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This study aims to investigate the associations among different leadership styles and employees' taking charge. Applying Person–Environment (P-E) fit theory, the current study further explores employees' intrinsic motivation as an important individual factor that possibly moderates the hypothesized relationships.

In this field study, 212 supervisor–employee matched multi-source data were collected from multiple organizations located in South Korea. Data were analyzed with multiple hierarchical regression.

Empowering leadership is positively related to employees' taking charge, whereas directive leadership is negatively associated with it. Results of the current study further support that intrinsically motivated employees exhibit more taking charge when their leader shows empowering leadership but reduce their taking charge when their leader demonstrates directive leadership.

The current empirical results could not infer causality due to a cross-sectional research design.

Organizations should develop and embrace empowering leadership if the employees' self-started and change-oriented behavior, taking charge, is particularly critical to fostering organizational effectiveness.

This study extends the literature on leadership and employee proactivity by examining different leadership styles as predictors of employees' taking charge. Based on the current study results, empowering leadership could work as a facilitator and directive leadership as a barrier to employees' taking charge.

To the best of the author’s knowledge, the author conducts the first detailed review on the impact of ownership variables on corporate tax avoidance, based on 69 archival studies over the two last decades.

Referring to an agency-theoretical framework, the author differentiates between six categories of ownership (institutional, state, family, foreign, managerial and cross-ownership/ownership concentration). The author also includes research on ownership proxies as moderators of other determinants of tax avoidance.

The review indicates that most research refers to institutional, state and family ownership. Moreover, except for state ownership, no clear tendencies on the impact of included ownership types can be found in line with the author’s agency-theoretical framework.

Regarding research recommendations, among others, the author stresses the urgent need for recognizing heterogeneity within and interactions between ownership proxies. Researchers should also properly address endogeneity concerns by advanced econometric models (e.g. by the difference-in-difference approach).

As international standard setters have implemented massive reform initiatives on both tax avoidance and corporate governance, this literature review underlines the huge interaction between those topics. Firms should carefully analyze their ownership structure and change their tax planning due to owners' individual tax preferences.

This analysis makes useful contributions to prior research by focusing on six categories of ownership and their impact on tax avoidance in (multinational) firms and moderating effects. The author provides a detailed overview about current archival research and likes to guide researchers to focus on ownership heterogeneity and endogeneity concerns.

Increased emphasis is being placed on developing creative approaches when working with children in research settings, especially with sensitive research topics like violence against children. Community art is a social form of art that gives artists the opportunity to work in collaboration with the public, with the aim of highlighting and addressing specific social issues. This chapter reflects on an art exhibition organised in Reykjavík called Wishes of Icelandic Children. The project was a collaboration between artists and children. The aim of the chapter is to present how an art exhibition may put violence that children experience into focus and encourage attendees to reflect on the subject by looking at descriptive pictures and texts from the Convention on the Rights of the Child and then writing comments about their thoughts and feelings. The research questions are: How do children express themselves about sensitive topics such as abuse and violence? Can community art enable professionals to better support increased participation of children in discussions about abuse and violence? This study involved a qualitative thematic analysis of comments written by children after having seen the exhibition. Three students took part in the analysis process as co-researchers. The exhibition was successful in creating a platform where children could express themselves on topics concerning abuse and violence. Many comments expressed an ardent desire to end violence in society, especially emphasising bullying, which can limit young people's capacity to feel safe and express themselves.

The present work investigates the micro-mechanisms underlying the link between psychological contract violation (PCV) and incivility in women employees. Building on social exchange theory (SET) and the norm of reciprocity, the authors utilized a multi-dimensional variable, labeled “Aggressive Reciprocal Attitude” (ARA), composed of three sub-constructs, namely anger, hostility and negative reciprocity, to explain negative women's uncivil behaviors. Further, the effect of conscientiousness is hypothesized to restrain the mechanism of ARA.

Confirmatory Factor Analysis (CFA) and Covariance-based Structural Equation Modeling (CB-SEM) were used on a sample of 194 women from 4 different organizations to empirically validate the proposed conceptual model and test the hypothesized relationships.

Women's ARA is shown as a partial mediator of the relationship between PCV and incivility. Conscientiousness significantly moderates the link between ARA and incivility.

Managers should avoid stereotyping women as more compliant and submissive. Based on women's tendency to reciprocate negatively, this study’s findings suggest that reducing the negative reciprocity attitude is advisable by demonstrating that negative responses are an unsuccessful strategy and encouraging other forms of reaction.

By introducing the negative reciprocity attitude in the construction of the variable ARA, the authors overcome the contradiction between the social role theory, according to which women avoid unsociable behaviors, and studies demonstrating a remarkable presence of conflicts among women.

This study provides new insights into the relationship between the heterogeneity of institutional investors (IIs) and corporate tax avoidance (CTA). It also investigates whether family ownership moderates this relationship.

Based on a sample of 200 French-listed firms from 2008 to 2017, we use the generalized method of moment (GMM) estimator proposed by Arellano and Bover (1995) and developed by Blundell and Bond (1998) to address endogeneity and omitted variable concerns.

The results show that passive IIs are associated with an increase in the level of tax avoidance. However, active ones significantly decrease the levels of tax avoidance practices. Moreover, we show that institutional activism is not sufficient to control managerial actions, particularly in the context of controlled family businesses. The results suggest that families may expropriate the rights of minority shareholders through a controlling coalition with passive IIs.

This study has several practical implications. First, the results are useful for policymakers who should constrain passive IIs to provide only one service (asset management). Second, this study may sensitize family owners to the need to cooperate with active IIs that are effective in monitoring the firm. In particular, families should be willing to sacrifice some of their socioemotional wealth to promote a balanced ownership structure, which is important for responsible and effective corporate governance.

