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This study aims to extend the research in the field of external investments in family firms. It contributes to the literature by analyzing the drivers of the family firm owner-managers selling a minority stake to a strategic investor. This type of external investment might be of great interest to family firms because the family firm owner-managers can secure control over the firm and preserve socioemotional wealth while simultaneously generating additional financing and gaining strategic and managerial know-how. Likewise, minority investments in family firms might also be of high interest to strategic investors, thus enabling close collaborations (e.g. in R&D, purchasing and sales) with minor equity investments.

This study tests the hypotheses using a vignette study leveraging 327 observations from family firm owner-managers.

Based on the socioemotional wealth perspective, this study hypothesizes that the degree of family prominence, the degree of employee orientation and pure family management influence the willingness to sell. In addition, this study hypothesizes that the moderating effect of a below-average financial performance weakens the abovementioned direct effects. This study finds support for most hypotheses.

This study extends the research in the field of external investments in family firms. It contributes to the literature by analyzing the drivers of the family firm owner-managers selling a minority stake to a strategic investor.

The authors contrast Beckett and Professional Sports Authenticator (PSA) baseball card valuations. Also, the authors contrast the Bill James statistics for winshares (WIN) and reference.com statistics for wins above replacement (WAR).

This study examines the impact of analytics on Topps 1957 baseball card values.

The authors' examination of variables that influence Topps 1957 baseball card values yields similar results for mint and very good rated cards over the early period (1982), pre-strike (1989), post-strike (1998) and recent (2009) periods. In single variable and multiple regressions, Baseball Hall of Fame (HOF) membership and New York Yankee (NYY) nostalgia coefficient are significant at the 5% level or higher for mint and very good rated cards over all reported periods. The Brooklyn Dodger (BD) parameter is significant at the 5% level or higher in single variable regressions for all reported periods and for 1982 and 1989 for multiple regressions. Reflecting a lack of nostalgia, the New York Giant card coefficients are statistically insignificant over all periods. Also, the authors see a lack of negative bias for Black-player cards. The authors observe that Black-player card coefficients are positive and sometimes statistically significant. This indicates a positive relationship between Black-player cards and prices.

This is the first study to examine the impact of WINS and WAR analytics on baseball card values.

This study investigates whether the disclosure of derivatives is value relevant in emerging markets and evaluates the effects of the 2008/2009 global financial crisis on the value relevance of derivative disclosures.

Panel regression models using sub-samples and a crisis interaction term were applied to a sample of the 200 largest non-financial firms by market capitalization listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2017 to assess the consequences of the financial crisis.

The results suggest that the disclosure of derivatives is value relevant in the hitherto understudied context of emerging markets. The 2008/2009 financial crisis had a significant impact on derivatives use and the value relevance of derivatives disclosure by JSE-listed companies.

Companies should reconsider both how they employ derivatives as part of their risk management practices and how they communicate derivatives use to stakeholders in the financial statements. The findings facilitate a comparative analysis across various market contexts by researchers and assist investors in better decision-making. The findings can influence regulatory practices and can help standard setters to review disclosure requirements.

The benefits of corporate hedging were studied from an emerging market perspective, using an original dataset and approach to investigate the effects of international financial volatility on emerging markets. The authors tested whether companies are valued differently, based on their disclosure of the use of derivatives in the financial statements, and the effect of the financial crisis on the value relevance derivatives disclosures.

This scholarly investigation explores the Malaysian golfers' experience in Malaysia, Thailand and Indonesia golf courses. The study sheds light on the unique attributes of golf tourism in each country, including the courses, facilities, services and overall golfing experiences offered to golf tourists.

Qualitative data were procured through in-depth semi-structured interviews with a cohort of 13 Malaysian golfers.

The findings indicate that golfers' experiences are affected by the quality of service, facilities, price and course condition, ultimately contributing to their satisfaction level. The evidence suggests that Malaysian golfers are comparatively more satisfied with golf courses in Thailand and Indonesia than in Malaysia.

