Search results

1 – 10 of 86
Article
Publication date: 8 February 2024

Crystal T. Lee, Zimo Li and Yung-Cheng Shen

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their…

Abstract

Purpose

The proliferation of non-fungible token (NFT)-based crypto-art platforms has transformed how creators manage, own and earn money through the creation, assets and identity of their digital works. Despite this, no studies have examined the drivers of continuous content contribution behavior (CCCB) toward NFTs. Hence, this study draws on the theory of relational bonds to examine how various relational bonds affect feelings of psychological ownership, which, in turn, affects CCCB on metaverse platforms.

Design/methodology/approach

Using structural equation modeling and importance-performance matrix analysis, an online survey of 434 content creators from prominent NFT platforms empirically validated the research hypotheses.

Findings

Financial, structural, and social bonds positively affect psychological ownership, which in turn encourages CCCBs. The results of the importance-performance matrix analysis reveal that male content creators prioritized virtual reputation and social enhancement, whereas female content creators prioritized personalization and monetary gains.

Originality/value

We examine Web 3.0 and the NFT creators’ network that characterizes the governance practices of the metaverse. Consequently, the findings facilitate a better understanding of creator economy and meta-verse commerce.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 2 January 2024

Grace Il Joo Kang, Kyongsun Heo and Sungmin Jeon

This paper aims to examine the extent to which sell-side analysts efficiently incorporate firms’ corporate social responsibility (CSR) activities into their earnings forecasts. In…

Abstract

Purpose

This paper aims to examine the extent to which sell-side analysts efficiently incorporate firms’ corporate social responsibility (CSR) activities into their earnings forecasts. In addition, this paper also investigate the CSR information efficiency of analysts vis-à-vis that of investors.

Design/methodology/approach

This paper measures CSR activities by using CSR strength and CSR concern scores from the Morgan Stanley Capital International Environmental, Social and Governance database. This paper uses analysts’ earnings forecast errors and dispersion as proxies for their information efficiency. To compare the CSR information efficiency of analysts to that of investors, this paper uses the Vt/Pt ratio, which is the equity value estimates inferred from analysts’ earnings forecasts (a proxy for analysts’ CSR information efficiency) to the stock price of the focal company (a proxy for investors’ CSR information efficiency).

Findings

The regression analysis indicates that analysts’ earnings forecasts are optimistically biased and more dispersed for firms with positive CSR activities. The paper also finds that analysts’ forecasts are more optimistically biased than investors in interpreting CSR activities.

Practical implications

The lack of standardized protocols in CSR reporting and activities has raised the risk of mispricing by analysts, threatening the stability of sustainable investments. This paper suggests that regulators and standard-setters should establish a uniform framework governing firms’ CSR activities, along with their reporting and measurement, to ensure more consistent and reliable evaluations of CSR practices.

Social implications

Analysts’ mispricing of CSR activities may distort sustainable investing, as it can overly focus on the positive impacts of stakeholder theory, overlooking agency theory’s warnings about managerial self-interest. Investors need to assess CSR efforts with a dual perspective, acknowledging their societal value but also examining their alignment with shareholder interests.

Originality/value

To the best of the authors’ knowledge, this research is the first to assess the efficiency of analysts versus investors in processing CSR information amidst growing sustainable investment interests. Furthermore, building on Dhaliwal et al. (2012), which found that voluntary CSR disclosures correlate with more accurate analyst forecasts, this research provides fresh perspectives on the evolving nature of how analysts assimilate CSR information over time.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 22 June 2022

Taposh Roy

Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders such as…

Abstract

Purpose

Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders such as customers. This study aims to address this gap, investigating how different factors, including CSR communication, may affect employee perceptions, and to what extent they can influence or be influenced by CSR activity.

Design/methodology/approach

Semi-structured interviews were used to collect data from three multinationals (MNCs) operating in Bangladesh. Mid- and entry-level employees from different departments, namely, marketing, logistics, human resources, IT and finance, were approached for data collection. It is important to note that all the study participants were Bangladeshi.

Findings

This study demonstrates how CSR perceptions, shaped by the level of employee awareness, personal beliefs about CSR and perceived motivation for adopting CSR, strengthen psychological ties between employees and their organisation. One-way CSR communication adopted by these MNCs disseminates positive information about an organisation’s contribution to society and creates an aspirational and ideational image, which enhances identification, evokes positive in-group biases and encourages employees to defend their organisation against criticism. This study further demonstrates that employee CSR engagement can galvanise their experience of organisational identity, enhance their pride and reinforce their organisational identification.

