Jiali Fang, Yining Tian and Yuanyuan Hu
The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent…
Abstract
Purpose
The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms.
Design/methodology/approach
We conduct regression analyses using a sample of firms listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020 to examine whether CSR performance is similar from one firm to the next as executives switch jobs.
Findings
We find a positive relationship between the CSR performance of former and subsequent firms under job-hopping executives. This relationship is the strongest in the year of the job switch; it weakens in the second year and eventually disappears in the third year. In addition, we show that this relationship benefits different CSR stakeholder groups and is contingent on executive and subsequent firm attributes and job-hopping characteristics. Furthermore, we demonstrate that firms that hire a new chief executive officer from a firm with a strong track record in CSR, the new firm experiences a significant surge in CSR performance compared with firms that do not experience such a shock.
Practical implications
This study has implications for executive hiring decisions.
Originality/value
This study extends the understanding of CSR determinants through the lens of inter-organisational ties associated with job-hopping executives.
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This paper has two purposes: to identify and explain the major forces that are causing the increasing need for operational reporting and intellectual capital (IC) reporting for…
Abstract
Purpose
This paper has two purposes: to identify and explain the major forces that are causing the increasing need for operational reporting and intellectual capital (IC) reporting for European companies; and to identify the necessary and sufficient conditions for operational and intellectual capital reporting if such reporting is to be meaningful for information users.
Design/methodology/approach
The approach for this paper has been to examine relevant papers, reports, guidelines, compendiums, annual reports, opinions, submissions and legislation.
Findings
Eight determining forces are identified that make the basis of the case for the provision of operating and IC information: the long‐standing global dominance and growth of the US economy; the emergence of business models other than the value chain (especially the emergence of network businesses); the changing nature of stock exchanges; the influence of different investment fund types (mutual, pension and hedge funds); the roles of buy‐side and sell‐side analysts; global and European investment index development; rating agency activity; and financial reporting and corporate governance regime development.
Practical implications
The eight forces are interdependent and immutable. Comprehensive operational and IC reporting are unavoidable. Accordingly, the authors propose that the necessary and sufficient conditions for adequate enterprise information reporting are: a legal requirement for mandatory operational and IC reporting and attendant regulatory framework(s) where the legal framework is based on the concept of neglect; key operating and IC resource status and activity performance definitions and metrics that reflect the enterprise's underlying business model(s); and (3) a mapping of the capitalized operational and IC investments that are by definition normally expensed to the financial report accounts.
Originality/value
The authors believe that no one has previously formally proposed a mandatory operational and IC reporting requirement; a legal reference frame of reference based on the legal concept of neglect; standard definitions for operational and IC performance metrics; a reference framework for information quality that is, inter alia, based on the consistency, comparability and comprehensiveness of reported metrics; and the requirement to map all capitalized IC resources back to the financial reports of the company.
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Globally, diversity awareness is a vital aspect of schools. International perspectives on special education invite consideration of views of diversity and disability. Increased…
Abstract
Globally, diversity awareness is a vital aspect of schools. International perspectives on special education invite consideration of views of diversity and disability. Increased diversity in schools and communities has become commonplace and a 21st century norm. This chapter begins with an overview of diversity and multiculturalism. Disability as a category of diversity is explored. Special education and interventions designed to support the educational opportunities for students with disabilities are discussed. A framework for international perspectives on disability and intervention is described.
The purpose of the present research is to investigate consumer-generated images (CGI), or images of products and experiences that are produced and controlled by consumers…
Abstract
Purpose
The purpose of the present research is to investigate consumer-generated images (CGI), or images of products and experiences that are produced and controlled by consumers, particularly in the food domain, and the influence that producing such images has on the consumer creating the image.
Design/methodology/approach
The authors present three studies that manipulate the type of food (indulgent vs healthy) and whether participants create CGI prior to consumption. Data were analyzed using a combination of ANOVA and PROCESS.
