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The purpose of this study is to investigate the connection between earnings management, business strategy, and market competition.

The study utilizes data from non-financial companies listed on the Indonesia and South Korea Stock Exchange between 2017 and 2021, involving 2,598 firms from Indonesia and 3,256 firms from South Korea. We use data panel analysis to explore the relationships between variables.

Firms using cost leadership are prone to earnings management, while differentiation strategies are less inclined to do so. Market competition negatively correlates with earnings management in Indonesia and South Korea. Market competition moderates the relationship between differentiation strategy and earnings management in both countries. When profitability is considered, the results remain consistent, particularly in Indonesia.

This research enriches previous studies on earnings management and business strategy by examining the extent of industry competitiveness in developed and developing markets.

This finding is significant for managers, guiding them in the selection of an appropriate business strategy within a competitive environment.

This study is unique in that it examines the subject matter in both developed and developing countries, specifically Indonesia and South Korea, to compare the differences.

This study aims to widen the understanding of how remote work shapes the feedback environment by examining the perceptions of leaders and subordinates of daily, dyadic feedback interactions. The emphasis is on understanding how reciprocity within leader-member exchange (LMX) relationships manifests and how it influences the feedback dynamics.

Template analysis of a qualitative data set consisting of 81 semi-structured interviews with leaders (n = 29) and remote working subordinates (n = 52) was performed.

Drawing on the theoretical frameworks of the feedback environment and the leader-member exchange, the findings demonstrate the imbalance between the efforts of leaders and subordinates in building and maintaining a favourable feedback environment in the remote work context. The results of this study highlight the importance of the dyadic nature of feedback interactions, calling for a more proactive role from subordinates.

Given the estimation that the COVID-19 pandemic has permanently changed the way organizations work, leaders, subordinates and HR practitioners will benefit from advancing their understanding of the characteristics of dyadic, daily feedback interaction in remote work.

Qualitative research on feedback and leader-member exchange interactions in remote work that combines the perceptions of leaders and subordinates is sparse.

Drawing on work from home (WFH), job demand-control and street-level bureaucracy literature streams, this paper specifically focuses on the emerging trend of WFH for public sector employees in a developing country context of Egypt.

The empirical sample comprises focus group discussions with a total of 40 public sector employees in Egypt. Thematic analysis was subsequently used on focus group discussion transcripts to bring out main themes linked to this topic.

Our findings show that employee (marginal discretion power, pharaonism, corruption), citizen (unfamiliarity with digital services) and country (lack of proper info-structure, overstaffing in the public sector)- level challenges hinder and/or slow down the potential for WFH in Egyptian public sector.

A major implication of our paper relates to highlighting the criticality of e-governance and WFH for public sector employees, as well as highlighting multilevel challenges associated with those. At the same time, socio-economic and political consequences of offering such options need to be considered in a country like Egypt where most public organisations are overstaffed, and those employees lack modern day employability skills. Hence, there needs to be an open debate in countries such as Egypt on the consequences of e-governance and WFH and whether it may facilitate delivering citizen services digitally. Also, high power distance culture plays a role in this context, and any change cannot be successful unless that specific aspect is confronted.

This study contributes to the emerging WFH literature by being one of the pioneering studies to offer a multilevel (micro, meso and macro) assessment of this phenomenon in the under-researched fragile developing country’s context.

Following the job demands-resources theory, this study aims to investigate the role of female managers in enhancing employee well-being in terms of psychological health via workplace resources.

Based on a large-scale job stress survey of approximately 96,000 employee-year observations ranging from 2017 to 2019, this study applies structural equation modeling to construct latent workplace resources at the task, group and worksite levels and then examines the impact of female managers on employee well-being, including occupational stress, job satisfaction, work engagement and workplace cohesiveness.

The findings provide supporting evidence for the transformational leadership behaviors of female managers. The presence of women in management is associated with improved workplace resources and employee well-being, particularly workplace cohesiveness, work engagement and reduced occupational stress. These relationships are significantly mediated by workplace resources, which elucidates the underlying mechanisms involved. Notably, the positive indirect effects via workplace resources could counteract the negative direct effects of female managers. Compared with top managers, female middle managers have more substantial impacts.

In practice, it is recommended to promote female representation at the management level and strengthen policies that support female middle managers to ensure favorable effects on workplace resources. In a gender-diverse management team, it is important to share female managers’ experiences in improving employee psychological well-being.

This study provides new empirical evidence to support the transformational leadership behaviors of female managers and elucidates the mechanism of female managers’ influence on employee well-being by introducing workplace resources as mediators.

