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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.

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.

Social interaction in comment sections has become a key factor for backers' decision making in crowdfunding platforms. However, current research on the two-way social interaction in crowdfunding is insufficient, and there exist inconsistent conclusions. This study focuses on the social interaction between creators and backers and explores its influence on the successful exit of crowdfunding projects.

The extended Cox model is used for the empirical analysis of 1,988 crowdfunding projects on the Modian (www.modian.com) platform, a crowdfunding platform for cultural and creative projects in China. The two-way social interaction is reflected in comment quantity and sentiment, as well as reply rate.

Results reveal an inverted U-shaped relationship between comment quantity/sentiment and the successful exit of crowdfunding projects. This relationship is strengthened by high reply rate.

This study focuses on comment quantity and sentiment. The inverted U-shaped results reconcile previous conclusions. Replies from creators are regarded as a separate factor, and their moderating role is explained. The study research proves the importance of social interaction in crowdfunding platforms and provides suggestions for backers, creators and platform managers.

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 chapter differentiates stress from generalized anxiety, discussing the nature and prevalence of each among college students. The chapter then delves into generalized anxiety in detail, covering instruments that measure generalized anxiety, cultural considerations associated with generalized anxiety and the causes, consequences, prevention and treatment of generalized anxiety among college students. The next section of the chapter focuses on social anxiety among college students, similarly addressing its defining characteristics, prevalence, cultural considerations, causes, consequences, prevention and treatment. The final section of the chapter follows a similar structure in discussing posttraumatic stress disorder (PTSD) among college students. Throughout the chapter, attention is devoted to neurotransmitters and brain structures that are involved in anxiety and its treatment through antianxiety medications. Case examples are used to help bring theoretical concepts and research findings to life.

Within the Person-Organization fit framework and Signalling Theory, this study investigates the performance of word dictionaries detecting cultural values in online job advertisements as one form of external communication of an organization. Based upon a merge of the dictionaries, a corporate value analysis of Germany is conducted.

The study builds on a dataset (n > 151 k) of online job advertisements which were scraped from a German job portal. It was pre-processed according to natural language processing standards. For analysing the values of an organization a dictionary based word count was applied. Therefore, the current state-of-the-art dictionaries were tested, and an enhanced dictionary was developed and translated from English to German. Finally, a cluster analysis was conducted.

This study supports the possibility of measuring cultural values in texts where the enhanced dictionary based on Ponitzovskiy shows the best results. It thereby supports the use of the Universal Value Structure model (Schwartz, 1992) as well as the Signalling Theory (Guest et al., 2021), that values spread across 10 core or 4 aggregated dimensions are communicated via online job advertisements. Finally, the study offers a profile of the German corporate culture average as well as 4 cultural clusters and separate organizations, all with different profiles.

This study develops an enhanced dictionary based on a large dataset of online job advertisements for analysing the external communication of values or culture of an organization for improving the Person-Organization fit.