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Millennials are a vital generational cohort of the Indian population, and understanding their motivation to participate in the stock market is crucial. This study aims to understand the investment decision-making behavior among millennials in the Indian Stock Market.

Using a cross-sectional research design that entails in-depth personal interviews, this study aims to understand the equity investment behavior of millennials. Verbatim texts from interview transcripts were used to analyze the content and arrive at themes.

The study investigated the motivation to enter the stock market and gained insights into how individuals make equity investment decisions considering economic and behavioral dimensions. The basis for stock selection was predominantly on the self-analysis of investors. Multiple stock selection priorities are also discussed. In addition, informants ensured asset diversification and exercised various strategies to overcome emotions. Furthermore, they suffered from various behavioral biases.

Individual investors are the least informed and most impacted stakeholders in the stock markets; therefore, this study contributes fresh insights to enhance their financial security. The paper also examines some noticeable behavioral tendencies retail investors exhibit and gathers helpful strategies for mitigating behavioral biases.

The uniqueness of the research lies in its adoption of a qualitative methodology that uses the investment experience of millennial investors to reveal the components of decision-making behavior and investor psychology. The findings are thereby unique and have significant managerial implications.

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

Understanding employees’ multi-dimensional motivations is at the core of realizing the potential of a well-designed human resource (HR) system. This study aims to investigate whether the effects of HR practices on employee motivations, and their performance would be dependent on the service orientation of HR department.

The authors collected data in two surveys: a pilot survey and a main survey with a two-wave design. The pilot survey with 93 respondents was to verify the newly developed HR service orientation scale. In the main survey, a total of 276 supervisor-subordinate pairs from 48 companies were valid for analysis.

The authors find support for their hypothesis that promotion-oriented motivation mediates the relationship between discretionary HR practices and employee outcomes [in-role performance and organizational citizenship behavior (OCB)]. Furthermore, the indirect effect of discretionary HR practices on employee outcomes is stronger when the HR service orientation is higher. Transactional HR practices, however, are not evidenced to relate to employee prevention-focused motivation and outcomes.

The findings illustrate a comprehensive process of HR practices on employees’ multi-dimensional motivations. High service skills of HR professionals in handling internal employees’ needs could amplify employees’ promotion-focused motives, which in turn increase their in-role performance and OCB.

In sum, the authors' study contributes to both human resource management (HRM) and employee motivation literature by demonstrating the different impacts of discretionary and transactional HR practices on employees’ motivations. In addition, by revealing HR service orientation as an important contingency factor, the authors shed greater light on when and how HR practices can motivate employees.

Employees may adopt deceptive knowledge hiding (DKH) due to nonworking time information and communication technology (ICT) demands. Drawing from the conservation of resources (COR) theory, this study aims to develop and test a model of deceptive knowledge hiding (DKH) due to nonworking time information and communication technology (ICT) demands.

In total, 300 service employees have joined the three-wave surveys. Path analysis and bootstrapping methods were used to test the theoretical model.

Results suggest that knowledge requests during nonworking time could deplete employees’ resources and increase their tendency to engage in DKH, whereas work recovery and emotional exhaustion mediate this relationship. In addition, employees’ work–family segmentation preferences (WFSP) were found to moderate the direct effects of nonworking time ICT demands on employees’ work recovery and emotional exhaustion and the indirect effects of knowledge requests after working hours on DKH through employees’ work recovery and emotional exhaustion.

First, the findings of this study shed light on the relationship between knowledge requests during employees’ nonworking time and knowledge hiding, suggesting that knowledge hiding could occur beyond working hours. Second, drawing on COR theory, this study explored two joint processes of resource replenishment failure and depletion and how nonworking time ICT demands trigger knowledge hiding. Third, the interaction effect of individuals’ WFSP and nonworking time factors on knowledge hiding deepens the understanding of when nonworking time ICT demands may induce knowledge hiding through various processes.

As after-hours technology-mediated work (ATW) becomes common in organizations, the increased workload and interference to life caused by ATW has induced employee turnover. This research develops a mediated moderation model to explain how employees' intrinsic and extrinsic motivations for ATW affect their turnover intention through work–life conflict.

A survey was conducted to collect data of 484 employees from Chinese companies. Partial Least Square was used to perform data analysis.