Findings
It is shown that producing CGI causes a momentary active delay in consumption, which increases the savoring associated with consumption of pleasurable (i.e. indulgent) foods and, in effect, increases attitudes and taste evaluations of the experience when consumption actually takes place. When descriptive social norms regarding healthy eating are made salient, CGI can also lead to more favorable outcomes for less pleasurable (i.e. healthy) foods.
Practical implications
The findings provide insight into the effects of consumers taking pictures of their food before consumption, a growing trend on social media sites (i.e. Instagram). Marketing managers can develop strategies to encourage their consumers to take pictures of their food.
Originality/value
To the best of the authors’ knowledge, this research is the first to demonstrate the effects of consumer-generated images on a product consumption experience and identify the conditions and process under which these effects occur.
This paper aims to show the particular difference Independent Mental Capacity Advocates (IMCA) can make towards specific decisions which some acquired brain injury clients, who…
Abstract
Purpose
This paper aims to show the particular difference Independent Mental Capacity Advocates (IMCA) can make towards specific decisions which some acquired brain injury clients, who are eligible for the IMCA service, experience.
Design/methodology/approach
A case study is highlighted in which the role of the IMCA is described against the background of a selective literature review on the history of advocacy in relation to its emergence as a profession. This analysis references issues of spirituality and culture.
Findings
Themes raised in the case are discussed with reference to ongoing research and these are related to the best interests of clients, and to reflexivity as a basis for the professionalisation of advocacy.
Research limitations/implications
IMCA practitioners are instructed in well‐defined “best interests” situations, where an individual has no capacity, support or representation, or requires safeguarding measures in relation to certain decisions. In these cases, social, cultural, emotional, religious or spiritual factors can contribute to the decisions which need to be made.
Practical implications
The emerging role of the IMCA in the “best interests” process is outlined, including how health and social care professionals, or decision‐makers, may relate to, benefit from, or respond to challenges by the IMCA in supporting clients in decisions made on their behalf.
Originality/value
Healthcare professionals and those advocating, including IMCA, could more intentionally weigh up the values and beliefs of clients using, for example, the “best interests checklist” or by referring to “spiritual assessment”, as used increasingly by mental health ward staff and chaplains.
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Organisations and systems of care working within both specific and non-specific trauma-informed approaches must adapt a multicultural lens, in design, delivery and evaluation of…
Abstract
Organisations and systems of care working within both specific and non-specific trauma-informed approaches must adapt a multicultural lens, in design, delivery and evaluation of services and interventions. Cultural and social factors can directly influence the exposure of individuals to traumatic events (Roberts, Austin, Corliss, Vandermorris, & Koenen, 2010). At the same time, social and cultural identities influence the development and experience of trauma and symptoms, including treatment outcomes (Marsella, 2010; Wilson, 2007). In this chapter, Ravind Jeawon and I provide some of the essential factors that trauma-responsive systems may wish to consider. The first part of this chapter deals with the idea of multicultural identities and practices and highlights some of the outcomes associated with accessing behavioural healthcare. The impact of intersectionality and microaggression on those from diverse backgrounds is also considered. Finally, a guiding framework is provided that examines what needs to be implemented across organisations in order to provide the system with a multicultural lens in which to view and deliver appropriate services. Crucially, multicultural responsiveness will not come from tick box training regimes, it is something that needs to be kept on the agenda and is a lifelong trajectory.
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The relationship between social class, prostitution and drug use is complex. The role of illegal drugs in elite prostitution is dramatically different from that found among…
Abstract
The relationship between social class, prostitution and drug use is complex. The role of illegal drugs in elite prostitution is dramatically different from that found among streetwalkers. The backgrounds of the escort service girls, their relatively comfortable and safe working conditions, and the desires of their customers produces and maintains a pattern of drug use that is in sharp contrast to that found on the street.