Originality/value

Drawing on social identity theory and the CSR communication model proposed by Morsing and Schultz (2006), this study aims to understand employees’ CSR perceptions and the possible impact of this on their behaviour. Previous studies largely focus on customers’ perceptions of these activities, which means the link between CSR perception and employee behaviour remains unclear. The current study suggests that employees working in Bangladesh will not withdraw support from their organisations if CSR is used to build reputation or public image. The findings extend the literature by arguing that some employees in developing countries not only seek to improve their status by working in a reputed organisation but also tend to engage with CSR activities undertaken by their organisation.

Details

Society and Business Review, vol. 19 no. 1
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 26 February 2024

Granit Baca and Nail Reshidi

The primary purpose of this research is to conceptualise and validate the comprehensive framework for effectively measuring and managing employee-based brand equity (EBBE…

Abstract

Purpose

The primary purpose of this research is to conceptualise and validate the comprehensive framework for effectively measuring and managing employee-based brand equity (EBBE) benefits. The study endeavours to integrate professional and socio-emotional facets of employees' into the proposed model, lending it a more holistic approach.

Design/methodology/approach

The study focusses on the banking sector in Kosovo, employing structural equation modelling to analyse data from a sample of 325 employees.

Findings

Both professional and socio-emotional perspectives significantly influenced brand knowledge, positively impacting EBBE benefits such as employee satisfaction, retention and positive word of mouth (WOM). These findings provide empirical support for the theoretical assumptions concerning the role of professional and socio-emotional perspectives in building EBBE.

Research limitations/implications

Theoretically, this research could bridge marketing and organisational behaviour theories by highlighting employees' role in building brand equity. Moreover, it might expand the social identity theory within an organisational context, emphasising employees' identification with the brand as a crucial element.

Practical implications

The study offers practical implications for the banking industry and similar contexts, suggesting robust internal marketing strategies prioritising professional development and socio-emotional connectivity. Theoretically, this research could bridge marketing and organisational behaviour theories by highlighting employees' role in building brand equity. Moreover, it might expand the social identity theory within an organisational context, emphasising employees' identification with the brand as a crucial element.

Originality/value

The paper presents an original contribution to the field of brand equity research by proposing and validating a novel framework for EBBE that uniquely integrates both professional and socio-emotional dimensions of employees' experiences. This approach is particularly innovative within the context of the banking sector, offering new empirical insights.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Abstract

Details

Journal of Entrepreneurship in Emerging Economies, vol. 16 no. 1
Type: Research Article
ISSN: 2053-4604

Article
Publication date: 8 April 2024

Caitlin Brandenburg, Paulina Stehlik, Christy Noble, Rachel Wenke, Kristen Jones, Laetitia Hattingh, Kelly Dungey, Grace Branjerdporn, Ciara Spillane, Sharmin Kalantari, Shane George, Gerben Keijzers and Sharon Mickan

Clinician engagement in research has positive impacts for healthcare, but is often difficult for healthcare organisations to support in light of limited resources. This scoping…

Abstract

Purpose

Clinician engagement in research has positive impacts for healthcare, but is often difficult for healthcare organisations to support in light of limited resources. This scoping review aimed to describe the literature on health service-administered strategies for increasing research engagement by medical practitioners.

Design/methodology/approach

Medline, EMBASE and Web of Science databases were searched from 2000 to 2021 and two independent reviewers screened each record for inclusion. Inclusion criteria were that studies sampled medically qualified clinicians; reported empirical data; investigated effectiveness of an intervention in improving research engagement and addressed interventions implemented by an individual health service/hospital.

Findings

Of the 11,084 unique records, 257 studies were included. Most (78.2%) studies were conducted in the USA, and were targeted at residents (63.0%). Outcomes were measured in a variety of ways, most commonly publication-related outcomes (77.4%), though many studies used more than one outcome measure (70.4%). Pre-post (38.8%) and post-only (28.7%) study designs were the most common, while those using a contemporaneous control group were uncommon (11.5%). The most commonly reported interventions included Resident Research Programs (RRPs), protected time, mentorship and education programs. Many articles did not report key information needed for data extraction (e.g. sample size).

Originality/value

This scoping review demonstrated that, despite a large volume of research, issues like poor reporting, infrequent use of robust study designs and heterogeneous outcome measures limited application. The most compelling available evidence pointed to RRPs, protected time and mentorship as effective interventions. Further high-quality evidence is needed to guide healthcare organisations on increasing medical research engagement.

