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To investigate, compare and document the magnitude and extent of intellectual capital disclosure to sustainability disclosure during a transition from a voluntary to mandated “comply or explain” sustainability reporting regime. And to empirically test if, during the regime transition period, changes in the magnitude (extent) of sustainability disclosure is a significant determinant of changes in the magnitude (extent) of intellectual capital disclosure.

Content analysis of 1,744 annual reports drawn from 436 Singapore listed firms spanning a four-year observation window (i.e. April 1, 2014 to March 31, 2018). The magnitude (number of sentences) and extent (number of items) of (1) intellectual capital disclosure measured using a 38-item index; (2) sustainability disclosure of a 105-item index; and (3) 15-item index to measure the magnitude and extent of joint sustainability/intellectual capital disclosure.

The average magnitude and extent of sustainability and the joint sustainability/intellectual capital disclosure increased whilst the average magnitude and extent of intellectual capital disclosure increased when regulatory discussion of a change to mandated sustainability reporting emerged. However, in the annual period the mandated sustainability reporting became effective while the average magnitude and extent of intellectual capital disclosure declined. Regression tests indicate a significant (insignificant) association between the change in the magnitude (extent) of sustainability disclosure and intellectual capital disclosure.

From a research perspective, the analysis implies researchers investigating the consequences of mandated sustainability disclosure should consider impact on alternative non-financial disclosure themes and develop theoretical frameworks to derive why and how management may shift non-financial reporting strategies and practices.

For regulators, findings suggest there may be a need to weigh spillover costs of reductions in transparency related to intellectual capital. For investors, declines in the magnitude and extent of intellectual capital disclosure following a transition to mandated sustainability reporting may limit future firm valuation particularly of heavy intangible asset-oriented firms.

Initial study empirically investigating the impact of the transition from a voluntary to mandated sustainability reporting regime on the magnitude and extent of intellectual capital disclosure.

We investigate the joint impacts of three trust cues – content, sentiment and helpfulness votes – of online product reviews on the trust of reviews and attitude toward the product/service reviewed.

We performed three studies to test our research model, presenting participants with scenarios involving product reviews and prior users' helpful and unhelpful votes across experimental settings.

A high helpfulness ratio boosts users’ trust and influences behaviors in both positive and negative reviews. This effect is more pronounced in attribute-based reviews than emotion-based ones. Unlike the ratio effect, helpfulness magnitude significantly impacts only negative attribute-based reviews.

Future research should investigate voting systems in various online contexts, such as Facebook post likes, Twitter microblog thumb-ups and up-votes for article comments on platforms like The New York Times.

Our findings have significant implications for voting system-providers implementing information techniques on third-party review platforms, participatory sites emphasizing user-generated content and online retailers prioritizing product awareness and reputation.

This study addresses an identified need; that is, the helpfulness votes as an additional trust cue and the joint effects of three trust cues – content, sentiment and helpfulness votes – of online product reviews on the trust of customers in reviews and their consequential attitude toward the product/service reviewed.

Although unfavorable pricing errors (UPEs) cost customers billions of dollars each year, research has not yet examined customers’ reactions to UPEs. This paper aims to fill this gap by examining customers’ reactions to UPEs in terms of frequency, magnitude and the interaction between frequency and magnitude. Also, this study explores the moderated mediating role of price consciousness.

Three experimental studies were conducted to examine customers’ reactions to UPEs in terms of frequency, magnitude and the interaction between frequency and magnitude. PROCESS Model 6 and 84 along with multivariate regression analysis and MANOVA were used to test the hypotheses.

The results show that high-frequency and high-magnitude UPEs lead to increased perceived deception and dissatisfaction, resulting in a higher negative attitude toward the grocery store, decreased re-patronage intentions and increased negative word-of-mouth (NWOM). Also, results show that regardless of customers’ price consciousness level, customers display negative reactions when encountering UPEs.

This paper only investigates UPEs in the brick and mortar setting; future studies should examine UPEs in different settings.

The findings show that UPEs can cause significant problems for grocery stores. Thus, managers should take precautionary measures (e.g. constantly checking shelves) to ensure that the advertised price and the checkout price match.

This paper represents the first attempt to empirically examine the relationship between UPEs frequency and magnitude, on the one hand, and perceived deception, dissatisfaction, customer attitude, re-patronage intentions, NWOM and price consciousness on the other.

