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Tanusree Dutta, Subhadip Roy, Soumya Sarkar and Sudipa Nag
This study aims to investigate the nuances of celebrity spokesperson effectiveness in business-to-business (B2B) advertising. Specifically, the study addresses the question of…
Abstract
Purpose
This study aims to investigate the nuances of celebrity spokesperson effectiveness in business-to-business (B2B) advertising. Specifically, the study addresses the question of endorser effectiveness in the presence of product complexity (high vs low) and how this effect is moderated by endorser gender. In addition, the study also explores whether the way an endorser is placed in the advertisement (product-facing vs audience-facing) would have differential effects on the buyer.
Design/methodology/approach
The present study uses experimental design to fulfil the study objectives. Two experiments are conducted (total n = 201) on employees in a purchasing role in organisations, with the dependent variable being dwell time (captured using an eye-tracking device).
Findings
Major findings indicate that celebrity gender has a moderating effect depending on the product complexity. Results also indicate a significant effect of how the celebrity is placed in the advertisement on the buyer.
Research limitations/implications
The findings emphasise the role of the spokesperson in B2B advertising using neuro-behavioural data. It also contributes to the theoretical nuances of spokesperson gender in B2B advertising and the role of kinesics in advertising using spokespersons.
Practical implications
The study provides guidelines on the choice of the spokesperson and their physical posture in the advertisement for B2B advertisers that may lead to communication effectiveness.
Originality/value
The present study is in a domain that is scarcely researched in B2B and adds novelty as it uses physiological data instead of self-reported measures.
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Marc K. Peter, Lucia Wuersch, Alain Neher, Johan Paul Lindeque and Karin Mändli Lerch
Micro and small enterprises (MSE) play a critical role in the Swiss economy but had no meaningfully adopted working from home (WFH) policy before the COVID-19 crisis. The timing…
Abstract
Purpose
Micro and small enterprises (MSE) play a critical role in the Swiss economy but had no meaningfully adopted working from home (WFH) policy before the COVID-19 crisis. The timing of the study’s data collection allowed a unique assessment of Swiss MSEs’ adoption of WFH enabled by the adoption of digital technologies due to the first government-mandated COVID-19 lockdown. The study also set out to assess the permanence of any changes in the adoption of WFH by MSEs after initial government COVID-19 restrictions ended.
Design/methodology/approach
The study uses a threefold theoretical framework combining social, technical and spatial dimensions. Data were collected via telephone interviews. The utilised sampling frame included 153,000 small businesses with 4–49 employees, and the realised sample for the study was 503 interviews with MSE owners and managing directors (MDs).
Findings
The Swiss government’s COVID-19 crisis lockdown policies accelerated the digital transformation of work by employees in Swiss MSEs by increasing the number of employees WFH. However, the number of MSEs with WFH employees decreased after the first lockdown ended. Small business leadership is an important influence on the persistence of any increases in WFH.
Originality/value
The data collection uniquely captures the effects of externally driven digital transformation of work in small businesses by the adoption of WFH. The findings show that small businesses can rapidly learn new ways of working and support the claim that Swiss MSE MDs play a critical role in the adoption of WFH. They also confirm the importance of digital leadership and culture for realising the potential of WFH in small businesses.
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Corruption and earnings management remain a serious concern across the globe. In addition, corporate disclosure of anti-corruption practices is still in its infancy in developing…
Abstract
Purpose
Corruption and earnings management remain a serious concern across the globe. In addition, corporate disclosure of anti-corruption practices is still in its infancy in developing and emerging countries. Therefore, the purpose of this study is to examine the effect of anti-corruption disclosure (ACD) on earnings management (EM) among listed firms in the East Africa Community (EAC) partners states.
Design/methodology/approach
The study used an ACD check list developed from recent studies and the Global Reporting Initiative (GRI-205) standard on anticorruption reporting. The sample comprised 58 firms listed across EAC partner states stock/securities exchanges over the period between 2013 and 2022. The hypothesis was tested using the ordinary least squares (OLS) method.
Findings
This study found low level of ACD among the selected firms. The regression results revealed a negative relationship between ACD and EM. The results are robust to alternative panel data estimation methods and a proxy measure of EM.
Originality/value
To the best of the author’s knowledge, this is the first paper that empirically examines the effect of ACD on EM in the EAC, thus making a contribution to the existing literature.
