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International Accounting Standards Rule 37 (IAS 37) for Contingent Liabilities and Assets were designed to make analysis of exposures facing a corporate entity easier to understand, but the rules may be insufficiently prescriptive making provisions inadequate predictors of potential outlays. The purpose of this research is to redress this problem. We apply financial option theory to objectively mark-to-market the appropriateness of provisions replacing subjective inputs with market derived calculations.

This study applies financial option theory to determine whether provisions are appropriate according to market data. This research supports inferences regarding the probability of a provision being used while evidencing scope for earnings management.

In addition to showing how IAS 37 provisions may be calibrated against market data, from the large sample of UK-listed companies, the proposition that over-provisioning is common and related to share price volatility, is supported, supporting the view that IAS 37 rules may facilitate earnings management.

The financial and reporting community have struggled in interpreting the appropriateness of IAS 37 provisions. Are they too large or too small? What is the probability they will be used? Using option theory and market data, various subjective judgements may now be validated. This research should have tangible value to analysts, auditors, investors and other stakeholders concerned in the accurate valuation of potential liabilities.

Replacing subjective judgement and insufficiently prescriptive guidance, this study shows that financial option theory and share price data may be used to objectively calibrate the size of IAS 37 provisions.

Grounded in the cognitive appraisal theory, this paper aims to investigate how employees cognitively evaluate and respond to the introduction of service robots, with a particular focus on generational differences.

Data was collected from hospitality employees across different generations in the USA, and 279 responses were analyzed using partial least squares structural equation modeling.

The results indicate negative service robot awareness and perceived risk significantly contribute to increased turnover intentions, with job insecurity mediating these associations. Notably, Generation Z employees exhibit distinct attitudes toward service robots compared to older generations, indicating a varying response pattern across different generational cohorts.

Organizations operating in the hospitality industry can use these findings to tailor interventions aimed at addressing concerns related to job insecurity and turnover intentions arising from the integration of service robots. Recognizing the diverse perspectives among different generational groups, organizations can implement targeted approaches to ensure a smoother transition and enhance employee acceptance of service robot technologies.

This study contributes to the literature by shedding light on the nuanced interplay between employees’ cognitive evaluations, generational differences and the introduction of service robots in the hospitality sector. The insights generated offer valuable guidance for both academics and industry practitioners, facilitating the development of strategies to foster a mutually beneficial integration of service robots into the workforce.

本研究基于认知评估理论, 探讨员工如何对引入服务机器人进行认知评估和响应, 特别关注世代差异。

采集了来自美国不同世代的酒店员工的数据, 分析了279份回应, 采用了部分最小二乘结构方程建模（PLS-SEM）分析方法。

研究结果显示, 对服务机器人的负面认知和感知风险显著增加了员工的离职意向, 工作不安全感在这些关系中起到了中介作用。值得注意的是, 与老一辈相比, Z世代员工对服务机器人表现出明显不同的态度, 显示出不同世代群体对服务机器人的响应模式各异。

本研究通过揭示员工认知评估、世代差异和服务机器人引入在酒店业中的微妙互动, 对文献做出了贡献。所得的洞见为学术界和行业从业者提供了宝贵指导, 有助于制定策略, 促进服务机器人与工作人员的互利融合。

在酒店业运营的组织可以利用这些发现来定制干预措施, 解决由引入服务机器人引发的工作不安全感和离职意向问题。认识到不同世代群体的多样化观点, 组织可以实施有针对性的方法, 确保服务机器人技术的平稳过渡, 增强员工对其的接受度。

This study aims to understand the relationship between social audit (SA) and sustainable corporate social responsibility (SCSR). Furthermore, this study will investigate the mediating effect of corporate social innovation (CSI) on the relationship between SA and SCSR and the moderating impact of community participation (CP) on the relationship between CSI and SCSR.

This research was conducted in Odisha, a state in India, with 448 respondents and a response rate of 89%. The convenience sampling technique was used, and questionnaires were prepared in English and translated into regional languages during data collection. Psychological separation and Harman’s single-factor test were used to avoid common method bias. Exploratory factor analysis and confirmatory factor analysis were performed step by step to validate the proposed model.

