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This study aims to clarify the relationship between ethical orientation and earnings management perception phenomenon in the organization. It discusses to what extent earnings management is considered as a strategic adaptation or deliberate manipulation in an organization. The study also aims to expand the domain of ethical perspective of earnings management by considering mediating and moderating role of investor sentiment and corporate social responsibility (CSR) as inward pressure and outward commitment surrounding the organization, adopting a combined perspective of strategic management and also accounting discipline than is normally found in the ethics and earnings management literature.

The study opted for literature synthesis to define key concepts surrounding ethics and earnings management perception in the organization. Besides, it attempted to identify influential mediators and moderators in explaining the earnings management phenomenon in the organization. Consequently, the study identified the gaps in current research to draw upon a more holistic conceptual framework. The rationale for the research was justified within the body of research.

The study suggested research propositions based on the literature synthesis in view of ethics and earnings management perception in the organization. More specifically, it has proposed a conceptual framework, explaining the relationship between ethical orientation and a multi-dimensional view of earnings management perception. It is envisaged that the mediating and moderating role of investor sentiment and CSR incorporated in this conceptual study will improve the predictive value of the proposed framework and offer additional insights about factors that inhibit or advance ethical orientation and earnings management practices in the organization.

This paper suffers from the obvious limitation of lacking empirical investigation. However, it does provide a theoretical rationale for the argument that alteration of earnings can be controlled if ethical orientation is emphasized in the organization apart from insulating internal and external pressures to manage such phenomenon from happening in the organization. Perhaps, the most important direction for future research is further extension and validation of this framework by performing an empirical investigation to produce newer insights into this phenomenon.

This conceptual study is different from previous studies on the grounds it has considered unexplored issues linking inward pressures and outward commitments in explaining this phenomenon further. To bridge the critical knowledge gap of earnings management phenomenon, a mediating effect of investor sentiment as an inward pressure and a moderating role of CSR as an outward commitment are also integrated within the model. The proposed model neither formulated nor tested empirically in previous studies locally or, perhaps, globally, therefore, stands out as an original contribution in the study of ethical orientation and earnings management perception.

Interest in generational research has garnered a lot of attention, as the workplace is seeing multiple generations (i.e., the Silent Generation, Baby Boomers, Gen Xers, and Millennials) working side-by-side for the first time. However, it is unclear how multiple generations of workers interact with each other and affect the workplace. Although there is extant literature on generational differences, some scholars have argued that the effect sizes are small and the differences are not meaningful. The focal aim of this chapter is to present the current state of literature on generational research. We present the relevant conceptualizations and theoretical frameworks that establish generational research. We then review evidence from existing research studies to establish the areas of differences that may exist among the different generations. In our review, we identify the issues arising from generational differences that are relevant to human resource management (HRM) practices, including new workforce entrants, aging workers, the changing nature of work and organizations, and leadership development. We conclude with several directions for future research on modernizing workplace policies and practices, ensuring sustainability in current employment models, facilitating future empirical research, and integrating the effects of globalization in generational research.

This study develops a structural model to examine the relationships among subjective perception of health, subjective perception of economic and social support, the perceived freedom in leisure, leisure satisfaction, and the well-being of elders. The subject of this study is the elderly who participated in leisure activities at Evergreen Academy in Kaohsiung City. Convenience sampling and quota sampling are adopted. 1,200 self-administered questionnaires are distributed, and 535 are valid, with a response rate of 45%. The results of this study show that subjective perception of health will positively affect perceived freedom in leisure; subjective perception of economics will positively affect perceived freedom in leisure and well-being; social support will positively affect perceived freedom in leisure, leisure satisfaction, and well-being; perceived freedom in leisure will positively affect leisure satisfaction and well-being; leisure satisfaction will positively affect well-being. There are significant differences in the subjective perception of economic and social support between male and female elders. There are significant differences in the subjective perception of economic, leisure satisfaction, and well-being among those with different education levels.

The clothing industry is one of the earmarked industries in many countries following the rising demand and consumption of clothing products among millennials. Malaysia and Thailand are known to be promising markets for this industry in the South East Asia region. The purpose of this study is to investigate the influence of psychological and marketing factors on clothing interest among Generation Y consumers, as well as the interrelationships between self-confidence, product attitude and purchase intention. The impact of nationality was also examined as a moderator on the investigated relationships.