The study underscores the importance of golf course attributes in retaining existing golfers and enticing new ones. Besides, as comparative research on golf course attributes and destination preferences is scant, this study has far-reaching implications, empowering Malaysian golf course managers to augment the appeal and quality of their golf course destination to optimise the behavioural intentions of golf tourists.

Relying on the effort-recovery model, this study aimed to test how and when a good night’s sleep increases in daily physical health. The authors hypothesized that when individuals have a good night’s sleep, it helps them to recover their self-regulatory resources, and, in turn, these cognitive resources improve their physical health experienced at work. Furthermore, the authors argue that this will be different depending on the individuals’ levels of neuroticism; that is, the indirect relationship between sleep duration and physical health through self-regulatory resources will be stronger for individuals who score lower on neuroticism, and in contrast, the relationship will be buffered for those who score higher on neuroticism.

To test the hypothesized model, the authors conducted a three-wave longitudinal study with working adults (N = 262). The authors used multilevel modelling to test if neuroticism moderated the indirect relationship between sleep duration and physical health through self-regulatory resources, at both between and within-person levels.

The multilevel results showed that a good night’s sleep recovered self-regulatory resources needed to promote physical health; however, this indirect relationship was buffered for those who scored higher on neuroticism (versus lower levels of neuroticism).

Hence, the role of neuroticism as a potentially harming condition for employees’ physical health is pointed out.

The findings highlight the relevance of sleep as a recovery activity for both cognitive and physical resources experienced during the working day. However, this appears to be attenuated for employees with higher levels of neuroticism.

Earlier studies have shown that individuals with business education and the personality traits listed in the big-five model are more inclined to pursue entrepreneurial activities. The Big-Five Model of personality is one of the prominent taxonomies, which highlights five fundamental human's traits. However, the big-five model does not cover all baseline personality features essential for pursuing an entrepreneurial career. Drawing on the trait-factor theory of career choice, this study discusses action-oriented traits as a driving force for individuals to pursue entrepreneurship as a foremost career choice in the context of developing economies.

Data of 599 recent graduates, who just completed their university degrees and about to join the job market, were collected through surveys and analyzed after achieving the model-fit.

Results highlighted that three action-oriented traits (innovativeness, risk-taking and competitiveness) aspire individuals to pursue entrepreneurial careers. In addition, a multi-group analysis of business vs. non-business educational backgrounds revealed that business related education is not the only strong precursor leading to the pursuit of an entrepreneurial career.

This study draws attention to the belief of higher educational consultants, institutes and policymakers that investment in certain trait development can increase the number of new entrepreneurs in an economy.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

In the USA, integrated care remains largely aspirational; a majority of Americans receive mental health care entirely within the primary medical care outpatient setting. A new instrument, the Multidimensional Behavioral Health Screen (MBHS) ( McCord, 2020) was developed specifically to address this gap by systematically screening for a broad array of mental health issues in every patient, every visit. The goal of this current feasibility study was to evaluate the perceptions of the primary medical care providers regarding the usefulness and practicality of the MBHS, a necessary step toward broad-based implementation.

The MBHS was given to 101 consenting patients in a primary medical outpatient setting, each of whom was then seen by one of six participating primary care providers (PCPs). Providers completed a brief survey rating the ease of use, understandability, helpfulness and perceived accuracy of the MBHS after each patient visit and a final summary survey at the conclusion of the study.

Ratings were very positive overall, and the MBHS was clearly preferred to the traditional screening measures (Patient Health Questionnaire-9 [PHQ-9] and Generalized Anxiety Disorder-7 [GAD-7]). Providers offered suggestions for improvement and particularly for implementation.

The small sample size (101 patients and 6 PCPs) and limited geographical reach may limit generalizability. Surveying providers using similar methodology should be done with larger numbers of providers and more diverse primary medical care settings.

This study provides evidence that the MBHS may be significantly effective in operationalizing the integrated care model in United States (US) healthcare systems.

The MBHS, a new behavioral health screening tool, was perceived by providers as useful in identifying mental health issues and guiding treatment decisions in the primary care setting.

This paper identifies a novel screening instrument that implements new and emerging models of psychological dysfunction in a practical way in primary medical care, making integrated care a reality rather than an aspiration.