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A major paradigm shift focusing on the dark side of leadership has generated lots of concern for organizations as leadership has cascading effects on employees’ behaviour. This study aims to understand negative behaviours in the organization as a system of interrelated interaction initiated from the top which trickles down to employees.

Drawing on the theories of social exchange and norms of reciprocity, social learning and displaced aggression, this study models how and when abusive supervision relates to employees’ task performance. The model is empirically tested and extended to cover mediation and moderation processes. Drawing data from 218 bank supervisors and employees, this study uses the structural equation modelling to analyse a trickle-down model of abusive supervision.

Results from multi-waved, multi-sourced data indicated a mediating effect on the abusive supervision–performance relationships and provided support for employees’ guilt proneness and emotional dissonance as moderators. Overall, the results provided support for a moderated mediation relationship in the trickle-down model.

This study provides new knowledge into the potential boundary conditions of employees’ guilt proneness and emotional dissonance in affecting the relationship between abusive supervision, counterproductive work behaviour and task performance.

This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the politicians' decision-making. The authors analyze financial statements' use and usefulness when the statements are prepared on a modified accrual basis and in the setting where there is the intention of full accrual accounting adoption. In addition, this study provides information about the use of the individual components of financial statements and investigates the reasons why the statements may not be used.

This study was conducted using a questionnaire. The authors surveyed politicians that are members of Croatian public sector bodies. To conduct this research, the politicians were contacted by telephone over the period from February to April 2022.

The findings of this study are of potential interest to researchers, regulators and policy makers. The findings show that most politicians use financial statements, but the politicians' perception of the statements' usefulness when the statements are prepared on a modified accrual accounting basis is greater than the politicians' actual use of the statements. The findings also show that in the process of making decisions, politicians use the selected financial statements that contain information of interest to the politicians; that the politicians tend to gravitate to the use of reports on revenue, expenses, receipts and expenditure prepared on modified accrual bases which are closer to budgetary reporting; that the politicians use the information that supports the politicians' sphere of responsibility as enforced by legislation.

This study provides insights into the use and usefulness of financial statements in public sector setting where modified accrual accounting is used to prepare the statements and reports. This study provides additional evidence on the significance of legal setting to the financial reporting in public sector.