This paper extends previous research by investigating the heterogeneity of IIs in terms of horizon, ownership and control. In addition, this paper sheds a new light on how family firms behave regarding tax avoidance practices in the presence of active and passive IIs.

In exploring how small and medium-sized enterprises (SMEs) overcame COVID-19 restrictions by deploying their specific dynamic capabilities to pivot their business models, this article explains the novel approaches that SMEs take and how they have responded to the financial challenges that arose from the pandemic.

The article adopts a dynamic capabilities lens to explain: (1) the specific financial effects of the relatively “short” (seven week) COVID-19 lockdown during March and April 2020 on SMEs; (2) the barriers they faced; and (3) how they overcame these barriers. The data were collected via semi-structured interviews with the owner-manager or a senior manager in each surveyed SME. The interview data were analysed using NVivo.

Analysis of the findings revealed five key factors: (1) the capability of SMEs to access external resources, especially entrepreneurial finance; (2) their ability to reconfigure resources and plan for the longer term, yet retain flexibility; (3) how entrepreneurial learning provided the capability to deal with the “unplanned” events/uncertainty; (4) the importance of networking and sources of information; and (5) the remarkable optimism for a future recovery, despite the difficulties of the trading period.

This research fills a unique niche, as no previous studies have examined the resilience and dynamic capabilities of SMEs during a complete lockdown and business shutdown of this magnitude. This context, unprecedented in the history of modern economies, offers a new lens through which to understand the mechanisms of business survival and adaptation in times of severe disruptions. No previous studies have been conducted in unique circumstances during a time when SMEs were faced with such a strict lockdown with travel and business completely shut down.

Following a bibliometric approach, this study examines research on brand and branding in family businesses (FBs) to identify influential sources and main areas of knowledge, proposes an integrative framework that provides a holistic perspective of this field with an interdisciplinary cross-fertilization view and explores new avenues for future research and practice.

Based on 449 bibliographic references retrieved from the Web of Science database through a systematic process, the authors employed bibliographic coupling analysis to visualize the relationships among key works in the field and subsequently performed a literature review to deepen the analysis.

The bibliographic coupling analysis structured the existing research into six thematic clusters. Four of them follow an internal perspective and focus on FB identity and its influence on the construction of corporate brand identity, whereas the other two follow an external perspective that explores how FB brands are communicated and perceived by stakeholders and the influence of corporate brands and branding on FB image and reputation. Drawing from an in-depth review of the literature, this study offers a novel integrative framework, together with a set of proposals with managerial and theoretical implications.

The proposed framework aims to clarify the relationship between internal identity and management to build and communicate a FB brand. The study also shows the symbiosis that exists among family values, corporate reputation, brand equity and awareness in FBs. The existing interconnection between the family and business generates unique associations that are difficult to imitate.

This study is the first documented attempt at a bibliometric analysis of brands and branding in FBs, which serves to clarify the linkages between different research streams and connecting marketing, organization and FB literature to guide future research. Moreover, the integrative framework provides researchers and practitioners with a better understanding of its scope, highlighting the importance of corporate brand strategies beyond the boundaries of marketing departments.

The purpose of the research paper is to investigate the relationship between personality traits and investment decisions in the crypto market, including cryptocurrencies and NFTs. The study aims to explore the effect of dark personalities and the big five personalities on investment decisions in the crypto market.

The research was conducted through two online questionnaire studies. In Study 1, data were collected from the general public, while in Study 2, data were collected from crypto investors. The researchers analyzed the effect of dark personalities and the big five personalities on investment decisions in the crypto market.

The present research found that Machiavellianism, narcissism, psychopath, sadism and extraversion have positive effects on having crypto investments. In addition, focusing on actual crypto investors, the present paper showed that personalities including Machiavellianism, narcissism, psychopath, consciousness and extraversion have statistically significant effect on investment decisions such as making investments in Bitcoin.

The study is original in exploring the relationship between personality traits and investment decisions in the newly emerging crypto market, including cryptocurrencies and NFTs. The research provides insights into how different personality traits affect investment decisions in the crypto market, which can be valuable for investors in making informed decisions.

Reservation of travel and leisure services through the digital environment has gained a growing role in society, influencing the revolution of the sector. It needs to be noted that there is a considerable lack of formal approaches to the identification of factors for the positive reception and use of these digital tools. For this reason, it is necessary to establish the main factors influencing the adoption and use of digital travel and restaurant platforms (TRPs), adding to the theoretical model two new factors: trust and word-of-mouth (WOM). This paper aims to discuss the aforementioned ideas.

A theoretical model has been proposed, based on the extended unified theory of acceptance and use of technology (UTAUT2). Data collection was conducted through an online survey, in which 331 responses were compiled. Data obtained were analysed using structural equation modelling (SEM) with AMOS v27 software.

The results show that performance expectancy and WOM have a significant impact on the adoption of TRPs. However, it was found that effort expectancy, social influence, facilitating conditions, trust and price/value are not significant variables.

This research confirms that WOM communication positively influences the use of TRPs, facilitating various aspects for restaurant customers, including reducing wait times, streamlining the ordering process for allergic and intolerant customers, enhancing loyalty programs, order management and the opportunity to provide a personalised experience.

This study is the first to incorporate WOM variable into the extended UTAUT2 model applied to TRPs. Through a literature review, it has paved the way for significant future research directions that have not been adequately addressed by the scientific community, including the adoption and usage of food delivery platforms and online review platforms, as well as the behaviour of disabled customers towards these platforms.