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We examine the stock market reaction to the Tax Cuts and Jobs Act (TCJA) of 2017 during its enactment process, focusing on its international provisions. Consistent with extant evidence, we find lower returns for high-foreign-activity firms, indicating a negative market reaction to the international provisions overall. Considering specific international provisions, we find that the market reaction was more positive (negative) for firms likely most affected by the shift to a quasi-territorial system for taxing foreign earnings (the transition tax on existing unrepatriated earnings, the tax on global intangible low-taxed income, and/or the base erosion and antiabuse tax) than for other firms. Our findings imply that investors are able to disentangle the economic implications of complex and interactive tax law changes.

This paper aims to determine whether policy uncertainty caused by institutional decay in countries with populist rulers influences the internationalization decision of emerging market firms (EMFs).

The study used binary logit analysis on firms from Latin American countries undertaking cross-border greenfield investment projects.

The results suggest that internationalization decision is demotivated by policy uncertainty generated by populist chief executives and promoted by that of political parties.

This study uses populist rhetoric to describe policy uncertainty due to chief executives and ruling parties, which influences internationalization decision by increasing anticipated transaction costs. This inquiry identifies populism as a variable that influences EMFs to internationalize, while empirically testing the claim of theoretical scholarship that populism reconfigured the sociopolitical and institutional forces that shape the world’s business. This study further advances institutional theory by offering a fresh perspective on the influence of home instead of host-country institutions on the internationalization motivation of firms due to institutional decay caused by populist regimes.

The purpose of this paper is to investigate the effect of job insecurity on employee silence by developing a moderated mediation model. The model focuses on the mediating role of ego depletion underpinning the relationship between job insecurity on employee silence and the moderating role of perceived coworker support and career growth opportunity in influencing the mediation.

This study conducts a questionnaire from 309 employees of six Chinese financial enterprises in two waves, with a one-month interval between the two waves. Moreover, this study uses bootstrapping and confirmatory factor analysis to verify the hypothesis.

Job insecurity has a significant positive impact on employee silence, and ego depletion partly mediated the relationship between job insecurity and employee silence. Perceived coworker support and career growth opportunity negatively moderated the relationship between job insecurity and ego depletion and also moderated the indirect effect of job insecurity on employee silence through ego depletion.

The study provides evidence for the positive effects of job insecurity on ego depletion, which, in turn, is significantly associated with employee silence. It highlights the important role of perceived coworker support and career growth opportunities in reducing employee negative perceptions and behaviors.

This empirical study provides preliminary evidence of the mediating role of ego depletion in the positive relationship between job insecurity and employee silence. The moderated mediation model also extends the existing finding by adding substantive moderators (perceived coworker support and career growth opportunity) to explain how the effect of job insecurity on employees’ behaviors unfolds.

This study aimed to provide user-centered evidence for health professionals to make optimal use of images for the effective dissemination of health information on Facebook (FB).

Using an eye-tracking experiment and a survey method, this study examined 42 participants' reading patterns as well as recall and recognition outcomes with 36 FB health information posts having various FB post features.

The findings demonstrated that FB posts with text-embedded images received more attention and resulted in the highest recall and recognition. Meanwhile, compared to text-embedded images, visual only images yielded less effective recall of information, but they caught the viewers' attention; graphics tended to attract more attention than photos. For effective communication, the text features in FB posts should align with the formats of the images.

The findings of this study provide practical implications for health information disseminators by suggesting that text-embedded images should be used for effective health communication.

This study provided evidence of users' different viewing patterns for FB health information posts and the relationship between FB post types and recall and recognition outcomes.

Family events have unique significance on children as well as long-lasting impacts on them during their adulthood. A review of conceptual and theoretical literature on the subject was conducted to identify underlying trends and best practices in engaging children in the events industry. Societies are in transition from industrialised societies into risk societies and are increasingly becoming eco-socialised. Family events are integral towards developing inclusive and integrated societies and in realising Sustainable Development Goal 16 (SDG 16). Childhood is always eco-socialised, i.e. socially, economically and ecologically integrated with other forms of life. To the extent that childhood nostalgia forms the basis for future sustainable events and tourism choices. Family events are, therefore, increasingly becoming fundamental towards developing sustainability discourse. This viewpoint chapter provides conceptual and theoretical perspective on the roles and impacts of childhood research in sustainability discourse.

This chapter critically examines whether it may be possible to create an AI-based authentic leader, questioning the inherent contradiction between artificial and authentic. The authors pose central research questions: Does the application of AI – even just as a powerful resource – challenge the tenets of authentic leadership? What are the possibilities and limitations of the concept of authenticity in AI-based management systems? Moreover, with the help of three vignettes illustrating practical applications of AI-based systems in leadership and management tasks, the authors illustrate how technology may be used to either control or empower workers and leaders. The authors call for research to assess whether the search for authenticity in AI-based leadership could lead anywhere, warning that it could entrap us in unresolvable existential and conceptual ambiguity, ultimately diverting our focus from the essence of leadership altogether.

