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This research is a critical discourse analysis (CDA) of Trump's speech on January 6, 2021, which results in his supporters' storming the US Capitol in order to challenge certifying Biden's victory. The Democrats accused Trump of incitement of insurrection. Consequently, Trump was impeached. This article investigates Trump's speech to label it as hate speech or free speech.

Analytical framework is tri-dimensional. The textual analysis is based on Halliday's notion of process types and Huckin's discourse tools of foregrounding and topicalization. The socio-cognitive analysis is based on Van Dijk's ideological square and his theory of mental models. The philosophical dimension is founded on Habermas's theory of discourse. These parameters are the cornerstones of the barometer that will be utilized to reach an objective evaluation of Trump's speech.

Findings suggest that Trump usually endows “I, We, You” with topic positions to lay importance on himself and his supporters. He frequently uses material process to urge the crowds' action. He categorizes Americans into two conflicting poles: He and his supporters versus the media and the Democrats. Mental models are created and activated so that the other is always negatively depicted. Reports about corruption are denied in court. Despite that, Trump repeats such reports. This is immoral in Habermas's terms. The study concludes that Trump delivered hate speech in order to incite the mob to act in a manner that may change the election results.

The study is original in its tri-dimensional framework and its data of analysis.

This paper aims to map the creation and evolution of centering resonance analysis (CRA). This method was an innovative approach developed to conduct textual content analysis in a semi-automatic, theory-informed and analytically rigorous way. Nevertheless, despite its robust procedures to analyze documents and interviews, CRA is still broadly unknown and scarcely used in management research.

To track CRA’s development, the roadmapping approach was properly adapted. The traditional time-based multi-layered map format was customized to depict, graphically, the results obtained from a systematic literature review of the main CRA publications.

In total, 19 papers were reviewed, from the method’s introduction in 2002 to its last tracked methodological development. In all, 26 types of CRA analysis were identified and grouped in five categories. The most innovative procedures in each group were discussed and exemplified. Finally, a CRA methodological roadmap was presented, including a layered typology of the publications, in terms of their focus and innovativeness; the number of analysis conducted in each publication; references for further CRA development; a segmentation and description of the main publication periods; main turning points; citation-based relationships; and four possible future scenarios for CRA as a method.

This paper offers a unique and comprehensive review of CRA’s development, favoring its broader use in management research. In addition, it develops an adapted version of the roadmapping approach, customized for mapping methodological innovations over time.

This study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.

Leveraging a dataset of 1,480 firm-year observations from the Tehran Stock Exchange spanning from 2013 to 2022, the study employs text mining to quantify linguistic features of corporate culture and transparency, specifically readability and tone, within annual financial statements and Management Discussion and Analysis (MD&A) reports.

Our results confirm a positive and significant relationship between corporate culture and financial reporting transparency. The distinct dimensions of corporate culture — Creativity, Competition, Control, and Collaboration — each uniquely enhance financial transparency. Robustness tests including firm fixed-effects, entropy balancing, Generalized Method of Moments (GMM), and Propensity Score Matching (PSM) validate the profound influence of corporate culture on transparency. Additionally, our analysis shows that corporate culture significantly affects the disclosure of business, operational, and financial risks, with varying impacts across risk categories. Cross-sectional analysis further reveals how the impact of corporate culture on transparency varies significantly across different industries and firm sizes.

The study’s scope, while focused on Iran, opens avenues for comparative research in different cultural and regulatory environments. Its reliance on text mining could be complemented by qualitative methods to capture more nuanced linguistic subtleties.

Findings underscore the strategic importance of cultivating a transparent corporate culture for enhancing financial reporting practices and stakeholder trust, particularly in emerging economies with similar dynamics to Iran.

This research is pioneering in its quantitative analysis of the textual features of corporate culture and its impact on transparency within Iranian corporate reports, integrating foundational theoretical perspectives with empirical evidence.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

The purpose of this paper is twofold: first, to propose a methodology to empirically investigate the longitudinal development of social media content concerning buildings characterized by iconic architecture and second, to report on the application of this methodology.

We collected and analyzed empirical data of social media content shared via Instagram between 2011 and 2019 on 16 buildings that can be considered iconic architecture projects. Using an automated pipeline, we collected and processed 264,000 posts and 140,000 images from Instagram for the selected case studies. By studying the posting activity of Instagram users through time series analysis and conducting content analysis of the social media posts by means of both image classification and topic modeling, we report on the development of users’ capturing and reception of the selected case studies on Instagram over time.

First, we identify two distinct time patterns of social media content: instantly popular buildings whose popularity fades over time and buildings that gradually gain popularity over time. Second, we distinguish differences in the content of social media posts: some buildings are primarily covered for their architectural features and others for their cultural function and facilities.

Using empirical investigation of Instagram data on iconic architectural projects, we have identified a correlation: buildings primarily posted for their architecture are generally also the ones to gain instant online popularity that subsequently faded over time. In contrast, buildings primarily posted for their function and facilities slowly gained popularity on the social media platform over time.

While quantification and performance measurement have proliferated widely in academia and the business world, management and organization scholars increasingly agree on the need for a more in-depth focus on the complex dynamics embedded in the construction, use and effects of quantitative measures (pertaining to the thread of research called ethnostatistics). This paper develops a pluralistic method for conducting ethnostatistical research in organizational settings. Whilst presenting practical techniques for conducting research in live settings, it also discusses how historical approaches which focus on source criticism and contextual reconstruction could overcome the limitations of ethnostatistics.

