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This study aims to contribute novel insights into understanding and mitigating the harmful consequences of abusive supervision (AS) by examining the association between AS experiences, revenge, forgiveness, and the moderating role of emotional intelligence (EI). The key argument is that employees' EI can influence the AS experience through affective processes, countering supervisors' abusive behaviors.

A between-person scenario-based experiment was conducted with 366 participants divided into AS and control groups. The study explored the association between AS experience and revenge/forgiveness, mediated by core affect (valence and activation). EI abilities were measured as a moderator. Data analysis examined the relationships and interactions among AS, revenge/forgiveness, EI, and affective experiences.

The study reveals significant findings indicating that AS experiences were positively associated with revenge and negatively associated with forgiveness. The mediation analysis confirmed the role of core affect in these relationships. EI emerged as a moderator, shaping the association between AS experiences and revenge/forgiveness. Importantly, participants with higher EI exhibited lower revenge intentions, demonstrating the potential of EI to mitigate the adverse effects of AS. Unexpectedly, individuals with high EI also expressed fewer forgiveness intentions.

This study provides a comprehensive understanding of how employees can effectively counterbalance the impact of AS through higher levels of strategic EI. Examining core affect as a mediator offers novel insights into coping mechanisms in response to AS experiences and their consequences.

The study acknowledges several limitations, as the scenarios may only partially capture the complexities of real-life AS situations. The focus on a specific context and the sample characteristics limit the generalizability of the findings. Future research should explore diverse organizational contexts and employ longitudinal designs.

The findings have practical implications for organizations as enhancing employees' EI skills through training programs interventions and integrating EI into organizational culture and leadership conduct.

Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.