Search results

Social movements are not monolithic entities. Activists and organizations disagree about the goals of the movement and the tactics to achieve these goals, including their framing tactics. Cultural sociologists have questioned the idea that tactical choice is rationally and strategically oriented, arguing that tactics are morally and emotionally grounded in the activists' lives. We follow this insight, though suggesting that activists make constant efforts to experience their action as rational, claiming a strategic status and a sense of efficacy for their lines of action. By studying framing resonance disputes in interactions between animal rights activists and mass media in south Brazil, we found that, to make their tactics accountable and justifiable, activists mobilize different folk theories on social transformation which allow their actions to be experienced as the best means to achieve the movement's ends.

In 2023, two international football (soccer) tournaments amplified attention on the women's game in Oceania. Football organisations are efficient at measuring participation of these events, of their training programmes, and related activities. However, their evaluation of the impacts within or on local football communities remains relatively rare, particularly for those marginalised through gender. Women and girls commonly engage in football for more complex reasons than those underpinning the participation of men and boys. Football organisations in the Pacific Islands tend to treat women's football communities differently to those around men and boys. Yet often the same conventional processes of appraisal are applied. This chapter offers critical reflection on evaluation processes of a new initiative, This is How We Football, aimed at participation of young women and girls in safe environments. The initiative is deployed by regional governing body, Oceania Football Confederation (OFC). In its efforts to address a wider range of gender norms and related issues identified within local communities, the programme includes the use of Indigenous/local epistemologies and oratory practices alongside conventional measures. This chapter considers the incorporation of place-based approaches to evaluation and the challenges and opportunities the process presents for OFC. In doing so, it contributes to wider understanding of engagement with local football communities in parts of Oceania.

This study investigates whether financial analysts process information efficiently when they make cash flow forecasts.

Using a sample of 3,967 observations spanning 2004–2016, we perform empirical analyses by regressing actual cash flows on previous cash flow forecasts for the current period and a vector of information variables known to the analysts at the time of the forecasts.

We find that analysts do not incorporate past stock returns or past cash flow information efficiently when they generate cash flow forecasts. We also find weak evidence that analysts do not incorporate past consensus cash flow forecasts or past accruals information when they generate cash flow forecasts.

Our findings contribute to the analyst forecast efficiency literature and highlight the difference between analyst cash flow forecast efficiency and earnings forecast efficiency.

While extant research on whether analysts use publicly available information efficiently when generating earnings forecasts documents mixed findings (e.g. DeBondt and Thaler, 1990; Abarbanell and Bernard, 1992; Basu and Markov, 2004; Evans et al., 2017), our results regarding analysts’ cash flow forecast efficiency are unambiguous.

The purpose of this empirical study was to test whether presenting organizational change in a way that enhances employee self-worth will result in increased employee support for the identified change. In doing so, we developed a new measure, which includes a novel baseline element.

Items were developed, and then categorical validation data were collected through an online cross-sectional survey in which 222 respondents (adults over 18 years of age, and at least 6 months tenure) participated.

Within the items, we framed the activation of self-worth bias as requests for employee comments regarding change efforts. Results indicate there is a difference between asking for employee comment on change efforts, compared to asking for employee comment on change efforts and also providing feedback considerate of that input.

This study explores and presents a convergence between behavioral economics, management and applied psychology research – using both self-worth bias, and organizational change management communications; no other such comparable study or analysis could be found during the preparation of this research effort. Furthermore, a novel measure and innovative method is presented for developing and measuring self-worth bias during organizational change management communications.

Developing nations are starting to take centre stage and are becoming more conscious of their economic potential in the tourism sector. Earlier, these countries were largely left out of the tourist sector. Today, the foreign exchange reserves of these nations are mostly derived from tourism and a nation's balance of payments derived through tourism supports international trade and stabilizes the economy. The chapter adopts a case study method to evaluate the prospects of inclusive growth through socio economic well-being. In the dynamic and constantly evolving tourism industry, it is imperative to make the growth more inclusive so that there is a balanced approach to long term sustainable development. When it comes to using traditional skills and cultural heritage to participate in this economic paradigm, rural artisans face both opportunities and challenges as the global tourism landscape undergoes evolving transformations. The study commences by closely examining the current market obstacles that rural artisans in the tourism industry face, which encompass a range of issues such as shifting consumer preferences, market saturation and the aftermath of external shocks like pandemics. The chapter indicates major obstacles impeding the integration of rural artisans into the tourism value chain by means of a thorough empirical analysis. In order to overcome the obstacles, the study investigates inclusive growth and how it might act as a spur to improve the socio-economic circumstances of rural craftsmen. The findings in the chapter distil best practices that promote inclusivity, empower local communities and support sustainable tourism development by looking at successful case studies and policy interventions.

Research on the effects of feedback frequency has reported mixed findings. To tackle this problem, the current study focuses on specific feedback signs (i.e. negative feedback). By integrating the face management theory and attribution theory, this study examined the mediating effect of trust in supervisors and the moderating effect of employee-attributed performance promotion motives for negative feedback.

A field study with 176 participants and two supplemental experiments with 143 and 100 participants, respectively, were conducted to test the theoretical model.

Results revealed that the frequency of supervisory negative feedback negatively influenced employees’ trust in supervisors, which in turn influenced employees’ perceptions of feedback utility and learning performance. These indirect effects can be alleviated when employees have high degrees of performance promotion attribution for supervisor motives.

