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This article provides a review and conceptual comparison between self‐report and performance‐based measures of emotional intelligence. Analyses of reliability, psychometric properties, and various forms of validity lead to the conclusion that self‐report techniques measure a dispositional construct, that may have some predictive validity, but which is highly correlated with personality and independent of intelligence. Although seemingly more valid, performance‐based measures have certain limitations, especially when scored with reference to consensual norms, which leads to problems of skew and restriction of range. Scaling procedures may partially ameliorate these scoring weaknesses. Alternative approaches to scoring, such as expert judgement, also suffer problems since the nature of the requisite expertise is unclear. Use of experimental paradigms for studying individual differences in information‐processing may, however, inform expertise. Other difficulties for performance‐based measures include limited predictive and operational validity, restricting practical utility in organizational settings. Further research appears necessary before tests of E1 are suitable for making real‐life decisions about individuals.

This chapter examines EI, presents a history of EI including the various models, and a discussion of the three streams approach to classifying EI literature. The author advocates for the efficacy of the Stream One Ability Model (SOAM) of EI citing previous authors and literature. The commonly used SOAM instruments are discussed in light of recent studies. The discussion turns to alternate tests of the SOAM of EI including Situational Judgment Tests (SJTs). Recommendations include an analysis of SOAM instruments, a new approach to measurement, and increased use of SJTs to capture the four-branch ability model of EI.

This chapter introduces a new theoretical framework for developing emotion-related abilities according to the emotional intelligence (EI) construct definition of Mayer, Salovey, and Caruso (2006). The awareness, reflection, and management (ARM) model has been devised and demonstrates a triadic cycle of emotional ARM relating to affect, cognition, and behavior. The ARM model constitutes an approach to nurture emotion-related abilities (ability EI) and responds to criticism raised by Zeidner, Matthews, and Roberts (2009). The ARM Theory was corroborated by both learning theory and schools of counselling (SOC). The potential to develop emotion-related abilities in emotional awareness, reflection and reasoning, coping and management is discussed.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

Sports management and marketing research has failed to study the dimensions of Latino sports consumption behaviour and fan identification. This research examined the relationships among ethnic identity, acculturation, identification with sport in general, and identification with specific sports for Latinos living in the United States. Even though the four models used fit the data well, in general, ethnic identity and acculturation had little or no influence on sports identification. Hence sports marketers should not create marketing campaigns solely based on the assumption that Latinos or any ethnic group are necessarily fans of any particular sport (e.g. soccer).

Previous cross-sectional research has examined the effect of loneliness on mental health. The purpose of this paper is to examine longitudinal relationships in students.

A total of 454 British undergraduate students completed measures of loneliness and mental health at four time points.

After controlling for demographics and baseline mental health, greater loneliness predicted greater anxiety, stress, depression and general mental health over time. There was no evidence that mental health problems increased loneliness over time. There was no relationship with alcohol problems. Baseline loneliness predicted greater eating disorder risk at follow-up and vice versa.

This study is limited by a relatively small and heavily female sample.

Social and psychological interventions to reduce loneliness in university settings may improve mental health.

Universities should consider organising social activities to mitigate feelings of loneliness in students.

This study adds to the literature as a longitudinal analysis showing that loneliness exacerbates poor mental health over time. This also adds to the literature for students specifically, and suggests a possible bi-directional relationship between eating disorders and loneliness for the first time.

From an online survey of 114 participating accountants at staff, senior staff, and supervisor levels from a top-100 U.S. accounting firm, we investigate the effects of the Big Five personality traits (Conscientiousness, Agreeableness, Extraversion, Neuroticism, and Openness) on the ethical decision-making process of accountants. Within the framework of Rest’s (1986) Four-Component Model of Ethical Behavior, we focus on Component III, the formation of an intention to act upon one’s best ethical judgment. Based on the limited extant literature on the connection between personality and ethical behavior, we expect that accountants high in Conscientiousness and Openness will tend to form an intention to act ethically despite pressure in an ethical dilemma. We develop more tentative hypotheses about the remaining three factors. Controlling for age, gender, education, sole earning status, and experience, we find clear positive statistical effects of only Conscientiousness and Openness. These findings have implications for the human resource departments of accounting firms, as well as contributing to a basic understanding of the relationships between Big Five personality factors and ethical intention.

The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants.

Using private loan deal observations obtained from the DealScan database over the period between 1996 and 2013, the authors classify the sample loan deals into three categories based on the purpose of borrowing, namely, borrowings for corporate daily operating purposes, financing purposes and acquisition and investing purposes. The authors conduct multinomial logistic regression analysis to test the relationship between the choice of financial ratios in a debt covenant and the purpose of a loan, controlling for financing constraints and other factors that have been identified as important to debt covenant analysis in prior studies.

The results provide evidence that the purpose of the loan is significantly associated with the type of debt covenants, suggesting that the lender and the borrower have considered the loan purpose when structuring their debt agreements. More specifically, the results indicate that the loans borrowed to fund acquisitions or long-term investment projects are more likely to have income statement-based covenants and less likely to have balance sheet-based covenants. In contrast, the loans borrowed for corporate daily operating purposes or financing purposes are more likely to contain balance sheet-based covenants relative to income statement-based covenants.

The authors show that loan purpose is significantly associated with the choice between income statement-based and balance sheet-based covenants. This result further illustrates ways in which accounting information improves contracting efficiency. The results are limited to the US market with its institutional structure. In future studies, it would be interesting to perform similar investigations on firms in other countries.

The findings contain important and economically significant implications indicating that loan lenders and borrowers agree to include different types of accounting information (that is, income statement- versus balance sheet-based financial ratios) in their loan covenants for different purpose loans.

Overall, the results provide important evidence regarding the connection between debt covenant structure and loan purpose. In doing so, it contributes to the literature on debt contract design (Dichev and Skinner 2002; Chava and Roberts 2008; Demerjian 2011; Christensen and Nikolaev 2012). Despite much interest in debt contract design, Skinner (2011) argues that there still exists incomplete knowledge of the economic factors that structure debt contracts. Income statement-based covenants depend on measures of profitability and efficiency and act as trip wires that transfer control rights to lenders when borrowing firms’ performance deteriorates. On the other hand, balance sheet-based covenants rely on information about sources and uses of capital and align interests between borrowing firms and lenders by restricting the borrower’s capital structure. The authors show that loan purpose is significantly associated with the choice between income statement-based and balance sheet-based covenants. This result further illustrates ways in which accounting information improves contracting efficiency.

This study is the first to identify differences in trends over time for the use of income statement- and balance sheet-based covenants as it relates to different loan purposes. The authors build on prior research to examine the degree to which loan purpose is associated with the choice between income statement-based and balance sheet-based covenants.