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1 – 10 of 19Xiao-Yu Xu, Syed Muhammad Usman Tayyab, Qingdan Jia and Albert H. Huang
Video game streaming (VGS) is emerging as an extremely popular, highly interactive, inordinately subscribed and very dynamic form of digital media. Incorporated environmental…
Abstract
Purpose
Video game streaming (VGS) is emerging as an extremely popular, highly interactive, inordinately subscribed and very dynamic form of digital media. Incorporated environmental elements, gratifications and user pre-existing attitudes in VGS, this paper presents the development of an extended model of uses and gratification theory (EUGT) for predicting users' behavior in novel technological context.
Design/methodology/approach
The proposed model was empirically tested in VGS context due to its popularity, interactivity and relevance. Data collected from 308 VGS users and structural equation modeling (SEM) was employed to assess the hypotheses. Multi-model comparison technique was used to assess the explanatory power of EUGT.
Findings
The findings confirmed three significant types elements in determining VGS viewers' engagement, including gratifications (e.g. involvement), environmental cues (e.g. medium appeal) and user predispositions (e.g. pre-existing attitudes). The results revealed that emerging technologies provide potential opportunities for new motives and gratifications, and highlighted the significant of pre-existing attitudes as a mediator in the gratification-uses link.
Originality/value
This study is one of its kind in tackling the criticism on UGT of considering media users too rational or active. The study achieved this objective by considering environmental impacts on user behavior which is largely ignored in recent UGT studies. Also, by incorporating users pre-existing attitudes into UGT framework, this study conceptualized and empirically verified the higher explanatory power of EUGT through a novel multi-modal approach in VGS. Compared to other rival models, EUGS provides a more robust explanation of users' behavior. The findings contribute to the literature of UGT, VGS and users' engagement.
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Judith Christiane Ostermann and Steven James Watson
The purpose of this study was to investigate whether indicating victims of sexual attacks actively resisted their attacker or froze during their assault affected perceptions of…
Abstract
Purpose
The purpose of this study was to investigate whether indicating victims of sexual attacks actively resisted their attacker or froze during their assault affected perceptions of victim blame, perpetrator blame and seriousness of the crime. We also tested whether victim and perpetrator gender or participants’ rape myth endorsement moderated the outcomes.
Design/methodology/approach
This study was a cross-sectional, vignette survey study with a 2 × 2 between-participants experimental design. Participants read a mock police report describing an alleged rape with a female or male victim who either resisted or froze, while perpetrator gender was adjusted heteronormatively.
Findings
Freezing and male victims were blamed more than resisting and female victims. Perpetrators were blamed more when the victim resisted, but male and female perpetrators were blamed equally. Seriousness of the crime was higher for male perpetrators and when the victim resisted. Female, but not male, rape myth acceptance moderated the relationship between victim behaviour and outcome variables.
Originality/value
This study highlights the influence of expectations about victim behaviour on perceptions of rape victims and the pervasive influence of rape myths when evaluating female rape victims. The data is drawn from the German border region of the Netherlands, which is an especially valuable population given the evolving legal definitions of rape in both countries.
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The current essay aims to generate critical reflections on environment, social and governance (ESG) based on observations, experiences, literature reviews and logical reasoning.
Abstract
Purpose
The current essay aims to generate critical reflections on environment, social and governance (ESG) based on observations, experiences, literature reviews and logical reasoning.
Design/methodology/approach
The essay adopts the methodology of first-person omniscient, where the narrator (ESG in this essay) is a character in the story. In this methodology, the ESG is also aware of the thoughts and feelings of all the other characters, such as the ESG practitioners, academics, researchers, lawmakers and relevant stakeholders.
Findings
The essay concludes that the relevance of ESG is broader than what is currently perceived. The piece endorses a view to look at ESG from other perspectives and benefits, not only from its financial relevance. It should be understood and implemented at the grassroots level.
Originality/value
The essay is one of its kind to reflect on the current ESG landscape. It attempts to redirect the debate on ESG toward the origin of its very existence.
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Alina Botezat, Cristian Incaltarau, Sabina Ana Diac and Alexandra Claudia Grosu
This paper aims to extend the scope of previous studies on education-occupation mismatch to explicitly focus on the role high school track choices have on the risk of being…
Abstract
Purpose
This paper aims to extend the scope of previous studies on education-occupation mismatch to explicitly focus on the role high school track choices have on the risk of being mismatched in the labor market.
