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Article
Publication date: 21 February 2024

Shihui Fan and Yan Zhou

This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness.

Abstract

Purpose

This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness.

Design/methodology/approach

Earnings predictability is captured by quarterly earnings autocorrelation, and earnings truthfulness is indicated by real earnings management (REM). The average of investment attractiveness and willingness measures investment willingness. The authors use experiments to isolate the impact of quarterly earnings autocorrelation and REM on investors’ investment behaviors.

Findings

From the 2 × 2 design, the authors observe that investors weight more on earnings predictability than earnings truthfulness.

Research limitations/implications

The generalization of the findings may be constrained for the following reasons. First, the authors use only one proxy, REM, to measure earnings truthfulness. In addition, the authors provide the participants, Amazon Mechanical Turk, with earnings predictability. Results may no longer hold if each participant has different understanding and analysis of earnings predictability.

Practical implications

In periods of unprecedented and severe financial uncertainty (i.e. the COVID-19 pandemic), investors rely more on earnings predictability than on earnings truthfulness. The study assists managers to strategically emphasize the predictability of earnings to attract investors, especially when firms face financial challenges or uncertainty.

Social implications

This study contributes to understanding investor behavior and the critical role of earnings predictability and truthfulness in shaping investment decisions.

Originality/value

This paper contributes to the literature of earnings properties in financial reporting, particularly by shedding light on the nuanced interplay between earnings predictability and earnings truthfulness. The research also demonstrates that elevated earnings autocorrelation indirectly stimulates investment willingness by enhancing the investors’ perception of earnings persistence of targeted firms.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 16 May 2023

Louisa Ha, Debipreeta Rahut, Michael Ofori, Shudipta Sharma, Michael Harmon, Amonia Tolofari, Bernadette Bowen, Yanqin Lu and Amir Khan

To provide human judgment input for computer algorithm development, this study examines the relative importance of source, content, and style cues in predicting the truthfulness…

Abstract

Purpose

To provide human judgment input for computer algorithm development, this study examines the relative importance of source, content, and style cues in predicting the truthfulness ratings of two common types of online health information: news stories and institutional news releases.

Design/methodology/approach

This study employed a multi-method approach using (1) a manual content analysis of 400 randomly selected online health news stories and news releases from HealthNewsReview.org and (2) an online experiment comparing truthfulness ratings between news stories and news releases.

Findings

Using content analysis, the authors found significant differences in the importance of source, content, and style cues in predicting truthfulness ratings of news stories and news releases: source and style cues predicted truthfulness ratings better than content cues. In the experiment, source credibility was the most important predictor of truthfulness ratings, controlling for individual differences. Experts have higher ratings for news media stories than news releases and lay people have no differences in rating the two news formats.

Practical implications

It is important for health educators to curb consumer trust in misinformation and increase health information literacy. Rather than solely reporting scientific evidence, educators should focus on addressing cues people use to judge the truthfulness of health information.

Originality/value

This is the first study that directly compares human judgments of health news stories and news releases. Using both the breadth of content analysis and experimental causality testing, the authors evaluate the relative importance of source, content, and style cues in predicting truthfulness ratings.

Details

Internet Research, vol. 33 no. 5
Type: Research Article
ISSN: 1066-2243

Keywords

Article
Publication date: 9 May 2024

Harriman Samuel Saragih

This study proposes “genuine small talk” in hospitality settings, particularly in coffee shops and its impact on enhancing guest experiences. This study aims to delineate how…

Abstract

Purpose

This study proposes “genuine small talk” in hospitality settings, particularly in coffee shops and its impact on enhancing guest experiences. This study aims to delineate how genuine small talk, characterized by sincerity, mutual respect, truthfulness and empathy, differs from traditional conversational engagements and influences service outcomes.

Design/methodology/approach

The study adopts a case research approach, focusing on the global coffee shop industry, particularly in high-context cultural settings. Using an abductive research paradigm, it intertwines theoretical concepts with empirical data gathered from face-to-face interviews with coffee shop visitors and managers. Data analysis involved qualitative coding techniques to synthesize and interpret findings related to genuine small talk.

Findings

Genuine small talk in hospitality, marked by sincerity, mutual respect, truthfulness and empathy, significantly enhances customer experiences. It transforms service encounters, turning negative experiences into positive ones and fostering customer loyalty. The study finds that genuine small talk is a strategic tool for emotional resonance and repeat patronage, yet its effectiveness depends on the staff’s ability to discern and adapt to customer moods and preferences.

Social implications

This study highlights that genuine interpersonal interactions are key to enhancing customer experiences in hospitality. These genuine exchanges, characterized by sincerity, mutual respect, truthfulness and empathy, not only improve the immediate service encounter but also foster long-term customer loyalty. By transforming transactional interactions into meaningful connections, genuine small talk serves as a strategic tool in the hospitality industry, potentially reshaping service dynamics and elevating the perceived value of customer service. This research underscores the importance of staff training in emotional intelligence and adaptability to customer preferences, crucial for implementing genuine small talk effectively.

