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Article
Publication date: 30 November 2023

Hesham Bassyouny and Michael Machokoto

This paper aims to investigate the association between negative tone in annual report narratives and future performance in the UK context. Under the principle-based approach in…

Abstract

Purpose

This paper aims to investigate the association between negative tone in annual report narratives and future performance in the UK context. Under the principle-based approach in the UK, managers tend to bias the tone of narrative reports upward, as the reporting regime is more flexible than the rule-based approach in the USA. Consequently, any negative disclosure not mandated by regulators conveys credible information about a firm’s prospects.

Design/methodology/approach

This paper uses a sample of UK FTSE all-share non-financial companies from 2010 to 2019. The authors use the textual-analysis approach based on Loughran and McDonald (2011)’s wordlist (LM) to measure the negative tone in UK annual reports.

Findings

The results show a significant negative association between negative tone and future performance. Moreover, our further analyses suggest that only the negativity in the executive section of the annual disclosures correlates significantly with future performance. In summary, this study suggests that negativity does matter under the principle-based approach and can be used as an indicator of future performance.

Originality/value

In contrast to the literature arguing that only positivity has the power to affect a firm’s outcomes under the principle-based approach, the authors provide new empirical evidence suggesting that negativity also matters within the UK context and can be used as an indicator for future performance. Also, to the best of the authors’ knowledge, this is the first study to identify which section of the annual report is more informative about a firm’s future performance.

Details

International Journal of Accounting & Information Management, vol. 32 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 26 January 2024

Nannan Xi, Juan Chen, Filipe Gama, Henry Korkeila and Juho Hamari

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in…

2084

Abstract

Purpose

In recent years, there has been significant interest in adopting XR (extended reality) technologies such as VR (virtual reality) and AR (augmented reality), particularly in retail. However, extending activities through reality-mediation is still mostly believed to offer an inferior experience due to their shortcomings in usability, wearability, graphical fidelity, etc. This study aims to address the research gap by experimentally examining the acceptance of metaverse shopping.

Design/methodology/approach

This study conducts a 2 (VR: with vs. without) × 2 (AR: with vs. without) between-subjects laboratory experiment involving 157 participants in simulated daily shopping environments. This study builds a physical brick-and-mortar store at the campus and stocked it with approximately 600 products with accompanying product information and pricing. The XR devices and a 3D laser scanner were used in constructing the three XR shopping conditions.

Findings

Results indicate that XR can offer an experience comparable to, or even surpassing, traditional shopping in terms of its instrumental and hedonic aspects, regardless of a slightly reduced perception of usability. AR negatively affected perceived ease of use, while VR significantly increased perceived enjoyment. It is surprising that the lower perceived ease of use appeared to be disconnected from the attitude toward metaverse shopping.

Originality/value

This study provides important experimental evidence on the acceptance of XR shopping, and the finding that low perceived ease of use may not always be detrimental adds to the theory of technology adoption as a whole. Additionally, it provides an important reference point for future randomized controlled studies exploring the effects of technology on adoption.

Details

Internet Research, vol. 34 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

Open Access
Article
Publication date: 24 April 2024

Saskia Stoker, Sue Rossano-Rivero, Sarah Davis, Ingrid Wakkee and Iulia Stroila

All entrepreneurs interact simultaneously with multiple entrepreneurial contexts throughout their entrepreneurial journey. This conceptual paper has two central aims: (1) it…

Abstract

Purpose

All entrepreneurs interact simultaneously with multiple entrepreneurial contexts throughout their entrepreneurial journey. This conceptual paper has two central aims: (1) it synthesises the current literature on gender and entrepreneurship, and (2) it increases our understanding of how gender norms, contextual embeddedness and (in)equality mechanisms interact within contexts. Illustrative contexts that are discussed include entrepreneurship education, business networks and finance.

Design/methodology/approach

This conceptual paper draws upon extant literature to develop its proposed conceptual framework. It provides suggestions for systemic policy interventions as well as pointing to promising paths for future research.

Findings

A literature-generated conceptual framework is developed to explain and address the systemic barriers faced by opportunity-driven women as they engage in entrepreneurial contexts. This conceptual framework visualises the interplay between gender norms, contextual embeddedness and inequality mechanisms to explain systemic disparities. An extra dimension is integrated in the framework to account for the power of agency within women and with others, whereby agency, either individually or collectively, may disrupt and subvert the current interplay with inequality mechanisms.

