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Prior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of climate risk on accounting practices are largely ignored in the literature. This paper investigates whether and how climate risk influences managers’ decision-making on the level of accounting conservatism and explains the results based on two competing channels: valuation demand and contracting demand.

Using firm level climate risk measures, we build a modified Basu (1997) model to conduct our econometric tests. In the baseline model, we use earnings before extraordinary items as the dependent variable, referred to as the earnings model. We control for different levels of fixed effect to identify the shocks of climate risk and mitigate potential concerns on endogeneity and bias in the model. A series of robustness tests provide supporting evidence for our baseline results and our explanation.

Using a sample of 35,832 firm-year observations on listed US firms over the period 2002 to 2019, we find that the perception of climate risk drives managers to choose the less conservative accounting policies. We conclude that the results are consistent with the valuation demand explanation but inconsistent with the contracting demand explanation.

The study provides additional evidence on how managers respond to climate risk by adjusting their corporate polices, specifically accounting policies. Our findings contradict the results of prior studies. We explain our results from a unique perspective. Overall, the study provides valuable insights for academics, investors, managers and policymakers.

The purpose of this paper is to contribute to the discussion on how multinational company (MNC) headquarters (HQs) can manage the existing coopetition paradox to ensure innovation within the MNC. In contrast to the rather scarce previous research, the authors argue that HQ needs to solve the coopetition paradox under the sway of a parenting paradox. Hence, HQ faces a dual paradox.

Drawing on the literature on HQ’s role during MNCs’ innovation processes, this conceptual paper revisits the previously suggested HQ measures to enable coopetition among subsidiaries. By applying a sheer ignorance perspective, the authors contribute with a more nuanced understanding of the HQ’s role in innovation activities.

The article identifies four challenges as the HQ faces a parenting paradox that hinders its ability to solve the coopetition paradox: context specificity of subsidiaries’ innovation work, normative expectations of subsidiary managers, potential opportunistic behavior of HQ manager and HQ underestimation of needed resources. The article suggests that HQ needs to become more informed and preferably even embedded in the local innovation networks of its most important subsidiaries and that coopetition should not be managed solely on an HQ level.

Advocating a sheer ignorance perspective, the article pioneers in discussing the role that HQ plays in managing coopetition among subsidiaries in innovation activities.

Research in critical disaster studies stresses the urgency to explore alternative ontological framings (Gaillard and Raju, 2022) that encourages researchers and practitioners, especially Indigenous communities, to nurture spaces where Indigenous voices are well represented. It is imperative that research in the Pacific should be guided by Pacific research methodologies to maximize positive outcomes (Ponton, 2018) and break free from limited Eurocentric ideologies that are often ill-suited in Pacific contexts. Hazards in the South Pacific region have become more frequent and volatile. This has created a growing interest in the study of disasters in the region. However, current disaster studies in the Pacific are often problematic as they often fail to challenge the implicit coloniality of the discipline.

This paper will expand on these arguments, suggesting ways to overcome the limits of common Eurocentric research frameworks in disaster studies and to illustrate the significance and relevance of Pacific methodologies.

It is pertinent that critical disaster studies encapsulate Pacific worldviews and knowledge as valued and valid to reconstruct Pacific research. Decolonizing disaster research will ultimately liberate the discipline from limitations of its colonial past and allow for truly engaging and critical research practices.

This paper will illustrate and articulate how Talanoa, a pan-Pacific concept, could offer a more culturally appropriate research methodology to disasters, seen through a Samoan lens. Talanoa is an informal conversation that is widely shared among Pacific communities based on pure, authentic and real conversations which are crucial elements in building relationships with Pacific communities (Vaioleti, 2006).

The motivation for this paper is to provide a deeper understanding of some of the important and trending topics in the sport industry. Besides this, to consider the changing landscape of ownership, strategies and organisation of several types of sports in the contemporary environment, there is a need for deeper contextual knowledge of how different sport/s, leagues, clubs, associations, teams etc. own, organise and strategise at local to national to regional to international contexts.

This paper introduces the special issue on the sport industry that welcomes three interesting contributions of focusing on the important themes related to the sport industry. They include (1) digital transformation and needed capabilities, (2) fan engagement in a digital way using social media and finally (3) the relevance and relation of social capital in the organisational strategy of sports organisations.

Four generic insights related to the themes and emerging trends in marketisation, ownership and digitalisation strategies in the sport industry are introduced in this paper. The first insight is that sports digitalisation and politicisation significantly impact the strategising, organising and networking activities of sports owners to foster value capture. Secondly, owners’ performance duality of marketisation of their sports clubs and vested business interests unravels the paradoxes of idealism and profit-maximisation. Thirdly, individual sports stars position themselves as an influential platform of value creation through on-field performance, social engagement and self-interests. Finally, the fourth insight is that the dual aims of sporting on-field success and profit making of large capital-funded sports clubs endanger the autonomy and governance of sports bodies/associations and an equitable sporting competition environment.

This paper provides an overview and reflections on the contributions of the papers in this special issue. The papers give different perspectives on how sport has been influenced by the development in society (1) with increasing digitalisation influencing organising of sport clubs and strategies for engaging fans, and (2) the influence of marketisation and politics in ownership strategies. As such, four insightful reflections are developed based on the originality of the contributions and the related extant literature presented on the themes of marketisation, ownership and digitalisation of the sport industry.

This study aims to examine the relationship between the personality dimensions of consumers and celebrities; the effect of celebrity personality on attitude towards the celebrity; and the effect of attitude towards the celebrity on purchase intention.

