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Article
Publication date: 1 December 2005

Michael Utvich

Electronic content, today’s principal means for information exchange, is dramatically reshaping how businesses compete and meet their goals and performance objectives. Now…

Abstract

Electronic content, today’s principal means for information exchange, is dramatically reshaping how businesses compete and meet their goals and performance objectives. Now that the essential structure of business information technology, the Internet and supporting software tools has been built, the competition for strategic business advantage is shifting to focus on how companies use these tools to enable their people to compete through ready access to relevant and critical knowledge as they need it. E‐Content encompasses the world of electronic office documents, e‐mails, sites on the free web and premium content from subscription and syndicated publishers. It is integrated through a variety of authoring and content sharing tools from search engines and evolving content aggregation systems to newer forms of real time communication and electronic authoring including instant messaging, blogs, and text messaging through cell phones and other portable devices. As the sheer amount of available information and means of use proliferate, the need is growing for companies to include knowledge sharing via electronic content as a key element in their overall strategy. The fundamental strategic issue is empowering the people and decision makers who drive the business with relevant information in real time. E‐content provides the core of the business and competitive advantage lies in the immediacy of access, exchange and providing a meaningful flow of real‐time to the people who make decisions and the people who execute them. This article presents a structured model of the e‐content playing field and demonstrates how the integrated system for creating, delivering, using and sharing e‐content should be factored into strategic considerations for all businesses.

Details

Handbook of Business Strategy, vol. 6 no. 1
Type: Research Article
ISSN: 1077-5730

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Book part
Publication date: 21 September 2020

Beverly Weed-Schertzer

Abstract

Details

(Il)Logical Knowledge Management
Type: Book
ISBN: 978-1-83867-803-6

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Article
Publication date: 25 February 2019

Prapaporn Kiattikulwattana

The purpose of this paper is to investigate the information content in letters to shareholders in terms of business content, tone and types of business vocabulary.

Abstract

Purpose

The purpose of this paper is to investigate the information content in letters to shareholders in terms of business content, tone and types of business vocabulary.

Design/methodology/approach

The study uses multiple regression models to test the information content concerning business content, tone, and types of business vocabulary in letters to shareholders. Two textual analyses in accounting research dictionaries are used. Loughran and McDonald’s (2011) dictionary is used as a scheme to identify the positive and negative words, and Kothari et al.’s (2009) dictionary is used to identify the business vocabulary.

Findings

Letters to shareholders contain incremental information for investors. First, the results show that the market reacts negatively to the content of these letters. The more that business content is disclosed, the lower the abnormal returns. It can be seen that investors catch additional information from letters to shareholders. Second, investors in negative unexpected earnings firms tend to not trust the concentration of positive tone in the letters. Third, some types of business vocabulary in the letters have an influence on investors’ decisions. In addition, larger amounts of business content are seen to be negatively related to firms’ future performance.

Practical implications

Due to the effect of the content of letters to shareholders, the Securities Exchange Commission may wish to consider the results of this study before setting new disclosure regulations. Specifically, some inside information might have a negative effect on market returns.

Originality/value

The study indicates that letters to shareholders are a disclosure venue between companies and investors, where investors react to certain business vocabulary. Some business words are associated with lower future performance. Therefore, the market reacts negatively when these words are reported in the letters.

Details

Asian Review of Accounting, vol. 27 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 1 June 2015

Even Fallan

This paper aims to explore whether internal context – decision-makers’ perception of characteristics of the information content – might predict the variation in adoption…

Abstract

Purpose

This paper aims to explore whether internal context – decision-makers’ perception of characteristics of the information content – might predict the variation in adoption rates of different types of content, and whether innovation adoption theory might represent important factors of this decision-making process Corporate management decides what types of environmental information content to disclose/adopt.

Design/methodology/approach

Actual adoption rates of 13 information content categories are computed using content analysis of annual reports for 62 listed companies. Each content category is seen as an innovation the company decides to adopt or not. Interviews with management in several companies illustrate the decision process of disclosure, and help predict adoption rates. Predicted and actual adoption rates are compared.