The methodological approach of this paper encompasses an in-depth discussion of the ethnostatistical method, its underlying assumptions and its methodological limitations. Based on this analysis, the authors propose a pluralistic method (model) for conducting ethnostatistical research in organizational settings based on the integration of 1) research practices employed by one of the authors conducting ethnostatistical research in a large multinational organization and 2) best practices from ethnographic and historical research.

This paper suggests how historical approaches can successfully join ethnostatistical enquiries in an attempt to overcome some limitations in existing conventional methods. The developed framework explores four levels of analysis (ethnography, statistics at work, rhetoric of statistics and history of statistics) and suggests practical approaches for each level that can contribute to strengthening the research output and overcoming limitations when using ethnostatistics.

This paper contributes to the ethnostatistical field by discussing the intersection between history and ethnography and the ways for their complementary use in organizational and management research on quantification processes. As such it offers unique insights and hands-on experience from conducting ethnostatistical enquiries in live organizational settings.

The aim of this paper is to examine the effect of information disclosure by unlisted bond issuers on the stock price informativeness of listed firms in the same industry.

This paper takes advantage of information disclosure during the bond issuance and examines the spillover effect of unlisted bond issuers' information disclosure on listed firms in the stock market. The sample is composed of A-share firms listed on the Shanghai and Shenzhen stock exchanges from 2007 to 2018. All the data are obtained from the China Stock Market and Accounting Research and WIND databases. The impact of bond market information disclosure on price informativeness of listed firms in the same industry is identified through multivariate regression analyses.

Empirical results show that price informativeness of listed firms has a significantly positive association with the information disclosure of same-industry unlisted bond issuers. Further analyses show that the above finding is more significant when information disclosure of bond issuers is a more important channel for acquiring industry information (i.e. when industry is more concentrated, when economic uncertainty is high, and when industry information is less transparent) and understanding the industry competitive landscape (i.e. when bond issuers are relatively large, when bond issuers and listed firms have more direct product competition, when bond issuance firms are large-scale state-owned business groups), and when there are more cross-market information intermediaries (i.e. more cross-market institutional investors and more sell-side analysts). This paper indicates that information disclosure of bond issuers has a positive spillover effect on the stock market.

The novelty of the research is that the authors examine industry information spillover from unlisted firms to listed firms leveraging on unlisted firms' information disclosure in bond markets.

This paper aims to illustrate the scope and challenges of using computer-aided content analysis in international marketing with the aim to capture consumer sentiments about COVID-19 from multi-lingual tweets.

The study is based on some 35 million original COVID-19-related tweets. The study methodology illustrates the use of supervised machine learning and artificial neural network techniques to conduct extensive information extraction.

The authors identified more than two million tweets from six countries and categorized them into PESTEL (i.e. Political, Economic, Social, Technological, Environmental and Legal) dimensions. The extracted consumer sentiments and associated emotions show substantial differences across countries. Our analyses highlight opportunities and challenges inherent in using multi-lingual online sentiment analysis in international marketing. Based on these insights, several future research directions are proposed.

First, the authors contribute to methodology development in international marketing by providing a “use-case” for computer-aided text mining in a multi-lingual context. Second, the authors add to the knowledge on differences in COVID-19-related consumer sentiments in different countries. Third, the authors provide avenues for future research on the analysis of unstructured multi-media posts.

This paper studies the Digital Service Innovation (DSI) concept by systematically reviewing earlier studies from various scholarly communities. This study aims to recognize how recent advances in DSI literature from different research streams complement and can be incorporated into the growing digital servitization literature to define better and understand DSI.

After systematically identifying 123 relevant articles, this study employed complementary methods, such as author bibliographic coupling, linguistic text mining/textual analysis and qualitative content analyses.

This paper first maps the intellectual structure and boundaries of the DSI-related communities and qualitatively assesses their characteristics. These communities are (1) Innovation for digital servitization, (2) Service innovation in the digital age and (3) Adoption of novel e-services enabled by information system development. Next, the composition of the DSI concept is examined and depicted to comprehend the notion's critical dimensions. The findings discuss the range of theories and methods in the existing research, including antecedents, processes and outcomes of DSI.

This study reviews, extends the understanding of origins and critically evaluates DSI-related research. Moreover, the paper redefines and clarifies the structure and boundaries of the DSI-concept. In doing so, it elaborates on the substance of DSI and identifies the essential themes for its understanding and conceptualization. Thus, the study helps the future development of the concept and allows knowledge accumulation by bridging adjacent research communities. It helps researchers and managers navigate the foggy emerging research landscape.

The authors study the effect of increasing environmental awareness on shareholders' activism. Specificallly, this study aims to examine whether growing environmental awareness is reflected in more aggressive environmental shareholder proposals.

This study uses the 2010 Deepwater Horizon oil spill disaster as an exogenous event that increased shareholders' environmental awareness. This study analyzes the spill’s effect on the tone of proposals about environmental issues and nonenvironmental topics.

After the disaster, the tone of environmental proposals (i.e. the treatment group) is significantly more negative. In contrast, the tone of nonenvironmental proposals (i.e. the control group) is unaffected. This study interprets this finding as direct evidence that the oil spill led to increased shareholder environmental activism through proposals that targeted the environmental risks surrounding the business more aggressively. By contrast, this study finds no effect of the oil spill on the tone of managers' responses to the proposals, consistent with managers refraining from emphasizing environmental threats.

Anecdotal evidence and recent studies suggest a link between environmental disasters and shareholder pressure for corporate change. However, no prior research has investigated the channel through which shareholders could have exerted such pressure or has looked for direct evidence of it in the negotiations between shareholders and managers. By finding such evidence in shareholder proposals, this study fills in this gap.