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Article
Publication date: 19 October 2021

Michael Grassmann, Stephan Fuhrmann and Thomas W. Guenther

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to…

Abstract

Purpose

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances the credibility of integrated reports and, thus, decreases information asymmetry. Furthermore, this study aims to investigate the interaction effect between assurance quality and the disclosed connectivity of the capitals, a distinguishing feature of integrated reports.

Design/methodology/approach

Content analysis is performed of the 176 assurance statements included in the 269 integrated reports of Forbes Global 2000 firms disclosed from 2013 to 2015 and the 269 integrated reports themselves. Regression analyzes are applied to examine the associations between assurance, the disclosed connectivity of the capitals and information asymmetry.

Findings

The presence of an assurance statement in an integrated report significantly decreases information asymmetry. Surprisingly, assurance quality is not significantly associated with information asymmetry. However, an interaction analysis reveals that combining high assurance quality with high disclosed connectivity of the capitals allows a significant decrease in information asymmetry.

Research limitations/implications

The paper demonstrates that the connectivity of the capitals of integrated reports and assurance quality are connected and together are associated with information asymmetry.

Practical implications

The results imply, both for report preparers and standard setters, that assurance quality is advantageous only when combined with disclosed connectivity of the capitals.

Social implications

More information on non-financial information measured by the connectivity of the capitals of integrated reporting has an interaction effect together with assurance quality on information asymmetry.

Originality/value

This paper builds on a unique data set derived from the contents of integrated reports and accompanying assurance statements. Furthermore, it extends the integrated reporting literature by investigating the interaction between assurance quality and the disclosed connectivity of the capitals, which had not previously been examined in combination.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 2 August 2021

Yuanyuan Jiao, Yepeng Wu and Linna Hao

This study aims to investigate the antecedents of design crowdsourcing decision-making, the impact of design crowdsourcing on new product performance and the moderating…

Abstract

Purpose

This study aims to investigate the antecedents of design crowdsourcing decision-making, the impact of design crowdsourcing on new product performance and the moderating effect of network connectivity.

Design/methodology/approach

The sample (n = 104) was collected from a leading social product development website; the fuzzy-set qualitative comparative analysis and two-stage least square methods were used in the investigation.

Findings

Three design attribute feature configurations (rational, emotional and kinesthetic value configurations) are conducive to firms’ adoption of design crowdsourcing and there are two configurations in which firms do not adopt design crowdsourcing. Design crowdsourcing influences new product performance positively. Network connectivity has an inverted U-shaped effect on the relationship between design crowdsourcing and new product performance.

Originality/value

These findings not only enrich crowdsourcing and social network studies but also guide crowdsourcing firms to better manage their processes and community members.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

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Book part
Publication date: 30 August 2019

Zhe Yu, Raquel Prado, Steve C. Cramer, Erin B. Quinlan and Hernando Ombao

We develop a Bayesian approach for modeling brain activation and connectivity from functional magnetic resonance image (fMRI) data. Our approach simultaneously estimates…

Abstract

We develop a Bayesian approach for modeling brain activation and connectivity from functional magnetic resonance image (fMRI) data. Our approach simultaneously estimates local hemodynamic response functions (HRFs) and activation parameters, as well as global effective and functional connectivity parameters. Existing methods assume identical HRFs across brain regions, which may lead to erroneous conclusions in inferring activation and connectivity patterns. Our approach addresses this limitation by estimating region-specific HRFs. Additionally, it enables neuroscientists to compare effective connectivity networks for different experimental conditions. Furthermore, the use of spike and slab priors on the connectivity parameters allows us to directly select significant effective connectivities in a given network.

We include a simulation study that demonstrates that, compared to the standard generalized linear model (GLM) approach, our model generally has higher power and lower type I error and bias than the GLM approach, and it also has the ability to capture condition-specific connectivities. We applied our approach to a dataset from a stroke study and found different effective connectivity patterns for task and rest conditions in certain brain regions of interest (ROIs).

