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1 – 6 of 6Caterina Pesci, Lorenzo Gelmini and Paola Vola
This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature…
Abstract
Purpose
This paper draws on the thinking of the nineteenth-century Italian philosopher and poet Giacomo Leopardi and scholars who studied his thoughts on the relationship between nature and humans. Leopardi's philosophy of nature recognizes the alienness of nature in relation to humankind, thus challenging human governance of the planet. The poet’s thoughts align with the dilemma identified in the Anthropocene literature: who speaks for nature? This dilemma has accounting implications in terms of the frameworks and disclosures to be adopted. Therefore, Leopardi’s thoughts can become the basis for a more articulated and complex understanding of some key concepts and issues at the roots of SEA.
Design/methodology/approach
The paper utilizes content analysis to examine four essays by Giacomo Leopardi, which serve as the source of our data.
Findings
Leopardi recognizes the alienness of nature with respect to humanity and the voicelessness of nature as a generative of conflict. He also warned of the consequences of human governance that does not take nature’s needs into account. These findings open a discussion on the complex accounting implications of the distance between humanity and nature. They can inspire SEA scholars to change the status quo by developing new accounting frameworks from the perspective of nature and adopting forms of governance of nature that recognize the need to protect it as a voiceless stakeholder.
Originality/value
Through Leopardi’s humanistic and poetic philosophy, the perspective of nature can be infused into SEA studies, thereby promoting the need for a multidisciplinary and complex approach to the discipline.
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The purpose of this paper is to critically assess the function of the media during the COVID-19 pandemic. It tries to understand how media corporations selectively polish a…
Abstract
Purpose
The purpose of this paper is to critically assess the function of the media during the COVID-19 pandemic. It tries to understand how media corporations selectively polish a certain narrative against the other. It will also take into consideration the role of fact-checking agencies and its reliability in determining what is right and wrong.
Design/methodology/approach
This study uses qualitative methods and relies on secondary data available in academic domains. In this paper, a specific case related with the COVID-19 pandemic is taken up. Conflicting accounts of health professionals both in academic and industry are compared and analysed. Professional integrity of fact-checking agencies as well goes through scrutiny.
Findings
After conducting a critical analysis, it is observed that media houses have violated certain ethics while presenting news and opinions during the COVID-19 pandemic. Without any consideration of fair presentation, the mainstream media resorted to presenting vaccine hesitancy as conspiracy and deplatformed such voice from the media. This violates one’s freedom to free speech and expression.
Research limitations/implications
It is a viewpoint from the side of a free speech abolitionist.
Practical implications
Press will realize that it failed in a number of occasions to uphold and protect its ethical values.
Originality/value
A study questioning the role of media during the COVID-9 pandemic is rare. In this regard, adequate literature is always a difficulty considering the amount of censorship imposed by health agencies, academic institutions and the media. This particular study is built of limited yet reliable information made available by academicians and independent health professionals. As such, the value of work which focuses on the alternative perspectives is believed to add value to health professionals, policymakers, media professionals and the general population.
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Nazife Özge Beşer, Asiye Tütüncü, Murat Beşer and Cosimo Magazzino
This paper aims to investigate the influence of air and rail transportation on pollution in Turkey from 1970 to 2020.
Abstract
Purpose
This paper aims to investigate the influence of air and rail transportation on pollution in Turkey from 1970 to 2020.
Design/methodology/approach
Fourier Autoregressive Distributive Lags (ADL) and Fourier Fractional ADL cointegration tests (Banerjee et al., 2017; Ilkay et al., 2021) are employed to analyze the relationship be-tween the variables. Cointegration tests that take into account soft transitions under structural changes are implemented. Structural change issues are crucial for this topic since the changes in countries’ environmental policies and transportation habits are shaped by the decisions taken in relation to environmental regulations. Finally, for robustness purposes, we tested the estimated equation with a completely different methodology. Thus, a Machine Learning (ML) analysis is conducted, through a Ridge Regression (RR).
Findings
The findings obtained by applying Fourier Autoregressive Distributive Lags (FADL) and Fourier Fractional ADL cointegration tests, which can control for structural changes, reveal the existence of a long-term relationship between the variables. In addition, FMOLS estimates emphasize that economic growth and air transport can lead to increased pollution in the long run, while rail transport reduces it. Moreover, the statistically significant trigonometric terms indicate the existence of a smooth structural change among the variables. Robustness checks are performed through a Machine Learning (ML) analysis, which roughly confirms the previous results.
Originality/value
To our knowledge, existing research in Turkey focuses mainly on road transport, while the impact of rail and air transport on pollution has not yet been investigated. As such, this study will be a significant addition to the academic literature.
