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This study aims to contribute novel insights into understanding and mitigating the harmful consequences of abusive supervision (AS) by examining the association between AS experiences, revenge, forgiveness, and the moderating role of emotional intelligence (EI). The key argument is that employees' EI can influence the AS experience through affective processes, countering supervisors' abusive behaviors.

A between-person scenario-based experiment was conducted with 366 participants divided into AS and control groups. The study explored the association between AS experience and revenge/forgiveness, mediated by core affect (valence and activation). EI abilities were measured as a moderator. Data analysis examined the relationships and interactions among AS, revenge/forgiveness, EI, and affective experiences.

The study reveals significant findings indicating that AS experiences were positively associated with revenge and negatively associated with forgiveness. The mediation analysis confirmed the role of core affect in these relationships. EI emerged as a moderator, shaping the association between AS experiences and revenge/forgiveness. Importantly, participants with higher EI exhibited lower revenge intentions, demonstrating the potential of EI to mitigate the adverse effects of AS. Unexpectedly, individuals with high EI also expressed fewer forgiveness intentions.

This study provides a comprehensive understanding of how employees can effectively counterbalance the impact of AS through higher levels of strategic EI. Examining core affect as a mediator offers novel insights into coping mechanisms in response to AS experiences and their consequences.

The study acknowledges several limitations, as the scenarios may only partially capture the complexities of real-life AS situations. The focus on a specific context and the sample characteristics limit the generalizability of the findings. Future research should explore diverse organizational contexts and employ longitudinal designs.

The findings have practical implications for organizations as enhancing employees' EI skills through training programs interventions and integrating EI into organizational culture and leadership conduct.

Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco et al.’s (2011) influential study, has focused on utilizing the output of the financial reporting process to measure accounting comparability. In this paper, we conduct an early survey of studies using output-based measures of comparability. We provide two distinct contributions to the literature. First, we describe and comment on four important measurement concepts as well as the studies that introduced them. With this methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in comparability research. Second, we classify the sub-streams of literature and related studies. In providing this content-related contribution, we sum up what has already been achieved in output-based accounting comparability research and highlight potential areas for prospective research. As a whole, our study attempts to guide empirical researchers who (plan to) undertake studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.

Public and scholarly recognition of the problem of child abuse and neglect in sport and dance contexts has grown substantially over recent years in response to the surge of testimonials of harms experienced by participants in these contexts. This recognition has led to a growing body of research that addresses the problem of maltreatment and has contributed to the proliferation of safeguarding initiatives to prevent and address maltreatment in children's sport and dance settings. However, given the criticisms of these initiatives and the recognition that childhood and child maltreatment are socially constructed, we argue that more nuanced, context-specific approaches to understanding experiences of maltreatment and safeguarding are needed. Drawing on theoretical frameworks developed in child protection and social work literature, we argue that more diverse approaches to safeguarding are needed, and that contextual specificity will influence the relevance and effectiveness of prevention and intervention measures. Further, the safe and authentic elicitation and implementation of children's perspectives is necessary to advance our understanding of maltreatment and the development of effective safeguarding measures. Future research and practice need to safely engage with the perspectives and ideas of the children who are at the centre of sport and dance safeguarding initiatives. Finally, we propose that the current focus on the prevention of harms in dance and sport organisations ignores other critical aspects of safeguarding including how we ensure that children experience optimal participation conditions to have the best possible outcomes.

To provide an introspective review of one author's account of his first year in a tenure‐track academic career and general recommendations that can be drawn therefrom.

A critique of the book Life on the Tenure Track: Lessons from the First Year is presented to assist individuals pursuing or newly engaged in a tenure‐track academic position or to aid those serving as mentors of pre‐tenure faculty members. Areas addressed are balancing professional and personal life domains, teaching, research, service, publishing and tenure.

A central theme emerges suggesting that more information and formal and informal guidance are needed to assist new faculty members during the transition into academic positions. A number of practical suggestions and resources are provided.

A practical resource for new faculty members and graduate students planning to pursue a position in academia. Also a valuable source for administrators or senior faculty members supervising junior colleagues who have recently obtained a tenure‐track position.

This review identifies and expounds upon salient suggestions provided by author James Lang for surviving the first year of a tenure‐track position.

We attempt to construct a grey three-way conflict analysis model with constraints to deal with correlated conflict problems with uncertain information.