The current study indicates that SA positively impacts SCSR. Findings from the analysis show that CSI partially mediates the relationship between SA and SCSR. Furthermore, this study indicates that CP moderates the relationship between CSI and SCSR.

This study is one of its kind concerning the variables considered, and it can work as a stepping stone for upgrading the delivery mechanism for corporate social responsibility (CSR) programs, which can solve the fundamental problems faced in society more effectively. It will provide new paths for future researchers to study in the area of audit and CSR.

Drawing on the conservation of resources theory and attachment theory, this paper proposes that employee–organization relationship and satisfaction with work–life balance mediate the influence of workplace attachment on service recovery performance.

Data collection was carried out through the distribution of questionnaires among a sample of healthcare providers from Lebanese private hospitals and analyzed via structural equation modeling.

The results indicate that workplace attachment has a significant impact on employee–organization relationship, satisfaction with work–life balance and service recovery performance. The findings further reveal that employee–organization relationship and satisfaction with work–life balance significantly influence service recovery performance and fully mediate the relationship between workplace attachment and service recovery performance.

This study is the first to investigate the mediating role of the employee–organization relationship and satisfaction with work–life balance between workplace attachment and service recovery performance. Over and above, this study is the first of its kind that the authors are aware of, being conducted in the healthcare sector, specifically in Lebanon. Based on the findings, the paper discusses the theoretical contributions, managerial implications and suggestions for further studies.

This paper aims to explore the mechanisms by which employees’ happiness at work (HAW) can be promoted. Drawing on the social exchange theory (SET), this study examined the relationships among discretionary human resource (HR) practices, perceived organizational support (POS), meaning of work (MOW) and HAW.

A three-path mediation model was developed to test the proposed relationships. The data were collected from Pakistani business professionals (n = 361), and hypotheses were tested using the PROCESS macro for SPSS .

The results suggest that POS mediates the relationship between discretionary HR practices and HAW. Also, MOW mediated the relationship between discretionary HR practices and HAW. Hence, both POS and MOW were found to be independent mediators. Further, the data provided support for the serial mediation of POS and MOW in the relationship between discretionary HR practices and HAW.

This research provides insights to organizations and their management on how discretionary HR practices can enhance employees’ POS, MOW and HAW.

The findings show that discretionary HR practices are associated with employees’ HAW. In addition, two mediators (POS and MOW) were found to serially mediate the aforesaid relationships. These findings are novel, as no prior research has used this nascent methodological approach to deepen our understanding by examining the associations between discretionary HR practices, POS, MOW and employees’ HAW.

This paper aims to empirically study the effect of work boundary violations in remote settings on daily goal progress and the important role that work role reengagement plays for remote workers.

This paper conducted a five-day diary study in China, involving a total of 118 remote workers, to collect data on the effects of work boundary violations on daily goal progress.

The results demonstrated that self-control resource depletion plays a mediating role in the relationship between work boundary violations and daily goal progress. In addition, work role reengagement was found to mitigate the association between work boundary violations and self-control resource depletion.

This paper provides employees with the signals that cause them to perform less well in remote work situations than in traditional offices. Employees can develop work−family boundary management strategies to reduce work boundary violations while teleworking.

This paper enriches the existing literature on work boundary violations by incorporating ego depletion theory and integrating it with the current boundary management literature. The paper provides theoretically grounded recommendations for organizations seeking to enhance the efficiency of remote workers.

Despite politicians sometimes playing an active agentic role in firms’ resource dependency and in the outcomes of corporate political activity (CPA), there is limited research on the supply-side dynamics of political markets and the contingent role of normative institutions. This study aims to examine the relationship between managerial regulatory engagement (MRE) − a type of CPA − and access to bank finance, and how this relationship is moderated by country-level religiosity and religion policy regime.

Using data from over 37,000 firms in 43 sub-Saharan African countries and drawing on resource dependency and institutional theories, the authors deploy robust and sophisticated statistical analyses to test their hypotheses.

