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This paper aims to investigate the relationship between earnings management and media reports, assess the roles played by the media in determining the reputation mechanism and examine whether the media has an influence on executives’ behavior in the case of earnings management.

This paper uses Chinese A-share listed firms from the period 2008 to 2012 to test the research questions using regression analyses.

Although the Chinese Stock Markets are still immature compared to those of developed countries, the media seems to play a role in affecting executives’ decisions about dabbling in earnings management. Specifically, firms receiving more media attention are more likely to undertake earnings management. Furthermore, negative media reports result in even higher levels of earnings management activities, indicating that managers tend to use earnings management to achieve earnings goals to reduce or relieve the pressure they feel from the media and to remedy any reputation loss. Moreover, the authors have found that firms whose CEOs have higher reputations are more likely to manage earnings and they are more likely to be affected by negative media reports. Similar results were found for state-owned enterprises (SOEs).

This study analyzes how the level and tone of media coverage affect earnings management rather than just assessing the overall effect of media coverage on earnings management. This paper verifies that the reputation mechanism of the media works in China, but it leads to different results than those experienced in developed countries. Reputational benefits have been introduced into the equation for measuring the governance effect of the media to derive a more in-depth analysis of the reputation mechanism. This paper is among the first to link news coverage and state ownership with earnings management.

This paper sets out to encompass a comparative analysis of news reports and official police records of TASER deployments from 2002 to 2005.

The methodology involves a content analysis of all LexisNexis and New York Times articles involving police use of the TASER during the study period (n = 353). Regional (New York Times) and national (LexisNexis) news reports describing police use of the TASER are compared with police reports of all TASER deployments by the New York City Police Department (NYPD) during the same timeframe (n = 375).

Descriptive statistics and logistic regression are used to compare the data sources with respect to: the circumstances in which the weapon is deployed; the characteristics of the suspects involved in the TASER incidents; and the significant predictors of continued suspect resistance and repeated use of the TASER by an officer.

The paper examines official police records on TASER deployments from one police agency. This limits the ability to generalize the research findings to other police agencies that have adopted different practices and policies regulating the deployment of CEDs. Additionally, the content analysis includes only articles in the mainstream print media.

The paper concludes with a discussion about some myths associated with news reports on police use of the TASER, and their potential impact on both public perception and police practices.

To date, research has not systematically compared media representations of the TASER with official reports on police deployments of the weapon. That is the focus of this paper.

This study examines the social and environmental disclosures of BHP Ltd (one of the largest Australian companies) from 1983 to 1997 to ascertain the extent and type of annual report social and environmental disclosures over the period, and whether such disclosures can be explained by the concepts of a social contract and legitimacy theory. This research is also motivated by the opportunity to compare and contrast results with those of Guthrie and Parker, in whose study the social and environmental disclosures made by BHP Ltd were also the focus of analysis. In testing the relationship between community concern for particular social and environmental issues (as measured by the extent of media attention), and BHP’s annual report disclosures on the same issues, significant positive correlations were obtained for the general themes of environment and human resources as well as for various sub‐issues within these, and other, themes. Additional testing also supported the view that management release positive social and environmental information in response to unfavourable media attention. Such results lend support to legitimation motives for a company’s social and environmental disclosures. A trend in providing greater social and environmental information in the annual report of BHP in recent years, and its variable pattern, was also evidenced.

The purpose of this paper is to examine how signals of uncertainty in the media affect retail investor decisions and initial public offering (IPO) underpricing through theoretical and empirical methods.

The authors construct a theoretical model of the influence of media signals on IPO pricing, which describes the micro process in which uncertain signals in media influence retail investors’ decisions and IPO underpricing. Besides, the authors take 516 small and medium-size enterprises (SMEs) listed in A-share from July 2009 to December 2012 as samples for empirical tests and establish an in-depth learning model for text analysis with Java programming to measure Chinese media tone. Finally, the results of the model analysis are verified by empirical results.

The results show that authoritative media with high credibility can reduce the uncertainty of information sources attract more investors’ attention and improve the valuation and demand of retail investors. The higher the media credibility is the higher the IPO underpricing rate is. The uncertain tone of the media will increase the decision-making cost of investors reduce the valuation expectation and demand of the secondary market and lead to a lower IPO underpricing rate.

