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This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

Research is needed regarding how to influence young adults’ patterns of cell phone use while driving, amid social pressures to stay connected to their peers. Such insight could form the basis of a social marketing campaign. This study aims to explore the potential of inoculation and narrative messages as strategies to protect (i.e. generate resistance against) negative attitudes toward texting and driving.

Using a three-phase experiment, the investigation explored the impact of different communication message strategies (i.e. inoculation, narrative, control) aimed at reducing texting while driving.

Results indicated that, for college students exposed to messages in support of texting and driving, inoculation messages were superior to both narrative and control messages. These findings can guide the development of strategic social marketing interventions.

Social marketing scholars and practitioners should consider weaving inoculation messages throughout social marketing campaigns focused on this important issue.

To the authors’ knowledge, this is the first study to evaluate and compare inoculation and narrative strategies in the context of texting and driving.

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

This study investigated what are the effective leadership styles and practices that boost employees’ work outcomes during the COVID-19 pandemic from the perspective of facilities management professionals (FMPs).

Three predominant leadership styles (transformational, transactional contingent reward and disaster management) were operationalized into 38 leadership practices (X variables) and 8 work outcomes (Y variables). The explanatory sequential research design was adopted. Online questionnaire survey was first conducted on FMPs who managed facilities during the critical periods of COVID-19 pandemic in Singapore. In-depth interviews were then carried out with subject matter experts to elaborate on the quantitative findings.

During the pandemic, FMPs were significantly stressed at work, but also experienced significant job satisfaction and satisfaction with their leaders/supervisors. Statistical results revealed a range of leadership practices that are significantly correlated with FMPs’ work outcomes. One leadership practice is critical as it affects 4 of the 8 FMPs’ work outcomes - frequently acknowledging employees’ good performance during the pandemic.

The study explored 3 leadership styles. There are other styles like laissez faire and servant leadership that might also affect work outcomes.

Based on the findings, suggestions were provided to organizations that employ FMPs on how to improve their work outcomes during a crisis such as a pandemic.

The novelty is the discovery that in the context of a global disaster such as the COVID-19 pandemic, the most relevant leadership styles to boost employees’ work outcomes are transactional contingent reward and disaster management leadership. The study adds to knowledge by showing that not one leadership style is superior – all 3 styles are complementary, but distinct, forms of leadership that need to work in tandem to boost FMPs’ work outcomes during a crisis such as a pandemic.

The aim of this study is to assess the mediating effect of source appearance (SA) and self-influencer congruence (SIC) on the relationship between visual content (VC) and customer engagement (CE) towards mobile advertisement.

This study uses a quantitative approach to test the proposed model based on the stimulus–organism–response (SOR) theory. The non-probability purposive sampling technique was used to collect data from Pakistani mobile users through a self-administered questionnaire.

The study results prove that VC alone cannot generate mobile users’ engagement. SA is the key in this regard, which has a relatively higher importance compared to SIC. Furthermore, the serial mediation effect of SA and SIC on CE shows that attractive sources are likely to induce higher SIC and subsequent CE.

The results reveal that without a pleasing SA and positive SIC, mobile users skip the ads by perceiving them to be irritating or interruptive. Mobile ads might cost relatively less, but the advertisers should understand the significance of the SA toward minimizing the mobile advertising skepticism.

Advertisers can enhance the user’s engagement on mobile devices by addressing both the SA and SIC in their VC. The combined effect of both the SA and SIC on CE has not been assessed before. Furthermore, this study has used the SOR mechanism to examine CE.

El objetivo general de esta investigación es evaluar el efecto mediador de la apariencia de la fuente (SA) y la congruencia del auto-influencer (SIC) en la relación entre el contenido visual (CV) y el compromiso del cliente (CE) hacia la publicidad móvil.

Este estudio utiliza un enfoque cuantitativo para probar el modelo propuesto basado en la teoría estímulo-organismo-respuesta (SOR). Se utilizó la técnica de muestreo intencional no probabilístico para recoger datos de usuarios de móviles paquistaníes mediante un cuestionario autoadministrado.

