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It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

Across many high-stakes contexts, teams influence their members’ physical and psychological Well-Being. For example, teams can provide social support and backup behaviors to reduce demands on team members. On the contrary, teams engaged in conflict or other deleterious processes can serve as a source of stress for their members. Despite these potential impacts, existing research primarily focuses on the impact of teamwork on team-level, rather than individual-level outcomes. This chapter argues that teams play an important role in members’ Well-Being, synthesizing existing research on the topic and focusing on synthesizing research that suggests teams play an important and overlooked role in members’ Well-Being, and providing recommendations for future research in this domain.

In the evolving digital work landscape, where cyberloafing has become a notable challenge, this study aims to investigate the mechanisms through which organizations can effectively reduce such behaviors. Specifically, the research explores the role of employee adaptability in mitigating cyberloafing, taking into account the influences of temporal leadership, teamwork attitudes, and competitive work environments.

Utilizing the broaden-and-build theory and the job demands-resources (JD-R) model, we analyzed data from 245 employees through structural equation modeling (SEM) to investigate how various factors influence cyberloafing.

The results indicate that employee adaptability significantly mitigates cyberloafing and serves as a mediating factor between temporal leadership, teamwork attitudes, and the impact of competitive work environments on cyberloafing. Temporal leadership and teamwork attitudes positively correlate with increased adaptability, thereby reducing cyberloafing. Conversely, competitive work environments, while slightly enhancing adaptability, substantially increase cyberloafing.

The study contributes new insights into the dynamics of cyberloafing, emphasizing the critical roles of adaptability, teamwork attitudes, and temporal leadership in reducing such behaviors. It underscores the need for organizations to foster a supportive culture that minimizes competitive pressures and promotes teamwork and leadership strategies conducive to high productivity and minimal cyberloafing. This research offers practical implications for designing workplace strategies aimed at boosting productivity and curbing undesirable online behaviors during work hours.

The deep integration of emerging technologies such as artificial intelligence (AI) has triggered a transformation in career patterns, requiring employees to promptly adapt to changes in the vocational environment through career crafting. While human resource (HR) practices play a role in guiding employees' career self-management, further exploration is needed to determine the specific HR practices that organizations should adopt to facilitate employees' career crafting. This research takes developmental HR practices as a new premise for career crafting and examines the underlying mechanisms influencing the relationship between the two.

Using a three-stage time lag method with a two-month lag in each stage, we collected sample data from 386 employees in the intelligent manufacturing industry and employed multiple regression analysis to test the research hypotheses.

The results of this paper show that developmental HR practices positively influence employees' career crafting behaviors through their future work self and that AI awareness moderates this relationship.

Drawing upon career construction theory, we propose that developmental HR practices cultivate employees' future work self, thereby eliciting career crafting behaviors. Moreover, the mediating role of future work self is more pronounced when employees have a high level of AI awareness, as this awareness stimulates self-cognition-driven behaviors. These findings enrich the understanding of career crafting by shedding light on the career construction process in the relationship between developmental HR practices and career crafting and by identifying the boundary conditions for the relationship.

The purpose of this paper is to explore user engagement (UE) within the Metaverse (MV) environment, emphasising the crucial role of immersive experiences (IEs). This study aims to understand how IEs influence UE and the mediating effects of hedonic value (HV) and utilitarian value (UV) on this relationship. Additionally, the authors examine the moderating impacts of user perceptions (UPs) such as headset comfort, simulation sickness, prior knowledge and ease of use on the utilisation of the MV. This study seeks to elucidate the dynamics of virtual travel at a pre-experience stage, enhancing the comprehension of how digital platforms can revolutionise UE in travel and tourism.

This study used a triangulation methodology to provide a thorough investigation into the factors influencing UE in the MV. A systematic literature review (SLR) was conducted to frame the research context and identify relevant variables. To gather empirical data, 25 interviews were performed with active MV users, supplemented by a survey distributed to 118 participants. The data collected was analysed using structural equation modelling (SEM) to test the hypothesised relationships between IEs, UPs, HV and UV and their combined effect on UE within the MV.

The findings from the SEM indicate that engaging in the MV leads to a positive IE, which significantly enhances UE. Additionally, it was discovered that HV and UV play a mediating role in strengthening the link between IEs and UE. Furthermore, UPs, including headset comfort, simulation sickness, prior knowledge and ease of use, are significant moderators in the relationship between IEs and MV usage. These insights provide a nuanced understanding of the variables that contribute to and enhance UE in virtual environments.

This research contributes original insights into the burgeoning field of digital tourism by focusing on the MV, a rapidly evolving platform. It addresses the gap in the existing literature by delineating the complex interplay between IEs, UPs and value constructs within the MV. By using a mixed-method approach and advanced statistical analysis, this study provides a comprehensive model of UE specific to virtual travel platforms. The findings are particularly valuable for developers and marketers in the hospitality and tourism sectors seeking to capitalise on digital transformation and enhance UE through immersive technologies.

This research paper highlights the economic impact on small and medium-sized enterprises (SMEs) due to Coronavirus outbreaks. It proposes factors that influence the strengthening and survival of SMEs.

In this research, resilience is reflected in the following aspects hope, problem resolution and persistence. This quantitative study analyses a purposive sample of 120 small and medium-sized firms in India. The study's primary data are the responses to questionnaires issued to respondents, analyzed and hypotheses formed and tested using the structural equation modeling (SEM) technique.

The study results show that all the variables significantly reduce the impact of COVID-19 on SMEs. The presented model is expected to help researchers, business modelers, analysts and real professionals with further studies in the SME context.

This new approach adds to the business resilience knowledge of SMEs and has practical implications for manufacturing organizations seeking to become robust during and after COVID-19.