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This paper contributes to the literature as follows. First, it examines if option and stock compensations raise creditor's risk, and which one is more important than the other. Second, it explores if CEO's compensation interacts with CEO overconfidence to raise creditor's risk. Third, it investigates how banks use different loan terms to alleviate their credit risk.

This study used advanced regression analysis and use of generalized methods of moment methodology.

The results show that option compensation is more important than stock compensation in raising credit risk; option compensation interacts with CEO overconfidence, giving rise to a much higher credit risk; and covenant usage is more important than other loan contract terms in mitigating credit risk given that covenant use could not be substituted away by using other loan contract terms such as increasing interest rate, reducing principal or shortening loan duration. This paper has practical implications for credit markets.

The main implication is that hand-collect data are available up to 2010.

It informs creditors the potential sources of loan risk emanating from option rather than stock incentives; it informs creditors that option incentive interacts with CEO overconfidence rendering the credit risk bigger than expected, and it informs creditors the importance of using covenants vis-à-vis other loan contract terms for mitigating compensation and overconfidence risk.

Banks are alerted to the risk due to the interaction between overconfidence and compensations, implying that overconfident managers remunerated with options compensations are more risky than overconfident managers who are not remunerated as such.

This paper is original: (1) The authors show that option compensation is more risky than stock compensation from viewpoint of creditors. This has not been assessed. (2) Interaction between managerial compensation and managerial overconfidence has not been assessed before. (3) Use of different loan contract terms to alleviate risk from overconfident managers (who are prone to over investment but who are innovative according to the literature) has not been evaluated.

The study aims to investigate the impact of indirectly evoked incentives, in the form of supervisor’s preferences, on the decision about accounting policy regarding depreciation method selection and to examine subsequent post-decision distortion by evaluating the depreciation method.

The authors conducted two experiments with control and treatment groups, manipulating the supervisor’s indirectly evoked preferences. In Study 2, the authors also measured the evaluation of both depreciation methods to investigate post-decisional distortion regarding the assessment of the depreciation method chosen in a decision task. Study 1 was conducted among 85 accounting students, while Study 2 consisted of 200 accountants.

Both studies revealed the significant impact of supervisor’s indirectly evoked preferences on accounting policy decisions. Participants who were aware of supervisors’ preferences were more likely to choose the depreciation method that was consistent with those preferences. The authors also found that those participants attached a higher value to the depreciation method, providing evidence that adherence to the supervisor’s preferences results in a distorted assessment of the depreciation methods.

First, this study shows that indirectly evoked supervisors’ preferences may lead to a departure from substantive criteria resulting in low-quality accounting outcomes. Second, the assessment of the depreciation method is inseparable from the situational context, as the evaluation of the depreciation method is interdependent upon the preferences of the choice of a depreciation method and the fulfillment of those preferences.

Designing an effective metaverse experience through a tourism digital-twin platform is crucial to the success of metaverse tourism. How such a digital-twin platform should appeal to target users, however, lacks exploration. The study aims to advance a conceptual contribution by successfully creating a metaverse experience through a well-designed digital-twin platform. It also aims to show how the design science approach in tourism can enrich our understanding of digital-twin platform design elements introduced in metaverse experience design.

Guided by the design science approach in tourism, this research conceptualizes the role of digital-twin elements in metaverse experience design and proposes a one-factor between-subject experimental design to examine the effect.

This research conceptualizes how eight unique configurations of digital-twin design, which are embellished in two or three dimensions, shape tourists’ metaverse experience and physical travel intention.

The results offer operators clear strategic guidance on designing an effective tourism digital-twin platform.

This study not only identifies the impact of digital-twin platform design elements but also clarifies how such elements affect customers’ metaverse experiences.

