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1 – 10 of 73Hesham 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.
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Peter Scaramuzzo, Julia E. Calabrese and Cheryl J. Craig
At the virus' US epicenter, New York City, teachers experienced the impact of the pandemic firsthand in real time. Consistent with intensification (Apple, 1986), as school…
Abstract
At the virus' US epicenter, New York City, teachers experienced the impact of the pandemic firsthand in real time. Consistent with intensification (Apple, 1986), as school struggles to adapt to a rapidly changing social and educational landscape, socioemotional stressors and occupational responsibilities increase. Through the metaphoric (Craig, 2018) image of a candle, and using the tools of narrative inquiry (Connelly & Clandinin, 1990) – broadening, burrowing, storying, and restorying – we surface four teachers' lived experiences in a year filled with incredible grief and loss, socio-political-cultural trauma, racial strife, and personal-professional challenges to show their resolve and resiliency to persevere through and beyond burning out.
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Michaelann Kelley and Gayle A. Curtis
Teacher retention and continued teacher growth and development have long been critical global issues in education. The recent pandemic crisis and subsequent “great resignation” …
Abstract
Teacher retention and continued teacher growth and development have long been critical global issues in education. The recent pandemic crisis and subsequent “great resignation” (Lodewick, 2022) have returned our attention to the need for positive and enriching educational landscapes that promote teacher collaborative reflection, knowledge, and growth in order to sustain teachers in the field. This chapter explores the ongoing teacher learning that has occurred within two knowledge communities (Craig, 1995b) in the United States. It begins with an overview of Craig's early work with teachers, during which her conceptualization of knowledge communities emerged. According to Craig, knowledge communities are safe, collaborative spaces that cohere around teachers' intra/inter-school dialogue and their storying/restorying (Clandinin & Connelly, 1996, 1998) of experiences. Additionally, knowledge communities (Craig, 1995b) begin with originating events, allow teachers' experiences (Dewey, 1938) to resonate with others in the group, feature reciprocity of members' mindful responses, and promote the development of shared ways of knowing. Equally important, knowledge communities evolve and change, fuel ongoing reflection in community, and bring moral horizons into view. Employing these knowledge community qualities as our lens, we examine the interactions of the Portfolio Group and the Faculty Academy. The Portfolio Group is a teacher/teacher educator/researcher group formed in 1998 during a US education reform era (Craig, Curtis et al., 2020). Its sister group, the Faculty Academy, is a cross-institutional, cross-discipline higher education group of teacher educators/researchers formed in 2002 (Craig, Turchi et al., 2020). Employing a parallel stories representation (Craig, 1999), exemplars (Mishler, 1990) from both groups show how teacher collaborative groups have the capacity to be safe spaces in which critical professional dialogue, reflective exchanges, and generous scholarship occur among members. Furthermore, they are nurturing spaces in which teachers can thrive and be their best-loved selves (Craig, 2013; Schwab, 1954/1978). These two groups exemplify the ways in which knowledge communities support teacher collaboration, promote ongoing teacher growth and development, and foster teacher sustainability.
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Niels Agger-Gupta, Shauneen Pete and Nikki Bade
This chapter is a conversation between the three authors, an Indigenous person, a multigenerational White settler, and a White immigrant, about how equity, diversity, and…
Abstract
This chapter is a conversation between the three authors, an Indigenous person, a multigenerational White settler, and a White immigrant, about how equity, diversity, and inclusion (EDI) connects with the history and pervasive practices of colonialism, White supremacy, and embedded racism, and what might be done to create a new future that is individually and collectively just. EDI has become increasingly embraced by organizations and governments to overcome bias, to increase representation of underrepresented groups, and to revise discriminatory policies across almost all areas of intersectionality. But EDI has no answers for the issues of Indigenous reconciliation and decolonization that seem to exist in a parallel world. A deeper understanding is needed about the individual rights roots of “equity,” as well as knowledge of Indigenous history, since Indigenous communities are not simply additional cultural groups in Canada. The British Royal Proclamation of 1763 initially codified a “nation to nation” relationship, but subsequent broken treaties, and the 1876 Indian Act, imposed a White supremist relationship on Indigenous populations, stole lands, and attempted to eliminate traditional cultures. Since 1970, Indigenous organizations have sought a “citizenship plus” relationship with Canadian federal and provincial governments, a direction supported by more recent court decisions. This chapter includes examples of how these ideas have been applied by some organizations and concludes with a model for developing personal stamina and resilience for learning, reconsidering, and interacting with others about identity issues given the complexities of personal learning and system change.
