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The authors seek to analyze the impact of weak corporate governance by top executives of a firm on the firm's earnings reports. This research is meant to further emphasize the impact of co-opted executives on a firm, primarily through their impact on earnings management.

Using financial data from 11,473 firm-year observations, the authors utilize ordinary least squares (OLS), 2-stage IV regressions, propensity score matching (PSM) and entropy balancing to analyze the impact of a co-opted top management team on discretionary accruals and restatements.

The authors find empirical evidence that firms with weak corporate governance from top executives are more likely to manipulate reported earnings and have lower financial reporting quality. The authors also find that the effect of co-opted executives on earnings management is weaker when a chief executive officer's (CEO’s) incentives are not aligned with those of top executives, suggesting that executives prevent earnings management due to reputational concerns. Co-opted chief financial officers (CFOs) increase the magnitude of earnings management in a firm but are not solely responsible for the authors' results.

The authors' results suggest that the top executive team provides an important first defense in the prevention of earnings management and corporate wrongdoing. Co-option of the top executive team may be an important consideration when doing research into corporate governance.

This paper aims to assess retail shopping avenues for young consumers based on the type of guidance and assistance they pursue (social media vs professional service provider) in purchasing situations judged to be important. Young consumers consider themselves pet parents and pets represent an extension of self. Thus, pet-related products, by their importance, represent an excellent area of analysis for this inquiry.

Data collection was completed in a way that is contextually relevant and gives the results ecological validity with the assistance of a major supplier of pet food. A total of 470 Gen Z owners of small companion animals were obtained. The partial least squares structural equation modeling testing method is considered appropriate for the model analysis due to the structure and homogeneity of the sample and due to the precision of the method.

Results indicate that, in accordance with social media engagement (SME) theory, high SME elevated social commerce purchase intentions while professional advice seekers reported increased brick-and-mortar shopping. Thus, context-dependent, young consumers may purchase from brick-and-mortar sites.

This paper draws on SME and Advice Response Theory and proposes an original model explaining channel selection preferences for young consumers based on the type of advice sought for important purchasing decisions. The model represents a steppingstone to investigate the mechanism that translates information search sources into buying through different channels.

This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement of cash flows and forecasting firm performance.

Evidence is collected from responses to 104 surveys and 52 interviews completed by US and Australian analysts from 2017 to 2022. The survey and interview questions are developed with reference to the literature.

US and Australian analysts believe that the DM format provides incremental benefits compared to the IM for (1) confirming the reliability of earnings; (2) improving earnings confidence; (3) more accurate ex ante forecasts of operating cash flow and earnings; and (4) identifying opportunistic accruals manipulation. Analysts view that DM disclosure can lower firm-level cost of equity, although US interviewees more uniformly expect lower costs of equity under DM disclosure when firms yield low earnings quality. DM disclosure is also more important during unstable economic periods, as proxied by COVID-19.

Limited research currently exists regarding disclosure of the DM or IM and its impact on analysts' forecasting accuracy, earnings quality, economic uncertainty and cost of equity. Previous research has relied on archival research to examine differences between the DM and IM methods and are limited by data availability. Our findings are particularly relevant to the US market with few US firms reporting the DM format.

To respond to the COVID-19 “infodemic” and combat fraud and misinformation about the virus, social media platforms coordinated with government healthcare agencies around the world to elevate authoritative content about the novel coronavirus. These public health authorities included national and global public health organisations, such as the Centers for Disease Control and Prevention (CDC) and the World Health Organisation (WHO). In this article, the authors evaluate the effectiveness of this strategy by asking two key questions: (1) Did people engage with authoritative health content on social media? (2) Was this content trusted?

The authors explore these issues by drawing on data from a global online questionnaire on “Public Trust in Experts” (n = 429) conducted during the initial phase of the pandemic in May 2020, a crucial period when reliable information was urgently required to influence behaviour and minimise harm.

The authors found that while the majority of those surveyed noticed authoritative health content online, there remained significant issues in terms of Internet users trusting the information shared by government healthcare agencies and public health authorities online.

