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1 – 10 of 20
Article
Publication date: 23 November 2023

Iman Harymawan, Melinda Cahyaning Ratri and Eka Sari Ayuningtyas

This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.

Abstract

Purpose

This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.

Design/methodology/approach

This study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests, including Propensity Score Matching (PSM), Coarsened Exact Matching (CEM) and the Heckman Model, to demonstrate that it can address issues of causality and endogeneity without introducing bias.

Findings

As a result, the findings of this study indicate a statistically significant negative relationship between CEOs with busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more likely to have financial statement footnotes that are easier to read.

Research limitations/implications

These findings hold significance for clarifying research related to the challenges of contextual analysis in financial statement footnotes, which are distributed by companies on a sentence-by-sentence basis.

Practical implications

The practical implications of the findings pertain to actionable steps that management can undertake and also offer regulators opportunities to monitor the potential for standard setting.

Originality/value

Based on the results presented, the authors are optimistic that the findings will pave the way for broader research on the impact of a busy CEO, encompassing not only financial aspects but also non-financial dimensions. The growing popularity of readability is driven by the proliferation of textual reports that pose challenges in analysis and raise numerous inquiries.

Details

Asian Review of Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1321-7348

Keywords

Article
Publication date: 24 October 2023

Chad S. Seifried, Milorad M. Novicevic and Stephen Poor

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past…

Abstract

Purpose

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past for strategic goals) may evoke and capitalize on different forms of nostalgia. Within, the authors configure four forms of nostalgia (i.e. personal, historical, collective and cultural) from the individual or collective interaction and level of direct experience one has with the past as lived or happened.

Design/methodology/approach

This study uses an historical research approach which involved the identification of primary and secondary sources, facility tour, source criticism and triangulation to create themes of rhetorical history infused with nostalgic narratives using compelling evidence through rich description of this fusion.

Findings

The findings reveal how nostalgia-driven narratives reflecting different collective longing for the re-creation of an American Paradise Lost used by Jack Daniel (i.e. the man) and later but differently by Brown-Forman. This study uncovers how the company’s inherited past was used rhetorically throughout its history, beginning with the nostalgic story of Jack Daniel and the distillery’s nostalgically choreographed location in Lynchburg, Tennessee. This study delves into this setting to highlight the importance of symbols, details, emotional appeals and communications for collective memory and identity development and to showcase the ways in which they are influenced by different types and forms of nostalgia.

Originality/value

This study adds to a limited number of studies focused on understanding the impact of founders on an organization’s brand and how that is malleable. This study responds to scholarly calls to study the influence of sequenced historical rhetoric on an organization and highlight the relevance of social emotions such as nostalgia for rhetorical history. Finally, the theoretical contribution involves the advancing and construction of a theory typology of nostalgia previously proposed by Havlena and Holak in 1996.

Details

Journal of Management History, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1751-1348

Keywords

Book part
Publication date: 1 February 2024

Nisan Yozukmaz

Solo travelling has been one of the rising types of travelling, especially after the pandemic. This study is focused on solo female travellers and aims to present a comprehensive…

Abstract

Solo travelling has been one of the rising types of travelling, especially after the pandemic. This study is focused on solo female travellers and aims to present a comprehensive literature review on solo travelling. For this aim, a detailed literature review is performed. The significance of this study lies in the recent developments in countries like Iran regarding women's rights, and it needs to be understood that women are powerful, and they can prove that by travelling solo. This study is aimed to contribute to women's empowerment because it is important to set various examples and pave the way for the next generations towards a more free, enlightened, conscious and modern future. As a segment, solo female travellers need to be characterised in terms of their demographics and motivations for solo travelling, and destinations should take precautions for their safety and security to be represented and promoted as a safe and modern location where the freedom of each individual is secured.

Details

Future Tourism Trends Volume 2
Type: Book
ISBN: 978-1-83753-971-0

Keywords

Article
Publication date: 11 April 2023

Sulafa Badi

This study explores the role of organisational culture in promoting collective coping strategies in construction project teams in the United Arab Emirates (UAE). Three collective…

Abstract

Purpose

This study explores the role of organisational culture in promoting collective coping strategies in construction project teams in the United Arab Emirates (UAE). Three collective coping strategies were examined, including problem-focused, relationship-focused and emotion-focused coping strategies.

