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Compares three definitions of earnings management used by accounting researchers and three methods of estimating it: aggregate accruals, specific accruals and discontinuities in earnings distribution. Discusses evidence relating to the reasons for income‐increasing earnings management, income‐decreasing earnings management and specific contexts, e.g. financial institutions with regulatory constraints. Concludes that, although the evidence is limited, managers are more likely to manipulate income up rather than down; and identifies some opportunities for further research.

Job satisfaction has positive outcomes for individuals and organizations. These include decreased turnover and conflict, increased productivity, improved work quality and creativity and innovation. Determinants entail work–life balance, advancement and development opportunities, relationships with co-workers and managers, working conditions and intrinsic and extrinsic rewards, among others. Understanding these determinants across workers and contexts is critical for effective management and the achievement of organizational goals. The paper aims to discuss this issue.

This study, based on data from the International Social Survey Program, examines the impact of various aspects of work-life balance, rewards and work relations on job satisfaction across occupations.

Findings indicate more differences than similarities among countries and occupations with workers in managerial and professional positions experiencing the highest job satisfaction levels.

Although extensive research has documented the benefits and determinants of job satisfaction, it has not focused on global comparisons across occupational categories.

This study aims to examine Reddit posts regarding the COVID-19 pandemic from a subreddit dedicated to the campus community of a large, research-intensive Canadian University. The goal was to determine what users were sharing regarding their mental health, well-being, problems, coping strategies and perceptions about the health measures taken to prevent further spread.

A total of 1,096 paragraphs were analyzed using the qualitative methodology of thematic analysis.

Many users expressed struggling with their mental health and well-being during the pandemic. Difficulties with online learning, finding paid study and affording the costs of living were also reported. Coping was largely conducted through online means and included sharing advice, emphasizing connectedness and communicating information. The mixed perceptions regarding health measures focused on responsibility and fairness, with many users blaming the university and public health units.

This study contributes to the evolving understanding of how different populations are affected by the COVID-19 pandemic in Canada, specifically, university students. Implications for providing assistance to university students during the current pandemic and future waves are also discussed.

This manuscript explores the value of mission statement emotional content in the relationship between money raised by a nonprofit organization through fundraising efforts and the money spent. It proposes the emotional content of a mission statement moderates money spent and earned to ultimately to impact how much revenue a nonprofit makes through fundraising.

The manuscript evaluates the qualitative turned quantitative data (via text mining [TM]) in mission statements from 200 nonprofits serving the homeless sector via a moderation analysis. After segmenting the sampled nonprofits by gross revenue, the authors analyze the impact of the positive and negative emotional tone in each group to determine how the content of a mission statement impacts organizational revenue.

The paper provides empirical insights about how the emotional polarity of a mission statement influences money earned through fundraising. However, the positive and negative tone of a mission statement impacts organizations differently based on size. For nonprofits that report an annual revenue of less than $1 million, a positive tone in the mission statement results in higher revenue. Conversely, nonprofits that report over $1 million earn less revenue with a positive tone in their mission statement.

Owing to the specialized group sampled, the findings possibly only apply to the sampled group. Therefore, researchers are encouraged to test the relationships found in other areas of nonprofits. However, the implications of mission statement polarity influencing financial performance in any population should be of keen interest to practitioners when crafting mission statements.

The finding that mission statement emotional tone influences the financial performance of a nonprofit has direct implications for the effective delivery of services in the nonprofit realm. Leaders of nonprofits can use the study’s findings to position their organizations to capture potential needed revenue in the crafting of their mission statements.

This paper uniquely exposes the moderating impact of the emotional tone in mission statements in relationship with financial performance.

Stanford contributed significantly to the organizational culture movement that occurred in organization studies from 1970–2000. This chapter traces developments at Stanford and puts the contributions of its researchers and scholars in the context of the many influences that shaped the study of organizational culture during this period. In addition to the historical account, there is speculation about why the culture movement at Stanford more or less ended but might yet be revived, either by those studying institutionalization processes or by those who resist them.