In what follows, the authors examine the role of trust in implementing this novel public health strategy and assess the capacity for such policies to reduce individual and social harm.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-12-2021-0655

The existing literature involving director compensation has been concentrating on its absolute or intrinsic values. Although the relevant studies have generated mixed findings, research in other fields suggests that the power of an incentive may be determined by its value relative to the chosen referencing standard more than its absolute value. This study aims to investigate how relative director pay affects corporate investment efficiency.

This study takes a fresh theoretical viewpoint by framing the investigation using the dimensional comparison theory and proposing that a directorship also presents a relative value that may influence the board’s performance. Ordinary least squared regressions and two-stage system generalised method of moments are used to analyse 14,267 firm-year observations.

The empirical results suggest that the relative director pay is a better estimate of the power of the incentive than the absolute pay. A positive association between the relative director pay and investment efficiency is evident, while the absolute pay has no significant effect on investment decisions. Director overcompensation, however, will cancel out the positive effect of director compensation on investment efficiency. Firms with relatively lower unexpected investment (UI) level benefit the most from an increase in the relative director pay, while neither absolute nor relative director pay affects investment choices in firms with a high UI level because of significantly more overcompensation.

To the best of the authors’ knowledge, this study is the first attempt to investigate the effect of relative director pay. It is also the first to examine the role of dimensional comparison in strategic decisions which is the single untended comparison framework in the director pay design. The current director pay structure has emphasised social and temporal equality by standardising the pay structure and vesting the equity-based pay over a long period. Yet it ignores the fact that people decide their commitment level by comparing the reward with an internal referent too. The findings speak to the dimensional comparison theory in that the inequality emanated from dimensional or internal comparison may be accentuated by the perceived equality in other comparison frameworks, driving the different performances in the roles one assumes.

This paper aims to examine whether information technology (IT) managers’ virtual listening, as rated by their high-tech employees, affected turnover behaviour beyond a new constellation of variables, some of which have never been researched as antecedents of turnover behaviour, particularly during a pandemic or crisis. Namely, the main aim, among others, is to answer the research question: does IT employees’ perception of the quality of their supervisors’ virtual listening in the pandemic and crisis era, when employees and managers work remotely, will negatively affect turnover behaviour? If yes, in which constellation of antecedents the virtual listening effecting on turnover behaviour?

Logistic regression analysis was conducted to test the hypotheses via SPSS 26 and PROCESS (Model 6). The variance inflation factor was calculated to test multicollinearity. Interaction was tested using the Hayes and Preacher PROCESS macro model. The researchers also used the J-N technique test (Johnson–Neyman via process). The supplemental analysis used also PROCESS MACRO (IBM Corp., Armonk, NY, USA, 2023) Model 4 and Bootstrap test.

The findings show that perceptions of supervisors’ virtual listening quality as rated by their employees moderated the relationship between organisational deviance as a type of organisational misbehaviour (OMB) and turnover behaviour and had the strongest effect on turnover behaviour beyond other key predictors (organisational deviance as a type of misbehaviour, turnover intention, job satisfaction, embeddedness and alternatives in the labour market). Alternatives to current work moderated the association between the perception of managers’ virtual listening behaviour as rated by their employees and turnover behaviour. Specifically, when alternatives in the labour market were high or medium, the perceived quality of managers’ virtual listening reduced turnover behaviour. Finally, the perception of the IT employees supervisors’ virtual listening moderated the relationship between organisational deviance and turnover intention among high-tech employees.

