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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.

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.

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.

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.

We examine the association between conditional conservatism in initial public offering (IPO) underpricing and post-issue stock market survival in the U.S.

We adopt an archival approach by collecting data for 1,761 U.S. IPO issuers for the period 1990–2017. Regression analyses are conducted to evaluate the association between conditional conservatism in initial public offerings with underpricing and post-issue stock market survival. We identify firms that went public in the period 1990–2012. These firms are then followed for five years after the IPO to assess their stock market survival.

We find that pre-issue conditional conservatism is significantly associated with less IPO underpricing. We also detect that IPO firms with higher levels of conditional conservative reporting are more likely to survive in the post-IPO stock market in the three-, four-, and five-year periods after the IPO. Our main findings are robust after controlling for other factors in our models, such as IPO cycles, venture capitalists, research and development investment, and pre-IPO accounting performance.

We extend research by demonstrating that conditional conservative reporting practices help firms reduce their indirect costs of raising their initial public capital. Additionally, our research introduces new evidence on the association between pre-IPO conditional conservatism and after-issue stock market survival. Our findings empirically support the International Accounting Standards Board’s (IASB) decision to reintroduce the concept of prudence into the conceptual framework, by showing how conservative reporting can reduce information asymmetry in IPO firms.

Social networking sites (SNS) have become popular mediums for individuals to interact with others. However, despite the positive impact of SNS on people’s lives, cyberbullying has become prevalent. Due to this prevalence, substantial research has examined cyberbullying from the perspectives of perpetrators, bystanders, and victims, but little is known about SNS users’ confrontations with cyberbullying. The objectives of this study are to examine confrontation as a victim’s coping response, the effect of blockability affordance on victims’ protection motivation, the impact of a victim’s experiences with cyberbullying perpetration, and social desirability (SD) bias in the context of cyberbullying victimization.

This study examines the effect of blockability affordance on SNS users’ protection motivation. It also investigates the relationships among perceived threat, perceived coping efficacy, and use of confrontation. Furthermore, this investigation analyzes the effect of SNS users’ experiences as perpetrators on their decision to confront cyberbullies. Finally, this study assesses and controls SD bias in SNS users’ confrontation behavior. To test the research model, we used an online vignette study to collect 314 data points.

Blockability affordance, perceived threat, perceived coping efficacy, and cyberbullying perpetration experiences are essential factors in explaining use of confrontation. This study also finds SD bias in the context of cyberbullying victimization.

This is one of the first studies in information systems research to empirically examine the effect of blockability affordance in the context of cyberbullying.

This paper aims to suggest that foreign investment spurs entrepreneurial activity (i.e. new business formation) through various crowding-in mechanisms. Previous research also highlights the importance of production structures in developing a country’s absorptive capacity. Thus, the authors examined the extent to which sophisticated production structures can promote the crowding-in (positive) effects of foreign investment on new business formation.

This study uses an annual-level unbalanced panel dataset of 94 countries from 2006 to 2020. The authors use system Generalized Method of Moments estimator, which can control for endogeneity and simultaneity issues. Additionally, they split their sample data set to examine the effects on coastal and landlocked countries (which are economically at a disadvantage).

Using the economic complexity and economic diversification index as their measure of production structure, the authors find evidence that foreign investment is associated with greater entrepreneurial activities, and this effect is greater when production structures are more sophisticated. However, this complementary effect is not observed in the subsample of landlocked economies, which face impediments to global trade and other structural challenges.

The results imply that policymakers can promote new business formation by developing a country’s production structure in tandem with foreign investment in knowledge intensive sectors.

The authors empirically establish that production structures can promote the crowding-in effects of foreign direct investment on entrepreneurial activities using two measures of production structures, namely, economic complexity and economic diversification.

Entrepreneurship is often seen as a journey filled with emotions. However, the literature lacks an empirical framework for how emotions relate to entrepreneurial intention. Drawing upon an extended view of the theory of planned behavior (TPB) that emotions may have a direct and/or indirect effect on intention, this study investigates how positive and negative emotions influence entrepreneurial intention.

Applying the partial least squares structural equation model in SmartPLS 4, the hypothesized relationships were examined with a sample of 553 survey respondents from Bangladesh during and after the COVID-19 pandemic. All respondents were Bangladeshi nationals.

This study found that positive emotions have both significant direct and indirect effects, whereas negative emotions only have a significant indirect effect on entrepreneurial intention through personal attitudes and perceived behavioral control. Contrary to the extant understanding, this study found no significant relationship between subjective norms and entrepreneurial intention. Notably, the results did not vary between the during- and post-COVID-19 periods.

This study adds valuable insights into the relatively unexplored field of entrepreneurial intention by extending the TPB and demonstrating how emotions relate to entrepreneurial intention.

The purpose of this study is to critically analyse the current research around the impact of management strategies on challenging behaviour in autism.

Mixed method analysis.

Seven studies were included for discussion. The author found significant heterogeneity in the outcome measures of all the studies and was unable to provide a meta-analysis. The results showed that psychosocial interventions offer the most promise in terms of safety and efficacy. The author was unable to explain what part of their intervention had the most significant effect. Antipsychotic interventions demonstrated the most robust methodologies and therefore, the results are more reliable.

These studies provide valuable evidence for UK guidelines and suggest that lower doses of medication do not have a therapeutic effect on patients. Furthermore, these studies do not use psychosocial interventions alongside medication reduction, which may have proven valuable to help the author’s understanding of the different management strategies for treating challenging behaviour in autism. Thus, this literature review recommends further studies in the reduction of medication alongside psychosocial interventions with a larger number of participants recruited from a diverse range of backgrounds.

