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The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms.

This study presents empirical investigation of firms listed on Hong Kong Stock Exchange from 1997 to 2013.

The first finding is the extent of conditional conservatism in state-controlled firms increases when the leverage ratio decreases. It is also found that the high control rights held by the government in state-controlled firms are associated with high conditional conservatism. In addition, further analyses document the an offsetting effect between high control rights and firm leverage; a reinforcing effect between high control rights and year of incorporation after 1992; and a substituting effect between high control rights and dividend payments.

These findings suggest that the demand from equity shareholders, in addition to the debt demand, can be an important determinant of conditional conservatism and examination of these differing sources of demand can enhance the understanding on accounting conservatism in state-controlled firms.

This systematic review synthesizes the recent literature (2010–2020) on hospitality employees’ emotions, affect and moods. This study has three objectives: to clarify the definitions of emotions, affect and moods; to explain how theories are integrated into understanding hospitality employees’ emotions, affect and moods; and to assess how emotions, affect and moods are measured.

Using seven major databases, the authors selected 61 peer-reviewed academic journal articles published in hospitality outlets for review. We based our study on five stages of conducting a systematic review: scoping, planning, identification, screening and eligibility.

Affect is an umbrella term encompassing moods and emotions. Emotions are distinct from emotion-laden constructs, such as emotional labor and emotional intelligence. Theories on conservation of resources, emotional labor and social exchange have been most frequently used to understand hospitality employees’ emotions. However, they overlooked the dynamic nature of emotions when using these theories. Hospitality researchers often used a subset of the positive and negative affect scale and did not discuss back-translation.

Hospitality employees’ emotions lead to far-reaching consequences in attitudes, intentions and behaviors in work and non-work domains. Effective practices (e.g. creating a supportive climate) that help evoke positive employee emotions and reduce negative employee emotions are thus desirable.

Our findings crystallize the understanding of emotions, affect and moods of hospitality employees. We further provide a roadmap for future research on hospitality employees’ emotions. Data triangulation, cross-cultural research and mixed emotions are novel opportunities for future research.

This study aims to examine the impacts of employee wellness programs on employee and organizational outcomes in the hospitality industry.

A survey was distributed on Amazon Mechanical Turk, targeting hospitality employees who have access to employee wellness programs. Descriptive statistics, confirmatory factor analysis and structural equation modeling techniques were used.

Employee perceptions of wellness programs significantly impacted turnover intention, job stress (JS) and perceived organizational support (POS). POS had a significant mediating effect between employee perceptions of wellness programs and JS. Employee perceptions of wellness programs did not have a significant effect on emotional labor.

Employee wellness programs are often recommended to human resource managers, but there is little empirical evidence of their effects, particularly for hospitality industry employees. This study investigates the actual employee outcomes of employer-sponsored wellness programs.

This study aims to examine how positive supervisory support plays a role in attenuating employees’ knowledge-hiding behavior via the underlying mechanism of psychological ownership and workplace thriving. Integrating the social information processing perspective and conservation of resource theory, this study suggests that due to the mediating role of employee psychological ownership and workplace thriving, positive supervisor support may negatively affect knowledge-hiding behavior.

Hypotheses were tested with multiwave three-round survey data collected among 432 individuals in various Pakistani hotels.

This study found that supervisory support attenuated knowledge-hiding behavior by enhancing psychological ownership and workplace thriving serially. As expected, the supportive conduct of the supervisor positively influenced psychological ownership which, in turn, helped workplace thriving and eventually influenced employees’ knowledge hiding.

This study contributes to the extant body of knowledge on knowledge hiding by highlighting a significant antecedent that supervisory support may be instrumental in discouraging knowledge hiding. Furthermore, this study detailed an underlying serial mediating mechanism in the shape of psychological ownership and workplace thriving that connects supervisory support with reduced knowledge hiding.

The restaurant industry is characterized by long hours, intense job demands and a lack of work-life balance. While a growing body of research has investigated methods for decreasing role conflict-related stress and strain in foodservice and hospitality employees, there is still little understanding of what supervisors can do to decrease work-life-related employee strain. This study aims to investigate how family-supportive supervisor behaviors (FSSB) influence employee emotional exhaustion (EE) and subsequent turnover intentions, as well as the role of gender in moderating these effects.

A survey-based design using a national panel of 226 foodservice employees was used to investigate the hypotheses developed in this paper.

Results indicated that FSSB decreased employee EE and subsequent turnover intentions. The authors also found that this relationship was stronger for female employees.

The study provides insight into the role that employee gender may play in response to the perception of and reactions to FSSB. Women still shoulder a majority of home and non-work caring duties, and therefore, they may be more positively affected when supervisors engage in behaviors that allow for balancing work and non-work demands.

There is little hospitality or foodservice-focused research into the effects of FSSB, and little overall research that investigates the role that gender may play in shaping the beneficial effects of FSSB. Given that women make up a majority of foodservice employees in the USA, yet there is a lack of female representation at higher levels of organizations, the study provides insights into ways in which organizations and supervisors can improve female employees’ working experiences and potentially increase their retention.

This paper aims to investigate how different types of idiosyncratic deals (i-deals) in the hospitality industry enhance occupational well-being (OWB) through organization-based self-esteem (OBSE).

In 2019, 679 questionnaires were distributed to middle- and high-level managerial staff who had worked in high-end hotels in China for at least 1 year, and 642 valid responses were collected. The survey data were analyzed using structural equation modeling. Follow-up interviews were conducted with 20 hotel managers to verify and lend additional support to the survey findings.

