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Article
Publication date: 12 September 2024

Azam Pouryousof, Farzaneh Nassirzadeh and Davood Askarany

This research employs a behavioural approach to investigate the determinants of CEO disclosure tone inconsistency. By examining CEO characteristics and psychological attributes…

Abstract

Purpose

This research employs a behavioural approach to investigate the determinants of CEO disclosure tone inconsistency. By examining CEO characteristics and psychological attributes, the study aims to unravel the complexities underlying tone variations in Management Discussion and Analysis (MD&A) reports. Through this exploration, the research seeks to contribute to understanding ethical considerations in corporate communications and provide insights into the nuanced interplay between personal, job-related and psychological factors influencing CEO disclosure tone.

Design/methodology/approach

The study utilises a dataset comprising 1,411 MD&A reports from 143 companies listed on the Tehran Stock Exchange between 2012 and 2021. Multiple regression analyses with year- and industry-fixed effects are employed to examine the relationships between CEO gender, tenure, duality, ability and psychological attributes such as narcissism, myopia, overconfidence and tone inconsistency. Data analysis involves MAXQDA software for analysing MD&A reports and Rahavard Novin software for document analysis, supplemented by audited financial statements.

Findings

The findings reveal significant relationships between CEO characteristics, psychological attributes and tone inconsistency. Female CEOs exhibit reduced tone inconsistency, contrasting with previous research trends. CEO tenure correlates negatively with tone inconsistency, whereas CEO ability shows a positive correlation, indicating a nuanced relationship with performance. However, CEO duality does not exhibit a significant association. Psychological attributes such as narcissism and myopia are positively associated with tone inconsistency, while no substantial connection is found with managerial overconfidence.

Originality/value

This research contributes to the inaugural exploration of CEO disclosure tone inconsistency through a behavioural lens, advancing measurement precision in the field. By delving into CEO characteristics and psychological attributes, the study offers unique insights into the roots of tone inconsistency. Applying comprehensive lexicon and phraseology enriches the methodological approach, fostering dialogue among diverse stakeholders and adding distinct perspectives to the discourse on ethical issues in business. Through its meticulous examination of behavioural underpinnings, this study becomes a catalyst for reflection, dialogue and progress in corporate communications and ethical considerations.

Details

Review of Behavioral Finance, vol. 16 no. 6
Type: Research Article
ISSN: 1940-5979

Keywords

Book part
Publication date: 28 October 2024

Huan Kuang, Huimin Li, Cody Lu and Bo Xu

Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this…

Abstract

Demographic characteristics such as race and ethnicity have long been shown to affect individuals' decision-making and can be associated with various behavioral outcomes. In this paper, we examine the association between the ethnicity of a chief financial officer (CFO) and financial reporting conservatism in a large sample of US public firms. We find that firms headed by CFOs of nonwhite ethnicities exhibit less conservative financial reporting than firms headed by white CFOs; however, this effect is attenuated for firms facing greater external scrutiny. Moreover, nonwhite CFOs in our sample recognize a higher level of discretionary accruals than white CFOs. Our study contributes to the literature on financial reporting and answers the call for more studies on top manager ethnicity effects. More importantly, our findings hold implications for both regulators and investors, given the prevalence and significance of diversity initiatives in today's globalized business environment.

Details

Advances in Accounting Behavioral Research Volume 28
Type: Book
ISBN: 978-1-83608-285-9

Keywords

Book part
Publication date: 30 October 2024

Michèle Favorite, Silvia Carnini Pulino, Karen Cripps, Pariyarath Sangeetha Thondre, Jo Feehily, Ilknur Bayram, Özlem Canaran, Xinwu He, Tim Doheny Adams, Ulrike Ehgartner, James Stockdale, Matt Hopley and Xenia K. Morin

The final chapter of this book captures a diverse range of case studies across teaching and learning and campus stewardship. The five case studies presented here add illustrative…

Abstract

The final chapter of this book captures a diverse range of case studies across teaching and learning and campus stewardship. The five case studies presented here add illustrative insights of global actions, following on from the four case studies presented within previous chapters. These contributions provide compelling and practical insights into how Higher Education Institutions (HEIs) are broadly addressing SDG2 through student competitions in the first section, and curriculum approaches in subject areas in which ‘food’ and ‘hunger’ might not be expected in the second section. The final section of cases further explores HEIs’ approaches to food security through both a curriculum lens and a student-led campus project. It is a fitting way to close the book since the cases collectively illustrate the potential contribution that any student and/or educator might make to raising awareness of and action towards achieving zero hunger and SDG2.

