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Open Access
Article
Publication date: 3 July 2023

Shubhi Gupta, Govind Swaroop Pathak and Baidyanath Biswas

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also…

Abstract

Purpose

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

Design/methodology/approach

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

Findings

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

Research limitations/implications

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Practical implications

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

Social implications

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

Originality/value

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

Open Access
Article
Publication date: 13 March 2024

Edgar Romero-Jara, Francesc Solanellas, Samuel López-Carril, Dimitrios Kolyperas and Christos Anagnostopoulos

In a dynamic, continuously evolving sports landscape, social media have become an indispensable tool for sports organizations to cultivate meaningful connections with fans. The…

Abstract

Purpose

In a dynamic, continuously evolving sports landscape, social media have become an indispensable tool for sports organizations to cultivate meaningful connections with fans. The rapid pace of technological advancements has elevated these digital platforms from a supplementary role to a pivotal position within strategic management frameworks. The existing literature explores how football clubs can utilize social media, but analyzing social media strategies within the context of football leagues is lacking. The absence of comparative studies benchmarking clubs across different geographical regions while simultaneously analyzing multiple social media platforms is especially noteworthy. In this study, a comprehensive analysis of social media engagement is undertaken within esteemed football leagues spanning Europe, South America and North America.

Design/methodology/approach

Drawing on relationship marketing and employing content analysis as a methodological tool, the study examined 10,772 posts from the official accounts of eight football leagues on Facebook, Twitter and Instagram.

Findings

Across the leagues, the findings reveal that content quality drives engagement more than frequency. In addition, several format combinations were identified that facilitate engagement and Instagram emerged as the top social media platform for generating fan engagement.

Originality/value

This is one of the first empirical studies focusing on optimizing the use of social media to amplify fan engagement across various geographies and social media accounts and formats simultaneously.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

Book part
Publication date: 26 March 2024

Neha Verma

Purpose: This chapter is based on risk management of the insurance sector with reinsurance as its linchpin. Such is the importance of the insurance sector that its risk management…

Abstract

Purpose: This chapter is based on risk management of the insurance sector with reinsurance as its linchpin. Such is the importance of the insurance sector that its risk management must be considered.

Need for the study: Risk management of various sectors is gaining much attention. The insurance sector, known to manage the risk of multiple sectors, also requires its own chance to be controlled with the same or even more intensity. Considering the importance of reinsurance coupled with the dependency of primary insurers on reinsurers and the absence of research on reinsurers, the need to conduct a comprehensive study on the topic is felt.

Methodology: It will be a conceptual chapter based on the rigorous literature on the topic integrated with the researcher’s insights to bring forth the framework of reinsurers for the readers.

Findings: It is found that insurers can themselves become the victims of the financial crisis in case they insure risks that surpass their economic boundaries. Not only this, the failure of insurance companies can have a ripple effect on the country’s economy. Therefore, insurers must possess financial resilience; to remain so, they need to have prudent management of the risk they are undertaking.

Practical implications: The study covers a relatively less researched area of reinsurance and hence has a vast scope of research in the future. The study would be helpful to stakeholders like regulators and primary insurers. It will unveil the paradigm of reinsurance and enlighten the stakeholders on how to use it effectively.

Details

The Framework for Resilient Industry: A Holistic Approach for Developing Economies
Type: Book
ISBN: 978-1-83753-735-8

Keywords

Book part
Publication date: 25 March 2024

Heather Yaxley

Informal conversational encounters are explored using free indirect discourse (FID) as a novel storytelling method to gain a multi-generational understanding of the experiences of…

Abstract

Informal conversational encounters are explored using free indirect discourse (FID) as a novel storytelling method to gain a multi-generational understanding of the experiences of women working in public relations (PR) in 1960s/1970s Britain.

Echoing a literary tradition, anonymised transcripts of recordings provide impressionist accounts that immerse the reader in the thoughts and feelings of novelistic characters. An informal network of women narrate their stories with a much younger listener enabling exploration of intergenerational relationships and the intersection of gender and age.

This unstructured approach develops a complex yet natural flow to create unique withness-understandings. The author/narrator introduces a conception of informal conversational encounters, supporting an organic approach of interweaving storying, everyday performance, situated accountings, narrative unfoldings and inside/outside points of view.

An interplay of multiple female voices reveals a degree of symmetry in fractal patterns of women's early career experiences over the duration of a generation. Facilitation of sense-making through intergenerational conversations connects with Mannheim's theory of generational unity.

Women's beginnings of PR careers in 1960s/1970s Britain demonstrate a liberal feminist perspective in taking responsibility for their careers and enjoyment beyond the workplace in a man's world.

