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Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions.

This study uses a data set of 18,492 US firm-year observations from 2003 to 2019. Financial reporting quality is proxied with accruals-based and real activities earnings management measures, and with financial statement irregularities, measured by applying Benford’s law to financial statement line items. A number of sensitivity tests are conducted including the use of an instrumental variable.

The results provide evidence that financial statement irregularities are more prevalent when CEOs are older, and they suggest a complex relation between CEO age and real activities earnings management. The results also suggest that the effect of CEO age on financial reporting quality is moderated by the presence of clawback provisions which became mandatory for US-listed firms in October 2022.

This study is the first, to the best of the authors’ knowledge, to consider the effect of CEO age on financial statement irregularities and earnings management. This study has important implications for stakeholders evaluating the determinants of financial reporting quality, for boards of directors considering CEO age limitations and for policymakers considering mandating clawback provisions, which recently occurred in the USA.

Middle-aged and elderly users become an important group on short-video platforms, however, the research on determinants of their video-creating intention is limited. Based on lifespan development theories, this study examines the impact of aging experiences on their video-creating intention, considering internal generative motivations as mediators and age as a moderator.

To test this study’s hypotheses, survey data from 321 Chinese middle-aged and elderly short-video users were collected and partial least square-structural equation modelling (PLS-SEM) approach was used to analyze these data.

Middle-aged and elderly users' aging experiences of social loss and personal growth are positively related to their video-creating intention. Aging experiences (i.e. physical loss, social loss, and personal growth) are positively related to internal generative motivations (i.e. need to be needed and symbolic immortality), and need to be needed is positively related to video-creating intention. Via the mediation of need to be needed, physical loss and personal growth are indirectly positively related to video-creating intention. Personal growth strengthens the relationship between physical loss and symbolic immortality, but weakens the associations of social loss with need to be needed and symbolic immortality. Age weakens the relationship between symbolic immortality and video-creating intention.

This study is the first wave to introduce and integrate lifespan theories such as selective optimization with compensation model, socioemotional selectivity theory, and generativity theory to explore the impacts of aging experiences on middle-aged and elderly users' video-creating intention by considering generativity motivations as mediators and age as a moderator.

The purpose of this paper is to address four interrelated questions: what is the prevalence of ageism amongst employers? What are the factors conditioning employers’ age stereotypes? To what extent are ageist attitudes among employers translated into discriminatory recruitment, retention and firing practices? And what factors can moderate the stereotype–discrimination interaction?

The paper draws on a survey conducted among Danish employers; 2,525 completed the survey questionnaires; response rate 25 per cent.

The major finding is that ageist stereotypes among employers do not translate into discriminatory personnel management practices.

The findings may be specific to Denmark. Denmark is renowned to be a non-hierarchical, egalitarian society, which may have implications for personnel management practices.

Contrary to this study, most studies analysing ageist stereotypes do not assess the extent to which stereotypes are translated into discriminatory personnel management practices in the workplace.

Ageism has deleteriously influenced individuals and society for nearly half a century. Despite receiving increased attention, it remains under-researched regarding how it might be reduced in the workplace. Even though its prevalence and allure, review studies on workplace ageism (WA) are also scarce, and thus a review is warranted.

To fill the preceding void, this study will systematically review the existing literature on WA using data from the past four decades.

This study identified the various antecedents and the intervention mechanism through which WA may be reduced. Additionally, through reviews, the authors advance the research by offering promising avenues for future research.

This review contributes to human resources managers and will inspire future scholars to delve deeper into combating age discrimination, stereotypes and bias toward employees in workplaces.

This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.

This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance.

This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance.

The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance.

Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations.

This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

This article investigates whether employers are more likely to employ older workers when faced with a shortage of qualified labour. Furthermore, it analyses whether in such cases age stereotypes moderate employers' preferences towards four employment options: (1) supporting workers to continue until the retirement age, (2) encouraging workers to continue beyond the retirement age, (3) recruiting someone older than 55 and (4) (re)hiring someone who has retired.

Data were drawn from a survey conducted among Finnish employers in 2021 (response rate = 66%, N = 1,442). Applying factor analysis to questions about older workers' qualities compared to those of average workers, a distinction was made between perceptions of experience-related and adaptability-related qualities. Generalised ordered logistic regression models were estimated to analyse the relations of preferences for each employment option with experiencing recruitment problems, workplace age stereotypes and interactions between these.

Experiencing recruitment problems was positively related to preferences for hiring a retired person. Employers with difficulties in recruitment were more likely to support work until the retirement age and recruit someone over 55, but only if they had above-average positive perceptions of older workers' experience-related qualities. Employers confronted with recruitment difficulties were more likely to encourage workers to continue beyond the retirement age if they had more positive perceptions of older workers' adaptability-related qualities.

