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Article
Publication date: 1 January 2025

Erik Cateriano-Arévalo, Jorge Soria Gonzáles (Pene Beso), Richard Soria Gonzales (Xawan Nita), Néstor Paiva Pinedo (Sanken Bea), Ross Gordon, Maria Amalia Pesantes and Lisa Schuster

Respectful co-production is one of the principles of ethical Indigenous research. However, this participatory approach has yet to be thoroughly discussed in social marketing. This…

Abstract

Purpose

Respectful co-production is one of the principles of ethical Indigenous research. However, this participatory approach has yet to be thoroughly discussed in social marketing. This study aims to provide reflections and recommendations for respectful co-production of research with Indigenous people in social marketing.

Design/methodology/approach

This study draws upon case study reflections and lessons learned from a research program respectfully co-produced with members of the Shipibo-Konibo Indigenous group of the Peruvian Amazon called the Comando Matico. The authors focus on the challenges and strategies for respectful co-production during different stages of the research process, including consultation, fieldwork and co-authoring articles. The authors foreground how their Comando Matico co researchers infused the research process with Shipibo knowledge.

Findings

The authors reflect on three recommendations concerning 1) respectful co-production, 2) power dynamics and 3) facilitating co-authorship. Social marketers interested in respectful co production of research with Indigenous people may need to adopt a flexible and practical approach that considers the characteristics of the context and Indigenous co-researchers.

Originality/value

This study contributes to the discussion about the importance of respectful co-production of research with Indigenous people to ensure it accounts for their needs and wants.

Details

Journal of Social Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6763

Keywords

Article
Publication date: 1 January 2025

Phil Morgan, Mel Hughes and Lee-Ann Fenge

The purpose of this paper is to explore the impact of digital technology on citizenship for people with mental health challenges (PMHC). Technology is increasingly dominating our…

Abstract

Purpose

The purpose of this paper is to explore the impact of digital technology on citizenship for people with mental health challenges (PMHC). Technology is increasingly dominating our lives and changing what it means to be a citizen. Citizenship approaches such as the 5Rs (Ponce and Rowe, 2018; Rowe and Pelletier, 2012) or collective citizenship (Quinn et al., 2020) are gaining prominence as ways to promote the rights and inclusion of PMHC. Therefore, it is essential to explore the impact of technology on citizenship for PMHC.

Design/methodology/approach

This study was part of a PhD using community-based participatory research (CBPR) conducted alongside 3 peer researchers. Participants (n = 7) were from a mental health peer-led organisation and a digital technology company (n = 4) in England. They participated in semi-structured interviews and a co-production workshop. Data was co-analysed using thematic analysis.

Findings

Participants viewed technology as a means to promote inclusion but also leading to further division and exclusion. Discussions about technology were seen as central to discussions about citizenship. Participants did not see digital citizenship as a distinct concept. Those from the peer-led organisation wanted to play an active role in shaping citizenship.

Originality/value

This is the first published study to specifically focus on exploring digital citizenship in the context of citizenship within mental health. The paper highlights the importance of incorporating the impact of technology on mental health and citizenship and raises implications for mental health citizenship-orientated research, policy and practice.

Details

Mental Health and Digital Technologies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2976-8756

Keywords

Article
Publication date: 11 October 2023

Zidan Tian, Qinghua He and Ting Wang

Currently, many studies have shown an increasing interest in owner-dynamic capabilities (ODCs). Existing studies mainly focus on the dynamic capability basis and capability…

Abstract

Purpose

Currently, many studies have shown an increasing interest in owner-dynamic capabilities (ODCs). Existing studies mainly focus on the dynamic capability basis and capability development within the owner organization, whereas they rarely analyze the capability mobilization within the network of participants in megaprojects. Therefore, this study aims to explain the interaction and evolution of the mobilization strategies of ODCs and the cooperative strategies of other participants.

Design/methodology/approach

This study develops a tripartite evolutionary game model to analyze the evolutionarily stable strategy of the owner, the reciprocal participants and the general participants. Results are numerically simulated with a validation case. The asymptotic stability of multiple group strategies is discussed under the replicator dynamic system.

