Search results

1 – 10 of over 1000
Book part
Publication date: 8 August 2014

Jason Chen, Vicky Arnold and Steve G. Sutton

Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute…

Abstract

Companies frequently use Internet Financial Reporting (IFR) to distribute financial and nonfinancial information to stakeholders. Research suggests that companies often distribute information via the web for impression management purposes in order to diffuse potential negative reactions and/or to promote positive reactions to corporate policies and actions. The purpose of this study is to investigate whether web disclosure of environmental information and the presentation format influences the outcomes of litigation awards. Results indicate that even a partial web disclosure of pending environmental sanctions on a company’s financial statement reduces the compensatory and punitive damages that jurors award when shareholders suffer losses as a result of environmental sanctions. The results also indicate that firms using enhanced presentation formats when disclosing environmental information further reduce the amount of damages awarded against them. These results have implications for users and preparers of IFR, and for policy makers weighing mandates for disclosure of nonfinancial information in annual reports.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78190-838-9

Keywords

Content available
Book part
Publication date: 19 June 2019

Michael Schandorf

Abstract

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Communication as Gesture
Type: Book
ISBN: 978-1-78756-515-9

Book part
Publication date: 7 December 2006

Joanna Burger, Nellie Tsipoura, Michael Gochfeld and Michael R. Greenberg

In this paper, we discuss methods to integrate ecological resources, ecosystem services, risk, and the transition to long-term stewardship on Department of Energy lands. Three…

Abstract

In this paper, we discuss methods to integrate ecological resources, ecosystem services, risk, and the transition to long-term stewardship on Department of Energy lands. Three types of information are required about ecological resources before decisions can be made about remediation, site transitions, and long-term stewardship: (1) the ecological resources and ecosystem functions (such as productivity) present on site and their spatial pattern, (2) the ecosystem services these resources provide to people, and (3) the risks from the interactions between people and these ecosystems. Once the ecological resources and ecosystem services are evaluated, then decisions about future land use, preservation, conservation, or protection of ecological resources within a designated land use can be implemented. Long-term stewardship requires both ecosystem protection in terms of biological resources and ecosystem function as well as biomonitoring to ensure minimal radiological or chemical risk and to inform future management. In some cases, protection of ecological resources may be preferable to cleanup that is physically disruptive, provided land use designation is consistent with ecological protection. In such instances, less site cleanup can prove preferable to more.

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Long-Term Management of Contaminated Sites
Type: Book
ISBN: 978-1-84950-419-5

Book part
Publication date: 10 April 2003

Donald D Davis and Janet L Bryant

Global virtual teams include members from multiple nations and cultures who must work together while being separated by time and space. We discuss leadership in global virtual…

Abstract

Global virtual teams include members from multiple nations and cultures who must work together while being separated by time and space. We discuss leadership in global virtual teams and how distance influences the full range of leadership required at multiple levels of the organization. We use research literature devoted to virtual teams as well as our own data collected from interviews with leaders and members of global virtual teams to highlight factors related to global team effectiveness, satisfaction and commitment. We provide a model of leadership in global virtual teams that integrates previous research findings and may be used to guide future research and practice.

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Advances in Global Leadership
Type: Book
ISBN: 978-0-76230-866-8

Book part
Publication date: 27 September 2021

Aditya Gupta and Alok Saboo

The sharp increase in interest in social networks among marketing scholars and practitioners has coincided with the rapid proliferation of social networks among broader…

Abstract

The sharp increase in interest in social networks among marketing scholars and practitioners has coincided with the rapid proliferation of social networks among broader populations. Considering the substantial body of research that has emerged, it is an opportune time to reflect on the state of social network research (SNR) in marketing. Therefore, this chapter reviews recent marketing research, organized according to substantive areas of interest, followed by a discussion of critical dimensions of SNR for researchers, including network actor characteristics, modes, boundaries, impacts, and mechanisms, as well as the relevant level of analysis. By documenting how SNR can inform marketing decisions and influence marketing outcomes, this study also establishes recommendations for research to advance the state of SNR in marketing. A 2 × 2 classification schema reveals four categories that might guide scholars' choices of research designs, theories, constructs, and measures for SNR.

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Marketing Accountability for Marketing and Non-marketing Outcomes
Type: Book
ISBN: 978-1-83867-563-9

Keywords

Book part
Publication date: 30 November 2020

Anshul Garg

This study aims at identifying factors that influence Generation Y to choose Airbnb. The topic of this study is of great importance to understand the new trend of accommodation…

Abstract

This study aims at identifying factors that influence Generation Y to choose Airbnb. The topic of this study is of great importance to understand the new trend of accommodation that is currently taking place in the hospitality industry worldwide known as Airbnb, its main target market is Generation Y. The popularity of Airbnb is on the rise and it has become the main competitor to the traditional hotel industry. This research has identified four factors – socio-economic, environmental, technological and media – that largely influence Generation Y while choosing Airbnb as their preferred accommodation. The research represents a framework to test the relationship between these factors and Generation Y decision to choose Airbnb. The data were collected in Malaysia, which is one of the most popular tourist destinations in Southeast Asia, from 200 respondents of different nationalities who intend to or have experienced staying with Airbnb. The data were collected through physical distribution of the questionnaire as well as through an online survey. SPSS version 21 was used to analyse the data. The findings suggest that the various factors identified have a significant influence on Generation Y decision while choosing Airbnb as their accommodation. This finding helps Airbnb maintain its target market by determining the key factors that influence Generation Y. The study also identifies technological and environmental factors that play an important role in the Generation Y decision to choose Airbnb.

