Search results

1 – 2 of 2
Article
Publication date: 5 July 2023

Alireza Rohani and Mirna Jabbour

This study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK…

Abstract

Purpose

This study investigates whether carbon media legitimacy is influenced by carbon performance and/or carbon disclosure using a direct measure of carbon media legitimacy in UK context.

Design/methodology/approach

To test this study's hypotheses, the authors employ Tobit regression analysis of 95 UK companies listed in FTSE350. The authors use balanced panel data (475 observations in total) to reduces the noise introduced by unit heterogeneity.

Findings

The authors find that while corporate carbon performance is not reflected in carbon media legitimacy, carbon media legitimacy is positively and significantly affected by voluntary carbon disclosure (irrespective of its quality). Thus, voluntary carbon disclosure is shown to be an effective tool in legitimising corporate activities.

Research limitations/implications

The results show a certain degree of naivety on the part of the media in assessing corporate carbon behaviour, since it values carbon disclosure (irrespective of its quality) more than carbon performance. Such media behaviour may hinder future improvement in carbon performance of firms.

Practical implications

This study's results indicate that the existing UK carbon disclosure policy does not address the heart of climate change and global warming. Thus, tougher regulations should be considered by policy-makers in relation to voluntary carbon disclosure in the UK.

Originality/value

To the best of the authors' knowledge, this is the first study to examine whether carbon media legitimacy is associated with both carbon performance and carbon disclosure using a direct measure of carbon media legitimacy, and to use the UK context when addressing this association. It also examines the effectiveness of quality of carbon disclosure as legitimation tool.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 23 April 2024

Kleopatra Konstantoulaki, Ioannis Rizomyliotis, Eunice Ang and Nguyen Thu Quynh

The purpose of this study is to investigate the influence of augmented reality (AR) media characteristics on consumers’ purchase intention (PI) for fashion goods within the…

Abstract

Purpose

The purpose of this study is to investigate the influence of augmented reality (AR) media characteristics on consumers’ purchase intention (PI) for fashion goods within the fashion industry context.

Design/methodology/approach

This study establishes five independent variables of salient AR media characteristics derived from existing studies which includes interactivity, vividness, augmentation, simulated physical control and environmental embedding. A quantitative online survey method is conducted with a sample of 172 respondents.

Findings

The findings suggest that all five AR media characteristics have a positive and significant influence on consumers’ PI for fashion goods. Among these five characteristics, interactivity and simulated physical control have the strongest positive impact on PI, followed by vividness, environmental embedding and augmentation.

Originality/value

This study provides valuable insights for fashion brands to better understand the media characteristics that consumers may be looking out for in AR experiences that could have an influence on their PI for fashion goods. This study also contributes to the literature by identifying the most influential AR media characteristics in the context of the fashion industry.

Details

EuroMed Journal of Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1450-2194

Keywords

1 – 2 of 2