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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.

In this paper, we study a partially linear dynamic panel data model with fixed effects, where either exogenous or endogenous variables or both enter the linear part, and the lagged-dependent variable together with some other exogenous variables enter the nonparametric part. Two types of estimation methods are proposed for the first-differenced model. One is composed of a semiparametric GMM estimator for the finite-dimensional parameter θ and a local polynomial estimator for the infinite-dimensional parameter m based on the empirical solutions to Fredholm integral equations of the second kind, and the other is a sieve IV estimate of the parametric and nonparametric components jointly. We study the asymptotic properties for these two types of estimates when the number of individuals N tends to ∞ and the time period T is fixed. We also propose a specification test for the linearity of the nonparametric component based on a weighted square distance between the parametric estimate under the linear restriction and the semiparametric estimate under the alternative. Monte Carlo simulations suggest that the proposed estimators and tests perform well in finite samples. We apply the model to study the relationship between intellectual property right (IPR) protection and economic growth, and find that IPR has a non-linear positive effect on the economic growth rate.

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal themes: the incentives for and/or informativeness of risk reporting. Our review demonstrates areas of significant divergence in the literature specifically: mandatory versus voluntary risk reporting, manual versus automated content analysis, within-country versus cross-country variations in risk reporting, and risk reporting in financial versus non-financial firms. Our paper identifies a number of issues which require further research. In particular we draw attention to two: first, a lack of clarity and consistency around the conceptualization of risk; and second, the potential costs and benefits of standard-setters’ involvement.

Main Difficulties Traditionally agriculture and industry were — until recent times — the only real resources. Historical events and the political situation empeded the government to pay the necessary attention to the economical and cultural advantages of national and international tourism. Another hindrance was the negative opinion — one of the long‐lasting consequences of the “Cultural Revolution” — about Lu‐lio (travel and sight‐seeing), which made the natives shrink from the latest ideas about tourism.

Towards the end of the twentieth century, the world has witnessed an amazing economic take‐off in the East Asia, especially within the territory of so‐called “Greater China”, encompassing the PRC and Taiwan. Against this economic and cultural background, this study surveyed 258 and 189 employees respectively in Taiwan, and the PRC (Shanghai), to examine generalizability of a generic work‐stress model to the Chinese societies. It further examined the sub‐cultural differences in the work‐stress processes, by drawing contrast of the PRC and Taiwan. In addition, roles of emic constructs of Chinese primary and secondary control beliefs were also examined. Results showed that the generic work‐stress model could be reasonably applied to Chinese urban work contexts in the PRC and Taiwan. Work stress related as expected to strain effects. At a more refined sub‐cultural level, it was found that different sources of work stress became salient contributors to strain outcomes in the PRC and Taiwan. These differences reflect the diverse political, social, and economic characteristics of the two Chinese societies. More importantly, emic constructs of Chinese control beliefs were found to have rather consistent direct effects on strain outcomes. However, indirect (moderating) effects of control beliefs were not strong and inconsistent.

This chapter examines the significant transformations brought about by the incorporation of service robots in the ever-changing retail industry. In the retail industry, advanced technologies, including artificial intelligence (AI), co-bots, robotics, and automation, are transforming the experiences of customers and employees in response to the surge in human–robot collaboration (HRC) and worldwide investments in innovative projects. The primary goal of the research is to examine the impact of incorporating service robots on employees’ willingness to work in a retail sector that fosters collaboration between humans and robots while improving the performance. The research highlights the key factors influencing employee perspectives and inclinations for collaborating with service robots in retail environments, as determined by an in-depth review of academic research and industrial insights. The results demonstrate the positive influence of service robots on improving HRC, optimising inventory management, and enhancing overall operational efficiency in the retail sector. The conclusion emphasises the need to adopt a holistic approach to successfully use the potential of service robots, with the aim of establishing a retail ecosystem that is both sustainable and harmonious. The presence of service robots in the retail industry has significant implications, offering a competitive advantage. The research results reveal stakeholders’ perspectives on the crucial role of service robots in driving future development and maintaining long-term benefits. This chapter offers a comprehensive review of innovative technology in the retail marketplace, offering significant insights into the transformative potential of service robots.

The present study explored sickness presenteeism as a linchpin connecting prolonged working hours to elevated turnover intention among hospital nurses (mediation). In addition, we examined the joint moderating effects of organizational health care support and supervisor support on the second stage of the “long working hours-presenteeism-turnover” process (three-way moderated mediation).

We conducted a two-wave survey to collect data over a four-month period from hospital nurses in Taiwan. The final sample for analysis had 294 nurses.

We found that presenteeism partially mediated the elevated turnover intention after working long hours four months later. We also found a significant three-way moderation effect of organizational health care support and supervisor support on the positive relationship between presenteeism and turnover intention. Specifically, nurses reported the lowest turnover intention with high levels of both organizational healthcare and supervisor support, the highest turnover intention with both support being low, and the intermediate level of turnover intention when any one of the support was high.

Organizations should build a positive work environment through organizational health care support and supervisor support to retain talents.

Our findings suggested that support resources of different origins (organization-level vs line supervisor) can compensate for one another to protect the employees in demanding work conditions. Our moderated mediation model exploring the psychosocial context of presenteeism has theoretical contributions pivoting on the interplay of resources at different levels in the organization as well as practical implications for presenteeism management.