The authors study the influence of the uncertainty of media source and media content on the degree of IPO underpricing of SMEs. This is a useful supplement to the Chinese media tone research system that is still in the exploration stage. The research has reference value for government regulation and investor decision-making.

The purpose of this paper is to examine the environmental disclosure initiatives of Niko Resources Ltd – a Canada‐based multinational oil and gas company – following the two major environmental blowouts at a gas field in Bangladesh in 2005. As part of the examination, the authors particularly focus on whether Niko's disclosure strategy was associated with public concern pertaining to the blowouts.

The authors reviewed news articles about Niko's environmental incidents in Bangladesh and Niko's communication media, including annual reports, press releases and stand‐alone social responsibility report over the period 2004‐2007, to understand whether news media attention as proxy for public concern has an impact on Niko's disclosure practices in relation to the affected local community in Bangladesh.

The findings show that Niko did not provide any non‐financial environmental information within its annual reports and press releases as a part of its responsibility to the local community which was affected by the blowouts, but it did produce a stand‐alone report to address the issue. However, financial environmental disclosures, such as the environmental contingent liability disclosure, were adequately provided through annual reports to meet the regulatory requirements concerning environmental persecutions. The findings also suggest that Niko's non‐financial disclosure within a stand‐alone report was associated with the public pressures as measured by negative media coverage towards the Niko blowouts.

This paper concludes that the motive for Niko's non‐financial environmental disclosure, via a stand‐alone report, reflected survival considerations: the company's reaction did not suggest any real attempt to hold broader accountability for its activities in a developing country.

This is the first known paper that investigates a multinational company's disclosure behavior in relation to environmental incidents which occurred in a local community.

This study aims to investigate the adoption and diffusion of Global Reporting Initiative (GRI)-based sustainability reporting practices within the global financial services sector.

The approach draws on the sociological construct of social contagion theory (SCT) to explain the drivers of diffusion of GRI-based sustainability reporting. Based on a longitudinal study of GRI adoption over a period from 2000 to 2016, thematic content analysis of sustainability reports and media articles was used to refine information gathered that related to nature and spread of GRI-based sustainability practices within the global financial services sector.

This study finds that the early adopters of GRI-based sustainability reporting and the accompanying media attention influenced the institutional diffusion of GRI-based reporting in the financial services sector. This growth was isomorphic as companies copied best practice models to reduce uncertainty and maintain legitimacy.

This paper focuses on the institutional diffusion of sustainability reporting practices within the global financial sector. It explores the notion of social contagion as an institutional dynamic to understand the drivers for the adoption and diffusion of GRI-based sustainability reporting across national borders. In doing so, the study contributes to the accounting literature on diffusion of innovations in reporting practice, but also, more generally, to the field of diffusion of new ideas in organisations using the unique approach of SCT.

This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders.

Qualitative content analysis was applied to examine social and environmental disclosures posted by Australian companies on three social media platforms – Facebook, Twitter and LinkedIn, and to observe stakeholder interaction in relation to the social and environmental postings.

The findings of this study indicate a limited use of social media by the top 50 Australian Stock Exchange (ASX) listed companies for sustainability reporting as only 46 per cent of the companies used Facebook, Twitter and/or LinkedIn. Nevertheless, those companies which actively used social media were able to seek legitimacy through information disclosure and dialogue with stakeholders. Social issues such as community support, employees, gender equality and diversity dominated the three social media platforms when compared to environmental issues and all disclosures had a positive tone. These disclosures in turn framed the dialogue with stakeholders, leading to use of social media platforms that companies preferred and enabling a close control over online discussions.

This study highlights that social media sustainability communication focuses on symbolic legitimacy strategies, leading to companies managing the impressions of their stakeholders and controlling the dialogue with them.

This study provides an understanding of the actual practice of social media sustainability communication and has implications for both organisations and their stakeholders.

This study provides in-depth insights into the use of social media to transform sustainability reporting, an issue that has limited coverage in prior literature and extends the application of legitimacy theory to social media communication.