Details

Topics in Identification, Limited Dependent Variables, Partial Observability, Experimentation, and Flexible Modeling: Part A
Type: Book
ISBN: 978-1-78973-241-2

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Book part
Publication date: 12 September 2017

Pere Suau-Sanchez, Augusto Voltes-Dorta and Héctor Rodríguez-Déniz

The connectivity provided by full-service network carriers under the umbrella of airline alliances is increasingly challenged by the services of Middle Eastern airlines…

Abstract

The connectivity provided by full-service network carriers under the umbrella of airline alliances is increasingly challenged by the services of Middle Eastern airlines via their own hubs, and the rise of new passenger strategies like self-connectivity. While these two developments can potentially benefit consumers with more services and lower fares, the rise of Middle East carriers has been met with opposition by EU and US airlines that call for increased protectionism. In addition, only a few airports in the world actively support self-connections. In this context, this study aims to investigate (1) the markets in which Middle East carriers exert a stronger dominance in terms of the number of passenger connections, (2) whether EU, US, or Asian hubs provide a competitive quality of connectivity in terms of travel time, and (3) whether a significant potential for self-connections is hidden at major airports worldwide. To that end, several datasets of passenger bookings (MIDT), airline schedules, and minimum connecting times between 2012 and 2015 are combined in a connections-building methodology that delivers six market-specific airport connectivity indicators for our benchmarking exercise. Our findings show that although European and some Asian hubs have lost traffic in global markets, they remain competitive from a quality perspective. US hubs have maintained their market share and competitive position. Finally, we identify the airports and airlines with the highest potential to provide self-connecting travel options, which can become an attractive new source of revenue for the parties involved.

Details

The Economics of Airport Operations
Type: Book
ISBN: 978-1-78714-497-2

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Article
Publication date: 7 April 2021

Mauro Vivaldini and Paulo Renato de Sousa

The paper aims to further understanding of connectivity from the perspective of blockchain technology (BT) in the supply chain (SC). It presents the weaknesses…

Abstract

Purpose

The paper aims to further understanding of connectivity from the perspective of blockchain technology (BT) in the supply chain (SC). It presents the weaknesses (inhibitors) of connectivity during technology implementation, focusing on supply chain interaction and resilience.

Design/methodology/approach

Restricting the focus to digital connectivity, interaction and supply chain resilience, this paper uses a systematic literature review (SLR) to examine how the literature has addressed, related or flagged connectivity weaknesses affecting supply chain interaction and resilience.

Findings

This study highlights the influence of connectivity for blockchain-technology projects. Technical and organisational influencers that affect the adoption of technology in the SC are presented. These influencers support the factors proposed in this study regarding the weaknesses that negatively affect the interaction between the agents involved and the SC's resilience. The research suggests that the weaknesses are related to technical needs and the relationships between companies arising from functionalities.

Research limitations/implications

This paper is restricted to a review of the theory and the researched material. Although the author was careful to choose the best search terms related to the research objective, some potentially relevant articles may have been excluded.

Practical implications

The study summarises research on blockchain connectivity influencers in the SC, helping managers to anticipate and mitigate some of doubts and concerns in projects of this nature.

Originality/value

This is one of the first articles in the area of operations and SCs that addresses the topic of connectivity, focusing on its restrictive factors (connectivity inhibitors), in the context of blockchain implementation in the SC.

Details

Benchmarking: An International Journal, vol. 28 no. 10
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 24 September 2018

Isabell Loeschner

Given the reality of expectations of constant connectivity with work anytime, anywhere, this paper aims to investigate the gendered implications of these new expectations…

Abstract

Purpose

Given the reality of expectations of constant connectivity with work anytime, anywhere, this paper aims to investigate the gendered implications of these new expectations in the workplace focusing on the gender gap in work connectivity as well as the reasons behind it.