Sandra A. Lawrence, Ashlea C. Troth, Peter J. Jordan and Amy L. Collins
Research in industrial and organizational psychology demonstrates that the regulation of negative emotions in response to both organizational stressors and interpersonal workplace…
Abstract
Research in industrial and organizational psychology demonstrates that the regulation of negative emotions in response to both organizational stressors and interpersonal workplace interactions can result in functional and dysfunctional outcomes (Côté, 2005; Diefendorff, Richard, & Yang, 2008). Research on the regulation of negative emotions has additionally been conducted in social psychology, developmental psychology, neuropsychology, health psychology, and clinical psychology. A close reading of this broader literature, however, reveals that the conceptualization and use of the term “emotion regulation” varies within each research field as well as across these fields. The main focus of our chapter is to make sense of the term “emotion regulation” in the workplace by considering its use across a broad range of psychology disciplines. We then develop an overarching theoretical framework using disambiguating terminology to highlight what we argue are the important constructs involved in the process of intrapersonal emotion generation, emotional experience regulation, and emotional expression regulation in the workplace (e.g., emotional intelligence, emotion regulation strategies, emotion expression displays). We anticipate this chapter will enable researchers and industrial and organizational psychologists to identify the conditions under which functional regulation outcomes are more likely to occur and then build interventions around these findings.
Dennis Y. Chung, Karel Hrazdil and Kim Trottier
Motivated by recent studies that demonstrate the superiority of the Global Industry Classification System (GICS) relative to the Standard Industry Classification (SIC) system in…
Abstract
Purpose
Motivated by recent studies that demonstrate the superiority of the Global Industry Classification System (GICS) relative to the Standard Industry Classification (SIC) system in capital market research, the authors revisit the stock market anomaly documented by Thomas and Zhang (TZ) (“Overreaction to intra-industry information transfers?” Journal of Accounting Research, Vol. 46, pp. 909-940) and analyze whether the anomaly based on SIC remains evident when intra-industry information transfers are based on the GICS. The paper aims to discuss these issues.
Design/methodology/approach
The authors first replicate TZ and test whether stock prices of late announcers in response to earnings reported by early announcers in the same SIC industry are significantly related to subsequent price responses of late announcers to their own earnings reports. In the multivariate setting, the authors then evaluate whether the magnitude and significance of the overreaction anomaly changes under the more comprehensive GICS and across different time periods.
Findings
The authors first confirm the over-reaction anomaly based on SIC as documented by TZ. Utilizing a larger sample of firms based on the GICS and extending TZ for a new time period, the authors then demonstrate that the overreaction anomaly disappears during recent years, a period that is characterized by markedly higher trading activity.
Research limitations/implications
The findings provide new insights and contributions to the debate on whether or not market significantly misprices information transfers.
Originality/value
The authors are first to utilize the GICS in evaluating intra-industry information transfers.
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The purpose of this paper is to propose an alternative, interdisciplinary teaching of health, health care and medical care based on three pillars: social economics, the social…
Abstract
Purpose
The purpose of this paper is to propose an alternative, interdisciplinary teaching of health, health care and medical care based on three pillars: social economics, the social determinants of health (SDH) and ethics. Based on these three pillars, the global financial crisis is presented as the moment of manifestation of the SDH at individual and aggregate levels that require a critical analysis from a broader perspective that is possible with social economics and ethics.
Design/methodology/approach
The author designed a writing-intensive course based on four modules about definition of health, health care, medical care and determinants of health; political economy of financing and organization of medical care; policies including reform proposals; and medical ethics and moral philosophies that reflect back on the previous topics, respectively.
Findings
The course attracts students from different disciplines who found it realistic and comprehensive so that it can be related easily to other disciplines owing to its interdisciplinary design. It also helps students to improve their writing skills.
Research limitations/implications
The course is taught only in US context and is still open to further development.
Practical implications
The theoretical pillars of the course can be adopted and experimented with in different contexts (e.g. wars, plagues, immigration, etc.) and inform the participants about the subject matters from a broader perspective.
Originality/value
This paper provides a successful and novel teaching experience of health and medical care by putting social economics, SDH and ethics together.