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This chapter focuses on testing optimal capital structure theory: The role of intervening variable debt to equity ratio (DER) on the influence of the financial performance, Ownership Structure of Independent Board of Commissioners (IBCO), Audit Committee (ACO), and Institutional Ownership on Firm Value. The research design was explanatory research using path analysis. Using purposive sampling, 61 manufacturing companies, observation period from 2014 to 2018 with 286 N samples. The research novelty empirically can prove the role of intervening variable DER on the effect of return on assets (ROA) on firm value and shows the market response to the ROA is fully reflected by DER, indicating the existence of an optimal capital structure. The role of DER on the effect of ROE and IBCO on firm value is a partial mediation with the inverse direction. This phenomenon shows that the mechanism of forming a balance between the responses of investors and creditors relates to debt financing.

Drawing on social exchange theory, this study aims to investigate the relation of customer sexual harassment (CSH) and customer-oriented organizational citizenship behaviors (customer-oriented OCB), as well as the mediation of customer–employee exchange (CEX) and the moderation of hostile attribution bias.

The hypotheses were examined through a field study performed in six hotels in three Chinese cities and an experimental study.

The results revealed that CSH undermined the quality of CEX, leading employees to withdraw from customer-oriented OCB. Additionally, the hostile attribution bias of service employees reinforced the direct relationship between CSH and CEX and its indirect relationship with customer-oriented OCB via CEX.

The findings suggest that hospitality organizations should endeavor to reduce the occurrence of CSH, and that by valuing and encouraging the development of high-quality CEX, they can mitigate its detrimental effects. Special attention should also be paid to hospitality employees holding strong hostile attribution bias.

First, to the best of the authors’ knowledge, this is one of the first studies to explore the influence of CSH on customer-oriented OCB among hotel employees. In addition, examining the effect of CSH from the social exchange perspective represents a new theoretical approach. The finding also contributes to the literature on CEX by identifying an important antecedent. Finally, by investigating hostile attribution bias as a moderator, this research provides insights into how individual differences moderate the destructive influence of CSH.

Strategic decisions leaders make involving organizational changes such as mergers and acquisitions (M&A), divestitures, and downsizing, which can influence and/or interact with other organizational factors. For example, within the context of M&A, changes impact financial performance, firm behaviors, and organizational culture. In addition, strategic decisions for these types of change can also interrelate with other more intrapersonal factors, including both leaders’ and employees’ health and well-being. Employee stress, also referred to as “merger syndrome,” outlines individual negative impacts of the changes including, but not limited to, cynicism and distrust, change wariness, and burnout, all accumulating to psychological effects including increases in detachment to work, stress, and sick leave. In this chapter, the authors outline the different impacts M&A phases have on stress and well-being and how they interrelate with the strategic decisions leaders make. The authors also outline future research opportunities and practical implications for how leaders and employees could better manage future major changes such as M&A activities.

This study aims to determine whether or not fashion retail brands can maintain their essence by providing personalized care through conventional face-to-face interactions or the use of e-services.

An exploratory investigation is being conducted to attain this goal. According to the findings of this research, Chatbots have an impact on consumer loyalty. The quality of a Chatbot’s system, service and information are all critical to providing a positive consumer experience.

The study concluded that Chatbot e-services might potentially enable dynamic and fascinating interactions between firms and their consumers. To personalize a Chatbot, firms might change the tone of the language used. Customers are more likely to use a Chatbot if it resembles a real person, which increases their pleasure and confidence in the product.

More precisely, the emphasis of the inquiry was on Chatbot, a relatively new digital tool that offers user-friendly, personalized and one-of-a-kind support to customers. Using information supplied by consumers, the authors examine a five-dimensional model that gauges how customers feel about Chatbots in terms of their ability to communicate with users, offer amusement, be trendy, personalize interactions and solve problems.

This study aims to explore the impact of leader emotional labor on employee voice. According to the emotion as information theory and the voice as a deliberate decision-making process framework, this study develops and tests a model that examines the mediating effects of psychological safety and perceived voice efficacy in this relationship.

This study conducted two studies to test hypotheses. Study 1 used a quantitative research methodology using a two-wave survey of 435 employees and 58 leaders in China. The research model was analyzed using multilevel path analyses. Study 2 collected 301 full-time employees from Prolific Platform. Hypotheses were tested using Mplus.

The results in Study 1 reveal that leader deep acting has a positive indirect relationship with employee voice via psychological safety. Conversely, leader surface acting has a negative indirect effect on employee voice through psychological safety. The results in Study 2 supported the hypotheses.

This study contributes to the voice as a deliberative process literature by introducing leader emotional labor as an antecedent of voice behavior. Additionally, this study indicates that perceived psychological safety and perceived voice efficacy are two important mediating mechanisms for implementing voice behavior.

This study proposes a model that influences customer citizenship behavior during COVID-19, and empirically tests the effects of fast-food restaurant customers' perceptions of justice (price and procedural justice) on trust; trust on satisfaction and loyalty; and trust, satisfaction and loyalty on customer citizenship behavior. Furthermore, it was questioned whether there was a disparity between customer expectations based on the restaurant's image and consumption experience.

The data were gathered from customers of fast-food restaurants in the shopping centers in Turkey. The data set, which included 437 valid questionnaires, was subjected to CFA for validity and reliability, SEM analysis for hypothesis and paired sample t-Tests for the research questions.

