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This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting.

This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was a firm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences.

The results suggest that board role performance and isomorphic forces are significant predictors of internet financial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board are positively and significantly associated with internet financial reporting unlike the service role. Only the coercive isomorphism is positively and significantly associated with internet financial reporting unlike the normative and mimetic isomorphism.

This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.

This paper aims to provide a systematic review of literature pertaining to how executive behavioral characteristics relate to financial reporting decisions.

The authors review 44 papers published between 2001 and 2021 in top journals that are nested in leading business, economic and accounting journals.

Through the systematic review, the authors provide a framework for the emergence of narcissism and how it relates to decision making and hence, firm performance. Additionally, this paper identifies different measures of measuring narcissism with their pros and cons and suggest that different measures lead to different outcomes in prior literature.

The study contributes to a growing stream of research on executives' attributes influence on decision making. The authors recommend that future research may focus more on the chief financial officer (CFO) role as the majority of literature in CEO based. Additionally, the authors suggest that different settings may moderate the outcomes, and the authors propose that future research may be conducted to show how the regulatory environment affects or moderates narcissism effect.

Understanding employee knowledge hiding behavior can serve organizations in better implementing knowledge management practices. The purpose of this study is to investigate how personality and work climate influence knowledge hiding, by examining the respective roles of openness to experience and relational (specifically, communal sharing and market pricing) climates.

Multilevel modeling was used with two distinct samples, one from Vietnam with 119 employees in 20 teams and one from The Netherlands with 136 employees in 32 teams.

In both samples, the hypothesized direct relationship between openness and knowledge hiding was not found. In the Vietnamese sample, only the moderating effect of market pricing climate was confirmed; in the Dutch sample, only the moderating effect of communal sharing climate was confirmed. The findings of the Vietnamese sample suggest that people with a high sense of openness to experience hide knowledge less under low market pricing climate. In the Dutch sample, people with high openness to experience hide knowledge less under high communal sharing climate. The authors conclude that, in comparison with personality, climate plays a stronger role in predicting knowledge hiding behavior.

Small sample size and self-reported data might limit the generalizability of this study’s results.

The paper highlights how organizational context (relational climate) needs to be taken into account in predicting how personality (openness to experience) affects knowledge hiding.

This paper contributes to a better understanding of the knowledge hiding construct by extending the set of known antecedents and exploring the organizational context in which such phenomena happen.

Constructive deviance is a behavior that can contribute to the effectiveness of an organization despite its problematic nature. Too few studies have examined the correlates of this behavior. The purpose of this study is to examine variables that represent exchange and organizational culture and their relationship to supervisor-reported and self-reported constructive deviance.

The survey data were collected from 602 employees (a response rate of 67 per cent) in a large municipality in central Israel. Hierarchical linear modeling (HLM) analyses were performed for each of the dependent variables (three self-reported constructive deviances and three supervisor-reported constructive deviance) controlling for divisions and departments.

The findings showed that self-reported constructive deviance was explained much better by the independent variables than supervisor-reported deviance. Organizational justice and moral identity had a strong direct effect on constructive deviance (self-reported). The mediation effect showed that an organizational climate for innovation had the strongest mediation effect among the mediators. Psychological contract breach was found to have a limited effect on constructive deviance.

Organizations should encourage procedural justice to encourage their employees to act in support of the organization, whether openly (formal performance) or more secretly (constructive deviance). Also, organizations should support innovation climate if they want to increase constructive deviance of their employees.

In a time when innovation and creativity are gaining increasing importance as behaviors that contribute to organizational success, more research on constructive deviance is expected. This study increases our understanding of this important concept stimulates additional studies of it.

This research aims to theorize how a critical factor, resource access, can paradoxically impact the comprehensiveness of venture location decision processes and the relationship between decision comprehensiveness and new venture performance. To do so, the authors focus on nascent entrepreneurs’ venture location decision processes and introduce resource access as a double-edged sword.

In this conceptual article, the authors draw from the strategic decision-making and resource mobilization literature to theorize about the new venture location decision-making process and its performance implications.

By uncovering the paradox of resource access, the authors propose that high levels of resource access create a paradoxical situation in which nascent entrepreneurs are less likely to use comprehensive decision processes when their benefits are at their greatest.

This work contributes to entrepreneurship research on new venture location and resource mobilization in three important ways. First, the authors advance the literature on nascent entrepreneurs’ location decision-making processes by introducing “location decision comprehensiveness” as a decision process construct and juxtaposing it with resource access to uncover the entrepreneurial decision-making process. Second, the authors develop a more nuanced theorization of the location choices made by nascent entrepreneurs instead of relying on generalized conclusions drawn from well-established corporations’ location decisions. Last, the authors extend the literature on resource mobilization in entrepreneurship by shedding light on the paradoxical aspect of resource access. While previous research has emphasized the favorable effects of resource access on new venture processes and outcomes, the authors contend that it can also negatively impact entrepreneurs’ ability to make effective decisions.