This study analyzes antecedents explaining the lack of resilience in family-owned firms. Our model suggests that family-owned firms’ strategic behaviors and heterogeneity explain a particular crisis outcome: a lack of recovery.

Our evidence is based on a sample of 842 European family-owned firms. We complement regression analysis results with fuzzy-set qualitative comparative analysis (fsQCA).

Our results show that lack of resilience is relevant. In fact, in our sample, 60% of family firms (FFs) failed to recover their sales. This evidence supports the role played by exploitation and exploration behavior as well as family heterogeneity in explaining the lack of recovery.

Our results may offer guidance to practitioners and policymakers on the pathways that explain the lack of resilience.

Although it is unlikely that an external crisis such as COVID-19 will occur again to the same extent, other threatening events may occur and impact FFs. Understanding how FFs can avoid non-recovery is crucial: it can inform managers on how to deal with stressful events and provide guidance to economic authorities on how to help FFs around the world avoid non-recovery, which affects the economy.

First, the study contributes to FF research by offering a theoretical explanation for the different effects of FF attributes on non-recovery in the context of a global crisis. Second, it contributes to the literature on organizational resilience by examining explorative and exploitative behaviors as antecedents of FF non-recovery. Third, we show the usefulness of combining fsQCA and regression analysis to understand complex phenomena.

本研究擬分析家族企業缺乏復原力的原因。我們的模型暗示了家族企業的策略性行為和異質性是可闡明一個特殊的危機後果：企業未能成功恢復。

我們的證據是建基於一個涵蓋842間歐洲家族公司的樣本。我們以模糊集質性比較分析，去補充迴歸分析的結果。

研究結果顯示，缺乏復原力是有相關性的。事實上，在我們的樣本裡，有百分之六十的家族企業未能恢復其銷售量。研究結果提供了證據，確認了若要闡明缺乏復原力的原因，我們必須瞭解開發和探索行為、以及家族異質性所扮演的角色。

我們的研究結果，或許可為從業人員和政策制訂者提供引導，幫助他們找出缺乏復原力的原因。

雖然像2019冠狀病毒病的外部危機以同樣的程度發生的機會是很微的，但其它有威脅性的事件或會發生，並會影響家族企業; 因此，瞭解家族企業如何能避免缺乏復原力的弊端是非常重要的。這可讓經理瞭解如何處理令人憂慮的事件，亦可為經濟事務當局的高層人員提供引導，幫助他們瞭解如何協助世界各地的家族企業，去避免影響經濟的復原乏力。

首先，本研究在家族企業的探討上作出了貢獻。研究人員在一個全球危機的背景下提出了理論解釋，讓人們明白家族企業的屬性，如何會對復原乏力產生各種影響。其次，本研究在探討組織彈性的文獻方面作出了貢獻，因研究人員對作為引發家族企業復原乏力因素的探索和開發行為、進行了探討和研究。最後，研究人員展示了若要瞭解複雜的事物或現象，把模糊集質性比較分析和迴歸分析結合起來運用是有效的。

Although building professional capital improves student learning and the effectiveness of schools in educating students, it needs to be explored in the area of primary schools in Ethiopia. Thus, this study was conducted to explore the practices of primary school principals to develop the professional capital of teachers and the associated challenges.

A case study was used to collect data from nine teachers and five principals of Ethiopian primary schools using a maximum variation sampling. Data obtained from interviews and two focus groups were subjected to thematic analysis.

Principals and teachers reported that to develop the human capital of teachers, principals provided teachers with opportunities to attend training, encouraged informal collaboration for professional improvement and encouraged the practice of continuous professional development programs. For the development of social capital among teachers, the principals also formed various social groups, encouraged frequent interactions between school stakeholders and created a caring school culture to strengthen the interactions between school stakeholders. For building the decision-making capital of teachers, principals promoted an environment in which teachers' professional judgment and wisdom are respected and so forth. The challenges to develop professional capital were related to teachers and principals, schools and education bureaus.

Building teachers' professional capital increases school effectiveness, although primary schools still need to investigate this further. Therefore, by improving knowledge and information on approaches to building professional capital in teachers, this study is important to administrators and other relevant school stakeholders. This also helps principals transform their leadership behavior to be more pedagogical in leading teaching and learning and enhance teachers' ability to build and exercise effective social and professional behaviors towards their students in their daily practices.

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

The generalizability of the findings will be constrained due to the research’s pharmaceutical industry focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

When financial statements are public, the choice between alternative reporting regimes constitutes a signal that addresses external stakeholders. Generally, the choice of more complex regimes acts as a complement of firms' transparency. However, in the absence of audits, opportunistic behaviors could be incentivized. This study aims to test whether SMEs' choice between alternative accounting regimes is associated with earnings quality.