Findings

This study suggests that resource complementarity significantly reduces the difficulty of mobilization. Moreover, these strategies are only effective with sufficient ODCs. The results indicate that reciprocal participants are more sensitive to the change in resource complementarity.

Originality/value

This study provides strategic guidance for mobilizing ODCs in megaprojects to better embrace uncertainty and stress, contributing to the dynamic capability literature with an evolutionary game approach. And new insight for the study of reciprocity preference in megaprojects is also provided.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 2 May 2024

Habiba Al-Shaer, Mahbub Zaman and Khaldoon Albitar

This study investigates the relationship between CEO leadership, gender homophily and corporate environmental, social and governance (ESG) performance. We also investigate whether…

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Abstract

Purpose

This study investigates the relationship between CEO leadership, gender homophily and corporate environmental, social and governance (ESG) performance. We also investigate whether it is essential to have a critical mass of women directors on the board to create a significant power of gender diversity in leadership positions.

Design/methodology/approach

Our study is based on firms listed on the London Stock Exchange (FTSE-All-Share) from 2011 to 2019. CEO characteristics and other board variables were collected from BoardEx, and ESG data, and other related variables were collected from Eikon database.

Findings

We find a critical mass of female directors contributes to ESG performance suggesting that token representation of female directors on boards limits their effectiveness. We do not find support for the gender homophily perspective, our findings suggest that the effectiveness of female CEOs does not depend on the existence of a critical mass of female directors. Female directors and female CEOs are less likely to be associated with ESG activities when firms experience poor financial performance. We also find that younger female CEOs have a positive impact on ESG performance. Furthermore, we find female CEOs with shorter tenure are more likely to improve ESG performance. Overall, our findings suggest a substitutional effect between having female CEOs and gender diverse boards.

Originality/value

This study contributes to the debate on gender homophily in the boardroom and how that may affect ESG practices. It also complements existing academic research on female leadership and ESG performance and has important implications for senior management and policymakers.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 25 September 2024

Saudi-Yulieth Enciso-Alfaro and Davi-Jônatas Cunha-Araújo

Due to the importance of mitigating the issues that afflict society and natural habitats on a global scale, the United Nations has established 17 key goals to directly and…

Abstract

Purpose

Due to the importance of mitigating the issues that afflict society and natural habitats on a global scale, the United Nations has established 17 key goals to directly and effectively mitigate problems such as extreme poverty, lack of access to quality educational environments or the loss of life in underwater and terrestrial ecosystems, which need to be addressed from multiple parties, particularly from the business network. In this context, the purpose of this paper is to analyse the potential impact of female participation in boardrooms on the disclosure of corporate information regarding the integration of the Sustainable Development Goals (SDGs) into business strategy.

Design/methodology/approach

The research hypotheses were developed on the basis of a multi-theoretical perspective, which included agency theory, upper echelon theory, resources dependency theory and critical mass theory. The hypotheses were tested using a regression model for a sample of 8,903 companies for the period 2019–2022.

Findings

The results highlight the importance of an increase in female boardroom representation as a key driver in the achieving of the SDGs with favourable effects on environmental and social issues, being robust to changes in methodological specifications.

Research limitations/implications

This research provides valuable evidence for the analysis of gender issues in the business field; however, it has some limitations that can be addressed by academics. In this sense, this research solely examined the impact of chief executive officer (CEO) duality while overlooking the potential for its influence to be amplified by a distinctive configuration of the board, such as the involvement of a former CEO, a greater or lesser degree of participation of executive directors in the boardroom or the fact that the CEO is a woman. These factors could either reinforce or obstruct the benefits of female directors in the accomplishment of the SDGs.

Practical implications

From a practical standpoint, this research illustrates the advantages of the active involvement of women in the boardroom. Their participation has resulted in notable modifications to corporate strategies, with a focus on aligning business actions with the attainment of the SDGs and related transparency. This facilitates a more comprehensive understanding of the business interest in conserving natural habitats and eradicating social inequalities.

Social implications

From a societal perspective, the findings illustrate the significance of actively promoting the involvement of women in organisational leadership roles. The inclusion of women's perspectives can enhance the planning of business processes, with far-reaching implications for stakeholders. Therefore, it is vital to guarantee opportunities for women, such as access to higher education and gainful employment, particularly in nations where there are considerable constraints to the intellectual and economic advancement of girls and women.