Article
Publication date: 28 September 2023

Muhammad Ali, Mirit K. Grabarski and Marzena Baker

Neurodiversity refers to a spectrum of neurological differences. Little is known about the benefits and challenges of employing neurodivergent individuals in the retail industry…

Abstract

Purpose

Neurodiversity refers to a spectrum of neurological differences. Little is known about the benefits and challenges of employing neurodivergent individuals in the retail industry and how knowing neurodivergent individuals/neurodiversity practices are linked to benefits/challenges. This study provides these insights using the lenses of the value-in-diversity perspective, stigma theory and intergroup contact theory.

Design/methodology/approach

Data were collected from an online survey of retail supervisors and co-workers from Australia, resulting in 502 responses from various retail organizations.

Findings

The findings indicate that supervisors have higher awareness of neurodiversity and perceived benefits of neurodivergent employees. Knowing neurodivergents was positively associated with perceived benefits and disclosure challenges and negatively associated with equity and inclusion challenges. Neurodiversity practices were positively associated with benefits of neurodivergent employees, negatively associated with disclosure challenges and equity and inclusion challenges in small stores, and positively associated with equity and inclusion challenges in large stores.

Originality/value

Current empirical research on workplace neurodiversity is scarce. This study provides pioneering evidence for awareness of workplace neurodiversity in the retail industry and the impact of knowing neurodivergent employees/neurodiversity practices on benefits and challenges. It differentiates between supervisors' and co-workers’ perceptions, highlighting the importance of exposure to information in reducing stigma.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 2
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 14 November 2023

Sajay Arthanat, Hannah Rossignol, Elizabeth Preble, Kali Grimm, Marguerite Corvini, John Wilcox, Semra Aytur and Marcy Doyle

Telepresence robots have gained prominence as a novel technological modality for mobile videoconferencing. Although the technology has mass appeal in the realm of telehealth and…

Abstract

Purpose

Telepresence robots have gained prominence as a novel technological modality for mobile videoconferencing. Although the technology has mass appeal in the realm of telehealth and patient–health provider communication, its integration in community living settings for older adults has not been extensively studied. The aim of this study was to gather the perspectives of residents, trainers and staff at a retirement facility on their experience with a telepresence robot during and following a five-week wellness program.

Design/methodology/approach

The study employed semi-structured interviews with ten stakeholders who were involved in the wellness program followed by a qualitative content analysis of the data. The Unified Theory of Acceptance and Use of Technology served as the interview framework to explore the facilitators and barriers to the implementation of the robot.

Findings

Independent coding of the data by the study investigators identified discrete as well as interconnected categories among the stakeholders. Residents expressed their changing ideation of the robot, affinity toward the technology, preference for human connection and future value. Perspectives of the trainers, the fellow residents (ambassadors) and staff pertained to their need for increased engagement, growing comfort with the technology, usability challenges and importance of coordination and training.

Originality/value

Older adults' outlook and comfort with telepresence robots improve with continuing exposure to the technology for healthcare and social connectivity needs. However, in-person care is also preferred initially and periodically to engage with their health providers meaningfully and effectively via the robot. To address long term feasibility and usability, the authors propose a hierarchical approach when integrating telepresence robots in community living facilities for older adults. Information technology education, staff training and reliable internet connectivity are the precursors to optimizing the value and perceived usefulness of the technology.

Details

Journal of Enabling Technologies, vol. 18 no. 1
Type: Research Article
ISSN: 2398-6263

Keywords

Article
Publication date: 19 October 2023

Guotai Chi and Ahmed R. Gooda

This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.

Abstract

Purpose

This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.

Design/methodology/approach

The study uses a sample from listed firms in China from 2010 to 2017, comprising different industries, including agriculture, forestry, livestock farming and fishing; mining; manufacturing; electric power, gas and water production and supply; construction; transport and storage; information technology; the real estate industry; social services; and communication and cultural. The regression analysis is used to test the hypotheses. The two-stage least squares technique is used to check for endogeneity issues.

Findings

The study finds that firms are less likely to manage real earnings when they have more robust IC and FDR. Likewise, companies with weak ICs are more likely to manipulate real earnings. Besides, the study finds an influence of CEO education on the relationship between IC, FDR and real earnings management (REM). These results can be applied to the sectors in the sample covered by the research, and the authors do not overlook the energy industry sector for the importance of its role in the economy.

Research limitations/implications

There are some limitations for the researcher when performing any research, and this study is no exception. Researchers are urged to take these circumstances into consideration when generalizing or comparing the results because the methods used to calculate the measurement variables in each study may differ somewhat from those used in other research. In addition, expanding the current research design to incorporate additional nations may be an area of interest for future research and could aid in evaluating the effects of nation-specific elements (such as inflation, culture, legal systems and political considerations) on the usefulness of IC and decreasing FDR. Second, the current study focuses on the impact of IC and FDR on REM; this paper does not dissect the “black box” of IC and consider how each element affects earnings management. Future research may need to focus specifically on how effective IC would affect earnings management and precisely what IC mechanisms would discourage the management of earnings.