Originality/value

This work advances understanding of the underrepresentation of women entrepreneurs. The paper offers a conceptual framework that provides policymakers with a useful tool to understand how to intervene and increase contextual embeddedness for all entrepreneurs. Additionally, this paper suggests moving beyond “fixing” women entrepreneurs and points towards disrupting systemic disparities to accomplish this contextual embeddedness for all entrepreneurs. By doing so, this research adds to academic knowledge on the construction and reconstruction of gender in the field of entrepreneurship.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter examines the concepts of race and racism, critically reviewing their historical and contemporary applications in everyday life as well as in academic and policy…

Abstract

This chapter examines the concepts of race and racism, critically reviewing their historical and contemporary applications in everyday life as well as in academic and policy debates. Racism has been extensively researched, with various theories and conceptualisations developed across social science. However, there is a great deal of disagreement regarding its nature, contemporary significance and empirical validation. This chapter examines these and attempts to synthesise some of the common definitions of racism provided in the literature. It explores related concepts and underlying themes pertaining to expressions of race and racism. Furthermore, it unpacks current knowledge about racial issues and discusses recent advances in the conceptual understanding of various forms of racism. It also elucidates the social, political and analytical applications of racism as a concept and the significance of racism in contemporary societies. The chapter concludes by highlighting how racism is a dynamic phenomenon, continuously evolving with the social, political and technological transformations in contemporary societies.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

This chapter on anti-racism struggles applies an anti-racist activist framing, both critically examining and recognising the milestones achieved through centuries of pro-justice…

Abstract

This chapter on anti-racism struggles applies an anti-racist activist framing, both critically examining and recognising the milestones achieved through centuries of pro-justice and anti-racism struggles. It delves into the arduous journey that the global fight for racial equity has undergone and highlights the significant progress as well as setbacks experienced during this lengthy struggle. The earliest history of the fight against racial oppression and domination goes back to anti-slavery and anti-colonial movements. Scholars have analysed the emergence, development and state of global anti-racism struggles in a variety of ways. I approach this subject from a sociological perspective, highlighting the role of social structures, groups and institutions that have contributed to shaping the outcomes of anti-racist initiatives. While recognising the role of individuals and leading political activists, this chapter emphasises anti-racism as a collective social justice struggle. To do this, I explore various local and global anti-racism endeavours and examine how they may influence discussions on race, racism and racial equity and their evolving trajectories across different societies.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Article
Publication date: 19 October 2023

Hao Chen, Jianming Jiang, Liang Wang, Zihan Zhang and Jiaying Bao

The purpose of this study is to reveal the mechanism of humble leadership inducing abusive supervision from the low-status compensation perspective, examining the mediation role…

Abstract

Purpose

The purpose of this study is to reveal the mechanism of humble leadership inducing abusive supervision from the low-status compensation perspective, examining the mediation role of leader perceived thread to status. Besides, the moderation effect of regulatory focus on the mediation path is discussed.

Design/methodology/approach

This study conducted a three-wave longitudinal survey. The data was collected from 438 leaders and their employees in five Chinese enterprises. This study used Mplus 7.4 and adopted a bootstrapping technique for data analysis.

Findings

Humble leadership has a positive effect on leader perceived threat to status. Leader perceived threat to status plays a mediation role between humble leadership and leader abusive supervision. Leader regulatory focus is the “gate valve” that humble leadership fosters leader abusive supervision. That is, when the leader promotion focus is high, leader perceived threat to status bred by humble leadership is low, resulting in less abusive supervision. When the leader prevention focus is high, humble leadership brings relatively more abusive supervision through perceived threat to status.

Originality/value

This study explores why humble leadership breeds abusive supervision behaviors and reveals the mechanism behind the negative effect of humble leadership based on low-status compensation theory. This study not only promotes the continuous development of the field of humble leadership research through empirical research but also provides guidance for effectively suppressing the negative effects of humble leadership, promoting strengths and avoiding weaknesses and suppressing inappropriate management behaviors in management practice.