通过旅游数字孪生平台设计有效的元宇宙旅游体验, 对元宇宙旅游的成功至关重要。然而, 这样一个旅游数字孪生平台应该如何吸引目标用户,还缺乏探索。该研究旨在通过精心设计的数字孪生平台成功塑造旅游者的元宇宙体验, 从而在概念上做出贡献。它还旨在展示旅游设计科学方法如何丰富我们对元宇宙体验设计中引入的数字孪生平台设计要素的理解。

在旅游设计科学方法的指导下, 本研究将概念化数字孪生平台设计元素在元宇宙体验设计中的作用, 并提出了一个单因素的受试者间实验设计来检验效果。

本研究将数字孪生平台设计的九种独特配置概念化, 这些配置在三个维度上得到了点缀, 塑造了游客的元宇宙旅游体验和现实旅游意向。

研究结果为产业者设计有效的旅游数字孪生平台提供了明确的战略指导。

现有的研究是第一个研究数字孪生平台设计元素的影响, 阐明了这些元素如何影响旅游者的元宇宙体验。

Diseñar una experiencia efectiva en el metaverso a través de una plataforma digital gemela de turismo es crucial para el éxito del turismo en el metaverso. Sin embargo, la exploración de cómo debería atraer dicha plataforma digital gemela a los usuarios objetivo carece de exploración. El estudio tiene como objetivo avanzar en una contribución conceptual al crear con éxito una experiencia en el metaverso a través de una plataforma digital gemela bien diseñada. También tiene como objetivo mostrar cómo el enfoque de la ciencia del diseño en el turismo puede enriquecer nuestra comprensión de los elementos de diseño de la plataforma digital gemela introducidos en el diseño de experiencias en el metaverso.

Guiada por el enfoque de la ciencia del diseño en el turismo, esta investigación conceptualiza el papel de los elementos gemelos digitales en el diseño de experiencias metaversales y propone un diseño experimental de un factor entre sujetos para examinar su efecto.

Esta investigación conceptualiza cómo ocho configuraciones únicas de diseño gemelo-digital, enriquecidas en dos o tres dimensiones, conforman la experiencia metaversal de los turistas y su intención de viaje físico.

Los resultados ofrecen a los operadores una orientación estratégica clara para diseñar una plataforma gemelo-digital turística eficaz.

Este estudio no sólo identifica el impacto de los elementos de diseño de las plataformas gemelas digitales, sino que también aclara cómo afectan dichos elementos a las experiencias metaversales de los clientes.

This study aims to explore the dynamics of workplace ostracism and dehumanization behavior and its impact on employees’ psychological contract violation, their revenge intention and psychological well-being.

The study has collected data from 329 IT sector employees working in the northern part of India using standard measures for various constructs utilized in the study. For the purpose of testing the proposed hypothesis, partial least square structural equation modeling is used.

The results show that all the hypotheses were supported, meaning employees experiencing ostracism and dehumanization at the workplace feel stressed and anxious and develop feelings of revenge, leading them to experience irrational feelings.

In the presence of workplace dehumanization and workplace ostracism, employees may experience stress, anxiety and depression. Managers must ensure a psychologically safe environment because if individuals experience ostracism or dehumanization at the workplace, they are going to affect their well-being through revenge intention behavior. Hence, it is important that managers should provide adequate resources to the employees so that they can feel psychologically safe in the workplace and hence can enhance psychological well-being.

This study is unique in terms of its contribution to the existing literature by understanding the nuances of workplace ostracism and dehumanization on employee’s well-being. The study also contributes to highlighting the advantages of using tools to establish psychological safety.

With the rapid low-carbon transformation in China, the industrial approach and labor structure of mining enterprises are undergoing constant changes, leading to an increasing psychological dilemma faced by coal miners. This study aims to reveal the relationship and mechanism of factors influencing the psychological dilemma of miners, and to provide optimal intervention strategies for the safety and sustainable development of employees and enterprises.

To effectively address the complex issue of the psychological dilemma faced by miners, this study identifies and constructs five-dimensional elements, comprising 20 indicators, that influence psychological dilemmas. The relational mechanism of action of factors influencing psychological dilemma was then elucidated using an integration of interpretive structural modeling and cross-impact matrix multiplication.