This study finds that MRE has a positive impact on access to bank finance. This effect is stronger in countries with more formal religion restriction where morality does not inhibit politicians’ discriminatory behaviour. However, this effect is weakened in countries where high levels of religiosity and more formal religion support curtail amoral rent provision.

These findings shed light on how firms’ use of CPA to manage resource dependency is affected by the influence of institutional religiosity on the agency of politicians. This study offers important theoretical contributions to the literature and generate useful implications for managers and policymakers.

Professional associations in the hospitality, tourism and events (HTE) industry are struggling to keep their members committed and engaged, especially in uncertain times of external crises. This study examines whether pre-crisis perceived benefits from membership lead to increased post-crisis organizational commitment and organizational citizenship, considering the moderating role of organizational social responsibility (OSR) and the mediating effect of perceived indebtedness.

Two sequential studies were conducted. Study 1 was designed to test the effects of perceived benefits on organizational commitment and citizenship and the moderating effects of OSR. Study 1 used a survey of event association members for a more homogeneous sample, thereby increasing the internal validity of the initial findings. Subsequently, Study 2 tested the conceptual model with the addition of a mediator – perceived indebtedness – using the second survey with a larger sample from broader hospitality and tourism associations, thereby increasing the external validity of the findings. Data from both studies were analyzed using partial least squares structural equation modeling.

Study 1 found that perceived benefits (knowledge, networking and self-esteem) enhanced organizational commitment. When moderated by OSR, networking benefits increased organizational citizenship, a more proactive form of reciprocal dedication. Study 2 confirmed perceived indebtedness as a significant mediator.

This paper is among the first to frame organizational commitment and citizenship as reciprocal dedication and to conceptually propose and empirically confirm indebtedness as an explicit mediator, providing robust evidence for the theory of indebtedness. The findings also offer practical implications, suggesting strategic directions for professional associations to effectively communicate their OSR initiatives to members, provide enhanced networking opportunities and cultivate perceived indebtedness.

This research sheds light on how workplace gossip may affect employees' emotional well-being via self-esteem. Further, the study examines the moderating role of cyberloafing in the examined relationship.

The study employs a moderated mediation model to examine the linkage among workplace gossip, self-esteem, and emotional exhaustion, incorporating cyberloafing as a moderator. Data were gathered from 249 employees working in various industries from the US.

Workplace gossip substantially diminishes self-esteem, which is inversely related to emotional exhaustion. Notably, cyberloafing positively moderates the relationship between self-esteem and emotional exhaustion, heightening the adverse effects of gossip.

The findings have critical implications for human resource management strategies. To mitigate the impact of gossip, HR managers should foster positive work environments, promote emotional well-being, and implement policies to curb cyberloafing.

This study expands the discussion on workplace gossip while probing the role of self-esteem and cyberloafing. It contributes to the application of the conservation of resource theory to analyze emotional well-being in organizational settings.

This study investigates the impact of perceived inclusion among healthcare employees on intrinsic motivation and its subsequent effects on work engagement and stress levels. Drawing from multiple theoretical frameworks, the study hypothesizes the following: (a) perceived inclusion positively influences employees' intrinsic motivation, and (b) perceived inclusion and intrinsic motivation serve as resources that enhance employee well-being by promoting work engagement and reducing stress.

Data were collected from 407 healthcare workers across the European Union. The research objectives were achieved through statistical analysis of the gathered responses.

The results indicate a positive relationship between perceived inclusion and intrinsic motivation. Importantly, both perceived inclusion and intrinsic motivation emerged as significant predictors of work engagement. Additionally, perceived inclusion was found to have a negative association with stress levels, underscoring its importance in healthcare management.

The study is subject to certain limitations, including the cross-sectional design and reliance on self-reported data, which may affect the generalizability of the findings.

The findings highlight the importance of fostering perceived inclusion and intrinsic motivation among healthcare employees to enhance work engagement and reduce stress, thus offering valuable insights for healthcare management practices.

This study contributes to the existing literature by examining the complex interplay between perceived inclusion, intrinsic motivation, work engagement and stress within the healthcare sector. It also identifies avenues for future research in this area.