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The study aims to understand the role of accountant in corporate social responsibility (CSR) practice.

In this study, the authors examine whether and how chief financial officer (CFO) accounting expertise and previous work experience influence voluntary CSR disclosure, using textual analysis and natural language processing (NLP) techniques. The authors find that firms' CFOs with accounting expertise disclose more CSR issues in their 10-K reports. Overall, this study provides evidence of the impact of CFOs' professional and personal attributes on voluntary CSR disclosure in corporate annual reports. This study has important implications to investors and policy makers in the context of CSR disclosure regulations in annual reports.

Overall, this study provides evidence of the impact of CFOs' professional and personal attributes on voluntary CSR disclosure in corporate annual reports. This study has important implications to practitioners and policy makers in the context of CSR disclosure regulations in annual reports.

There is an inherent limitation of textual analysis as the tool tries to read key words from the text.

This finding is useful for policy maker and investors as CSR is known to have impact on the share price.

This paper is the first attempt to find out accountants' role in CSR activities, which has not been examined in the prior literature.

Pulchronomics studies the economics of beauty. The purpose of this paper is to research CEO pulchronomics by examining whether a beauty premium exists in CEO compensation and whether this beauty premium is justified by differences in CEO performance.

The authors calculate a facial attractiveness scores (FAS) based on facial symmetry, facial structure and the golden ratio. The authors then perform OLS regressions to examine the effect of CEO beauty on CEO compensation and firm performances.

The authors find that base salaries for attractive CEOs are higher than those for unattractive CEOs, but incentive pays for attractive CEOs are not different from those for unattractive CEOs. The latter is likely due to the fact that attractive CEOs do not outperform unattractive CEOs in operations, innovation, corporate social responsibility and financial reporting quality.

Since the CEO beauty premium is not supported by the superior performance of attractive CEOs, this paper provides new evidence of appearance discrimination in CEO compensation.

The authors study whether CEO beauty influences management guidance.

The authors calculate an attractiveness score based on facial symmetry and perform regression analyses to examine the relation between CEO beauty and management guidance.

The authors find that attractive CEOs are more likely to issue voluntary management earnings guidance. After controlling for this appearance-based self-selection, the authors document that management forecasts provided by attractive CEOs are more optimistic yet less precise. Consistent with this result, the authors find that analysts' consensus forecast error following management forecasts made by attractive CEOs is larger than such error following management forecasts made by unattractive CEOs. The authors further find that the perceived credibility of management forecasts by attractive CEOs is not different from that by unattractive CEOs.

These findings suggest that attractive CEOs are more active but less skillful in issuing management forecasts. This adds to the emerging accounting literature on the relation between facial appearance and information delivery.

This research aims to investigate the role of consumer resistance (CR), display advertising context, appeal and type of exposure for the successful launch of a brand into a new market.

To accomplish this goal, two experiments manipulated the digital context of advertising (congruent vs. incongruent), the advertising appeal (emotional vs. informative) and the type of exposure (incidental vs. forced) using an energy drink brand. In Study 1, data were collected from 80 participants using eye-tracking and an online questionnaire. In Study 2, a total of 138 participants visited a website with the targeted display ad and responded to an online questionnaire.

Overall, the results of two studies show that the relationship between CR and display advertising effectiveness is moderated by the advertising context and advertising appeal in incidental exposure, whereas only the advertising context moderates this relationship in forced exposure when launching a brand into a new market. Moreover, the study illustrates the importance of collecting subjective and objective data in advancing the knowledge and understanding of interactive marketing communications such as display advertising.

The study is a novel attempt within the well-established realm of interactive marketing and, specifically, of digital advertising to examine the persuasive effects of display ad features such as the context, appeal and exposure on display ad effectiveness, considering consumers' predispositions such as resistance to change.

The purpose of this paper is to investigate the factors that influence police officers’ tendency to cooperate with private investigators.

A questionnaire survey method was used on a sample of 377 police officers in South Korea.

The findings suggested that, unlike previous literature, police officers’ rational choice (cost vs benefit calculation) was the most important factor, and characteristics of cases also significantly influenced police officers’ tendency to work with private investigators. Also, officers’ job assignment was relevant, unlike the organizational cultural context for cooperation.

Prior studies have continuously emphasized the importance of cooperation between public police and private police (particularly private investigators) in order to enhance effectiveness in crime fighting and the preventive functions of policing. However, the studies have not produced empirical evidence as to how cooperation between the two sectors could be enhanced. This study fills this void in the literature.

The purpose of this paper is to delineate the overall theoretical framework on the topic of internet addiction through the comprehensive narrative review to make readers aware of the conceptual growth and development in the respective field. The paper evolves theoretically from the historical foundation, phenomenology, clinical feature, etiological model to the treatment outcome of internet addiction. Multiple studies have been done in the field of mental health but dearth of work given head to toe theoretical overview for understanding of this trendsetter research area in mental health.

Extensive review of literature has been carried out to make a systematic layout for conceptual paper.

The internet has been a source of gratification for several behavioral addictions as well as psychiatric disorders. Mainly because of the lack of established diagnostic criteria and a dearth of large sample surveys, the prevalence of problematic internet use (PIU) in general population has not been established. Still, from all the consolidated data, PIU seems to have a male preponderance and manifests itself in late adulthood. Symptoms of PIU can easily be masked with signs of dependence, tolerance and withdrawal which is quite similar to the phenomenology of substance addiction. Psychiatric co-morbidities are more of a norm than the exception in case of PIU. Even though the clinical status of PIU is doubtful, still there is a significant demand for its treatment all over the world. Overall, the excessive use of internet has been strongly debated in literature from PIU to a positive addiction. Only time will tell how it affects our civilization as a phenomenon of evolutionary significance.

The paper is providing a general conceptual framework for internet addiction/PIU to enable readers to know about the topic in depth from the evolution of the concept to the recent developments in the area.

It is generally accepted that massage can provide a lot of benefits to human health, especially for the brain functions. Little is known about the effect of unilateral massage on the brain activities. Nowadays, Swedish massage is a modern massage technique that is popular in both treatment and research fields. The purpose of this paper is to investigate the effect of unilateral Swedish massage on brain activities with electroencephalography (EEG) recording.

In total, 18 healthy adult participants (5 men, 13 women) aged between 22 and 36 years were massaged over one side of arm, forearm, hand, neck and face. Then the same procedures were repeated to another side of the body. EEG was recorded before (baseline) and during each massage condition. The absolute power of four common brain waves consisting of δ (0.5-4 Hz), θ (4-8 Hz), α (8-13 Hz), and β activities (13-30 Hz) from the quantitative EEG analysis between baseline and each massage condition were used to compare with the paired t-test.

The study found the reduction of δ and θ powers over bilateral frontal, fronto-central, and central areas. The increments of α power over the similar brain areas were also observed. These findings indicated the generalized effect of unilateral Swedish massage for inducing relaxation. Moreover, the significant reduction of β power was also found over right central area when left-arm massage was applied. This finding revealed the initial inhibitory effect of Swedish massage over right somatosensory cortex that received sensory stimulation through massage from left side of the body.

Unilateral Swedish massage induced the inhibitory effect at the contralateral somatosensory cortex and then produced the generalized effect which is compatible with relaxation.