A cultural content analysis of multinational companies' web sites

Purpose – This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has three objectives: to improve our knowledge of the concept of this accountability mechanism, to elevate auditors’ potential role in the control of corporate governance (CG) statements and to contribute to the discussion about the reform of this principle; a prolonged dialogue that has been started by European Commission in the light of the recent financial crisis. Design/methodology/approach – The approach taken is a content analysis of CG statements and Web sites of a non-probability sample of 144 Greek listed companies on the Athens Stock Exchange for the year 2011. Particularly, 52 variables were evaluated from an audit compliance perspective using a coding scheme. From this procedure, the level of compliance with Hellenic Federation of Enterprises (SEV) code, as well as the content of the explanations provided for non-compliance, were rated. Findings – The results show that although the degree of compliance is low (the average governance rating is 35.27 per cent), the evaluation of explanations of non-compliance is even lower (from the 64.73 per cent of the non-compliance, the 40.95 per cent provides no explanation at all). Research limitations/implications – The research limitations are associated with the content analysis methodology, as well as the reliability of CG statements. Practical implications – This study indicates that companies on the one hand tend to avoid the compliance with these recommendation practices, raising questions regarding the effectiveness of the SEV code; while on the other, they are not in line with the spirit of the CG code, as they do not provide adequate explanations. These results assist practitioners and/or policy-makers in perceiving the efficacy of the “comply or explain” approach. Originality/value – While there is a great body of research that has looked into the compliance with best practices, this study is different because it is the first one that rates not only the degree of the compliance with the code’s practices but also the content of the explanations provided for non-compliance. This is particularly interesting because it adds to the body of research by providing a new approach in measuring the quality of the “comply or explain” principle in-depth.

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Self-Presentation of Female Athletes: A Content Analysis of Athlete Avatars

International Journal of Sport Communication ◽

10.1123/ijsc.2016-0086 ◽

2016 ◽

Vol 9 (4) ◽

pp. 460-475 ◽

Cited By ~ 8

Author(s):

Megan B. Shreffler ◽

Meg G. Hancock ◽

Samuel H. Schmidt

Keyword(s):

Social Media ◽

Content Analysis ◽

Web Sites ◽

Female Athletes ◽

Common Theme ◽

Traditional Media ◽

Self Presentation ◽

The Public ◽

Athletic Competence

Unlike traditional media, which frames female athletes in sexualized manners and in socially accepted roles such as mothers and girlfriends, user-controlled social-media Web sites allow female athletes to control the image and brand they wish to portray to the public. Using Goffman’s theory of self-presentation, the current study aimed to investigate how female athletes were portraying themselves via their Twitter avatar pictures. A total of 207 verified Twitter avatars of female athletes from 6 sports were examined through a content analysis. The avatars from each player were coded using the following themes: athlete as social being, athlete as promotional figure, “selfie,” athletic competence, ambivalence, “girl next door,” and “sexy babe.” The results revealed that athletic competence was the most common theme, followed by selfie and athlete as social being. Thus, when women have the opportunity to control their image through social media they choose to focus on their athletic identities.

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La transparencia de los partidos políticos como estrategia electoral. Una evaluación de sus promesas y sus páginas web

Tripodos ◽

10.51698/tripodos.2019.44p83-104 ◽

2021 ◽

pp. 83-104

Author(s):

María Díez Garrido ◽

Eva Campos Domínguez ◽

Dafne Calvo

Keyword(s):

