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This paper compares the impact of leadership behaviours on the discretionary power, and well-being, and affective commitment of police officers from Italy and the United Kingdom (UK). In contrast to Italy, UK is an example of a core-New Public Management (NPM) country that has implemented reforms, in turn, changing the management and administration of public organizations. Consequently, it is expected that there will be significant differences in the behaviour of police officers. In particular, the paper examines the antecedents and outcomes of police officers' well-being.

The study involves collecting and analysing survey data using Structural Equation Modelling from 220 Italian and 238 UK police officers.

There was a significant path from Leadership to Discretionary Power to Employee Well-being to Affective Commitment – at least for the Italian sample. The UK sample does not have a significant link between leadership and discretionary power. Discretionary power was similarly low for both groups as was affective commitment. Authentic leadership and discretionary power explained approximately a third of their well-being, particularly discretionary power. Together, directly and indirectly (mediated by well-being), they explained at least a third of police officers' commitment to their organization. Well-being appears to be the key to ensuring effective police officers.

The limitation of this paper includes the use of cross-sectional data (Podsakoff et al., 2003). However, a common latent factor (CLF) was included, and several items that were explained by common method variance were controlled, as per George and Pandey's recommendations (2017). Additionally, a Harmon's single factor test was applied to the data.

The UK police officers have significantly lower commitment compared with the Italian police officers (non-commitment), and both Italian and UK police officers have less discretionary power and well-being compared with police from the United States of America (USA) police officers and other street-level bureaucrats (SLBs). The findings suggest that the present police leadership behaviours erode rather than supports police officers' discretionary power and well-being, leading to a low organizational commitment. Leadership training will better prepare managers to ensure the well-being of police officers working under conditions of work intensification.

The UK police officers have significantly lower commitment compared with the Italian police officers (non-commitment), and both Italian and UK police officers have less discretionary power and well-being compared with US police officers and other SLBs. The findings show that the police leadership erodes rather than supports police officers' discretionary power and well-being, leading to low organizational commitment. Leadership models that enhance employee well-being rather than efficiency targets must be a priority if police are to be prepared to cope effectively with emergencies and pandemics.

The purpose of this paper is to investigate whether the interaction between mandatory and voluntary risk disclosure is a complementary or substitutive consequence of different risk regulatory regimes. The paper is a cross analysis comparing Germany, the US, Italy, France and the UK during the period 2007-2010.

Content analysis is used to examine mandatory and voluntary risk information in corporate annual reports. A framework for the identification and measurement of risk information is developed by considering national and supranational regulations.

A complementary effect between mandatory and voluntary risk disclosure exists in each risk regulation jurisdiction. This effect does not depend on the presence of national risk rules (Germany and the US) as against national risk guidelines (France and the UK). Some cross-country differences emerge in the extent of the complementary effect, which are based on the national risk regulations. Germany shows the highest degree of complementing mandatory with voluntary risk disclosures.

The main limitations relate to the sample size, which is based on the choice of a matched approach and to some country-specific influences on regulatory regimes, which are not analysed. The practical implications refer to the revision or addition of mandated rules by accounting standard setters.

The paper contributes to the literature in two ways. First, it proposes an incremental analysis of corporate risk disclosure by examining the interaction between mandatory and voluntary risk disclosure with a complementary or substitutive consequence in different risk regulatory settings not previously investigated. Second, the paper makes a method-based contribution by developing an original analytical framework based on the analysis of different regulatory regimes.