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This study aims to investigate how a French multinational enterprise (MNE) is developing employee stock ownership (ESO) in its subsidiaries in Peru and Mexico, both Latin American countries with deep social and economic inequalities.

This is a qualitative case study which conducted interviews with representatives of the French MNE and its subsidiaries in Peru and Mexico.

The employee stock purchase plans offered by the company to its employees support the achievement of the sustainable development goals (SDGs) 1, 8 and 10 in these countries.

The authors argue that MNEs could become flagships in the SDG achievement in emerging economies.

By contributing to better workplace outcomes and enhanced corporate performance, ESO is in line with SDG 8. ESO also fulfills SDGs 1 and 10 by allowing employees to build up savings and wealth, whose lack is the main source of inequality and poverty. Reciprocity and binary economics theories explain these relationships.

The Covid-19 pandemic generated significant changes in the operating methods of hospital logistics departments. The objective of this research is to understand how these changes took place, what collaboration mechanisms were developed with clinical authorities and, to what extent, logistics and clinical care activities should be decoupled to maximize each area's contribution?

The case study is selected to investigate practices implemented during the COVID-19 pandemic in hospitals in Canada. The pandemic presented an opportunity to contrast practices implemented in response to this crisis with those historically used in this environment.

The strategy of decoupling logistical tasks of an operational nature from clinical activities is well-founded and helps free clinical staff from tasks for which they are not trained. However, the decoupling of operational tasks should be combined with an integration of the clinical information flow to the logistics hub players. With this clinical information, the logistics hub can generate its full potential enabling better inventory management decisions to be made.

The concept of decoupling is studied to identify configurations that offer the best benefits for clinical staff.

This paper aims to estimate a statistical model of the country risk determination as represented by the country price earnings ratio (PE) to identify potentially mispriced countries. It uses the gross domestic product (GDP) growth rate and a dummy indicator for market-related events (i.e. financial crises), both approximating the business cycle. The model is used to compare a major Asian country’s (i.e. Japan) risk with Western countries’ risk.

The model used finance variables such as the systemic, non-diversifiable, risk and foreign direct investments to characterize any country risk. A random effects model with panel data estimated the effects of macroeconomic and financial variables on PE. The simultaneity problem was checked using two stage least squares and some lagged independent variables.

The results explained to investors the country risk contributing factors: PE was positively correlated with variables that may increase dividends and market risk premia similar to GDP growth rates and total risk and negatively correlated with variables that increase market risk, namely, nominal risk-free interest rates and financial crises. Japan’s PE seemed to exceed most of the Western countries considered here, implying lower risks, lower interest rates and higher growth in the major Asian country Japan.

This paper focuses on the effectiveness of country risk measures in predicting periods of intense instability, similar to financial crises. This study contributes a model to measure market risk premium, using PE (or inversely, the earnings yield) as a proxy variable. Investors can use this risk measure in picking less risky stocks to include in their portfolio, calling for liberalizing Asian countries’ financial markets to improve their stock market capitalization.

This study aims to add to the understanding of the significance of football in cities, where most major football clubs are located. Specifically, this study offers a distinctive perspective on what might be regarded as “football cities” by the study's mobilisation of theories of the urban mosaic, the calculable city and identity. This study contributes to the emergent field of popular culture (Jeacle, 2012) and, within this field of popular culture, the significance of soccer. The particular setting of this study is the city. This paper is a contribution to the established accounting literature on city studies but within the neglected study of football in cities.

This paper's focus is on the significance of football clubs in one city. The theoretical approach adopted is a blending of studies of the urban mosaic (Timms, 1975), the calculable city (Lapsley et al., 2010) and the established trend of identification studies in accounting. This investigation was undertaken in the city of Edinburgh by observation of football in city life. This research is a form of participant observation in which the author lived in the city in this study. The researcher undertook interviews with key actors in both football clubs and city management, made use of local media and scrutinised publicly available documents on both the clubs and the city administrations.

