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This paper aims to explore the disclosure of greenhouse gas (GHG) emissions by megacities. Three dimensions were considered. First, what communication channels are used by world megacities to disclose their emissions reduction target (ERT) and emissions reduction actions (ERA)? Second, the consistency of disclosed ERT and ERA across different channels. Third, the quality of the disclosed ERA in different channels.

Ten megacities selected for review were in Australia, Europe, the USA, the UK and South Africa. First, ERT and ERA information was searched in different disclosure media to identify the common communication channels used by the megacities. Second, the documentary analysis was undertaken to assess the consistency of reported ERT and ERA information across the identified channels. Third, a scoring system was developed and applied to evaluate the quality of the disclosed ERA information, based on the extent to which megacities provided descriptions of emission reduction actions and reported the impact of the actions and the cost to implement them.

Megacities primarily used third-party channels and their channels to disclose ERT- and ERA-related information. Social media use to provide climate change information is also growing. The study also finds that ERT information is consistent between third-party channels and megacities’ channels. However, around half of the disclosed ERA between third-party and megacities’ channels are not consistent. Quality assessment for the disclosed ERA in different channels shows that megacities have provided limited information regarding the impacts and the cost of their ERA, which raises a question about the usefulness of disclosure.

The findings are important for policymakers and city officials designing cities’ GHG reporting standards and developing policies for programs to reduce emissions. Also, for stakeholders’ understanding of cities’ commitment and actions to reduce emissions, as well as the impact of their actions, and for managers responsible for measuring, reporting and mitigating emissions from current and future actions.

Prior studies primarily focused on corporate greenhouse emissions disclosure to the carbon disclosure project, whereas this paper examines emissions disclosure at the geographic level. Moreover, prior studies of the public sector focused on the scope of climate change disclosure but did not evaluate the consistency and quality of the disclosure. However, this study explores three different disclosure channels and assesses consistency and quality. A further novel aspect of the study is its focus on the disclosure of emissions reduction targets and actions.

Informed by the findings of a follow-up research study of companies originally involved in the Danish Guideline Project (DGP) for intellectual capital statements (ICS), the purpose of this paper is to provide valuable insights for a potential shift from intellectual capital (IC) reporting, largely informed by an accounting perspective, towards IC-related disclosures.

The paper draws on data obtained from 21 semi-structured interviews with respondents in 16 companies. The respondents were contacted following a genealogical exercise carried out on the 102 companies involved in the DGP between 1999 and 2003.

The interviews suggested a rather critical perspective towards IC reporting using the ICS framework. Despite the attempt of the DGP to establish a reporting standard, a range of experiments resulted in changes to the framework’s original structure. Overall, a trend towards more integrated forms of reporting was discernible, in some part being motivated by the need to reduce the levels of reporting overload. Examples of integration designed to legitimise IC or corporate social responsibility reports, involving issuing them in tandem with a recognised reporting vehicle such as the annual report, were also encountered.

The implications of this study are that timely, value-relevant IC disclosures and compliant reporting, primarily for accountability purposes, have the potential to coexist. In addition to the usual limitations of a semi-structured interview research design, respondents’ difficulties in clearly recalling events during the project after some 10-12 years is a further potential limitation. Additionally, the use of internet-based communication channels for disclosure purposes was in its infancy at the time of the DGP.

The paper provides important insights into the mechanisms of IC disclosure and IC reporting as seen from a practitioner perspective. Implications relevant to the continued development of integrated reporting are also identified.

Intellectual capital disclosure (ICD) in universities is gaining increasing attention, especially through the adoption of innovative technologies. Online media, as a relevant source of Big Data, is shifting ICD. The purpose of this paper is to explore how Big Data generated through online media, such as websites and platforms like Facebook, can be used as rich sources of data and viable disclosure channels for ICD in a university.

This is an exploratory case study, following the methodology in Yin (2014), that examines how online media data contributes to closing the ICD gap. The IC disclosed through different online media channels by a private university in Albania is analysed using Secundo et al.’s (2016) collective intelligence framework. The online data sources include the university’s website, Facebook page, periodic reports and statements outlining future goals.

What the authors discover in this research is that IC is an important part of how universities operate, and IC is communicated through social media, although unintentionally. However, this only serves to highlight the importance of IC, and if researchers want to discover IC and understand how it works in an organisation, they need to include social media and a prime resource for developing that understanding.

Most importantly, the findings add to a growing consensus that ICD researchers, and researchers in other management and accounting disciplines, who traditionally rely on annual corporate social responsibility and other periodic reports, they need to change their medium of analysis because these reports no longer can be relied on to understand IC and its impact on an organisation.

Online media tools and the advent of Big Data have created new opportunities for universities to disclose their IC information to stakeholders in a timely manner and to gain relevant insights into their impact on the society. The originality of the paper resides in the contribution of Big Data to the ICD research stream.

The Internet enables various voices and opinions that previously did not participate in the community discourse to express themselves. People with mental illnesses make use of social networks to advance their special needs in varied ways. The study aims to examine the nature of the discourse that takes place in public and private groups of people with mental illnesses.

The research corpus consisted of the content of 615 messages taken from public and private groups of people with mental illnesses in Facebook. Linguistic parameters (the total number of words, the number of words in the first person) were examined for each message. Two skilled judges classified the messages on a self-disclosure scale to determine the degree of disclosure of personal information, thoughts and emotions.

The results of the study indicate that the messages published in public groups are longer than the messages in private groups; however, the level of personal disclosure in messages written in private groups is deeper than in messages written in public groups. In addition, the level of self-disclosure in opening posts was found to be greater than the level of self-disclosure in comments.

