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Based on the cognitive appraisal theory of emotion and social comparison theory, this study explores the mediating mechanism and boundary conditions of supervisor bottom-line mentality on employee presenteeism.

Using hierarchical regression and bootstrapping, we test the hypothesized relationships with three-stage data from 265 full-time employees in China.

Supervisor bottom-line mentality has a significant positive influence on employee presenteeism. Workplace fear of missing out plays a mediating role between supervisor bottom-line mentality and employee presenteeism. Employees’ status-striving motivation positively moderates the influence of supervisor bottom-line mentality on employees’ workplace fear of missing out and enhances the mediating effect of workplace fear of missing out.

Presenteeism can be detrimental to employees’ health, and ultimately leads to a decrease in organizational productivity. Research conclusions warn companies to be vigilant about supervisors’ bottom-line mentalities and to strengthen employee health management.

This study explains when and how supervisor bottom-line mentality affects employee health, contributing to the literature on the antecedents of presenteeism and enriching the research on supervisor bottom-line mentalities and employee and organizational outcomes. This study clarifies the emotional mechanisms and boundary conditions of supervisor bottom-line mentality affecting presenteeism.

The purpose of this study is to look at the multifaceted relationship mechanism between corporate social responsibility (CSR) and organizational performance (OP) via sustainability risk management (SRM) and organizational reputation (OR).

This research connects CSR to OP via SRM and OR. Based on a sample of 325 managers of multinational firms in India, a theoretical model was proposed and analyzed through sequential mediation regressions analysis.

The findings indicate that CSR is positively and appreciably associated with OP. Furthermore, SRM and OR have been found to have a sequentially mediating effect on the interrelationship between CSR and OP. The study recognizes that organizations with a proactive approach to CSR tend to manage sustainability risk more actively, which helps to improve OR and ultimately results in better OP.

The research advances understanding of the triple bottom line and offers a platform for building strategic and successful CSR policies by offering valuable insights on the link between CSR and OP.

The objective of this exploratory study is to investigate the “flow-through” or relationship between top-line measures of hotel operating performance (occupancy, average daily rate and revenue per available room) and bottom-line measures of profitability (gross operating profit and net operating income), before and during the recent great recession.

This study uses data provided by PKF Hospitality Research for the period from 2007-2009. A total of 714 hotels were analyzed and various top-line and bottom-line profitability changes were computed using both absolute levels and percentages. Multiple regression analysis was used to examine the relationship between top and bottom line measures, and to derive flow-through ratios.

The results show that average daily rate (ADR) and occupancy are significantly and positively related to gross operating profit per available room (GOPPAR) and net operating income per available room (NOIPAR). The evidence indicates that ADR, rather than occupancy, appears to be the stronger predictor and better measure of RevPAR growth and bottom-line profitability. The correlations and explained variances are also higher than those reported in prior research. Flow-through ratios range between 1.83 and 1.91 for NOIPAR, and between 1.55 and 1.65 for GOPPAR, across all chain-scales.

Limitations of this study include the limited number of years in the study period, limited number of hotels in a competitive set, and self-selection of hotels by the researchers.

While ADR and occupancy work in combination to drive profitability, the authors' study shows that ADR is the stronger predictor of profitability. Hotel managers can use flow-through ratios to make financial forecasts, or use them as inputs in valuation models, to forecast future profitability.

This paper extends prior research on the relationship between top-line measures and bottom-line profitability and serves to inform lodging owners, operators and asset managers about flow-through ratios, and how these ratios impact hotel profitability.

In order to be successful, micro‐enterprise owners in South Africa face several management challenges. To overcome these challenges it is crucial that they possess sufficient financial management skills to ensure business survival and growth. This article focuses on determining the extent to which the critical financial management skills that micro‐enterprise owners in South Africa require differ from those they possess, in order to identify specific interventions to develop the skills that are lacking. It was found that most micro‐enterprise owners do not possess the critical financial management skills required. Recommendations are made on how members of the accounting profession could become involved in developing these skills.

This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand.

Content analysis is used to create reporting indexes for 2016 and 2017, which serve as proxy for TBL reporting. Regression analysis is then used to investigate the association between board characteristics and TBL reporting, along with its separate components.

This paper finds significant positive associations of TBL with profitability and firm size; environmental bottom line with board size and profitability; social bottom line with board size, profitability and firm size; and economic bottom line (ECO) with firm size. A significant negative association is found between ECO and leverage.

This study provides incentives for companies to adopt TBL reporting as the findings show a positive association between the extent of reporting and profitability. This implies that companies should improve their level of reporting while ensuring that voluntary disclosures show a true and fair view to maintain a healthy relationship with their stakeholders.

To the best of the authors’ knowledge, this study is the first attempt to investigate TBL reporting along with its separate dimensions in the NZ context. It takes into account recent changes that occurred in the corporate environment in New Zealand as well as new practices that emerged in the world, especially the diffusion of the Global Reporting Initiative and the International Integrating Reporting Council Framework.

This paper aims to examine the impact of selected characteristics (rating, volume and variability) of online user-generated reviews on the bottom-line profitability of restaurants.

Restaurant-level review data are extracted from TripAdvisor and matched with firm-level data from the financial reports gathered from the Belfirst database of Bureau van Dijk. The resulting sample contains data on 2,297 Belgian firms over the period 2007–2018, for which 134,831 reviews are investigated. The author’s regression model of firm-level profitability is estimated against online review characteristics and various financial control variables, including past profitability. This research model and estimation technique address the endogeneity concerns that typically weaken this kind of study.