This research reveals the importance of the city mosaic in explaining the limited significance of football in this city. This approach underlines the merits of contextual studies. However, the evidence presented also reveals the presence of strong identity relationships between football clubs and the clubs' fans. These results reveal an internal perspective on city management and the activities of football clubs and the clubs' host city. The presence of multiple football clubs in a single city offers more diffuse identity relationships, with football clubs fostering stronger identification with the club than with the city. There is also evidence of single, dual and multiple identity relationships in this study which contrasts with the single identity perspectives of prior accounting research.

The focus of this paper is on the research question posed in the Call for Papers - Is there a Soccer Society? The findings of this study offer only limited evidence of a soccer society.

There is a need to study other cities with football clubs to determine those which are mosaics and those which are dominated by football.

This a study which embraces the importance of social context in finding meaning in accounting research. This paper introduces the novel concept of the city mosaic which is a novel way of understanding different city contexts.

Prior research on football has examined fans' behaviour, financial crises at football clubs and governance structures. This paper extends these earlier analyses by addressing the social context of football clubs in the city. Whilst most accounting research revealed rapid changes in identity during reforms, this study reveals a more complex relationship which aims to build continuity and commitment of fans' identity with the bigger football clubs in this city.

This paper studies the impact of different chief executive officer (CEO) succession strategies on consumer evaluation of family firms. CEO succession is critical for family firms as improper succession planning has been shown to be the primary reason for high mortality rates of such firms. Furthermore, the choice of CEO (internal vs external) by family firms can send different signals to stakeholders and thereby impact their appraisal of such firms.

In this paper, the authors use an experiment-based approach to test how the type of CEO succession (internal vs external) influences the consumer's evaluation of family firms.

The authors find that appointing an internal CEO leads to higher perception of firm capability, trust towards the firm and more favorable consumer attitudes. All these factors, in turn, lead to higher purchase intentions. External CEOs in family firms do not seem to have any de facto advantage regarding perceptions of higher capability.

Thus, the authors contribute to the literature of family firms by showing how family firm's strategic decisions during succession can affect consumer behavior.

This study focuses on the triadic multilevel psychic distance (MPD) between the firm, target market and bridge-maker and its consequences for firm internationalization. Specifically, it spotlights the triadic psychic distance between firms, the levels of psychic distance in the target market (country and business) and the bridge-maker. Therefore, this study examines the triadic MPD among these three entities and its impact on firm internationalization.

This study uses qualitative and case study research approaches. It is based on 8 case companies and 24 internationalization cases. Secondary data were collected, and interviews with bridge-makers and industry experts were conducted.

The study found that MPD appeared in the triad. The MPD between firms and markets is related to country-specific differences and business difficulties. The MPD between the firm and the bridge-maker is based on the latter’s lack of knowledge vis-à-vis bridging the firm’s MPD. Finally, the MPD between bridge-makers and the market is based on the former’s lack of knowledge of the home country’s business difficulties.

This is the first study to develop and adopt a triadic multilevel psychic distance conceptualization that provides evidence for and sheds light on the triadic MPD and its effect on firm internationalization. This study identifies the reasons behind triadic MPD in connection to firm internationalization. Notably, firm internationalization is interdependent on the triadic MPD setting between the firm, bridge-maker and target market. It has theoretical value and contributes to the recent advancement in the understanding of MPD in international marketing literature.

An increasing number of international immigrant workers enter the EU labour market to fill the gap in many key economic sectors. Labour migration often implies a process of family adaptation and, in some cases, a breakdown in the community structure and networks. This study aims to provide insights into the dynamics of transnational families, focusing on changes in the redefinition of roles within family members and children care arrangements.

The study was based on the analysis of 12 biographical interviews conducted using semi-structured interviews between November 2018 and December 2019 among Romanian women who worked as caregivers in families in an Italian metropolitan city and the surrounding urban area.

