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This study assesses the relationship between job satisfaction, perceived organizational support and workplace factors on officer turnover intention within an urban, municipal police organization.

Using data from an online survey of New York City Police Officers (n = 1,823), both bivariate analysis and logistic regression models were utilized to assess the salience of police officer job satisfaction, perceived organizational support and perception of six workplace domains, including financial compensation, environmental factors, professional fulfillment, work/quality of life balance, treatment from management and occupational risk, on predicting turnover intention.

The cross-sectional study finds that job satisfaction, financial factors (salary, benefits and retirement benefits) and fulfillment predict lower levels of turnover intention (i.e. higher levels of organizational commitment). Work–life balance and environmental factors (cleanliness of work environment and condition of equipment) predict higher levels of turnover intention. Both perceptions of organizational support and occupational risk, while significant in the bivariate models, were not significantly associated after accounting for other factors. There is no evidence that officer perception of public support or the risk of being injured/killed at work were related to officer turnover intention.

The current study is limited by its focus on only one police department and its use of cross-sectional data, which may limit the generalizability of the results to agencies that differ in size and type and do not allow for assessment of causality.

Officer turnover intention may be reduced by increasing financial compensation, improving the work environment and promoting a healthy work–life balance.

The study contributes to a growing body of research on police officer voluntary turnover by evaluating established predictors along with workplace factors in an urban police department: the setting where officer turnover intention is hypothesized to be the greatest.

This study aims to contribute to the ongoing assessment of executive compensation by investigating the nexus between managerial entrenchment factors, adopting a multifaceted perspective encompassing both economic and non-economic dimensions.

This research employs pooled cross-sectional Ordinary Least Squares (OLS) regression and Least Squares with Dummy Variables (LSDV) models with fixed effects to examine the determinants of Chief Executive Officer (CEO) compensation.

This research identifies firm size, performance (via ROA and Tobin’s Q), and CEO characteristics (age, tenure, stock ownership, MBA degree) as significant determinants of executive compensation at the 0.05 level. In contrast, the prestige of educational institutions, doctoral degrees, and the MBA’s relevance to short-term performance, along with CEO tenure, do not significantly affect pay. Additionally, the study highlights the significance of industry type (manufacturing vs technology) in shaping compensation, emphasizing the role of firm metrics and CEO credentials in designing executive pay packages.

This research introduces an innovative approach to controlling unobserved heterogeneity and adjusting for the dynamic nature of CEO compensation attributes across diverse CEO characteristics. By integrating both pooled Ordinary Least Squares (OLS) and Least Squares Dummy Variable (LSDV) models, the study addresses the challenges posed by time-invariant variables and unobservable heterogeneity. Such issues have historically skewed the accuracy of traditional OLS models in identifying the comprehensive array of factors—both economic and non-economic—that influence CEO compensation. This novel methodological framework significantly advances the examination of unobservable variables that may vary not only across the firms selected for analysis but also over time periods, thereby offering a more detailed understanding of the determinants of CEO pay.

The purpose of this paper is to examine the factors affecting the dividend policy of knowledge intensive firms (KIFs).

The study collects data for 86 KIFs listed on the National Stock Exchange (NSE) of India. The Hausman test is applied to choose an appropriate model. Based on the results of the Hausman test, the random effects panel regression method is applied to investigate the determinants of the dividend policy of sampled firms.

The authors test the effects of six factors on the dividend policy of KIFs, namely, profitability, leverage, free cash flows, firm size, investment and growth opportunities and liquidity. The study found that profitability, free cash flows, liquidity and firm size are significant determinants of the dividend policy of KIFs, while growth and investment opportunities as well as leverage have insignificant effects on the dividend policy of KIFs.

Findings of previous studies on factors affecting dividend policy across various industries cannot be generalized to other industries because of the industry influence on dividend policy. Considering this industry effect on dividends, the present research investigates the dividend policy of KIFs. The KIFs have emerged relatively recently owing to technological advances and remain relatively less explored industry in the context of dividends. Therefore, the paper presents new evidence on the dividend policy of Indian KIFs.

Many studies have shown that from a theoretical and empirical point of view, downside risk-based measures of risk are better than the traditional ones. Despite academic appeal and practical implications, downside risk has not been thoroughly examined in markets outside developed country markets. Using downside beta as a measure of downside risk, this study examines the relationship between downside beta and stock returns in Indian equity market, an emerging market with unique investor, asset and market characteristics.

This is an empirical study done by using ranked portfolio return analysis and regression analysis methodologies.

The study results show that downside risk, as measured by downside beta, is distinctly priced in the Indian equity market. There is a direct positive relationship between downside beta and contemporaneous realized returns, indicating a premium for downside risk. Downside risk carries a higher weightage than upside potential in the aggregate return of the stock portfolios. Downside beta is a better measure of systematic risk than conventional market beta and downside coskewness.

The empirical results support the adoption of downside beta in practice and provide a case for replacing traditional beta with downside beta in asset pricing applications, trading and investment strategies, and capital allocation decision-making.

This is one of the first in-depth studies examining downside beta in Indian equity markets using a broad sample of individual stock returns covering a wide time range of 22 years. To the best of our knowledge, this study is the first one to compare downside beta and downside coskewness using individual stock data from the Indian equity market.

