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This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on how to estimate, interpret, and present interactive regression models, and explain seldom-used but easily-implemented methods to report conditional marginal effects. We also examine the use of interaction terms in tax and financial reporting trade-off studies, evaluating the conceptual fit between a regression model with interactions and alternative definitions of trade-off. Although we advocate the use of interactive models, noise levels common in accounting research greatly reduce the ability to detect interaction effects.

The current research studies are inconclusive about the positive or negative effects of group faultlines, especially in the Chinese context. To address this issue, this study aims to adopt an interactive perspective to explore the group interaction process. Specifically, this study proposes a new construct “interactive faultlines” to integrate overall faultlines and separate faultlines, and based on categorization-elaboration model (CEM), develops an integrated moderated mediation model to examine when and how interactive faultlines facilitate or inhibit group creativity.

This study tests the model with the samples of 405 employees from 95 groups in China, carrying out confirmatory factor analysis, regression analysis and process.

This study finds that the indirect effect of informational faultlines on group creativity through information elaboration is positive when social faultlines are low, but negative when social faultlines are high.

This research provides some practical implications on how to manage group compositions and coordinate group interaction process to make full use of the potential benefits of diverse information and avoid the possible detriment from social categorization.

This study adopts an interactive perspective to consider informational faultlines and social faultlines simultaneously, and constructs a focal concept “interactive faultlines.” Based on CEM, it also offers a fine-grained picture of the double-edged relationship between informational faultlines and group creativity by identifying social faultlines as a moderator and information elaboration as a mediator, which advances knowledge about the linkages between interactive faultlines and group creativity. Particularly, this study is rooted in the Chinese context and brings in indigenous attributes derived from an analysis of Eastern cultures to elucidate the particular effect of informal social connections.

The purpose of this paper is to examine the interactive effect of human capital in financial development–economic growth nexus. Relative to the quantity-based measure of enrolment rates, the main aim was to determine how quality of human capital proxied by pupil–teacher ratio influences the relationship between domestic financial sector development and overall economic growth.

Data are obtained from the World Development Indicators of the World Bank for 29 sub-Saharan African (SSA) countries over the period 1980–2014. The analyses were conducted using the system generalised method of moments within the endogenous growth framework while controlling for country-specific and time effects. The author also follows Papke and Wooldridge procedure in examining the long-run estimates of the variables of interest.

The key finding is that, while both human capital and financial development unconditionally promotes growth in both the short and long run, results from the interactive terms suggest that, irrespective of the measure of finance, financial sector development largely spurs growth on the back of quality human capital. This finding is also confirmed by the marginal and net effects where the interactive effect of pupil–teacher ratio and indicators of finance are consistently huge relative to the enrolment. Statistically, the results are robust to model specification.

While it is laudable for SSA countries to increase access to education, it is equally more crucial to increase the supply of teachers at the same time improving on the limited teaching and learning materials. Indeed, there are efforts to develop rather low levels of the financial sector owing to its unconditional growth effects. Beyond the direct benefit of finance, however, higher growth effect of finance is conditioned on the quality level of human capital. The outcome of this study should therefore reignite the recognition of the complementarity role of human capital and finance in economic growth process.

The study makes significant contributions to existing finance–growth literature in so many ways: first, the auhor extend the literature by empirically examining how different measures of human capital shape the finance–economic growth nexus. Through this the author is able to bring a different perspective in the literature highlighting the role of countries’ human capital stock in mediating the impact of financial deepening on economic growth. Second, the author makes a more systematic attempt to evaluate the relative importance of finance and human capital in growth process while controlling for several ancillary variables.

The significance of physician-user interaction has been widely acknowledged in offline and online healthcare consultation. However, limited attempts have been made to explore the influence of physician-user interaction on users' perceived service quality (PSQ) in the mobile context. Based on the literature on physician-user interaction and media synchronicity theory, this study proposes a theoretical model where the interactive factors common across the offline, online and mobile context, i.e. physicians' informational support and emotional support, the interactive factors unique in the mobile context, i.e. physicians' response speed and voice service, and the interaction between the two categories of interactive factors predict users' PSQ in mobile consultation.

This study collects consultation records between 25,225 users and 738 physicians from a leading Chinese mobile consultation application, and employs linear regression to verify the proposed theoretical model.