Details

Higher Education and SDG2: Zero Hunger
Type: Book
ISBN: 978-1-83608-458-7

Keywords

Article
Publication date: 29 May 2024

Petter Gottschalk

This article reviews 69 press releases published by the Norwegian Økokrim from June 2022 to November 2023. The presented research applies the theory of focal concerns to identify…

Abstract

Purpose

This article reviews 69 press releases published by the Norwegian Økokrim from June 2022 to November 2023. The presented research applies the theory of focal concerns to identify the main themes in the press releases.

Design/methodology/approach

Serious fraud offices such as the Norwegian national authority for investigation and prosecution of economic and environmental crime (Økokrim) are facing many challenges when combating white-collar and corporate crime. Press releases represent an element of facing such challenges, as the messages are an important vehicle for the organization to disclose organizational activities to the public.

Findings

Three themes emerged: offender conviction, impression management and crime deterrence. Offender prosecution followed by offender conviction is at the core of Økokrim's business. Impression management serves the purpose of emphasizing the important role of the national authority in society. The subjective perception of detection and prosecution by potential offenders can be influenced by crime deterrence messages.

Research limitations/implications

Press releases are signals that may be interpreted in other ways.

Practical implications

When politicians are to review national authorities, they may want a slightly different serious fraud office.

Social implications

The deterrence effect is often not real for alleged white-collar crime.

Originality/value

Understanding a national authority in terms of its focal concerns based on press releases from the authority.

Details

Policing: An International Journal, vol. 47 no. 6
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 29 October 2024

Nashat Nawafleh and Faris M. AL-Oqla

This study aims to offer an image-based robust edge detection system that can estimate, identify, locate and label surface flaws during manufacturing for real-time surface issue…

Abstract

Purpose

This study aims to offer an image-based robust edge detection system that can estimate, identify, locate and label surface flaws during manufacturing for real-time surface issue diagnostics. Of great concern, this methodology extrapolates surface defect information from scanning electron microscopy (SEM) images of composite fracture surfaces. This study predicts changes in topological intensity of composite fracture surfaces and display them as real-time surface intensity values for the first time.

Design/methodology/approach

This work, however, introduces a novel robust edge detection method – based image processing – as it is shown to be effective in locating defects, as measured by SEM images of composite fracture surfaces created using additive manufacturing (AM). SEM images, obtained in this study, are related to previous study considering the fracture surfaces of reinforced thermoset composites created via the AM method. These SEM images are of two types: fracture surface of AM of carbon fiber reinforced thermoset composites and fracture surface of AM of syntactic foam reinforced thermoset composites. Initially, MATLAB environment is used for analyzing the SEM images; the technique used, as well as the validity are explained more in the methodology section.

Findings

The robust surface defect inspection approach used herein is found to be capable of predicting, identifying, localizing and labeling surface defects during production, allowing for real-time surface issue diagnosis. Further, this work makes it possible to use image processing and analysis of these surfaces to anticipate fluctuations in the topological intensity of the fracture surfaces of composites and represent them as values of surface intensity in real time.

Originality/value

Rising worldwide company rivalry requires a fast, accurate component failure diagnostic method. To create an efficient feature set, a surface defect inspection system must identify product flaws in real time. Thus, this study proposed an image-based robust edge detection system – based on MATLAB environment – that is capable of estimating, identifying, locating and labeling surface faults during production. This paves the way for an extensive set of high-quality tools for dealing with a wide range of problems associated with digital image processing in composites. As a result, the ability to define methodologies and rapidly prototype prospective solutions typically minimizes the cost and time required to implement a successful system during the design phase of an image processing system.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Content available
Book part
Publication date: 5 December 2024

Mike O'Donnell

Abstract

Details

Crises and Popular Dissent, Second Edition
Type: Book
ISBN: 978-1-83549-549-0

Article
Publication date: 1 May 2024

Omer Farooq Malik and Shaun Pichler

Drawing on affective events theory, the purpose of this paper was to investigate direct and indirect relationships between perceived organizational politics and workplace…

Abstract

Purpose

Drawing on affective events theory, the purpose of this paper was to investigate direct and indirect relationships between perceived organizational politics and workplace cyberbullying (WCB) perpetration mediated through anger, as well as to examine the moderating role of gender in these relationships.

