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Competitiveness is an important personality trait that has been studied in various disciplines and has been shown to predict critical work outcomes at the individual level. Despite this, the role of competitiveness in groups and teams has received scant attention amongst organizational researchers. Aiming to promote future research on the role of competitiveness as both an adaptive and maladaptive trait – particularly in the context of work – the authors review competitiveness and its effects on individual and team stress and Well-Being, giving special attention to the processes of cohesion and conflict and situational moderators. The authors illustrate a dynamic multilevel model of individual and team difference factors, competitive processes, and individual and team outcomes to highlight competitiveness as a consequential occupational stressor. Furthermore, the authors discuss the feedback loops that inform the different factors, highlight important avenues for future research, and offer practical solutions for managers to reduce unhealthy competition.

This study aims to explore consumers’ perspectives on how packaging plays a role in their consumption experience and how it contributes to the formation of brand images. By adopting a consumer’s perspective, the authors identify the criteria that consumers apply to evaluate packaging and reveal how packaging relates to consumers’ overall brand associations.

Through a sequential exploratory mixed methods design, the authors explore brand packaging of chocolate bars as emotionally laden, well-known fast-moving consumer goods. First, the authors conduct a qualitative focus group study to explore how consumers perceive package design, and how it relates to their brand impressions. Second, the authors test the constructs and attributes with an independent sample through a quantitative survey.

The qualitative findings reveal the different roles of packaging and highlight how packaging provides value for consumer experiences not only at the point-of-sale but also during later consumption. More specifically, the authors identify 12 main criteria that consumers use to evaluate packaging. The authors unwrap how packaging is embedded in consumers’ brand image networks by mapping out its connections to other brand associations pertaining to product attributes, the brand itself and personality impressions. The quantitative findings confirm the importance of practical and symbolic packaging criteria and the brand image comparisons.

Taking a consumer’s perspective, this study contributes to a more holistic understanding of how packaging supports brand building as we reveal the various ways in which packaging relates to consumers’ overall brand image associations. This study further directs attention to the roles that consumers themselves assign to packaging and how they evaluate packaging based on its practical, symbolic and social value.

The nature of policework is uniquely challenging to officers’ mental health, producing detrimental outcomes such as higher rates of suicide, substance abuse and divorce compared to other occupations. This is especially true in small and rural police departments, where officers often have broader responsibilities and cover a larger geographic area than their counterparts who work in large urban departments. Given the limited resources available to small and rural police, the purpose of this study is to explore the mental health services available to officers in small and rural police departments.

We used a mixed methods approach. First, we surveyed 349 small and rural Pennsylvania police chiefs about the mental health services in their department. Of these chiefs, 53 participated in subsequent in-depth qualitative interviews about officer awareness of the mental health services available to them, what resources they thought would be helpful to officers and what barriers exist to prevent officers from seeking help.

Quantitative results indicated that 22% of small and rural police departments had no mental health programs available to officers; Critical Incident Stress Management and Employee Assistance Programs were most commonly available. Budget size and the presence of a union influenced whether a department had mental health programs available to officers. Qualitative interviews found that although most departments provided some mental health services, officers were unlikely to use them. Chiefs expressed a need for improved services that officers might be more likely to use.

Given the lack of resources available in small and rural police departments and the lack of adoption of some resources, we recommend peer assistance, general wellness programs and telehealth as feasible options for officer mental health.

Small and rural police comprise the bulk of policing in the USA, yet remain understudied. This study focuses on small and rural police.

The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.

This study aims to investigate the relationship between the family generational stage and the intended use of the Initial Public Offering (IPO) proceeds disclosed in the prospectus. With the aim to explore family business (FB) heterogeneity, it also explores the moderating role of the family CEO.

We draw on signalling theory and hand-collected data on Italian family IPOs that occurred in the period 2000–2020, disentangling the intended use of IPO proceeds as distinguished into three categories. We employ logit regression to test our hypotheses.

According to our theoretical predictions, we find that the family generational stage positively affects the disclosure of the investment reason as the intended use of IPO proceeds, while it negatively influences the use for recapitalization and general corporate purposes. The first relationship is moderated by the presence of a family CEO. Our results remain robust with different FBs definitions and a different empirical method.

To the best of the authors’ knowledge, this paper is the first to address the topic of the intended use of IPO proceeds in FBs. In doing so, it opens avenues for future research by enriching an underdeveloped, albeit growing, area of research, that of preparing for the market scrutiny in family IPOs.

This study aims to examine the relationship between economic policy uncertainty (EPU) and environmental, social and governance (ESG) disclosure and the moderating role of board network centrality and political connections on the nexus between EPU and ESG.

Using a sample of the UK Financial Times Stock Exchange (FTSE) 350 firms during 2007 to 2018, this study examines the relationship between EPU and the ESG disclosure and the moderating effects of board centrality and board political connections using multivariate regression analysis.

The results show that firms tend to increase their ESG disclosure when EPU rises. The results also reveal that EPU is negatively associated with firms’ financial performance and ESG performance is less evident for firms with higher ESG disclosure scores and is observed only when board centrality is relatively low and the political connections are absent. The study finds further evidence to support the hypotheses during periods of heightened conflicts (i.e. global financial crisis and the Brexit referendum).

