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692 research outputs found
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Social Influence on Future Review Sentiments: An Appraisal-Theoretic View
No full textInternational audienceGiven the importance of online reviews, as evidenced by extant research, we studied an understudied area of the impact of past reviews on sentiments of future reviews. Past studies in the emergent area of incidence of reviews have investigated the generation of ratings but there seems to be a lacuna in the second dimension of the reviews (i.e., the textual sentiments). Through a controlled experiment (N = 232), we analyzed the impact of past reviews on reviewers’ subsequent texts by using the unique lens of social appraisal theory. We found the influence of the selection of reviews on most e-commerce websites could strongly bias subsequent written review sentiments, and this effect is more pronounced when the reviewer experienced higher disconfirmation. We also observed review writers tend to post extreme reviews in the absence of any benchmark or prior reviews. The study results extend the understanding of users’ reviews under social influence and enhance the appraisal theoretic understanding of review generation
Assessment of the impact of progressive carbon taxation strategies on Supply Chain’s strategic decisions and performances
No full textInternational audienceThe carbon tax legislation has been widely advocated as a cost-efficient law to push companies to reduce their carbon emission through their supply chain’s (SC) activities. Based on a carbon emission reduction’s target, different carbon taxation strategies have been implemented around the world. Generally, governments launch the carbon tax with a relatively low carbon price and plan to increase it incrementally over the years by adopting various strategies in a way to attend their emission reduction objective. The majority of developed mathematical models within the green supply chain design (GSCD) under carbon tax legislation have ignored the dynamic aspect of this legislation. Within this paper, we aim to contribute to the literature by studying the impact of the dynamic carbon tax legislations on the strategic decisions of a SC, its economic and environmental performances. Within this optic, we study the technology investment problem under different progressive strategies of carbon taxation, mainly a linear, a convex and a concave carbon taxes functions as well as a constant carbon tax law. Our objective is to assess and compare the efficiency of these progressive strategies for the purpose of assisting companies that are greening their SCs, in finding a compromise between reducing their carbon emissions and increasing their profits
Continuance use intention with mobile augmented reality games
No full textInternational audienceAs mobile augmented reality (AR) games enter the maturity stage, understanding how to improve players’ continuance use intention with mobile AR games is critical. Drawing upon the uses and gratifications (U&G) theory, the purpose of this paper is to investigate the effects of four major gratifications – content, process, social and technology – and other factors on continuance intention to play mobile AR games
Institutional means-ends decoupling work in industrial R&D project implementation
No full textInternational audienceManaging goals is a key network management function and is critical in the implementation of industrial R&D projects. In this paper, we explore the implementation of an industrial R&D project, focusing in particular upon the role of means-ends decoupling work to understand how the goals are managed. We combine several data sources in our case research to explore project implementation through an understanding of means-ends decoupling work. We collected in-depth interviews, archival records and field observations within the R&D research setting of an industrial R&D project in the period of 2015 to 2017. Our findings identify three types of means-ends decoupling work in R&D project implementation: ‘work on’ causal complexity, ‘work at’ behavioural invisibility, and ‘work with’ practice multiplicity. In addition, we uncover six dynamic micro-mechanisms that collectively influence the making and nature of means-ends decoupling work and therefore serve to allow for the fluid switching of work as the institutional conditions permit. Overall, our findings have significant implications for understanding means-ends decoupling as a highly skilled network competence for managing R&D project implementation goals
The emergence of the customer relationship portfolio of a new venture: a networking process
No full textInternational audienceWhile several studies have focused on the initial phases of new ventures and their first customer and supplier relationships, we have a limited understanding of how the new venture’s portfolio of customer relationships emerges. This paper aims to explore the emergence of the customer relationship portfolio of a new venture and to investigate the effects of early relationships on subsequent ones
Audit management, need for closure and detection of misstatements
No full textInternational audienceThe purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management
A behavioral perspective on corporate dividend policy: evidence from France
No full textInternational audiencePurposeThis paper empirically examines the catering theory of Baker and Wurgler (2004) in the particular context of France. Considering the characteristics of French market – known for its high concentration of capital – it attempts to highlight the role family control plays in the managerial tendencies to satisfy non-informative dividend demands.Design/methodology/approachThe paper focuses on a large data set of French firms included in the SBF-250 index over a period of 1992-2010. It uses a variety of dividend policy measures, including dividend premium, percentage of dividend-paying firms and probability of paying dividends. It adopts appropriate empirical specifications (time-series and probit models) to substantiate the research hypotheses.FindingsThe empirical findings show that the percentage of payers rises with the dividend premium, and that the dividend premium and the confidence index of French households are negatively correlated. This reflects the sensitivity of dividend demand to investor sentiment. Moreover, results of multivariate panel regression show a positive and statistically significant effect of the dividend premium on the firm’s tendency to pay, after controlling for firm characteristics. Finally, it finds that the dividend premium effect disappears in the case of family-controlled firms. This result is in line with the long-term orientation of family firms.Research limitations/implicationsThe study focuses on the dividend payment behavior of French firms. Although dividends are deeply engrained in France, authors believe that it will be interesting to look at the whole payout policy and particularly the role played by share repurchases.Practical implicationsAddressing short-term catering and managerial opportunism, the results of this study may be of interest for shareholders, potential investors and regulators.Originality/valueTo the best of the authors’ knowledge, this is the first study that provides empirical evidence on Baker and Wurgler (2004) catering theory by considering the particularity of French market where, unlike the US, percentage of dividend-paying firms is high and the corporate ownership structures are different
With or without you? Interaction and immersion in a virtual reality experience
No full textInternational audienceThis collaborative research between a team of digital technology developers and academic researchers investigates how social interaction affects visitors' experience during a virtual reality (VR) underwater seascape exploration. Prior research in immersive VR focused more on individual perceptions of immersion, interactive features and enjoyment. Analysis of focus-group discussions revealed three categories of immersion, interaction with the virtual environment (VE) and social interaction salient to satisfaction with the experience. Moderated mediation analysis of survey results from a full-scale trial (N = 234) show that the three variables had a significant role in experience satisfaction and loyalty intentions. Specifically, immersion mediates person-VE interaction effects on satisfaction and loyalty. The results contrast with previous findings from online gaming contexts, showing that social interactions decrease the impact of immersion on satisfaction and loyalty. We call for caution in the positioning and communication of VR experiences and for further research in other settings
The impact of financial and economic factors on Islamic mutual fund performance: Evidence from multiple fund categories
No full textInternational audienceWe examine the influence of financial, economic, and seasonal factors on the performance of international equity, fixed income, cash, and balanced Islamic mutual funds. We analyze monthly mutual fund return observations on 106 funds over 1997-2019 to investigate exposure to global developed Fama and French (1993, 2015) factors for equity and balanced funds, the three factors of Huij and Derwall (2008) for cash and bond funds, and monthly seasonal effects. Seasonal effects are insignificant in balanced, equity, and cash funds. The Fama and French factors significantly affect the performance of equity and balanced funds, whereas the three factors of Huij and Derwall are important in explaining the performance of cash and fixed income funds for almost over the whole year. Our findings suggest that investors should not be concerned about a potential seasonal effect due to the Ramadan period
