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This study is designed to bridge a gap in the existing leadership communication literature by delving into lesser-explored facets of the field. It particularly concentrates on investigating how the verbal aggressiveness of supervisors influences various aspects of the workplace, including workplace emotional culture, the quality of employee–organization relationships (EORs) and the prevalence of counterproductive work behaviors (CWB).

This study employed a quantitative research design to investigate the impact of supervisors' verbal aggressiveness on employee and organizational outcomes. The data were collected from 392 full-time employees across various organizations and industries in the USA using a self-report questionnaire. The researchers used structural equation modeling (SEM) to analyze the data and test hypotheses.

The findings of this study showed that supervisors' verbal aggressiveness had a significant positive association with negative emotional culture and employee CWB. However, it had no direct impact on employee–organization relationships. The effect of supervisor verbal aggressiveness on employee CWB was found to be mediated by a negative team-level emotional culture.

This study advances the literature on leadership communication by highlighting the detrimental influence of the dark side of leadership communication. More specifically, by identifying negative emotional culture and employee CWB as the direct outcomes of supervisor verbal aggressiveness, the authors add to the existing theoretical knowledge on verbal aggressiveness in the workplace. Additionally, this study provides empirical evidence of the impact of a negative emotional culture on eliciting employees' CWBs and diminishing relationship quality, adding to the body of knowledge on why managing emotional culture is crucial for organizations and workgroups.

Assessing anthropomorphic tendency in relation to real estate purchase decisions and analysing the elements of friendliness, aggressiveness, pleasure and arousal as a link to the spatial memory of the consumer. This study aims to help brands and advertisers in the real estate industry to create meaningful consumer relationships by using elements that are associated with positive spatial experience. By formulating a detailed questionnaire with adapted variables from proven research and a multilayered approach of theoretic and practical analysis, this paper situates the identified variables in the plane of space and customer experience.

By using structural equation modeling, this study analyses a sample data of 411 consumers and their response to elements of housing.

The findings of this study showed that variables of friendliness, aggressiveness, pleasure and arousal significantly impact consumer’s real estate purchase decision; however, anthropomorphic tendency does not have a significant impact. Through theoretical analysis, it was found that spatial memory may have a role in the visual and display of the variables.

The merit of this paper lies in the discussion it has raised with regard to the intersection between theoretics of space and the chosen variables. In the field of business and management, often philosophical implications of spatiality may not be actively associated with numerical computation. This paper not only looks at brand anthropomorphism’s impact on real estate purchase decisions but also looks at friendliness and other mentioned variables as significantly impacting purchase decisions and linked to memory, space and affiliation.

This paper investigates the extent to which disability type contributes to differential evaluation of employees by managers. In particular, the authors examined managerial prejudice against 3 disability diagnoses (i.e. psychiatric, physical disability and pending diagnosis) compared to a control group in a return-to-work scenario.

Working managers (N = 238) were randomly assigned to 1 of 3 scenarios containing medical documentation for a fictional employee that disclosed either the employee's psychiatric disability, physical disability, or a pending diagnosis. The authors also collected a separate sample (N = 42) as a control group that received a version of the medical documentation but contained no information about the disability diagnosis.

Compared with employees without stated disabilities, employees with a psychiatric disability were evaluated as more aggressive toward other employees, less trustworthy and less committed to the organization. Compared to employees with either physical disabilities or pending diagnoses, employees with psychiatric disabilities were rated as less committed to the organization. The authors discuss implications for future research and the trade-offs inherent in disability labeling and disclosure.

The current study extends prior research by examining a broader range of outcomes (i.e. perceived aggressiveness, trustworthiness and commitment) and moving beyond performance evaluations of employees with disabilities. The authors also assess the relative status of a “pending diagnosis” category—a type of disclosure often encountered by managers in many jurisdictions as part of accommodating employees returning to work from medical-related absence.

The purpose of this paper is to analyse the impact of a leader’s communication style (LCS) on the quality of interpersonal exchanges between leaders and followers (LMX), and how this translates into the employee’s affective organizational commitment (AOC), in the context of Peru.

An integrated model of six dimensions is used to measure LCS. Using multiple hierarchical regressions and the Preacher and Hayes mediation model, the study focuses on determining the direct and indirect effect of each of the dimensions on LMX and organizational commitment.