Nuestros resultados demuestran que el contenido visual por sí solo no puede generar el compromiso de los usuarios de móviles. La apariencia de la fuente es la clave a este respecto, que tiene una importancia relativamente mayor en comparación con la congruencia del auto-influencer. Además, el efecto de mediación en serie de SA y SIC en CE muestra que es probable que las fuentes atractivas induzcan un mayor SIC y el consiguiente compromiso del cliente.

Los resultados revelan que sin una SA agradable y una SIC positiva, los usuarios de móviles omiten los anuncios al percibirlos como irritantes o interruptores. Los anuncios para móviles pueden costar relativamente menos, pero los anunciantes deben comprender la importancia de la apariencia de la fuente para minimizar el escepticismo de la publicidad móvil.

Los anunciantes pueden mejorar la participación del usuario en los dispositivos móviles abordando tanto la AS como el SIC en sus contenidos visuales. Hasta ahora no se había evaluado el efecto combinado de la AS y el SIC en el CE. Además, este estudio ha utilizado el mecanismo del SOR para examinar el engagement del cliente.

本研究的总体目标是评估源外观（SA）和自我影响者一致性（SIC）对移动广告视觉内容（VC）和客户参与（CE）之间关系的中介效应。

本研究采用定量方法来检验基于刺激-有机体-反应（SOR）理论提出的模型。研究采用了非概率目的性抽样技术, 通过自填问卷的方式向巴基斯坦移动用户收集数据。

我们的研究结果证明, 仅靠视觉内容并不能引起移动用户的参与。在这方面, 源外观是关键, 与自我影响者一致性相比, 源外观的重要性相对更高。此外, SA 和 SIC 对 CE 的串联中介效应表明, 有吸引力的信息源可能会诱发更高的 SIC 和随后的客户参与。

研究结果表明, 如果没有令人愉悦的SA和积极的SIC, 移动用户就会认为广告具有刺激性或干扰性, 从而跳过广告。移动广告的成本可能相对较低, 但广告商应了解广告源外观对减少移动广告怀疑的重要性。

广告商可以通过在视觉内容中同时考虑广告联盟和广告投放中心这两个因素, 提高用户在移动设备上的参与度。之前从未有人评估过 “SA “和 “SIC “对消费者参与度的综合影响。此外, 本研究还使用了 SOR 机制来考察客户参与度。

Burnout is an issue affecting not only individual officers, but also the agencies they work for and the communities they serve. Despite its prevalence, there is limited evidence for effective interventions that address officer burnout. This study aims to advance this area of study by identifying organizational factors associated with police burnout. By identifying these factors, stakeholders interested in officer wellness will have more clearly defined targets for intervention.

Self-report data were gathered from US police officers partitioned into command staff (n = 125), detective (n = 41), and patrol officer (n = 191) samples. Bootstrapped correlations were calculated between 20 organizational stressors and officer burnout.

Findings revealed several shared organizational stressors associated with burnout regardless of role (command staff, detective, patrol officer), as well as several role-specific organizational stressors strongly associated with burnout. Together, these findings suggest utility in considering broad-based organizational interventions and role-specific interventions to affect burnout amidst varying job duties.

Primary limitations to consider when interpreting these results include sample homogeneity, unequal subsample sizes, cross-sectional data limitations, and the need for implementation of interventions to test the experimental effects of reducing identified organizational stressors.

This study may provide command staff and consulting parties with targets to improve departmental conditions and officer burnout.

This represents the first study to evaluate organizational stressors by their strength of association with burnout across a stratified police sample.

This study aims to contribute to the ongoing discussion of how consumers approach shopping directly via social media by explicating decisions related to trust on social media and how various types of electronic word of mouth (eWOM; ratings and reviews, recommendations and referrals and social media communities) contribute to these decisions.

A total of 198 respondents with experience shopping directly via social media were instructed to select the platform on which they had the most shopping experience (Facebook, Instagram, TikTok, Pinterest, etc.) to answer relevant survey questions. Structural equation modeling (SEM) was used for analyzing the results.