The findings of the study indicate that perceived justice affects customer trust, which, consequently, affects customer loyalty and satisfaction during the COVID-19 period. Findings also demonstrate that, while customer loyalty and trust increase customer citizenship behavior, customer satisfaction alone is insufficient to increase customer citizenship behavior. The study also shows that during the COVID-19 period, fast-food restaurants should have raised awareness of employees’ fair behaviors toward the customers and provided additional services to differentiate themselves in the market. Also, it indicates that customer expectations related to price, cleanliness and professional appearance of staff are not met after taking service.

No research has been found in the literature focusing on the expectations, justice, trust, satisfaction, loyalty and citizenship behaviors of fast-food restaurant customers in the COVID-19 pandemic process. Therefore, the results can fill the gap in relevant literature by testing the relationships between justice, trust, satisfaction, loyalty and citizenship during the pandemic and provide inferences for fast-food business owners.

Performing emotional labour is required of customer-contact employees (CCEs) to regulate their emotions through acting to conform to organisational display rules. Prior research is focused on investigating the detrimental outcomes of CCEs engaging in emotional labour acting to meet these display rules and organisational-related antecedents. This study takes a fresh perspective to propose how acting deriving from job engagement is related to employee burnout. Emotional intelligence is modelled as a moderator in these relationships.

The current study focuses on customer contact employees who are currently employed within the banking industry located in the United States of America. Participants of the study were recruited using panel data through Qualtrics both symmetrical and asymmetrical methods were employed in this study to test the proposed relationships.

The findings show that, prior to including EI in the analysis, job engagement was negatively related to surface acting but positively related to deep acting. However, when EI was entered in the equation, the relationship between job engagement and deep acting became negative. EI was also negatively related to both surface and deep acting. EI significantly strengthens the emotional labour process of engagement towards emotional labour strategies as well as lessening burnout. The asymmetrical analysis offer more insights to the proposed relationships.

This study employs both symmetrical and asymmetrical methods to examine emotional labour, emotional intelligence and employee burnout. In particular, job engagement proposed as an antecedent to acting strategy is novel. The study offers some novel insights into emotional labour and emotional intelligence research. The findings have practical implications for HR practitioners and management in the service organisations.

In response to the users of financial statements’ need for better communication value from audit reports, auditors are required to expand the format and content of their reports. This paper aims to investigate the heterogeneity of key audit matters (KAM) for big4 audit firms.

Using a pool of 273 year-observations from the Omani capital market for the period 2016–2019, a quantile regression approach is adopted to achieve this purpose because it can provide a broader picture of this heterogeneity.

The results indicate that all types of big4 audit firms are associated with lower numbers of KAM. However, each big4 audit firm reports these KAM differently. Also, the results indicate heterogeneity in the number of KAM among the partners of each firm. Specifically, partners in some big4 audit firms show a significant association with fewer KAM while others are insignificant. Some partners of Ernst and Young show a positive association with a higher number of KAM. Overall, the results confirm the heterogeneity among auditors in styling their KAM disclosure.

There are crucial implications for various policymakers. This paper is the first to analyse KAM aspects at the partner level and use quantile regression to detect the effect of audit firms on KAM.

Drawing on the self-cognitive theory, this study aims to propose a conceptual model that links customer mistreatment with different types of helping behaviors through the self-efficacy mechanism.

The empirical analysis made use of the original data of three hotels located in southern China. The authors tested the hypotheses with a three-wave survey of a sample of 430 frontline workers in 95 groups.

Customer mistreatment may reduce employees’ self-efficacy, which has both positive and negative effects depending on the type of helping. Moreover, the coworkers’ supporting climate buffered the influence of self-efficacy on autonomous and dependent helping.

The authors resolve the ambiguity surrounding customer mistreatment-helping and self-efficacy-helping relations. Thus, the authors extend the knowledge on the influence of customer mistreatment and self-efficacy on helping behaviors by establishing that both positive and negative effects may exist depending on the type of helping. Moreover, this study identifies the predictive role of self-efficacy in autonomous and dependent helping.

The objective of this study is to propose a model for the implementation of a technological platform for participants to develop solutions to problems related to the Fourth Industrial Revolution (4IR) megatrends, and taking advantage of artificial intelligence (AI) to develop their complex thinking through co-creation work.

The development of the model is based on a combination of participatory action research and user-centered design (UCD) methodologies, seeking to ensure that the platform is user-oriented and based on the experiences of the authors. The model itself is structured around the active and transformational learning (ATL) framework.

This study highlights the importance of addressing 4IR megatrends in education to prepare students for a technology-driven world. The proposed model, based on ATL and supported by AI, integrates essential competencies for tackling challenges and generating innovative solutions. The integration of AI into the platform fosters personalized learning, collaboration and reflection and enhances creativity by offering new insights and tools, whereas UCD ensures alignment with user needs and expectations.

This research presents an innovative educational model that combines ATL with AI to foster complex thinking and co-creation of solutions to problems related to 4IR megatrends. Integrating ATL ensures engagement with real-world problems and critical thinking while AI provides personalized content, tutoring, data analysis and creative support. The collaborative platform encourages diverse perspectives and collective intelligence, benefiting other researchers to better conceive learner-centered platforms promoting 21st-century skills and co-creation.