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This paper investigates the mediating role of organizational prosocial behavior (OPB) in the relationship between spiritual leadership (SL) and knowledge-sharing (KS) from the intrinsic motivation perspective.

A survey was used to gather data from middle and executive management employees at industrial firms in Sahab Industrial City in Jordan. The study applied quantitative exploratory methods. The study used a self-reported questionnaire to gather data, with 268 valid responses being used to conduct the analysis. The analysis of data proceeded with the aid of SEM-PLS using SmartPLS 4.

The results advocate the positive link between SL and KS routing through the mediator (OPB). The mediating role of OPB was found to be partial.

This study offers practical implications for organizations that wish to optimize KS among employees. It emphasizes the crucial role of SL in determining employee OPB and proposes that managers strive to engender organization-wide transcendental values.

This study furthers the understanding of KS by testing the relationship between SL and KS using OPB as a mediator, which has not been investigated theoretically or empirically.

Tourism is vital to India's economy, contributing significantly to its GDP and job creation. As the country aims to become one of the top 10 tourism destinations globally, it is essential to understand meaningful tourism and its facets. The concept of meaningful tourism is gaining traction, with tourists seeking experiences that enrich their lives and benefit local communities. Meaningful tourism in India encompasses responsible and sustainable travel practices that promote cross-cultural understanding and support local economies. In this paper, the authors delve into the case study of Dhordo, a Gujarat village recognized by the United Nations World Tourism Organization (UNWTO) as the Best Tourism Village. Dhordo's success story highlights the symbiotic relationship between tourists and host communities. The village's commitment to sustainable tourism practices, cultural preservation and community development has made it a model for meaningful tourism. The criteria for selecting the best tourism village, as outlined by the UNWTO, include stewardship attitude, cultural pride, environmental consciousness, community involvement, empowerment, adaptability, cultural exchange, education, sustainable infrastructure, waste management, respect for local traditions, economic development, quality of life, conflict resolution and monitoring and evaluation. Dhordo's recognition signifies its contribution to meaningful tourism, fostering economic growth, preserving cultural heritage and promoting environmental conservation. The case study of Dhordo not only provides a comprehensive understanding of meaningful tourism and offers practical implications for decision-makers, empowering them to make informed decisions for the well-being of tourists and host communities.

This study aims to use different proxies to analyze the impact of earnings management (EM) on firm financial performance (FP). It provides empirical evidence from India, which is considered an emerging economy.

The sample represents the 704 nonfinancial firms on the Bombay Stock Exchange. With a 21-year period, the authors used the McNichols (2002) model to find discretionary accruals (DA); firm FP is captured through accounting-based (return on assets and earnings per rupee share capital) and market-based (Tobins_Q and PB_Ratio) measures and applied panel regression analysis using OLS, fixed effect and two-stage least square estimators.

Based on different estimators, the authors found that EM proxies positively impact the firm’s performance, confirming the application of agency theory to inflate the firm’s performance by managers.

The present study uses a sample of nonfinancial firms, which becomes its limitation for the financial sector. Further, the study focuses on the financial aspect of performance, which becomes another limitation.

Investors, analysts and other stakeholders would be able to identify the firms that manage the earnings more than the industry average. The study findings would enhance policymakers’ willingness to prepare appropriate industry-specific regulations, which might improve Indian financial market efficiency and performance and reduce financial fraud among Indian firms.

To the best of the authors’ knowledge, this is the first study that suggests excessive accrual (E_DA) and standardized accruals (S_DA) as new discretionary accrual proxies for EM practices. Regarding EM, only a few good studies have been conducted for Indian firms, which creates ample opportunities for different types of research in this domain. The present paper tries to fill this research gap by concentrating on Indian firms.