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While the main purpose of reporting – e.g. reporting for taxes – is to gauge the economic state of a company, the fact that reporting is done at pre-determined dates distorts the reporting results. For example, to create a larger impression of their productivity, companies fire temporary workers before the reporting date and re-hire then right away. The purpose of this study is to decide how to avoid such distortion.

This study aims to come up with a solution which is applicable for all possible reasonable optimality criteria. Thus, a general formalism for describing and analyzing all such criteria is used.

This study shows that most distortion problems will disappear if the fixed pre-determined reporting dates are replaced with individualized random reporting dates. This study also shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.

This study shows that for all reasonable optimality criteria, the optimal way to assign reporting dates is to do it uniformly.

It is found that the individualized random tax reporting dates would be beneficial for economy.

It is found that the individualized random tax reporting dates would be beneficial for society as a whole.

This study proposes a new idea of replacing the fixed pre-determining reporting dates with randomized ones. On the informal level, this idea may have been proposed earlier, but what is completely new is our analysis of which randomization of reporting dates is the best for economy: it turns out that under all reasonable optimality criteria, uniform randomization works the best.

Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors on NPSO board decision making.

Using a sample of six NPSO boards (two national, four provincial/territorial), data were collected via 36 observations, 18 interviews, and over 900 documents. A thematic analysis was conducted via NVivo 12.

Results identified two external factors impacting NPSO board decision making: the sport system structure and general environment conditions. External factors impacted NPSO board decision making in terms of duration, flow, interaction, and scrutiny.

Results demonstrate the need for NPSO boards to engage in boundary-spanning activities whereby external information sources from stakeholders are incorporated to make informed decisions. Practically, NPSO boards should harness virtual meetings to continue their operations while incorporating risk management analyses to assess threats and opportunities.

The aim of this research is to measure the impact of eWOM (electronic word of mouth) and brand celebrity use on the purchasing behavior of sports consumers.

To test the model hypotheses, sports consumers who use social media and have purchased at least one online sports product were selected as the research group. Online survey method was used, and 836 participants were reached. The model was tested with structural equation modeling (SEM) through smart PLS software.

As a result, the quality, credibility and usefulness of the information consumers encounter on online platforms cause them to adopt information about products or services, and then exhibit online purchase behavior. While the attractiveness and trustworthiness of celebrities are seen as important factors affecting consumers' online purchase of sports products, the effect of celebrity expertise was found to be ineffective in this study.

Marketers can develop more effective eWOM strategies by considering consumers' expectations. Businesses that want to implement an effective marketing strategy may prefer celebrities in product promotions or advertisements of their brands.

This research revealed the effect of eWOM and celebrity endorsement on the online purchase behavior of sports consumers in terms of the sports industry. Unlike previous studies, this study examined these variables together on sports consumers and contributed to the development of models.

The study aims to identify critical factors that influence football fans’ support of their favorite team by examining the impact of social responsibility, brand credibility and team brand equity on patronage intentions of professional football teams.

An online survey collected data from 331 football fans of the Persian Gulf Premier League (PGPL) in Iran. The data were analyzed using partial least squares structural equation modeling (PLS-SEM).

The findings revealed that corporate social responsibility (CSR) is able to influence brand equity, brand credibility and patronage intentions. Also, brand equity and brand credibility were found to be positively related to patronage intentions. In addition to that, the findings show that brand equity and team credibility partially mediate the relationship between CSR and patronage intentions.

The findings provide valuable insights to sports teams/club managers aiming to attract new fans and retain current ones by investing in CSR and enhancing brand credibility and equity. Strategies to integrate CSR into relationship marketing and brand management are outlined.

This study empirically highlights the critical role of adhering to CSR and the effects of brand credibility and equity in enhancing patronage intentions among football team fans.

Moving away from the stories of financial disaster we encountered in Chapter 2, Chapter 3 examines what it means for fans when their club is suddenly awash with more financial muscle than some nation-states due to the generosity of a wealthy benefactor who is seemingly more interested in sporting glory than in financial gain. This chapter engages with the notion of the football club as a billionaire’s plaything. Roman Abramovich’s acquisition of Chelsea in 2003 saw the West London club embark on an eye-watering spending spree and a sustained period of on-field successes, one that was unknown in the club’s history to that point. As a result, we take Chelsea during the Abramovich era as a starting point for considering how this model of ownership affects the relationship between fans and the connection that they have with their club. The evident success that financial muscle can bring shows owners what a happy fanbase is capable of, what they are capable of doing, and what they are capable of ignoring. The success of the financially doped teams of the 2000s created a precedent for winning over a fanbase with a successful football club, but nevertheless sat awkwardly with the normative ideals of how a football club should exist in the world and relate to its supporters.

The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However, this sector is still underexplored in the academic literature. This study aims to fill this gap by analysing the level of intellectual capital (IC) information disclosed by the most important basketball clubs on their website and the factors capable of influencing the dissemination of such information. Specifically, it examines the impact of social media visibility – in terms of number of social networks, number of posts, number of followers and internet visibility – on the ICD level.

Firstly, this study performs a manual content analysis of the websites of the top 80 European and US basketball clubs aimed at analysing the ICD level. Secondly, it provides for a regression analysis to test the impact of social media visibility on the amount of IC information disclosed.

Empirical results show a low level of ICD among the basketball clubs examined. They also demonstrate the positive impact of number of posts, number of followers and internet visibility on the amount of IC information disclosed online.