Industry dilemma perception is a “direct” factor with dependent attributes. The perceptions of management response and relationship dilemmas are “root” factors with driving attributes. Change adaptation dilemma perception is a “susceptibility” factor with linkage attributes. Work dilemma perception is a “blunt” factor with both dependent and autonomous attributes.

The aforementioned findings offer a critical theoretical and practical foundation for developing systematic and cascading intervention strategies to address the psychological dilemma mining enterprises face, which contributes to advancing a high-quality coal industry and efficient energy development.

The purpose of this study is to conduct a comprehensive investigation into the utilization of visual impression management techniques within sustainability reporting. Specifically, the study aims to determine whether Italian companies employ impression management tactics in the presentation of graphs within their sustainability reports and, thus, problematize visual data communication in corporate social responsibility (CSR).

The research adopts a multimodal content analysis of the 58 sustainability reports from Italian listed companies that are GRI-compliant. The analysis focused on three types of graphs: pie charts, line graphs and bar graphs. In total, 860 graphs have been examined.

The study found evidence of graphical distortion techniques being employed by companies in their sustainability reports to create a favorable impression. Specifically, graph distortions are found in column graphs and not in line or pie charts. In particular, selectivity, presentation enhancement and measurement distortion techniques seem to be extensively used when adopting column graphs in sustainability communication. Moreover, social sustainability–related topics tend to be more represented of other area of CSR reporting. This suggests that companies, whether consciously or unconsciously, engage in impression management techniques when using graphs in their sustainability reports.

The study findings suggest that more consciousness is needed for companies when engaging in the construction and selection of graphs in their sustainability reports and that decision-makers should develop a clear guide for ethical visual communication.

The paper systematically analyzes visual impression management techniques in communicating sustainability data and, in particular, advances literature on graphical distortion. The value lies in empirical evidence of distortion adoption in GRI-compliant reports as well as problematizing visual data communication as a fundamental challenge for sustainability communication management.

This paper breaks through the limitations of the research on bullwhip effect in the traditional supply chain, extends the research perspective to digital supply chain and discusses the weakening effect of digital supply chain on bullwhip effect by comparing the overall performance of the two.

This paper starts with the weakening mechanism of supply chain digitization on bullwhip effect, builds bullwhip effect models of traditional supply chain and digital supply chain, respectively, simulates the influence of supply chain digitization transformation on bullwhip effect by using Matlab software and analyzes the causes of bullwhip effect in supply chain led by T company and the digitization process.

Firstly, digitization can reduce bullwhip effect in multi-level supply chain by reducing information feedback deviation. Second, digital transformation is conducive to improving the overall performance of the supply chain. Third, government incentives can promote the digital transformation of supply chain and inhibit bullwhip effect.

Although the study considers the heterogeneous subject -- the government's incentive effect on digital transformation and information sharing – it does not include the influence of the end node in the supply chain, that is the consumer. In addition, this paper only analyzes and discusses the bullwhip effect on the amplification of demand, without considering the situation that the market contraction will lead to the reduction of demand.

This paper considers the distortion degree and delay degree of information feedback, carries out quantitative analysis of bullwhip effect, builds the bullwhip effect model of traditional supply chain and digital supply chain, uses Matlab software to analyze the difference of the influence of supply chain digital transformation on bullwhip effect suppression and puts forward the corresponding control strategy.

The research shows that digital transformation can reduce the bullwhip effect in multi-layer supply chain by reducing the information feedback deviation, which is conducive to improving the overall supply chain performance, and government support can accelerate the digital transformation of supply chain to a certain extent.

First, break through the limitations of traditional supply chain research, expand the research perspective to digital supply chain and discuss the weakening effect of digital supply chain on bullwhip effect by comparing the overall performance of the two. Second, quantify the bullwhip effect through information feedback bias and provide an analysis method for the weakening of the bullwhip effect. Third, the driving role of the government in the digital transformation of the supply chain is considered in the study, so that the model is more close to the actual situation of enterprise operation.