Findings

Adoption rates vary considerably among the 13 types of content. The absolute level of adoption rates is affected by company size and environmental risk. However, those content categories that have either relatively high or low adoption rates are consistent among the subsamples, regardless of these corporate characteristics. This consistent variation in adoption rates seems to be predicted well by innovation adoption theory and its focus on the five attributes of the information itself: compatibility, trialability, complexity, observability and relative advantage.

Research limitations/implications

The theoretical framework allows for different or changing internal and general contexts, and should be applicable to other settings, even though the particular predictions for adoption rates in this paper may not be applied as such.

Originality/value

The level of analysis is changed from company level, which dominates previous research, to information content (individual content categories). Perceived attributes of the information content itself and innovation adoption theory are used for the first time to explain reason for the reporting practice, and are considered fruitful tools to predict consistent variations in adoption rates among different types of content. This approach provides new insight into the driving forces of supply of disclosure.

Details

Journal of Accounting & Organizational Change, vol. 11 no. 2
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 27 March 2007

Sue Batley

The purpose of this paper is to provide a review of content management in the context of information architecture.

Abstract

Purpose

The purpose of this paper is to provide a review of content management in the context of information architecture.

Design/methodology/approach

The method adopted is a review of definitions of information architecture and an analysis of the importance of content and its management within information architecture.

Findings

Concludes that reality will not necessarily match the vision of organisations investing in information architecture.

Originality/value

The paper considers practical issues around content and records management.

Details

Aslib Proceedings, vol. 59 no. 2
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 31 August 2010

Akiyo Nadamoto, Eiji Aramaki, Takeshi Abekawa and Yohei Murakami

Community‐type content that are social network services and blogs are maintained by communities of people. Occasionally, community members do not understand the nature of…

Abstract

Purpose

Community‐type content that are social network services and blogs are maintained by communities of people. Occasionally, community members do not understand the nature of the content from multiple perspectives, and so the volume of information is often inadequate. The authors thus consider it necessary to present users with missing information. The purpose of this paper is to search for the content “hole” where users of community‐type content missed information.

Design/methodology/approach

The proposed content hole is defined as different information that is obtained by comparing community‐type content with other content, such as other community‐type content, other conventional web content, and real‐world content. The paper suggests multiple types of content holes and proposes a system that compares community‐type content with Wikipedia articles and identifies the content hole. The paper first identifies structured keywords from the community‐type content, and extracts target articles from Wikipedia using the keywords. It then extracts other related articles from Wikipedia using the link graph. Finally, it compares community‐type content with the articles in Wikipedia and extracts and presents content holes.

Findings

Information retrieval looks for similar data. In contrast, a content‐hole search looks for information that is different. This paper defines the type of content hole on the basis of viewpoints. The proposed viewpoints are coverage, detail, semantics, and reputation.

Originality/value

The paper proposes a system for extracting coverage content holes. The system compares community‐type content with Wikipedia and extracts content holes in the community‐type content.

Details

International Journal of Web Information Systems, vol. 6 no. 3
Type: Research Article
ISSN: 1744-0084

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Article
Publication date: 14 June 2011

Ramazan Nacar and Sebnem Burnaz

This study aims to analyse the appropriateness of the information content and organization of multinational companies' (MNCs) web sites for Turkish local cultural values…

Abstract

Purpose

This study aims to analyse the appropriateness of the information content and organization of multinational companies' (MNCs) web sites for Turkish local cultural values with the aim of supporting global brand management decisions.

Design/methodology/approach

In order to gather data for the study, 108 MNCs' web sites are analysed by content analysis which is an objective, systematic and quantitative way of conducting information about communication content.

Findings

It is seen from the analyses that foreign multinationals could adapt their web sites' information content to local markets appropriately and sufficiently. However, the face (language) and the way (menu) that these data are presented were not adapted as compared to information content on their web sites.

