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Book part
Publication date: 15 August 2014

John E. McEnroe and Mark Sullivan

The Dodd–Frank Wall Street Reform and Consumer Protection Act calls for substantially increased government regulation. Whether those regulations are, in some sense, appropriate is…

Abstract

The Dodd–Frank Wall Street Reform and Consumer Protection Act calls for substantially increased government regulation. Whether those regulations are, in some sense, appropriate is a function of whether the benefits of the increased regulation exceed the costs. Those costs and benefits, however, are probably impossible to measure, at least at this early stage of the implementation of the Dodd–Frank reforms. On the other hand, financial professionals who regularly deal with governmental regulations probably have a good sense of the costs and benefits based on their own experience with other similar regulations. This chapter reports the result of a survey of high-level auditors and CFOs regarding their perceptions of the costs and benefits of the main parts of the financial regulatory reform incorporated into the Dodd–Frank legislation. It concludes that there is support among these individuals for some aspects of Dodd–Frank, but no consensus.

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Managing Reality: Accountability and the Miasma of Private and Public Domains
Type: Book
ISBN: 978-1-78052-618-8

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Article
Publication date: 7 January 2020

Max Sjöblom, Joseph Macey and Juho Hamari

Esports (electronic sports) are watched by hundreds of millions of people every year and many esports have overtaken large traditional sports in spectator numbers. The purpose of…

2372

Abstract

Purpose

Esports (electronic sports) are watched by hundreds of millions of people every year and many esports have overtaken large traditional sports in spectator numbers. The purpose of this paper is to investigate spectating differences between online spectating of esports and live attendance of esports events. This is done in order to further understand attendance behaviour for a cultural phenomenon that is primarily mediated through internet technologies, and to be able to predict behavioural patterns.

Design/methodology/approach

This study employs the Motivation Scale for Sports Consumption to investigate the gratifications spectators derive from esports, both from attending tournaments physically and spectating online, in order to explore which factors may explain the esports spectating behaviour. The authors investigate how these gratifications lead into continued spectatorship online and offline, as well as the likelihood of recommending esports to others. The authors employ two data sets, one collected from online spectators (n=888), the other from live attendees (n=221).

Findings

The results indicate that online spectators rate drama, acquisition of knowledge, appreciation of skill, novelty, aesthetics and enjoyment of aggression higher than live attendees. Correspondingly, social interaction and physical attractiveness were rated higher by live attendees. Vicarious achievement and physical attractiveness positively predicted intention to attend live sports events while vicarious achievement and novelty positively predicted future online consumption of esports. Finally, vicarious achievement and novelty positively predicted recommending esports to others.

Originality/value

During the past years, esports has emerged as a new form of culture and entertainment, that is unique in comparison to other forms of entertainment, as it is almost fully reliant on computer-human interaction and the internet. This study offers one of the first attempts to compare online spectating and live attendance, in order to better understand the phenomenon and the consumers involved. As the growth of esports is predicted to continue in the coming years, further understanding of this phenomenon is pivotal for multiple stakeholder groups.

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Internet Research, vol. 30 no. 3
Type: Research Article
ISSN: 1066-2243

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Book part
Publication date: 10 April 2013

Güler Aras and Banu Yobaş

The governance of capital market institutions did not receive much interest compared to their banking sector counterparts, partly due to their different ownership structures…

Abstract

The governance of capital market institutions did not receive much interest compared to their banking sector counterparts, partly due to their different ownership structures. Recent trends; increased competition, technological advances, structural changes, globalization, all had their share of impact on governance systems of capital markets institutions particularly on exchanges. Corporate governance of non-financial firms and capital markets institutions differ in several ways. Firstly the role of risk management differs since they may impose systemic risks to the financial system. Secondly well-implemented governance structures and processes are required but are not sufficient in capital markets since there are several conflicts of interests to be addressed. Therefore whether and how effectively they function is what matters. Thirdly the governance structures of such institutions exhibit different effectiveness on their decisions.The governance of FIs in capital markets is discussed in terms of board structure and management, risk governance, supervisors, shareholders, executive compensation, role of regulators, authorities and values and culture. The role of stock exchanges in corporate governance are discussed separately in terms of implementing corporate governance codes, demutualisation and its impact on regulations, transparency and accountability issues and the effects of M&As among exchanges. Market needs strong analytical tools and reliable benchmarks to assess governance risk. The corporate control and the regulation of the institutions by the exchanges when the corporations (regulated) are the competitors of the exchanges (regulators) or owned by the stockholders of the exchanges must be addressed. The risk of regulatory arbitrage, calls for the need of harmonisation among regulators. Better regulation of FIs and greater global coordination among regulators are seen as the most two important issues to prevent another crisis.

