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The purpose of this paper is to provide insightful evidence of phenomena in organization and management theory. Textual data sets consist of two different elements, namely qualitative and quantitative aspects. Researchers often combine methods to harness both aspects. However, they frequently do this in a comparative, convergent, or sequential way.

The paper illustrates and discusses a hybrid textual data analysis approach employing the qualitative software application GABEK-WinRelan in a case study of an Austrian retail bank.

The paper argues that a hybrid analysis method, fully intertwining qualitative and quantitative analysis simultaneously on the same textual data set, can deliver new insight into more facets of a data set.

A hybrid approach is not a universally applicable solution to approaching research and management problems. Rather, this paper aims at triggering and intensifying scientific discussion about stronger integration of qualitative and quantitative data and analysis methods in management research.

This study aims to examine the differences between web image and textual queries.

A large number of web queries from image and textual search engines were analysed and compared based on their factual characteristics, query types, and search interests.

Useful results include the findings that web users tend to input short queries when searching for visual or textual information; that image requests have more zero hits and higher specificity, and contain more refined queries; that web image requests are more focused than textual requests on some popular search interests, and that the variety of textual queries is greater than that of image requests.

This study provides results that may enhance one's understanding of web‐searching behaviour and the inherent implications for the improvement of current web image retrieval systems.

Cyberbullying is a globally pervasive problem and not novel in academia. Previous studies mainly focussed on the features, consequences and technological management of cyberbullying. However, most of the studies took cyberbullying examples in the West, and some issues still need to be addressed in the Chinese context. Thus, this study investigates how participants use cyberbullying words and why they use them in that particular way in China.

This study uses content analysis to summarise the typical features of cyberbullying words, revealing a positive relationship between cyberbullying words and sentimental expressions. This paper also uses the questionnaire (N = 705) to explore the prevalence of cyberbullying among Chinese Internet users and to compare the gender differences in the cognition of cyberbullying words and involvement in cyberbullying, in line with the social cognitive theory.

This study stated that people prefer repetitively using offensive words to achieve cyberbullying goals. Interestingly, this study does not find obvious gender differences in cyberbullying roles and cyberbullying language use. However, it explained the relationship between cognition and the use of cyberbullying words from a gender perspective.

Theoretically, this study expands cyberbullying studies into a new cultural environment, pointing to a novel term, “imbalanced relation,” for exploring cyberbullying behaviours. This study highlights the significance of technology and education in detecting and preventing cyberbullying, suggesting that educators and social media platforms can directly predict and prevent cyberbullying through textual perspectives and individuals' cognition of cyberbullying.

This study aims to examine cyberbullying linguistic and emotional features and individual differences in cyberbullying behaviour in a high-context culture like China. Its values include comparing the differences between cyberbullying in China and cyberbullying in the West from the linguistic and cultural directions and reconsidering the “power imbalance” feature of cyberbullying.

This paper aims to examine if Malaysian public listed companies have expressed any specific sentiment(s) when publishing their financial performance during the COVID-19 pandemic.

The disclosed sentiments contained in the management discussion and analysis section of the companies’ annual reports were extracted by means of computer-automated textual analysis through the linguistic inquiry and word counts and the Loughran–McDonald Financial Sentiment Dictionary. Next, a correlation analysis was conducted. Finally, a qualitative content analysis (QCA) was conducted to confirm these sentiments.

The analysis shows that companies adopted various tones of sentiments when communicating with their stakeholders. Most companies used negative sentiments to voice their concerns about how the COVID-19 pandemic has impacted upon their business operations. Only a few companies reflected positive sentiments, whilst those that experienced operating losses also expressed uncertainty.

This study may assist either the regulators or accounting bodies to introduce a reporting framework that public companies can adopt during natural hazards. It also provides useful insights to (potential) investors to enable them to better understand the business landscape. For future research, the same study could be conducted on more countries so that their experiences can be used to better understand the business phenomenon from a global perspective.

This study is one of few studies to adopt automated textual analysis and QCA to examine the exhibited sentiments when public companies reported their financial performance during the COVID-19 pandemic.

Fierce competition in the crowdfunding market has resulted in high failure rates. Owing to their dedication and efforts, many founders have relaunched failed campaigns as a second attempt. Despite the need for a better understanding, the success of campaign relaunches has not been well-researched. To fill this research gap, this study first theorizes how founders’ learning may enhance their competencies and influence investors’ attribution of entrepreneurial failure. The study then empirically documents the extent and conditions under which such learning efforts impact campaign relaunch performance.

This study examines 5,798 Kickstarter-relaunched campaigns. The founders’ learning efforts are empirically captured by key changes in campaign design that deviate from past business practices. Word movers’ distances and perceptual hashing algorithms (pHash) are used separately to measure differences in campaign textual descriptions and pictorial designs.

Differences in textual descriptions and pictorial designs during campaign failure–relaunch are positively associated with campaign relaunch success. The impacts are further amplified when the previous failures are more severe.