Evaluating supervisor listening in the high-tech firm may have value in terms of its relationship to outcomes such as retaining employees, turnover intention and especially turnover behaviour. The effect on turnover behaviour and of that new constellation of antecedents on turnover behaviour when people work remotely was not researched yet and important for the post COVID-19 era. Additionally, in contrast to most studies of turnover, this study also focus on the positive aspects of turnover and especially turnover behaviour to organisations in general and especially to high-tech firm and not just the negative aspect as was researched until now. Another contribution is the finding that when employees perceived their managers’ virtual listening quality as high, the effect of deviance as a type of OMB on turnover behaviour was positive. Namely, the listening as a moderator and turnover assisted in making the organisation cleaner from inappropriate behaviour. Additionally, when alternatives in the labour market are high or medium, perceived quality of virtual listening of managers as rated by their employees can reduce turnover behaviour. This virtual listening–turnover relationship and the moderator of alternatives to current work had not previously been found in the turnover literature and this is also significant a contribution to the turnover and withdrawal literature.

The study attempts to build a creative learning transfer (CLT) theory represented by a nomological network incorporating relevant theories and empirical support for the relationships among the transfer predictors in the learning transfer system (LTS), leaders' CLT and their job performance.

The authors used 76-item survey data from 471 managers who worked for 16 large companies located in South Korea, had completed leadership training at least three months before the data collection and had received a performance review just before the data collection. A series of exploratory and confirmatory factor analyses (CFA) and reliability tests were conducted, followed by a common method variance test and structural equation modeling.

A nomological network of LTS, CLT and job performance was established. The findings supported the mechanism for motivating managers to transfer acquired leadership skills to challenging organizational situations and eventually, increase their managerial job performance. This study provided a parsimonious CLT scale and verified the influence of CLT on leaders' job performance.

This study is the first attempt to measure the concept of CLT and suggest a parsimonious CLT scale. In addition, this study conceptualized, operationalized and confirmed a nomological network for CLT. Organizations may develop such a system and help managers apply the learned leadership knowledge and skills to novel business situations for creating more competitive work systems, products and services.

Growing health concerns amid the COVID-19 pandemic have led guests to focus on various aspects of hotel cleanliness. This study aims to investigate whether customers’ perceived importance of hotel cleanliness during their stay depends on local pandemic severity and moderators of the pandemic–cleanliness relationship.

Based on TripAdvisor data from 26,519 reviews in 2020 for 2,024 hotels across the USA, this study evaluated the importance of hotel cleanliness using the estimated coefficient of the cleanliness score in a regression of overall hotel rating scores.

Results of a multilevel ordered logit model confirmed that a more difficult local pandemic situation rendered cleanliness more important during hotel stays. Additionally, the effect of the pandemic was more pronounced among specific groups: men and travelers with more expertise, and guests staying in hotels without COVID-19 protocols for linen cleaning, with a lower average rating, with a larger size and in a more urbanized location.

This study represents a pioneering effort to assess how pandemics shape people’s (perceived) importance of cleanliness during hotel stays based on revealed data. Despite potential managerial relevance, a number of the moderating variables included in this study, such as traveler expertise and hotel location, have never been studied within the context of cleanliness perceptions during a pandemic.

Continuity of care and access to primary care have been identified as important contributors to improved health outcomes and reduced reincarceration among people who are justice-involved. While the disproportionate burden of health concerns among incarcerated populations is well documented, less is known about their health service utilization, limiting the potential for effective improvements to current policy and practice. This study aims to examine health status and health care utilization among men recently released from a superjail in a large metropolitan area to better understand patterns of use, risk factors and facilitators.

Participants included adult men (n = 106) matched to a general population group (n = 530) in Ontario, Canada, linked to medical records (88.5% linkage) to examine baseline health status and health utilization three-months post-release. The authors compared differences between the groups in baseline health conditions and estimated the risk of emergency department, primary care, inpatient hospitalization and specialist ambulatory care visits.

Superjail participants had a significantly higher prevalence of respiratory conditions, mental illness, substance use and injuries. Substance use was a significant risk factor for all types of visits and emergency department visits were over three times higher among superjail participants.

This empirical case is illustrative of an emerging phenomenon in some regions of the world where emergency departments serve as de facto “walk-in clinics” for those with criminal justice involvement. Strategic approaches to health services are required to meet the complex social and health needs and disparities in access to care experienced by men released from custody.