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1 – 10 of 609Yanji 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…
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.
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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.
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.
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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.
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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.
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.”
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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…
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.
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