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next evolution as sustainable governance.

The authors conducted a systematic literature review of 80 seminal studies published between 1979 and 2022. The authors synthesized the studies by their conceptualizations of VBM in an inductively developed framework.

The authors find that scholars explore diverse topics related to VBM with a prevailing focus on shareholder primacy. There is a paucity of studies that focus on the integration of shareholder maximization and stakeholder management practices. The authors explain which studies will form a promising foundation for advanced research on sustainable governance that will reach beyond current VBM research.

The authors' research agenda addresses new future topics on conflicting goals within and between shareholder groups, offers specific suggestions for using new research methods and untapped data sources for VBM and paves the way to substantially extend the boundaries of the firm in VBM research to include stakeholders, strategic alignment and new sustainability measures.

This paper aims to examine rising geopolitical tensions associated with the implementation of the US Creating Helpful Incentives to Produce Semiconductors (CHIPS) Act of 2022.

To provide background for the analysis, the authors conduct a theoretic analysis of the literature to introduce the current geopolitical environment while examining the rising threat of conflict, general factors driving change in the world order, and the critical role that the international semiconductor supply chain plays to all involved.

In this paper, the authors observe that in good times, economic forces drive capital-intensive industries toward a free-trade-inspired concentration of manufacturing in low-cost centers of production. In challenging economic and geopolitical times, however, the trend reverses toward retrenchment and what some call techno-nationalism. This occurs as nations struggle to secure access to critical sources of supply for themselves while stifling access for competitors and rivals.

The CHIPS Act of 2022 signifies a pivotal change in global trade dynamics, shifting away from liberal norms to techno-nationalism. This shift may spark supply chain hurdles as countries adopt nationalistic sourcing, potentially causing shortages in vital components like chips. Consequently, consumers may face disruptions as companies seek alternative suppliers, resulting in higher costs and lower-quality products. Supply chain disruptions may also delay product launches, and retaliatory trade actions could affect multiple industries, limiting access to lucrative markets.

The passage of the US CHIPS Act of 2022 has major implications related to global supply chain issues and potential geopolitical concerns. This study uses the threat of potential conflict as a lens for examining the international semiconductor supply chain.

The purpose of the study is to give a new perspective to presenteeism. Traditionally, there are two approaches to it. In our study, we have tried to empirically prove that there is a third approach to looking at presenteeism from the lens of employee engagement.

The research design used a mixed-method approach and was carried out in two parts. In Part I of the study, survey research was carried out to study presenteeism. In part II, a vignette on presenteeism was designed to study whether respondents exhibit presenteeism more in a crisis than other modes of handling the situation.

The findings from Study 1 showed that high employee engagement led to high presenteeism. Study 2 showed that in crisis situation employee engagement led to voluntary presenteeism in the form of work–from–home as the most preferred response.

The study's limitations were the small sample size and cross-sectional survey research design. The same was offset by using the vignette study to show the relationship between employee engagement and presenteeism.

Voluntary presenteeism is different from forced presenteeism and often is a mark of engaged behaviour of employees.

If work-from-home when sick is managed correctly and supported with adequate resources, attending work during illness can benefit health and performance in the long run.

The study provides a unique perspective on presenteeism in general and voluntary presenteeism in particular.

Cooperative agreements between universities and firms (U–F) have gained prominence. However, the literature on organisational culture and the formation of cooperation agreements is scarce. This study aims to analyse, from the perspective of the managers of small- and medium-sized enterprises (SMEs) and those in charge in universities, the perceptions of the influence of organisational culture on this type of U–F cooperation.

To this end, multiple case studies were adopted, involving cooperation agreements between a Portuguese and eight SMEs incubated in UBImedical. Semi-structured interviews were used to gather information, aiming to understand the meaning, importance and possible obstacles caused by organisational culture in this U–F cooperation agreement.

Content analysis of the results obtained leads to the conclusion that cultural compatibility is a crucial factor for successful U–F cooperation. The exchange of knowledge, mutual trust and flexibility between those involved are identified as key determinants to build shared norms that allow a more productive, assertive union.

The study represents an important tool to support SME managers and those in charge of universities, as the evidence obtained can help them to define policies and actions with regard to the U–F cooperation process. More precisely, these SME and university managers could give more attention to culture in future cooperation agreements.

This study advances understanding of the role of organisational culture in a cooperation agreement since this was a gap identified in the literature on the topic. It also contributes to the existing body of work on U–F cooperation, demonstrating that organisational culture is considered important by partners in these agreements and should be adjusted towards compatible alignment of each party’s expectations.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

This study aims to measure the impact of loneliness, physical activity (PA) and self-esteem on the health of retired people and also checks the moderating role of living arrangements and gender of the elderly people on this relationship.

Four standardized scales were used in the study to measure four different constructs: Self-Worth Questionnaire, UCLA Loneliness Scale Version 3, General Health Questionnaire-28 and Physical Activity Scale for Elders. Structural equation modelling was applied to the four constructs.

The study concluded that loneliness has a negative and significant impact on the health of retired people, while self-esteem and PA have a positive and significant impact on their health.

The study is among the few to include multiple instruments to measure abstract parameters in the field of health care. The paper brings out implications not just for academicians but also for policymakers, considering the complex situation prevailing in the emerging economy.