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To present a method for calculating the discount rate that teams apply to future-year draft picks relative to current-year draft picks and then apply that method to the actual draft picks and trades over the period 2011–2022.

The National Football League (NFL) Draft permits teams to trade the selection rights for current-year and future-year draft picks. We seek to calculate the discount rates associated with NFL Draft trades. With this method, we calculate the discount rate for each trade by NFL teams involving a combination of current-year and future-year draft picks since 2011, when the NFL ratified a new collective bargaining agreement that instituted a draft-pick salary scale and capped the length of draftees’ contracts.

We find that teams' annualized discount rates in trading away future-year draft picks are quite steep, averaging more than 100% per year. These steep discount rates suggest that teams are pressured by market competition to adopt a “win now” approach in devaluing the future draft choices relative to the present draft choices.

The actual discount rate for each trade is not known with certainty when the trade is transacted. This uncertainty arises because the within-round order of future-year picks is determined by teams’ future performance, which is not known at the time of the transaction.

In reporting these findings, we acknowledge the limitations of our analysis. The dataset is small, as there are on average between five and six trades per year involving current-year and future-year picks. More observations could have been included by extending the timeframe to before 2011, but we opted against doing so because the NFL’s 2011 CBA changed teams’ draft calculus by imposing a draft-pick salary scale and capping the length of draftees’ contracts. In addition, our discount rates as calculated are ex post facto in that they are calculated after the future-year drafts have been held. While these are the actual discount rates for the trades as transacted, the actual discount rate for each trade is not known with certainty when the trade is transacted. This uncertainty arises because the within-round order of future-year picks is determined by teams’ future performance, which is not known at the time of the transaction. As an aside, we also re-estimated each trade’s discount rate with an adjustment for that uncertainty, and the median discount rate for all 61 trades was still over 100% per year.

Providing insights into NFL Draft management behavior and decision-making for current-year and future-year draft picks since 2011, when the NFL ratified a new collective bargaining agreement that instituted a draft-pick salary scale and capped the length of draftees’ contracts.

Organizations are considering the influence of workplace attention breadth (mindfulness and absorption) on professional development. Although corporate accountants typically focus on technical skills, soft skills such as mindfulness may also improve performance. In this study, we examine the influence of attention breadth on task performance by demonstrating how mindfulness and absorption vary with respect to improvement to entry, mid, and upper-level accounting tasks. We survey over 700 corporate accounting professionals and find that upper-level manager task performance is related to mindfulness, and mid-level manager task performance is associated with mindfulness and absorption. We also find that mid-level professionals who are unable to transition between mindfulness and absorption states serve a relatively longer tenure before advancing to an upper-level position. This study has important implications for management to assist in improving office productivity and morale.

Brand image remains a “nebulous” construct with very few frameworks dedicated to understanding the process of uncovering brand image. This is supported by explicit calls for greater clarity on how to examine brand image, particularly in different settings. Political branding is one setting that has received some attention, however, research has focused on “party” political brands and neglected “non-party” brands (independent candidates). Therefore, this study aims to examine how young citizens interpret independent non-party brands through the theoretical lens of brand image in the context of Guernsey and develop a systematic brand image framework that provides greater clarity to this topic area.

A qualitative interpretivist approach using focus group discussions was adopted to investigate the phenomenon from the perspective of young voters 18–24 years of age. Focus group discussions ceased upon reaching theoretical saturation and a six-staged thematic analytical strategy was adopted to analyse the findings.

This study revealed deep insight into the political brand image of non-party brands from the perspective of young voters in an under-explored context. More specifically, this study uncovered that Guernsey’s political brands were seen as “accessible”; however, there was little differentiation, identification and connection between young voters and politicians. Further, this study uncovered a series of opportunities for strategists such as the desire for a younger generational view and younger representation in the Guernsey Parliament and greater clarity, distinction and authenticity related to political brand image.

This study addresses explicit calls for further research on brand image with a distinct focus on non-party political brands. Further, this study concludes by presenting the “consumer brand image schema”; a systematic framework which can be used to uncover brand image within and beyond the setting of politics. Further, the framework operationalises the complex concept of brand image and provides a three-stage process to examine and develop brand image. This will enable strategists to develop targeted strategies and adopt appropriate tactics to manage brand image to ensure brands are differentiated and interpreted as authentic, relatable, engaging, accessible and identifiable.

This study investigates the ubiquitous business model and e-commerce strategy of WeChat as a platform. The potential of WeChat as a tool for sustainable entrepreneurial development has received limited attention from researchers. The purpose of this study is to uncover the hidden issues associated with WeChat's role in e-commerce development. It also examines the opportunities and limitations of using WeChat for e-commerce. The study employs a qualitative research approach, including an extensive literature review and ethnographic study. The results demonstrate that leveraging mobile apps like WeChat can greatly enhance entrepreneurial tendencies and foster sustainable entrepreneurship, thus contributing to poverty eradication in emerging nations.

Financial disclosure manipulation is unethical and unlawful because it leads to less transparent reporting and harmful economic decisions based on misleading information. The purpose of this paper is to provide a summary and synthesis of research covering financial disclosure misrepresentation via impression management (IM). Ultimately, this report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency. Suggestions for future research are presented.

