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This paper aims to investigate the determinants and consequences of using disclaimer language in the banks’ audit committee (AC) reports. This study aims to analyze the factors tempting AC members of banks to disclose disclaimer language in the AC reports and the effect of such language on the cost of equity.

The data cover the period from 2006 to 2015 and considers the top US bank holding companies. Voluntary disclosure in the AC report is manually coded by using a scoring grid. Multivariate regression analysis is mainly used in the study.

The findings suggest that the ACs are using the disclaimer language to protect themselves when disclosing a high level of voluntary information that describes their oversight activities or to reduce their liability exposure due to lower financial reporting quality. The findings also reveal that investors are requiring a higher return on their investments whenever ACs use disclaimer language in their reports.

The AC report provides useful information to shareholders who evaluate the AC’s performance and accordingly vote for or against AC members on annual basis. The paper sheds lights on the motives and consequences of disclaimer language in the ACs report. Thus, the study benefits shareholders by providing empirical evidence in regard to the usage of disclaimer language. Also, the findings benefit industry, corporate governance organizations, standard setters and regulators that analyze AC disclosures and issue recommendations or new standards for improving those disclosures.

This study aims to examine whether a company’s corporate social responsibility (CSR) transparency (reflected in two separate dimensions of social transparency and environmental transparency) affects a company’s dependence on expensive trade credit (TC) financing.

The authors use a panel of S&P 500 index companies between 2012 and 2019 and ordinary least squares estimators. Transparency ratings represented by Bloomberg scores capture both the quantity and quality of verified CSR practice information.

CSR transparency (CSRT) is negatively associated with a firm’s dependence on expensive TC financing. This study’s results continue to hold after a battery of robustness tests like substitute proxies for TC, use of two-stage least squares regression, industry-adjusted dependent variable, generalized linear model and bootstrapping approach. This association is stronger among companies with higher information asymmetry (IASY) and lower quality regarding governance and financial reporting. Further investigation indicates that potential channels through which CSRT mitigates a company’s reliance on TC financing are the cost of debt (CoD) and stock liquidity. This study’s findings suggest that transparent companies have a lower CoD and higher stock liquidity. This helps these companies to be more financially flexible and eventually less dependent on expensive TC financing.

By combining two separate research lines of TC and CSR, this study adds to both works of literature as it is the first (to the best of the authors’ knowledge) to present evidence of the effect of CSRT proxied by Bloomberg scores on a company’s reliance on TC (a real economic decision and financial policy). Additionally, this study documents the moderating effects of financial reporting quality, IASY and corporate governance on the relationship between CSRT and TC financing. In conclusion, this study provides empirical evidence regarding the potential mechanisms of CoD and stock liquidity, through which CSRT influences a company’s reliance on TC financing.

The purpose of this paper is to investigate tag use in a metadata ecosystem that supports a fan work repository to identify functions of tags and explore the system as a co-constructed communicative context.

Using modified techniques from grounded theory (Charmaz, 2007), this paper integrates humanistic and social science methods to identify kinds of tag use in a rich setting.

Three primary roles of tags emerge out of detailed study of the metadata ecosystem: tags can identify elements in the fan work, tags can reflect on how those elements are used or adapted in the fan work, and finally, tags can express the fan author’s sense of her role in the discursive context of the fan work repository. Attending to each of the tag roles shifts focus away from just what tags say to include how they say it.

Instead of building metadata systems designed solely for retrieval or description, this research suggests that it may be fruitful to build systems that recognize various metadata functions and allow for expressivity. This research also suggests that attending to metadata previously considered unusable in systems may reflect the participants’ sense of the system and their role within it.

In addition to accommodating a wider range of tag functions, this research implies consideration of metadata ecosystems, where different kinds of tags do different things and work together to create a multifaceted artifact.

Fostering diversity in health leadership is imperative as that not only enhances the quality of health care itself, but improves an organization's effectiveness and responsiveness to address the needs of a diverse population. Inequitable structures entrenched in health care such as sexism, racism and settler colonialism undermine efforts made by women from diverse backgrounds to obtain leadership roles. This paper identifies leading practices which support diverse health leadership.

A multi-methodological approach involving a targeted published and gray literature search undertaken through both traditional means and a systematic social media search, focused particularly on Twitter. A literature and social media extraction tool was developed to review and curate more than 800 resources. Items chosen included those which best highlighted the barriers faced by diverse women and those sharing tools of how allies can best support the diverse women.

Four core promising practices that help to disrupt the status-quo of health leadership include (1) active listening to hear and amplify voices that have been marginalized, (2) active learning to respond to translation exhaustion, (3) active observing and noticing microaggressions and their consequences and (4) active bystanding and intervention.

When implemented, these practices can help to dismantle racism, sexism, ableism and otherwise challenge the status-quo in health leadership.

This paper provides an original and value-added review of the published literature and social media analysis of heretofore disparate practices of allyship, all while amplifying the voices of health leaders from marginalized communities.

The purpose of this paper is to focus on measuring the contribution generated by social media when used for business purposes, distinguishing between metrics and methods for data collection and data analysis. Organizations worldwide have widely endorsed social media, but available studies on the contribution generated by these technologies for organizations are fragmented. A performance measurement system (PMS) framework to monitor social media is theoretically derived, highlighting the methods for data collection and data analysis and metrics to quantify social media impacts in terms of financials, network structure, interactions, conversations and users’ opinion.

This is a qualitative research based on a literature review of papers in management, information technology, marketing and public relations.

A PMS framework to quantify the contribution of social media is theoretically derived, distinguishing between metrics and methods. PMS metrics support the measurement of the financial and relational impact of social media, as well as the impact of social media conversations and users’ opinions. PMS methods comprise different approaches for data collection and data analysis that range from manual to automated data collection and from content to sentiment analysis techniques.

The PMS framework contributes to the academic literature by integrating a unique model of the available approaches for social media measurement that can serve as a basis for future research directions. The framework also supports practitioners that face necessity to quantify financial and relational contributions of social media as well as the contribution of social media conversation and users’ opinion.