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This paper aims to examine the association between perceived firm risk and two reporting mechanisms: risk disclosure and earnings smoothing in the UK context.

This study juxtaposes three competing views, the “null”, the “divergence” and the “convergence” hypotheses, and empirically investigates whether risk disclosure and earnings smoothing affect firm perceived risk for a sample of large UK firms with rich and poor information environments. This study also uses the global financial crisis as an external shock on overall risk in the economy to investigate when and how managers use these two reporting mechanisms to shape the firm perceived risk.

This paper documents that risk disclosures have no significant effect on investors’ risk perceptions, consistent with risk disclosures containing boilerplate and generic statements about firm risk. This paper also finds that earnings smoothing reduces investors’ risk perceptions, reflecting investors’ interpretations about future firm performance. Additional tests reveal that earnings smoothing is not associated with perceived firm risk for firms with rich information environments and expanded risk disclosures. Furthermore, reporting smooth earnings decreases perceived firm risk following the global financial crisis. These findings are robust to alternative specifications and measures of earnings smoothing as well as post-filing perceived firm risk.

This study does not distinguish between the garbling role and the informational role of earnings smoothing. The risk disclosure measurement used in this study, developed based on UK annual reports, may limit the generalizability of findings to other countries.

The findings suggest that managers should revise their risk disclosure strategies to provide in-depth details on firm risk. Investors might require information and thorough assessment to evaluate investment risks when firms provide generic risk disclosures and smoothed earnings by consulting sources like financial intermediaries. Regulators should keep an eye on firms reporting boilerplate risk disclosures and on how smoothing earnings impacts the firm perceived risk following economic turmoil, to guide interventions that promote market stability.

The findings provide new insights into when and how managers use their financial reporting discretion to make firms appear less risky and, therefore, influence investors’ risk perceptions.

This study examines the themes present in circular economy disclosures that are published in the integrated reports of banks and analyzes their readability scores.

From 2016 to 2022, a comparative analysis of the integrated reports from six publicly listed Turkish banks that are significant global players was conducted. A total of 21 reports were analyzed, for readability scores and their environmental disclosures from a circular economy perspective were calculated using textual and sentiment analysis techniques.

The findings of this study underscore the significant involvement of banks in key areas of the circular economy, such as waste management, renewable energy, emission reduction and sustainable financing. Moreover, the study also reveals that the readability of environmental disclosures in the analyzed integrated reports was generally low, suggesting that the information presented may challenge stakeholders and decision-makers and prevent full comprehension, thereby potentially impeding the most effective engagement by stakeholders with circular economy initiatives.

This study introduces a new approach to circular economy reporting by exploring the application of data analytics models when assessing readability within environmental disclosures. It specifically focuses on the context of integrated reporting within the banking sector, an area that has not yet been extensively explored. The study further underscores the importance of clear and concise communication when engaging stakeholders in circular economy efforts. The implications of this research for the banking and environmental sectors thus make this study a valuable addition to the existing literature.

To address the shortcomings of existing academic user information needs identification methods, such as low efficiency and high subjectivity, this study aims to propose an automated method of identifying online academic user information needs.

This study’s method consists of two main parts: the first is the automatic classification of academic user information needs based on the bidirectional encoder representations from transformers (BERT) model. The second is the key content extraction of academic user information needs based on the improved MDERank key phrase extraction (KPE) algorithm. Finally, the applicability and effectiveness of the method are verified by an example of identifying the information needs of academic users in the field of materials science.

Experimental results show that the BERT-based information needs classification model achieved the highest weighted average F1 score of 91.61%. The improved MDERank KPE algorithm achieves the highest F1 score of 61%. The empirical analysis results reveal that the information needs of the categories “methods,” “experimental phenomena” and “experimental materials” are relatively high in the materials science field.

This study provides a solution for automated identification of academic user information needs. It helps online academic resource platforms to better understand their users’ information needs, which in turn facilitates the platform’s academic resource organization and services.

This chapter examines World War II and its impact on international and military law. It covers the war’s key crimes, the Nürnberg and Tokyo tribunals, and the creation of the United Nations, the Four Geneva Conventions of 1949, and the Genocide Convention of 1948.

By conducting a longitudinal study, this study aims to investigate how the role of hotel attributes in destination competitiveness changed through the stages of pre-, amid and recovery from the crisis.

First, the latent Dirichlet allocation method was used to identify hotel attributes from 15,137 online reviews, and then a sentiment analysis was performed to determine tourist satisfaction with the subject attributes. Second, separate asymmetric impact competitor analyses were conducted for the three stages of the crisis, and their results were compared with understand how the role of the hotel attributes changed throughout the crisis.

The results revealed that the impacts of hotel attributes on tourist satisfaction and destination competitiveness differed significantly at each stage of the crisis.

This research expands the existing literature by offering valuable insights by elucidating the changing characteristics of hotel attributes at each crisis stage. The results extend the body of knowledge in destination management by providing evidence on the validity of asymmetric impact competitor analysis.

To fully understand the impact of a crisis (e.g. COVID-19) on destination competitiveness with a focus on the hotel sector, this research conducted a longitudinal study that covers three stages of the crisis (i.e. pre-, amid and post-crisis). Moreover, unlike previous studies, this research considers the asymmetric relationships between service attributes and overall tourist satisfaction, as well as competitors’ information.

This study aims to understand how unimanual and bimanual motor actions in the form of writing a message (handwriting and typing) influences consumer behavior intention and attitude.

Three studies have been conducted to understand how the method of writing (typing or handwriting) and moderator type of message (moderator: emotional vs. rational) can influence persuasion variables.