This study shows that, even when confronted with labour shortages and population ageing, workplace age stereotypes still pose a potential obstacle for employers to make the best use of an older workforce.

Sacred forests are biocultural landscapes deeply rooted in centuries-old traditions of spiritual veneration. These sacred sites, including shrines, temple forests churches and graveyards, have historically been significant reservoirs of traditional resource management practices underpinned by spiritual reverence. However, despite their cultural and ecological importance, the cultural ecosystem services inherent to these sacred forests remain unexplored, particularly in urban settings.

This study focused on six sacred sites within Kanazawa City, Japan, using a meticulous face-to-face survey with 342 participants. We collected data on the extent of forest utilisation, the breadth of activities engaged in by visitors and their holistic appraisal of the rendered cultural ecosystem services. The findings illustrate the multifaceted benefits of urban sacred forests, encompassing participation in religious ceremonies, cultural events and festivals, complemented by educational programming that elucidates the historical and traditional underpinnings of the shrines and their surrounding communities.

It has been observed that urban forests have a crucial role in providing spiritual and communal connectivity, preserving traditional heritage, offering vital aesthetic values as green spaces and making visitors connected with nature while they are in the urban landscape. However, a concerning trend has emerged, as the younger demographic appears to lack interest in participating in the stewardship and cultural activities associated with these biocultural landscapes. Community engagement strategies must be strengthened, conservation measures should be implemented and cultural awareness programs need to be established to ensure the perpetuation and appreciation of these valuable urban sacred forests.

This study provides original perspectives on the measurable cultural ecosystem services and intangible values associated with urban sacred forests using the sacred forests in Kanazawa City, Japan. Our research illuminates the various advantages that visitors derive by examining the intersection of spiritual traditions, resource management practices and cultural significance, which has been relatively unexplored. The present study provides a significant basis for establishing initiatives that seek to promote the cultivation of respect and responsibility towards urban sacred forests.

Aged-care work has become an extreme form of work. Anti-violence HRM, comprising practices to combat workplace violence, is important in an industry with widespread violence. In this paper, we employ social exchange theory to better understand the effect of anti-violence HRM and trust in the manager on perceived nurse and PCA cynicism working in Australian aged care facilities and their subsequent intention to leave.

This study used a mixed method with two stages. Stage 1 comprised semi-structured interviews with 10 managers and 50 nurses and PCAs working in Australian aged care facilities. Stage 2 comprised a survey of nurses and PCAs with a total of 254 completed responses in Time 1 (first wave) and 225 completed responses in Time 2 (second wave).

We tested three hypotheses and reported that interestingly anti-violence HRM was positively associated with organisational cynicism. Organisational cynicism mediated the relationship between anti-violence HRM and intention to leave. Worker trust in the manager moderated the relationship between anti-violence HRM practices and organisational cynicism, such that high levels of trust in the manager increased the effect of anti-violence HRM practices to reduce organisational cynicism and subsequently reduce intention to leave.

We find evidence that in aged care, workers' trust in their managers is critical for effectual anti-violence HRM. We argue that implementation of HRM practices may be more complex in extreme work settings. It is crucial to study HRM in situ and understand the root of social exchange(s) as a foundation for HRM to influence employee attitudes and behaviour.

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.

The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.

This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.

Applying resource-based view and the configurational approach theory, this study seeks to understand the moderating role of age and gender between human resource practices and employee competencies relationship.

43 food processing firms of India participated in the study. Applying multilevel approach, the responses of 295 human resource managers and 3,557 employees were used for the analysis.

The human resource practices–employee competencies relationship was stronger in the case of young employees. Furthermore, the relationship was better in case of male employees over female employees. The results urge for greater attention toward age and gender diversity issues while tailoring human resource practices for enhancing employee skills. This article contributes the human resource management literature by exploring the role of age and gender, which has been used as the control variables as the moderating variables for governing the human resource practices–employee competencies relationship.

Special focus can be placed on extensive custom in-house training and development activities. Proper division of work can be done for new employees and experienced employees depending upon their learning capabilities. The firms can do so by either implementing formal or informal organizational structures to achieve full gains. Firms should focus largely on narrowing the development practices adopted for diverse age groups of workforce population. The four practices proposed by the Organization for Economic Cooperation and Development (2006) for ensuring effectiveness of development practices and its impact on old age employee effectiveness and attitude should be put in practice.

The originality of this study lies in its exploration of the intricate interplay among age, gender and human resource practices in shaping employee competencies. By understanding how these factors interact within the human resource practices–employee competencies framework, this research offers a unique perspective on the evolving workforce dynamics. It goes beyond the conventional human resource management strategies to uncover nuanced insights, shedding light on tailored approaches that consider the specific needs and aspirations of diverse employees. This innovative perspective contributes to a more inclusive, efficient and adaptable work environment, enriching both the academic understanding of human resources and the practical implementation of strategies for contemporary organizations.