Originality/value

The findings contribute to the growing body of knowledge on the optimal configuration of the boardroom, especially the gendered boardroom (i.e. García-Sánchez et al., 2023b; Liao et al., 2015), and its ability to address today's global challenges. Furthermore, the findings indicate the necessity of establishing pathways for women to reach positions of influence within the organisational hierarchy, thereby facilitating beneficial societal changes. These changes can include the mitigation of environmental damage and the rectification of historical social inequalities.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 13 February 2025

Shu Lin, Lizhong Hao and Shengqiang Liu

The purpose of this study is to examine the audit efficiency and timeliness of Big 4 auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor’s…

Abstract

Purpose

The purpose of this study is to examine the audit efficiency and timeliness of Big 4 auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor’s ability to conduct an audit more quickly or with fewer resources while still achieving effective outcomes.

Design/methodology/approach

The authors use audit report lags (also referred to as audit delay) as a proxy for audit timeliness and efficiency, controlling for audit quality and audit fees (audit input). The authors use a propensity-score matching (PSM) approach to construct a pseudorandom sample in which each non-Big 4 client is matched with a similar Big 4 client based on their characteristics and audit quality, to control for potential endogeneity related to self-selection bias in this setting.

Findings

The authors find that non-Big 4 auditors are associated with shorter audit delays than Big 4 auditors. Additional analysis of the matched sample reveals that non-Big 4 auditors charge lower fees than Big 4 auditors do after controlling for the Big 4 premium. These findings do not support the notion that Big 4 auditors conduct audits more efficiently than non-Big 4 auditors do.

Originality/value

These results could be of interest to the management of public firms, audit committees, investors and regulators; provide valuable insights into the performance of audit firms in varying client environments; and contribute to a better understanding of audit timeliness and efficiency.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 6 January 2025

Sanjay Kumar Pandey and Shruti  

This study aims to generalize the Baker and Sterling’s model (2017) by additionally considering viscous flow and introducing a cylindrical central zone of low pressure. Unlike…

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Abstract

Purpose

This study aims to generalize the Baker and Sterling’s model (2017) by additionally considering viscous flow and introducing a cylindrical central zone of low pressure. Unlike other models, in which the azimuthal velocity is deduced as a special solution using the variables-separable approach, the novelty in this is that it yields a more general form.

Design/methodology/approach

Flow is incompressible, steady, axisymmetric and viscous. Radial velocity is assumed similar to that of the Baker and Sterling model (2017) by incorporating a central low-pressure zone. The continuity and the Navier−Stokes equations are employed to obtain other velocity components and pressure. Unlike earlier models, azimuthal velocity is obtained from the radial and the axial momentum equations.

Findings

Azimuthal velocity does not asymptotically vanish in the radial direction, it rather sharply reduces to zero, which is practically observed in real vortices occurring in nature. Also, with an increase in water content in tornado fluid, the vortex becomes slightly thinner with comparatively slower rotation. Furthermore, the consideration of a central low-pressure zone shifts the maximum of the axial velocity somewhat away from the boundary of the low pressure. Also, as the low-pressure zone narrows, pressure from the outer zone to the boundary of the low-pressure central zone drops more rapidly, representing a stronger vortex.

Originality/value

To the best of the authors’ knowledge, no such analysis is available in the literature. The work is original and is not under consideration for publication elsewhere. Also, the analysis is balanced and fair.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 19 December 2024

Changchun Chen and Jiuchang Wei

We examine how corporate violations impact trade credit behaviors within the supply chains, focusing on both trade credit financing and provision through the lens of reputation…

Abstract

Purpose

We examine how corporate violations impact trade credit behaviors within the supply chains, focusing on both trade credit financing and provision through the lens of reputation damage and restoration. We distinguish trade credit financing under different supply chain concentrations, firm characteristics and analyst attention. Additionally, we examine how violating firms adjust trade credit provision to customers and suppliers of varying sizes.

Design/methodology/approach

We empirically test the hypotheses using fixed effects ordinary least squares with a sample of Chinese A-share listed companies from 2007 to 2022. Additionally, we conduct robustness tests, including the use of alternative estimation models, substitution of independent variables and the application of instrumental variables.

