Search results

In this chapter, we theorize about online freelancers’ approaches to work flexibility. Drawing from an ongoing digital ethnography of US-based online freelancers pursuing work on digital platforms, our data question the common conceptualizations around the flexibility of online freelancing. We posit that the flexibility of where to work, not when to work, is the most important attribute of their work arrangement. Our data show (1) the online freelancers in our study prefer the stability and sustainability of full-time work over freelancing when both are offered as remote options; (2) full-time remote employment increases these workers’ freelancing control / flexibility; (3) these workers keep freelance work options open even as they transition to more permanent full-time work arrangements. We discuss how these findings relate to workplace culture shifts and what this means for contemporary working arrangements. Our insights contribute to the discourses on knowledge-based gig work and for what it means to study individuals online.

Much prior work involving director incentives and corporate behaviour has been focussing on their absolute dollar value or the intrinsic value and generated mixed findings. Comparison theories, however, suggest that the relative value of an incentive may be the main drive for individual performance. This study attempts to investigate the role of director relative pay in promoting the board’s intervention with unrelated diversification decisions.

The analysis uses data from firms operating in more than one segment during the period from 1999 to 2019. Data were obtained from WRDS databases. Ordinary least squares (OLS) regression analysis and the two-stage system generalized method of moments (GMM) were run to test the hypotheses. To test the robustness of the findings, alternative proxies for the key independent variables were used in separate analyses.

The results support the hypothesis that unrelated diversification negatively impact firm performance, while higher director relative pay will help reduce unrelated business diversification. The absolute director pay, however, has no significant impact on corporate strategic choices. The results also highlight the moderating effect of director overcompensation. Director overcompensation will cancel out the impact of relative director pay on unrelated diversification.

This study takes a fresh theoretical perspective by framing the investigation using the dimensional comparison theory to address the single untended comparison framework in the director pay structure – the intra-individual framework. It is the first to investigate the role of director relative pay in corporate strategic choices. The findings support the contention that the relative value of the incentive is an important indicator of the effectiveness of the pay.

This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades.

The authors undertake a meta-regression analysis that enables systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The authors undertake a chronological analysis with the aim of identifying systematic differences in the empirical evidence across distinct time periods.

The results indicate that there is very little evidence to support many of the expected associations between commonly studied predictor variables (namely, measures based on agency and corporate governance conceptions) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a contribution as might be expected. There is, however, a time period difference. The authors find results from studies using company data prior to 2010 are significantly different from those using post-2010 data. The results indicate the decision to publish SA to be significantly associated with companies in the oil industry and utilities, and larger organisations where agency costs tend to be higher. Obtaining assurance from a higher-quality provider is found to be associated with companies in environmentally sensitive industries and in stakeholder-oriented countries.

The study shows that as yet there is not sufficient evidence to support expected results. Users of the research should be aware of this, and researchers should know that more work is needed. The authors suggest researchers take greater care in the choice and comparability of variable measurement and expand the conceptual base when selecting predictor variables.

Companies need to be more transparent and accountable to critical stakeholders such as report users and regulators, and the latter should be more aware that the organisational practice of SA and choice of service provider have changed over time and are increasingly open to agency and other cultural biases.

To the best of the authors’ knowledge, this is the first study to apply meta-regression techniques for understanding the body of literature on SA and provider choice.

The purpose of this study is to examine whether PV uptake is associated with key housing market determinants and linked to socio-economic profiles. An abundance of extant literature has examined the role of solar photovoltaic (PV) adoption and user costs, with an emerging corpus of literature investigating the role of the determinants of PV uptake, particularly in relation to the built environment and the spatial variation of PV dependency and dissimilarity. Despite this burgeoning literature, there remains limited insights from the UK perspective on housing market characteristics driving PV adoption and in relation spatial differences and heterogeneity that may exist.

