How to Implement Informational and Emotional Appeals in Print Advertisements: A Framework for Choosing Ad Appeals Based on Advertisers' Objectives and Targeted Demographics

YesAdvertising nudges consumers along several steps to purchase, and each step necessitates that advertisers set different objectives and message strategy. This study offers a framework for the appropriate choice of advertising appeals based on advertisers’ objectives and target group demographics. The study differentiates magazine advertisements’ effects for five marketing objectives along the hierarchy-of-effect model, while accounting for moderating effects of age and gender. Results show that emotional appeals are superior to informational appeals for most marketing objectives, but not for achieving integration into the evoked set. Consumers’ age and gender significantly influence the effects of advertising appeals and reveal interaction effects

Investor Reactions to a Voluntary Tax-related Sustainability Reporting Standard: Evidence from GRI 207: Tax

We investigate the capital market reaction to events leading up to the introduction of the first standard for tax-related sustainability reporting, Global Reporting Initiative (GRI) 207. GRI is the dominant standard for sustainability reporting, which is voluntarily adopted by GRI reporting firms. Utilizing event study methodology, we document significant negative average cumulative abnormal returns (CAR) surrounding GRI 207 introduction events for a sample of GRI-reporting firms. We interpret this result as evidence that investors perceive the costs of tax transparency under the new standard to be greater than the benefits. Cross-sectional results suggest investors perceive that GRI 207 provides new information beyond existing country-by-country reporting requirements and that costs will be higher when tax is a material topic. Qualitative interviews supplement our empirical analyses and provide context for our results

Effectiveness of pull-based print advertising with QR codes Role of consumer involvement and advertisement appeal

YesDespite quick response (QR) codes’ prominence, little is known about their embedding in pullbased communications. This study aims to measure QR code effects in print advertising along five different stages of consumer decision making, using advertisement appeals with moderating effects of product category involvement. Data were derived from a German market research initiative with 326,212 consumer evaluations for 792 real print advertisements from 26 product categories. Multinomial logit models were used to investigate the effects of QR code presence on consumer reactions. QR codes steer purchase intention in a low-involvement product category if used alongside an emotional appeal. Advertisements for high-involvement products benefit if QR codes are combined with an overall informational appeal. QR codes do not enhance the persuasive effects of advertisements’ informational appeals in a low-involvement product category. The effects of QR codes on consumers’ responses cannot be analysed in isolation but depend on advertisement context. They interact with advertisements’ informational and emotional appeals and product category involvement. Marketers should not use QR codes indiscriminately but should carefully consider advertisement context. QR codes should be used alongside an emotional appeal if the marketer’s objective is to induce purchase intention in low-involvement settings. Advertisements for high-involvement products need to combine QR codes with an informational appeal. This study highlights the interplay of effects in print advertisements, which are typically considered push-based when they are combined with QR codes as pull-based communications in the digital marketing area

Corporate tax: what do stakeholders expect?

Motivated by the ongoing controversy surrounding corporate tax, this article presents a study that explores stakeholder expectations of corporate tax in the context of UK business. We conduct a qualitative analysis of in-depth interviews with representatives of community groups (NGOs/think tanks and special interest groups), as well as interviews with those representing business groups (business leaders and industry representatives). We then identify eight themes that together describe “what” companies need to do, “how” they need to do it, and “why” they need to do it, if they wish to appeal to a wide group of interested parties. We discuss our findings based on the corporate social responsibility literature and propose novel ways for community groups and business groups to connect on the topic of corporate tax, suggesting opportunities and themes for dialogue and potential steps to co-create solutions in a stakeholder society