This study offers practical insights for corporate managers who attempt to preserve and enhance their firms’ competitive advantages via maintaining its stakeholders support through greater ESG disclosure during heightened EPU periods.

By integrating the resource-based view (RBV) and the signaling theory, this study extends the signaling theory and RBV by examining the relationship between EPU and ESG disclosure as a signal to its stakeholders and information advantages that board centrality and political connections bring to the company to reduce information asymmetry between the firms and its stakeholders during EPU.

This study examines whether a firm’s management earnings forecasts affect its technical innovation activities. Our study also examines whether the cost of debt plays a mediating role between the management earnings forecasts and the innovation nexus.

We obtained data from 1,032 Chinese non-financial firms listed on the Shanghai and Shenzhen stock markets from 2005 to 2022 (i.e. 18,576 firm-year observations). We used various econometrics techniques, such as Heckman’s (1979) two-stage selection method and two-stage least square, to examine the relationship between management earnings forecasts and the firm’s technical innovation activities.

We find a positive relationship between management earnings forecasts and the firms' technical innovation. We also find that the cost of debt mediates the relationship between management earnings forecast and technical innovation. Further analysis indicates that frequent earnings forecasts provide incremental information regarding a firm’s future value and cash flows, thus reducing the volatility and uncertainty in cash flow calculations. Our findings are robust to several tests.

Our study has implications for policymakers, practitioners and high-level management of Chinese firms, enabling them to understand the relationship between management earnings forecasts and firms' innovation activities.

Companies are increasingly appointing a Chief Sustainability Officer (CSO) to anchor the need to highlight climate change at the senior management level. This study aims to examine how CSO power and sustainability-based compensation influence climate reporting and carbon performance.

Using one of the largest data sets to date, consisting of 18,834 company years through the author’s observations, spanning an 11-year period (2011–2021) in 33 countries. This paper used quantitative methods – specifically, ordinal logistic regression estimation. This paper measures the level of climate change disclosure based on the carbon disclosure leadership methodology. Carbon performance is based on the intensity of carbon emissions (Scope 1, Scope 2), which is a quantitative and relatively more objective measure.

The results suggest that climate change disclosure continued to increase and the carbon emissions intensity of the companies in this study gradually decreased over the sample period. This paper finds that the presence of the CSO within the top management team has a positive and significant influence on the level of information on climate change of the companies in the sample. This finding confirms the idea that the managerial capacity of CSOs motivates the disclosure of climate change. The empirical results confirm that there are differences in the role that the CSO and sustainability-based compensation play in influencing the quality of climate information disclosure in developed and developing countries.

The recourse on a mixed theoretical framework, which highlights upper echelons theory, argues the understanding of the role of CSOs in explaining the relationship between climate change disclosure–carbon performance relationship. The novelty of the study lies in the approaches adopted to describe the quality of climate change disclosure. To control for endogeneity, this paper uses a difference-in-difference analysis by adding a firm to the Morgan Stanley Capital International index as an exogenous shock.

In this chapter, I will outline the labels of giftedness and underachievement and present the theoretical debates surrounding these labels. A historicist examination of these labels follows, highlighting how the gifted underachievement (GUA) label emerges through the negation of “giftedness.” Subsequently, I explore the concept of GUA and its negative connotations, stemming from the positive valuation inherent in the term “giftedness” and its implications for what is considered “normal.” This chapter also reviews perspectives on shifting the focus away from the individual within the current paradigm of labeling giftedness and explores insights from systemic thinking and symbolic interactionism (SI). The conclusion underscores the necessity of a symbolic interactionist perspective to address the gaps in research on the labeling of giftedness and underachievement. Finally, I propose a generic definition that can be used in GUA research in the light of SI.

The purpose of this paper is to present an empirical analysis, which consists of interviews with executive trainee programs of three international companies. The results of this analysis offer answers to questions currently being discussed in the corporate social responsibility (CSR) literature, namely, on the effects of CSR communication on top talent attraction.

The study uses structured interviews to analyze the communication perceptions and expectations of (n = 15) top talents when making employer decisions. It compares these with the expectations and intentions of HR managers responsible for programs and communications (n = 15).

The study found that HR managers only partially reflect top talents’ specific communication expectations. In addition to the program-specific CSR content, corporate communications have an overarching optimization potential in the communication mode and information architecture. It is particularly striking that future executives proactively seek CSR content in hiring and access corporate and brand communications for this purpose.

The study was conducted during the COVID-19 pandemic, which made a digital interview setting necessary and did not allow to react in detail on every physical signal. On top, the study has only 30 participants (15 HR/15 talents) from three different talent programs.

The study identifies practical, gender-specific and industry-specific implications for corporate communications regarding content and mode of communication. Companies should specify concrete measures for recruiting future executives, but they can also indicate efforts and first initiatives, thus setting a more decisive stage for an aspiration.

The study is characterized by its unique data set. Only a few companies have explicit programs for the development of future executives. The study also examines HR managers’ communication planning and expectations and future executives’ effective communication perceptions and perspectives.