Despite the economic dimension being essential, psychological well-being increasingly burdens workers’ migratory experience and that of their family members. Findings suggest including employers and children among the actively involved actors of the family decision-making process; working and contractual conditions as factors that significantly impact the opportunities and capability of workers to provide and receive care, mainly if the latter are employed in the informal market.

The study makes it possible to highlight that the dynamics in decision-making processes in transnational families change in the different phases of the migration project and involve numerous actors. These processes are not always rational and are strongly influenced by the labour market structure in which migrants are employed.

Although it is assumed that migration and tourism directly affect each other, neither has received enough attention in the literature. Moreover, the relationship between them remains unclear. The UNWTO interprets said relationship in two ways: tourism-led migration (TLM) and migration-led tourism (MLT). The latter is crucial for the marketing of tourism. This study aims to clarify the migration-tourism relationship in ways the relevant literature has inadequately addressed and to evaluate the significance of MLT for Turkey's tourism marketing.

The study was carried out with a qualitative research design. Document scanning was used to collect data. A time series analysis was performed based on secondary data. Vector autoregressive models (VARs), which test the relationship between two or more variables, were preferred in the analysis selection. The empirical evidence depends on annual data of German tourists visiting Turkey and persons admitted to Germany from 2006 to 2019.

The findings of the study revealed a significant short-term relationship between those immigrating to Germany and tourists visiting Turkey.

The research shows that migration is a factor in the purchasing behavior of touristic products. In this respect, the practical conclusion of the study reveals that it may be beneficial for national tourism marketers in these countries to promote touristic products through citizens who have migrated abroad.

In the relevant literature, the relationship between tourism and migration (RTM) has been limitedly examined from an MLT perspective. In this respect, the subject has not been examined in detail in many respects (distribution by years, various sampling and data collection technique, etc.). The present research helps fill this literature gap by addressing the subject directly.

This study aims to investigate the impact of ownership by large shareholders (blockholders) on corporate cash holdings. The study further investigates heterogeneity in the relationship between blockholder ownership and corporate cash holdings.

Building on the precautionary and agency motives of corporate cash holdings, the study focuses on publicly listed firms from 22 European countries for the period from 2006 to 2015. Multiple pooled ordinary least square and fixed effects regression models are employed to examine the relationship between blockholder ownership and firms’ cash holdings.

This study documents a positive relationship between blockholder ownership and corporate cash holdings which indicates the role of blockholders in influencing firms’ cash holdings policies. However, further analyses show that the effect of blockholding on cash holdings depends on the type of blockholder. While the relationship is still positive between cash holdings and ownership by strategic blockholders, it turns negative for the ownership by institutional blockholders.

This study provides evidence for the important role played by firms’ ownership structures, and especially blockholding, in shaping firms’ cash holdings decisions. The findings are therefore of great value for investors, firms’ management and board and policy makers.

This paper contributes to the literature by providing an explanation of the contradictory results documented in the literature on the impact of blockholders on corporate cash holdings. This study, to the best of the author’s knowledge, is the first to examine the effect of blockholder ownership on cash holdings by distinguishing between different types of blockholder.

The present research attempts to show the contribution of emotional intelligence and servant leadership climate to individual adaptive performance. The authors intend to explain the relations between the emotional intelligence of employees as well as of manager and the employee's adaptive performance. Moreover, this research assesses the significance of the mediating role of “servant leadership” climate in the relationship between the emotional intelligence of the manager and the employee's adaptive performance.

This research uses the quantitative research method and is included in explanatory research. Data collection used several informants for each organization. Data were collected using a sample of 57 managers and 204 team members spread over 24 companies belonging to different sectors of activity.

Employees' emotional intelligence directly influences individual adaptive performance. There is a direct influence of manager's emotional intelligence on individual adaptive performance. Then, there is an indirect influence of emotional intelligence on individual adaptive performance through the mediation of servant leadership climate.

The novelty of this research is in its effort to observe the multilevel mediation of servant leadership climate with other variables developed in the research model. No previous studies have found a relationship between employee and manager's emotional intelligence and individual adaptive performance.