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1 – 10 of over 295000Eric Owusu Boahen and Emmanuel Constantine Mamatzakis
There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social…
Abstract
Purpose
There are variations in religious social norms and legal environments around the world. In this paper, we aim to examine the interaction between variations in religious social norms and legal environments on real activities manipulations and expense misclassification using a global sample of 63 countries. Our inquiry is motivated by a paucity of research on the interaction between legal environment and religion on earnings management practices in an international setting.
Design/methodology/approach
This study draws on a global sample of 63 countries to examine the effect of variations in religious social norms and legal environments on the trade-off between expense misclassification and real activities earnings management practices. Firm-specific financial data come from Global Compustat. Religion data are obtained from World Values Surveys of the World Bank. We obtain legal environment scores from the International Country Risk Guide.
Findings
Findings suggest that the interaction between law and religion serves as constraints on both classification shifting and real activities manipulation around the world. We find that religion strengthens the weak legal environment and the strong legal environment strengthens the weak religious environment to decrease both real activities manipulation and classification shifting when law and religion interact in an international setting. Therefore, our results contradict Zang's (2012) earnings management trade-off evidence. Again, our results contradict Malikov et al.’s (2018) evidence that mandatory International Financial Reporting Standards (IFRS) adoption is associated with increased real activities manipulation.
Research limitations/implications
The study is limited to 63 countries limiting the generalizability of the findings.
Originality/value
This study provides novel evidence and shows that there is a link between law and religion. The interaction between law and religion decreases expense misclassification and real activities manipulation. We contribute that the interaction between religion and law benefits firms and increases shareholder value as real activities manipulation decreases. Therefore, strengthening the legal environment will complement religion, IFRS and other monitoring mechanisms put in place to mitigate unethical expense misclassification and real activities earnings manipulation around the world.
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Dilay Seda Özgen Turan, Yasemin Afacan and Elif Surer
This study explores the impact of biophilic design in built environments on sustainable behaviors through the innovative use of a serious game. By examining how exposure to…
Abstract
Purpose
This study explores the impact of biophilic design in built environments on sustainable behaviors through the innovative use of a serious game. By examining how exposure to biophilic elements influences behaviors in real and virtual settings, the research aims to demonstrate the potential of serious games as tools for promoting sustainability.
Design/methodology/approach
The study was conducted in three distinct experimental settings: (1) a real environment pre-game, (2) a non-immersive game environment within the same real setting and (3) an immersive game environment post-game. Data were collected from 162 participants who experienced these different conditions. The serious game “Pop a Coffee Corner” was developed based on biophilic design principles and used to assess behavioral changes.
Findings
Results indicated that exposure to biophilic design elements in real settings significantly enhanced sustainable behaviors compared to non-biophilic environments. Additionally, playing the serious game in a biophilic environment led to even greater improvements in sustainable behavior than exposure to biophilic design alone. This demonstrates the effectiveness of serious games in fostering sustainable actions.
Research limitations/implications
The study’s findings are based on a specific university setting, which may limit generalizability. Future research could explore long-term impacts and applications in diverse contexts.
Practical implications
The research provides practical guidelines for incorporating biophilic design in built environments, and developing serious games can be a practical strategy for architects, urban planners and educators to promote sustainable behaviors among individuals. This approach can be applied in educational settings, public spaces and workplaces to foster a deeper connection with nature and encourage environmentally responsible behaviors.
Social implications
By demonstrating the effectiveness of biophilic design and serious games in promoting sustainable behaviors, this study contributes to broader societal efforts to address environmental challenges. Implementing these strategies can lead to increased environmental awareness and pro-environmental behaviors, ultimately supporting sustainability goals.
Originality/value
This study introduces the serious game approach as a novel method to evaluate and promote sustainable behaviors through biophilic design. It highlights the potential for integrating biophilic elements in both real and virtual environments to encourage environmentally responsible behavior, offering valuable insights to architects, designers and policymakers.
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Man Lai Cheung, Wilson K.S. Leung, Man Kit Chang, Randy Y.M. Wong and Sin Yan Tse
Despite the promising development and marketing potential of the metaverse, our understanding of how realistic metaverse environments impact user engagement and behaviours remains…
Abstract
Purpose
Despite the promising development and marketing potential of the metaverse, our understanding of how realistic metaverse environments impact user engagement and behaviours remains limited. This study investigates the role of perceived realism in influencing user engagement, thereby affecting external search behaviour and visit intentions.