Gerrard et al. (2019) hope that positive behavioural support will become standard practice for specialist teams following the results of their findings and conclude that in the absence of effective management strategies, there is a greater likelihood of the re-introduction of medication. Admittedly, they do not understand what components of their intervention had the greatest significance on the results and identify this as a limitation of the study. In the single case study by Lee, Rhodes and Gerrard (2019), they claim that medication reduction and discontinuation can be successful if the rate of titration reduction is slowed down. This may offer some insight into the success of the strategy by Gerrard et al. (2019).

Bishop-Fitzpatrick et al. (2013) state that the researchers in their systematic reviews used “creative techniques” to address the core deficits of autism (p. 7). It can be argued that psychosocial interventions are highly individualized, making them difficult to implement in practice and are ungeneralizable. For this purpose, the reduction of medication cannot be implemented consistently as it is not clear what strategies are effective.

This is the author’s own work, and to the best of the author’s knowledge, it does not infringe upon anyone’s copyright and that any ideas, techniques or any other material are fully acknowledged in accordance with the Harvard referencing guidelines.

This paper investigates the impact of various leadership styles on the professionalization and subsequent performance of family businesses.

Using a survey method and employing a partial least squares approach to structural equation modeling, we tested our model and analyzed the collected data based on the responses of 216 managers in Iran.

Our research demonstrates that professionalization mediates the relationship between leadership style and performance. Moreover, our findings show that the participative leadership style is the most effective option for family businesses seeking to achieve professionalization and improve performance.

First, the sample used in this study was drawn from a single country, namely Iran. Second, although we adhered to established practices for measuring financial performance, future research could explore alternative dimensions of performance, including non-financial goals. Third, we did not investigate the impact of different leadership styles on each dimension of professionalization.

These findings provide valuable insights for family business managers seeking to adopt a suitable leadership style to achieve professional management and realize favorable outcomes.

Our study suggests that examining the potential impact of leadership styles on professionalization can provide clarity amidst mixed findings regarding the influence of professionalization on firm performance. Additionally, we challenge the oversimplified categorization of professionalization and argue for a multifaceted view, contending that professionalization comprises various dimensions acting concurrently and potentially mediates the effect of leadership styles on family business performance.

Gig workers form the backbone of any crowdsourcing platform where they showcase their talent and choose a job of their choice and freedom. The study explores the role of information quality (IQ) and social-mediated dialogue (SMD) in evaluating gig worker engagement and productivity on crowdsourcing platforms. The authors also propose to understand how gig worker productivity could be improved under the moderating effect of game elements.

A conceptual model was developed and empirically tested by integrating media richness theory and dialogic public relation theory. Data were collected from gig workers that are involved in crowdsourcing activities for the past three years. An overall sample of 346 gig workers contributing to at least one of the crowdsourcing platforms was collected. The authors tested the hypotheses using Warp PLS 7.0. Warp PLS 7.0 uses partial least square (PLS) structured equation modeling (SEM) and has been used widely to test path analytical models.

Results reveal that the information quality plays an essential role in the SMD, thereby fostering gig workers' productivity and engagement, which could be improved in the presence of game elements due to their nature of supporting rewards. However, engagement in the platform leading to improved productivity was not supported.

The study lays practical foundations for crowdsourcing platforms as it sets the importance of both IQ and dialogic communication channels. The two-way communication between gig workers and the platforms via accurate, timely, valuable and reliable information forms the key to the task's success. The introduction of the right game element will help to achieve better engagement and productivity.

This study also offers a new dimension to media richness theory and dialogic public relation theory in crowdsourcing platforms. The results would help platform designers and gig employers understand gig workers' quality and performance in a platform economy. The study uniquely positions itself in the area of crowdsourcing platforms by using game elements.

The study aims to investigate how recommender systems shape providers’ dynamics and content offerings on platforms, and to provide insights into algorithm designs for achieving better outcomes in platform design.

This study employs a multi-agent simulation framework coupled with reinforcement learning models to examine the influence of different recommender system designs on providers’ perception of demand and platform content.

The study reveals that recommender systems have the potential to introduce biases in providers’ understanding of user preferences, thereby impacting the variety of offerings on platforms. Moreover, it identifies algorithm design as a critical factor, with item-based collaborative filters showcasing superior performance in contexts where customers exhibit selectivity. Conversely, user-based models prove more effective in scenarios where recommendations significantly sway user decisions, ultimately boosting sales.

In practical terms, these insights can guide platform developers in making informed decisions regarding the selection and implementation of recommender system algorithms. By tailoring algorithm choices to specific contexts, platforms can enhance user welfare, ultimately leading to improved platform performance and profitability.

The findings underscore the importance of integrating provider dynamics and algorithmic biases into the design of recommender systems and platforms. This highlights avenues for future research to explore and refine our understanding of these dynamics.

While the fashion industry is beginning to comprehend the commercial imperative for sustainability, it is struggling to address the issues of overconsumption and accompanying packaging. Research indicates that framing of marketing messages makes an impact on consumers’ choices, particularly when it comes to supporting sustainable initiatives from brands. This study aims to investigate the impact of message framing, reference to perceived benefits and green consumer values on their choice of packaging reduction initiatives in the context of online retailing and the subsequent impact on brand attitude.

A 2 (frame: gain/loss) × 2 (reference to perceived benefits: personal/societal) × 2 (green consumer value: high/low) mixed method online experiment was conducted.

Results indicated that how the message is referenced in terms of benefits (personal gain/loss or societal gain/loss) and green consumer values act as moderators between message frame and attitude toward the packaging initiatives, which in turn impact brand attitude.

Overall, the findings contribute to message architecture, insight on consumer behavior, and add to the business case for sustainable packaging for fashion/apparel companies.