Details

Journal of Health Organization and Management, vol. 38 no. 2
Type: Research Article
ISSN: 1477-7266

Keywords

Article
Publication date: 15 February 2024

Rajwinder Kaur, Sameer Pingle and Anand Kumar Jaiswal

This research aims to investigate the relationship between employer branding and its antecedent organisational culture within the context of the private banking sector. The study…

Abstract

Purpose

This research aims to investigate the relationship between employer branding and its antecedent organisational culture within the context of the private banking sector. The study also investigates the relationship between employer branding and employee brand equity as a consequential construct. Additionally, the mediating role of trust and the moderating role of gender in the relationship between employer branding and employee brand equity has been examined.

Design/methodology/approach

The present study’s findings result from data analysis collected from a sample of 454 employees working in private banks in India. The data analysis was conducted utilising the structural equation modelling technique with the assistance of analysis of moment structures (AMOS) software.

Findings

The study’s findings indicate that supportive and bureaucratic (formal) culture in private banks exhibit a significant relationship with employer branding. However, the relationship between innovative culture and employer branding was found to be insignificant. The research also reveals a significant positive association between employer branding and employee brand equity variables: brand consistent behaviour, brand endorsement and brand allegiance. Further, the study highlights the mediating role of employee trust in management in the relationship between employer branding and employee brand equity. Examining demographic variables suggests that gender moderates the relationship between employer branding and employee brand equity.

Originality/value

The originality of this study lies in its exploration of the critical role of organisational culture variables in shaping employer branding within the context of private banks. The findings highlight that cultivating supportive and bureaucratic cultures can effectively enhance the employer branding of private banks. The study emphasises the outcomes of employer branding initiatives, signifying that they contribute to developing brand equity among employees. This leads to long-term employee commitment and advocacy towards the organisation, as employees become brand advocates for the bank with which they are affiliated. The study contributes to a better understanding of the relationship between organisational culture, employer branding and employee brand equity, providing valuable implications for the private banking sector aiming to reinforce their employer brand and increase employee engagement.

Details

International Journal of Bank Marketing, vol. 42 no. 2
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 26 February 2024

Grace Low and Qi Li

This study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality…

Abstract

Purpose

This study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality. The authors aim to investigate the value-protective characteristics of socially responsible performance.

Design/methodology/approach

This study uses a two-stage least squares approach with instrumental variables, with bank and year fixed effects to address concerns regarding endogeneity, specifically reverse causality and unobservable factors.

Findings

The results confirm a positive association of CSR with capital adequacy, including higher quality Tier 1 Capital. The authors find strong evidence that banks with higher CSR scores are associated with greater bank value and lower risk. The extended analyses find that the improvement in capital is from annual growth in capital and lower risky assets.

Originality/value

The research advances the field by providing new empirical evidence of a positive association between CSR and capital, including high-quality Tier 1 Capital. This study complements the prior research by simultaneously examining the dynamic links between CSR and capital, bank risk and bank value. The findings are consistent with the view that there is a dynamic link in which CSR affects the operations of banks.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 19 March 2024

Catherine Sandoval and Patrick Lanthier

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California…

Abstract

This chapter analyzes the link between the digital divide, infrastructure regulation, and disaster planning and relief through a case study of the flood in San Jose, California triggered by the Anderson dam’s overtopping in February 2017 and an examination of communication failures during the 2018 wildfire in Paradise, California. This chapter theorizes that regulatory decisions construct social and disaster vulnerability. Rooted in the Whole Community approach to disaster planning and relief espoused by the United Nations and the Federal Emergency Management Agency, this chapter calls for leadership to end the digital divide. It highlights the imperative of understanding community information needs and argues for linking strategies to close the digital divide with infrastructure and emergency planning. As the Internet’s integration into society increases, the digital divide diminishes access to societal resources including disaster aid, and exacerbates wildfire, flood, pandemic, and other risks. To mitigate climate change, climate-induced disaster, protect access to social services and the economy, and safeguard democracy, it argues for digital inclusion strategies as a centerpiece of community-centered infrastructure regulation and disaster relief.

Details

Technology vs. Government: The Irresistible Force Meets the Immovable Object
Type: Book
ISBN: 978-1-83867-951-4

Keywords

Book part
Publication date: 6 May 2024

Ahmed Helmy Mohamed Gomaa Mohamed

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in…

Abstract

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

1 – 10 of 86