Design/methodology/approach
The paper uses the most exhaustive available database regarding the early-career paths of university graduates in Romania. Using a novel matching technique, entropy balancing (EB), our study relies on multinomial logit models and logit regressions to estimate the effect of the completed high school track on the likelihood of being mismatched in the labor market. The empirical analysis focuses on two types of education-occupation mismatches: horizontal and vertical mismatches.
Findings
We show that studying a different field in college compared to the completed high school track increases the risk of being skill mismatched in the first job after graduation. Five years after college graduation, the influence of the high school track fades, while being skill mismatched in the first employment plays a more important role. In contrast, we find no evidence that pursuing a college major unrelated to the completed high school track increases the probability of being overeducated. However, being overeducated in the first job increases the risk of being overeducated five years later.
Originality/value
The study brings new reliable evidence on the extent to which high school track choices may contribute to the risk of being mismatched in the labor market.
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Engy ElHawary and Rasha Elbolok
This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.
Abstract
Purpose
This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.
Design/methodology/approach
This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.
Findings
COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.
Research limitations/implications
The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).
Practical implications
This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.
Social implications
Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.
Originality/value
This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.
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The human resource and talent management fields have been increasingly focusing on the process and criteria to identify employees’ potential for career advancement due to their…
Abstract
Purpose
The human resource and talent management fields have been increasingly focusing on the process and criteria to identify employees’ potential for career advancement due to their impact on the competitive advantage of organizations. This paper expands the extant theoretical and empirical evidence regarding these complex decisions, namely through the combined analysis of multidimensional sources of employees' capital.
Design/methodology/approach
This is a cross-sectional study. Data were collected from 384 individuals assessed by their line managers. The research model and hypotheses were tested using structured equation modeling.
Findings
The results show a positive and significant influence of four employees’ capital sources, namely: human capital (what you know), social capital (whom you know), psychological capital (who you are) and reputational capital (how others perceive us) with regard to judgments of potential for career advancement. The model explains 52% of the total variance in those judgments.
Research limitations/implications
The data were collected using a questionnaire at a single point in time and thus, not allowing cause-effect inferences.
Practical implications
The results provide guidance to organizational leaders to improve the decision-making process regarding judgments of potential for career advancement.
Originality/value
To our knowledge, this is the first study to examine managers’ judgments regarding the potential for career advancement using four sources of employees' capital: human, social, psychological and reputational capital. Furthermore, it considers that reputation plays a mediation role.
研究目的
:在人力資源和人才管理的領域裡,越來越多的焦點被放在找出員工職業發展所需潛能的過程和標準上,這是因為機構和組織的競爭優勢會受其影響。本文擬擴展關於這類複雜的判斷和決定的現存理論和經驗證據; 研究人員使用的方法為對員工資本的多維來源進行綜合分析。
研究設計/方法/理念
:本研究為橫斷面研究。數據來自384 名受其直線經理評估的個別員工; 研究人員使用了結構方程模型,去測試其研究模型和各個假設。
研究結果
:研究結果顯示,就員工職業發展所需潛能的判斷而言,存在著會帶來正面和重大影響的四個員工資本來源,這包括人力資本 (你所瞭解的事物) 、社會資本 (你所認識的人物) 、心理資本 (你是誰) 和聲譽資本 (我們予人的印象) 。有關的模型可說明判斷百分之五十二的總方差。
研究的局限/啟示
:由於數據的收集是於單一時間點和透過問卷調查而完成的,故未能收因果推斷的效果。
實務方面的啟示
:研究結果給予組織領袖實際的指引,使他們在關於職業發展所需潛能的判斷上,能夠改善其決策的過程。
研究的原創性/價值
:就我們所知,本研究為首個研究、以四個員工資本來源,即人力資本、社會資本、心理資本和聲譽資本,去探討經理如何就職業發展所需的潛能作出判斷; 而且,本研究認為聲譽是扮演著調節角色的。
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Tülay Karakas, Burcu Nimet Dumlu, Mehmet Ali Sarıkaya, Dilek Yildiz Ozkan, Yüksel Demir and Gökhan İnce
The present study investigates human behavioral and emotional experiences based on human-built environment interaction with a specific interest in urban graffiti displaying fear…
Abstract
Purpose
The present study investigates human behavioral and emotional experiences based on human-built environment interaction with a specific interest in urban graffiti displaying fear and pleasure-inducing facial expressions. Regarding human behavioral and emotional experience, two questions are asked for the outcome of human responses and two hypotheses are formulated. H1 is based on the behavioral experience and posits that the urban graffiti displaying fear and pleasure-inducing facial expressions elicit specified behavioral fear and pleasure responses. H2 is based on emotional experience and states that the urban graffiti displaying fear and pleasure-inducing facial expressions elicit specified emotional fear and pleasure responses.