Originality/value

This research contributes to the hospitality literature by elucidating the nuanced role of genuine small talk in service encounters. It extends existing discourses of service interactions by highlighting the potential of genuine small talk in fostering connections and enhancing guest experiences.

Details

Consumer Behavior in Tourism and Hospitality, vol. 19 no. 2
Type: Research Article
ISSN: 2752-6666

Keywords

Article
Publication date: 24 October 2023

Yun Liu and Xin Sun

This paper aims to explore the impact of live streamer authenticity (LSA) on purchase intention in tourism e-commerce live streaming, with a focus on boundary conditions and…

Abstract

Purpose

This paper aims to explore the impact of live streamer authenticity (LSA) on purchase intention in tourism e-commerce live streaming, with a focus on boundary conditions and underlying mechanisms.

Design/methodology/approach

The data collected from 451 participants were analyzed using structural equation modeling.

Findings

This paper found that four dimensions of LSA – sincerity, truthfulness endorsement, expertise and uniqueness – positively influenced purchase intention, while visibility did not. In addition, sincerity, truthfulness endorsement and uniqueness had an indirect influence on purchase intention through flow experience, while sincerity, truthfulness endorsement, expertise and uniqueness had an indirect effect through perceived trust. Furthermore, self-construal moderated the effect of sincerity and truthfulness endorsement on purchase intention, with the positive effect being stronger for the dependent self-construal.

Originality/value

To the best of the authors’ knowledge, it is the first study to examine LSA dimensions and their consequences. This paper not only provides a better and more detailed understanding of the complexity of LSA but also contributes to the development of authenticity theory by responding to individual authenticity studies.

目的

本文旨在研究旅游直播电商中主播真实性对旅游购买意向的影响, 及其内在机制和边界条件。

设计/方法/途径

本文采用问卷调查的方法收集451名参与者的数据。然后用结构方程模型(SEM)对收集的数据进行分析。

结果

本文发现, 主播真实性的四个维度–真诚性、真实背书、专业性和独特性–对购买意愿有积极影响, 而主播的透明性没有影响。此外, 真诚性、真实背书和独特性通过心流体验对购买意愿产生间接影响, 此外真诚性、真实背书、专业性和独特性还通过感知信任产生间接影响。此外, 自我建构调节了真诚性和真实背书对购买意向的影响。对于依赖型自我建构, 真诚性和真实背书对购买意愿的影响更强。

原创性/价值

本文是最早探讨主播真实性维度及其后果影响的研究之一。本文不仅对主播真实性的复杂性有了更好更详细的了解, 而且响应了对个体真实性研究的呼吁, 为真实性理论的发展做出了贡献。

Objetivo

Este artículo explora el impacto de la autenticidad del streamer en la intención de compra en la retransmisión en directo de comercio electrónico turístico, centrándose en las limitaciones y los procesos subyacentes.

Diseño/metodología/enfoque

Se analizaron los datos recopilados de 451 participantes utilizando un modelo de ecuaciones estructurales (SEM).

Resultados

Este trabajo halló que cuatro dimensiones de la autenticidad de los streamers en directo -la sinceridad, el respaldo a la veracidad, la pericia y la singularidad- influían positivamente en la intención de compra, mientras que la visibilidad no lo hacía. Además, la sinceridad, el respaldo de veracidad y la singularidad influyeron indirectamente en la intención de compra a través de la experiencia de flujo, mientras que la sinceridad, el respaldo de veracidad, la pericia y la singularidad tuvieron un efecto indirecto a través de la confianza percibida. Además, la autoconstrucción moderó el efecto de la sinceridad y el respaldo de veracidad sobre la intención de compra, siendo el efecto positivo más fuerte para la autoconstrucción dependiente.

Originalidad/valor

Es el primer estudio que examina las dimensiones de la autenticidad de los retransmisores en directo y sus consecuencias. Este trabajo no sólo proporciona una comprensión mejor y más detallada de la complejidad de la autenticidad de los streamers en directo, sino que también contribuye al desarrollo de la teoría de la autenticidad al responder a los estudios sobre autenticidad individual.

Article
Publication date: 8 August 2023

Mohsin Raza, Muhammad Khalique, Rimsha Khalid, Jati Kasuma, Waqas Ali and Kareem M. Selem

This paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to…

Abstract

Purpose

This paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to comprehensively investigate Islamic entrepreneurship to achieve competitive business advantages. Islamic entrepreneurship was measured through the Islamic entrepreneurial model, which is based on two unobserved constructs: business and spiritual perspectives. These two constructs were used as predictors of business performance. This paper aims to develop a new scale of Islamic entrepreneurship from business and spiritual perspectives to achieve SMEs’ successful business performance.