Applying micro-based data at the Super Output Area-level geography, this study develops a series of ordinary least squares, spatial econometric models and a logistic regression analysis to examine built environment, housing tenure and deprivation attributes on PV adoption at the regional level in Northern Ireland, UK.

The findings emerging from the research reveal the presence of some spatial clustering and PV diffusion, in line with several existing studies. The findings demonstrate that an urban-rural dichotomy exists seemingly driven by social interaction and peer effects which has a profound impact on the likelihood of PV adoption. Further, the results exhibit tenure composition and “economic status” to be significant and important determinants of PV diffusion and uptake.

Housing market characteristics such as tenure composition across local market structures remain under-researched in relation to renewable energy uptake and adoption. This study examines the role of housing market attributes relative to socio-economic standing for adopting renewable energy.

This paper aims to assess retail shopping avenues for young consumers based on the type of guidance and assistance they pursue (social media vs professional service provider) in purchasing situations judged to be important. Young consumers consider themselves pet parents and pets represent an extension of self. Thus, pet-related products, by their importance, represent an excellent area of analysis for this inquiry.

Data collection was completed in a way that is contextually relevant and gives the results ecological validity with the assistance of a major supplier of pet food. A total of 470 Gen Z owners of small companion animals were obtained. The partial least squares structural equation modeling testing method is considered appropriate for the model analysis due to the structure and homogeneity of the sample and due to the precision of the method.

Results indicate that, in accordance with social media engagement (SME) theory, high SME elevated social commerce purchase intentions while professional advice seekers reported increased brick-and-mortar shopping. Thus, context-dependent, young consumers may purchase from brick-and-mortar sites.

This paper draws on SME and Advice Response Theory and proposes an original model explaining channel selection preferences for young consumers based on the type of advice sought for important purchasing decisions. The model represents a steppingstone to investigate the mechanism that translates information search sources into buying through different channels.

This chapter outlines the need for global actions on mitigating greenhouse gas (GHG) emissions and introduces the six chapters contained in this issue. The impact of GHG emissions on the environment undoubtedly exacerbates the consequence of climate change and is not constrained within the borders of the emitting countries and companies. Emitting countries (and companies) export much of the harm created by GHG emissions given that the earth's atmosphere intermixes globally. GHG top emitters are not necessarily the victims of its consequences, since the extent to which each country is affected by adverse weather such as floods depends on the distribution of climate vulnerability rather than jurisdictional emission. Hence, global collective actions are required to find plausible solutions to reduce GHG emissions. This issue consists of one literature review and five empirical chapters. The insight from the literature review highlights the dearth of studies addressing GHG emissions reporting and management in Africa and the Middle East. The first three empirical chapters examine the efficacy of corporate governance in facilitating GHG disclosures and performance in China, the United States and India. The fifth chapter examines the effect of the Paris Agreement on climate change disclosures in South Africa. There is mixed evidence as to how corporate governance affects GHG disclosure, but it is clear that the Paris Agreement had a positive impact on climate change disclosures in South Africa. The sixth chapter examines the social determinants of GHG in top 100 emitting countries and documents evidence that energy use determines the extent of GHG emissions in both developed and developing countries. However, the results show that other social determinants such as urbanisation, literacy and corruption contribute in varying ways to GHG emissions in developing countries. Taken together, the collection of chapters in this issue provides incremental understanding to the effect of GHG emissions and necessary actions that can help in mitigating them.

This chapter explores the relevance of critical race theory (CRT) and queer theory to the relational aspects of program evaluation. Often conceptual binaries that undergird traditional evaluation theory and practice (e.g., internal versus external evaluation, subjective versus objective analysis, observation versus intervention, and insider versus outsider positionalities) adversely influence rigid social roles between evaluator and participant limit a study's effectiveness in supporting programs for equity in contemporary school districts. To illustrate this approach, an array of problems within a program evaluation of a district-wide ethnic studies reform initiative is presented. Approaches to these challenges rooted in tenets of CRT and queer theory illustrate how the district was able to clarify goals and develop an effective implementation plan that focused on effective ethnic studies curriculum and pedagogy.