This study extends the analysis of the ICD to the sport industry, still little examined by the academic literature. In this regards, to the best of the authors’ knowledge, this is the first study to explore the ICD in the basketball industry.

In recent years, negative spokesperson incidents have raised significant concerns in academia and industry. While several studies have addressed celebrity endorser scandals, comprehensive analyses of current knowledge are lacking. Therefore, this study systematically reviewed the related literature to better understand trends and suggest future research directions for advancing this field.

This study employs the theory–context–characteristics–methodology (TCCM) framework to examine 76 articles on celebrity endorser scandals.

Utilizing the TCCM framework, this study presents a comprehensive research framework, revealing that (1) the celebrity endorser scandal effect primarily includes associative learning, attribution of responsibility, and moral reasoning; (2) entertainment celebrities and athletes have received significant research attention; (3) both individual- and relationship-level characteristics serve as crucial moderators, with focal brand and related brand being the primary outcome variables. Additionally, this study outlines enterprise response strategies, encompassing the reformation of existing spokesperson relationships and the establishment of future spokesperson connections; and (4) quantitative approaches dominate the field.

This study integrates and expands existing research on celebrity endorser scandals while proposing future research opportunities to advance the field.

The aim of this study is to systematically review the scholarly literature on the self-fulfilling prophecy and identify the theoretical and methodological gaps in the literature as a foundation to encourage future research.

To develop a theoretical framework for self-fulfilling prophecy research, each empirical article published in a peer-reviewed journal from January 2001 to October 2022 was retrieved using EBSCO’s Business Source Premier database. The keywords “self-fulfilling prophecy,” “Galatea effect,” “Golem effect” and “Pygmalion effect” were used in the Abstract of articles to conduct this literature review.

The authors developed a 2 × 2 framework that distinguishes self-fulfilling prophecies based on whether they are initiated internally or externally and whether positive or negative outcomes result. The authors then introduce what we label the Eyeore effect. The resulting framework helps identify the need for more research on the golem, Galatea and Eyeore effect.

This review is limited because the authors only reviewed peer-reviewed empirical articles in the English language.

This work provides a meaningful framework to synthesize the types of self-fulfilling prophecies and systematically reviews the state of the literature, as a springboard to identify and encourage fruitful areas of future research.

The prevalence of sexual harassment (SH) in Pakistan can be traced back to deeply ingrained cultural ideas, myths and practices that justify and normalize such behavior. This prevalence justifies the need to uncover the factors behind this phenomenon.  As a result, a more detailed mechanism of how and why abuse of power (AOP) can influence female athletes' perceptions of SH behaviors is needed. This study aims to investigate the indirect effects of gender stereotyping in sports (GSS) and benevolent sexism (BS) using sequential mediation.

We collected data from 398 female athletes at football sports clubs in Pakistan. The SEM-PM technique was applied to determine whether these factors are linked to an increased risk of female athlete SH.

The direct relationship between AOP and SH was discovered to be positive and significantly associated with SH, where GSS and BS sequentially mediate the relationship between AOP and SH.

This research provided valuable insights and data related to perceptions of athletes of SH in sports in Pakistan that can lead to the development of effective policies and introduce preventative measures. By addressing this problem, study advises sports governance officers and directors to establish policies, protocols and procedures, including periodic training and dissemination of the policy, subsequent review of its effectiveness, and successful reactions to sexual contact. To ensure that criminal and disciplinary provisions are applied by providing specialized training to the staff of sports organizations.

Primary data collection and analysis were focused.

Despite the severe impact of the COVID-19, Maldives was one of the top destinations which witnessed decent tourist arrival amid the pandemic. This study aims to analyze luxury hospitality experiences of guests amid COVID-19 pandemic.

This study is exploratory in nature. This study analyses 4,302 real-time customer reviews using sentiment and thematic analysis with the help of NVIVO 12 plus and Leximancer.

The findings suggest travel products as well as services associated with luxury resorts needs to be revisited. Staff needs to be more professional and must be proactive while redesigning services specially in situations like pandemic. While redesigning services in situations like pandemic, staff needs to be proactive, professional and must follow all protocols. Major negative experiences included long waiting time to avail frill services, privacy intrusion by bloggers and influencers, service quality issues. We recommend enhancing service quality followed by investing more in training and development, increasing the number of foreign languages spoken by staff and disseminating localized culinary experiences will enhance the experience quality with guests.

This study has several limitations: first, this study limited itself to 15 luxury resorts of Maldives, which may not serve as a true representation of all luxury resorts of Maldives. The next limitation of this study is that the authors have collected customer reviews from TripAdvisor only, and the reviews were only in English language.

The findings of the research can be beneficial for the policymakers, hospitality practitioners and academicians who study luxury tourism industry to carve appropriate strategies for enhancing the customers’ luxury experience like leveraging customization in all areas and enhancing service quality, food quality, training and development of employees.

Maldives has become one of the most expensive traveler destinations and is home to world’s most expensive resorts. This study is original in nature and has a forward-looking approach which studies the disruptive effect of pandemic, intangible nature of luxury as a concept can be used by hospitality industry to redesign the luxury customer experience which can improve marketing strategies aiming to potentiate this niche. In addition, to the best of the authors’ knowledge, this study will be the first one to capture the real customer experiences of luxury resorts of Maldives.