This research extends feedback research by integrating feedback frequency with a specific sign of feedback and revealing a moderated mediation effect of the negative feedback frequency.

The shortage of organ donors is an under-researched global issue that demands immediate attention. This attention should begin at the government level and related organizations. In Malaysia, the shortage of organ donations has been a pressing issue faced by the Ministry of Health Malaysia (MOH) for a considerable length of time. In reaction to this issue, the MOH deployed the Organ Donation Awareness Strategic Campaign Plan by using the platform of social media to disseminate information regarding organ donation to the public. However, the number of registrations is still low among Malaysians. Moreover, the observation from the literature shows that there are limited studies which have been initiated to focus on social media in the context of organ donation campaigns.

The quantitative research design has been used to understand the issue. Three hundred and eighty-four completed questionnaires were collected from the target sample, which comprised university students in Malaysia. For this study, partial least squares structural equation modelling was used for data analysis.

The result shows that information usefulness is vital because it will lead individuals to adopt organ donation information on social media. More specifically, predictors that positively influence youth or university students to accept information as useful are visual information, information sharing, accessibility of information, needs of information and attitude towards information. Subsequently, information usefulness positively influences information adoption. In the meantime, information quality and credibility do not significantly affect information usefulness.

The findings of this study may assist MOH or interested parties in designing a sound marketing strategy in the context of organ donation promotion by providing empirical evidence.

The study provides empirical evidence about information characteristics in the context of organ donation promotion.

The objective of the study is to investigate the factors that differentiate long-term shareholder value (LTSV) creating firms from LTSV destroying firms.

Through the review of literature, the hypothesis for the study is developed. To test the hypothesis, the study collects data from S&P BSE 500 companies listed in Bombay Stock Exchange (BSE). Based on the average overall return to shareholders for the period from year 1991 to 2019, the study identifies top 25 LTSV creating and LTSV destroying firms. The top 50 firms form the basis of this study. The study uses descriptive statistics and independent sample t-test to test the hypothesis of the study.

Among the variables investigated such as capital management policy and effective capital management practices, business and financial strategy, intellectual capital strategy, relational capital strategy and human capital strategy, the study found effective capital management and governance as a long-term source of value for shareholders.

The study highlights the importance of inclusion of value-relevant information in the annual report of the company. The study also supports the proposition that discretionary disclosure of intangible assets is relevant for the market to enable market participants to reasonably comprehend the fair value of the firm.

Adoption of a reporting framework that ensures the availability of all value-relevant information including off-balance-sheet resources is in the interest of the investors and policymakers alike.

This is a first such study exploring the value-relevant information and the source of long-term value for listed firms.

Based on signaling theory, this paper aims to explore the impact of supply chain transparency (SCT) on firms' bank loan (BL) and supply chain financing (SCF) in the context of voluntary disclosure of supplier and customer lists.

Based on panel data collected from Chinese-listed firms between 2012 and 2021, fixed-effect models and a series of robustness checks are used to test the predictions.

First, improving SCT by disclosing major suppliers and customers promotes BL but inhibits SCF. Specifically, customer transparency (CT) is more influential in SCF than supplier transparency (ST). Second, supplier concentration (SC) weakens SCT’s positive impact on BL while reducing its negative impact on SCF. Third, customer concentration (CC) strengthens the positive impact of SCT on BL but intensifies its negative impact on SCF. Last, these findings are basically more pronounced in highly competitive industries.

This study contributes to the SCT literature by investigating the under-explored practice of supply chain list disclosure and revealing its dual impact on firms' access to financing offerings (i.e. BL and SCF) based on signaling theory. Additionally, it expands the understanding of the boundary conditions affecting the relationship between SCT and firm financing, focusing on supply chain concentration. Moreover, it advances signaling theory by exploring how financing providers interpret the SCT signal and enriches the understanding of BL and SCF antecedents from a supply chain perspective.

This study aims to investigate sustainability practices in the banking industry, focusing on a developing economy. It uses the triple-bottom-line framework to answer the following research question: how do banks in Nigeria conceptualise sustainability, and what role does it play in their banking practices?

This study adopts a social constructivist approach in its exploration of banking sustainability practices in an emerging economy, and the research design is a purpose-based (exploratory) approach. The qualitative data was collected from 33 bank personnel from various bank units and departments through semi-structured interviews to achieve the research objective.

The study reveals a lack of sustainability policies and programmes, as banks focus mainly on profitability. It uncovers unfair treatments of bank workers through casualisation, low wages and work overload. It indicates that most banks in developing countries ignore environmental considerations, as they still carry out paper-based transactions and use diesel-powered generators, which cause various negative environmental impacts. It also confirms that governments and banks in the country are not doing enough to propagate sustainable practices and banks have also not taken advantage of the sustainability concept to promote their brands; instead, they consider it as requiring additional operational costs.

The findings demonstrate the need for banks to see sustainability from a marketing point of view and adopt sustainable practices to create additional value that will improve their brand image and enhance their competitiveness.

The importance of sustainability in the banking industry in emerging economies is considered a viable means of contributing to the overall development goals of the United Nations as the world tries to preserve the environment. It also highlights the consequences of inaction or unsustainable banking practices.