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I. Putu Sukma Hendrawan and Cynthia Afriani Utama
This study aims to investigate the impact of facial-based perceived trustworthiness on stock valuation, particularly, in the initial public offering (IPO). IPO settings provide…
Abstract
Purpose
This study aims to investigate the impact of facial-based perceived trustworthiness on stock valuation, particularly, in the initial public offering (IPO). IPO settings provide the opportunity to investigate whether information asymmetry resulting from company newness in the market would influence the incorporation of soft information in the form of executive facial trustworthiness in stock valuation.
Design/methodology/approach
We use a recent machine learning algorithm to detect facial landmarks and then calculate a composite facial trustworthiness measure using several facial features that have previously been observed in neuroscience and psychological studies to be the most determining factor of perceived trustworthiness. We then regress the facial trustworthiness of IPO firm executives to IPO underpricing.
Findings
Utilizing machine learning algorithms, we find that the facial trustworthiness of the company executive negatively impacts the extent of IPO underpricing. This result implies that investors incorporate the facial trustworthiness of company executives into stock valuation. The IPO underpricing also shows that the cost of equity is higher when perceived trustworthiness is low. With regard to the higher information asymmetry in IPO transactions, such a negative impact implies the role of facial trustworthiness in alleviating information asymmetry.
Originality/value
This study provides evidence of the impact of top management personal characteristics on firms’ financial transactions in the Indonesian context. From the perspective of investors and other fund providers, this study shows evidence that heuristics still play an important role in financial decision-making. This is also an indication of investor reliance on soft information. Our research method also provides a new opportunity for the use of machine-learning algorithms in processing non-conventional types of data in finance research, which is still relatively rare in emerging markets like Indonesia. To the best of our knowledge, our study is the first to use personalized measures of trust generated through machine-learning algorithms in IPO settings in Indonesia.
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Nguyen M Trang, Brad McKenna, Wenjie Cai and Alastair Maclean Morrison
This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.
Abstract
Purpose
This research aims to explore generation (Gen) Z's personal branding on social media when job seeking.
Design/methodology/approach
Gen Z students, in their final year of university, were interviewed about personal branding, as well as recruiters and career advisors to gain insights into the recruitment process and expectations of online personal brands. Before interviewing, Gen Z students' LinkedIn profiles were examined, and then fed into the interview process.
Findings
Using impression management theory, the findings show that Gen Z perceive online personal brands as a crucial tool to gain more advantage in job markets. A gap was found between desired and perceived selves in Gen Z's online personal brands. Strategies such as effective self-reflection, authentic communication, self-promotion processes, awareness of risks and constantly controlling digital footprints were suggested to build stronger and more coherent personal brands. Gen Z are in favour of a more dynamic, interactive, work-in-process of authentic personal brands.
Originality/value
This research demonstrates the importance of authentically building online personal branding strategies and tactics to bridge the divide between Gen Z's desired and perceived images in personal branding on social media when job seeking.
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Wooyang Kim, Hyun Sang An, Donald A. Hantula and Anthony Di Benedetto
This study aims to examine the younger generations’ experiential consumption of foreign contemporary music online (i.e. digital music streaming services) by generation and gender…
Abstract
Purpose
This study aims to examine the younger generations’ experiential consumption of foreign contemporary music online (i.e. digital music streaming services) by generation and gender in the US market.
Design/methodology/approach
The author proposes a sequential experiential consumption model by applying Jacoby’s refined stimulus-organism-response (S-O-R) theory to better understand the experiential sequences in foreign music consumption among young generations in the US market. The proposed model, using structural equation modeling (SEM), examines a cognitive permeable role and a hierarchical affective mediating role. Also, moderating roles of generation and gender are simultaneously tested in overall and specific causal relationships.
Findings
The refined S-O-R framework is superior to a linear one in better understanding young consumers’ online experiential foreign music consumption behavior. Moreover, hierarchical sequenced affective organismic behavior is crucial to enhance young consumers’ online music consumption experiences to regulate subsequent behavioral responses. Furthermore, gender differences but no generational differences exist in the experiential consumption process among young consumers. Nevertheless, the strength of S-O-R factors affecting experiential consumption seems idiosyncratic simultaneously in gender and generation.
Practical implications
The study suggests foreign music streaming services boost profitability by focusing on young consumers' psychological ownership and tailored experiences, encouraging a shift from freemium to premium subscriptions. Also, the findings recommend adopting phygital experiences using technologies like AR, VR and MR to enhance engagement and create unique, emotionally resonant experiences for young consumers, thus fostering a more profitable business model.
Originality/value
The authors address under-researched topics relevant to young generations by applying Jacoby’s refined S-O-R framework to foreign music consumption through online streaming. This approach delves into a lesser-explored consumer behavior framework, highlighting young generations’ musical trends. The model reveals cognitive and affective roles, offering advantages over traditional linear S-O-R models. It also uniquely incorporates the moderating effects of generation and gender in music consumption studies, addressing a gap in music-related studies.
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