Research limitations/implications

This study has mainly considered the company side of web sites and neglects the consumer side. Future researchers interested in this area could also investigate how consumers perceive adaptation activities of foreign multinationals through web sites in their countries.

Originality/value

One of the major decisions MNCs face in using web sites regards how to organize and present the web site content to fit local needs and values. Although adaptation becomes a major concern, there is no standard for the multicultural content of web sites. There are several cross‐cultural studies in the literature which compare countries by correlating the analysed variables with Hofstede's scores. Rather than comparing home and host countries of foreign multinationals based on certain dimensions, it is found to be more appropriate to assess on what terms and to what degree these companies could adapt or standardize their global communication channels, namely their web sites, in Turkey.

Details

Qualitative Market Research: An International Journal, vol. 14 no. 3
Type: Research Article
ISSN: 1352-2752

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Article
Publication date: 2 October 2009

John Holland

This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making “invisible” intangibles…

Abstract

Purpose

This paper aims to use a grounded theory approach to reveal that corporate private disclosure content has structure and this is critical in making “invisible” intangibles in corporate value creation visible to capital market participants.

Design/methodology/approach

A grounded theory approach is used to develop novel empirical patterns concerning the nature of corporate disclosure content in the form of narrative. This is further developed using literature of value creation and of narrative.

Findings

Structure to content is based on common underlying value creation and narrative structures, and the use of similar categories of corporate intangibles in corporate disclosure cases. It is also based on common change or response qualities of the value creation story as well as persistence in telling the core value creation story. The disclosure is a source of information per se and also creates an informed context for capital market participants to interpret the meaning of new events in a more informed way.

Research limitations/implications

These insights into the structure of private disclosure content are different to the views of relevant information content implied in public disclosure means such as in financial reports or in the demands of stock exchanges for “material” or price sensitive information. They are also different to conventional academic concepts of (capital market) value relevance.

Practical implications

This analysis further develops the grounded theory insights into disclosure content and could help improve new disclosure guidance by regulators.

Originality/value

The insights create many new opportunities for developing theory and enhancing public disclosure content. The paper illustrates this potential by exploring new ways of measuring the value relevance of this novel form of contextual information and associated benchmarks. This connects value creation narrative to a conventional value relevance view and could stimulate new types of market event studies.

Details

Qualitative Research in Financial Markets, vol. 1 no. 3
Type: Research Article
ISSN: 1755-4179

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Article
Publication date: 1 October 2008

P.D. Erasmus

This study implements inflation adjustments, as proposed by International Accounting Standard 15 (IAS15), to determine an inflation‐adjusted version of Economic Value…

Abstract

This study implements inflation adjustments, as proposed by International Accounting Standard 15 (IAS15), to determine an inflation‐adjusted version of Economic Value Added (EVA). The relationships between the nominal (EVAnom) and inflation‐adjusted (EVAreal) versions of EVA, and market‐adjusted share returns are investigated, and compared with those of residual income, earnings and operating cash flow. Relative information content tests suggest that earnings have the strongest relationship with share returns, while the results of the incremental tests indicate that the EVAnom and EVAreal components do not provide statistically significant information content beyond that provided by residual income.

Details

Meditari Accountancy Research, vol. 16 no. 2
Type: Research Article
ISSN: 1022-2529

Keywords

Content available
Article
Publication date: 10 June 2021

Elena Cerdá-Mansilla, Natalia Rubio and Sara Campo

This study aims to analyze a backchannel account on news of the coronavirus at the beginning of the pandemic, with information not disseminated in official media due to…

Abstract

Purpose

This study aims to analyze a backchannel account on news of the coronavirus at the beginning of the pandemic, with information not disseminated in official media due to the social alarm it might cause and the negative image of government management. Specifically, it examines acceptance and dissemination of this type of content in a period of lack of information, while reflecting on what would constitute proper management of this type of channel.

