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As a result of its “stakeholder” approach, human resource development strategies were developed and successfully implemented to serve a most important stakeholder group – the employees – by an international computer corporation. Information about the company and its history is presented, the stakeholder concept chosen is described, including all the human resource strategies and a model to show how these are integrated, and an evaluation is given based on the organisation′s experiences to date.

The purpose of this study is to conduct a comparative analysis of the economic determinants of the compensation for chief executive officers (CEOs) between the pre- and post-financial crisis periods. To conduct the comparative analysis, the authors consider five years before and five years after the financial crisis of 2008. The authors use the data from the US financial service institutions and run separate regressions for the pre- and post-crisis periods to check if there is any significant difference in the economic determinants of executive compensation before and after the financial crisis. The authors find that total compensation and its incentive components decreased significantly in the post-crisis period. In the pre-crisis period, total compensation was determined by stock performance, accounting profit, growth, and leverage, whereas in the post-crisis period stock returns and leverage are the major factors influencing total compensation. The authors also find that firms’ leverage negatively influences the sensitivity of the pay for performance, but the influence of leverage on pay for performance is weaker in the post-crisis period. Our research is significant in the context of the US economy, the regulatory reforms of financial institutions, and the perspectives of the executive compensations. This is the first study that compares the relationship between compensation and firm performance over the pre- and post-crisis periods. It is an explicit attempt to develop a theoretical understanding of the compensation/performance relationship for the financial industry, which is blamed for the financial crisis and is affected by the Dodd–Frank regulation after the crisis.

This study investigates the impact of the enhanced continuous disclosure regime introduced in December 2002 on several measures of information risk in NZX‐listed stocks. We employ two microstructure models and an intraday data set to measure information risk in a sample of 71 stocks. Our empirical results show that the reforms enacted in December 2002 had no significant effect on either the level of information‐based trading or the adverse selection component of market spreads in our sample of NZX‐listed stocks.

Purpose – This chapter examines how sentiment analysis and web-crawling technology can be used to conduct large-scale data analyses of extremist content online.

Methods/approach – The authors describe a customized web-crawler that was developed for the purpose of collecting, classifying, and interpreting extremist content online and on a large scale, followed by an overview of a relatively novel machine learning tool, sentiment analysis, which has sparked the interest of some researchers in the field of terrorism and extremism studies. The authors conclude with a discussion of what they believe is the future applicability of sentiment analysis within the online political violence research domain.

Findings – In order to gain a broader understanding of online extremism, or to improve the means by which researchers and practitioners “search for a needle in a haystack,” the authors recommend that social scientists continue to collaborate with computer scientists, combining sentiment analysis software with other classification tools and research methods, as well as validate sentiment analysis programs and adapt sentiment analysis software to new and evolving radical online spaces.

Originality/value – This chapter provides researchers and practitioners who are faced with new challenges in detecting extremist content online with insights regarding the applicability of a specific set of machine learning techniques and research methods to conduct large-scale data analyses in the field of terrorism and extremism studies.

This paper aims to investigate the consequences of mergers and acquisitions (M&As) on information asymmetry in the banking sector. Specifically, the authors look at whether specific firm or deal characteristic influence information asymmetry levels between insiders and investors, as well as the impact of recent regulation such as the Dodd–Frank Act.

The authors decompose the M&A process into three periods (pre-announcement, negotiation and post-completion period) and document changes in the information asymmetry levels between insiders and investors through the M&A process. The authors capture changes in information asymmetry using six different spread-based information asymmetry measures.

The authors find evidence that information asymmetry increases following M&A announcement and decreases following deal completion. These findings are more pronounced for acquisitions involving a private target, all-cash deals and for mergers, as opposed to acquisition of assets. We find that overall, successful mergers improve the quality of the information environment, while failed deals degrade it. Additionally, the enactment of Dodd–Frank reduced the magnitude of the changes in information asymmetry during the M&A process. The results are important to regulators, policy makers and investors.

To authors’ knowledge, this is the first study that looks at the effect of bank M&As on information asymmetry as well as the effect of regulations on information asymmetry.

The authors investigate the extent to which online talk can influence contemporaneous and future stock trading, especially when market news is unpresented.

The authors propose an improved sentiment formula incorporating online hype, neutral sentiment and poster reputation. In addition, they conduct event study, OLS regression analyses and probit models.

