Search results
1 – 2 of 2Daniel Kusaila and Natalie Gerhart
Technology-enabled communication used in workplace settings includes nuanced tools such as emojis, that are interpreted differently by different populations of people. This paper…
Abstract
Purpose
Technology-enabled communication used in workplace settings includes nuanced tools such as emojis, that are interpreted differently by different populations of people. This paper aims to evaluate the use of emojis in work environments, particularly when they are used sarcastically.
Design/methodology/approach
This research uses a survey method administered on MTurk. Overall, 200 participants were included in the analysis. Items were contextualized from prior research and offered on a seven-point Likert scale.
Findings
Females are better able to understand if an emoji is used sarcastically. Additionally, older employees are more capable of interpreting sarcasm than younger employees. Finally, understanding of emojis has a negative relationship with frustration, indicating that when users understand emojis are being used sarcastically, frustration is reduced.
Research limitations/implications
This research is primarily limited by the survey methodology. Despite this, it provides implications for theory of mind and practical understanding of emoji use in professional settings. This research indicates emojis are often misinterpreted in professional settings.
Originality/value
The use of emojis is becoming commonplace. The authors show the use of emojis in a professional setting creates confusion, and in some instances can lead to frustration. This work can help businesses understand how best to manage employees with changing communication tools.
Details
Keywords
Laivi Laidroo, Merle Küttim, Kirsti Rumma, Paavo Siimann and Mari Avarmaa
This study explores the causes of delayed mandatory annual report filings of private companies in Estonia.
Abstract
Purpose
This study explores the causes of delayed mandatory annual report filings of private companies in Estonia.
Design/methodology/approach
The authors use an online survey targeting companies that had submitted annual reports for 2017 late (late-filers) or failed to submit these by July 2020 (non-filers). The responses of 492 late-filers and 122 non-filers are analysed with exploratory factor analysis, Mann–Whitney U-Test and logistic regression.
Findings
Annual report filing decisions of both, late-filers and non-filers, are strongly driven by administrative costs attached to the preparation and submission of reports with non-filers perceiving these to be significantly greater. The relevance of other disclosure-related costs and benefits remains similar for both late-filers and non-filers. While proprietary and privacy concerns remain rather unimportant, benefits of timely disclosure, in the form of access to financing and possibilities to continue ordinary business activities, remain important disclosure timing drivers.
Practical implications
Policy interventions should focus on preventive measures that hinder companies' ordinary business activities in case of non-compliance to reporting deadlines. Monetary sanctions can be used to strengthen the desired behaviour alongside broader clarification of the purpose of mandatory reporting and available exemptions.
Originality/value
The authors propose an empirically testable comprehensive one-period model of disclosure timing decisions of private companies differentiating late-filers and non-filers. The authors address the limitations of previous studies through a survey that allows the authors to draw direct inferences about the trade-offs between different decision drivers and the motivations behind managers' disclosure timing decisions.
Details