Practical implications

Helping companies listed in China to make decisions and improve investors’ vision of the results of real companies’ businesses, as well as helping management to avoid falling into debt risk and the consequent effects and manipulation of earnings.

Originality/value

By highlighting the significance of IC and debt risk in enhancing information quality in China, the results contribute to the body of work examining the relationship between IC, FDR and REM. In addition, this study uses a CEO’s education to moderate this link.

Details

Journal of Financial Reporting and Accounting, vol. 22 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 13 April 2023

Prapaporn Kiattikulwattana and Ra-Pee Pattanapanyasat

This study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand.

Abstract

Purpose

This study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand.

Design/methodology/approach

The authors adopt an event-study based approach. Abnormal stock returns are calculated using an OLS market model to measure market reactions to three types of mandatory reports issued by listed Thai firms: financial statements, Form 56-1 and Form 56-2. These reports are released sequentially but contain overlapping information content. Multivariate regression models are employed to examine the market reactions to these regulatory reports and explore the characteristics of firms that affect the market response.

Findings

The stock market reacts differentially to these reports. The financial statements, which are filed the earliest and are the most concise, prompt the strongest reaction. Investors similarly react significantly to Form 56-1 and Form 56-2, although Form 56-2 provides additional information beyond Form 56-1. The market reactions to small firms are stronger. Collectively, equity investors focus on the timeliness of disclosures rather than the information disclosed in the mandatory reports.

Practical implications

The evidence provides support for ongoing regulatory initiatives aimed at improving the timeliness of mandatory disclosures in emerging economies.

Originality/value

Prior studies on disclosure regulation investigate either the effect of information content or the timing of mandatory disclosures in isolation. The authors differentiate the effect of information content from disclosure timing and extend the literature by suggesting that investors incrementally value timeliness of disclosures. Investors perceive the benefit of the timely release of quantitative information compared to subsequent narrative disclosures. Between Form 56-1 and Form 56-2, the earlier release of the narrative non-financial information is incrementally traded into share prices.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 28 March 2024

Keshan (Sara) Wei

In recent years, negative spokesperson incidents have raised significant concerns in academia and industry. While several studies have addressed celebrity endorser scandals…

Abstract

Purpose

In recent years, negative spokesperson incidents have raised significant concerns in academia and industry. While several studies have addressed celebrity endorser scandals, comprehensive analyses of current knowledge are lacking. Therefore, this study systematically reviewed the related literature to better understand trends and suggest future research directions for advancing this field.

Design/methodology/approach

This study employs the theory–context–characteristics–methodology (TCCM) framework to examine 76 articles on celebrity endorser scandals.

Findings

Utilizing the TCCM framework, this study presents a comprehensive research framework, revealing that (1) the celebrity endorser scandal effect primarily includes associative learning, attribution of responsibility, and moral reasoning; (2) entertainment celebrities and athletes have received significant research attention; (3) both individual- and relationship-level characteristics serve as crucial moderators, with focal brand and related brand being the primary outcome variables. Additionally, this study outlines enterprise response strategies, encompassing the reformation of existing spokesperson relationships and the establishment of future spokesperson connections; and (4) quantitative approaches dominate the field.

Originality/value

This study integrates and expands existing research on celebrity endorser scandals while proposing future research opportunities to advance the field.

Details

Marketing Intelligence & Planning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 22 May 2023

Marwa Elnahass, Muhammad Tahir, Noora Abdul Rahman Ahmed and Aly Salama

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The…

Abstract

Purpose

This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess this association across different bank types, Islamic versus conventional banks. The authors also investigate the mediating effect of Shariah governance.

Design/methodology/approach

The authors utilize a unique and an international sample of 723 bank-year observations representing 100 listed banks from 16 countries during the period 2007–2015. The authors investigate the characteristics of the board of directors and audit committee (i.e. size and independence) and employ three core analyses for earnings informativeness (i.e. earnings persistence, cash flow predictability and reliability of loan loss provisions). Additional analyses address Shariah supervisory boards’ (SSBs’) size, financial expertise and multiple outside directorships. The authors use the random-effect Generalised Least Squares (GLS) estimation technique and provide several robustness checks and sensitivities.

Findings

The authors find that, on average, having large and independent boards (and audit committees) increases the informativeness of reported earnings for banks. Conditional on bank type, our results report strong evidence for differential effects across the two alternative banking systems. In Islamic banks, large and independent board of directors (and audit committees) is positively associated with all measures of information value. There is insignificant evidence for conventional banks. However, SSBs show no significant effect on the reported earnings’ informativeness.

Originality/value

This is the first study, to the best of our knowledge, that empirically and comparatively assesses the information value of reported earnings in association with effective internal governance while recognizing the institutional characteristics of different bank types. The authors offer new insights to policymakers, investors and other stakeholders located within countries operating on a dual banking system. The results could help regulators to improve their rules/guidance related to double-layer governance and financial reporting quality.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

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