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The Governance of Risk
Type: Book
ISBN: 978-1-78190-781-8

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Article
Publication date: 1 May 1967

J. Ashworth

January 20, 1967 Master and Servant — Servant or independent contractor — Self‐employed workman agreeing to work for timberman — Intention that self employed status retained �…

26

Abstract

January 20, 1967 Master and Servant — Servant or independent contractor — Self‐employed workman agreeing to work for timberman — Intention that self employed status retained — Workman paid on daily basis and buying own insurance stamps — Experienced in timber trade — Direction what work to do but not how it should be done — Whether servant or independent contractor — Whether owed a duty to provide safe system of work — Extent of duty.

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Managerial Law, vol. 2 no. 2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 January 2001

Pankaj Saksena

Management fraud is an important issue, as determined by significant governing bodies and major accounting firms. There are significant implications for the profession and the…

710

Abstract

Management fraud is an important issue, as determined by significant governing bodies and major accounting firms. There are significant implications for the profession and the capital markets from instances of management fraud. This study determined instances of management fraud using SEC AAER's and advances our understanding of the internal and external environmental factors that might lead to instances of management fraud. There is further analysis of industries where instances of management fraud were prevalent.

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International Journal of Commerce and Management, vol. 11 no. 1
Type: Research Article
ISSN: 1056-9219

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Article
Publication date: 1 February 1998

Philip Summe and Kimberly A. McCoy

Throughout the history of commerce, individuals have searched for informational advantages that will lead to their enrichment. In a time of global capital markets, 24 hours a day…

360

Abstract

Throughout the history of commerce, individuals have searched for informational advantages that will lead to their enrichment. In a time of global capital markets, 24 hours a day trading opportunities, and a professional services corps of market experts, informational advantages are pursued by virtually every market participant. This paper examines one of the most vilified informational advantages in modern capital markets: insider trading. In the USA during the 1980s, insider trading scandals occupied the front pages of not only the trade papers, but also quotidian tabloids. Assailed for its unfairness and characterised by some as thievery, insider trading incidents increased calls for stricter regulation of the marketplace and its participants. In the aftermath of the spectacular insider trading litigation in the USA in the late 1980s, many foreign states began to re‐evaluate the effectiveness of their own regulatory structures. In large part, this reassessment was not the produce of domestic demand, but constituted a response to American agitation for increased regulation of insider trading.

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Journal of Financial Crime, vol. 5 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 21 October 2021

Johann N. Giertz, Welf H. Weiger, Maria Törhönen and Juho Hamari

Social live-streaming services are an emerging form of social media that is gaining in popularity among researchers and practitioners. By facilitating real-time interactions…

4824

Abstract

Purpose

Social live-streaming services are an emerging form of social media that is gaining in popularity among researchers and practitioners. By facilitating real-time interactions between video content creators (i.e. streamers) and viewers, live-streaming platforms provide an environment for novel engagement behaviors and monetization structures. This research aims to examine communication foci and styles as levers of streaming success. In doing so, the authors analyze their impact on viewers' engagement with the stream.

Design/methodology/approach

This research draws on a unique dataset collected via a multi-wave questionnaire comprising viewers' perceptions of a specific streamer's communications and their actual behavior toward them. The authors analyze the proposed impact of communication foci on viewing and donating behavior while considering the moderating role of communication style using seemingly unrelated regressions.

Findings

The results show that communication foci represent a double-edged sword: community-focused communication drives viewership while reducing donations made to the streamer. By contrast, content-focused communication curbs viewing but drives donating.

Practical implications

Of specific interest for practitioners, the study demonstrates how streaming content providers (e.g. influencers) should adjust their communications to drive engagement in the context of synchronous social media such as social live-streaming services. Beyond that, this research identifies unique characteristics of engagement that can help managers to improve their digital service offerings.