Findings

Firstly, trade credit financing declines post-violations. Secondly, companies raise trade credit provision to suppliers and customers to restore trust relationships and reputation. Thirdly, reputation acts as a mediator between violations and trade credit behaviors. Fourthly, negative effects are more pronounced in low supply chain concentration, more analysts and non-state-owned companies. Lastly, trade credit provision is increased for small suppliers and large customers to restore trust relationships and reputation.

Practical implications

We find corporate violations reduce trade credit financing while increasing trade credit provision, thereby increasing operating costs. Even in emerging economies with weak market institutions, firms should avoid violations to maintain trust and ensure operational stability.

Originality/value

We examine how violations influence credit management in supply chains, filling the research gap. Additionally, we supplement an understanding of reputation damage and restoration behaviors, contributing to the literature on how to restore reputation.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 25 November 2024

Richard Kent, Wenbin Long, Yupeng Yang and Daifei Yao

We adopt an information risk view and argue that higher levels of pledge risk incurred by insiders incentivize opportunistic financial disclosure and impair the quality of…

Abstract

Purpose

We adopt an information risk view and argue that higher levels of pledge risk incurred by insiders incentivize opportunistic financial disclosure and impair the quality of information available to analysts to forecast firm performance.

Design/methodology/approach

We sample Chinese listed companies from 2010 to 2022. Following the literature, we apply established models to measure and test analysts’ forecasting accuracy/dispersion related to controlling shareholders pledging equity and the amount of margin call pressure. Analyst characteristics and nonfinancial disclosures proxied by CSR reports are also examined as factors likely to influence the relationship between pledge risk and analysts’ forecast quality.

Findings

We find that analysts’ earnings predictions are less accurate and more dispersed as the proportion of shares pledged (pledge ratio) increases and in combination with greater margin call pressure. Pledge ratios are significantly associated with several information risk proxies (i.e. earnings permanence, accruals quality, audit quality, financial restatements, related party transactions and internal control weaknesses), validating the channel through which equity pledges undermine analysts’ forecast quality. The results also demonstrate that forecast quality declines for a wide variety of analysts’ attributes, including high- and low-quality analysts and analysts from small and large brokerage firms. Importantly, nonfinancial disclosures, as proxied by CSR reporting, improve analysts’ forecasts.

Originality/value

We extend the literature by demonstrating that incremental pledge risk increases non-diversifiable information risk; all non-pledging shareholders pay a premium through more diverse and less accurate earnings forecasts. Our study provides important policy implications with economically significant costs to investors associated with insider equity pledges. Our results highlight the benefits of nonfinancial disclosures in China, which has implications for the current debate on the global convergence of CSR reporting.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 26 November 2024

Katho Jacobs, Steffi De Jans, Tom Evens and Bram Constandt

This systematic literature review examines the domain of sports sponsorship involving controversial industries. We delve into the shared patterns, differences and overarching…

Abstract

Purpose

This systematic literature review examines the domain of sports sponsorship involving controversial industries. We delve into the shared patterns, differences and overarching themes prevalent across various dark consumption industries (i.e. alcohol, food and beverages high in fat, salt and sugar, gambling and tobacco).

Design/methodology/approach

This study systematically reviews research on controversial sports sponsorships (CSS). Literature searches in Web of Science and Scopus, and additional searches in reference lists resulted in a total of 90 publications meeting the inclusion criteria, which can be grouped into three research clusters: prevalence, impact and (in)appropriateness of CSS.

Findings

This review revealed a high prevalence of so-called controversial sponsors in sports, particularly in – but certainly not limited to – soccer. Especially gambling sponsorships have become more prominent in recent years. Ethical concerns surfaced since CSS are positively related to attitudes, preferences, purchase intention and consumption, potentially causing health-harming consequences for children and adults.

Practical implications

This study provides scholars and practitioners with insights to advocate for policy measures curbing CSS.

Originality/value

In light of the identified research gaps, we propose a research agenda to particularly investigate causal relationships between exposure to CSS and its impact by conducting longitudinal and experimental research. Additionally, we propose to establish a consumer-centered framework for processing CSS.

Details

International Journal of Sports Marketing and Sponsorship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1464-6668

Keywords

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