In the context of the digital age, this study aims to investigate the impact of citizens' digital participation on the scientific and democratic decision-making processes of the government. Specifically, the authors focus on the factors influencing citizens' digital participation, with a particular emphasis on their digital skills.

Exploring the influence of citizens' digital skills on their digital participation is of great practical significance for eliminating the digital divide and for promoting a life characterized by enriched digital interactions with the public. This study selected the social consciousness survey database of Chinese netizens in 2017, used ordered Probit and OLS models, and comprehensively used the instrumental variable method (IV), causal stepwise regression method and bootstrap method to empirically verify and construct a mechanism model of the influence of digital skills on citizens' digital participation.

The empirical findings indicate a noteworthy positive association between citizens' proficiency in digital skills and their active engagement in digital activities. This relationship is positively mediated by factors such as political interest and attention to social issues, underscoring their role in encouraging greater digital participation. Conversely, national identity exhibits a counteractive influence on this mechanism, potentially discouraging digital engagement. Notably, the impact of digital skill mastery on digital participation is more pronounced among non-elderly individuals and those residing in metropolitan areas, highlighting the significance of demographic characteristics in this context.

These research results can help the government and other organizations make better decisions and facilitate improvement of citizens' digital participation by promoting their mastery of digital skills.

Anchoring on the Conservation of Resource Theory (Hobfoll, 1989), the study aims to examine the relationship between student bullying, helplessness and student well-being. Further, the study also examines the mediating role of helplessness and the conditional role of students' psychological capital in the model.

Drawing responses from 397 students in the business management program in various B Schools in India, the hypothesized relationships were tested using IBM SPSS version 23 and AMOS 23, and moderation was checked with Hayes Process Macros.

The results revealed that bullying among students poses a severe threat to their well-being. Further, the study found that bullying increases feelings of helplessness, and such feelings impair well-being. The study also found a significant moderating effect of psychological capital in the relationship between feelings of helplessness and student well-being.

The study findings provide students and educational administrators valuable insights into how student bullying deteriorates their well-being and how it can be tackled effectively using their psychological capital.

The study made a unique attempt to understand the effect of student bullying on their well-being. The study also provides valuable understanding about the roles of helplessness and psychological capital in the model, which will enrich the theory and practice alike.

The goals of this review are to identify key theories, constructs and themes in the international business travel (IBT) literature and to propose a model based on findings, theories and constructs drawn from adjacent research literature.

The authors reviewed the business travel (BT) literature to identify conceptual and empirical articles on IBT published from 1990 to 2022. Only 53 publications were suitable for review. The authors reviewed them using an open coding system.

The IBT literature is dispersed across several disciplines that use different methods, focus on different aspects of travel and emphasize different positive and negative outcomes that IBT engenders. The publications employed a diverse range of methods, including review and conceptual (11), quantitative (28) and qualitative methods (14). The samples were diverse in country, age, marital status and tenure. Many publications were descriptive and exploratory. The few that based their research on theory focused on two stress theories: Job Demands-Resources (JD-R) theory and conservation of resources (COR) theory.

Experimental and longitudinal designs are needed to reduce the causal ambiguity of this body of mostly correlational and cross-sectional research. The authors discuss the impact of emerging advances in virtual global communication technology on the future of IBT.

More research is needed on positive aspects of IBT. Human resource (HR) people should be aware of these issues and are encouraged to decrease the deleterious aspects of the international trips and increase the positive ones.

Increasing well-being of international business travelers is important for the travelers, their families and the organization.

This is the first IBT review focused on the theoretical underpinnings of research in the field. The authors offer a model for IBT and introduce adjustment and performance as important constructs in IBT research. The authors encompass crossover theory to add the reciprocal impact of travelers and spouses and label IBT a “double-edge sword” because it arouses both positive and negative outcomes.

The success of projects is a major challenge for information technology (IT) project-based businesses (PBOs). Employees' negative emotions (NE) disrupt the employees' usual work activities by creating obstacles to routine operations. Organizations should take steps to lessen these NE. The current study assessed the mediating role of NE and the moderating influence of employee mindfulness in the association between despotic leadership (DL) and IT project success (PS).

Time-lagged data were collected from 341 employees working in various IT-based project organizations in Pakistan using purposive sampling.

Results were consistent with the authors' hypothesized framework, as DL increases employees' NE, which in turn negatively affects IT PS. In addition, mindfulness plays a buffering role in mitigating the damaging impact of DL on NE.

Previous researchers focused on the positive aspects of leadership and its influence on PS and paid limited attention to the dark leadership style. The authors' study's findings help understand how project-based organizations can reduce employees' NE.