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This chapter proposes a conceptualization of joyful leadership as a unique leadership style and identifies a future research agenda to further explore the concept. While the concept of joyful leadership appears repeatedly in the nonacademic literature, including in blogs, vlogs, and podcasts, there is limited reference to joyful leadership in the academic literature highlighting a lack of academic rigor around the concept. Joyful leadership is proposed as a unique leadership style with specific patterns of behavior demonstrated by the leader. This research draws on understandings of emotion, positive affect, and leadership in the academic literature to develop a conceptualization of joyful leadership.

The proposed conceptualization is based on an extensive literature review drawing from both the leadership field and the study of emotions including various theoretical perspectives from these diverse fields.

Based on discrete emotion theory a conceptualization of joyful leadership as a unique leadership style is presented, identifying key patterns of behavior associated with joyful leadership including discrete autonomic patterns, actions, nonverbal signals, and identified feelings.

This research outlines a conceptual model to provide an understanding of the concept of joyful leadership as a unique leadership style. It draws on the current study of emotion, positive affect, and leadership and more specifically examines the concept of joyful leadership aligned to discrete emotion theory. This particular theory of emotion, when examined in relation to leadership, provides a basis for the concept of joyful leadership as a leadership style and the basis for its proposed characteristics and outcomes.

This study aims to highlight the impact of altruistic-self and hunger awareness on socially responsible food consumption through the lens of self-awareness and self-congruity theories due to the great challenge of Sustainable Development Goal 2: Zero Hunger.

A survey was conducted with a sample of 812 respondents. Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) confirm each variable's structure through the measurement model and test the hypothesis to support a structural model.

The results highlight that the combination of altruistic-self and hunger awareness (AS-HA congruence) drives consumers to execute socially responsible food consumption. Meanwhile, consumers' food-saving attitude mediation translates to the attitude towards responsible and ethical use increasing socially responsible food consumption, a contextual development in the theory of congruence. Conversely, hunger awareness is not confirmed as significantly influencing socially responsible food consumption.

This research provides valuable insights for academicians and practitioners in developing food waste management strategies that can be implemented to reduce food wastage.

Food waste is a global concern and is challenging for many manufacturing, distribution and individual wastage levels. However, food wastage by consumers is one of the most critical problems which can be minimised with awareness and attitudinal changes in behaviour as a form of socially responsible consumption.

This study aims to investigate the effects of peers on corporate payout policies in one of the largest emerging markets – India. It also examines the motives for mimicking payout decisions.

The sample is composed of 3,024 non-financial and non-government firms listed on the National Stock Exchange (NSE) and Bombay Stock Exchange (BSE) for the period 1995 to 2020. To encounter the endogeneity problem, the instrumental variable technique based on peer firms' idiosyncratic risk is used to estimate the effects of peers on firms' payout policy. To define peer reference groups, the authors use the basic industry classification of the firms.

The results indicate a significant positive impact of peers on firms' dividend policies in India. A firm with all dividend-paying peers is more likely to declare dividends than the one with no dividend-paying peers. Further, peer effects are found to be more pronounced amongst larger and older firms, thus supporting the rivalry theory of mimicking.

To the best of the authors' knowledge, the present study is the first of its kind that attempts to understand peer effects on payout decisions in an emerging market India, that offers a unique institutional setting. Moreover, the authors extend the existing literature by investigating the peer effects on a firm's payout policies considering various firm-level characteristics, such as growth opportunity, cash holding, financial constraint and profitability, which previous studies have not taken into consideration. These results provide additional insights into the heterogeneity and motives behind peer effects.

In this chapter, we outline the background to the present volume, including the history of the Emonet group and the origins of the book series. We argue that the volume subtitle “A coat of many colors” reflects the diversity of approaches to studying emotion in organizational settings. We then provide a summary of the 11 contributor chapters in the volume, which illustrates the wide range of emotion-related topics covered in the volume.

This chapter provides an overview of the chapters in the volume, and gives a brief summary of each chapter, explaining how each fits into the overall theme of the volume and listing the key contribution of each chapter.

The introduction concludes with a summary of main findings of the chapters, and how they shape the future of the field, concluding that, since emotion-related topics nowadays are so integrated into the mainstream literature in organizational behavior and organization theory, maybe there is no longer a need to address emotions as a stand-alone topic.

The chapters in this volume address a wide range of emotion-related topics in the fields of organizational behavior and organization theory and point to the future of research in this field.

This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting.

Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others.

The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions.

Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved.

The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting.

This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries.

Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

The purpose of this study is to investigate (1) how managers respond to stock price crashes, (2) why they respond and (3) how their responses affect shareholders.

This study employs a panel regression with various firm-level controls and firm- and year-fixed effects. The sample is comprised of 101,532 firm-year observations with 11,727 unique firms from 1950 to 2019. Using mutual fund flow redemption pressure as an exogenous variable to stock price crashes, the paper provides further evidence of the causality of documented findings.

Management becomes more focused on improving transparency, raising investment efficiency, reducing agency conflicts and regaining the trust of shareholders by investing in social capital and employee welfare. These actions increase firm value. This study also suggests that management undertakes these actions out of concern for their tenure of employment.

The catalysts of stock price crashes are well documented, but much less is known about what happens following stock price crashes. This study provides more insights into the understanding of corporate crisis management practices following adverse events.