Details

International Journal of Conflict Management, vol. 35 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

Book part
Publication date: 8 April 2024

Dennis Nchor

The growing use of internet communication technology has led to increased economic growth across the world, and this chapter seeks to assess the case of Czechia. The study also…

Abstract

The growing use of internet communication technology has led to increased economic growth across the world, and this chapter seeks to assess the case of Czechia. The study also examines the changing employment distribution in the labour market with the growing influence of information and communication technology (ICT). The multiple indicators and multiple causes model as well as changes in employment or earnings shares of occupations are used for the analysis. The findings show that increased use of ICT contributes to growth in GDP and employment. It also shows that ICT has contributed to rising labour and factor productivity through increased innovation. There is also increased demand for highly educated labour leading to growth in employment in high skill occupations, while the share of low and middle skill occupations declines. The situation, however, does not indicate job polarisation in the labour market and total employment is still increasing. The study also finds that investment and use of ICT has led to progressive development in the human development index of the Czech Republic and a decline in the gender inequality index.

Details

Modeling Economic Growth in Contemporary Czechia
Type: Book
ISBN: 978-1-83753-841-6

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This…

Abstract

Racism occurs in many ways and varies across countries, evolving and adapting to sociocultural history, as well as contemporary economic, political and technological changes. This chapter discusses the multilevel dimensions of racism and its diverse manifestations across multiracial societies. It examines how different aspects of racism are mediated interpersonally, and embedded in institutions, social structures and processes, that produce and sustain racial inequities in power, resources and lived experiences. Furthermore, this chapter explores the direct and indirect ways racism is expressed in online and offline platforms and details its impacts on various groups based on their intersecting social and cultural identities. Targets of racism are those who primarily bear the adverse effects. However, racism also affects its perpetrators in many ways, including by limiting their social relations and attachments, and by imposing social and economic costs. This chapter thus analyses the many aspects of racism both from targets and perpetrators' perspectives.

Details

Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Article
Publication date: 5 December 2023

Matti Haverila, Russell Currie, Kai Christian Haverila, Caitlin McLaughlin and Jenny Carita Twyford

This study aims to examine how the theory of planned behaviour and technology acceptance theory can be used to understand the adoption of non-pharmaceutical interventions (NPIs)…

Abstract

Purpose

This study aims to examine how the theory of planned behaviour and technology acceptance theory can be used to understand the adoption of non-pharmaceutical interventions (NPIs). The relationships between attitudes, behavioural intentions towards using NPIs, actual use of NPIs and word-of-mouth (WOM) were examined and compared between early and late adopters.

Design/methodology/approach

A survey was conducted to test the hypotheses with partial least squares structural equation modelling (n = 278).

Findings

The results indicate that relationships between attitudes, intentions and behavioural intentions were positive and significant in the whole data set – and that there were differences between the early and late adopters. WOM had no substantial relationship with actual usage and early adopters’ behavioural intentions.

Originality/value

This research gives a better sense of how WOM impacts attitudes, behavioural intentions and actual usage among early and late adopters of NPIs and highlights the effectiveness of WOM, especially among late adopters of NPIs. Furthermore, using the TAM allows us to make specific recommendations regarding encouraging the use of NPIs. A new three-stage communications model is introduced that uses early adopters as influencers to reduce the NPI adoption time by late adopters.

Open Access
Article
Publication date: 29 February 2024

Mehroosh Tak, Kirsty Blair and João Gabriel Oliveira Marques

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was…

Abstract

Purpose

High levels of child obesity alongside rising stunting and the absence of a coherent food policy have deemed UK’s food system to be broken. The National Food Strategy (NFS) was debated intensely in media, with discussions on how and who should fix the food system.

Design/methodology/approach

Using a mixed methods approach, the authors conduct framing analysis on traditional media and sentiment analysis of twitter reactions to the NFS to identify frames used to shape food system policy interventions.

Findings

The study finds evidence that the media coverage of the NFS often utilised the tropes of “culture wars” shaping the debate of who is responsible to fix the food system – the government, the public or the industry. NFS recommendations were portrayed as issues of free choice to shift the debate away from government action correcting for market failure. In contrast, the industry was showcased as equipped to intervene on its own accord. Dietary recommendations made by the NFS were depicted as hurting the poor, painting a picture of helplessness and loss of control, while their voices were omitted and not represented in traditional media.

Social implications

British media’s alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system. Media firms should move beyond tropes of culture wars to discuss interventions that reform the structural causes of the UK’s broken food systems.

Originality/value

As traditional media coverage struggles to capture the diversity of public perception; the authors supplement framing analysis with sentiment analysis of Twitter data. To the best of our knowledge, no such media (and social media) analysis of the NFS has been conducted. The paper is also original as it extends our understanding of how media alignment with free market economic thinking has implications for food systems reform, as it deters the government from acting and relies on the invisible hand of the market to fix the system.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

1 – 10 of 38