Design/methodology/approach
We surveyed 270 active metaverse users to test the research model. The data were analysed using partial least squares structural equation modelling (PLS-SEM).
Findings
The results of our study show that three dimensions of realism – avatar involvement, perceptual pervasiveness and social realism – significantly enhance user engagement, which in turn influences external search behaviour and visit intention. In contrast, simulation realism and freedom of choice have minimal effects on absorption and dedication.
Research limitations/implications
This study highlights the role of perceived realism in enhancing user engagement with the metaverse and its impact on physical world behaviours. It contributes to metaverse literature by demonstrating that engagement within the metaverse significantly influences physical world behaviours, including visit intentions and external search behaviours.
Practical implications
This study offers practical guidance for developers to enhance user engagement in metaverse environments. Specifically, our findings advocate for visual and audio quality enhancements, greater persuasiveness of virtual spaces, improved avatar representativeness and a closer alignment of metaverse activities with real-life events.
Originality/value
This study advances the theoretical understanding of perceived realism by examining how its dimensions – such as visual and audio quality, avatar representativeness and alignment with real-life events – impact user engagement in the metaverse. It also explores how this engagement influences offline behaviours, thus bridging the gap between virtual and real-world interactions.
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Xiao He, Marek Kozlowski, Norsidah Ujang and Yue Ma
This study aims to explore the role of urban streets as transitional edges in coordinating socio-spatial interactions within the urban environment. It will focus on how streets…
Abstract
Purpose
This study aims to explore the role of urban streets as transitional edges in coordinating socio-spatial interactions within the urban environment. It will focus on how streets can revitalize their surrounding environments and shape sustainable urban living through their characteristics.
Design/methodology/approach
Employing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, this study systematically reviewed 67 international research articles published from 2013 to 2023. It delved into the functionalities of urban streets as transitional edges under various social and physical interactions, covering the multidimensional impacts of streets at the social, spatial and individual levels.
Findings
The results demonstrate that the physical and social dimensions of streets, through their characteristics as transitional edges, not only complement each other but also effectively promote social space interactions and sustainable urban development. As a key public space at the interface of social and physical realms, streets influence residents' daily lives and balance the socio-spatial environment.
Research limitations/implications
Although this study deepens the understanding of urban streets as transitional edges, it faces limitations due to the scarcity of literature related to transitional edges, which may affect the depth and breadth of the research. Future studies are required to further verify theoretical findings through field research and case studies and to explore practical applications of street design to enhance data comprehensiveness and availability.
Originality/value
The originality of this article lies in defining urban streets as dynamic transitional edge spaces, redefining their dual role in urban design to connect physical forms and social functions. Through a comprehensive literature review, this study provides theoretical support for urban planning and design practices, emphasizing their application value in promoting urban social interaction and sustainable development.
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Narciso Antunes, Ana Simaens and Patrícia Costa
This research aims to investigate post-forest fire perceptions of businesses towards the environment as a stakeholder. Through interviews with affected businesses, the authors aim…
Abstract
Purpose
This research aims to investigate post-forest fire perceptions of businesses towards the environment as a stakeholder. Through interviews with affected businesses, the authors aim to understand whether disasters prompt sustainability prioritisation beyond legal or market demands, shedding light on potential shifts in environmental attitudes and decision-making processes.
Design/methodology/approach
The authors used qualitative methods to investigate post-disaster shifts in environmental perceptions. Using site visits, preparatory meetings and semi-structured interviews between October 2017 and April 2021, the authors gained insights into destruction, recovery efforts and stakeholder perspectives. Content analysis provided valuable decision-making insights, particularly in understanding the landscape dominated by SMEs reliant on short-term strategies.
Findings
Interviews revealed varied perspectives on stakeholder recognition, especially concerning the natural environment. Although some managers promptly acknowledged stakeholder groups, the recognition of the natural environment as one varied. Concerning the natural environment as a stakeholder, responses ranged from ecological acknowledgment to denying its stakeholder status. Despite differing views, many agreed on the forest's importance, especially for resource-reliant industries. The findings suggest that although many decision makers verbally acknowledge the natural environment as a stakeholder, their actions reveal the opposite.