Design/methodology/approach

First, based on a literature review, this study classifies possible explanatory variables of online content dissemination into content richness and psychological content. Second, this study performs sentiment analysis of the Twitter backchannel account @COVID_19NEWS and use Qualitative Comparative Analysis to find causal configurations of variables that obtained a high rate of retweets.

Findings

The results reveal predominance of one combination of three factors in backchannel information diffusion: emotional, identifying and video content. Other interesting combinations of factors were shown to be attractive enough to contribute to success of the tweets.

Practical implications

Knowledge of the main configurations that attract information dissemination in backchannel accounts is useful for public management of a health crisis such as the Covid-19 outbreak. Rather than suppressing these channels, the authors discuss different solutions.

Originality/value

This study advances scholarship on backchannel communications in emergency situations, providing insights to understand and manage such channels.

Propósito

Este estudio analiza una cuenta extraoficial sobre noticias del coronavirus al inicio de la pandemia, con información no difundida en los medios oficiales por su posible repercusión en la alarma social y la imagen negativa de la gestión gubernamental. Concretamente examina la aceptación y difusión de este contenido en un periodo de desinformación, así como reflexiona sobre la gestión de este tipo de canales.

Diseño/metodología/enfoque

En primer lugar, en base a la revisión de la literatura, clasificamos las variables explicativas según la riqueza de contenido y el contenido psicológico. En segundo lugar, sobre la cuenta extraoficial de @COVID_19NEWS en Twitter, realizamos análisis de sentimiento y utilizamos Análisis Comparativo Cualitativo (QCA) para encontrar configuraciones causales de variables que obtuvieron una alta tasa de retweets.

Hallazgos

Los resultados revelan la importancia de una combinación de tres factores en la difusión de información del canal secundario: contenido emocional, identificativo y video. Otras combinaciones de factores también contribuyeron al éxito del tweet.

Implicaciones prácticas

Estas configuraciones podrían ser útiles para la gestión pública ante una crisis sanitaria como la Covid-19, prestando atención a los factores cuya configuración atrae la difusión de información en las RRSS. En lugar de suprimir estos canales, se presentan soluciones para garantizar una colaboración eficaz.

Originalidad/valor

Este estudio realiza una contribución académica a las comunicaciones extraoficiales en situaciones de emergencia, proporcionando información para comprender y gestionar este tipo de canales.

Palabras claves

Covid-19, Coronavirus, Canal extraoficial, Twitter, Análisis cualitativo comparado

Tipo de papel

Trabajo de investigación

目的

在新冠疫情初期, 由于可能引起社会恐慌和政府管理部门的负面形象, 官方媒体缺少相关的新闻报道。本文研究了在这种官方信息匮乏的危机时期, 非正式渠道(backchannel)对于新冠病毒内容的接受和传播情况, 本文同时反思了如何对这类非正式渠道进行正确的管理。

研究设计

基于文献综述, 我们先将在线内容传播的可能解释变量分为内容丰富度和心理内容这两个方面。其次, 我们对推特上的非正式渠道账户@COVID_19NEWS发布的内容进行情感分析, 并使用定性比较分析法来寻找内容获得高转发率的原因。

研究结果

结果显示, 对于非正式渠道信息的成功传播, 情绪化、具有辩认度和包含视频内容这三个要素的组合占主导地位。此外, 其他要素的组合也有来助于推文的成功传播和扩散。

实践意义

了解非正式渠道吸引信息传播的主要原因, 将有利于应对健康危机(例如Covid-19爆发)和进行公共管理。文本讨论了不同的解决方案, 而不是简单地压制这些非正式渠道。

原创性/价值

这项研究推进了危机背景下非正式渠道传播的学术研究, 为理解和管理这类非正式渠道提供了见解。

关键词 - Covid-19, 新冠病毒, 非正式渠道, 推特, 定性比较分析

Details

Spanish Journal of Marketing - ESIC, vol. 25 no. 1
Type: Research Article
ISSN: 2444-9709

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