Drawing on the literature about accounting choices and earnings quality, this study investigates whether the same conclusions are confirmed for SMEs. Using a sample of 4,054 Italian companies and 12,114 observations, it compared four earnings quality proxies of a group of companies that opted for the “Full” rules and those of a subsample of the population of companies that applied the Simplified rules.

The results suggest that the signaling power of accounting rules' choice could lead to wrong conclusions for SMEs. Indeed, a positive relationship emerged (H1) between the choice of the “Full” rules and income smoothing behaviors, while the same choice appears to reduce the probability to disclose SPOS. Moreover, the results suggest that opportunistic behaviors are more frequent for firms that have settled in a “non-cooperative” social environment (H2).

This study could foster research on financial reporting quality in private firms.

Comparing the quality of financial statements drawn up according to two alternative accounting regimes could provide useful suggestions for both users and regulators.

The results contribute to the limited literature on the implications of differential reporting. Finally, it enriches the literature about heterogeneity in accounting quality within private firms.

Some firms excel at positively presenting their employer brand (talk), while others excel at effectively implementing human resource management (HRM) practices for the benefit of the employees (walk). Which approach is more effective? Focusing specifically on small and medium-sized hotels (SMHs), this study explores the relation of employer branding (EB) and HRM practices with organizational performance (OP).

Stratified sampling was used to identify 34 top management figures (owners, CEOs, and top HR managers) from SMHs across Greece. These individuals agreed to participate in in-depth, semi-structured, one-on-one interviews, focusing on their hotels’ HRM, EB, and organizational performance. The interviews were subjected to content analysis, further coupled with graphical exploration of the relations between the concepts under study.

The findings reveal a noteworthy pattern: high-performing SMHs tend to prioritize EB, particularly leveraging social media channels. This prioritization is further reinforced by the implementation of HRM practices, including extensive training and rewards. Clustering SMHs into four different levels based on their application of EB and HRM practices and the effect of these practices on OP, enables us to extend this study and gain valuable insights into the interplay of these factors.

This study highlights the need for practitioners to invest in HRM practices, especially in training and rewards, while giving due attention to EB, despite the potential resource limitations SMHs often face. Importantly, when basic levels of HRM are combined with high levels of EB, OP seems to be maximized.

Both HRM and EB deal with the employer – employee interaction, that’s why EB in most companies is the responsibility of the HRM department. Surprisingly, academic research has treated them as distinct fields, in isolation, ignoring their combined effects. This paper is the first to conceptualize EB as communication (“talk”) and HRM as practice (“walk”) and to thus propose that a complementarity relationship between these two dynamics may facilitate OP. Additionally, this study is the first to combine content analysis with a quantitative exploration to gain more holistic and valuable insights on the topic.

Following the imperative for human-centric digital innovation brought by the paradigm of Industry 5.0, the article aims to integrate the dispersed and multi-disciplinary literature on individual risks for workers to define, explain and predict individual risks related to Industry 4.0 technologies.

The paper follows the question, “What is the current knowledge and evidence base concerning risks related to Industry 4.0 technologies, and how can this inform digital innovation management in the manufacturing sector through the lens of the Industry 5.0 paradigm?” and uses the method of systematic literature review to identify and discuss potential risks for individuals associated with digital innovation. N = 51 contributions met the inclusion criteria.

The literature review indicates dominant trends and significant gaps in understanding risks from a human-centric perspective. The paper identifies individual risks, their interplay with different technologies and their antecedents at the social, organizational and individual levels. Despite this, the paper shows how the literature concentrates in studying risks on only a limited number of categories and/or concepts. Moreover, there is a lack of consensus in the theoretical and conceptual frameworks. The paper concludes by illustrating an initial understanding of digital innovation via a human-centered perspective on psychological risks.

Findings yield practical implications. In investing in the adoption, generation or recombination of new digital technologies in organizations, the paper recommends managers ensure to prevent risks at the individual level. Accordingly, the study’s findings can be used as a common starting point for extending the repertoire of managerial practices and interventions and realizing human-centric innovation.

Following the paradigm of Industry 5.0, the paper offers a holistic view of risks that incorporates the central role of the worker as crucial to the success of digital innovation. This human-centric perspective serves to inform the managerial field about important factors in risk management that can result in more effective targeted interventions in risk mitigation approaches. Lastly, it can serve to reinterpret digital innovation management and propose future avenues of research on risk.