This is an academic literature review covering financial disclosure manipulation. The findings are viewed through the lens of Christian virtue ethics (CVE).

IM studies commonly focus on specific methods used to mislead disclosure readers. Antecedent and mitigation strategies are less commonly noted in the research. This paper presents and analyzes IM tools and antecedents. Mitigation approaches are considered through the lens of CVE. This report proposes that virtuous managers may be well-suited to provide transparent, objective disclosure. By extension, virtuous managers may oversee profitable firms and improve capital market efficiency.

This present study focuses on the antecedents of IM in financial disclosures and introduces a novel perspective to financial disclosure mitigation – CVE. Financial disclosure authors and readers, researchers, financial regulators and accounting standards setters may be interested in the findings presented in this study.

This study aims to investigate the crucial role of information quality in the construction industry and its impact on organizational performance. The research objectives are threefold: (1) to identify and analyse key factors influencing information quality in construction organizations; (2) to examine how information quality affects strategic decision-making processes in the industry; and (3) to assess the extent to which information quality impacts overall organizational performance.

The study commences by gathering data from databases such as Scopus, Elsevier, Taylor and Francis, and Emerald Insight. The collected data is then analysed using ATLAS.ti 9 to construct a model linking information quality with strategic decision-making and organization performance.

The literature review analysis reveals the complex interplay between information quality, strategic decision-making and organizational performance in the construction industry. Key findings include identifying critical factors influencing information quality, such as technological infrastructure, organizational processes and personnel skills. The study highlights the necessity for organizations to recognize potential challenges in information management and formulate strategies to overcome them.

This research makes a significant contribution to the field by providing a comprehensive framework for understanding the role of information quality in strategic decision-making within the construction industry. The study’s originality lies in its systematic approach to synthesizing existing literature and developing visual representations of complex relationships between information quality, decision-making processes and organizational performance.

This study proposes a conceptual framework for strategically integrating societal marketing (SM) into corporate identity to effectively represent a firm’s SM programs to stakeholders. The framework is crucial for firms to align their SM efforts with their identity in a manner that minimizes, if not eliminating, the accusations of dishonesty, such as greenwashing, brownwashing, or greenhushing.

Drawing on corporate identity theory and synthesizing the literature on SM, the study identifies three levels of corporate identity (strategic, operational, and functional) and three dimensions of SM’s alignment with business objectives (direct, indirect, and remote). Subsequently, the study develops a conceptual framework based on an interaction between corporate identity levels (strategic, operational, and functional) and dimensions of SM’s alignment with business objectives (direct, indirect, and remote) to identify strategic windows to represent SM to stakeholders.

The study identifies nine strategic windows at the strategic, operational, and functional levels of corporate identity to represent a firm’s SM programs to stakeholders. At the strategic level, CSR, corporate citizenship, and sustainability programs may be utilized to represent SM programs to stakeholders when SM respectively aligns with business objectives remotely, indirectly, and directly. At the operational level, environmental safety, stakeholder marketing, and business/marketing ethics programs serve this role. At the functional level, philanthropy, cause-related marketing, and green marketing are identified to represent SM to stakeholders, depending on the respective alignment of SM with business objectives remotely, indirectly, and directly.

The study implies that firms can minimize corporate misrepresentation of SM programs, especially when diverse stakeholder expectations demand varied representation of SM across levels of corporate identity. Additionally, firms can mitigate stakeholder confusion and misinterpretation by highlighting the differing degrees of alignment between SM and their economic goals when competing firms promote SM programs in the same context.

The study implies that firms can selectively prioritize different SM programs at different contexts depending on how stakeholders’ expectations are satisfied by the interaction between levels of corporate identity and dimensions of SM.

This paper advances corporate marketing research on corporate identity by proposing strategic windows to integrate SM into corporate identity for effective representation of SM programs to stakeholders.

Intellectual property (IP) theft is an increasing threat that can lead to large financial losses and reputational harm. These attacks are typically noticed only after the IP is stolen, which is usually too late. This paper aims to investigate the psychological profile and the socio-technical events that statistically predict the likelihood of an IP threat.

This paper analyses 86 IP theft cases found in court documents. Two novel analyses are conducted. The research uses LLMs to analyse the personality of these insiders, which is followed by an investigation of the pathways to the attack using behaviour sequence analysis (BSA).

These IP theft insiders scored significantly higher on measures of Machiavellianism compared to the normal population. Socio-technical variables, including IP theft via photographs, travelling overseas, approaching multiple organisations and delivering presentations, were identified. Contrary to previous assumptions that there is a single pathway to an attack, the authors found that multiple, complex pathways lead to an attack (sometimes multiple attacks). This work, therefore, provides a new framework for considering critical pathways to insider attacks.

These findings reveal that IP theft insiders may come across as charming, star employees rather than the stereotype of disgruntled employees. Moreover, organisations’ policies may need to consider that IP theft occurs via non-linear and multiple pathways. This means that sequences of events need to be considered in detecting these attacks instead of anomalies outright. The authors also argue that there may be a case for “continuous evaluation” to detect insider activity.

This paper offers a new framework for understanding and studying insider threats. Instead of a single critical pathway, this work demonstrates the need to consider multiple interconnected pathways. It elucidates the importance of a multidisciplinary approach and provides opportunities to reconsider current practices in detection and prevention.