Both task i-deals and career and incentives i-deals positively affected OBSE and OWB, whereas flexibility i-deals negatively affected OBSE. OBSE positively affected OWB, thereby mediating the relationships between the three types of i-deals and OWB.

This study is groundbreaking in its exploration of how various i-deals contribute to OWB through OBSE among middle- and high-level managerial staff. The findings provide initial evidence of the links between i deals, OBSE and OWB and demonstrate how i-deals can address the practical problem of the shortage and loss of competent operational and administrative talent in the hospitality industry.

Studies have shown that due to the high direct and indirect costs of staff turnover, there is a need for managers to use approaches that engender a feeling that the organisation is fair to its employees and consequently reduce the intention to leave. However, to understand how to apply the research findings and theories from different parts of the world, we need to understand how employees’ perceptions of such factors as ethical leadership and organisational justice are affected by the national culture. Therefore, this study aims to compare the impact of ethical leadership on the intention to leave through justice, loyalty and satisfaction among employees of independent hotels from two Global Leadership and Organizational Behaviour Effectiveness (GLOBE) cultural clusters.

A total of 1,561 questionnaires were received from independent hotel employees, which were analysed using structural equation modelling. Data were collected in the USA, the UK, Italy and Spain whose national cultures fall into two different GLOBE regional clusters.

The results show similarities and differences between countries and within and between clusters. No relationship was found between procedural justice and intention to leave in any of the four countries. Ethical leadership had no significant impact on job satisfaction and organisational justice in the UK, which contrasts with results in the other three countries. The study findings also show that distributive justice has a significant relationship with the intention to leave in the USA and the UK (Anglo cluster), whereas no specific relationship was found between these two variables in Italy and Spain (Latin European cluster).

This study contributes to the literature of ethical leadership and its application to the hotel industry in two culturally different GLOBE clusters. This study shows how the relationships between organisational variables are affected by national culture and emphasises the importance for hotel managers of being aware of the specific characteristics of the culture of the country in which they are operating.

The purpose of this paper is to evaluate the effect of nitrogen and air atmospheres on the solderability testing of plasma‐treated hot air solder level (HASL) finish printed circuit boards (PCBs).

In this paper, the soldering performance of plasma‐treated HASL finish PCBs in nitrogen and air atmospheres have been evaluated using the wetting balance technique. The results were compared with the performance of conventionally flux‐treated samples soldered in air and nitrogen atmospheres and non‐flux treated samples soldered in air. Auger chemical analysis results were also compared with the solderability test results in order to obtain a complete profile of the plasma‐treated and non‐treated surfaces.

The results of the auger chemical analysis show high organic (carbon) levels in the control samples and a significant drop in organic levels in the plasma‐treated samples. The significant drop in the level of carbon leads to a decrease in contact angle and an increase in both surface energy and solder wettability. The results indicate that plasma cleaning of PCBs prior to soldering is a viable alternative to the conventional use of flux.

The paper indicates that the soldering performance of plasma‐treated PCBs in air and nitrogen atmosphere are comparable. The findings give the motivation for the use of plasma‐assisted dry cleaning for fluxless soldering.

The purpose of this study was to investigate work–family conflict’s (WFC) mediating role and psychological resilience’s (PR) moderating role on the perceived supervisor support (SS) of yacht captains and their turnover intentions (TI) during the COVID-19 pandemic.

The authors followed a quantitative approach and conducted a questionnaire survey of 320 Turkish yacht captains. The data were analyzed using SPSS 22 (Process macro v3.4) and AMOS 22 statistics package programs.

Perceived SS has direct and indirect effects on TI with WFC being the intermediate variable. WFC’s effect on TI varies according to the yacht captains’ levels of PR.

This study empirically uncovered the impact of supervisor support and PR levels, the most important factors for ensuring hospitality employees exhibit positive organizational attitudes and behaviors. This study shows that the success of yacht captains in this stressful work environment depends on positively perceived SS and PR levels. PR regulates the relationship between WFC and TIs. Thus, supervisors should prioritize meeting their employees’ expectations to effectively and efficiently manage their human resources, and supervisor support is essential for meeting these expectations.

According to the authors’ knowledge, this study is the first to assess the effect of supervisor support on TI, the mediating role of WFC and the moderating role of PR. In addition, the authors aimed to fill the research gaps on yacht captains, as a profession requiring expertise and field experience, and on PR in the tourism industry.

The primary purpose of this study is to evaluate the positive influence of human resource management practices (HRMPs) on job satisfaction (JS) and affective commitment (AC).

Data were collected through a self-administrated questionnaire disseminated in 19 resort hotels in Egypt’s Red Sea region. The structural equation modeling results indicate that HRMPs significantly affect JS and AC through mediation effects.

This study highlights the importance of a hotel’s behavior in fulfilling its HRMPs obligations on employee attitudes and behaviors. Effective HRMPs (i.e. recruitment and selection, training and socialization and security) positively influence employee outcomes like JS and AC. JS has a significantly positive relationship with AC and a mediating effect on the link between HRMPs and AC.

These results cannot be generalized to the overall Egyptian hospitality sector context. The survey data are self-reported, so future research should investigate hotel managers and guests through interviews or focus groups.

Effective HRMPs should increase JS and AC. human resource managers should emphasize the critical role of HRMPs in enhancing JS and AC and motivating hotel employees to remain with their hotels. They should also develop a robust framework to improve JS and AC with HRMPs effectively. This study provides a conceptual model for researchers in the HRM literature.

To the best of authors’ knowledge, this is the first study to empirically investigate the impact of HRMPs on JS and AC in the Red Sea region, with significant academic and practical implications. This research is unique in presenting a conceptual model exposing the AC of organizational commitment.