While comparable studies on hotels document a positive association between review characteristics and profitability, the authors find no relationship between review rating, volume and variability in the profitability of restaurants.

Due to the format of the financial reports of small and medium-sized enterprises (SMEs), data on turnover and cost of materials/services was not available for most restaurants in the sample, limiting our potential for analysis. In addition, our assessment of electronic word of mouth (eWOM) was limited to measures derived from user-generated reviews on TripAdvisor.

In the literature on eWOM, the importance of online reputation is hardly disputed, especially in the context of the hospitality sector. However, most research to date has focused on the hotel sector and top-line measures of success. This study uses restaurant-level financial data, focuses on bottom-line profitability, considers potential endogeneity issues and pays careful attention to the estimation technique. The results fail to establish a direct relationship between eWOM metrics and financial performance and are surprising, meriting further investigation to establish the underlying causes.

In contrast to prior studies on the impact of eWOM on restaurant performance at a group level, this study examines the impact on unit-level profitability, taking into account several potential sources of estimation bias. In addition, the authors challenge this finding with a battery of sensitivity tests, revalidating the absence of a relationship in each case.

The purpose of this study is to quantify the impact of online customer reputation on financial profitability.

Online reputation is captured by extracting the most recurring textual themes associated with customer satisfaction and dissatisfaction, expressed within positive vs negative online guest reviews on Booking.com. Latent semantic analysis is used for textual analysis. Proxies of overall financial performance are manually constructed for the sample hotels, using financial data from the Financial Analysis Made Easy (FAME) database. Ordinary least squares is used to gauge the effect of online customer reputation on financial profitability.

Empirical findings indicate that recurring textual themes from positive online reviews (in contrast to negative reviews) exhibit a higher degree of homogeneity and consensus. The themes repeated in positive, but not in negative reviews, are found to significantly associate with hotel financial performance. Results contribute to the discussion about the measurable effect of online reputation on financial performance.

Contemporary quantitative methods are used to extract online reputation for a sample of UK hotels and associate this reputation with bottom-line financial profitability. The relationship between online reputation, as manifested within hotel guest reviews, and the financial performance of hotels is examined. Financial profitability is the result of revenues, reduced by the costs incurred in order to be able to offer a given level of service. Previous studies have mainly focused on basic measures of performance, i.e. revenue generation, rather than bottom-line profitability. By combining online guest reviews from travel websites (Booking.com) with financial measures of enterprise performance (FAME), this study makes a meaningful contribution to the strategic management of hotel businesses.

This paper seeks to assess the bottom‐line (profitability) impact of information systems support for product innovation at the firm level, based on the current resource‐based view of the competitive role of information systems (IS). The paper also explores the role of firm‐specific information and knowledge that complement IS support for product innovation in moderating the performance impact of the IS support.

Both survey and archival data were used to assess the profitability impact of IS support for product innovation. Data tapping IS support for product innovation and firm‐specific, complementary information and knowledge were collected from a survey of senior IS executives from 760 large companies operating in different industries in the United States. The profitability data were obtained from the Research Insight database. Hierarchical regression analyses were employed to test the research hypotheses.

Providing IS support for product innovation alone did not improve profitability as measured by return on sales and return on assets. Only when complemented by firm‐specific information and knowledge would IS support for product innovation lead to profitability gains. Research limitations/implications – the use of cross‐sectional data collected from single informants and the coarse scales to measure the key variables may limit the usefulness of the research findings.

It is not sufficient for a firm to simply focus on selecting or designing IS that improve the efficiency and effectiveness of its product development process. Rather, the firm and its managers need to pay equal attention to the deployment of firm‐specific information and knowledge resources which would not only facilitate the use and implementation of IS for production innovation, but also make such IS less susceptible to imitation by competitors.

This article provides further evidence for the positive influence of IS‐based product innovation on the bottom‐line performance of firms and uses the resource‐based view of the strategic impact of IS to identify one condition under which such influence may occur. Unlike prior research that gauges the performance effects of IS support for product innovation at the project or department level, this research generates evidence for profitability gains accruing from IS support at the firm level.

The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.

This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.

The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.

The present study explains the evidence for the determinants of the TBL in Saudi Arabia.

The purpose of this study is to empirically evaluate the influence of a hotel’s listing on the last-minute hotel booking app, HotelTonight, and average daily rate (ADR) on the hotel’s net operating income (NOI). The study examines the mediating effect of hotel occupancy rate on the relationships between ADR and hotel app usage in terms of NOI.

The data for the study was graciously provided by Smith Travel Research, Inc. for 80 hotels located in the top Florida destinations listed on the HotelTonight app. Hierarchical multiple regression with a mediation effect was used in the study to test the mediating effect of occupancy between hotel app usage and ADR with NOI.

The research results show a positive association between a hotel’s HotelTonight listing and ADR in terms of its NOI. Occupancy is found to have a full mediation effect between a hotel’s usage of the mobile app and NOI.

Mobile apps that specialize in last-minute hotel bookings have proliferated in recent years by providing hotels a mobile platform to increase hotel occupancy. However, there is a dearth of studies examining the effect these apps have on a hotel’s bottom line profitability or NOI.