Design/methodology/approach

The sample comprised 534 white-collar employees who were employed in a variety of service industries, including banking, higher education, telecommunications, health care and insurance in Islamabad, Pakistan. Data were analyzed using the structural equation modeling technique in Amos.

Findings

Results demonstrated that perceived organizational politics has a direct positive effect on WCB perpetration. Moreover, results indicated that perceived organizational politics evokes anger among employees that, in turn, triggers WCB perpetration. Results of a multigroup analysis revealed that the positive effect of perceived organizational politics on WCB perpetration was not significantly different between men and women. However, the positive relationship between perceived organizational politics and anger was significantly stronger for men than for women. Likewise, this study found a significantly stronger relationship for men than for women between anger and WCB perpetration. Anger partially mediated the relationship between perceived organizational politics and WCB perpetration only among men.

Originality/value

This study contributes to the literature by demonstrating that perceived organizational politics triggers WCB perpetration directly and indirectly through its impact on anger. Moreover, this study identified gender differences in the experience and expression of anger in response to perceived organizational politics.

Details

Management Research Review, vol. 47 no. 9
Type: Research Article
ISSN: 2040-8269

Keywords

Open Access
Article
Publication date: 9 May 2024

Nabila As’ad, Lia Patrício, Kaisa Koskela-Huotari and Bo Edvardsson

The service environment is becoming increasingly turbulent, leading to calls for a systemic understanding of it as a set of dynamic service ecosystems. This paper advances this…

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Abstract

Purpose

The service environment is becoming increasingly turbulent, leading to calls for a systemic understanding of it as a set of dynamic service ecosystems. This paper advances this understanding by developing a typology of service ecosystem dynamics that explains the varying interplay between change and stability within the service environment through distinct behavioral patterns exhibited by service ecosystems over time.

Design/methodology/approach

This study builds upon a systematic literature review of service ecosystems literature and uses system dynamics as a method theory to abductively analyze extant literature and develop a typology of service ecosystem dynamics.

Findings

The paper identifies three types of service ecosystem dynamics—behavioral patterns of service ecosystems—and explains how they unfold through self-adjustment processes and changes within different systemic leverage points. The typology of service ecosystem dynamics consists of (1) reproduction (i.e. stable behavioral pattern), (2) reconfiguration (i.e. unstable behavioral pattern) and (3) transition (i.e. disrupting, shifting behavioral pattern).

Practical implications

The typology enables practitioners to gain a deeper understanding of their service environment by discerning the behavioral patterns exhibited by the constituent service ecosystems. This, in turn, supports them in devising more effective strategies for navigating through it.

Originality/value

The paper provides a precise definition of service ecosystem dynamics and shows how the identified three types of dynamics can be used as a lens to empirically examine change and stability in the service environment. It also offers a set of research directions for tackling service research challenges.

Details

Journal of Service Management, vol. 35 no. 6
Type: Research Article
ISSN: 1757-5818

Keywords

Open Access
Article
Publication date: 26 February 2024

Chiara Valentini and Krishnamurthy Sriramesh

Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different…

Abstract

Purpose

Personal influence is one of the most powerful strategies to influence publics’ behaviours. Yet, there is scant attention on how personal influence is leveraged for different public relations purposes in different cultural contexts. This study empirically investigates the presence and use of personal influence among Italian public relations professionals.

Design/methodology/approach

A survey was conducted through a self-administrated, web-based questionnaire and was developed from earlier studies investigating personal influence in public relations literature. Survey participants included public relations professionals across public, non-profit and private sectors.

Findings

The findings empirically show the presence and regular use of personal influence by professionals from all sectors to cultivate interpersonal relationships. Personal influence is considered a personal resource and used to leverage own influencing power. The findings also document four major manifestations of personal influence, which were named: relational closeness strategy, engagement strategy, expertise strategy and added value strategy.

Practical implications

This study enhances our understanding of personal influence in a specific cultural context and offers strategic insights for international professionals seeking to leverage influence in the socio-political environment of Italy. It also offers elements to improve public relations education and training.

Originality/value

The study offers some preliminary understandings of how Italian professionals leverage their personal influence in their daily public relations activities contributing with empirical evidence to the body of knowledge in public relations.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Abstract

Details

Crises and Popular Dissent, Second Edition
Type: Book
ISBN: 978-1-83549-549-0

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