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1 – 10 of 25Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
Abstract
Purpose
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.
Design/methodology/approach
A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.
Findings
Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.
Practical implications
The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.
Social implications
Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.
Originality/value
This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
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Chia-Wei Huang, Chih-Yen Lin and Chin-Te Yu
Findings in the literature indicate leading financial analysts attract high levels of market attention and provide more accurate earnings forecasts prior to becoming all-star…
Abstract
Findings in the literature indicate leading financial analysts attract high levels of market attention and provide more accurate earnings forecasts prior to becoming all-star analysts. Furthermore, these analysts significantly impact the investment decisions of other market participants and thus the market price of assets. Therefore, this study examines the information role of leading financial analysts and identifies two significant conclusions. First, the positive outcomes of these analyst leaders are more informative and attract more followers. Second, informational herding by followers of these analysts is not as naïve as suggested in previous studies, as followers who smartly use information from analyst leaders tend to perform better. We also find that analysts who practice smart learning by studying and selectively employing analyst-leader decisions achieve better career outcomes.
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Mojtaba Poorrezaei, Christopher Pich and Sheilagh Resnick
This study aims to construct an integrated retail customer experience framework with a single view across platforms and to suggest a new conceptualisation of the customer…
Abstract
Purpose
This study aims to construct an integrated retail customer experience framework with a single view across platforms and to suggest a new conceptualisation of the customer experience term.
Design/methodology/approach
A qualitative approach was adopted. Thirty participants were asked to simulate their customer journey in an established UK department store retailer. Their experience was captured through focus groups and analysed by thematic analysis.
Findings
The findings indicate that the existence of personalisation and emotional attachment will enhance the customer experience. A new integrated retail customer experience framework is offered incorporating the traditional “7Ps” of marketing and a proposed eighth “P”, which is conceptualised as personal connection.
Originality/value
To the best of the authors’ knowledge, this is the first empirical study to use the notion of personal connection as a dialectic relationship between emotional attachment and personalisation as the central discussion in developing customer experience within a retail setting. This study captures this experience through a unique method of replication of the retail customer journey across multiple channels.
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Amélia Brandão and Mahesh Gadekar
This study aims to examines how renaming music festivals with brand names affect festivalgoers' purchase intention in a Southwestern European country.
Abstract
Purpose
This study aims to examines how renaming music festivals with brand names affect festivalgoers' purchase intention in a Southwestern European country.
Design/methodology/approach
This study uses 291 festivalgoers' responses attending five music festivals in a Southwestern European country with structural equation modeling.
Findings
The study shows that the brand experience at the music festival directly influences brand attitude, which in turn positively influences purchase intention. The results also show the direct impact of event-sponsor fit on brand image transfer (BIT), positively affecting purchase intention.
Research limitations/implications
The study examined only five music festivals in a Southwestern European country. Further studies can investigate multiple music festivals in different geographic regions. Four of the five sponsoring brands of the music festivals are telecommunication operators. Also, this study did not explore the differences in the effect of destination image, artist image and festivalgoers' attachment to music festivals.
Practical implications
The brand sponsorship of music festivals should ensure the event-sponsor fit to impact BIT and purchase intention positively. A synergy between events and sponsors must be created to involve consumers with the brands.
Originality/value
This study uses congruity theory in a music festival setting. The investigation is unique as it is conducted at five music festivals in a Southwestern European country.
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Mahdi Salehi, Raed Ammar Ajel and Grzegorz Zimon
The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS.
Abstract
Purpose
The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS.
Design/methodology/approach
A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi Stock Exchange from 2012 to 2018 using a multivariate regression model based on panel data technique.
Findings
The results indicate a negative and significant correlation between the board independence, audit committee independence, management team stability and remuneration of the board of directors and financial reporting transparency. In contrast, there is a positive and significant correlation between the board expertise, audit committee expertise and managerial ownership, with financial reporting transparency. Moreover, ISIS has had a direct and significant impact on the correlation between the board of directors’ independence and remuneration with financial reporting transparency. The present study also tested research models using additional methods (such as feasible generalised least squares, ordinary least squares, random effects and T + 1) to obtain better results. The results of these different methods were entirely in line with the main results of the research.
Originality/value
The political and economic instability resulting from the entry of ISIS into Iraq has created severe problems for society’s economic, political, security and performance dimensions. Macroeconomic uncertainty driven by terrorist activities can negatively affect managers’ perceptions of firms’ future performance and result in poor judgments and estimations, significantly impacting business units' financial reporting transparency. Because no study has examined the relationship between corporate governance and financial reporting transparency on the Iraq stock exchange before and after the presence of ISIS, this study examines such a relationship. Although the economic and political situation in Iraq may not be identical to that in other nations, much of the experience in Iraq is anticipated to apply to other countries in the region.
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Mohamed Malek Belhoula, Walid Mensi and Kamel Naoui
This paper examines the time-varying efficiency of nine major Middle East and North Africa (MENA) stock markets namely Egypt, Bahrain, UAE, Jordan, Saudi Arabia, Oman, Qatar…
Abstract
Purpose
This paper examines the time-varying efficiency of nine major Middle East and North Africa (MENA) stock markets namely Egypt, Bahrain, UAE, Jordan, Saudi Arabia, Oman, Qatar, Morocco and Tunisia during times of COVID-19 pandemic outbreak and vaccines.
Design/methodology/approach
The authors use two econometric approaches: (1) autocorrelation tests including the wild bootstrap automatic variance ratio test, the automatic portmanteau test and the Generalized spectral test, and (2) a non-Bayesian generalized least squares-based time-varying model with statistical inferences.
Findings
The results show that the degree of stock market efficiency of Egyptian, Bahraini, Saudi, Moroccan and Tunisian stock markets is influenced by the COVID-19 pandemic crisis. Furthermore, the authors find a tendency toward efficiency in most of the MENA markets after the announcement of the COVID-19's vaccine approval. Finally, the Jordanian, Omani, Qatari and UAE stock markets remain globally efficient during the three sub-periods of the COVID-19 pandemic outbreak.
Originality/value
The results have important implications for asset allocations and financial risk management. Portfolio managers may maximize the benefit of arbitrage opportunities by taking strategic long and short positions in these markets during downward trend periods. Policymakers should implement the action plans and reforms to protect the stock markets from global shocks and ensure the stability of the stock markets.
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Jessica B. Koslouski, Kristabel Stark and Sandra M. Chafouleas
School violence can cause or exacerbate individual and collective trauma. Trauma-informed school approaches offer schools and educators guidance for how to respond. In this…
Abstract
School violence can cause or exacerbate individual and collective trauma. Trauma-informed school approaches offer schools and educators guidance for how to respond. In this chapter, we provide an overview of trauma-informed school approaches and their contributions to healing individual and collective trauma. We begin this chapter by addressing the complex intersection of disability and trauma, and the unique implications of school-based violence for students with disabilities and their teachers. We then define trauma-informed care, describe current short- and long-term trauma-informed school approaches, and explain the aims of these approaches at individual and collective levels. Next, we locate trauma-informed responses to school violence in a context of systemic trauma and share considerations for disrupting the systemic conditions that perpetuate trauma and school violence. We discuss critiques of the trauma-informed care movement and conclude with recommendations for scholars pursuing research in this area.
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