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Fact-checking is a process of seeking and displaying facts to confirm or counter uncertain information, which reduces the spread of fake news. However, little is known about how to promote fact-checking posts to online users on social media. Through uncertainty reduction theory and message framing, this first study examines the effect of fact-checking posts on social media with an avatar on online users' trust, attitudes, and behavioral intentions. The authors further investigate the congruency effects between promotional message framing (gain/loss/neutral) and facial expressions of the avatar (happy/angry/neutral) on online users' trust, attitudes, and behavioral intentions in the second study.

The authors conducted two studies and statistically analyzed 120 samples (study 1) and 519 samples (study 2) from Facebook users.

Results showed that including the neutral facial expression avatar in fact-checking posts leads to online users' greater trust and more positive attitudes. Furthermore, the congruency effects between loss message framing and the angry facial expression of the avatar can effectively promote online users' trust and attitudes as well as stronger intentions to follow and share.

This study offers theoretical implications for fact-checking studies, and practical implications for online fact-checkers to apply these findings to design effective fact-checking posts and spread the veracity of information on social media.

Chinese multinational enterprises’ (MNEs) unprecedented, aggressive cross-border mergers and acquisitions (CBMAs) have led to several studies examining Chinese CBMAs, which importantly has also led to some degree of “theorising”. This study aims to undertake a “non-theoretical” fact-finding exercise before any theorising and empirical “causal” examination for a better understanding of the phenomenon (the rise of Chinese CBMAs).

This study uses a “stylised facts” approach which documents “empirical regularities” concerning Chinese CBMAs and thus guides new research questions.

Several facts are documented. Firstly, both the value and frequency of Chinese CBMAs are catching up to greenfield investments, with CBMA deals being larger in scale but lower in frequency. Secondly, Chinese CBMAs show a global reach away from the regional orientation of their early years. Thirdly, Chinese MNEs are possibly transforming their value chain with industrial upgrading as an aim. Fourthly, Chinese “full” acquisitions of targets have surged, especially in OECD countries, suggestive of Chinese MNEs’ “radical” acquisition approaches.

The gathered facts lend support to the view of the need for such fact-finding exercises to explicate and shed “new” light on the phenomenon (beyond our “current” views/beliefs). An understanding of the underlying trends beyond bare facts can also identify new knowledge, which can in turn provide new directions for research.

Nutrition labels provide a cost-effective method of conveying nutrition information to consumers. This study aimed to assess the use of nutrition facts panels, knowledge of traffic light labelling (TLL) and perceived healthiness of food items using TLL among consumers.

A web-based cross-sectional study was conducted among adults in the United Arab Emirates (UAE) (n = 1,322). TLL knowledge score was derived for each participant. Conjoint analysis was used to calculate the utilities and relative importance of the perceived healthiness scores for four attributes (fat, saturated fat, total sugar, salt) at the aggregate level.

Participants had a positive attitude towards TLL but were less familiar with TLL than the nutrition facts panel (47.4 vs 85.8%). The mean TLL knowledge score was 3.6 out of 7 (51.6%). Younger age, higher education, higher income, and health-related qualifications were associated with higher scores. Conjoint analysis showed that participants tend to choose products with greener labels, especially for sugars (80.1%) and avoid red labels for fats. Sugars had the highest percentage value of relative importance compared to the other attributes (27.1%).

The study outcomes offer valuable insights into the extent of consumer awareness, comprehension and utilization of nutrition facts panels in the UAE. These findings contribute essential knowledge for a deeper understanding of the impact of nutrition labels on consumer behaviour and decision-making in the region.

The purpose of this paper is to critically assess the function of the media during the COVID-19 pandemic. It tries to understand how media corporations selectively polish a certain narrative against the other. It will also take into consideration the role of fact-checking agencies and its reliability in determining what is right and wrong.

This study uses qualitative methods and relies on secondary data available in academic domains. In this paper, a specific case related with the COVID-19 pandemic is taken up. Conflicting accounts of health professionals both in academic and industry are compared and analysed. Professional integrity of fact-checking agencies as well goes through scrutiny.

After conducting a critical analysis, it is observed that media houses have violated certain ethics while presenting news and opinions during the COVID-19 pandemic. Without any consideration of fair presentation, the mainstream media resorted to presenting vaccine hesitancy as conspiracy and deplatformed such voice from the media. This violates one’s freedom to free speech and expression.

It is a viewpoint from the side of a free speech abolitionist.

Press will realize that it failed in a number of occasions to uphold and protect its ethical values.

A study questioning the role of media during the COVID-9 pandemic is rare. In this regard, adequate literature is always a difficulty considering the amount of censorship imposed by health agencies, academic institutions and the media. This particular study is built of limited yet reliable information made available by academicians and independent health professionals. As such, the value of work which focuses on the alternative perspectives is believed to add value to health professionals, policymakers, media professionals and the general population.