Domestic violence is a universal social concern, and its implication on children’s mental health is a global health predicament. Although the aftereffect of domestic violence on the mental health of women is well researched, mental health disorders of children in terms of attention deficit hyperactivity disorder (ADHD), conduct disorder (CD), oppositional defiant disorder (ODD), general anxiety disorder (GAD), separation anxiety disorder (AD) and mood disorder (MD) on account of domestic violence is rarely investigated. Hence, the purpose of the study is to investigate the impact of exposure to domestic violence on children’s mental health.

To examine the correlation between domestic violence and mental health among children, in a survey of public primary schools in Ekiti State, Nigeria, the authors employed 664 pupils with simple random techniques. The Multidimensional Domestic Violence Scale assessed the participants’ exposure to domestic violence. The Child & Youth Mental Health General Screening Questionnaire was used to examine respondents’ mental health.

The results revealed a high incidence of domestic violence among children. It also showed a substantial correlation between domestic violence and the mental health of primary school pupils. Children living with domestic violence experience significantly increased rates of ADHD, ODD, AD, GAD and MD as forms of mental health disorders.

Given the unpleasantness of this social issue affecting the well-being of children globally, it is imperative to engage in intervention and prevention packages that will assist the victims, perpetrators, parents, teachers, schools and other stakeholders. Introducing counselling services into the primary school curriculum will assist victims and those at risk develop self-confidence that will enable them to report their violators. Although counselors do not diagnose, early detection of victims would assist in early intervention where counselors can use different techniques and approaches to help such victims to resolve all forms of cognitive distortions that can lead to mental health disorders. Counselling services can help in providing referral opportunities to victims or “at risk children,” rehabilitation and follow-up services for victims of domestic violence.

Government organizations should also reintroduce health-care services where clinical psychologists will be available in primary schools to provide psychological services to meet the needs of the victims.

Conclusively, the study presents evidence that children who witness domestic violence face a significant risk of developing mental health disorders. The findings highlight the potential harm that domestic violence can inflict on children’s mental well-being. Mental health conditions such as ADHD, CD, ODD, GAD, AD and MD are commonly observed in these children. It recommends establishing early intervention programs for children witnessing domestic violence in schools and communities and programs to detect and address mental health issues promptly.

This article explicates the notion of using a “theoretical lens” to interpret research data, which has grown increasingly common in recent decades, often without a second thought about the implications of use of a mere metaphor in the pursuit of truth. Poets may not question that metaphors reveal truths, but should social scientists accept that?

It looks first at what theory means, then – and in greater detail – what the metaphor of a lens entails.

Drawing on the base analogy in optics, it identifies four mechanisms through which theory might act as a lens – adjustment, correction, distortion and augmentation-suppression, with examples based on theories of business strategy and organisation studies.

These four mechanisms involve two different ways of seeing – better and differently. With adjustment and correction see better what is, or perhaps what was. With distortion and especially augmentation-suppression, we see differently, which helps us imagine what might be, or what we might have overlooked. They help us escape narrow silos of thinking. Researchers and students alike need to be aware of all four lenses of theory and be ready to experiment.

It argues that if some theories try to help us see better, others push us to see differently, with implications for the practice and teaching of research methods.

Drawing on the three flow-channel model and the stimulus–organism–response model, this research aims to understand how the influence of interactivity on purchase intention is mediated by the state of flow.

This research entails a neurophysiological experiment combined with a survey-based study. This study analyzes, first, participants' heart rate variability through the parasympathetic and sympathetic indexes during five different activities, and, second, the mediating effect of flow through a structural equation model.

This study contributes to research on the role of flow in interactive marketing. The findings reveal that flow state is associated with less stressful activities, such as navigating highly interactive websites and playing online games. This research confirms the mediating effect of flow between interactivity and purchase intention.

This paper contributes to interactive marketing and flow theory by combining traditional methods with a peripheral physiological technique that draws on neuroscience. In addition, it confirms the positive but indirect effect of interactivity on purchase intention in online contexts.