Social implications

Social live-streaming services provide an environment that offers unique opportunities for self-development and co-creation among social media users. By allowing for real-time interactions, these emerging social media services build on ephemeral content to provide altered experiences for users.

Originality/value

The authors highlight the need to distinguish between engagement behaviors in asynchronous and synchronous social media. The proposed conceptualization sheds new light on success factors of social media in general and social live-streaming services specifically. To maximize user engagement, content creators in synchronous social media must consider their communications' focus (content or community) and style (utilitarian or hedonic).

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Journal of Service Management, vol. 33 no. 1
Type: Research Article
ISSN: 1757-5818

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Article
Publication date: 6 June 2022

Julia Rietz and Kirstin Hallmann

Esports is rapidly growing in popularity and viewership. The study's purpose was threefold: (1) to provide a systematic review and synthesis of esports spectatorship research. (2…

1677

Abstract

Purpose

Esports is rapidly growing in popularity and viewership. The study's purpose was threefold: (1) to provide a systematic review and synthesis of esports spectatorship research. (2) to provide a reference for the psychology of consumer behavior in esports live streaming and esports event attendance. (3) to deliver a clear picture of the factors that impact consumer behavior in esports online and on-site consumption.

Design/methodology/approach

The study systematically reviews motivational aspects of online and on-site spectatorship using the Preferred Reporting Items for Systematic Review and Meta-Analysis Protocols (PRISMA). SCOPUS and Google Scholar were selected as social science databases. Twenty-five papers met the inclusion criteria: (1) published between 2000 and 2022, (2) empirical investigation, (3) focus on online and/or on-site esports spectatorship/events. Five papers implemented randomization to assess common method bias.

Findings

Twenty-five papers qualified for subsequent analysis. The papers were mostly quantitative. They included a theoretical framework and investigated online esports spectatorship. Significant antecedents for motivation to watch esports online and/or on-site were fanship, tension release, entertainment, escaping everyday life and unique features like chat and direct communication. No consensus was found concerning similarities or differences between online and on-site esports spectatorship and traditional sports spectatorship.

Originality/value

This research contributed to a new theoretical, methodological and practical agenda. A more comparative approach analyzing contextual, structural and demographic cues could lead to a holistic picture of esports spectator motivation.

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International Journal of Sports Marketing and Sponsorship, vol. 24 no. 1
Type: Research Article
ISSN: 1464-6668

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Book part
Publication date: 14 August 2017

Erin M. Landells and Simon L. Albrecht

Much of the research associated with organizational politics has focused on negative outcomes such as stress, burnout, and turnover intention. Only a limited amount of research…

Abstract

Much of the research associated with organizational politics has focused on negative outcomes such as stress, burnout, and turnover intention. Only a limited amount of research has focused on identifying the psychological mechanisms that explain the influence of negative organizational politics on individual and organizational outcomes. In this chapter, we propose a more positive conceptualization of organizational politics and explore potential associations between both positive and negative politics and employee engagement. More specifically, we propose a model showing how the psychological conditions of psychological safety, availability, and meaningfulness explain the relationship between perceptions of positive and negative politics and employee engagement. We conclude by suggesting practical interventions to assist organizations develop a more positive organizational political climate.

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Article
Publication date: 1 October 2005

E. Uliana, J. Macey and P. Grant

It is commonly acknowledged that “what gets measured gets done”. There is some debate on how to include human capital on the balance sheet, but it is arguably more important that…

1383

Abstract

It is commonly acknowledged that “what gets measured gets done”. There is some debate on how to include human capital on the balance sheet, but it is arguably more important that investors become aware of how human capital contributes to the success of a business. This is an exploratory study into the reporting of human capital. Annual reports from 20 companies in three different industries were examined for two years to document the human capital reporting that is done. The data were categorised into functional areas, and linkages were constructed with strategic frameworks as well as with operational results. The results showed little evidence that managements report on human capital in a manner suggesting it is an area of strategic importance. A review of the lessons learned from this exploration provides strong guidance for future research.

Details

Meditari Accountancy Research, vol. 13 no. 2
Type: Research Article
ISSN: 1022-2529

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