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Drawing from cognitive dissonance theory (CDT) and attribution ambiguity theory (AAT), this paper aims to examine how employees interact with queer customers within the hospitality service and the ways that queer representations regulate emotions when discriminated against by normative gender roles.

This study used a mixed method. Study 1 used firm-level secondary data to analyze hospitality firms’ efforts in diversity, equity and inclusion (DEI) and the effects on firms’ profit margins and customer satisfaction. In Study 2, an experimental design was used to understand how employees’ assailing behavior toward queer customers interacts with employee feelings of guilt and impacts their sabotage and organizational citizenship behavior via self-serving bias. Study 3 further explored how queer customer victimization interacts with stress to influence their perceptions of organization DEI authenticity and corporate social responsibility (CSR) through resilience.

Hospitality firms’ DEI efforts were associated with varying outcomes, including higher profit margins but lower customer satisfaction, while guilt weakened the impact of employees’ assailing behavior on their outcomes and customer stress amplified the effect of assailing behavior on queer customers’ perceptions of DEI authenticity and CSR through resilience.

Hospitality organizations should take proactive measures to address self-serving bias among employees. Moreover, fostering an inclusive culture is crucial, with managers playing a pivotal role in facilitating discussions and creating an environment that values diversity, inclusivity and respect for all employees.

The study makes a remarkable contribution to hospitality literature by focusing on CDT and AAT in providing valuable implications for DEI advocators to be aware of the tensions between heteronormativity and queer representations in service encounters.

When financial statements are public, the choice between alternative reporting regimes constitutes a signal that addresses external stakeholders. Generally, the choice of more complex regimes acts as a complement of firms' transparency. However, in the absence of audits, opportunistic behaviors could be incentivized. This study aims to test whether SMEs' choice between alternative accounting regimes is associated with earnings quality.

Drawing on the literature about accounting choices and earnings quality, this study investigates whether the same conclusions are confirmed for SMEs. Using a sample of 4,054 Italian companies and 12,114 observations, it compared four earnings quality proxies of a group of companies that opted for the “Full” rules and those of a subsample of the population of companies that applied the Simplified rules.

The results suggest that the signaling power of accounting rules' choice could lead to wrong conclusions for SMEs. Indeed, a positive relationship emerged (H1) between the choice of the “Full” rules and income smoothing behaviors, while the same choice appears to reduce the probability to disclose SPOS. Moreover, the results suggest that opportunistic behaviors are more frequent for firms that have settled in a “non-cooperative” social environment (H2).

This study could foster research on financial reporting quality in private firms.

Comparing the quality of financial statements drawn up according to two alternative accounting regimes could provide useful suggestions for both users and regulators.

The results contribute to the limited literature on the implications of differential reporting. Finally, it enriches the literature about heterogeneity in accounting quality within private firms.

Given the scarcity of research exploring the influence of emotional dimensions on knowledge hiding (KH), this paper aims to examine how various facets of emotional intelligence (EI) affect teachers’ tendencies to hide knowledge. Additionally, the study delves into the mediating influence of organizational cynicism (OC) and explores the moderating role of servant leadership (SL) in this context.

The non-probability sampling method was used to gather data from 542 university teachers teaching in India. Structural equation modelling using Smart-PLS has been used to test the hypothesis.

The study revealed that EI negatively influences KH. Additionally, OC mediates the relationship between EI and KH. Furthermore, SL moderates the relationship between OC and KH.

As per the authors’ knowledge, the present study makes an additional contribution by investigating the mediating role of OC in the relationship between EI and KH. Moreover, it also investigates the moderating role of SL in the relationship between OC and KH.

The purpose of this research was to investigate how VR-mediated sports, as opposed to 2-D screens, affect the emotional and cognitive experiences of fans with the game and its sponsors.

The current study employed a single-factorial experimental design, in which participants were randomly assigned to either watch a soccer game through a VR headset or a 2-D screen. Physiological and self-reported measures were used to measure levels of presence, arousal, attention and memory.

Participants who watched sports through VR experienced a higher level of presence, greater psychophysiological arousal, and exhibited higher levels of attention toward the game. However, they showed lower recognition for in-stadium signage compared to those who watched the game on a 2-D screen.

The results suggest that sports teams can use VR to create a more immersive and engaging experience for fans. Additionally, in-stadium signage advertising may not be as effective in VR sport broadcasting contexts, and sports practitioners may want to explore alternative forms of advertising that are better suited for VR environments.

Methodologically, this study used a combination of self-reported and real-time physiological measures to capture dynamic and spontaneous changes in fans while watching games. Theoretically, this study utilized the Dynamic Human-Centered Communication System Theory to adopt a human-centered approach to understand how VR impacts the experience of sport game viewers.

This study intends to examine the relationships between external knowledge sourcing (EKS), organizational ambidexterity (OA), and manufacturing performance (MP) in the context of large manufacturing firms within a dynamic environment setting. The research framework and derived hypotheses are grounded in the knowledge-based view (KBV) and dynamic capability (DC) theories.

A self-administered online survey was used in this study to gather data. Respondents were the operation leaders representing large manufacturing firms. The collected data were screened for invalid responses, and hypotheses were tested using structural equation modeling.