Design/methodology/approach

In total, 189 Muslim respondents were involved and analyzed their responses using exploratory factor analysis and confirmatory composite analysis.

Findings

The empirical findings proved that the Islamic entrepreneurial scale with two perspectives is an absolute measure. Besides, the predictive validity findings revealed that business (i.e. trustworthiness, honesty and truthfulness) and spiritual perspectives of Islamic entrepreneurship (i.e. Taqwa, good intention and respecting religious obligations) positively affected SMEs’ business performance.

Originality/value

The novelty of this study lies in expanding the existing research, developing a measurement scale and empirically testing the Islamic entrepreneurship model. To the best of the authors’ knowledge, this is the first study that contributes to the Islamic entrepreneurship literature in the SME context and offers new avenues for potential researchers. The new scale will allow SMEs to understand the halal and haram concepts in more depth and apply the Islamic rules and principles with full spirit.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 1 January 2024

Jill Manthorpe, Steve Iliffe and Richard Bourne

It is over 20 years since the publication of the Wanless Report, “Securing our Future Health: Taking a Long-Term View”. The Wanless Report argued that the National Health Service…

Abstract

Purpose

It is over 20 years since the publication of the Wanless Report, “Securing our Future Health: Taking a Long-Term View”. The Wanless Report argued that the National Health Service (NHS) would survive in its current form only if the population became “fully engaged” with it.

Design/methodology/approach

In this discussion paper, the authors explored what “fully engaged” meant to Wanless, what it might mean now (allowing for the impact of the anti-vaxxer movement) and what policymakers could do to enhance public engagement.

Findings

Although the Wanless Report neatly fitted into other long-term thinking about the NHS, it was unique in that it built economic models to predict the costs and impact of different patterns of NHS performance. Wanless predicted that people’s poor levels of health would put considerable pressure on the NHS. This pressure could swamp efforts to meet healthcare targets and improve health outcomes, despite its sizeable investment of money. Wanless set out three possible scenarios for public engagement with the NHS: solid progress, slow uptake and fully engaged.

Practical implications

The authors pose questions for policymakers and practitioners. Would a reboot of the Wanless approach be worth the effort for policymakers? If yes, how would it differ from the original? The NHS faces the whole of society; could it be the vehicle for engaging the anti-vaxxer public with the truthfulness of medical science, and will it be this, that is, Wanless' enduring legacy?

Originality/value

The exploration of the Wanless Report is complicated (at least for the time being) by the rise of the anti-vaxxer movement’s resistance to health promotion and mistrust of part of the NHS.

Details

Journal of Integrated Care, vol. 32 no. 2
Type: Research Article
ISSN: 1476-9018

Keywords

Article
Publication date: 7 March 2023

Yasmin Richards and David Keatley

When investigating missing persons cases, witness and suspect statements are often the only available evidence to investigators. As such, forensic linguistics can be useful to…

Abstract

Purpose

When investigating missing persons cases, witness and suspect statements are often the only available evidence to investigators. As such, forensic linguistics can be useful to police when seeking information from individuals during investigative interviews. The presumption of innocence must be maintained in an investigation, and therefore this study aims to use a method focused on veracity detection, rather than the majority of studies using deception detection approaches.

Design/methodology/approach

The current research uses criteria-based content analysis (CBCA), a method that has been applied to a variety of criminal cases. Real-world statements of individuals convicted or found innocent of their involvement in missing persons cases were used in the analyses. Additionally, behaviour sequence analysis (BSA) was used to map language patterns within individuals’ statements.

Findings

Results indicated that two individual markers occurred at a high frequency across all four groups (the guilty and innocent statements of both case types); however, differences were noted in the sequences based on an individual’s ability to provide experiential details.

Research limitations/implications

The current research contributes to the growing literature that aims to test CBCA in adult samples across crimes that do not pertain to sexual abuse, in addition to aiding researchers and practitioners to understand better the linguistic differences that occur in missing persons cases.

Originality/value

To the best of the authors’ knowledge, this type of research, using CBCA to assist with missing person's cases with a temporal method (BSA), has never before been tested. BSA has previously been used in forensic linguistics, and shown support for the method. The current research builds on this in terms of missing persons cases.

