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The article hypothesizes that the level of corporate social responsibility affects both the informativeness of earnings and the magnitude of discretionary accounting accrual…
Abstract
The article hypothesizes that the level of corporate social responsibility affects both the informativeness of earnings and the magnitude of discretionary accounting accrual adjustments. The hypothesis exploits: (1) the positive relationship between corporate social responsibility and firms’ risk-return profiles; and (2) managers’ incentives in using discretionary accounting accrual adjustments. Results show that corporate social responsibility is positively associated with earnings’ explanatory power for returns and related to the magnitude of accounting accrual adjustments.
Chloe Downes, Roya Rahimi and Peter Robinson
This chapter investigates the role of social media in enhancing the interactions between customers and event management. It is based on a field study conducted on three UK horse…
Abstract
This chapter investigates the role of social media in enhancing the interactions between customers and event management. It is based on a field study conducted on three UK horse racing events using a set of interviews and questionnaires to probe the views of the audience and the managers. Findings underscore the growing importance of social media, which are progressively embraced by consumers as part of their daily communication mix. Horse racing customers are likely to use social media to leave event feedback. While there is demand for a reply, interviewed managers admit a weakness regarding the use of social media to gain post-event feedback − which can act as an important means to engage and co-create value with customers.
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Agnes Lindell and Stefan Olander
Social sustainability is of increasing importance in societal development, which will affect the implementation of construction projects. The social responsibilities for both…
Abstract
Purpose
Social sustainability is of increasing importance in societal development, which will affect the implementation of construction projects. The social responsibilities for both construction clients and suppliers will be an increasingly relevant part of their business processes. The objective of this study is to evaluate how the procurement process functions today with respect to social considerations.
Design/Methodology/Approach
The empirical data is based on interviews with procurement officials for each studied contract, together with official guidelines concerning social considerations and tender documents for each studied contract. Furthermore, the interviews addressed the level of knowledge that exists with procurement officials concerning social considerations in the procurement of road and railroad projects.
Findings
The results showed that there was a positive attitude towards social considerations in the procurement process and that there is a need in the construction sector to consider social issues to a higher degree.
Research Limitations/Implications
This study is based on six road and five railroad contracts within the Swedish Transport Administration as the client organization.
Practical Implications
It was evident that the level of knowledge with individual procurement officials concerning social issues is relatively low and needs to be increased. There is a perception that the management social considerations in construction procurement need to be clarified.
Originality/Value
Further research is needed to develop procedures, guidelines, routines and strategies for social considerations in procurement. Another important issue for further research is the development of routines to follow up social terms of contract during the implementation of the project.
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The number of women entrepreneurs has grown substantially over the last decade; however, there is still a gender gap in terms of access to capital, business size, and revenue…
Abstract
The number of women entrepreneurs has grown substantially over the last decade; however, there is still a gender gap in terms of access to capital, business size, and revenue. Women have weaker social networks and are less likely to receive funding, often facing discrimination in their attempts. As a result, most women entrepreneurs have fewer resources than men, making it harder for them to succeed in their new ventures. This chapter discusses how using social media can help women grow their social capital to improve access to funding, potential customers, and mentors – helping to shatter the entrepreneurial glass ceiling.
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This chapter provides both an introduction to the volume and a brief review of literature on special social groups and social factors as linked to disparities in health and health…
Abstract
Purpose
This chapter provides both an introduction to the volume and a brief review of literature on special social groups and social factors as linked to disparities in health and health care services.
Methodology/approach
This chapter takes the form of a literature review.
Findings
The chapter argues for the importance of greater examination of special social groups and other social factors in understanding disparities in health and health care services.
Originality/value
Reviews the issues of special social groups and other social factors and previews this volume.
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