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The impairment-only approach to goodwill has regularly been criticized for offering too much discretion to managers and facilitating the manipulation of goodwill impairment losses. Extant research provides mixed results on whether managers exploit their inherent discretion informatively or opportunistically. The purpose of this paper is to examine the determinants of discretionary goodwill impairment losses in Europe.

The authors divide goodwill impairment losses into economically induced and discretionary parts. Thereafter, the authors examine the determinants of discretionary goodwill impairments.

The results indicate that discretionary goodwill impairment losses are used opportunistically rather than informatively. The authors find that managers exploit their discretion to “clear the deck” and to meet or beat analysts’ forecasts. However, the opportunistic behavior is constrained by corporate governance and enforcement mechanisms.

The findings contribute to the current discussion on the suitability of the impairment-only approach by introducing inferences on how areas of discretion inherent in goodwill impairment testing are associated with management incentives and governance mechanisms in a European setting.

The results offer enforcers and standard-setters important insights into how mangers exploit discretion in goodwill accounting. These insights can help to identify firms that are likely to infringe upon the applicable accounting standards.

In contrast to prior research, the authors analyze the association among management incentives, governance mechanisms and discretionary goodwill impairment losses rather than the association with total or expected goodwill impairment losses. Moreover, to the best of authors’ knowledge, there is little empirical evidence based on a European (IAS 36) setting.

The purpose of this paper is to uncover the ways in which companies either reproduce or challenge the growth-based roots of the social imaginary, in order to inform the degrowth debate at the firm level.

This paper offers an epistemic analysis of the ways companies organise, revealing underlying conceptions of organisations' identities and their corresponding ways of organising.

The epistemic analysis derives four conceptual findings allowing the authors to suggest ways of organising in a socio-environmental future not driven by economic growth. The paper suggests new research avenues to study alternative worldviews in organisations.

This paper creatively contributes to the discussion about alternatives to the current unsustainable economy with a special focus on the micro level, where businesses act as a vital driving force for economic growth.

The great difficulties which attach to the fixing of legal standards of composition for food products have now to be grappled with by the Departmental Committee appointed by the Board of Agriculture to consider and determine what regulations should be made by the Board, under Section 4 of the Sale of Food and Drugs Act, 1899, with respect to the composition of butter. As we predicted in regard to the labours of the Milk and Cream Standards Committee, so we predict now that the Butter Committee will be unable to do more than to recommend standards and limits, which, while they will make for the protection of the public against the sale of grossly adulterated articles, will certainly not in any way insure the sale of butter of really satisfactory, or even of fair, composition. Standards and limits established by law for the purposes of the administration of criminal Acts of Parliament must of necessity be such as to legalise the sale of products of a most inferior character, to which the term “genuine” may still by law be applied as well as to legalise the sale of adulterated and sophisticated products so prepared as to come within the four corners of the law. It is, of course, an obvious necessity that official standards and limits should be established, and the Board of Agriculture are to be congratulated upon the manner in which they are endeavouring to deal with these extremely knotty problems; but it is important that misconception on the part of the public and the trade with respect to the effect of the regulations to be made should be as far as possible prevented. All that can be hoped for is that the conclusions at which the Committee may find themselves compelled to arrive will not be such as to place too high and too obvious a premium upon the sale of those inferior and scientifically‐adulterated products which are placed in such enormous quantities on the food market.

While every firm is striving to embrace digital transformation (DT) to form new differentiating business capabilities, there are dark sides to such initiatives, and it is essential to acknowledge, identify and address them. The purpose of this paper is to identify and emperically demonstrate the impact of such darksides of DT. While a firm's DT effort may have many dark sides, the authors identify data breaches as the most critical one and focus on proving their impact since it can inflict significant damage to the firm.

Through the lens of paradox theory, the authors argue that the DT efforts of a firm will lead to increased risk and severity of data breaches. The authors developed a one-of-a-kind longitudinal data set by combining data from multiple sources, including 3604 brands over a 10-year period, and employed a DT performance scorecard to evaluate a firm's DT effort across four key digital selling touchpoints: site, mobile, digital marketing and social media.

The findings of this study show that a firm's DT efforts pertaining to its mobile and digital marketing platforms significantly increase the likelihood and severity of a data breach event indicating that these two channels are most vulnerable and need heightened attention from firms. Furthermore, the findings suggest that the negative repercussions of some DT initiatives may be minimized as the firm becomes more innovative. The findings can help firms re-strategize their DT efforts by promoting security and also encouraging a balanced communication strategy.

This research is one of the first to identify, recognize and empirically illustrate the downsides of a DT effort that is otherwise thought to provide only benefits.

Corporate business activities can require expatriates to relocate to dangerous countries. Applying the expectancy value theory, the purpose of this paper is to investigate differences in female and male expatriates in their relocation willingness to dangerous countries as a function of sensation seeking. The authors further examine money orientation as a moderator of the effects of sensation seeking.

The sample is comprised of 148 expatriates currently residing in safe host countries. The authors build and examine a moderated mediation model using the PROCESS tool.

