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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The purpose of this study is to propose and test an extended theory of planned behavior model to explain the significance of social media influencers’ credibility, social media usage (SMU) and social media marketing while simultaneously examining females’ intentions to purchase cosmetics online.

An online questionnaire was used to collect data from 386 female consumers of cosmetics, and the data were analyzed using partial least squares structural equation modeling (PLS-SEM) with the help of SmartPLS version 4.

First, the results indicated that SMU, social media influencers’ credibility and social media marketing significantly and positively impact the theory of planned behavior components, namely, attitude, subjective norms (SNs) and perceived behavioral control (PBC). Second, results confirmed that attitude, SNs and PBC significantly and positively influenced female consumers’ online purchase intentions (OPIs).

To the best of the authors’ knowledge, this study is one of the first to examine an integrated model that consisted of SMU, social media marketing and social media influencers along with the theory of planned behavior constructs in their proposed research model in the context of cosmetics in India. The study also enriched the body of knowledge about using the PLS-SEM approach to predict OPI for cosmetics.

The purpose of this study is threefold. The first is to conduct a comprehensive examination of the various board attributes to corporate social responsibility (CSR) reporting in the Chinese technology industry. The second is to investigate the impact of ownership and board attributes on CSR. The third is to examine the moderating effect of media reporting on the relationship between CSR and company financial performance.

All A-share listed Chinese companies during the years 2011–2019 with 1,573 firm-year observations have been investigated for this study. The data are analysed by CSR metrics in the form of environmental, social and governance (ESG) scores using an ordinary least squares regression analysis and fixed effect regression models.

The results of this longitudinal study reveal that; no matter whether the companies are state-own or non-state-own, there is a significant positive effect of board independence, monetary incentives, director’s age and board size on the CSR disclosure of the Chinese technology industry. Also, the results support the importance of CSR performance in promoting the corporate financial performance (CFP) of the technology sector. Specifically, media reporting has a positive impact on the CSR reporting of both state-own and non-state-own technological companies in China.

To the best of the authors’ knowledge, this is the first study based on the ESG metrics for analysing the CSR and firm performance relationship conducted in the unique setting of the state-own and non-state-own technological companies in China. The study is an attempt to fill the gap in the extant literature, which has a scarce number of studies focused on the influence of media reporting on the relationship between CSR performance and CFP. This paper not only updates the existing understanding of CSR performance by board attributes and company ownership but also explains the significance of media reporting in enhancing the CSR performance of the Chinese technology industry.

This paper aims to examine how and why consumers respond to chief executive officer (CEO) activism on social media. The authors developed a conceptual model that proposes impression management as a mechanism for consumer response to CEO activism.

In Study 1a, the authors examined 83,259 tweets from 90 CEOs and compared consumer responses between controversial and noncontroversial tweets. In Study 1b, the authors replicated the analysis, using a machine-learning topic modeling approach. In Studies 2 and 3, the authors used experimental designs to test the theoretical mechanism.

On average, consumers tend to respond more to CEO posts dealing with noncontroversial issues. Consumers’ relative reluctance to like and share controversial posts is motivated by fear of rejection. However, CEO fame reverses this effect. Consumers are more likely to engage in controversial activist threads by popular CEOs. This effect holds for consumers high (vs low) in public self-consciousness. CEO fame serves as a “shield” behind which consumers protect their online image.

The study focused on Twitter (aka “X”) in the USA. Future research may replicate the study in other social media platforms and countries. The authors introduce “shielding” – liking and sharing content authored by a recognizable source – as a tactic for impression management on social media.

Famous CEOs should speak up about controversial issues on social media because their voice helps consumers engage more in such conversations.

This paper offers a theoretical framework to understand consumer reactions to CEO activism.

In this study, the authors sought to investigate how the implicit social ties of both project owners and potential backers are associated with crowdfunding project success.

Drawing on social ties theory and factors that affect crowdfunding success, in this research, the authors developed a model to study how project owners' and potential backers' implicit social ties are associated with crowdfunding projects' degrees of success. The proposed model was empirically tested with crowdfunding data collected from Kickstarter and social media data collected from Twitter. The authors performed the test using an ordinary least squares (OLS) regression model with fixed effects.

The authors found that project owners' implicit social ties (specifically, their social media activities, degree centrality and betweenness centrality) are significantly and positively associated with crowdfunding projects' degrees of success. Meanwhile, potential project backers' implicit social ties (their social media activities and degree centrality) are negatively associated with crowdfunding projects' degrees of success. The authors also found that project size moderates the effects of project owners' social media activities on projects' degrees of success.

This work contributes to the literature on crowdfunding by investigating how the implicit social ties of both potential backers and project owners on social media are associated with crowdfunding project success. This study extends the previous research on social ties' roles in explaining crowdfunding project success by including implicit social ties, while the literature explored only explicit social ties.

Drawing on information foraging theory and the SERVQUAL model, this study built a research model to investigate the roles of middle-aged and elderly short-video creators' online attributes in attracting short-video viewers to be their followers.

Taking Douyin (a famous short-video platform in China) as an example, this study used a sequential triangulation mixed-methods approach (quantitative → qualitative) to examine the proposed model by investigating both creators and viewers.

Viewers who clicked the “like” button for the middle-aged and elderly creators' videos are more likely to follow the creators. Viewers will believe that middle-aged and elderly creators who received more likes are more popular. Thus, middle-aged and elderly creators with more likes usually have more followers. Viewers usually believe that middle-aged and elderly creators who more frequently publish professional and high-quality videos have invested more effort and who have official verification also have a high level of authority and are recognized by the platform. Thus, middle-aged and elderly creators with more professional videos and verification usually have more followers. Moreover, verification, the number of videos and the professionalism of videos can enhance the transformation of viewers who liked middle-aged and elderly creators' videos into their followers, and thus strengthen the positive relationship between the number of likes and the number of followers; however, the number of bio words will have an opposite effect.

