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Online shoppers make product purchase decisions based on product information shown on a retailer's website and potentially in comparison to that seen on competitors' websites. Insufficient, poor quality or missing information about a product can lead to reduced retailer sales. Measuring online product information quality (PIQ) is therefore an essential element in helping retailers maximize their potential success. This paper aims (1) to identify directly quantifiable PIQ criteria, (2) to assess the effects of PIQ and (3) to evaluate the moderating effect of product involvement.

The authors conducted a scenario-based experiment within 3,544 do-it-yourself (DIY) online shoppers from the United Kingdom (UK). Within an 8 × 2 × 2 between-subjects design, the authors manipulated the factors PIQ criteria (8), PIQ level (2) and product type (2).

The findings support that poor PIQ has a negative impact on consumers online shopping outcomes. The authors also found that the effects of PIQ differ between the various criteria, the product category and the level of consumer involvement in the selling process. In the context of product depiction, title readability and product attribute comparability with other retailers' websites a high level of PIQ is required. Moreover, high involvement products need a higher level of PIQ than low involvement products.

This research expands website quality and service failure literature by introducing PIQ criteria and its effects in the context of online retailing. The authors also establish actionable managerial recommendations to assist retailers to embrace and utilize PIQ to better understand their own potential website and thus business improvements.

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

The purpose of this study is to sort out the potential dark sides of shared leadership so as to promote a more comprehensive and balanced views of the impact of shared leadership and provide directions for future research.

Through extensive database and manual searches, 766 literature records were obtained. After three rounds of literature screening, 17 studies were retained. On this basis, the 17 studies were coded and analyzed.

From the perspectives of individual motivation, hierarchical functionalism and leadership role configuration, the existing studies have explored the negative impacts of shared leadership on team members, formal team leaders and the overall work teams. Specifically, for team members, shared leadership may cause negative consequences like power struggle, role stress and knowledge hiding. For formal team leaders, shared leadership may cause negative consequences like psychological territorial loss, leadership motivation declines and the dualistic paradox of self and group. For the overall work teams, shared leadership may cause negative consequences like team performance inhibition, low decision-making efficiency, team responsibility dispersion and team creativity decline. Meanwhile, contextual factors play a key role in determining the effects of shared leadership.

Through a systematic review of the negative impact of shared leadership, this study responds to the research calls for exploring the dark sides of shared leadership, provides the academic community with a more comprehensive and balanced view of the impact of shared leadership and identifies several directions for future research.

Managers must make numerous strategic decisions in order to initiate and implement a business model innovation (BMI). This paper examines how managers perceive the management team interacts when making BMI decisions. The paper also investigates how group biases and board members’ risk willingness affect this process.

Empirical data were collected through 26 in-depth interviews with German managing directors from 13 companies in four industries (mobility, manufacturing, healthcare and energy) to explore three research questions: (1) What group effects are prevalent in BMI group decision-making? (2) What are the key characteristics of BMI group decisions? And (3) what are the potential relationships between BMI group decision-making and managers' risk willingness? A thematic analysis based on Gioia's guidelines was conducted to identify themes in the comprehensive dataset.

First, the results show four typical group biases in BMI group decisions: Groupthink, social influence, hidden profile and group polarization. Findings show that the hidden profile paradigm and groupthink theory are essential in the context of BMI decisions. Second, we developed a BMI decision matrix, including the following key characteristics of BMI group decision-making managerial cohesion, conflict readiness and information- and emotion-based decision behavior. Third, in contrast to previous literature, we found that individual risk aversion can improve the quality of BMI decisions.

This paper provides managers with an opportunity to become aware of group biases that may impede their strategic BMI decisions. Specifically, it points out that managers should consider the key cognitive constraints due to their interactions when making BMI decisions. This work also highlights the importance of risk-averse decision-makers on boards.

