Search results

This study aimed to develop a taxonomy of research areas in open government data (OGD) through a bibliometric mapping tool and a qualitative analysis software.

In this study, the authors extracted metadata of 442 documents from a bibliographic database. The authors used a bibliometric mapping tool for familiarization with the literature. After that, the authors used qualitative analysis software to develop taxonomy.

This paper developed taxonomy of OGD with three research areas: implementation and management, architecture, users and utilization. These research areas are further analyzed into seven topics and twenty-eight subtopics. The present study extends Charalabidis et al. (2016) taxonomy by adding two research topics, namely the adoption factors and barriers of OGD implementations and OGD ecosystems. Also, the authors include artificial intelligence in the taxonomy as an emerging research interest in the literature. The authors suggest four directions for future research: indigenous knowledge in open data, open data at local governments, development of OGD-specific theories and user studies in certain research themes.

Early career researchers and doctoral students can use the taxonomy to familiarize themselves with the literature. Also, established researchers can use the proposed taxonomy to inform future research. Taxonomy-building procedures in this study are applicable to other fields.

This study developed a novel taxonomy of research areas in OGD. Taxonomy building is significant because there is insufficient taxonomy of research areas in this discipline. Also, conceptual knowledge through taxonomy creation is a basis for theorizing and theory-building for future studies.

Forecasting demand of emergency supplies under major epidemics plays a vital role in improving rescue efficiency. Few studies have combined intuitionistic fuzzy set with grey-Markov method and applied it to the prediction of emergency supplies demand. Therefore, this article aims to establish a novel method for emergency supplies demand forecasting under major epidemics.

Emergency supplies demand is correlated with the number of infected cases in need of relief services. First, a novel method called the Intuitionistic Fuzzy TPGM(1,1)-Markov Method (IFTPGMM) is proposed, and it is utilized for the purpose of forecasting the number of people. Then, the prediction of demand for emergency supplies is calculated using a method based on the safety inventory theory, according to numbers predicted by IFTPGMM. Finally, to demonstrate the effectiveness of the proposed method, a comparative analysis is conducted between IFTPGMM and four other methods.

The results show that IFTPGMM demonstrates superior predictive performance compared to four other methods. The integration of the grey method and intuitionistic fuzzy set has been shown to effectively handle uncertain information and enhance the accuracy of predictions.

The main contribution of this article is to propose a novel method for emergency supplies demand forecasting under major epidemics. The benefits of utilizing the grey method for handling small sample sizes and intuitionistic fuzzy set for handling uncertain information are considered in this proposed method. This method not only enhances existing grey method but also expands the methodologies used for forecasting demand for emergency supplies.

1. An intuitionistic fuzzy TPGM(1,1)-Markov method (IFTPGMM) is proposed.

2. The safety inventory theory is combined with IFTPGMM to construct a prediction method.

3. Asymptomatic infected cases are taken to forecast the demand for emergency supplies.

An intuitionistic fuzzy TPGM(1,1)-Markov method (IFTPGMM) is proposed.

The safety inventory theory is combined with IFTPGMM to construct a prediction method.

Asymptomatic infected cases are taken to forecast the demand for emergency supplies.

This paper aims to investigate the potential influence of managers on sustainability assurance. When the quality of sustainability reporting is questionable because of subsequent restatements, the authors explore whether assurance is used to enhance its credibility as a legitimization tool or as an impression management strategy. Additionally, the authors analyze how capital markets react to this potential managerial capture and, particularly, whether investors penalize this practice through the cost of capital.

Using an international sample from 2012 to 2016 and panel data regressions, this study relies on DICTION’s master variables of optimism and certainty to examine the impact of managers on assurance and the market’s reaction to these practices.

The study shows that some managers might use assurance as a legitimization tool rather than as a means of reinforcing the credibility of sustainability reporting. In such cases, the results reveal that investors penalize (reward) managerial influence (no influence) on assurance.

The new findings help companies understand that they will not improve their financing terms if investors perceive that managers have influenced assurance. Moreover, these findings emphasize the need for standardization to clarify assurance criteria and prevent managerial influence.

Managerial influence on assurance raises doubts about its value in terms of reducing information asymmetry and especially improving investors’ decision-making.

The present study represents the first evidence of the potential use of assurance for non-informative purposes. The authors provide clear evidence of how investors penalize managerial influence on assurance, in contrast to the mainstream literature, which shows that this practice always improves investors’ decision-making and is rewarded.

