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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.

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.

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 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.

The purpose of this study is to investigate the relationship between work-life balance and the mental health of Indian managers and to explore the moderating role of emotional intelligence (EI) and gender.

Work-life balance scale (Hayman 2005), Mental Health Inventory (Viet and Ware, 1983) and EI scale (Wong and Law, 2002) were administered to 202 (102 males and 100 females) Indian managers. Based on the Conservation of Resource theory, a theoretical model has been designed and hypotheses were tested by descriptive, correlation and moderation analysis.

The results of this study indicated that work-life balance is positively correlated with psychological well-being and mental health, while negatively correlated with the psychological distress of managers. EI has emerged as a potential moderator that positively influences the relationship between work-life balance and the mental health of managers. At the same time, gender did not show any moderating effect.

This research has theoretical, practical as well as social implications.

This study is aligned with SDG 3 and SDG 5 of the UN Sustainable Development Goals 2023. This paper provides valuable inputs in promoting mental health at the workplace and formulating gender-neutral work-life balance policies and programs in Indian organizations.

This study is aligned with SDG 3 (Health and well-being) and SDG 5 (Gender equality) of the UN Sustainable Development Goals 2023.

This study is an empirical research paper backed by a sound theoretical framework, which addresses the work-life balance and mental health issues of managers and highlights the positive role of EI in managing their personal and professional lives in a low gender-egalitarian Indian work–family culture.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.

This study aims to uncover the theoretical role and the effects of mindfulness on psychological strain as well as job satisfaction among young German employees. The study took place during the COVID-19 pandemic, which was a stressful time for German employees. Thus, the role of mindfulness should be explained.

A sample of 198 participants was used for analysing the relationships by applying partial least squares structural equal modelling.

This study highlights that, in the working context, mindfulness was statistically significantly and negatively related to psychological strain (ß = −0.498, p < 0.000) and positively as well as statistically significantly related to job satisfaction (ß = 0.263, p < 0.000). Furthermore, psychological strain is negatively but statistically significant related to job satisfaction (ß = −0.207, p < 0.017). Additionally, psychological strain mediates the relationship between mindfulness and job satisfaction positively and significantly (ß = 0.103, p < 0.026).

This study contributes by firstly setting up a conceptual model that explicitly uncovers the paramount importance of mindfulness at work in relation to job satisfaction. Moreover, the authors contribute by highlighting that psychological strain is negatively affected by mindfulness. To the best of the authors knowledge, this is the first study examining this interplay and setting up a new conceptual model.