This qualitative study contributes to the literature on decision-making by revealing key cognitive group biases in strategic decision-making. This study also enriches the behavioral science research stream of the BMI literature by attributing a critical influence on the quality of BMI decisions to managers' group interactions. In addition, this article provides new perspectives on managers' risk aversion in strategic decision-making.

In this paper, the authors integrate the psychological ownership theory with the concept of commitment to contribute to the discussion on agricultural supply chain management. The purpose of this study is to examine how farmers experience their commitment to the business relationship with the processor and how this is conveyed through the routes of psychological ownership.

The empirical data are based on 14 in-depth face-to-face Finnish farmer interviews. To understand the farmers’ routes to psychological ownership, the critical incidents technique was used.

According to the three routes to psychological ownership – control, profound knowledge and self-investment – the authors argue that farmers mainly consider their routes to be more or less blocked because of the asymmetrical power and information distribution in the business relationship with the processor. Furthermore, based on farmers’ perceptions of psychological ownership, the authors provide a farmer typology that reflects in the farmers’ willingness to commit to the business relationship. The identified types are named as satisfied, captives and leavers.

By integrating the theory of psychological ownership with the concept of commitment, this study provides a more robust understanding of how farmers experience their commitment to the business relationship, thus, contributing to the literature on supply chain management in the agri-food business context. Implementation of these findings can help business partners to proactively improve their business relationships through the perceived level of commitment and to deal with critical incidents influencing the effectiveness of the whole chain.

This research aims to study the effects of information (on salary, salary reductions and the pandemic's impact on the organization) on the salary satisfaction of workers whose salary had been cut during the coronavirus disease 2019 (COVID-19) pandemic, analyzing the mediating role of salary equity in this relationship.

Information was acquired with a structured questionnaire sent by email in May 2021 from 251 employees in Spain during the “third wave” of COVID-19. The model was estimated using the weighted least squares mean and variance adjusted (WLSMV).

Results collected reveal that workers' perceptions of equity fully mediated the relationship between salary information, information on salary cuts and salary satisfaction.

Learning more about the effects of information on salary satisfaction can contribute to communication policies that reduce the negative impact of sensitive salary decisions, practical implications for employees, organizations and policymakers.

This study examines the central role of organizational information as a mechanism for managing problems arising from the pandemic-induced unfavorable working conditions. This study analyzes how this information affects workers' attitudes, highlighting the role of equity as a mediator in this process.

Esta investigación pretende estudiar los efectos de la información (sobre el salario, las reducciones salariales y el impacto de la pandemia en la organización) en la satisfacción salarial de los trabajadores que sufrieron reducciones salariales durante la pandemia de COVID-19, analizando el papel mediador de la equidad salarial en esta relación.

La información se obtuvo mediante un cuestionario estructurado enviado por correo electrónico en mayo de 2021 a 251 empleados en Espa durante la “tercera ola” de COVID-19. El modelo se estimó utilizando la media ponderada de mínimos cuadrados, y varianza ajustada (WLSMV).

Los resultados recogidos revelan que la percepción de equidad de los trabajadores media totalmente la relación entre la información salarial y la información de recortes salariales sobre la satisfacción salarial.

Aprender más sobre los efectos de la información en la satisfacción salarial puede contribuir a políticas de comunicación que reduzcan el impacto negativo de decisiones salariales delicadas, implicaciones prácticas para empleados, organizaciones y responsables políticos.

Este estudio examina el papel central de la información organizativa como mecanismo de gestión de los problemas derivados de las condiciones laborales desfavorables inducidas por la pandemia. Analiza cómo esta información afecta a las actitudes de los trabajadores, destacando el papel de la equidad como mediador en este proceso.

The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information.

Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018–2021).

The results of the analyses show risk disclosures for JSE-listed companies to be complex and difficult to understand. Furthermore, risk disclosures have become longer and less readable with the introduction of amendments to IAS 39 and the introduction of IFRS 9.