This paper shows evidence that bimanual and unimanual motor actions activate contralateral brain hemispheres and influence consumer behavior. Specifically, how the use of these motor actions leads to a change in behavior intention and attitude. Furthermore, how bidirectional behavior and role-reversal occurs when a unimanual vs bimanual motor actions are used to create an emotional or rational message.

This research focuses on explaining cognitive implications of unimanual vs bimanual motor actions (typing vs handwriting) on self and specifically on consumers when they are exposed to situations of producing/creating a message. Adding further evidence to persuasion, behavior intention and attitude research in embodied cognition (e.g. Petty and Cacioppo, 1986b; Briñol and Petty, 2008), the role of haptic interfaces in online marketing and consumer behavior (e.g. Brasel and Gips, 2015). The authors did not collect any FMRI data but it can be the future scope of this work.

The novel findings of bimanual and unimanual motor actions have a direct application to the current scenario of the online reviews/surveys, which have become a crucial point for e-commerce businesses and retailers that require customers to give feedback. Since, consumer emotions can influence behavioral outcomes and decision making through sensory cues (Abdolmohamad Sagha et. al, 2022; Haase Wiedmann and Labenz, 2022). From this perspective, depending on the mapping/recording of the felt emotionality or rationality by the customer, the feedback method can be oriented in a way to reduce the effect of negative reviews. Further applications are suggested for retailers, increasing prosocial or sustainable behavior and attitudes.

Marketing and advertising research conducted in different social settings is considered important in neuropsychology and neurophysiology research (Pozharliev et al., 2017). Therefore, this research can be extended to test in different social settings and marketing contexts, for example, in the virtual reality, metaverse and gamification. Thus, this research can serve as an avenue to examine the bimanual and unimanual motor actions in a scenario where the participants can combine several motor actions, for example, talking on the phone or walking while filling consumer reviews online/offline and wearing the VR devices like Apple Vision Pro and performing unimanual or bimanual motor actions.

Mapping of human behavior has always been done dependent on the cognition aspect and limited in its scope for embodied cognition. The results can be used for more direct and impactful ways of conducting surveys, feedback and handling communications for major businesses. In addition, it can be a helpful tool for message persuasion for a new brand or increasing awareness about sustainable consumption depending on typed or handwritten inputs by a potential consumer.

This study addresses the gap in understanding text analytics within the service domain, focusing on new service development to provide insights into key research themes and trends in text analytics approaches to service development. It explores the benefits and challenges of implementing these approaches and identifies potential research opportunities for future service development. Importantly, this study offers insights to assist service providers to make data-driven decisions for developing new services and optimising existing ones.

This research introduces the hybrid thematic analysis with a systematic literature review (SLR-TA). It delves into the various aspects of text analytics in service development by analysing 124 research papers published from 2012 to 2023. This approach not only identifies key practical applications but also evaluates the benefits and difficulties of applying text analytics in this domain, thereby ensuring the reliability and validity of the findings.

The study highlights an increasing focus on text analytics within the service industry over the examined period. Using the SLR-TA approach, it identifies eight themes in previous studies and finds that “Service Quality” had the most research interest, comprising 42% of studies, while there was less emphasis on designing new services. The study categorises research into four types: Case, Concept, Tools and Implementation, with case studies comprising 68% of the total.

This study is groundbreaking in conducting a thorough and systematic analysis of a broad collection of articles. It provides a comprehensive view of text analytics approaches in the service sector, particularly in developing new services and service innovation. This study lays out distinct guidelines for future research and offers valuable insights to foster research recommendations.

This chapter focuses on the US Civil War of 1861–1864, the application of the laws of war to a civil war, and gives great attention to US Army General Order 100 (aka The Lieber Code), the first set of laws to direct and constrain the behavior of troops in the field.

This chapter discusses the creation, structure, and functioning of the International Criminal Court. It also examines its operations to date and addresses many contemporary criticisms of the court.

This study aims to identify mutually exclusive risk categories and determine whether these categories effectively capture the potential impact of risk disclosures on the initial returns of initial public offerings (IPOs) in the financial and non-financial sectors.

Data were collected from 131 Indian IPO prospectuses (104 non-financial and 27 financial) issued between 2015 and 2021. Content analysis was performed to identify mutually exclusive risk categories, and the effects of these categories on initial IPO returns were assessed by regression analysis

The findings revealed that risk factor disclosures have a significant impact on underpricing, but not all risk factors are relevant. In the current study, in the financial sector, IPO underpricing was mostly driven by technological and competitive risk factors. In the non-financial sector, underpricing was predominantly influenced by operating risk and compliance risk factors.

The limitations of this study include the use of sentence-based context analysis, which does not assess the quality of risk disclosures. The statistical data reduction technique used to generate mutually exclusive risk categories may also be a limitation.

This research has the potential to assist companies in standardizing the disclosure of risks within IPO prospectuses. The insights gained can inform market regulators in designing policies aimed at aiding investors in formulating investment strategies, ultimately enhancing transparency and clarity regarding information disclosure. Moreover, the findings offer valuable guidance to investors in selecting IPOs aligned with their risk tolerance levels.

From a societal perspective, this study represents advancements by guiding regulators towards developing and regulating standardized, mutually exclusive risk factors. Such measures can aid investors in enhancing their decision-making perspectives regarding IPOs, promoting a more informed and confident investment environment.

This study is a pioneering attempt to address knowledge gaps by identifying distinct categories of risk disclosures in IPO prospectuses and examining their potential influence on IPO underpricing in the financial and non-financial sectors in India.