Design/methodology/approach

This paper is based on a large cross-national mixed methods study, using a quantitative survey within one multinational technology company (N = 7,256) and 69 in-depth interviews with female employees from five different countries all employed by the case study organization, exploring the extent and reasons behind the gender gap in work connectivity.

Findings

New communication technologies enable us to work temporally and spatially flexibly by providing us the opportunity for constant work connectivity from anywhere, anytime. This paper finds that women across a diverse set of cultural backgrounds reject the possibility for work connectivity significantly more often than their male peers leading to a gender gap in connectivity and it brings to the fore how and why women negotiate their level of connectivity as they do.

Originality/value

This study contributes to the existing work-family-balance and gender workplace study literatures by statistically and qualitatively expanding our knowledge on the gender gap in work connectivity across multiple countries and cultural contexts and by dismantling a further mechanism that leads to the glass ceiling.

Details

Gender in Management: An International Journal, vol. 33 no. 7
Type: Research Article
ISSN: 1754-2413

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Article
Publication date: 30 September 2019

Michael Grassmann, Stephan Fuhrmann and Thomas W. Guenther

Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the…

Abstract

Purpose

Integrated reporting (IR) aims to provide disclosures of the connectivity of non-financial and financial value creation aspects. These disclosures are defined as the disclosed connectivity of the capitals resulting from integrated thinking. This paper aims to investigate the extent of disclosed connectivity of the capitals in integrated reports and its underlying managerial discretion by drawing on economic-based theories.

Design/methodology/approach

Regression analyses are applied to examine the associations between economic firm-level characteristics and the extent of disclosed connectivity of the capitals. The analyses are based on a content analysis of 169 integrated reports disclosed in 2013 and 2014 by Forbes Global 2000 companies.

Findings

This paper finds high heterogeneity in the extent of disclosed connectivity of the capitals in current IR practice. This heterogeneity is related to drivers arising from economic-based theories. Firms’ non-financial and financial performance and the importance of strategic shareholders and debt providers are positively associated with the extent of disclosed connectivity of the capitals. The complexity of the business model and a highly competitive environment are negatively associated with the extent of disclosed connectivity of the capitals.

Research limitations/implications

This paper extends qualitative IR studies on the disclosed connectivity of the capitals by quantitative results from a content analysis for a cross-sectional and global sample. Additionally, this study adds to prior IR literature on the drivers of the binary decision to disclose an integrated report by focusing on the extent of disclosed connectivity of the capitals.

Practical implications

For report preparers, users and standard setters, the results reveal that perceived cost-benefit considerations (signaling vs. direct and proprietary costs) may explain managerial discretion regarding the connectivity of the capitals within integrated reports.

Social implications

This paper examines integrated reports, which are intended to inform providers of financial capital and other stakeholders about the connectivity of the six capitals of the IR framework.

Originality/value

This paper develops a metric disclosure measure of the extent of disclosed connectivity of the capitals. It provides initial evidence of how the IR framework’s focus on this key characteristic is realized in disclosure practice. Concerns about competitive disadvantages and preparation costs limit this key characteristic of integrated reports.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 5
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 7 March 2016

Eveline Hage, Hans Wortmann, Marjolein van Offenbeek and Albert Boonstra

In today’s aging world online communication is often viewed as a means to enhance social connectivity, and therefore well-being, of older adults. However, previous…

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Abstract

Purpose

In today’s aging world online communication is often viewed as a means to enhance social connectivity, and therefore well-being, of older adults. However, previous research on the influence of online communication on social connectivity largely disregards older adults, yields conflicting results and fails to assess the – debatable − causal direction of relationship. The purpose of this paper is to overcome these issues by developing four hypotheses related to who uses what, how, with whom.

Design/methodology/approach

The authors use a panel data study to test the hypotheses, including 302 older adults. Response rates are between 62 and 75 percent.