This paper aims to discuss whether the attention of investors to abnormalities can serve as a mechanism for the influence of online media coverage on earnings management.

Based on Baidu index data of China’s A-share listed companies between 2014 and 2018, this paper studies influencing mechanism of online media reports on earnings management from the perspective on abnormal investor attention.

The results show that internet media reports can impose pressure on managers of companies by inducing abnormal focus of the public on listed companies and further force the latter to generate more actions on the management of earnings. It is the abnormal rather than normal investor attention that mediates network media reports and earnings management.

This research enriches and refines the theory on influencing mechanism of media effects on earnings management and provides significant empirical evidence for future researches. Meanwhile, the conclusion of the research is of great practical importance for instructing listed firms dealing with media reports, guiding rational investment of investors and intensifying precision regulation of regulators.

By categorizing abnormal investor attention into active spontaneous abnormal attention which is not guided by media report and passive guided abnormal attention which is guided by media reports, the authors clarify the difference between the two categories. The result indicates that it is only the latter that is the influential mechanism of media report on earnings management.

This paper aims to investigate the relationship between media reporting and violent extremism to explain the ethical and security issues emanating from it in Nigeria.

This paper draws on security and ethical literature, while a multimethod approach consisting of in-depth and focus group interviews was used. Content analysis was also relied upon from the interviews granted by media experts on terrorism, security and ethics.

Findings revealed that journalists are facing problems in areas of freedom of expression, framing, content selection and personal security. Again, this paper opines that elements of public awareness and issues of relevance also push the media to excessive reporting in which ethics and security must stand to play a restraining role.

The first limitation of this paper is the inability to interview some terrorists and know their reaction to mass media reporting on their activities because nobody is ready to own up that he is a terrorist and to point to an individual as a terrorist is a dangerous phenomenon. Again, not all reporters are ready for interviews because of the fact that they are not prepared for the academic exercise but rather for assignments that can yield fat money such as selling secret information to those who can buy them with huge amounts of money like the politicians.

There is a threat to life on both sides of the government and terrorists. Favoring one side in their report is an offense from another side. There is also a violation of their human rights in freedom of speech as a result of the political situation in Nigeria where the government is faced with insecurity that hinders media from freedom of the press to publish reports. Moreover, where the ethical issue is suppressed, it makes the government unpopular all over the world because of the lack of press freedom.

To the best of the authors’ knowledge, this paper is novel as being the first of its kind where media experts are involved in research attempts on media reporting and violent extremism in relation to security and ethical issues in Nigeria.

The purpose of this paper is to examine the Chinese media’s performance on reporting the issue of waste incineration power plants. The authors analyze the role of media in supervising relevant agencies and meeting the public need for related information.

This paper provides a content analysis of media reports toward waste incineration projects that follow the anti-incinerator event that occurred in Panyu district of Guangzhou city in 2009. The sample of this paper is based on 469 news reports that were released on the state-level search engine “ChinaSo.com” from January 2010 to June 2016.

Chinese media did not continue to focus on waste incineration issues after the anti-incinerator event in the Panyu district and there were only a few news reports about this topic. News reports of the information disclosure category accounts for the largest proportion but lack a depth of explanation. The proportion of news reports of media supervision and popular science information categories is relatively small.

This paper is a pilot study of the media’s reporting characteristics on waste incineration issues. There are some shortcomings in terms of sample selection and analysis, more in-depth assessment will be implemented and improved upon the future research. This study highlights the importance of media reports before or after relevant events in examining the media’s social function. Besides, this study provides a new analytical idea for assessing the functions of the media on social public issues through media reports and the conclusions of this study have certain practical significance for the media to improve report behaviors.

This paper selects media reports on waste incineration power plant after the anti-incinerator event in Panyu district as media industry could pay much attention to relevant topics before the beginning of conflict events and continue tracking reports even after the events subside. This paper points out that Chinese media might increase sustained attention to waste incineration issues, strengthen the depth of interpretation, increase the supervision of relevant agencies, and enhance the relevance of the news reports to the public.