The purpose of this study was to describe and explain the relationship between job burnout (JB), organisational citizenship behaviours (OCBs) and counterproductive workplace behaviours (CWBs). The job demands-resources theory was applied to test the moderating role of perceived organisational support (POS) in the relationship shared by JB, OCBs and CWBs.

The study was conducted anonymously on a group of 253 telephone customer support services employees from companies operating in Poland. Moderation analyses for statistical verification were conducted with macro PROCESS version 3.3.

The research confirmed a significant statistical relationship between JB and all the studied variables: POS, OCBs and CWBs. It may be concluded that JB increases the probability of CWBs and decreases employee readiness for OCBs. When employees experienced POS, a reduction in tendency for counterproductive behaviours was observed, while citizenship behaviours remained unchanged. Thus, it might be concluded that POS levels off the intensity of the influence of JB on employees’ organisational behaviours.

Individuals who lack enough social resources to perform their job tasks limit their citizenship activity in the workplace within their behavioural strategy (helping, initiative, etc.). In order to protect their resources, they may also display strategies that are destructive for their organisational environment, e.g. incivility or production deviance. In the situations when the organisation and superiors provide employees with support and demonstrate concern for providing comfortable working conditions, such persons, even in the case of perceived emotional exhaustion, maintain a high level of job activity.

The combination of variables presented in the research model explains the significance of the chosen determinants of behaviours that are key from the perspective of the organisation’s effectiveness and market competitiveness. This research extends knowledge pertaining to the relationship between JB and organisational behaviours.

The aim of this study was threefold: to examine companies' e-mail handling performance, to ascertain whether companies' view corporate websites and respond to e-mail requests as mutually exclusive or complementary, and finally to gauge the strategic importance of retail investors.

The findings are based on an analysis of the corporate websites and e-mail handling performance of the 77 smallest companies listed on a South African stock exchange. A “mystery investor” approach was employed to measure companies' e-mail handling performance in terms of responsiveness, timeliness and relevance of responses. A disclosure score was calculated for each company based on a content analysis of corporate websites.

The opportunity for improvement exists, as evidenced in the fact that only 53% of companies responded to an e-mail request from a retail investor. The results suggest that corporate websites and the e-mail functionality are not used in isolation but as complementary. Although the results suggest that companies neglect retail investors, companies that provided a dedicated investor relations (IR) contact address prioritised both their corporate websites aimed to a wide range of stakeholders, as well as responding to an e-mail request received from a retail investor.

This study contributes to research on the association between one-way and two-way communication channels, aimed at retail investors. It is the first study to explore these relationships using data from the smallest companies listed on the stock exchange of an emerging economy.

The purpose of this paper is to analyze the relationship between entrepreneurial orientation (EO) and organizational performance through an updated and extended meta-analytic review that includes EO, mediators, moderators and performance results.

Using Pearson correlations as effect size statistics, and based on 80 independent samples from 78 studies, with a total sample size of 19,514 cases, the meta-analysis consolidates the empirical findings of this field of research.

The results reveal that there is a direct and positive impact of EO on organizational performance, and this effect is stronger for multi-item measures of performance and for revenue-based performance measures. In addition, the authors found partial mediation effects of learning orientation and innovativeness on the relationship between EO and firm performance.

The work contributes to the literature by demonstrating the importance of EO to organizational performance with a meta-analysis, reporting the partially mediating variables in this relationship and seeking to explain the observed inconsistencies in preceding results, also examining methodological moderating variables. Hence, the research extends previous meta-analytic studies done in the area.

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

This study aims to draw on cue utilization and irradiation theories to: determine the extent to which country-of-origin image and its sub-dimensions exert an aggregate and relative influence on consumer brand evaluations; and identify the contextual and methodological factors that account for between-study variance in the focal relationship.

A random-effects model was used to examine 166 empirical articles encompassing 499,563 observations, and 282 effect sizes from 1984 to 2020 using Comprehensive Meta-Analysis software.

Results show that country-of-origin image has a positive, moderate effect on consumer brand evaluations. Moreover, findings reveal that each dimension of country-of-origin image – general country image, general product country image, specific product country image and partitioned country image – significantly influences consumer brand evaluation, but the effect of general product country image is the largest. What’s more, the aggregate impacts of country-of-origin image on consumer brand evaluation – brand commitment, brand-specific associations and general brand impressions – show that the effect on brand commitment is the largest. Finally, findings show that contextual factors (brand source, product sector, culture [individualism vs collectivism], brand origin continents and respondents’ continent) and methodological factors (cues, sampling unit, publication year and sample size) significantly account for between-study variance.

This study provides the first meta-analytic review of the relationship between country-of-origin image and consumer brand evaluation to help clarify mixed findings and balance out the literature, which has only seen quantitative reviews on product evaluation and purchase decisions.