This study aims to analyze how sustainability, through an efficient knowledge management (KM) system, can serve as a driving force with respect to corporate culture and reputation. The research questions that guided this study are mainly the following: Are KM and sustainability related? Can culture strengthen the link between KM and sustainability? Can the link between KM and sustainability be affected by reputation?

The methodological approach adopted corresponds to qualitative research of analysis on the reference literature in the international field, also supported by empirical analysis.

In this study, the authors show that there is no explicit correlation between sustainability and KM. This relationship, in fact, is not underlined in nonfinancial reporting because it is absent or because it is not considered relevant. Too often sustainability is reduced to a mere relational and reputational tool, ignoring the fact it must be considered a consequence and not the main goal to improve companies’ culture.

The sample studied by the authors refers to the top 40 companies listed on the Italian market, not allowing to generalize the findings across the international context.

The practical implications that could result from making explicit the relationship between sustainability and KM are multiple: the substantial benefits of the reputational aspect, an increase in the economic value related to sustainability; to ensure the going concern of the company and implement its ability to produce and share value in the long term.

The social benefits of a stronger relationship between sustainability and KM are related to the possibility to improve the wealth of all the stakeholders.

This paper analyzes the links between sustainability and KM to understand the influence of these factors on corporate culture and reputation.

The pandemic has enhanced the global phenomenon of disinformation. This paper aims to study the false news concerning COVID-19, spread through social media in Spain, by using the LatamChequea database for a duration from 01/22/2020, when the first false information has been detected, up to 03/09/2021.

A quantitative analysis has been conducted with regard to the correlation between fake news stories and the pandemic state, the motive to share them, their dissemination in other countries and the effectiveness of fact checking. This study is complemented by a qualitative method: a focus group conducted with representatives of different groups within the society.

Fake news has been primarily disseminated through several social networks at the same time, with two peaks taking place in over a half of the said false stories. The first took place from March to April of 2020 during complete lockdown, and we were informed of prevention measures, the country’s situation and the origin of the virus, whereas the second was related to news revolving around the coming vaccines, which occurred between October and November. The audience tends to neither cross-check the information received nor report fake news to competent authorities, and fact-checking methods fail to stop their spread. Further awareness and digital literacy campaigns are thus required in addition to more involvement from governments and technological platforms.

The main limitation of the research is the fact that it was only possible to conduct a focus group of five individuals who do not belong to generation Z due to the restrictions imposed by the pandemic, although a clear contribution to the analysis of the impact of fake news on social networks during the COVID-19 pandemic in Spain can be seen from the privileged experiences in each of the fields of work that were identified. In this sense, the results of the study are not generalizable to a larger population. On the other hand, and with a view to future research, it would be advisable to carry out a more specific study of how fake news affects generation Z.

This research is original in nature, and the findings of this study are valuable for business practitioners and scholars, brand marketers, social media platform owners, opinion leaders and policymakers.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.

This study presents a model for assessing the effects of employee ICT training on organizations’ results. It also introduces digital transformation as a mediator between the two concepts and studies the role of organizational commitment and human capital in terms of digital transformation.

Surveys were completed by the CEOs of 184 Spanish companies, and their responses were analyzed with Partial Least Squares.

The results empirically analyze the proposed theoretical model and highlight the fact that human capital and organizational commitment partially mediate the link between ICT training and digital transformation. Furthermore, there is a direct relationship between ICT training and company performance.

Directors and managers should invest more resources in the human capital of their company through ICT training. In fact, it can improve organizational commitment, encouraging employees to adopt innovative behaviors, thus allowing for the necessary digital transformation.

Despite heavy theoretical emphasis on the study of the conditions necessary for the digital transformation of companies, few studies have empirically analyzed the effects of adopting certain practices for its implementation. This paper focuses on analyzing the effect of ICT training, which is configured as a tool capable of improving staff knowledge and increasing employee commitment. This is essential for adopting organizational change such as digital transformation.

The purpose of this paper is to explore and evaluate the current legal position on the admissibility and exclusion of illegally obtained evidence in money laundering cases.

A thorough exploratory analytical analysis signifies that such illegally obtained evidence from money laundering offences is admissible, provided it does not undermine the administration of justice or the right to a fair trial.

By virtue of the lack of written or codified rules governing the admissibility and exclusion of illegally obtained evidence in cases involving money laundering, the rule of admissibility remains the primary foundational principle for the governance of the admissibility and exclusion of illegally obtained evidence in money laundering cases.

The Malaysian Criminal Justice System has historically relied on the long-standing admissibility principles to admit and exclude illegally obtained evidence. For decades, courts have used their discretion to admit illegally obtained evidence based on the relevancy test, and they have further demonstrated to use the same discretion to exclude gravely prejudicial evidence. Evidence obtained illegally but if relevant to the matter in issue is deemed admissible. Evidence derived from an act associated with unlawful activities or a predicate offence in money laundering may be obtained illegally, which may influence the prosecution case and conversely, defend the accused’s rights to a fair trial.

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.