The data was collected among Generation Y consumers using a survey questionnaire, which had successfully gathered a total of 388 usable cases from the capital cities of Malaysia (Kuala Lumpur) and Thailand (Bangkok). These cities were selected for being the largest cities in its country which contain the highest number of shopping malls, offices and Generation Y population. Data analysis was then performed using both the SPSS and AMOS software.

Findings obtained acknowledged the importance of both psychological (i.e. fashion innovativeness, self-concept, fashion consciousness and need for uniqueness) and marketing (i.e. social media marketing and fashion advertisement) factors towards the clothing interest among Generation Y consumers. Consequently, clothing interest would influence their product attitude, self-confidence and purchase intention, with product attitude and self-confidence as the mediators between clothing interest and purchase intention. Multigroup analysis confirmed that there are differences between Generation Y consumers in both Malaysia and Thailand, where Thai consumers hold a stricter emphasis concerning the influence of social media marketing on clothing interest and self-confidence on purchase intention.

This study is one of the very few studies that explored the minimally investigated territory on the consequential importance of clothing interest within the clothing industry, specifically, through extending the literature on the influence of psychological and marketing factors towards the individuals’ clothing interest. Moreover, this study also successfully highlighted the mediation role of product attitude and self-confidence in the relationship between clothing interest and purchase intention.

The purpose of this paper is to review evidence on the impact of black tea on health, highlighting the role of flavonoids.

This review builds on previous systematic reviews by incorporating new studies on black tea and health published between 2004 and 2009.

Black tea was strongly associated with heart disease prevention by plausible mechanisms linked to flavonoid bioactivity. In vitro studies suggest that tea has anti‐cancer properties, but this needs to be confirmed by additional long‐term human studies. Emerging research indicates that tea may benefit cognitive function and weight management, although more studies are needed. Tea flavonoids are bioavailable with or without milk.

The benefits of tea drinking are of relevance to public health as tea is the main contributor to dietary flavonoids in Western countries. Consuming one to eight cups of black tea per day is associated with a reduced risk of chronic disease. Caffeine intakes at this level are moderate.

The purpose of this paper is to explore the peer-reviewed literature, as well as literature written by practitioners having authority on green supply chains and allied areas with a view to identify future research directions with the help of an extensive literature review.

In line with this objective, the constructs “Green Supply Chain Practices” and “Green Supply Chain Performance” were the two terms that were identified for a co-relational study.

As indicated by the literature review, there is a need to do a more detailed study that can pinpoint particular components of green supply chain practices that have a strong association with particular components of green supply chain performance. This paper attempts to achieve the aim by using a different connotation of these two constructs.

Such a study with the connotation and components of green supply chain (GSC) practices and GSC performance as identified and used in this paper might not have been conducted before in the way it is proposed to be used in this paper, thus making this an appropriate contribution. Accordingly, a framework for the research has been depicted, and research questions have been framed.

In the marketing and consumer behavior literature, much remains to be explained about customer citizenship behavior in a highly technological e-retailing context. The purpose of this paper is to present the results of a survey of 186 e-shoppers which was conducted grounded in the social exchange theory.

Structural equation modeling is used to test the proposed model.

The results provide support that e-customer familiarity with an e-store and facilitating conditions provided by an e-retailer influence e-customers ' e-satisfaction, e-loyalty, and e-commitment with an e-retailer, all of which exert different effects on three dimensions of e-customer citizenship behavior.

The results of this study offer e-retailers a way to stay ahead of their competitors by focusing on online attributes that are difficult to duplicate when it comes to customer relationship such as e-loyalty, e-commitment and e-customer citizenship behavior.

This study represents one of the initial attempts to validate a customer citizenship behavior model in an e-retailing setting using e-store familiarization and facilitating conditions as the primary determinants for developing e-store attitudes and behaviors among e-shoppers.

The purpose of this study is to borrow from a limited resource view of job embeddedness to argue that ethical leadership can hurt salespeople’s growth of sales performance by a latent growth model.

This work surveyed 825 salespeople in Greater China at three points over six months to test the latent growth model.

The findings reveal that as salespeople perceive more ethical leadership at the initial point, they may show more increases in job embeddedness behavior development that lead to decreases in social capital and human capital behavior development, which consequently decreases sales performance over time.

These findings unearth a novel idea that ethical leadership may erode growth of sales performance over time.