Physicians' informational, emotional support, response speed and voice service are found to have significant positive impacts on users' PSQ. Besides, physicians' response speed strengthens the positive impacts of physicians' informational and emotional support on users' PSQ, while physicians' voice service weakens the positive link between physicians' informational support on users' PSQ.

This study contributes to the antecedents for users' PSQ in mobile consultation by identifying unique interactive factors in the mobile context, and highlighting the individual and interaction effects of different physician-user interactive factors. Besides, this study employs novel methods, which leverages text classification and text pattern recognition to more accurately depict physicians' online behaviors based on objective communication records.

Marketing and branding literature has provided important insights into the context, environment and individual factors that shape customer brand experience. However, a holistic view on context and environmental influence on enhancing brand experience, specifically in the online social media network context, has not been considered. In addition, main focus of the previous research is on antecedent and consequence of brand experience rather strategy for enhancing brand experience. This paper aims to propose a contingency model for enhancing brand experience to provide a more holistic framework in the uncertain and complex nature of online social media network.

The proposed framework is based on previous literature that is identified and integrated to propose effectiveness of the contingent determinants on brand experience in different interactional circumstances.

The proposed framework implies that brand characteristics and interactive complexities of online social media networks cause contingency to the marketers or brands’ strategic attempt in delivering superior brand experience in online social media network context. These forces are as follows: online social media network characteristic (interactivity); brands’ co-creation characteristics (consumers’ and stakeholders’ participation); brand’s technical and operational competency (brands’ knowledge, ease of interactive platform); internal human resource characteristics (employees’ behaviour, brands culture, brands reputation); and customer interactive characteristics (customer demographic characteristics, customer motivation, customer attitude). These identified forces can be optimized to formulate strategies in the interactive medium for enhancing brand experience.

This paper proposes a contingency model as well as research propositions that need to be validated and confirmed empirically. While narrowing down the current identified gap in brand experience literature by proposing a novel perspective to the concept, this research broadens and deepens understanding of the concept of brand experiences, how it is linked to the context and contextual factors. This contingency framework elucidates the resources that marketers, practitioners can use to enhance, limit or maintain all the dimensions within brand experience.

A holistic view on context and environmental influence on enhancing brand experience, specifically in the online social media network context, has not been considered so far. Although literature demonstrates the positive outcome of brand experience, little attention has been paid to enhancing customer brand experience, specifically in the context of online social media networks with various complex forces acting and influencing the way customers experience a brand.

Existing supply chain literature provides examples of countermeasures that firms can adopt to mitigate abnormal or catastrophic supply chain disruptions. However, none address reducing interactive complexity prior to adopting countermeasures to mitigate everyday or normal supply chain disruptions. Most mitigation strategies focus on adding capabilities or resources to protect an organization. Here, the authors aim to consider an alternative strategy of examining current processes to determine whether processes can be simplified by using the normal accident theory and its constructs of interactive complexity and coupling as a theoretical basis.

The authors develop a model based on the normal accident theory and use logistic regression to test their propositions in the context of a steel processing plant and its customers.

The findings show the importance of reducing interactive complexity to mitigate supply chain disruptions. However, high inventory is not considered a significant countermeasure, and high inventory levels may increase the likelihood of causing a disruption downstream. These findings support the lean management approach of operating under low inventory levels while eliminating complexity to make problems more visible, causing fewer disruptions.

While others have examined the impact of mitigation strategies conceptually, no study has captured information from actual supply chain disruptions to assess how interactive complexity and inventory levels affect disruption potential at downstream customers' facilities. Capturing information from supply chain disruptions enables managers to assess the situation as the disruption is occurring. The authors suggest a strategy in which countermeasures that increase slack in the system should be considered only after the system is sufficiently simplified to mitigate disruptions.

This study aims to address the gap in hospitality and tourism (H&T) research concerning green creativity (GC) and seeks to identify the ways in which the interaction between spiritual incentives (SI) and material incentives (MI) affects the relationships among green intrinsic motivation (GIM), green extrinsic motivation (GEM) and GC.

In accordance with the preferred reporting items for systematic reviews and meta-analyses (PRISMA) guidelines, this paper examines studies related to GC in the H&T industry and analyses them using content analysis and critical analysis.