Content Analysis ◽

Political Parties ◽

Web Sites ◽

The Political ◽

New Parties ◽

The Public ◽

General Elections ◽

Insight Into

El escenario digital ha impulsado profundos cambios en el entorno político, entre los que se puede distinguir el impulso de la transparencia informativa. La transparencia se ha convertido en uno de los valores democráticos que los políticos quieren demostrar de cara a la ciudadanía, ya que es un signo de legitimidad, evolución y lucha contra la corrupción. Los partidos políticos han introducido la transparencia en sus discursos y argumentarios. Precisamente las formaciones tienen una reputación baja en cuanto a apertura informativa. Este artículo pretende estudiar la introducción de la transparencia en el discurso electoral de los partidos políticos. Para ello, se estudia la presencia de la transparencia en los programas electorales de las principales formaciones políticas españolas durante las últimas Elecciones Generales (2015 y 2016). A continuación, se realiza un análisis de contenido de sus páginas web, que pretende conocer su nivel de apertura informativa. Esta metodología nos permite descubrir si lo que promocionan las formaciones en los programas se relaciona con el desarrollo en sus páginas web. Los resultados muestran las diferencias entre los nuevos partidos y los tradicionales, así como la evolución entre unos comicios y los siguientes. Political Parties’ Transparency As an Electoral Strategy. An Evaluation of Their Promises and Their Websites The digital scenario has produced profound changes in the political environment, and transparency is part of this transformation. Transparency has become one of the most valued aspirations that politicians want to demonstrate to the public, as it is a sign of legitimacy, evolution, and the fight against corruption. Political parties have introduced transparency in their speeches and arguments. At the same time, political formations have a low reputation in terms of informative openness. This article aims to study the introduction of transparency in the political parties’ electoral discourse. To this end, we explore the presence of transparency in the electoral programs of the main Spanish political parties during the last two General Elections (2015 and 2016). Next, we carry out a content analysis of their web sites, which aims to gain deeper insight into their level of informative openness. This methodology allows us to determine if Spanish political parties promote in their programs the same objectives that they put forward on their web sites. The results also show the differences between the new parties and the traditional ones, as well as their evolution between the General Elections in 2015 and 2016.

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TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA

Jurnal Pajak dan Keuangan Negara (PKN) ◽

10.31092/jpkn.v2i2.1180 ◽

2021 ◽

Vol 2 (2) ◽

pp. 34-52

Author(s):

Raymondo Sitanggang ◽

Amrie Firmansyah

Keyword(s):

Content Analysis ◽

Stock Exchange ◽

Transfer Pricing ◽

Accounting Standards ◽

Financial Statements ◽

Multinational Companies ◽

Financial Accounting ◽

Manufacturing Companies ◽

Arm’S Length Principle ◽

State Finance

This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews. The content analysis aims to obtain related party disclosure information in the financial statements as stipulated in PSAK No. 7 (2015). The data used in the financial statements of manufacturing companies in the consumer goods industry sector are included in multinational companies and listed on the Indonesia Stock Exchange from 2014-2017. Meanwhile, interviews were conducted to confirm the data obtained through content analysis. The informant in the interview is one of the Polytechnic of State Finance STAN lecturer, who has academic expertise in international tax accounting and transfer pricing. This study concludes that, in general, multinational companies operating in Indonesia have disclosed related party information in their financial statements. Furthermore, the assessment of the fairness of transactions with related parties related to transfer pricing is based on the arm's length principle. The results of this study indicate the need for broader disclosure of financial accounting standards in Indonesia and the harmonization of taxation regulations in Indonesia with tax regulations in other countries related to transfer pricing practices. Penelitian ini bertujuan untuk untuk mengulas transaksi-transaksi yang dilakukan oleh perusahaan multinasional yang beroperasi di Indonesia terkait dengan aktivitas transfer pricing. Penelitian ini menggunakan metode kualitatif dengan menggunakan dua pendekatan, yaitu content analysis dan wawancara. Content analysis bertujuan untuk mendapatkan informasi pengungkapan pihak-pihak yang berelasi dalam laporan keuangan sebagaimana diatur dalam PSAK No. 7 (2015). Data yang digunakan adalah laporan keuangan perusahaan manufaktur sektor industri barang konsumsi yang termasuk dalam kategori perusahaan multinasional dan terdaftar di Bursa Efek Indonesia dari tahun 2014-2017. Sementara itu, wawancara dilakukan dengan tujuan untuk mengkonfirmasi data-data yang diperoleh melalui content analysis. Informan dalam wawancara adalah salah satu dosen Politeknik Keuangan Negara STAN yang memiliki keahlian akademis dalam akuntansi perpajakan internasional dan transfer pricing. Penelitian ini menyimpulkan bahwa secara umum perusahaan multinasional yang beroperasi di Indonesia telah mengungkapkan informasi pihak-pihak berelasi dalam laporan keuangannya. Selanjutnya, penilaian kewajaran transaksi dengan pihak berelasi terkait dengan transfer pricing berdasarkan arm’s length principle. Hasil penelitian ini mengindikasikan perlunya pengungkapan yang lebih luas dalam standar akuntansi keuangan di Indonesia dan harmonisasi peraturan perpajakan di Indonesia dengan peraturan perpajakan di negara lain-lain terkait dengan praktek transfer pricing.

