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Article
Publication date: 13 July 2021

Yanji Duan, John A. Aloysius and Diane A. Mollenkopf

Firms employ various forms of disclosure to demonstrate commitment to and involvement in sustainable supply chain management (SSCM) practices. This research provides guidance to…

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Abstract

Purpose

Firms employ various forms of disclosure to demonstrate commitment to and involvement in sustainable supply chain management (SSCM) practices. This research provides guidance to firms employing framing strategies when communicating their SSCM with external stakeholders like consumers as part of their supply chain transparency efforts.

Design/methodology/approach

The authors employed a middle-range theorizing approach to understand the context of SSCM practices and mechanisms of variously framed communication methods to disclose sustainability information to consumers. The authors conducted two experiments in an e-waste recycling context, studying how sustainable information disclosed to consumers using attribute framing and goal framing can affect consumers' attitudes. The authors also examined the moderating role of consumers' environmental involvement.

Findings

Results suggest that when attribute framing is used, firms should avoid framing the attribute from a negative valence. When goal framing is used, messages with consequences stated as “avoid loss” yield the most substantial effect. Additionally, framing effects are more significant for consumers with higher-than-average environmental involvement.

Originality/value

The authors’ results contribute to the ongoing theorization of SSCM by providing contextual understanding of how to communicate sustainability information. Corroborating evidence from marketing, framing effects are found to be context specific, thereby elucidating the framing literature more fully to the SSCM context. The authors extend this literature by studying attribute framing and comparing the effectiveness of all possible goal framing combinations of valence and gain/loss perspective in the SSCM communication context.

Details

International Journal of Physical Distribution & Logistics Management, vol. 52 no. 1
Type: Research Article
ISSN: 0960-0035

Keywords

Open Access
Article
Publication date: 20 June 2020

Putri Anindya Listya Purwa and Doddy Setiawan

This paper aims to investigate the relation between gender and accounting conservatism in banking industry using cross-countries study.

1993

Abstract

Purpose

This paper aims to investigate the relation between gender and accounting conservatism in banking industry using cross-countries study.

Design/methodology/approach

The study use cross-country data in banking industry. Sample of the study consists of 202 banks from 24 countries in the period 2016–2017.

Findings

The result of the study indicates that banks that operate in high masculine society are less conservative than banks that operate in low masculine society (feminine).

Originality/value

This research suggests that investors could consider investing in a country that has low masculinity (feminine) because it is more concerned with the protection of other society members through conservative choice as a protection from misleading decisions made based on too optimistic financial report.

Details

PSU Research Review, vol. 5 no. 2
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 14 February 2024

Chao Lu and Xiaohai Xin

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address…

Abstract

Purpose

The promotion of autonomous vehicles introduces privacy and security risks, underscoring the pressing need for responsible innovation implementation. To more effectively address the societal risks posed by autonomous vehicles, considering collaborative engagement of key stakeholders is essential. This study aims to provide insights into the governance of potential privacy and security issues in the innovation of autonomous driving technology by analyzing the micro-level decision-making processes of various stakeholders.

Design/methodology/approach

For this study, the authors use a nuanced approach, integrating key stakeholder theory, perceived value theory and prospect theory. The study constructs a model based on evolutionary game for the privacy and security governance mechanism of autonomous vehicles, involving enterprises, governments and consumers.

Findings

The governance of privacy and security in autonomous driving technology is influenced by key stakeholders’ decision-making behaviors and pivotal factors such as perceived value factors. The study finds that the governmental is influenced to a lesser extent by the decisions of other stakeholders, and factors such as risk preference coefficient, which contribute to perceived value, have a more significant influence than appearance factors like participation costs.

Research limitations/implications

This study lacks an investigation into the risk sensitivity of various stakeholders in different scenarios.

Originality/value

The study delineates the roles and behaviors of key stakeholders and contributes valuable insights toward addressing pertinent risk concerns within the governance of autonomous vehicles. Through the study, the practical application of Responsible Innovation theory has been enriched, addressing the shortcomings in the analysis of micro-level processes within the framework of evolutionary game.

Details

Asia Pacific Journal of Innovation and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2071-1395

Keywords

Open Access
Article
Publication date: 7 June 2021

Grace Branjerdporn, Pamela Meredith, Trish Wilson and Jenny Strong

This paper aims to investigate infant sensory patterns and their associations with previous perinatal loss, maternal-foetal attachment and postnatal maternal sensory patterns.

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Abstract

Purpose

This paper aims to investigate infant sensory patterns and their associations with previous perinatal loss, maternal-foetal attachment and postnatal maternal sensory patterns.

Design/methodology/approach

In a prospective cohort study, women with and without perinatal loss (N = 57) were recruited from an Australian public hospital. Participants were surveyed during pregnancy (maternal-foetal attachment, loss) and again postnatally (maternal/infant sensory patterns). Chi-square tests and logistic regression analyses controlling for previous perinatal loss were conducted with infant sensory patterns as outcome variables.

Findings

“More than typical” infant low registration was associated with poorer quality of maternal-foetal attachment. “More than typical” infant sensory seeking was associated with previous perinatal loss and higher levels of maternal sensory seeking. “More than typical” infant sensory sensitivity was linked with previous perinatal loss, poorer quality of maternal-foetal attachment and higher maternal low registration. “More than typical” infant sensory avoidance was associated with poorer quality of maternal-foetal attachment and higher levels of maternal sensory sensitivity.

Practical implications

To support more typical infant sensory patterns, results point to the potential benefit of occupational therapists supporting pregnant women with previous perinatal loss; facilitating favourable maternal-foetal attachment; and educating new mothers on how their sensory patterns impact on interactions with their infant. Sensory modulation strategies that consider the sensory patterns of both mother and infant may be beneficial to promote engagement in co-occupations.

Originality/value

These findings are the first to suggest that previous perinatal loss, poorer quality of maternal-foetal attachment and higher levels of maternal postnatal sensory patterns represent risk factors for infant sensory patterns that are “more than typical.”

Details

Irish Journal of Occupational Therapy, vol. 49 no. 1
Type: Research Article
ISSN: 2398-8819

Keywords

Content available

Abstract

Details

Journal of Consumer Marketing, vol. 31 no. 5
Type: Research Article
ISSN: 0736-3761

Open Access
Article
Publication date: 19 March 2018

Prem Sikka

The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a…

9572

Abstract

Purpose

The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition.

Design/methodology/approach

The policy proposal rests on notions of transparency and public accountability.

Findings

The paper argues that the proposed policy is feasible.

Research limitations/implications

The paper hopes to stimulate debates about the value of public filing of corporate returns and limits of public accountability.

Social implications

The paper extends the range of public policies which might be able to check organised tax avoidance.

Originality/value

It is one of the few papers to call for public filings of large company tax returns.

Details

Journal of Capital Markets Studies, vol. 2 no. 1
Type: Research Article
ISSN: 2514-4774

Keywords

Content available
Book part
Publication date: 10 December 2018

Abstract

Details

Organization Design
Type: Book
ISBN: 978-1-78756-329-2

Content available
Article
Publication date: 11 September 2007

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Abstract

Details

Aircraft Engineering and Aerospace Technology, vol. 79 no. 5
Type: Research Article
ISSN: 0002-2667

Content available
Book part
Publication date: 9 October 2020

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Content available
Book part
Publication date: 27 January 2023

Bernd Krampen

Abstract

Details

Using Economic Indicators in Analysing Financial Markets
Type: Book
ISBN: 978-1-80455-325-1

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