revolution by the ruling class, including the reconfiguration of the old regime.

We examine the tremendous consequences of recent events, both in terms of Sri Lanka's long history of struggles involving working people and the global unravelling underway. We explore whether Sri Lanka is a harbinger of more global political economic changes to come. The process includes the possibility of systemic resistance to financialization in the scores of countries in the Global South experiencing tremendous debt distress. In this regard, we ask whether Sri Lanka's revolt could yet become a revolution. To frame the potential implications, we turn to a deeper interrogation of classic Marxist theories and concepts.

Article
Publication date: 3 October 2023

Ellie Norris, Shawgat Kutubi, Steven Greenland and Ruth Wallace

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres…

Abstract

Purpose

This research aims to examine the performativity of corporate reports as an example of an accounting inscription that can frame the relationship between Aboriginal and Torres Strait Islander entities and their stakeholders. The framing and overflow effects of these reports have been explored to consider whether they strengthen or undermine the reputation and capability of these community-controlled entities.

Design/methodology/approach

Aligned with actor–network theory and a decolonising research protocol, qualitative interviews were conducted with senior managers and directors of Aboriginal and Torres Strait Islander entities and their key stakeholders to explore their experiences of corporate reporting. Additional analysis of these organisations' annual reports was conducted to corroborate key reporting themes.

Findings

This research has identified a dual role for corporate reporting, simultaneously framing performance against an expectation of failure, but with the potential for accounting inscriptions to highlight positive contributions to cultural and community priorities. It also indicates the need for sector specifics within the reporting frameworks and adequate resourcing for Aboriginal and Torres Strait Islander entities to meet reporting obligations.

Practical implications

This research makes policy-based recommendations in terms of user-driven and culturally informed performance measures. It also highlights the importance of adequate funding for Aboriginal and Torres Strait Islander entities to carry out meaningful performance evaluations beyond the preparation of financial statements.

Originality/value

One of the few empirical studies to capture the performativity of accounting inscriptions from the perspective of Aboriginal and Torres Strait Islander entities. This sector has received minimal attention within the accounting discipline, despite significantly contributing to community well-being and cultural protection. There is emancipatory potential via policy frameworks that resonate with Aboriginal and Torres Strait Islander cultural beliefs and practices.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 27 February 2023

Hye Jin Yoon, Yoon-Joo Lee, Shuoya Sun and Jinho Joo

Green demarketing, which promotes anti-consumption as a more extreme sustainability tactic, could help consumers and societies move toward healthier consumption patterns while…

Abstract

Purpose

Green demarketing, which promotes anti-consumption as a more extreme sustainability tactic, could help consumers and societies move toward healthier consumption patterns while building strong, long-lasting relationships with consumers. As even the most committed brands find the need to oscillate between demarketing and conventional marketing for survival, this research tests how the congruency of the campaign shown on a brand's home page (owned media) and a following retargeting ad (paid media) could impact perceived congruency and further downstream effects. In doing so, this research proposes that the media context (i.e. news or shopping browsing context) in which the retargeting ad is embedded could determine how much congruency of the demarketing campaign across owned and paid media matters.

Design/methodology/approach

An experiment with a 2 (home page content: green vs. demarketing) × 2 (retargeting ad content: product vs. demarketing) × 2 (browsing context: shopping vs. news) between-subjects factorial design was employed with an online panel of 430 participants. The participants first saw the brand's home page content, then were assigned to a website browsing context where the retargeting ad of the brand was embedded.

Findings

In a news browsing context, users perceived higher congruency when product retargeting ads (vs. demarketing) were shown after a green home page exposure and when demarketing retargeting ads (vs. products) were delivered after a demarketing home page. The elevated perceived congruency successfully led to higher ad argument and ad attitude. These differences were not present in a shopping browsing context. These results showed that the congruency between the home page and the retargeting ad for demarketing campaigns mattered more in certain media contexts (i.e. news browsing context).

