Search results

The study evaluates whether an application of Ind-AS that converged with IFRS in India has enhanced financial reporting quality (FRQ) and how that is reflected in financial performance (FP).

Design/methodology/approach: The study uses discretionary accruals (DACC) to measure FRQ. In addition, it uses ordinary least square (OLS) regression to examine the association between Corporate Governance attributes, FRQ, and financial performance for a sample of 24 textile companies from 2010 to 2021.

The results indicate that adopting IFRS has a role in monitoring CG attributes to enhance FRQ; this means the financial reporting qualit improves somewhat with some CG attributes under Ind-AS. In addition, the results demonstrate that financial reporting quality positively influences FP.

There are significant effects on authorities and decision-makers. The findings from this research can benefit lawmakers by providing Ind-AS policy enforcement with more consideration. The results are also helpful for policymakers who want to improve CG and need proof of the significance of high FRQ in this respect.

Given the dearth of research on FRQ in India, the study extends prior literature on FRQ by examining the quality of financial reporting according to the transformation to IFRS in Indian textile firms. The theoretical contribution of the current study is the testing of agency theory towards practices of corporate governance mechanisms on FRQ and FP in the context of the textile sector.

This study aims to understand the kind of content and context that effectively create higher fan social media engagement (SME) through pre-match content posted by sports teams.

This research examines the effect of inspirational, informational, entertaining and warmth content appeal on affective and cognitive responses from fans in the form of likes and shares. Messages on X (previously Twitter), chosen as a representative social media platform, from the teams participating in the Indian Premier League, were analysed using regression models to validate the proposed model empirically.

For sports clubs, entertaining, warmth and inspirational content is more effective than information content in generating likes on social media. Content with high vividness is effective only for sports teams with high performance. Fans of low-performance teams exhibit higher responsiveness to content with inspirational appeal.

This research contributes to the sports marketing literature by examining the influential role of warmth and inspirational content in generating higher SME in the pre-match context.

This study provides prescriptions to sports clubs for leveraging social media platforms to engage their fans through appropriate content. Given the growth of sports leagues in developing and developed countries, this study provides guidelines to sports clubs for effective social media marketing.

To the best of the authors’ knowledge, this study is among the first to integrate social identity theory and elaboration likelihood model theoretical frameworks to study fan engagement with social media content posted by sports clubs.