Findings

The authors find, first, that older adults differentiate between social connectivity with other village members, i.e., village connectivity, and connectivity with friends. Second, the impact of online communication varies among these two types of social connectivity. Where e-mail use has a negative impact on village connectivity, it does not affect connectivity with friends. Facebook use on the other hand has a negative impact on connectivity with friends, but not on village connectivity. The negative effects were not found among those older adults that were already well-connected on forehand, indicating a buffer effect.

Practical/implications

Policy makers’ implementing online communication tools to strengthen social connectivity of older adults, may want to carefully select tools based on the type of connectivity they aim to enhance. Impact needs to be monitored.

Originality/value

The authors contribute by analyzing how characteristics of online communication tools, i.e., information richness and privacy protection, as well as social connectivity, i.e., geographical proximity and emotional closeness jointly shape older adults’ social connectivity.

Details

Information Technology & People, vol. 29 no. 1
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 2 November 2010

Emmanuel E. Baro and Joy Oyinnuah Asaba

In this digital age, students and researchers are less and less dependent on physical libraries. Any university library without internet connectivity is simply cut‐off…

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914

Abstract

Purpose

In this digital age, students and researchers are less and less dependent on physical libraries. Any university library without internet connectivity is simply cut‐off from the rest of the world. Because they cannot provide quality and timely services to its users, neither can they communicate or share knowledge with others globally. The purpose of this study is to investigate the availability of internet connectivity in university libraries in Nigeria, and to bring to limelight their readiness to render quality services and communicate with the rest of the world.

Design/methodology/approach

The study covered the 104 universities in Nigeria made up of federal, state, and private universities. Out of the number, 86 university libraries responded to the survey. E‐mail and telephone interview methods were used to elicit data from the university librarians and senior library personnel.

Findings

The study revealed that despite the laudable directives from the National University Commission (NUC), many university libraries in Nigeria are still operating without internet connectivity. They are mostly the state‐owned and private university libraries. This may be why many programs in the universities are either suffering from partial or no accreditation from the NUC Accreditation Team. Many of the university librarians and senior library personnel interviewed mentioned lack of fund, absence of technical staff to maintain the networks, and lack of maintenance culture as some of the factors hindering internet connectivity.

Practical implications

The paper will help decision makers plan for installation of internet facilities in their libraries.

Originality/value

The paper calls for proactive effort by the library administrators to lobby for fund and the technical staff to enable their libraries get connected to the rest of the world.

Details

Library Hi Tech News, vol. 27 no. 9/10
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 2 December 2019

Eleonora Masiero, Daria Arkhipova, Maurizio Massaro and Carlo Bagnoli

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the…

Abstract

Purpose

This paper aims to investigate how relational connectivity can enhance accountability through non-financial reporting regulation in Europe. The paper contributes to the mandatory disclosure literature and provides practical implications for the application of the EU Directive 2014/95/EU.

Design/methodology/approach

A case study research methodology is used, analyzing how a listed Italian insurance company embraces a dialogic communication approach with stakeholders along 2018.

Findings

From a theoretical standpoint, this paper enhances the scholarly understanding of the relevance and role of the concept of relational connectivity as a mean for effectively enhancing accountability, providing some prerequisites for effectively implementing relational connectivity. From a practical perspective, results address the criticism related to the directive 2014/95/EU guidelines in effectively helping the organization toward enhancing accountability. Through a case study, results show how companies can achieve in practice the goal of enhancing corporate accountability.

Originality/value

The paper is original, as it addresses the topic of relational connectivity applied to the EU Directive 2014/95/EU. Results contribute to the development of the understanding of the mandatory disclosure in a dialogic perspective. Additionally, the paper addresses a case study showing how the analyzed company used relational connectivity to engage an effective dialogue with stakeholders.

Details

Meditari Accountancy Research, vol. 28 no. 5
Type: Research Article
ISSN: 2049-372X

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