Design/methodology/approach

O'Reilly et al.’s (1991) organisational culture profile (OCP) assessed organisational culture values. Data were collected through an online questionnaire from practitioners in the United Arab Emirates (UAE) construction organisations.

Findings

The findings show a high correlation between competitiveness culture values and problem-focused team coping strategy. Relationship-focused team coping strategy was found to have a high correlation with emphasis on rewards and performance orientation values. Conversely, an emotion-focused team coping strategy correlates highly with competitiveness, supportiveness and emphasis on rewards cultural values.

Research limitations/implications

The cross-sectional design of the survey and the UAE context may present limits to the generalisability of findings.

Practical implications

Limited attempts have been made to study collective coping in construction project teams. The study paves the path for exploring emergent socio-psychological concepts in construction organisations, including the impact of organisational culture on team collective coping with adverse events.

Originality/value

Understanding the pivotal impact of culture on successful team coping provides managers with valuable insights into managing situational adversity in construction project teams.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 3
Type: Research Article
ISSN: 1741-0401

Keywords

Abstract

Details

Thriving in Academic Leadership
Type: Book
ISBN: 978-1-83753-303-9

Article
Publication date: 27 February 2024

Ufuk Başar, Almula Umay Karamanlıoğlu and Ünsal Sığrı

The entrepreneurial intention of employees refers to the motive of those who work in a company to resign and start their businesses instead of continuing to be wage earners. It is…

Abstract

Purpose

The entrepreneurial intention of employees refers to the motive of those who work in a company to resign and start their businesses instead of continuing to be wage earners. It is one of the under-studied aspects of entrepreneurship research. Accordingly, this research paper aimed to find out whether perceived person–organization fit was related to the entrepreneurial intentions of employees and whether perceived workplace ostracism and loneliness mediated this process.

Design/methodology/approach

A cross-sectional study was conducted to achieve the purpose. The data were collected through a questionnaire technique from a total of 572 employees. Participants were from 20 different provinces of Turkey and 27 different sectors. Hypotheses were tested through the structural equation modeling technique.

Findings

Findings indicated that a lack of perceived person–organization fit resulted in entrepreneurial intention. Workplace ostracism resulted in workplace loneliness. Workplace ostracism and loneliness significantly mediated the relationship between perceived person–organization fit and entrepreneurial intention.

Originality/value

To the best of authors’ knowledge, this study was the first to establish and test the relationships between person–organization fit, entrepreneurial intention, workplace ostracism and loneliness. In this regard, findings can benefit researchers and practitioners in better figuring out why some employees leave their companies to start their businesses while others do not.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 14 March 2024

Fangfang Hou, Boying Li, Zhengzhi Guan, Alain Yee Loong Chong and Chee Wei Phang

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social…

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Abstract

Purpose

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social relationship (PSR), this study aims to capture viewers’ lively social feelings toward the streamer as the key factor leading to the purchase behavior of virtual gifts. It also aims to establish a theoretical link between PSR and viewers’ holistic experience in live streaming as captured by cognitive absorption and aims to investigates the role of technological features (i.e. viewer–streamer and viewer–viewer interactivity, streamer-level and viewer-level deep profiling and design aesthetics) in shaping viewers’ experience.

Design/methodology/approach

Based on 433 survey responses, this study employs a combination of structural equation modeling and neural networks to offer valuable insights into the relationships between the technological environment, viewer experience and viewer behavior.

Findings

Our results highlight the salience of PSR in promoting the purchase of virtual gifts through cognitive absorption and the importance of the technological environment in eliciting the viewer experience. This study sheds light on the development of PSR in a technological environment and its relationship with cognitive absorption.