Using the strong motion data of K-net in Japan, the continuous magnitude prediction method based on support vector machine (SVM) was studied.

In the range of 0.5–10.0 s after the P-wave arrival, the prediction time window was established at an interval of 0.5 s. 12 P-wave characteristic parameters were selected as the model input parameters to construct the earthquake early warning (EEW) magnitude prediction model (SVM-HRM) for high-speed railway based on SVM.

The magnitude prediction results of the SVM-HRM model were compared with the traditional magnitude prediction model and the high-speed railway EEW current norm. Results show that at the 3.0 s time window, the magnitude prediction error of the SVM-HRM model is obviously smaller than that of the traditional τ_c method and P_d method. The overestimation of small earthquakes is obviously improved, and the construction of the model is not affected by epicenter distance, so it has generalization performance. For earthquake events with the magnitude range of 3–5, the single station realization rate of the SVM-HRM model reaches 95% at 0.5 s after the arrival of P-wave, which is better than the first alarm realization rate norm required by “The Test Method of EEW and Monitoring System for High-Speed Railway.” For earthquake events with magnitudes ranging from 3 to 5, 5 to 7 and 7 to 8, the single station realization rate of the SVM-HRM model is at 0.5 s, 1.5 s and 0.5 s after the P-wave arrival, respectively, which is better than the realization rate norm of multiple stations.

At the latest, 1.5 s after the P-wave arrival, the SVM-HRM model can issue the first earthquake alarm that meets the norm of magnitude prediction realization rate, which meets the accuracy and continuity requirements of high-speed railway EEW magnitude prediction.

Research evidence has demonstrated that consumers often may rely on non‐conscious, automatic processing of price information when choosing among brands. One way in which numerical stimuli (and hence prices) may be non‐consciously and automatically represented in memory is in terms of magnitude representations. If prices are automatically mapped on to the same underlying magnitude code that sustains the processing of physical stimuli, then interference may ensue if the magnitude representation associated with a price differs from the magnitude representation associated with some other aspect of the brand. This study examines the effects of congruent/incongruent magnitude representation on how a price is perceived, and on the likelihood of purchase. Results indicate that a “congruent” magnitude representation may result in more favorable implicit price perceptions and increase the likelihood of choice.

The purpose of this paper is to propose a classification for customer participation (CP) in services. Furthermore, it develops research propositions examining the moderating role of the proposed classification on the link between the magnitude of CP and service outcomes.

Building on the process-output framework, the paper explores the contingent nature of the effect of CP magnitude on service outcomes (satisfaction and efficiency).

The research propositions suggest that specific output enhances the positive effect of CP magnitude on satisfaction but also intensifies the negative effect of CP magnitude on efficiency; conversely, generic output diminishes the positive effect of CP magnitude on satisfaction but mitigates the negative effect of CP magnitude on efficiency. The effect of CP magnitude on satisfaction is stronger for a structured participation process than for an unstructured process; while the negative effect of CP magnitude on efficiency is stronger for an unstructured participation process than for a structured process. Further, process structure has an asymmetric enhancing effect on the negative link between CP magnitude and efficiency such that the enhancing effect of process structure is stronger for specific output than for generic output; likewise, process structure has an asymmetric enhancing effect on the positive link between CP magnitude and satisfaction such that the enhancing effect of structure is stronger for generic output than for specific output.

The research provides a conceptual approach to classify CP. Further research can focus on empirical validation as well as expanding the scope and variables examined.

The research points to guidelines to structure CP activities based on the nature of the participation process and the type of service output to achieve the competing goals of customer satisfaction and efficiency.

The proposed classification offers a new method to visualize CP in services. The framework is applicable to a wide variety of services, service contexts, and resources contributed by customers during their participation.

Although manufacturer-initiated rewards are widely used to secure distributors’ compliance, the spillover effect on unrewarded distributors (i.e. observers) in the same distribution channel is under-researched. Using insights from social learning theory, this paper aims to investigate how manufacturer-initiated rewards affect observers’ expectation of reward and shape observers’ compliance toward the manufacturer. Furthermore, this paper explores how such effects are contingent upon distributor relationship features.

To test the hypotheses, hierarchical multiple regression and bootstrapping analyses were performed using survey data from 280 Chinese distributors.

The magnitude of a manufacturer-initiated reward to a distributor stimulates expectation of reward among observers, which enhances compliance; observers’ expectation of reward mediates the impact of reward magnitude on compliance. Moreover, network centrality (of the rewarded peer) negatively moderates the positive impact of reward magnitude on observers’ expectation of reward, whereas observers’ dependence (on the manufacturer) positively moderates this dynamic.