These findings have implications for platform managers, middle-aged and elderly creators and the brands aiming to develop a “silver economy” by attracting more followers.

This study researches short-video platforms by using a mixed-methods approach to develop an understanding of viewers' decision-making when following middle-aged and elderly creators based on information foraging theory and the SERVQUAL model from the perspectives of both short-video creators and viewers.

This study aims to investigate the effect of social influence and value-driven mobile marketing activities on consumers’ acceptance of mobile marketing offers.

The method used is survey questionnaire. A proposed model was tested by using structural model analysis and data gathered from 356 Mexico consumers and 346 US consumers.

The study shows the number of peers and providing information are the main predictor variables of consumer acceptance of mobile marketing offers in both countries. These results suggest that social value factors are important variables for explaining consumers’ responses to mobile marketing offers across two countries characterized by dissimilar macro-environmental conditions.

The study’s overall implication about standardization vs adaptation is that social value messages can be standardized across countries. However, the marketing tools and touch points required to communicate any message appeal must be adapted across countries. One limitation in this study is the use of a convenience sample of undergraduate college students. This study did not control for different types of mobile phones and the screen sizes of mobile phones.

The overall implication of standardization vs adaptation from the study results is that social value messages can be standardized across countries. However, the marketing tools and touch points required to communicate any message appeal must be adapted across countries.

Unlike previous studies where the emphasis is to explicate the effect of value-oriented mobile activity, this study examines the combined effect of social influence and value-driven mobile activities on acceptance of mobile marketing.

There is limited research examining the relationship between social media and green food purchasing behaviour. In the current study, we examine the factors that affect consumers’ green food purchasing behaviour in Türkiye.

Data collected from the participants by survey method were analysed using Smart PLS 4.0 with IBM SPSS 26 and PLS to run SEM.

Our findings have revealed that from all the structural elements in the theory of planned behaviour (TPB), only attitude and perceived behavioural control contribute to consumers’ green food purchasing behaviour, while subjective norms do not contribute to consumers’ green food purchasing behaviour. Additionally, it was found that social media usage (SMU) and digital marketing interactions (DMI) have a positive and significant effect on green food purchasing behaviour. More information, experiences, opinions and recommendations on green foods in social media channels can encourage consumers to buy more green food.

This study first evaluates the applicability of the TPB model in explaining green food purchasing behaviour. This study is extended with two new factors included in the original framework of the TPB model, namely, SMU and DMI.

This study uses a comprehensive theoretical framework that combines social cognitive theory and neighborhood effect to investigate the influence of neighborhood effects on farmers’ outcome expectations, observational learning and self-efficacy. This study aims is to analyze the mechanisms that underlie the adoption of social media by farmers for knowledge exchange in the agricultural context. Specifically, this research explores the role of neighborhood effects, outcome expectations, observational learning and self-efficacy in shaping farmers’ decision-making process regarding the use of social media platforms for exchanging agricultural knowledge.

The study data was collected through a sample survey conducted among 570 agricultural households residing in the provinces of Thai Nguyen, Cao Bang, Bac Kan and Phu Tho, located in the northern region of Vietnam. To analyze the data, structural equation modeling was used as the statistical technique of choice.

The findings of the study indicate a significant influence of neighborhood effects on outcome expectations, observational learning and self-efficacy. These factors, derived from social cognitive theory, also exhibit a positive association with farmers’ adoption of social media for knowledge exchange. Additionally, the study highlights that neighborhood contribute to a favorable adoption of social media among farmers via outcome expectations, observational learning, and self-efficacy.

The study is limited in examining farmers’ social media adoption for agriculture knowledge exchange in Northern mountainous area of Vietnam. This study could be replicated across various regions or nations, providing comparative insights into the adoption of social media among farmers for knowledge exchange.

The study findings suggest practical and innovative means to promote farmers’ social media adoption for agriculture knowledge exchange.

This study presents a pioneering approach by integrating social cognitive theory and neighborhood effect to elucidate the factors influencing farmers’ adoption of social media for the purpose of agriculture knowledge exchange.

Although social media has gained prominence as a communication and marketing tool in various sectors, its adoption and utilization within the construction industry remain relatively underexplored. Therefore, this study fills this gap by evaluating the level of awareness and the extent of adoption of social media within the Nigerian construction industry, shedding light on its current status and potential impact.

This objective was attained via a quantitative research approach that utilized a structured questionnaire to obtain responses from construction professionals such as architects, builders, engineers, quantity surveyors and estate managers. Frequencies and percentages and the mean item score (MIS) were used to analyze the questionnaire responses and assess the overall awareness and adoption of social media among construction professionals. Additionally, the Kruskal–Wallis H-test provided valuable insights into the variations in social media adoption levels among different professional categories within the construction industry.

The results indicate that construction professionals possess a generally high level of awareness regarding various social media platforms. However, despite this awareness, the extent of adoption does not align with the level of awareness, suggesting that adoption rates are not as widespread as anticipated.

The findings of this study underscore the importance of not just awareness but also effective adoption and utilization of social media platforms. While awareness is a crucial first step, construction firms should focus on implementing strategies to encourage greater adoption and integration of these platforms into their daily operations. This can go a long way in bridging the awareness – adoption gap which was revealed in this study.

While the limited existing research on social media in the construction industry has predominantly concentrated on areas such as marketing, addressing the root causes of fatalities, data environment tools and business branding, none have undertaken a thorough evaluation of social media awareness and adoption within the sector. This study fills a critical gap by narrowing its focus to the adoption dynamics and the technology’s potential impact on communication, collaboration and knowledge sharing among construction professionals.