Data were gathered from 400 respondents in the North of England to explore the connections between five consumer personality dimensions (agreeableness, extroversion, openness, conscientiousness and neuroticism) and nine celebrity personality dimensions (neuroticism, extroversion, openness, agreeableness, conscientiousness, sincerity, excitement, stylishness and positivity) and were analysed using structural equation modelling.

The findings suggested that some dimensions of consumer personality, i.e. conscientiousness, extroversion and openness, were significantly related to all the celebrity personality dimensions. Moreover, all the celebrity personality dimensions had a significant effect on consumers’ attitude towards the celebrity; however, only neuroticism, extroversion, openness, sincerity and positivity significantly affected purchase intention. Finally, attitude towards the celebrity had a significant effect on purchase intention.

The study introduces a celebrity personality scale and explores a topic that has not previously been researched.

Lots of successful space missions require that the maneuvering spacecraft can reach the target spacecraft. Therefore, research on relative reachable domain (RRD) in target orbit for maneuvering spacecraft is particularly important and is currently a hot-debated topic in the field of aerospace. This paper aims at analyzing and simulating the RRD in target orbit for maneuvering spacecrafts with a single fixed-magnitude impulse and continuous thrust, respectively, to provide a basis for analyzing the feasibility of spacecraft maneuvering missions and improving the design efficiency of spacecraft maneuvering missions.

Based on the kinematics model of relative motion, RRD in target orbit for maneuvering spacecraft with a single fixed-magnitude impulse can be calculated via analyzing the relationship between orbital elements, position vector and velocity vector of spacecrafts, and relevant studies are introduced to compare simulation results for the same case and validate the method proposed in the paper. With analysis of the dynamic model of relative motion, the calculation of RRD in target orbit for maneuvering spacecraft with continuous thrust can be transformed as the solution of the optimal control problem, and example emulations are carried out to validate the method.

For the case with a single fixed-magnitude impulse, simulation results show preliminarily that the method is in agreement with the method in Ref. (Wen et al., 2016), which treats the same case and thus is plausibly correct and feasible. For the case with continuous thrust, analysis and simulation results confirm the validity of the proposed method. The methods based on relative motion in this paper can efficiently determining the RRD in target orbit for maneuvering spacecraft.

Both theoretical analyses and simulation results indicate that the method proposed in this paper is comparatively simple but efficient for determine the RRD in target orbit for maneuvering spacecraft swiftly and precisely.

This study aims to explore the impact of athlete brand image on fans’ social media engagement, purchase intentions, and also examines the mediating role of emotional attachment on these relationships, as well as the moderating role of perceived price value between emotional attachment and purchase intentions.

The data are based on an online survey conducted in China (N = 572). The PLS-SEM (partial least squares structural equation model) and regression-based estimation method (PROCESS) are employed to test the hypotheses.

The results indicate a positive relationship between athletes’ athletic performance and fans’ social media engagement as well as purchase intentions. The impact of athletes’ attractive appearance and marketable lifestyle on fans’ purchase intentions is sequentially mediated by emotional attachment and social media engagement. Moreover, the mediation effect of athletes’ off-field image and purchase intentions is contingent upon fans’ perceived price value.

Athletes and marketers could integrate and leverage both the on-field and off-field attributes to cultivate emotional connections with fans. Sports organizations and managers need to pay attention to fans’ social media engagement and provide content that increases engagement and converts into transactional behavioural intentions.

The study provides empirical evidence of the mediating role of emotional attachment between athlete brand image and fans’ purchase intentions. The explanatory mechanisms involving emotional attachment and social media engagement (non-transactional behavioural intentions) are anticipated to be a noteworthy addition to the traditional fan transactional behavioural intentions framework. Moreover, the research introduces and confirms perceived price value as a crucial moderating factor influencing the relationship between emotional attachment and purchase intentions.

Today the research area on technology acceptance is mainly dependent on the theory of technology acceptance model (TAM). The TAM was used in this study primarily for the purpose of providing a basis for determining the impact of various external variables on the adoption of edtech platforms. The TAM is a theory of information systems that suggests steps for learners to take as they adopt and use new technologies. The primary TAM variables for adoption of edtech platforms are evaluated in this study: perceived usefulness (PU) and perceived ease of use (PEOU) by using the factors – perceived enjoyment (PE), information quality, electronic-word of mouth (e-WOM), perceived compatibility, computer self-efficacy and objective usability. By analyzing and defining the relationship between the external variables with respect to the adoption of edtech platform among students, we hope to contextualize the TAM model. The end result provides a clearer understanding of TAM and its growth as a useful model for technology adoption studies and for clarifying the relationship between the uptake of edtech platforms and technological acceptability. The study employed a qualitative methodology and selected publications and research papers about the adoption of technology. These were then carefully assessed, analyzed and scrutinized for the terms of how students adopted edtech platforms. It was proposed that the adoption of an edtech platform may result from proper training in technology usage and its application to real-world scenarios.

Nowadays, star athletes are global brand personalities. The increased popularity of the professional sport has contributed to elevating exceptional athletes to international star status. This empirical study aims to assess the impact of athlete performance and brand social value on product involvement with the mediation effect of celebrity athlete endorsement.

A quantitative survey was conducted with 399 Chinese participants. PLS-SEM is adopted to examine the associated paths and the mediating effect of celebrity endorsement.

The results demonstrate the significant impact of athlete performance and brand social value on product involvement. Celebrity endorsement partially mediates the effects of athlete performance and brand social value on product involvement.

This study extends understanding of celebrity athlete endorsement and provides insight into the strategic implications for Chinese social media-based marketing initiatives in the context of the recent Olympic Game in Tokyo 2021.