Details

Journal of Criminal Psychology, vol. 13 no. 3
Type: Research Article
ISSN: 2009-3829

Keywords

Book part
Publication date: 2 August 2023

Elaine Farrell

This chapter focuses on women's descriptions of their own violence in nineteenth-century Ireland, as revealed in prisoner petitions held in the National Archives of Ireland. It…

Abstract

This chapter focuses on women's descriptions of their own violence in nineteenth-century Ireland, as revealed in prisoner petitions held in the National Archives of Ireland. It uses the case files of women imprisoned or sentenced to death for violent crimes such as infanticide, manslaughter, murder, wounding and assault. This chapter takes an empirical approach and considers the ways that women explained and rationalised their violent acts. An analysis of the petitions offers an insight into women's views of their own violence, gendered attitudes at the time, and women's sense of the factors that might lead to a commutation of sentence. The accuracy or truthfulness of the petitions is not important in this study; instead, the chapter explores the self-image that women wanted to portray and the tactics that they opted to use to seek a reduction in their sentences. As shown in this chapter, most women emphasised their passivity: they typically claimed to be innocent, coerced or provoked into violence.

Details

The Emerald International Handbook of Feminist Perspectives on Women’s Acts of Violence
Type: Book
ISBN: 978-1-80382-255-6

Keywords

Article
Publication date: 12 January 2024

Akmal Mirsadikov, Ali Vedadi and Kent Marett

With the widespread use of online communications, users are extremely vulnerable to a myriad of deception attempts. This study aims to extend the literature on deception in…

Abstract

Purpose

With the widespread use of online communications, users are extremely vulnerable to a myriad of deception attempts. This study aims to extend the literature on deception in computer-mediated communication by investigating whether the manner in which popularity information (PI) is presented and media richness affects users’ judgments.

Design/methodology/approach

This study developed a randomized, within and 2 × 3 between-subject experimental design. This study analyzed the main effects of PI and media richness on the imitation magnitude of veracity judges and the effect of the interaction between PI and media richness on the imitation magnitude of veracity judges.

Findings

The manner in which PI is presented to people affects their tendency to imitate others. Media richness also has a main effect; text-only messages resulted in greater imitation magnitude than those viewed in full audiovisual format. The findings showed an interaction effect between PI and media richness.

Originality/value

The findings of this study contribute to the information systems literature by introducing the notion of herd behavior to judgments of truthfulness and deception. Also, the medium over which PI was presented significantly impacted the magnitude of imitation tendency: PI delivered through text-only medium led to a greater extent of imitation than when delivered in full audiovisual format. This suggests that media richness alters the degree of imitating others’ decisions such that the leaner the medium, the greater the expected extent of imitation.

Details

Information & Computer Security, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-4961

Keywords

Article
Publication date: 29 September 2023

Kingsley Konadu, Abigail Opoku Mensah, Samuel Koomson, Ernest Mensah Abraham, Joshua Amuzu and Joan-Ark Manu Agyapong

Senior executives and leaders of public sector institutions (PSIs) are responsible for the development, preservation or restoration of employee integrity (EI). This conceptual…

Abstract

Purpose

Senior executives and leaders of public sector institutions (PSIs) are responsible for the development, preservation or restoration of employee integrity (EI). This conceptual paper aims to address the direct impact of EI on work performance (WP). It also explores the interceding effects of job satisfaction (JS) and employee organisational identification (OI) and the context-conditional impact of purposeful leadership (PL).

Design/methodology/approach

This research builds a research framework coupled with suppositions by integrating literature from both theoretical and empirical works in the fields of integrity management, human resource management, performance management and leadership using a systematic literature review approach. Firstly, the authors explicitly express the authors’ list of goals through replicable design. Secondly, the authors find all research papers that would satisfy the requirements for inclusion. Thirdly, the authors evaluate the truthfulness of the results from the incorporated research, and, finally, the authors offer a summary and synthesis of the features and outcomes of the incorporated research.

Findings

This study finds that EI will be favourably linked to WP, and this encouraging connection will be favourably interceded by JS and OI, both independently and together. Also, PL will favourably moderate the EI–JS connection as well as the EI–OI linkage.

Research limitations/implications

This study provides a novel framework for specialists and academics in four multidisciplinary fields for improving the EI and WP of employees using JS and OI as strategic devices. It also considers the conditional influence of PL, which has been underexploited in the academic sphere. Thus, this research sets the stage for forthcoming academics to investigate this research framework empirically in diverse PSIs worldwide.

Practical implications

To guarantee that PSIs draw, grow and preserve workers who symbolise the beliefs of the institution, their leadership must uphold a “values-grounded approach” to all facets of its human resource practises – comprising recruitment, performance appraisals, training, leadership development platforms and promotions.

Social implications

This study reveals the importance of improving integrity in PSIs and the diverse mechanisms through which EI translates into WP. It also highlights the possible benefits that purposeful leaders can offer as well as the problems that they can potentially help mitigate.

Originality/value

This research adds to the sparse literature on the construct of PL within PSIs’ settings and offers a new conceptual model for boosting employee WP through the facilitating roles of JS and OI, both separately and together.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

1 – 10 of 249