By integrating self-determination theory and the componential theory of creativity, this study enhances the understanding of the interactive moderating role played by SI and MI in the relationship between green motivation and GC. When the level of SI is high and the level of MI is low, GIM has the strongest positive impact on GC. When the levels of MI and SI are both high, GEM has the strongest positive effect on GC.

In practical terms, “high SI-low MI” is the optimal combination for achieving high GC and promoting sustainable long-term green-oriented incentives.

To the best of the authors’ knowledge, this paper represents the first investigation of the interactive moderating effects of SI and MI on the relationships among GIM, GEM and GC, thus enriching the research on the factors influencing green motivation and GC. In addition, this paper proposes a better decision-making basis for organizations facing a green-oriented incentive situation, according to which “high SI-low MI” can facilitate the achievement of high GC at a low cost.

This study aims to investigate the main and interactive effects of three employee attributes, namely, employee friendliness, helpfulness and respectfulness, on customer satisfaction in Mainland China.

A 2 × 2 × 2 between-subjects experimental design enabled an eight-scenario study depicting a service experience manipulated by employee friendliness (high/low), helpfulness (high/low) and respectfulness (high/low).

It is found that the effect of respectfulness has the strongest impact on customer satisfaction. Customer satisfaction generated by helpfulness is higher when respectfulness is high rather than low, while the interaction between helpfulness and friendliness is not found, even though helpfulness exerts a stronger effect than friendliness on customer satisfaction. Customer satisfaction is also maximized when all three positive interpersonal attributes all jointly presented. Interestingly, the absence of respectfulness tends to trigger a negative effect, while the display of friendliness results in a positive effect.

Beyond the joint positive effects on service outcomes, different interaction patterns reveal that the display of friendliness is desirable and beneficial to enhance interpersonal outcome. However, the communication of respect is crucial, and, as such, managers and employees need to strive for a good balance on how to demonstrate these behaviours in critical moments such as service recovery. The findings from relative and interactive effects of three employee attributes are new in the literature and provide significant theoretical and managerial contributions for both researchers and managers.

This study takes the first step in decoding the cultural meaning of employee attributes through integrating Chinese traditional philosophy, Li (i.e. politeness), into a specific service setting by examining its comparative effects with other attributes.

The aim of this paper is to study the effects of pro‐diversity practices on perceived insider status, and explore the moderating role of leader‐member exchange in this relationship. The main and interactive effects on PIS are studied for cultural minority and majority groups.

Research hypotheses are tested with a questionnaire administered to 210 employees working in three Canadian organizations engaged in diversity management.

Results indicate that the main and interactive effects of organizational fairness and leader‐member exchange on perceived insider status are significant. The interactive effect on perceived insider status is higher for cultural minorities than for other employees.

This study shows the importance of perceived insider status in the field of diversity, identifies organizational fairness and leader‐member exchange as two significant organizational antecedents to perceived insider status, and describes the mechanisms linking these antecedents to perceived insider status (the interaction effects).

The main contribution of the research resides in the identification of perceived insider status as a variable that deserves more attention in the field of diversity. The article invites future research to explore the behavioral consequences of perceived insider status in diverse teams, and to pursue the understanding of mechanisms leading to feelings of inclusion.

The purpose of this paper is to determine the impact of mass collaboration on the knowledge-sharing process in the manufacturing sector of Iraq in the mediation of innovation capability.

This study is quantitative in nature in which the data has been gathered from the primary sources of information through a survey questionnaire from 225 respondents. The structural equation structural equation modeling technique has been used to analyze the data along with the path assessment and confirmatory factor analysis confirmatory factor analysis.

The results of this study determined that in the context of the interactive system and mutual adjustment, the mediation of innovation capability is partial whereas, in the context of shared understating, the mediation is full. In addition to this, an interactive system and mutual adjustment had a significant effect on the knowledge sharing process, while the shared understanding was determined to have an insignificant effect on the knowledge sharing process.

The findings of this study are limited to the manufacturing sector of Iraq. In addition to this, the study includes a limited sample size which must be increased by future researchers.

This paper ensures originality in the context of Iraq, as the associations tested in this study have not been tested previously considering Iraq.