Purpose: This chapter aims to perform text analysis to investigate the academic area delimitated by economic and financial performance and money laundering.

Need for the study: The findings contribute to the body of literature by providing important insights in terms of money laundering and financial performance.

Methodology: In order to achieve the research objective, further than 640 papers were retrieved from the Web of Science from 1994 to 2022, concentrating on the most referenced documents found in the superior quartile.

Findings: The empirical findings emphasise that the article with the unique words Fraud Detection System: A Survey by Abdallah A., Maarof M. A., and Zainal A., examines a complete and systematic assessment of the concerns and obstacles that impede the performance of fraud detection systems. Furthermore, topic modelling findings highlighted the presence of four main topics: topic 1 – identified by ‘performance’, ‘firms’, ‘financial’, ‘fraud’, and ‘board’; topic 2 – described in terms of ‘fraud’, ‘accounting’, ‘evidence’, ‘audit’, and ‘research’; topic 3 – identified by ‘firms’, ‘fraud’, ‘financial’, ‘CEO’, and ‘results’ while topic 4 – identified through ‘fraud’, ‘detection’, ‘data’, ‘cost’, and ‘card’.

Practical implications: This study will act as a guide for researchers of the financial performance field to explore the scientific publications in the field of money laudering.

The development of financial technology (fintech), especially digital payments (e-payments), aims to increase the efficiency and effectiveness of economic transactions. This study aims to see the extent to which microentrepreneurs in Indonesia and Malaysia take advantage of the existence of e-payments in developing their business and the factors that influence the adoption of e-payments.

This study uses qualitative and quantitative approach. For quantitative approach, partial least squares structural equation modeling (PLS-SEM 4.0) was used to analyze the data. Using the nonprobability convenient sampling technique, this study collected 400 respondents from microenterprises in Indonesia and Malaysia in various regions.

Most of the microentrepreneurs in Indonesia and Malaysia have used fintech platforms, especially e-wallet and ATM debit. However, for quick response code-based fintech for business transactions, most microentrepreneurs have not taken advantage of the platform. Then the results of the digital payment adoption factor also differ for each country.

This study is valuable for decision-makers and regulators. These results can be used to find a roadmap for regulators to build a digital economy, especially digital payments for microenterprises in both countries. In addition, these results can be used as a basis for making policies regarding digital payments.

To the best of the authors’ knowledge, this is the first study to compare e-payment adoption by microentrepreneurs in Indonesia and Malaysia. Indonesia and Malaysia are two countries in the Southeast Asia region that have great attention in fintech development. This study provides new insights about fintech, especially digital payments as a strategic approach in the digitalization era.

To replicate and extend research on psychopathy and intrinsic interpersonal preferences under the broader umbrella of affiliation, intimacy and antagonism, this paper aims to examine motivational correlates of psychopathy in a nonclinical sample (N = 125).

We used a multimethod design, including self-reports, a behavioral task and a physiological assessment of motive dispositions (automatic affective reactions to stimuli of interpersonal transactions measured with facial electromyography).

Results showed that self-reported psychopathy was negatively associated with self-reported intimacy motive. In the same vein, via the social discounting task, this paper found a negative association between psychopathy and a tendency to share hypothetical monetary amounts with very close others. Finally, regarding fEMG findings, multilevel analyses revealed that although individuals with low levels of psychopathy reacted more positively to affiliative stimuli, individuals with high levels of psychopathy reacted equally positively to both affiliative and antagonistic stimuli, and these results were robust across psychopathy measures. Results remained mostly unchanged on the subscale level.

These findings highlight the contribution of multimethod assessments in capturing nuances of motivation. Implicit physiological measures might be particularly sensitive in capturing motive dispositions in relation to psychopathy. Identifying mechanisms that foster positive connections between psychopathic traits and nonprosocial tendencies may be theoretically and clinically informative, with implications for forensic and penal practices.