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Shahzeb Hussain, Olga Pascaru, Constantinos Vasilios Priporas, Pantea Foroudi, T.C. Melewar and Charles Dennis
This study aims to examine the effects of celebrity negative publicity on attitude towards brand, corporation, brand reputation and corporate reputation, both directly and through…
Abstract
Purpose
This study aims to examine the effects of celebrity negative publicity on attitude towards brand, corporation, brand reputation and corporate reputation, both directly and through the moderating effects of social media involvement, brand commitment, identification and attribution (both types). Associative network theory has been used to explain these effects.
Design/methodology/approach
A quantitative survey of 550 respondents was carried out in London and surrounding areas. Structural equation modelling was used to analyse the data.
Findings
The findings suggest that celebrity negative publicity affects brand reputation and corporate reputation. Further, the moderating effects of social media involvement and brand commitment on attitude towards brand and corporation, identification on attitude towards brand, attribution types on attitude towards corporation were not found.
Originality/value
To the best of the authors’ knowledge, this is the first paper to examine the effects of celebrity negative publicity on attitudes towards brand, attitude towards corporation, brand reputation and corporation reputation, directly, and through the moderating effects of attribution (both types), identification, commitment and social media. Findings from this study will minimise the gap in the literature on the topic and will help managers and policymakers to understand the effects of celebrity negative publicity in detail.
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Leonidas Efthymiou, Yianna Orphanidou and Achilleas Karayiannis
What is the impact of workers' tattoos and piercings on hospitality work? While body-art is prohibited in some hotels, it is encouraged in others. Also, an even more ambiguous…
Abstract
What is the impact of workers' tattoos and piercings on hospitality work? While body-art is prohibited in some hotels, it is encouraged in others. Also, an even more ambiguous situation arises when body-art is neither accepted nor prohibited, depending on labour market conditions and managers' individualistic preferences. In this chapter, we explore how this ambiguity imposes challenges on employment and career planning. We first seek to understand how managers' perceptions and decisions concerning worker body-art change in different hotel categories. To do so, we draw on interviews with 25 General and Human Resource Managers in 18 upper market hotels, three lifestyle boutique-hotels and four luxury hotels. Then, we offer pragmatic suggestions on career planning.
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Wayne de Fremery and Michael Keeble Buckland
The purpose of this paper is to provide a new and useful formulation of relevance.
Abstract
Purpose
The purpose of this paper is to provide a new and useful formulation of relevance.
Design/methodology/approach
This paper is formulated as a conceptual argument. It makes the case for the utility of considering relevance to be function of use in creative processes.
Findings
There are several corollaries to formulating relevance as a function of use. These include the idea that objects by themselves cannot be relevant since use assumes interaction; the affordances of objects and how they are perceived can affect what becomes relevant but are not in themselves relevant; relevance is not an essential characteristic of objects; relevance is transient; potential relevance (what might be relevant in the future) can be distinguished from what is relevant in use and from what has been relevant in the past.
Originality/value
The paper shows that its new formulation of relevance brings improved conceptual and terminological clarity to the discourse about relevance in information science. It demonstrates that how relevance is articulated conceptually is important as its conceptualization can affect the ways that users are able to make use of information systems and, by extension, how information systems can facilitate or disable the co-production of creative outcomes. The paper also usefully expands investigative opportunities by suggesting relevance and creativity are interrelated.
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This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across…
Abstract
Purpose
This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.
Design/methodology/approach
A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.
Findings
The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.
Practical implications
The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.
Originality/value
This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.
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