The dimension preciseness shows a significant direct association to AOC. Four dimensions are significantly related with LMX: expressiveness, preciseness and questioningness with a positive sign, while verbal aggressiveness records an important negative one. The same four dimensions show an indirect effect on AOC through LMX. Emotionality and impression manipulativeness do not record significant results.

The research was carried out with a sample of 253 white-collar Peruvian professionals with high-level studies and managerial experience, which are not necessarily representative of the labor population. This research provides comprehensive evidence on how leaders’ communicative behavior may contribute to desirable outcomes such as employee commitment in a Latin American cultural context, although the findings may apply to other cultures.

This study contributes to clarify that each dimension of the LCS impacts differently on subordinate perceptions; leaders should understand this model and be able to make the necessary adjustments to their communication in order to obtain the desired results of leadership. The leader’s ability to communicate with a style characterized by expressiveness, precision, and questioning makes it easy to build high-quality LMX relationships for Peruvian employees. On the contrary, a communication style characterized by high levels of verbal aggressiveness may negatively affect subordinates, limiting the possibility of building high-quality LMX relationships. This, in turn, affects AOC of employees.

This study is a contribution to clarify that each feature of the LCS has a different impact on the perception of the subordinate, for which the leaders should be trained to understand this model and be able to make the necessary adjustments to obtain the desired results of leadership. The leader’s ability to communicate with a style characterized by expressiveness, precision and questioning makes it easy to build high-quality LMX relationships for Peruvian employees. On the contrary, a communication style characterized by high levels of verbal aggressiveness will negatively impact subordinates, limiting the possibility of building high-quality LMX relationships.

The value lies in revisiting the construct “leader’s communication style” to turn it into an instrument for the exercise of leadership. It is a contribution in favor of leaders becoming aware that their own communication style constitutes an instrument of effective leadership and a lever to optimize the commitment of their collaborators toward the organization.

This chapter investigates the effect of moral reasoning of tax professionals on the aggressiveness of their reporting recommendations. The findings of the study indicate moral reasoning influences the aggressiveness of tax reporting decisions separate from the influence of client pressure. As the level of moral reasoning increases, the aggressiveness of the reporting position is found to0 decrease. Contrary to prior research, client pressure is not related to tax reporting aggressiveness. Failure to observe this relationship may signal a shift in behavior resulting from the intense public and regulatory scrutiny at the time of data collection which was in the immediate aftermath of the Enron scandal.

This study aims to examine the consequences of tax authorities’ use of concession-timing negotiation strategies on tax practitioners and their final proposed offers.

This is an experimental study conducted on tax practitioners using a design of 2 × 1, varying the tax authorities’ negotiation strategy (i.e. concession-gradual and concession-end strategies) across two levels.

The concessionary negotiation strategies adopted by tax authorities influence tax practitioners’ final proposed offers, their perceptions of fairness (i.e. distributive justice and procedural justice) and their aggressiveness of stance in tax audit negotiations.

This experimental study contributes to existing research on tax authority-tax practitioner negotiation models used during tax audits by providing the first evidence that concession timing matters. The study extends the negotiation model to include tax aggressiveness as a new variable and examines the indirect roles of fairness and offers in tax audit negotiations.

Prior studies document a positive relation between stock prices and tax-related contingent liability, unrecognized tax benefits (UTBs) and interpret the finding as evidence that investors reward tax aggressiveness. The purpose of this paper is to explore the nature of this puzzle finding by considering a link between UTBs and financial reporting strategy and propose that financial reporting conservatism may explain the positive association between UTBs and stock prices.

To estimate the incremental valuation weights on UTBs, the authors employ the Ohlson (1995) valuation model and regress stock prices on UTBs and its interactions with the proxies for financial reporting conservatism and tax aggressiveness. Further, the authors adopt a UTB estimation model to decompose its balance into the predicted and unpredicted components.

The authors find that the reporting conservatism has a positive effect on the market valuation of UTBs. The authors also find some evidence that tax aggressiveness increases the valuation weight of UTBs. When UTBs are decomposed into predicted and unpredicted components, the authors find that the effect of financial reporting conservatism is more pronounced for the market valuation of predicted UTBs. Collectively, the evidence suggests that conservative financial reporting is a major driver of the positive valuation of UTBs and that tax aggressiveness plays a less significant role in investors' valuation decisions.