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Benchmarking the Usability and Content Usefulness of Web Sites

Advances in E-Business Research - Social Implications and Challenges of E-Business ◽

10.4018/978-1-59904-105-6.ch007 ◽

2011 ◽

pp. 94-113

Author(s):

S. Hassan ◽

F. Li

Keyword(s):

Content Analysis ◽

Web Sites ◽

Evaluation Metrics ◽

Expert Review ◽

Purpose Of Evaluation

Although the benchmarking technique has been widely used in various aspects of organizations and businesses, there is no clear framework on how the technique can be applied for Web evaluation. This article presents a framework for measuring the usability and content usefulness of Web sites by using the benchmarking approach. It describes the purpose of evaluation, metrics to be used and processes through which Web benchmarking can be performed. Several methods were used in the development of the framework, which include content analysis of literature and expert review. A total of 46 criteria were identified to be used as the benchmarking metrics. The framework was tested for its applicability by evaluating four political Web sites in Malaysia. The results proved that the framework is easy to follow and implement, and would be particularly useful for those who intend to benchmark the overall usability and content usefulness of Web sites against competitors.

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Internet Food Marketing Strategies Aimed at Children and Adolescents: A Content Analysis of Food and Beverage Brand Web Sites

Journal of the American Dietetic Association ◽

10.1016/j.jada.2006.06.014 ◽

2006 ◽

Vol 106 (9) ◽

pp. 1463-1466 ◽

Cited By ~ 86

Author(s):

Kristi Weber ◽

Mary Story ◽

Lisa Harnack

Keyword(s):

Content Analysis ◽

Children And Adolescents ◽

Web Sites ◽

Marketing Strategies ◽

Food Marketing ◽

Food And Beverage

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Social reporting by Islamic banks: does social justice matter?

Accounting Auditing & Accountability Journal ◽

10.1108/aaaj-03-2013-1268 ◽

2013 ◽

Vol 26 (6) ◽

pp. 911-945 ◽

Cited By ~ 52

Author(s):

Rania Kamla ◽

Hussain G. Rammal

Keyword(s):

Social Justice ◽

Content Analysis ◽

Critical Theory ◽

Web Sites ◽

Social Roles ◽

Annual Reports ◽

Islamic Banks ◽

Poverty Eradication ◽

Social Accounting ◽

Content Type

Purpose – This study examines social reporting by Islamic banks with special emphasis on themes related to social justice. By using critical theory and “immanent critique”, the study attempts to explain and delineate reasons for disclosures and silences in Islamic banks ' annual reports and web sites vis-à-vis social justice. Design/methodology/approach – The approach taken was a content analysis of annual reports and web sites of 19 Islamic banks. Findings – Islamic banks ' disclosures emphasise their religious character through claims that they adhere to Sharia ' s teachings. Their disclosures, however, lack specific or detailed information regarding schemes or initiatives vis-à-vis poverty eradication or enhancing social justice. Research limitations/implications – Limitations associated with content analysis of annual reports and internet web sites apply. This study focuses on Islamic banks ' social roles. Further studies of banks ' social roles in society in general are of interest. Practical implications – Drawing attention of Islamic banks and other stakeholders to the gap between the rhetorical religious and ethical claims of Islamic banks and their activities (as depicted through their disclosures) opens up the possibility of a positive change in Islamic banks ' actual social roles. Originality/value – The study fills a gap in both social accounting and Islamic accounting literatures with its emphasis on social justice and poverty eradication. The study contributes to the very scarce literature linking religion (especially Islam), critical theory, social accounting and Islamic accounting. It goes beyond previous research in Islamic accounting literature by exposing contradictions in the Islamic banking industry ' s rhetoric regarding their social role in society.

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