Duen-Ren Liu, Chuen-He Liou, Chi-Chieh Peng and Huai-Chun Chi
Social bookmarking is a system which allows users to share, organise, search and manage bookmarks of web resources. However, with the rapid growth in the production of online…
Abstract
Purpose
Social bookmarking is a system which allows users to share, organise, search and manage bookmarks of web resources. However, with the rapid growth in the production of online documents, people are facing the problem of information overload. Social bookmarking web sites offer a solution to this by providing push counts, which are counts of users’ recommendations of articles, and thus indicate the popularity and interest thereof. In this way, users can use the push counts to find popular and interesting articles. A measure of popularity-based solely on push counts, however, cannot be considered a true reflection of popularity. The paper aims to discuss these issues.
Design/methodology/approach
In this paper, the authors propose to derive the degree of popularity of an article by considering the reputation of the users who push the article. Moreover, the authors propose a novel personalised blog article recommendation approach which combines reputation-based group popularity with content-based filtering (CBF), for the recommendation of popular blog articles which satisfy users’ personal preferences.
Findings
The experimental results show that the proposed approach outperforms conventional CBF, item-based and user-based collaborative filtering approaches. The proposed approach considering reputation-based group popularity scores on neighbouring articles indeed can improve the recommendation quality of traditional CBF method.
Originality/value
The recommendation approach modifies CBF method by considering the target user's group preferences, to overcome the limitation of CBF which arises from the recommending only items similar to those the user has previously liked. Users with similar article preferences (profiles) may form a group of users with similar interests. A group's preferences may also reflect an individual's preferences. The reputation-based group preferences of the target user's group can be used to complement the target user's preferences.
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Keywords
Kofi Mintah Oware and King David Kweku Botchway
The purpose of this study is to examine the effect of moral and exchange capital of corporate social responsibility (CSR) disclosure on the financial distress likelihood of family…
Abstract
Purpose
The purpose of this study is to examine the effect of moral and exchange capital of corporate social responsibility (CSR) disclosure on the financial distress likelihood of family management firms in India.
Design/methodology/approach
The constructed data set (i.e. Morgan Stanley Capital International) and Kinder, Lydenberg and Domini social performance rating data format) consists of 66 firms with 655 firm-year observations for family-managed firms that practise sustainability reporting on the Indian stock market from 2010 to 2019.
Findings
The first findings show that current and previous year-two CSR disclosure reduces family management firms’ financial distress. The second findings show that the exchange capital of CSR disclosure does not influence the financial distress likelihood of family management firms in India. The third findings show that moral capital of CSR disclosure of the current year, previous year-one and previous year-two more than likely reduce financial distress likelihood of family management firms in India. This study is robust due to the lagged variables of the dependent variables.
Practical implications
Management investment must be high in moral capital to accrue social capital, but the success is dependent on a policy of continuous support for establishing family-related businesses. Similarly, society can benefit as the firm becomes attractive to green consumers as additions to the consumers of a CSR-driven firm. The consequences can cause firms to be more philanthropic to the community.
Originality/value
The novelty shows that to the best of the authors’ knowledge, no studies examine CSR disclosure’s moral and exchange capital on financial distress likelihood in India. Also, there is no evidence from the perspective of family management studies in CSR-financial distress likelihood nexus.
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Marwa Elnahass, Xinrui Jia and Louise Crawford
This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit…
Abstract
Purpose
This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.
Design/methodology/approach
Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.
Findings
The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.
Research limitations/implications
The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.
Practical implications
This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.
Social implications
With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.
Originality/value
This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.