Manufacturers should pay attention to the spillover effects of rewards. Overall, they should use rewards of appropriate magnitude to show willingness to recognize outstanding distributors. This will inspire unrewarded distributors, which will then be more compliant. Furthermore, manufacturers should know that specific types of distributor relationship features may significantly vary the spillover effects.

This study illuminates the spillover effects of manufacturer-initiated reward by opening the “black box” of the link between reward magnitude and observers’ compliance and by specifying the effects’ boundary conditions.

This study examines the effect of stock liquidity on the magnitude of the accrual anomaly.

This paper examines the relation—both time-series and cross-sectional—between stock liquidity and the magnitude of the accrual anomaly and use the 2001 minimum tick size decimalization as a quasi-experiment to establish causality.

There is both cross-sectional and time-series evidence that stock liquidity is negatively related to the magnitude of the accrual anomaly. Moreover, the extent to which investors overestimate the persistence of accruals decreases with stock liquidity. Results from a difference-in-differences analysis conducted using the 2001 minimum tick size decimalization as a quasi-experiment suggest that the effect of stock liquidity on the accrual anomaly is causal. The findings of this study are consistent with the enhancing effect of stock liquidity on pricing efficiency.

The study's findings are well aligned with the mispricing-based explanation for the accrual anomaly, suggesting that the improvement in market-wide stock liquidity drives the contemporaneous decline in the magnitude of the accrual anomaly, at least to a great extent.

The purpose of this paper is to obtain the reachable domain (RD) for spacecraft with a single normal impulse while considering both time and impulse constraints.

The problem of RD is addressed in an analytical approach by analyzing for either the initial maneuver point or the impulse magnitude being arbitrary. The trajectories are considered lying in the intersection of a plane and an ellipsoid of revolution, whose family can be determined analytically. Moreover, the impulse and time constraints are considered while formulating the problem. The upper bound of impulse magnitude, “high consumption areas” and the change of semi-major axis and eccentricity are discussed.

The equations of RD with a single normal impulse are analytically obtained. The equations of three scenarios are obtained. If normal impulse is too large, the RD cannot be obtained. The change of the semi-major axis and eccentricity with large normal impulse is more obvious. For long-term missions, the change of semi-major axis and eccentricity leaded by multiple normal impulses should be considered.

The RD gives the pre-defined region (all positions accessible) for a spacecraft under a given initial orbit and a normal impulse with certain magnitude.

The RD for spacecraft with normal impulse can be used for non-coplanar orbital transfers, emergency evacuation after failure of rendezvous and docking and collision avoidance.

Tinnitus patients are among the most vulnerable group to develop psychopathological symptoms over time if left unresolved. This study aims to investigate the role of tinnitus distress between tinnitus magnitude, cognitions and functional difficulties in the development of somatization symptoms among male and female patients experiencing ear-related problems due to lack of proper access to health care.

This study was based on a purposive sampling technique and sample consisted on 159 patients (97 male, 62 female) having tinnitus complaints, with age range 18–87 (M = 47.94, SD = 17.47) years, recruited from various clinics and hospitals of Islamabad, Pakistan, from December 2020 to July 2021.

The findings of this study showed that tinnitus distress is significant positively associated with tinnitus-related magnitude, negative cognitions, functional difficulties and somatization symptoms. Gender-related differences between male and female tinnitus patients revealed that females are more prone to depict higher levels of tinnitus distress, tinnitus magnitude, negative cognitions and somatization symptoms than male patients. Mediation analysis demonstrated that tinnitus distress serves as a mediator between tinnitus magnitude, cognitions, functional difficulties and somatization symptoms.

Cross-sectional nature and self-reporting measures serve as a limitation of the study. An experimental study appears to be vital to ascertain the time-based relationship with tinnitus magnitude in the development of various psychopathological issues. The findings of this study contribute to the literature by highlighting the role of tinnitus distress in the origination of psychopathological symptoms like somatization and need of upgraded health-care systems in Pakistan.

This study has explored the mediating role of tinnitus distress between magnitude, cognitions, functional difficulties and somatization symptoms among Pakistani population, specifically mentioning the development of somatization symptoms among this population, which can contribute in the loss of earning and increased health expenses due to unawareness of proper health-care approach.