In the study, the authors focus on the ways people in excluded populations make use of virtual tools to advance both their personal and social needs.

The study is innovative, as it explores the discourse of people with mental illnesses in public and private groups on Facebook.

This study explores the motivations for sharing personal information and self-disclosure by mentally ill people in public and private Facebook groups. The purpose of the self-disclosure comparison between public and private groups is to understand how mentally ill people use different kinds of online communication channels in order to advance their goals and needs concerning their illness.

The study was carried out using questionnaires distributed in Facebook groups for people with mental illnesses. A total of 123 full and valid questionnaires were received. Statistical analysis was performed on the data.

Findings revealed that there are no significant differences between public and private groups concerning motivations for self-disclosure and that both types of groups create a safe and supportive place for mentally ill people. However, findings suggest that participants in public groups tend to display higher social involvement than those who participate in private groups.

This is a path breaking study on the entire subject of discourse of people with mental illnesses in private Facebook groups and its importance is derived from this. The study clarified and emphasized the importance of the sense of belonging to a community. Moreover, findings encourage people with mental illnesses to make use of social media channels to meet their social and personal needs.

This study aims to examine investors' reactions to bad financial news (IRBFN) based on complex financial accounting disclosures (CFAD) as well as how investors' herding behavior influences investor reactions in United Arab Emirates (UAE) project-based organizations (PBOs).

The primary data collection was furnished via online questionnaires, and 310 completed questionnaires were analyzed using structural equation modelling (SEM), moderation analysis, multiple regression simulations and path analysis.

The study shows that four out of the five CFAD dimensions observed – investors’ relations (IR), board and management structure, transparency disclosure and other disclosure channels – have a direct influence on investor's reactions to bad financial news, with the exception of “external auditing and audit service”. In addition, investor herding has a moderation impact on the relationship between CFAD and IRBFN.

There is a possibility that the broad view of the results may be limited by the size of the research sample. The paper's findings should therefore be authenticated at an intercontinental level with the same conceptual framework in other nations.

The purpose of modeling stakeholders' decision-making process is to improve their decisions and to control their reactions that may negatively affect PBOs in the UAE.

This research contributes to planned behavior theory and agency theory in the UAE context, both of which are empirically tested.

Applying a middle-range theorizing to premises of signaling theory and the scarcity principle, this study aims to investigate the mechanisms and effects of different patterns of post-stockout disclosures that highlight the limited supply and high quality of a durable good on consumer satisfaction with the shopping experience and purchase intention, mediated by consumer perceived product scarcity.

The hypotheses are tested with two scenario-based experiments. The first experiment—a between-subjects design—explores the effect of post-stockout disclosures on consumers' perceived scarcity, satisfaction, and purchase intention. The second experiment – a within-subject design – examines the impact of time on consumer responses to stockouts.

Results indicate that perceived product scarcity mediates the relationship between post-stockout disclosures and consumer outcomes. Specifically, post-stockout disclosures present an indirect positive effect on consumer purchase intention, despite reducing satisfaction beyond the effects of the stockout. These results are consistent when disclosures are sent through multiple channels. Results also show that consumers' perceived scarcity and purchase intention decrease over time while dissatisfaction levels remain the same when stockouts persist.

Even though consumers will be dissatisfied upon experiencing a stockout, specific patterns of post-stockout disclosures can be a valuable strategy for consumer retention and lost sales prevention.

While recent consumer-centric supply chain management literature has investigated mitigation strategies of detrimental consumer response to stockouts, such as “save-the-sale” tactics and price discounts, the mechanisms and effects of different patterns of post-stockouts disclosures highlighting the limited supply and high quality of the product are yet to be investigated.

Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting.

A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership.

The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed.

This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

The purpose of this paper is to examine the effect on the cost of capital of increased disclosure that reduces information asymmetry among market participants.

This study uses the decision to regularly hold open (closed) conference calls pre‐Reg FD as a proxy for a commitment to the policy of public (selective) disclosure and a cross‐sectional research design to examine the associations between open/closed conference calls and three proxies for firms' cost of capital (i.e. bid‐ask spreads, share turnover, and implied costs of capital).

The results show that firms that commit to open calls exhibit lower relative bid‐ask spreads, lower implied costs of capital, and higher share turnover than firms that commit to closed calls.

The findings suggest that increased disclosure that “levels the playing field” for small investors benefits investors as a whole by improving firms' market liquidity and reducing the cost of capital.

This study contributes to existing literature on the association between corporate disclosure and firms' cost of capital.

With the worsening of corporate fraud and consequential loss, the growing importance of truthful disclosure is globally advocated. This study aims to examine corporate governance’s role in accountants’ intention to disclose fraudulent practices honestly. At the same time, this study examines intergender differences concerning the formation of the disclosure intention.

Based on the theory of planned behavior (TPB), data from 256 accountants working in China have been collected via an online survey. This data is subsequently analyzed with the partial least square (PLS) structural equation modeling method.

The results revealed that integrity and corporate governance significantly positively affect employees’ attitudes, subjective norms and perceived behavioral control toward disclosure intention. At the same time, it shows that only subjective norm and perceived behavioral control established a significant positive relationship with disclosure intention. It also shows that males display higher attitudes and perceived behavioral control in developing the intention.

This study helps understand accountants’ disclosure intention of fraud practices, especially during shock events such as the COVID-19 pandemic. To the best of the authors’ knowledge, this study is the first to extend the TPB incorporating corporate governance and integrity as antecedents to disclosure intention. At the same time, this study contributes to the existing literature by being the first attempt to investigate intergender differences. Finally, it advances the body of knowledge on employees’ behavior and contributes methodologically by introducing the PLS approach.