First, investors tend to be more talkative in relation to firms that are (1) smaller size, (2) more growth-like, (3) with lower prices and higher short interests and (4) of higher beta. Second, the bullish tone of investors positively affects the abnormal returns of small-capitalization stocks. However, online talk has little impact on large-capitalization stocks, except that more postings boost trading liquidity. Third, online talk predicts the presence of future news regardless of firm size, with stronger predictive power found for small-capitalization stocks.

It is of interest to practitioners and researchers to study online talk so as to better understand the trading psychology of retail investors and the effects on the stock market. Furthermore, policymakers are interested in tracking activities on stock message boards in order to prevent security fraud and protect investors' interests.

The results are robust and suggest that online talk has significant impacts on stock trading exploiting an information asymmetry. This study of stock message board posting activities helps researchers to understand whether message contents contain valuable and unique content compared with information available via more traditional media channels.

To explore the digital landscape, narrowing to Instagram, as a cultural space to advance sociological understanding of elite athlete mother identity meanings and lives.

Relativist narrative inquiry is outlined as a theoretical and methodological approach to expand sociological research on motherhood and sport, by exploring big and small stories on social media sites. Elite athlete mother's mediated self-portrayals on Instagram are theorized as identity stories (re)created and made possible, by cultural narrative resources.

An example of big and small story research is outlined from a larger case study of elite athlete figure skating mothers' self-portrayals on Instagram as they negotiated motherhood, and a professional sport career. Thematic narrative analysis findings include a big story plot in the post-partum period: negotiating intensive mothering and career. Two small stories that fed into fluid meanings of this big story plot are also presented: holding the baby close and working mum/new mumtrepeneur. These findings show nuanced contradictions of contemporary motherhood meanings, within sportswomen's personal and public digital stories.

A big and small story approach grounded in narrative inquiry holds value to learn more about the contemporary digital landscape's shaping of the meanings of sportswomen's identities and lives. Future research is recommended using this approach on additional social media platforms (e.g. Facebook, Twitter, YouTube) to expand intertextual understanding of elite athlete mother identities in socio-cultural context, tapping into these underexplored naturalistic data resources.

I reexamine the conflicting results in Frank, Lynch, and Rego (2009) and Lennox, Lisowsky, and Pittman (2013). Frank et al. (2009) conclude that firms can manage book income upward and taxable income downward in the same period, implying a positive relation between aggressive book and tax reporting. Lennox et al. (2013) conclude the relation is negative and aggressive book reporting informs users that aggressive tax reporting is less likely. I identify four key differences in the research designs across the two studies, including measures of aggressive book reporting, measures of aggressive tax reporting, sample time periods, and empirical models. I systematically examine whether each of these differences is responsible for the conflicting results by altering the key difference while holding other factors as constant as possible. I find the relation between aggressive book and tax reporting is driven by the measure of aggressive book reporting, as the relation is positive for some subsets of firms and negative for others. Firms accused of financial statement fraud have a negative relation while nonfraud firms exhibit a positive relation. Using discretionary accruals, I also look for, but do not find a “pivot point” in the relation between aggressive book and tax reporting. I provide a better understanding of the relation between aggressive book and tax reporting by identifying research design choices that are responsible for prior results. I show that measures of both discretionary accruals and financial statement fraud are necessary to gain a more complete picture of the relation between aggressive book and tax reporting.

Purpose: The death of a child can elicit enduring and intense parental grief. Additionally, as parents are both confronted with the loss of their child, interpersonal processes come into play. This study aimed to examine the change in reported levels of grief among bereaved parents individually and at a couple-level. The authors examined the differences in grief trajectories between mothers and fathers and whether the reported level of grief of one partner predicts the other partner’s reported level of grief.

Design/methodology/approach: Our longitudinal study included 229 bereaved couples who completed the Inventory of Complicated Grief at 6, 13, and 20 months post-loss.

Findings: A latent growth curve analysis showed that parents reported consistently high average grief levels, mothers reported higher grief levels than fathers, and all parents reported a similar small decline in grief. A cross-lagged panel analysis showed that the grief of one parent affected the grief of the other parent with similar strength. Our results held regardless of the child’s gender and age, but an expected loss was associated with a lower grief level 6 months post-loss and a smaller decline in reported levels of grief.

Originality/value: These findings highlight bereaved parents as a particularly vulnerable population, increase our understanding of change in parental grief over time and of the interdependence of grieving in bereaved couples.