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This study aims to empirically investigate the relationship between intellectual capital (IC) and corporate performance (CP), including financial, market and sustainability performance. The research also investigates the mediating role of earnings management practices (EM) in the IC and CP relationship.

The empirical connection between IC and CP for 795 nonfinancial listed Indian firms is examined for 17 years using industry and year-fixed effect panel regression models. The research has also used Baron and Kenny’s four-step model to examine the role of EM as a mediator between IC and CP.

IC plays a crucial part in improving the financial, market and sustainability performance of Indian firms. The empirical findings further claim that EM practices partially mediate the connection between IC and CP. However, the mediation effect of EM depends on its magnitude and direction, i.e. income-increasing (decreasing) EM practices. The study also claims that sustainability performance-oriented firms practice less EM.

Managers and policymakers can use the findings of this study to their advantage by focusing on the significance of IC in the Indian context and their efforts to improve financial, market and sustainability performance while limiting earnings management practices.

The research uncovers a novel facet of the IC–CP relationship where EM mediates between the two. To the best of our knowledge, this is the first study that analyzes the impact of IC on CP through the lens of mediation using both accrual and real earnings management.

This study attempted to measure life satisfaction and developed a scale to measure its dimensions with the required psychometric properties (validity and reliability). In today’s scenario, organizations are focusing on life satisfaction by helping employees to maintain their work-life balance. Therefore, this paper aims to develop a robust scale of life satisfaction.

The methodology consists of three broad stages: item generation, scale development, and validity. Using the sample of 198 working executives, this study used the exploratory factor analysis (EFA) and concluded the four dimensions of life satisfaction: work satisfaction, family satisfaction, societal satisfaction and self-satisfaction.

The results provide academicians and practitioners with new insight and dimensions of life satisfaction. The result of this study shows that life satisfaction has societal satisfaction, family satisfaction, job satisfaction and self-satisfaction dimensions.

This study will provide practitioners with new dimensions to measure life satisfaction. They can help employees achieve life satisfaction across four different factors. This will enable more employee satisfaction, an increase in retention rate and an increase in employee performance. Furthermore, this study provides implications from a policy perspective to design the business policy by considering life satisfaction as an important part of formulating and implementing human resource policies.

This study is unique in terms of exploring the dimensions of life satisfaction in a structured manner and establishing the psychometric properties as construct, content, and criterion validity along with reliability. This scale can be further used in future research to measure the life satisfaction construct.

This study aims to examine the patterns of and factors influencing agricultural diversification among farmers in the Kaithal district of Haryana, India.

The authors analysed the data collected from a sample of 400 agricultural households from five blocks of Kaithal, Haryana. Agricultural diversification is measured through the Herfindahl Index. Determinants of agricultural diversification have been evaluated using the two-stage least square method.

The average value of the diversification index among farmers in Kaithal is 0.51, indicating that there is room for diversification. In the study area wheat and rice are the dominant crops, while vegetables emerge as the most common non-staple crop. Regression analysis indicates that farmers of Scheduled Caste (SC) are more inclined to diversify crops. Factors such as larger land ownership, utilization of tractors, government subsidies, education and loans positively impact agricultural diversification. The availability of irrigation facilities, and employing labour negatively influence it.

Focus on SC within the diversification policies for equitable access to resources. Special programmes aimed at educating small landowners and casual labourers about diversified crops. Implementing an “Uberisation” model for tractors, providing subsidies on seeds and equipment, customized financing programmes tailored to the needs of small-scale farmers can contribute to boosting agricultural diversification.

This study contributes by providing insights into the farm-level determinants of agricultural diversification in Kaithal district, Haryana. It adds to the understanding of factors influencing agricultural diversification in developing economies at the micro level.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2023-0963.