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The Emerald Handbook of ICT in Tourism and Hospitality
Type: Book
ISBN: 978-1-83982-689-4

Keywords

Book part
Publication date: 25 October 2014

Joachim Wolf, William G. Egelhoff and Christian Rohrlack

This chapter investigates whether traditional design-oriented coordination instruments or more modern management concepts have a stronger influence on the success of forward…

Abstract

Purpose

This chapter investigates whether traditional design-oriented coordination instruments or more modern management concepts have a stronger influence on the success of forward technology transfers within MNCs.

Design/methodology/approach

We conducted an empirical study analyzing the relative influence of (a) traditional coordination instruments (structural, technocratic, and person-oriented) and (b) modern management concepts (epistemic community and absorptive capacity) on the success of forward technology transfers within MNCs.

Findings

The study finds evidence that the traditional coordination instruments relate to specific aspects of the success of such transfers. Comparing the different types of coordination instruments, this chapter shows that not only the person-oriented, but also the structural and technocratic coordination instruments relate positively with the achievement of technology transfer goals. The study finds stronger relationships between the traditional coordination instruments and the technology transfer goals than between the modern management concepts and the technology transfer goals.

Originality/value

We believe that these results have important implications for the management of international technology transfers in particular and for the focus of future (international) management research in general. Future MNC research studies need to include traditional coordination instruments, since they continue to strongly influence organizational behavior and outcomes. This would help to make organizational research on MNCs more cumulative and complete.

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Multinational Enterprises, Markets and Institutional Diversity
Type: Book
ISBN: 978-1-78441-421-4

Keywords

Content available
Book part
Publication date: 11 June 2021

Abstract

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Information Technology in Organisations and Societies: Multidisciplinary Perspectives from AI to Technostress
Type: Book
ISBN: 978-1-83909-812-3

Book part
Publication date: 8 June 2011

Tanya Bondarouk

There has been much research and many follow-up recommendations on how to introduce a new electronic human resource management (e-HRM) system to employees in order to avoid or…

Abstract

There has been much research and many follow-up recommendations on how to introduce a new electronic human resource management (e-HRM) system to employees in order to avoid or minimize troubles during its implementation. However, implementation projects are known to be time consuming, indirect, and sometimes impulsive developments, leading to a mismatch between the initial ideas behind information technologies and the use in practice, the employees' perceptions and their experience. Paraphrasing Block, I put forward the following question: If I define successful e-HRM as one that is developed on-time and within budget, is reliable and easily maintained, and meets the specified requirements of HR professionals, line managers, and employees — how many organizations would acknowledge having successful e-HRM? (Block, R. (1983). The politics of project. New York: Yourdon Press). This chapter explores lessons from information technology (IT) studies that e-HRM researchers can learn and apply to better understand complex e-HRM implementation projects.

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Electronic HRM in Theory and Practice
Type: Book
ISBN: 978-0-85724-974-6

Book part
Publication date: 10 August 2005

Anna Nöteberg and James E. Hunton

Face-to-face meetings between auditors and clients are becoming increasingly more difficult and expensive to arrange, due in large part to the ceaseless expansion of commerce…

Abstract

Face-to-face meetings between auditors and clients are becoming increasingly more difficult and expensive to arrange, due in large part to the ceaseless expansion of commerce across the globe. Relying on electronic communication media such as e-mail messaging or video-conferencing for auditor–client inquiry purposes is one way to enhance the timeliness of such communications; however, questions arise with respect to potentially biasing influences of certain technical aspects of electronic media on auditors’ judgment and decision-making processes. Drawing on information processing theories, the current study posits that media and message attributes can interact, thereby differentially affecting auditors’ belief revisions – holding information content constant. The media attributes examined in the current study are cue multiplicity (i.e., the range of central and peripheral cues a medium is capable of transmitting) and message reprocessability (i.e., the extent of archival and retrieval features a medium is capable of handling); and the message attribute studied is evidence strength (e.g., the credibility of client-provided evidence). Research findings from a laboratory experiment with 189 graduate accounting students indicate the following: (1) when client-provided evidence is strong, neither message reprocessability nor cue multiplicity significantly affect the auditors’ belief revisions; (2) when evidence is weak and reprocessability is present, higher cue multiplicity leads to significantly greater belief revision in favor of the client; (3) when evidence is weak and reprocessability is absent, lower cue multiplicity results in significantly greater belief revision in favor of the client. Study results suggest theoretical and practical implications for globally distributed auditor–client communications.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

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