Research limitations/implications
The limitations are the COVID-19 pandemic in the data research phase. The methodology applied (qualitative) can be a limitation in itself and the authors recommend further research, applying mixed or quantitative methods. The research covers one event in one country. It is relevant to test our questions and conclusions in other countries/after other natural disasters. Incorporating other stakeholders' views and exploring alternative theories could enhance understanding and challenge existing results.
Practical implications
This study holds practical implications for understanding the relationship between organisations and the natural environment, particularly in recognising it as a stakeholder. By acknowledging the environment as a stakeholder, organisations can mitigate the effects of future natural disasters, as well as reducing their environmental footprints. Implementing these insights can lead to more informed decision-making processes and contribute to more effective resources and stakeholder management.
Social implications
Recognizing the environment as a stakeholder fosters environmental consciousness and community engagement. Addressing the natural environment as such enhances the ownership and responsibility of the surrounding natural environment.
Originality/value
The study's originality lies in its exploration of organisational responses to natural disasters, particularly in recognizing the environment as a stakeholder. It offers unique insights into decision-making processes and attitudes towards environmental responsibility, contributing to advancing understanding and informing strategies for sustainable disaster management on a global scale.
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Madhavi P. Patil, Ashraf M. Salama, Jane Arnfield and Seraphim Alvanides
This article introduces the “YouWalk-YouReclaim” mobile application as a transformative tool aimed at co-assessing and enhancing campus environments in a post-pandemic context. It…
Abstract
Purpose
This article introduces the “YouWalk-YouReclaim” mobile application as a transformative tool aimed at co-assessing and enhancing campus environments in a post-pandemic context. It seeks to address the need for inclusive, dynamic and technology-driven spaces within university settings.
Design/methodology/approach
The study employs a comprehensive assessment framework through a case study at Northumbria University, Newcastle. It involves over 100 students from diverse fields who utilised the application to evaluate significant areas on campus, such as Student Central, Northumberland Road and the Northumbria Library. The methodology places emphasis on direct user engagement and the use of the application’s inbuilt-image library and visual documentation features.
Findings
The application effectively evaluated the functionality, spatial dynamics and user experiences across various campus spaces. Key findings include the importance of adaptability, personalised spaces and enhanced wayfinding to meet the evolving needs of the university community. The study also noted the potential of the app to facilitate multidimensional assessments and support user-centric improvements.
Practical implications
The findings suggest that institutions can leverage technology like the “YouWalk-YouReclaim” app to better understand and optimise their campus spaces, fostering more responsive, user-focused and sustainable environments. The study advocates continuous technological enhancements and user-centred assessments to cultivate efficient and enriching campus experiences.
Originality/value
This study is novel in its integration of digital technology with user-centred approaches to assess and enhance campus environments. By enabling real-time feedback and inclusive participation, “YouWalk-YouReclaim” exemplifies an innovative approach to campus space management.
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Bhavya Gopinathan, Vaagdaa Vijayshankar and Sanghamitra Roy
Around the world, prison complexes have always been fundamentally taxing environments. The strained atmosphere within these prisons often contributes to the deterioration of…
Abstract
Purpose
Around the world, prison complexes have always been fundamentally taxing environments. The strained atmosphere within these prisons often contributes to the deterioration of mental health, mostly those who may already be psychologically vulnerable. This paper aims to understand whether there exists a relationship between the built environment of prisons, particularly the central prisons of India and its effects on the mental health of inmates.
Design/methodology/approach
By means of literature reviews, the study parameters were found to be connectivity to nature, lighting, acoustics, colour, air quality and thermal comfort. The data collected through interviews and email correspondences with identified experts were analysed thematically using a deductive approach to derive a set of practical recommendations, which could be implemented in Indian prisons.
Findings
The built environment of prisons impacts the prison population by further contributing to depressive symptoms. The effects of the built space persist regardless of social factors. A well-designed environment is healthy for its occupants and would yield positive changes. However, it is not the sole contributor to depression; social interactions, prison management, societal acceptance and meaningful activities are equally relevant factors. The sole focus of this paper is the relationship between the built environment and the mental health of inmates.
Originality/value
There is a paucity of research into the intersection between prison architecture and the mental health of inmates in the Indian subcontinent. This paper that addresses the gap may have significant consequences on how criminal reform is perceived, and also encourage further research in this field.
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Abstract
Purpose
This paper aims to investigate the impact of environmental risk on corporate governance through market reaction to bank loan announcements.