The results show that male expatriates are more sensation seeking than female expatriates. Further, the results indicate a positive main effect of sensation seeking on relocation willingness to dangerous countries. Most importantly, sensation seeking was found to mediate the effects of gender on relocation willingness. Accordingly, male expatriates are more willing to relocate to dangerous countries due to higher sensation seeking. Money orientation was not found to interact with sensation seeking.

The authors analyzed cross-sectional data. Future studies are encouraged to use multi-wave research designs and to examine further predictors, as well as mediators and moderators of relocation willingness to dangerous countries. Another limitation is the low number of organizational expatriates in the sample.

The study provides implications for the process of selecting eligible individuals who are willing to relocate to dangerous countries.

The study is among the first research endeavors to investigate antecedents of expatriates’ relocation willingness to dangerous countries. The authors also introduce the sensation seeking construct to the literature on expatriation management.

This paper explores an under-researched area in the field of global mobility, namely, the leadership behavior of expatriates. We bring attention to this largely overlooked area of research in global mobility and offer recommendations for future research in relation to this topic.

In this paper, we first map the degree to which expatriates as leaders have been studied in the field by conducting a search of the global mobility literature from 1965 to 2023. Next, we explore the potential efficacy of applying existing leadership theories to the study of expatriates as leaders, reflecting on the potential gains such an undertaking holds for both global mobility and leadership research.

Based on our reflections, we conclude that the global mobility domain provides a new, rich context in which traditional leadership theories could be studied, resulting in a richer understanding of boundary conditions associated with traditional leadership theories. We also consider the potential value-added contributions to the global mobility field if its scholars were to draw from existing theory from one of the sub-fields of leadership: global leadership. To do so, we chart the evolution of the global leadership field and discuss one of its models that holds particular value, in our estimation, for future global mobility research.

To date, the lack of focus on expatriates as leaders has not been discussed or widely considered in the literature. This paper is a first attempt to bring to light this gap in the literature and to consider the rich possibilities future research exploring this topic holds for the field and for the practice of expatriate training and development.

In the age of nine-figure transfer fees and football stars building their own brands and follower base, a shift in fan identification in football appears to be taking place as athletes can build strong connections with their followers. This paper examines the level of identification shown by football fans towards both their favourite team and their favourite player, in connection with the concept of fan loyalty.

A total of 4,707 international respondents participated in an online survey to examine the relationship between fan identification and fan loyalty, and to measure the impact of variables like country, player, club, on fan identification using multi-regression analyses.

The results underline the strong presence of team identification compared to identification of single players. Results have also revealed that the relationship between a fan's favourite team and player has a significant impact on identification levels towards both actors. Fans supporting a foreign club were found to show significantly stronger team identification than those who support a club from their own country or region.

This research contributes to the growing body of publications in the field of sports consumer research and underlines the importance of understanding the quality of relationships and thus the identification of fans with clubs and individual players for the stakeholders involved. International sports marketing is becoming increasingly important and an understanding of fan interests is essential for effective marketing, as information on trends in fan interests enables a more tailored strategy for clubs and sponsors.

Budgeting data curation tasks in research projects is difficult. In this paper, we investigate the time spent on data curation, more specifically on cleaning and documenting quantitative data for data sharing. We develop recommendations on cost factors in research data management.

We make use of a pilot study conducted at the GESIS Data Archive for the Social Sciences in Germany between December 2016 and September 2017. During this period, data curators at GESIS - Leibniz Institute for the Social Sciences documented their working hours while cleaning and documenting data from ten quantitative survey studies. We analyse recorded times and discuss with the data curators involved in this work to identify and examine important cost factors in data curation, that is aspects that increase hours spent and factors that lead to a reduction of their work.

We identify two major drivers of time spent on data curation: The size of the data and personal information contained in the data. Learning effects can occur when data are similar, that is when they contain same variables. Important interdependencies exist between individual tasks in data curation and in connection with certain data characteristics.

The different tasks of data curation, time spent on them and interdependencies between individual steps in curation have so far not been analysed.

Although logistics management is a crucial part of local and global sports events, there is no research-driven characterization of “sports logistics management”. The purpose of this paper is to conceptualize a framework that allows for a more structured recognition of logistics in sports, in general, and sport event management, in particular. In addition, we conduct a systematic literature review of sports logistics management and locate opportunities for future research both for sports management and logistics management scholars.

Guided by Durach et al.’s (2017) systematic literature review approach, we identify key attributes and characteristics of sports logistics management. These are based on studies featuring at least partial aspects of logistics management in sports and sport events, and that were published between 2000 and mid-2019.

The study reveals that sports logistics management – meaning logistics activities in sports and sport event management – is a heavily under-researched area that provides an abundance of scientific opportunities. Based on the three sport event types of local/regional sport events, major sport events and mega sport events, the authors propose four sports logistics management pillars that are central to the proposed Sport Logistics Framework: venue logistics management, sports equipment logistics management, athletes logistics management, and fan and spectators logistics management.

By providing a conceptual framework for sports logistics, the authors progress towards informing the sport sector on relevant strategic and operational levels of logistics management and set the stage for empirical studies that are likely to advance sport logistics planning and management.

This is the first study that builds on a systematic review of literature specifically focused on the logistics aspect in sports and sport event management. It provides a conceptual framework of sports logistics management and offers an agenda of future research opportunities.