This study uses readability measures as a proxy for the complexity and usefulness of risk disclosures. The amount of utility a user of financial statements derives could be dependent on other factors such as the quality of disclosure, individual user background and perceptions.

The results have valuable implications for the various stakeholders that make use of the information contained in financial statements. Stakeholders such as regulators and standard setters should carefully assess how accounting standards change to ensure that one of the key objectives of the IASB, namely, to provide information that is relevant, reliable and understandable, is met.

The results of this study contribute to the discourse on the usefulness of companies’ risk disclosures. Though, to the best of the authors’ knowledge, this is the first study to compare the readability of risk disclosures from an emerging market perspective, the results can be applied to other countries using IFRS to assess the readability of risk disclosures.

Although we have achieved a greater understanding of cryptomarket specifics, evidence on the consumer side of cryptomarkets is still needed – not only regarding the role of cryptomarkets on individual drug-using careers but also on the motives for buying illicit drugs from cryptomarkets. Moreover, research has indicated that national differences exist regarding different variables relating to cryptomarket use and prevalence, as well as to why users are drawn to these markets. In this chapter, the author presents the results of a Belgian case study focusing on drug cryptomarket buyers. Using an online quantitative survey (N = 99) and semi-structured interviews (N = 10), we gain exploratory insight into the motives of Belgian buyers sourcing illicit drugs from cryptomarkets and how they believe these cryptomarkets affect their drug-using careers. Results indicate that most of the respondents had bought drugs offline before buying them from cryptomarkets and that the frequency of their drug use did not change once cryptomarkets were accessed. Almost 60% of our respondents, however, consumed different drugs or a wider range of drugs following their cryptomarket use. Furthermore, most of the respondents purchased from cryptomarkets for their personal consumption, and some of them also shared their supply with friends, that is, social supply. The alternative drug offer was the principal reason why they were using cryptomarkets, followed by curiosity and the price and the quality of the drugs. Although the respondents in this study were well aware of different risks related to market vendors, market administrators, and law enforcement, these risks were considered to be minimal and part of the cryptomarket environment. The results of this case study are informative and highlight areas requiring further research.

This study aims to explore the relationship between chief executive officer (CEO) power and stock price crash risk in India. Furthermore, it seeks to analyse how insider trades may moderate the impact of CEO power on stock price crash risk.

A study of 236 companies from the S&P BSE 500 Index (2014–2023) have been analysed through pooled ordinary least square (OLS) regression in the baseline analysis. To enhance the results' reliability, robustness checks include alternative methodologies, such as panel data regression with fixed-effects, binary logistic regression and Bayesian regression. Additional control variables and alternative crash risk measure have also been utilised. To address potential endogeneity, instrumental variable techniques such as two-stage least squares (IV-2SLS) and difference-in-difference (DiD) methodologies are utilised.

Stakeholder theory is supported by results revealing that CEO power proxies like CEO duality, status and directorship reduce one-year ahead stock price crash risk and vice versa. Insider trades are found to moderate the link between select dimensions of CEO power and stock price crash risk. These findings persist after addressing potential endogeneity concerns, and the results remain consistent across alternative methodologies and variable inclusions.

This study significantly advances research on stock price crash risk, especially in emerging economies like India. The implications of these findings are crucial for investors aiming to mitigate crash risk, for corporations seeking enhanced governance measures and for policymakers considering the economic and welfare consequences associated with this phenomenon.

We propose in this paper a novel reliable detection method to recognize forged inpainting images. Detecting potential forgeries and authenticating the content of digital images is extremely challenging and important for many applications. The proposed approach involves developing new probabilistic support vector machines (SVMs) kernels from a flexible generative statistical model named “bounded generalized Gaussian mixture model”. The developed learning framework has the advantage to combine properly the benefits of both discriminative and generative models and to include prior knowledge about the nature of data. It can effectively recognize if an image is a tampered one and also to identify both forged and authentic images. The obtained results confirmed that the developed framework has good performance under numerous inpainted images.