The purpose of this study is to investigate the effects of celebrity endorsers on consumer advocacy, customization and entertainment intentions based on the notion of the stimulus–organism–response (SOR) framework. In addition, this study aims to examine the mediating and moderating role of customization and entertainment intentions on the proposed relationships. The authors also intend to highlight the comparative effects between male and female young social media consumers on those proposed associations.

In the pursuit of comprehensive and rigorous data collection, this study adopted a quantitative methodology using a meticulously crafted questionnaire. The questionnaire survey was conducted in major cities of Malaysia using the convenience and snowball sampling techniques. A total of 576 responses were collected, even though 549 retorts were used for data analysis. In this investigation, the authors strategically used covariance-based structural equation modeling through the use of AMOS v. 24 as the primary data analysis tool. Augmenting the analytical depth, the authors also conducted a supplementary bootstrap analysis. The additional layers of examination were crucial for appraising the mediating and moderating effects inherent within the model, in which the PROCESS MACRO v.4.20 was used.

The results of this study revealed the significant direct positive effects of celebrity endorsers on consumer customization, entertainment and advocacy intentions. Consumer customization and entertainment intentions also found significant direct affirmative effects on consumer advocacy intention, along with the significant direct positive effects of consumer entertainment intention on consumer customization intention. The results further revealed that consumer customization and entertainment intentions cannot mediate the relationship between celebrity endorsers and advocacy intention. The entertainment intention also declined the mediating effects between celebrity endorsers and consumer customization intention. On the contrary, consumer customization intention significantly and positively, and entertainment intention also significantly but negatively, moderate the association between celebrity endorsers and consumer advocacy intention. This study also illustrates that the effects of those examined relationships differ between male and female young social media consumers.

This study investigates the impact of celebrity endorsers on consumer behavior, focusing on their customization, entertainment and advocacy intentions. It extends current SOR framework, enhances source credibility theory, fills gaps in the literature on social media brand engagement and underscores the significance of customization and entertainment intentions. The findings provide insights for managers aiming to harness consumer brand advocacy through celebrity endorsers effectively.

This study aims at proposing and testing a model delineating how and when the quality of a special B2B professional service, investment relations (IR), would drive corporate intangible value.

This study employs a proprietary dataset on voting records of an annual investment relations (IR) awards event and the corresponding company-level archival data for analysis. Regression analysis is used to test hypotheses.

IR service quality not only directly enhances corporate intangible value, but also indirectly boosts it via information transparency. While competitive intensity does not moderate the relationship between IR service quality and corporate intangible value, its moderating effect on the relationship between information transparency and this value is negative.

The findings advance academic understanding of the mechanism and boundary conditions underlying the complex and dynamic relationships among IR service quality, information transparency, corporate intangible value and competitive intensity. Future research endeavors to verify the present findings in other service and/or geographic settings would help establish their external validity.

The findings advise companies to expand the traditional role of IR by taking it as a powerful communication and relationship marketing tool to improve their visibility and attract investors.

The findings suggest that superior IR service would strengthen the company’s social bonding with institutional investors and effectively signal to them its commitment to good corporate governance practices.

Matching a proprietary dataset on IR voting records with the corresponding company-level archival data over a five-year period to investigate the performance implications of IR service quality within the Hong Kong context rectifies methodological limitation and geographic confinement of prior IR research.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

Academics and practitioners are increasingly discussing the role of crowdsourcing initiatives in dealing with the challenges imposed by the COVID-19 pandemic, along with their role in an emergency context in general. However, empirical evidence about the role of crowdsourcing initiatives in an emergency context is still scarce. This paper aims to address this gap in knowledge.

The authors adopted an inductive approach to investigate how companies leveraged crowdsourcing initiatives to address the issues posed by COVID-19. Data were collected through semi-structured interviews. The selection of the interviewees was based on a purposive sampling strategy. Data were analysed through thematic analysis.

The analysis led to the identification and examination of drivers (e.g. preserving relationships with customers), advantages (e.g. increased demand for services) and disadvantages (e.g. increased platform cost) of implementing crowdsourcing initiatives during COVID-19. By leveraging the findings, this paper suggests future research opportunities. Relevant future research opportunities include: (1) quantitatively evaluating the economic impact of crowdsourcing initiatives during a disruptive event and (2) examining how the sector in which the company operates influences the beneficial and detrimental effects of crowdsourcing initiatives on company performance.

The involvement of crowds as innovation partners has provided unique opportunities for companies to innovate and address the challenging scenario. The scientific literature about the role of crowdsourcing during COVID-19 is growing. However, there is still a scarcity of empirical evidence about the mechanisms underpinning the use of crowdsourcing during the pandemic. By leveraging semi-structured interviews, this paper addresses this relevant gap in knowledge.