While prior studies focus on how UTBs are associated with stock prices, this paper is the first attempt to explain why UTBs are positively valued by investors.

The purpose of this paper is to advance enviropreneurial orientation (EO) as a new internal driver for green supply chain practice adoption. Because manufacturing supply chains are major contributors to environmental pollution, green practice adoption is a means of reducing environmental pollution. However, why owner/managers adopt green practices remains uncertain. The concept of EO is a potential and important motivation for adoption of green supply chain practices that has yet to be explored. The study investigates the relationship between EO and green supply chain practice adoption.

Cross-sectional survey design was employed to collect data from owners/managers of SME manufacturing firms in Uganda. The structural equation modelling was used to analyse results on the influence of each of nine EO on green supply chain practice adoption and the influence of EO dimensions on green supply chain practice adoption.

Findings show that EO positively influences green supply chain practice adoption. All but two of nine dimensions of EO were significant predictors of green supply chain practice adoption. Competitive aggressiveness and perceived pressure from environmental regulations were not significant predictors for green supply chain practice adoption.

The study was cross-sectional. A longitudinal survey was more appropriate because of the presence of a behavioural variable green supply chain practice adoption. Further a comparative study is required because of the existence of differences in classifications of SMEs in both the developing and developed countries.

The research contributes to further scholarly understanding of green practice adoption in SMEs through offering a new construct, EO, and its role in influencing green supply chain practice adoption. The authors develop EO as a construct, a concept that has not been developed for more than two decades.

The purpose of this paper is to analyze the tax aggressiveness among family firms considering their different levels of family involvement. Based on the family influence on power, experience, and culture approach proposed by Astrachan et al. (2002), this study examines to what extent the heterogeneity among family firms generates distinctive (and unique resource) combinations of family involvement that explain different levels of tax aggressiveness.

A sample of 282 small and medium-sized family enterprises and a structural equation modeling approach have been used to study simultaneously the effects of family influence through the power, experience, and culture dimensions of tax aggressiveness in family firms.

The family influences the business’ tax aggressiveness in different ways. As such, the greater the family experience, by the incorporation of second and subsequent generations, the greater the tax aggressiveness; in contrast, greater family power in terms of firm ownership and management negatively affects tax aggressiveness. Additionally, greater alignment of the family and business culture does not exert a significant effect on tax behaviors of family firms.

Tax aggressiveness is a complex activity that should be managed from a global point of view in family firms. Managers should compensate for the negative influence of family governance on tax aggressiveness with the positive effect of the family generations in order to obtain proper and balanced tax management that contributes to the sustainability of family firms.

This study contributes to the understanding of tax behavior heterogeneities among family firms by going further than most research (usually based mainly on comparative ownership aspects between large, publicly quoted family and non-family firms), considering some other more representative factors of family small and medium-sized enterprises, where the influence of characteristics of family management, family generation, and family values can be the main determinants of the firm taxation policies.

The purpose of this paper is to draw upon social information processing theory and its purpose is twofold. First, it aims to examine the relationship among five brand personality traits (responsibility, activity, simplicity, emotionality and aggressiveness) as to brand equity created on social media in the banking industry of Latvia. Second, it aims to unveil the indirect effects of brand personality on brand loyalty, treating brand equity as a mediating variable.

A questionnaire was designed and a survey method was employed in line with the above-mentioned purposes. Data were collected from 404 customers who followed retail banks on social media. A series of hypotheses were developed and tested using structural equation modeling.

The results show that aggressiveness, followed by responsibility and activeness, form positive brand equity on social media. In contrast, emotionality and simplicity do not contribute to the brand equity of banks on social media. The results also reveal that brand equity positively impacts brand loyalty and partially mediates brand personality and brand loyalty relationship. The theoretical model is thus validated and can be used in future research.

The current study is cross-sectional and has a limited sample size and representativeness. Nevertheless, the results of the present study bring valuable implications for marketing managers who value the role of social media in creating long-term company–customer relationships.

Over the past 20 years, the literature has been dominated by studies that mainly focus on the definition of brand personality and its traits. Unlike the aforementioned efforts, the current study brings new insight into the subject by focusing on brand personality created on social media and linking it to the actual consumer outcomes and exploring the mediating role of brand equity in the banking industry of Latvia.