Originality/value

The study closes the empirical gap in demarketing brand activism campaigns by demonstrating when and how congruency between multiple owned and paid channels for demarketing campaigns impacts consumer responses. This study provides evidence of how the match of the demarketing campaign shown on a brand's home page and a following retargeting ad could impact perceived congruency and further downstream effects of ad argument and ad attitude while considering different browsing context effects.

Details

Journal of Research in Interactive Marketing, vol. 17 no. 6
Type: Research Article
ISSN: 2040-7122

Keywords

Content available
Book part
Publication date: 14 December 2023

Abstract

Details

Fashion and Tourism
Type: Book
ISBN: 978-1-80262-976-7

Abstract

Details

Police Responses to Islamist Violent Extremism and Terrorism
Type: Book
ISBN: 978-1-83797-845-8

Book part
Publication date: 14 December 2023

Ayansola Olatunji Ayandibu

In recent years, entrepreneurship education has become increasingly popular to promote economic development and encourage entrepreneurship. This chapter aims to review the…

Abstract

In recent years, entrepreneurship education has become increasingly popular to promote economic development and encourage entrepreneurship. This chapter aims to review the effectiveness of entrepreneurship education and the mode of delivery. This review will help understand the effectiveness of entrepreneurship education (entrepreneurial skills, entrepreneurial intention, enhanced entrepreneurial mindset and greater business success). It will also help understand the mode of delivery (classroom instruction, experiential learning, mentoring and coaching and online learning) Using the traditional review methodology, the chapter focusses on the outcomes of entrepreneurship education on students and their attitudes, intentions and behaviours towards entrepreneurship. The chapter also evaluates the various modes of delivery, including traditional classroom-based instruction, experiential learning and online education. The review compared the United States of America and South African points of view on entrepreneurship education to posit significant directions on how to effectuate entrepreneurship education. The chapter further reviews the sustainable development goals that are aligned with entrepreneurship. Overall, the chapter concludes that entrepreneurship education is effective in promoting entrepreneurial attitudes, intentions and behaviours, and its mode of delivery significantly influences its impact. The chapter recommends the integration of active and experiential learning methods into entrepreneurship education, and the development of innovative modes of delivery to reach a wider audience. Policymakers should also support the integration of entrepreneurship education into the formal education system to promote economic development.

Article
Publication date: 28 June 2023

Archana Singh, Stuti Chakraborty and Sri Krishna Sudheer Patoju

The purpose of this paper is to understand the reason of attraction for the young professionals (who left their paid employment) to pursue social entrepreneurship (SE) education…

Abstract

Purpose

The purpose of this paper is to understand the reason of attraction for the young professionals (who left their paid employment) to pursue social entrepreneurship (SE) education, to understand role played by SE education program on developing entrepreneurship knowledge and skills to create social impact and to explore the influence of SE education on their career choices and job-preferences.

Design/methodology/approach

This exploratory study uses qualitative methodology to collect data from 16 alumni of Master of Arts in Social Entrepreneurship (MASE) Program, Tata Institute of Social Sciences, Mumbai, India.

Findings

The findings indicate that the knowledge and skills learned through the MASE program played a significant role to create an entrepreneurial mindset and put such skills into action to create impact (as job creator/entrepreneur or job seeker/intrapreneur) as well any change in their career choice, job-preference and job-mobility. The findings force us to re-define “success of SE education”, as in both the cases, they are creating social impact using their entrepreneurship knowledge and skills. Career advancement and personal growth opportunities, and their willingness to create impact as decision makers act as strongest motivators to choose the program. Furthermore, the study also highlights the additional factors, which influence their decision of choosing/not choosing SE as career option.

Research limitations/implications

The findings cannot be generalized. The qualitative data is analyzed inductively to arrive at the findings.

Practical implications

The findings are relevant for SE educators and also the policy makers. Promotion of SE education will not only create employment for others, but will also address several other social problems, and contribute to inclusive development of the country.

Originality/value

The uniqueness lies in understanding the motivations behind the decision of pursuing MASE program then followed by exploring the influence of SE education on their career choices and job-preferences.

Details

Social Enterprise Journal, vol. 19 no. 5
Type: Research Article
ISSN: 1750-8614

Keywords

1 – 10 of 38