In order to address these correlated conflict problems with uncertain information, considering the interactive influence and mutual restraints among agents and portraying their attitudes toward the conflict issues, we utilize grey numbers and three-way decisions to propose a grey three-way conflict analysis model with constraints. Firstly, based on the collected information, we introduced grey theory, calculated the degree of conflict between agents and then analyzed the conflict alliance based on the three-way decision theory. Finally, we designed a feedback mechanism to identify key agents and key conflict issues. A case verifies the effectiveness and practicability of the proposed model.

The results show that the proposed model can portray their attitudes toward conflict issues and effectively extract conflict-related information.

By employing this approach, we can provide the answers to Deja’s fundamental questions regarding Pawlak’s conflict analysis: “what are the underlying causes of conflict?” and “how can a viable consensus strategy be identified?”

This paper provides evidence on the impact of regulatory environment on financial reporting quality of transitional economies. This study compares the financial reporting quality of Hong Kong firms which are cross-listed in mainland China with those of Hong Kong firms cross-listed in China using specific earnings management metrics (earnings smoothing, timely loss recognition, value relevance and managing towards earnings targets) under pre- and post-IFRS regimes.

The financial reporting quality of Chinese A-share companies and Hong Kong listed companies are examined using earnings management measures. Using 2007 as base year, the study used a cumulative of −5 and +5 years of convergence experience which provide a total of 3,000 firm-year observations. In addition to regression analyses, we used the difference-in-difference analysis to check for the impact of regulatory environments on earnings management.

Through the lens of contingency theory, our results indicate that the adoption of the new substantially IFRS-convergent accounting standards in China results in better financial reporting quality evidenced by less earning management. The empirical results further shows that accounting data are more value relevant for Hong Kong listed firms, and that firms listed in China are more likely to engage in accrual-based earnings management than in real earnings management activities. We established that different earnings management practices that are seemingly tolerable in one country may not be tolerable in another due to level of differences in the regulatory environments.

The findings show that Hong Kong listed companies’ exhibit higher level of financial reporting quality than Chinese listed companies, which implies that the financial reporting quality under IFRS can be significantly different in regions with different institutional, economic and regulatory environments. The results imply that contingent factors such as country’s institutional structures, its extent of regulation and the strength of its investor protection environments impact on financial reporting quality particularly in transitional and emerging economies. As such, these factors need to be given appropriate considerations by financial reporting regulators and policy-makers interested in controlling earnings management practices among their corporations.

This study is a high impact study considering that China plays a significant role in today’s globalised economy. This study is unique as it the first, that we are aware of, to compare real earnings activities against accrual-based earnings management in pre- and post-IFRS adoption periods within the Chinese and Hong Kong financial reporting environments, distinguishing between cross-listed and non-cross-listed firms.

Stress and the military go hand-in-hand, particularly in combat environments. While some personality traits or types weaken relationships between stress and performance, others, such as psychopathy, may strengthen them. In the present chapter, we consider the ramifications of individuals with high levels of psychopathy or psychopathic tendencies in the military with regard to both their own stress and performance and that of those around them. We discuss different reactions to psychological and physical stress, as well as the implications of psychopathic tendencies as they relate to current military issues, including gender, leadership, teamwork, turnover, post-traumatic stress disorder, and suicide. By juxtaposing relevant research findings on stress and psychopathy, we conclude that psychopathic tendencies should have neither uniformly negative nor positive effects on stress and performance in the military. Rather, effects on such individuals and the peripheral others with whom they interact will likely vary greatly depending on numerous factors.

The most commonly described components of customer experience include cognitive and affective aspects. However, the subjective self-reported methods traditionally applied in tourism research cannot fully represent the instant, dynamic, and affective nature of customer experience. Therefore, there is a need for moment-based approaches and longitudinal methods in tourism research. The chapter provides a selective review of measures that can be used to assess the affective aspects of customer experience. Taking into account the advantages and limitations of each method, the integration of self-reported scales, moment-based psychophysiological techniques, and longitudinal methods should be considered as the best approach to measuring affective components of customer experience in tourism. This holistic interdisciplinary approach will help researchers and tourism practitioners understand the relationship between affective and cognitive components of tourists' pre-visit, onsite, and post-visit experience, as well as evaluate the effectiveness of marketing campaigns, identify weak points of tourists' customer journey, and maximize total travel experience.