Findings reveal that eWOM provided by strong ties (recommendations and referrals; social media communities) is superior to weak ties (ratings and reviews). Surprisingly, ratings and reviews do not significantly relate to trust in the retailer, suggesting that this information may be necessary but not sufficient for trusting retailers on social media.

This research distinguishes trust decisions related to shopping on social media and clarifies how each type of eWOM uniquely influences trust in the retailer by using tie strength theory.

The purpose of this study is to understand the effect of different brand positions (underdog vs top dog) and comparative advertising on consumers’ brand attitudes. Additionally, this study also aims to demonstrate the effects of inspiration, self-relevance and empathy on the relationship between brand positioning and comparative advertising.

A two-by-three factorial design was employed with brand positions (underdog vs top dog) and three types of comparative advertising (noncomparative, indirect comparative and direct comparative) as the independent variables. Inspiration serves as the mediator, while self-relevance and empathy act as moderators and brand attitude is the dependent variable.

The results show that different brand positions significantly affect brand attitudes, with respondents having a better brand attitude toward the underdog brand. Brand attitude is partially mediated by inspiration. Self-relevance moderates the relationship between brand positioning and brand attitude. However, brand positioning, comparative advertising and empathy do not have interaction effects.

This study contributes to a better understanding of the effect of psychological variables on brand positioning and comparative advertising.

The results suggest that the underdog setting requires a real and honest story because consumers will spot a fake underdog story, which will damage consumer trust in the brand and harm the brand image.

There is a lack of research using psychological variables to demonstrate the effect of being the underdog brand. This study contributes to the literature by employing psychological variables to illustrate the effect of underdog positioning. These findings can help brands develop branding positioning strategies.

The purpose of this paper is to examine the extent to which cultural differences and slogan meaning type affect the role of comprehension in attitude toward the ad (A_ad) and attitude toward the brand (A_brand) formation.

In an online experiment, a total of 256 adult participants from the USA (ranged in age from 19 to 26 years old) and 184 participants from France (ranged in age from 18 to 28) were randomly assigned to one of the two conditions (slogan: single meaning vs polysemous) in a between-subjects experimental design. After getting exposed to the ad, participants responded to questions related to their A_ad, A_brand, comprehension, uncertainty avoidance and demographics.

Results from this research demonstrate the moderating effect of uncertainty avoidance and slogan type (single meaning vs polysemous) on the relationship between comprehension and A_ad. The authors show that for polysemous (and not single meaning) slogans, comprehension results in more favorable A_ad for low uncertainty avoidance individuals than for high uncertainty avoidance individuals. In addition, the authors demonstrate the mediating effect of A_ad in the relationship between comprehension and A_brand.

The authors used nationality as a proxy for culture. Future research should include other cultural dimensions in the development of conceptual models and analysis of data. Another limitation is that the authors used a college student sample for this research. A more representative sample should be used in future research to examine cultural differences in interpreting adverting messages. One other limitation concerns the measurement tool the authors used to measure objective versus subjective comprehension in this research. While the theoretical foundations of the two modes of comprehension are clear and robust, improved measurement tools can enhance the validity and reliability of future research. Finally, the authors suggest that future research examine the effect of such variables as figure-ground contrast, figure attractiveness, stimulus repetition, prototypicality, symmetry and semantic or visual priming that may impact the processing of brand slogans.

This study argues that the processing of brand slogans in advertising is impacted by culture. Individuals from different cultures perceive and comprehend brand slogans differently. This study contributes to the research stream that examines the influence of cultural dimensions on the effectiveness of advertising by focusing more precisely on the impact of uncertainty avoidance (one of Hofstede’s cultural dimensions). In the case of single meaning slogans, advertisers might diminish the use of objective comprehension advertising strategies to influence both individuals with high and low uncertainty avoidance. In the case of polysemous slogans, advertisers should consider that consumers with high uncertainty avoidance (vs low uncertainty avoidance) are impacted more by subjective comprehension (vs objective comprehension) when forming A_ad and A_brand.

This research contributes meaningfully to the marketing literature by examining previous work on ad slogan processing through subjective vs objective comprehension and extending the analysis by incorporating culture as an important factor.