This study is one of the first to examine the success of a campaign relaunch after an initial failure. This study contributes to a better understanding of founders’ learning in crowdfunding contexts and provides insights into the strategies founders can adopt to reap performance benefits.

Concentrating on internal commentaries, this paper aims to consider the factors that have contributed to the resistance to the introduced reporting and accountability for the whole‐of‐government of Vanuatu.

The view from the centre considers documentary evidence of the Auditor‐General's commentaries on the whole of Vanuatu government reporting. Textual analysis takes into account the complexity of Vanuatu's political, social, economic, cultural and historical background, together with views from the periphery about the expectations raised about Vanuatu's constitutional accountability.

In recent times, in Vanuatu, there have been no annual reports generated by the Auditor‐General and, thus, no examination and audit of the accounts of the government of Vanuatu, suggesting a resistance to the introduced Condominium concepts of parliamentary accountability of the whole of Vanuatu government reporting. In the time the Auditor‐General's Office (AGO) did produce reports that were largely ignored by parliament and its Public Accounts Committee (PAC).

Introduced ideas of accountability as reflected in the constitution of Vanuatu have an uncertain space. Introduced Westminster systems of government raise an expectation to uphold the intent and provisions of constitutional accountability through either Western‐narrow or Western‐broad government reporting. Textual analysis of the Auditor‐General's commentaries show that to develop and fully leverage ideas of imported concepts, such as accountability, those on the periphery need to understand the “centre”, their nature, characteristics and configuration.

Greater funding and staffing of the AGO would assist in the examination and audit of the accounts of the government of Vanuatu. Greater interest by parliamentary oversight committees, such as the PAC, in the Auditor‐General's work would help this examination and audit process.

The originality of the paper rests in considering Vanuatu's agency's own government reporting through internal points of reference.

Integrated reporting (IR) is increasingly becoming a practice useful not only for accountability but also for managerial purposes because of its potential role as a signifying practice for integrated thinking (IT). In this perspective, this paper aims to explore which of the objects that are represented in integrated reports provide materiality and common understanding to the concept of IT for its effective implementation within organizations.

This paper is based on a vocabulary approach for interpreting the texts of integrated reports as systems of words that are able to provide meaning for a common understanding of the concept of IT. In particular, by focusing on words and their relationships, the authors combine textual analysis and network text analysis to examine the structure of meaning embedded in the texts of integrated reports of five organizations, which serve as empirical cases for analysis during the period 2012-2018.

The concept of IT is dynamic in its meaning since in integrated reports it is represented by referring to different objects, in the case different types of capital (i.e. financial, human, social-relational, process, organizational and commercial), which are related to each other while following different paths over time. The dynamic nature of the meaning of IT affects the semantic orientation of the reports in a mutual relationship between IT (which conveys flows of information within the reports) and integrated reports (through which flows of meaning are made visible).

This paper opens the way to a linguistic approach for analyzing the different concepts related to IT to make them meaningful in creating (at least temporarily) a common understanding, as well as facilitating coordination within organizations and between organizations and their environment.

With the proliferation of terrorist/extremist websites on the World Wide Web, it has become progressively more crucial to detect and analyze the content on these websites. Accordingly, the volume of previous research focused on identifying the techniques and activities of terrorist/extremist groups, as revealed by their sites on the so-called dark web, has also grown.

This study presents a review of the techniques used to detect and process the content of terrorist/extremist sites on the dark web. Forty of the most relevant data sources were examined, and various techniques were identified among them.

Based on this review, it was found that methods of feature selection and feature extraction can be used as topic modeling with content analysis and text clustering.

At the end of the review, present the current state-of-the- art and certain open issues associated with Arabic dark Web content analysis.

The purpose of this study is to determine the suitability of capital statement analysis in assisting tax investigation to combat tax evasion, measured by the time taken in proving the under-declared income by the tax evader. A weakness in the investigation process that may contribute toward the delay of the tax investigation completion was examined.

Five investigation cases were randomly selected from the tax investigation organization for detailed and in-depth analysis on the whole process of reconstruction of capital statement analysis. Document analysis technique was used to analyse the data.

This study found that the capital statement analysis can be an effective tool in detecting under-reported income and tax evasion. However, the cooperation from the taxpayer is the most important factor, because if taxpayers do not cooperate, the investigation officer needs to find other informant such as third party as a source of information which usually time-consuming.

This paper selected only a small number of tax fraud cases for examination. Many other cases were not accessible due to confidentiality and considered as high-profile cases.

The outcome of this paper contributes in the way it can be used and applied by the revenue authority in implementing more practical and effective capital statement analysis technique to deter tax evasion. The investigation activities can be improved so that more cases can be covered in shorter time period.

The paper is novel and original, as it focuses on the investigation of tax fraud cases’ which is difficult to access and rare in tax literature, particularly in emerging markets. The findings of this study are inferred from direct examination of the actual cases documents that are private and confidential.