Design/methodology/approach
Using the establishment of environment court in China as a quasi-natural experiment, this paper adopt the difference-in-differences approach based on listed firms during 2003–2013 to explore the impact of environment court on corporate governance.
Findings
This paper find that the environment court would weaken the cumulative abnormal return of loan announcements. Then, this paper confirm that the potential reason is that environment court worsens the interest conflict between majority and minority shareholders. Further, cross-sectional analysis suggests that bank’s supervision, market competition and analyst coverage can alleviate the impact of environment court on corporate governance.
Practical implications
Environment courts intensify firms’ internal interest disputes, thus causing the decrease of corporate governance, which can be observed through the effect of bank loan announcements.
Social implications
This paper provide reference for environmental policy formulation and implementation, firms’ decision-makings and improving the banking regulatory system.
Originality/value
This paper makes a contribution to the studies about the impact of environment court on firms’ decision-making and investors’ reaction, the impact of external factors on corporate governance and bank loan announcements effect.
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Adrian Urbano, Michael Mortimer, Ben Horan, Hans Stefan and Kaja Antlej
The ability to measure cognitive load in the workplace provides several opportunities to improve workplace learning. In recent years, virtual reality (VR) has seen an increase in…
Abstract
Purpose
The ability to measure cognitive load in the workplace provides several opportunities to improve workplace learning. In recent years, virtual reality (VR) has seen an increase in use for training and learning applications due to improvements in technology and reduced costs. This study aims to focus on the use of simulation task load index (SIM-TLX), a recently developed self-reported measure of cognitive load for virtual environments to measure cognitive load while undertaking tasks in different environments.
Design/methodology/approach
The authors conducted a within-subject design experiment involving 14 participants engaged in digit-recall n-back tasks (1-back and 2-back) in two VR environments: a neutral grey environment and a realistic industrial ozone facility. Cognitive load was then assessed using the SIM-TLX.
Findings
The findings revealed higher task difficulty for the 2-back task due to higher mental demand. Furthermore, a notable interaction emerged between cognitive load and different virtual environments.
Research limitations/implications
This study relied solely on an n-back task and SIM-TLX self-report measure to assess cognitive load. Future studies should consider including ecologically valid tasks and physiological measurement tools such as eye-tracking to measure cognitive load.
Practical implications
Identifying cognitive workload sources during VR tasks, especially in complex work environments, is considered beneficial to the application of VR training aimed at improving workplace learning.
Originality/value
This study provides unique insights into measuring cognitive load from various sources as defined by the SIM-TLX sub-scales to investigate the impact of simulated workplace environments.
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This article aims to answer two research questions that remain controversial in the accounting and corporate governance literature: (1) how corporate disclosure is related to…
Abstract
Purpose
This article aims to answer two research questions that remain controversial in the accounting and corporate governance literature: (1) how corporate disclosure is related to board monitoring and (2) how this link is affected by the institutional environment and firm-level governance.
Design/methodology/approach
The study is based on S&P data on corporate disclosure by Russian companies collected over 2002–2010 and supplemented by information from the SKRIN database. The dataset covers 125 non-financial companies, with 559 observations in total. We use three indicators of board monitoring: the percentage of non-executive directors, a dummy for two-tier boards, and a dummy for an audit committee. The firm’s governance is proxied by a dummy for single class stock, while the institutional environment is proxied by a dummy for ADRs/GDRs. We apply conventional methods of panel data analysis with several robustness checks, including the random- and fixed-effects models, 2SLS that addresses the potential endogeneity of board composition, alternative definitions of the dependent variable, and an extended list of controls.
Findings
We find a positive (complementary) relationship between the amount of disclosure and the proxies for board monitoring employed. This complementary relationship turns out to be the strongest among companies that have better internal governance but face a weaker institutional environment. There is little evidence of such complementarity under strong institutions.
Practical implications
The findings may be of interest to investors and policymakers. As to the former, the results warn of firms that provide limited disclosure in the presence of strong corporate governance arrangements, such as independent boards, as these factors are not substitutes for each other. As to the latter, the results support comprehensive policies aimed at simultaneous improvements in both board governance and corporate disclosure in weak institutional settings.
Originality/value
This paper uses a unique setting and rich, partly proprietary data to extend the existing literature on the relationship between corporate disclosure and board monitoring, with an emphasis on the moderating role of the institutional environment and firm-level governance. It is also one of the very few studies of corporate disclosure in Russia, an important emerging economy of the early 2000s.
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