The study reveals that OA and EKS play key roles in achieving a better MP. Likewise, OA also mediates the relationship between EKS and MP.

Cross-sectional data were collected from large manufacturing firms within five focus sectors in Malaysia. A similar study can be conducted with more sectors of different contexts to confirm the findings.

Knowledge is critical for the firm to react to environmental dynamism, and the ability to manage it ambidextrously will enable the firm to enhance its performance.

This study offers empirical insights from the perspective of the large manufacturing firms in Malaysia, which are undergoing an Industrial Revolution 4.0 (IR4.0) transformation. This study bridges the knowledge gap by revealing the value that EKS can facilitate MP, exploring OA as the prevalent factor and demonstrating how KBV and DC can be applied in this study.

This paper aims to examine the effect of high-involvement work systems (HIWSs) on completing work and avoiding distraction as two dimensions of presenteeism. It also investigates competence as a mediator of the effect of HIWS on presenteeism.

Data were collected from 343 Bangladeshi bank employees using an online survey. The partial least squares-structural equation modelling (PLS-SEM) was employed to assess the abovementioned linkages.

The findings demonstrate HIWS directly avoid distraction but do not significantly impact the completing work dimension of presenteeism. The findings also indicate that competence mediates the effect of HIWS on completing work but not on avoiding distraction.

Drawing on the job demands-resources (JD-R) model, this study empirically demonstrates the contrasting role of HIWS in completing work and avoiding distraction related to presenteeism. It also provides a novel perspective on the unexplored mediating mechanism of competence on the relationship between HIWS and presenteeism and offers new directions for HIWS and presenteeism research.

The primary goal of this research is to examine how corporate social responsibility (CSR) affects customer engagement (CE) and how corporate reputation (CR) serves as a mediator of this relationship.

The data for this paper were gathered from the customers who were actively engaging with the banks. A total of 445 questionnaires were circulated among the respondents, 397 were selected after removing the faulty ones, which estimates around 90% of the total questionnaire distributed. Customers were asked to record their perceptions regarding CSR, CR and CE. The data were collected from both the regions of Jammu and Kashmir simultaneously.

The findings reinforced the hypothesized associations, indicating that CR successfully and positively mediates the association between CSR and CE.

The outcomes of this study will assist top managers in the organization in understanding the significant impact of CSR and CR, as well as how they both positively impact the CE.

This research introduces a fresh dimension by exploring the influence of cognitive biases in shaping the relationship between CSR efforts, reputation-building and customer engagement. Through this innovative approach, the study establishes a more intricate and comprehensive link between theories, shedding light on the underlying mechanisms that drive these dynamics within the realm of corporate behavior and consumer perceptions.

The study explored various dimensions of overconfidence bias (OB) among retail investors in Indian financial markets. Further, these dimensions were validated through formative assessments for OB.

The study applied exploratory factor analysis (EFA) to 764 respondents to explore dimensions of OB. These were validated with formative assessments on 489 respondents by the partial least square path modeling (PLS-PM) approach in SmartPLS 4.0 software.

The major findings of EFA explored four dimensions for OB, i.e. accuracy, perceived control, positive illusions and past investment success. The formative assessments revealed that positive illusions followed by past investment success among retail investors played an instrumental role in orchestrating the OBs that affect investment decisions in financial markets.

The formative index of OB has several practical implications for registered financial and investment advisors, bank advisors, business media companies and portfolio managers, besides individual investors in the domain of behavioral finance.

This research provides a novel approach to provide a formative index of OB with four dimensions. This formative index can acts as an overview for upcoming researchers to investigate the OB of retail individual investors.

1. Overconfidence bias is an important predictor of retail investors' behavior

2. Formative dimensions of the overconfidence bias index.

3. Accuracy, perceived control, positive illusions and past investment success are important dimensions of overconfidence bias.

4. Modern portfolio theory and illusion of control theory support this study.

Overconfidence bias is an important predictor of retail investors' behavior

Formative dimensions of the overconfidence bias index.

Accuracy, perceived control, positive illusions and past investment success are important dimensions of overconfidence bias.

Modern portfolio theory and illusion of control theory support this study.

The purpose of this paper is to explore the moderating role of Lean Six Sigma (LSS) practices in explaining the relationship between quality management practices (QMPs) and quality performance.

Partial least square-based structural equation modeling (PLS-SEM) was used to empirically examine the moderating effect of LSS practices on QMPs and quality performance in Malaysian medical device manufacturing companies.

Findings revealed that both QMPs and LSS practices have a significant and positive effect on quality performance. Furthermore, LSS practices served as a substitute for moderating the positive relationship between QMPs and quality performance in such a way that the relationship becomes weaker as LSS practices increase.

LSS is acknowledged as the most well-known hybrid methodology; however, due to its relative newness, it has not been studied in great detail. Unlike previous studies, this paper argued that Lean and Six Sigma practices are distinct from its predecessor TQM practices; moreover, both Lean and Six Sigma practices do not need to substitute QM/TQM practices instead of complimenting the QMPs. In addition, this study adds to the growing body of QM literature by empirically examine the effect of LSS practices in moderating the relationship between QMPs and quality performance.

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.