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Some fairy tale characters have transcended their original fairy tale genre and their influence can be perceived in other fictional genres. One illustration of this is the…
Abstract
Some fairy tale characters have transcended their original fairy tale genre and their influence can be perceived in other fictional genres. One illustration of this is the character of Blue Beard. This story, written by Charles Perrault, was first published in 1697 (Hermansson, 2010, p. 2). It moved through several themes or topics from anxiety to money to the right of the husband and wives (Warner, 2014, p. 82). In Perrault's story, Blue Beard is conceived as a serial killer and a jealous husband. ‘Whatever the medium, whatever the date: in opera, cartoon, X-rated film or graphic novel, he is an archetypal serial murderer, terrifying and yet alluring’ (2015, p. 76).
The influence of this character and examples that carry, at the very least, remnants of Blue Beard can be clearly identified in several contemporary narratives. In the BBC television series The Fall (Cubitt, 2013), Jamie Dornan portrays a serial killer named Paul Spector. Alternatively known as the Belfast Strangler, Spector, like Blue Beard, has a wife and children who are unaware of his murderous spree. Another example of the attempted enforcement of extreme patriarchy can be seen in Cult, the seventh season of Ryan Murphy's American Horror Story anthology series. The season is dedicated to the 2016 US election between Donald Trump and Hillary Clinton (Raddish, 2017). In this fictional narrative Kai Anderson (Evan Peters) symbolises toxic masculinity and models patriarchal archetypes to create a cult and become a senator.
Through a contextual post-structuralist analysis of the aforementioned characters, this chapter intends to examine the representation and evolution of male character under the umbrella of the fairy tale ‘man’.
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The purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among…
Abstract
Purpose
The purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among listed firms in East African Community (EAC) partner states.
Design/methodology/approach
The study used a sample of 71 firms listed in the EAC partner states over 2011–2020. Data were handpicked from the individual firm's audited annual financial reports. Based on the results of the Hausman test, the study used the results of the fixed-effect regression model to test the hypotheses. To test the robustness of the results, the study employed an alternative measure of EM and two additional econometric techniques, including the pooled ordinary least squares (OLS) and the system generalized method of moments (GMM).
Findings
The empirical findings revealed that female directors improve the board's effectiveness in monitoring managerial roles. Specifically, the results showed a significantly negative relationship between the proportion of women in the corporate board and EM (as measured by discretionary accruals (DAs)). The findings further revealed an inverse relationship between the proportion of institutional ownership and EM. Finally, the results further demonstrated that institutional ownership enhances the role of board gender diversity in mitigating EM among listed firms in the EAC.
Practical implications
The findings of this study may be useful to managers, investors and regulators in assessing the role of institutional ownership and women's participation on corporate boards as a strategy for alleviating unethical manipulation of earnings.
Social implications
The findings of this study contribute to the growing concern on gender inequality, especially the marginalization of women from the paid labor force and decision-making. The findings highlight the importance of having more women in the corporate board since this may help in mitigating corporate fraud. Similarly, the findings highlight the importance of institutional ownership as a corporate governance (CG) tool.
Originality/value
Previous studies have reported mixed empirical results on whether board gender diversity mitigates EM. To the best of the author's knowledge, this is the first paper to fill the existing gap by exploring whether institutional ownership moderates the relationship between board gender diversity and EM among listed firms in the EAC.
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Alba Castellsagué and Peter Szyszlo
Considering the critical role of higher education institutions in the advancement of the 2030 Agenda, this paper aims to analyse the incorporation of the gender perspective…
Abstract
Purpose
Considering the critical role of higher education institutions in the advancement of the 2030 Agenda, this paper aims to analyse the incorporation of the gender perspective (Sustainable Development Goal 5) in the University Cooperation for International Development.
Design/methodology/approach
Following a qualitative methodological strategy, this paper identifies the potentialities and challenges of this perspective from the point of view of the technical staff of the cooperation units of seven Spanish universities.
Findings
Results show a strong intention to incorporate gender principles, in accordance with the SDGs framework. However, the findings also point to certain divergences in the forms of understanding and implementing gender equality in practice. Finally, this paper uncovers a variety of strategies to navigate the resistances, still existing in the university community.
Originality/value
Spain is orienting the legal framework of its cooperation and international relations towards the ambitious horizon of a feminist foreign policy. Universities are key actors in international development cooperation and the implementation of the SDGs. This is an issue that has received little research attention, particularly from a gender perspective.
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