Design/methodology/approach
The research design is developed as a multi-method approach, applying a lab-based experimental strategy (N:39). The research equipment includes a mobile electroencephalogram (EEG) and a Virtual Reality (VR) headset. The behavioral and emotional human responses concerning the representational features of urban graffiti are assessed objectively by measuring physiological variables, EEG signals and subjectively by behavioral variables, systematic behavioral observation and self-report variables, Self-assessment Manikin (SAM) questionnaire. Additionally, correlational analyses between behavioral and emotional results are performed.
Findings
The findings of behavioral and emotional evaluations and correlational results show that specialized fear and pleasure response patterns occur due to the affective characteristics of the urban graffiti's representational features, supporting our hypotheses. As a result, the characteristics of behavioral fear and pleasure response and emotional fear and pleasure response are identified.
Originality/value
The present paper contributes to the literature on human-built environment interactions by using physiological, behavioral and self-report measurements as indicators of human behavioral and emotional experiences. Additionally, the literature on urban graffiti is expanded by studying the representational features of urban graffiti as a parameter of investigating human experience in the built environment.
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Lucie Počinková, Claudia E. Henninger, Aurelie Le Normand and Marta Blazquez Cano
This paper aims to explore consumers’ voluntary disposition practices through swapping events organised by community-based enterprises. The paper investigates consumers’…
Abstract
Purpose
This paper aims to explore consumers’ voluntary disposition practices through swapping events organised by community-based enterprises. The paper investigates consumers’ decision-making strategies and factors affecting voluntary clothing disposition via public swapping events across the UK.
Design/methodology/approach
This paper investigates UK swapping events, through conducting 18 semi-structured consumer interviews. Data were transcribed and analysed using the seven-step guide proposed by Easterby-Smith et al. (2018).
Findings
Findings indicate that within community-based enterprises an implicit social contract emerges between the enterprises and swappers which has an influence on the clothing brought to swaps, thereby impacting the competence and meaning elements of practice. This is linked to peer-pressure susceptibility which affects consumers’ participation in swapping. The findings further reveal an emerging consumer strategy aiding decision-making process regarding items brought to swaps. The use of a particular strategy is found to be linked with the respective level of swapping expertise.
Research limitations/implications
Though the interviews provide a rich narrative, this paper is limited by its sample size meaning data cannot be generalised. Although the data is limited by singular country perspective, research participants were recruited from across the UK, thus, offering a broad picture of the swapping practice.
Originality/value
This paper contributes to and advances an understanding of swapping events organised by community-based enterprises. The theory of social practice lens offers a unique viewpoint on the elements influencing the consumers’ decision-making process with reference to voluntary disposition.
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Bolortuya Enkhtaivan and Zagdbazar Davaadorj
The purpose of this paper is to explore the role of three different audit characteristics in loan pricing—the most significant credit term for borrowers. Three characteristics…
Abstract
Purpose
The purpose of this paper is to explore the role of three different audit characteristics in loan pricing—the most significant credit term for borrowers. Three characteristics include audit reputation, audit tenure and audit specialization.
Design/methodology/approach
To examine audit characteristics simultaneously to measure their effect on loan pricing, this study uses a full-rank, three-way interaction model and conducts slope difference tests. It also includes the joint effects of these variables to estimate any incremental benefits of possessing multiple qualifications.
Findings
When studying the three qualifications together, none of them alone is strong enough to affect the loan interest. But, a Big 4 auditor with tenure can benefit the client by reducing the interest by about 1.98%. The more expertise the auditor has, the better value it brings to borrowers. A highly qualified auditor with additional expertise can significantly reduce loan pricing further by about 2.96 percent.
Originality/value
Examining the costs and benefits of hiring certified auditors is crucial for borrowers. While the variables are not exhaustive, an understanding of the added value of hiring high-quality auditors with more than one or two qualifications to their potential premium fees helps borrowers in managers' audit selection decisions. At the same time, the results shed some light on which of the auditor's qualifications lenders might prioritize when pricing a borrower's loan.
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Sanja Pupovac and Mona Nikidehaghani
The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the…
Abstract
Purpose
The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.
Design/methodology/approach
A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.
Findings
A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.
Originality/value
This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.
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