The results show that intrinsic motivation for ATW has an indirect negative impact on turnover intention via work–life conflict, whereas extrinsic motivation for ATW has both a positive direct impact and a positive indirect impact (via work–life conflict) on turnover intention. This study also helps find that time spent on ATW can strengthen the positive impact of extrinsic motivation for ATW on turnover intention but has no moderation effect on the impact of intrinsic motivation for ATW. Furthermore, this study reveals that the interaction effect of time spent on ATW and extrinsic motivation on turnover intention is mediated by employees' perceived work–life conflict.

By discovering the distinct impact of employees' intrinsic and extrinsic motivations for ATW on turnover intention, this research provides a contingent view regarding the impact of ATW and offers guidance to managers regarding how to mitigate ATW-induced turnover intention through fostering different motivations.

This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports provide a suitable context to examine the effectiveness of the impairment process. Due to IFRIC 10 requirements, indeed, managers may have incentives to avoid recognizing impairment losses at the interim reporting date.

The study adopts an archival approach. Based on the traditional Ohlson’s model (1995), it explores the information content of half-yearly impairment losses in the European context over the period 2007–2017.

Findings confirm the relevance of half-yearly reports and suggest that half-yearly impairment losses are significantly associated with stock prices. In particular, investors positively value companies that recognized goodwill impairment losses at the interim reporting date.

The study contributes to the academic debate on goodwill and the effectiveness of the impairment procedure. In particular, it provides empirical evidence on the recognition of goodwill write-offs when it is possible to avoid the impairment test in the absence of indications of impairment.

Findings of this study can support the current debate on accounting for goodwill also in the light of the recent proposals of the IASB on the need to improve the effectiveness of the impairment test.

This study provides original empirical evidence on the goodwill impairment test in half-yearly reports, extending previous research that typically examines this issue in annual reports.

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

In the prior literature, the motivation to adopt wearable fitness technology (WFT) has been linked with either intrinsic or extrinsic. However, how the subcategories of extrinsic motivations (identified, introjected and external) affect the consumers’ WFT adoption decision remains sparse. Furthermore, do regulatory focus (prevention vs promotion) and gender differences the effects of different motivations on WFT adoption is almost unknown in the health-care marketing literature. This study aims to fill the above-mentioned gap and to unfold the WFT adoption beyond the traditional motivation by incorporating the organismic integration theory (part of self-determined theory) and regulatory focus theory.

This study used a questionnaire-based survey. Using the “AMOS” survey, questionnaire responses of 641 respondents were analyzed and validated by using structural equation modeling. All the variables were adopted from the literature.

The results show that intrinsic, identified and external motivations have the greatest impact on consumers’ decisions, while introjected motivation was not significant directly. The moderation effects of regulatory focus are significant in such a way that prevention focus influences the introjected motivation and promotion focus affects the external motivation and WFT adoption decision. Furthermore, the findings on gender moderation suggest that women are more intrinsically motivated, and men are more externally motivated for WFT adoption.

The new insights and contributions of this study provide a better understanding of WFT adoption and help sellers develop more effective marketing strategies.

This study incorporates subcategories of extrinsic motivations to provide a deeper understanding of consumers’ behavior. Furthermore, this study applies a unique framework of organismic integration theory to consumers’ WFT adoption. It is also among very few research that investigate regulatory focus and gender impact on consumers’ WFT adoption.

The purpose of this study was to propose and examine a conceptual model delineating how two different types of appearance-related self-discrepancies (i.e. the ideal appearance self-discrepancy vs. the ought appearance self-discrepancy) influence retail therapy shopping behavior through motivational route (i.e. approach motivation vs. avoidance motivation).

This study utilized the online survey for data collection. Using a national sample of 532 US consumers who had retail therapy shopping experience, the conceptual model was tested through various statistical techniques, including confirmatory factor analysis, exploratory factor analysis and structural equation modeling.

Results revealed that the ought appearance self-discrepancy positively influenced retail therapy shopping behavior through avoidance motivation and emotion-focused coping strategy, whereas the ideal appearance self-discrepancy did not influence retail therapy shopping behavior. The results also suggested that the effect of two different types of appearance-related self-discrepancies on motivations in retail therapy shopping context varied depending on the gender (i.e. male vs. female).

Results suggest implications regarding potential target market strategies to retailers and provide a better understanding of retail therapy shoppers' characteristics and psychological mechanisms for consumer researchers.