Originality/value

By applying PSR to conceptualize viewers’ perceived connection with the streamer, this study extends the research on purchase behavior in the non-shopping context by providing an enlightened understanding of virtual gift purchase behavior in live streaming. Moreover, by theoretically linking PSR with cognitive absorption, virtual gift purchase and technological features of live streaming, it enriches the theory of PSR and bridges the gap between the design practice of supporting the IT infrastructure of live streaming and research.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

Content available
Book part
Publication date: 9 November 2023

Abstract

Details

Macroeconomic Risk and Growth in the Southeast Asian Countries: Insight from Indonesia
Type: Book
ISBN: 978-1-83797-043-8

Article
Publication date: 18 September 2023

Hasan Celik, David R. Nowicki, Hasan Uvet, Saban Adana and Sedat Cevikparmak

This study aims to empirically test the effects of key characteristics of performance-based contracting (PBC) (i.e. reward/payment scheme, increased supplier autonomy and transfer…

Abstract

Purpose

This study aims to empirically test the effects of key characteristics of performance-based contracting (PBC) (i.e. reward/payment scheme, increased supplier autonomy and transfer of responsibilities) on supplier goal commitment.

Design/methodology/approach

This study developed a conceptual model applying goal-setting theory (GST), expectancy theory (ET) and job characteristics theory (JCT). Survey data were collected and analyzed using structural equation modeling (SEM) to establish a validated measurement instrument for testing the hypotheses.

Findings

The findings revealed that PBC positively affects supplier goal commitment due to its unique characteristics, which translates into improved supplier performance. Furthermore, this study validated the mediating role of goal alignment and felt accountability operating between PBC characteristics and supplier goal commitment.

Research limitations/implications

This study explored the buyer–supplier relationship from the supplier's standpoint. Using a more inclusive data set, future research may involve a dyadic analysis and focus on the effects of the following factors on the supplier goal commitment: relational aspects (e.g. trust and collaboration), the risk transfer from the buyer to the supplier, different incentive schemes and successful PBC implementation factors.

Practical implications

This study presents new, validated insights for contract selection, design and management. It underlines the importance of choosing the proper contract, having the appropriate contract design based on the desired outcomes and effective contract management by exhibiting the psychological/behavioral effect of fundamental PBC characteristics.

Originality/value

PBC represents an active research stream, but its psychological/behavioral implications are understudied. Therefore, this research puts forth a conceptual framework with multiple testable hypotheses illustrating the relationship between PBC and supplier goal commitment.

Details

International Journal of Physical Distribution & Logistics Management, vol. 53 no. 10
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 5 February 2024

Rebecca J. Jones and Stephen A. Woods

A specific area of interest in the coaching literature is focused on exploring the intersection of personality and coaching; however, research has yet to explore whether coaching…

Abstract

Purpose

A specific area of interest in the coaching literature is focused on exploring the intersection of personality and coaching; however, research has yet to explore whether coaching exerts reciprocal effects on personality traits (i.e. if personality trait change can accompany coaching). Utilizing the explanatory theoretical framing of the Demands-Affordances TrAnsactional framework (Woods et al., 2019), we propose that coaching may indirectly facilitate personality trait change by firstly enabling the coachee to reflect on their behaviors, second, implement desired behavioral changes which consequently facilitate personality trait change.

Design/methodology/approach

A quasi-experiment was conducted to explore coaching and personality trait change. Students participating in a demanding, work-based team simulation (N = 258), were assigned to either an intervention group (and received one-to-one coaching) or a control group (who received no intervention). Personality traits were measured before and after coaching and positioned as the dependent variable.

Findings

Results indicate that participants in the coaching group exhibited significant changes in self-reported agreeableness, conscientiousness, extraversion and core self-evaluations, which all significantly decreased after coaching; however, no change was observed for the control group.

Originality/value

We provide the first exploration of coaching and personality trait change, contributing to both the coaching literature, by providing evidence regarding the efficacy of coaching to facilitate personality trait change in coachees, and the personality literature, by highlighting coaching as an important tool for those interested in personality trait change. Our research also has implications for other interventions such as mentoring, as we provide support for the notion that interventions can support personality trait change.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

1 – 10 of 20