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Expert briefing
Publication date: 18 April 2024

First cases pursued under the FSR show it could be one of the most far-reaching of the strategic autonomy measures introduced under this Commission. One Chinese company has…

Book part
Publication date: 6 May 2024

Mohsen Anwar Abdelghaffar Saleh, Dejun Wu and Azza Tawab Abdelrahman Sayed

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the…

Abstract

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Executive summary
Publication date: 19 April 2024

ISRAEL/IRAN: Possible de-escalation would be temporary

Details

DOI: 10.1108/OXAN-ES286548

ISSN: 2633-304X

Keywords

Geographic
Topical
Executive summary
Publication date: 18 April 2024

LEBANON/ISRAEL: Risks of a new war are rising

Details

DOI: 10.1108/OXAN-ES286523

ISSN: 2633-304X

Keywords

Geographic
Topical
Article
Publication date: 7 April 2023

Arindam Bhattacharjee and Anita Sarkar

Cyberloafing is an organization-directed counterproductive work behavior (CWB). One stream of literature deems cyberloafing to be bad for organizations and their employees, while…

Abstract

Purpose

Cyberloafing is an organization-directed counterproductive work behavior (CWB). One stream of literature deems cyberloafing to be bad for organizations and their employees, while another suggests cyberloafing is a coping response to stressful work events. Our work contributes to the latter stream of literature. The key objective of our study is to examine whether cyberloafing could be a means to cope with a stressful work event-abusive supervision, and if yes, what mediating and boundary conditions are involved. For this investigation, the authors leveraged the Stressor-Emotion-CWB theory which posits that individuals engage in CWB to cope with the negative affect generated by the stressors and that this relationship is moderated at the first stage by personality traits.

Design/methodology/approach

Using a multi-wave survey design, the authors collected data from 357 employees working in an Indian IT firm. Results revealed support for three out of the four hypotheses.

Findings

Based on the Stressor-Emotion-CWB theory, the authors found that work-related negative affect fully mediated the positive relationship between abusive supervision and cyberloafing, and work locus of control (WLOC) moderated the positive relationship between abusive supervision and work-related negative affect. The authors did not find any evidence of a direct relationship between abusive supervision and cyberloafing. Also, the positive indirect relationship between abusive supervision and cyberloafing through work-related negative affect was moderated at the first stage by the WLOC such that the indirect effect was stronger (weaker) at high (low) levels of WLOC.

Originality/value

This work demonstrates that cyberloafing could be a way for employees to cope with their abusive supervisors.

Details

Information Technology & People, vol. 37 no. 3
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 24 April 2024

Zhihong Tan, Ling Yuan, Junli Wang and Qunchao Wan

This study aims to investigate the negative interpersonal antecedents, emotional mediators and boundary conditions of knowledge sabotage behavior.

Abstract

Purpose

This study aims to investigate the negative interpersonal antecedents, emotional mediators and boundary conditions of knowledge sabotage behavior.

Design/methodology/approach

The authors collected data from 275 Chinese employees using convenience sampling and snowball sampling across three stages. Subsequently, the authors used both hierarchical regression and bootstrap methods to test the proposed hypotheses.

Findings

The results confirmed that workplace ostracism has positive effects on employee knowledge sabotage behavior both directly and via employee anger. In addition, the authors found that employee bottom-line mentality (BLM) moderates not only the direct effect of workplace ostracism on employee anger but also the indirect effect of employee anger in this context. Employee conscientiousness moderates only the direct effect of workplace ostracism on employee anger and does not moderate the indirect effect.

Originality/value

To the best of the authors’ knowledge, this study not only explores the influence of workplace ostracism on employee knowledge sabotage behavior for the first time but also elucidates the underlying emotional mechanisms (anger) and boundary conditions (employee BLM and conscientiousness) by which workplace ostracism influences employee knowledge sabotage behavior, thus deepening the understanding of how knowledge sabotage emerges in organizations.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Book part
Publication date: 30 April 2024

John C. Pruit, Carol Rambo and Amanda G. Pruit

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings…

Abstract

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings. The authors rely on “strange accounting” to consider their experiences in the academy from various standpoints: before and after promotion, before and after leaving academia. While reflecting on our past experiences, we introduce the concept of “everyday precariousness” as a way of explaining the normalization of instability, insecurity, and negative affect that is part of everyday life for those with devalued statuses in academic settings and beyond. Everyday precariousness is an embodied experience for those in vulnerable positions. Normalized exposure to risks, such as discrimination, harassment, bullying, or structural instability, produces an undercurrent of threat that permeates academic culture. Our stories of everyday precariousness span race, ethnicity, class, academic roles, and gender boundaries (among many others). Analyzing these experiences furthers previous work on the uses of strange accounting as well as the dynamics of status silencing. In the final analysis, unresisted and unabated, everyday precariousness and status silencing can lead to institutional failure and resonance disasters.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Article
Publication date: 14 December 2023

Cen April Yue, Yufan Sunny Qin and Linjuan Rita Men

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…

Abstract

Purpose

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).

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Corporate Communications: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Case study
Publication date: 14 September 2023

Kelly R. Hall and Ram Subramanian

This secondary source case is based mainly on legislative documents (that tracked the initiation and progress of the Parental Rights in Education bill that later became an Act)…

Abstract

Research methodology

This secondary source case is based mainly on legislative documents (that tracked the initiation and progress of the Parental Rights in Education bill that later became an Act), corporate documents (published by The Walt Disney Company) and news articles from publications such as The New York Times and Bloomberg. All sources are cited in the case narrative and as end notes.

Case overview/synopsis

In April 2022, The Walt Disney Company and its CEO, Robert Chapek, were at the center of a controversy over the company’s opposition to the State of Florida’s Parental Rights in Education bill. The bill, dubbed “Don’t Say Gay” by its critics, prohibited instruction on sexual identity and gender orientation in the state’s elementary schools. The controversy stemmed from Disney’s initial non-reaction to the bill and its later strident opposition and call for its repeal. Chapek was pressured by negative media publicity and employee disgruntlement on the one hand and adverse economic consequences for opposing the bill by the state’s Governor, Ron DeSantis. Chapek and the Board had to respond to the political threats to Disney’s economic well-being while appeasing its employees and other stakeholders who wanted the company to be a corporate champion in diversity, equity and inclusion.

Complexity academic level

The case is best suited for advanced undergraduate or graduate leadership, strategic management and marketing courses. From a leadership and strategic management perspective, the case is well-suited for demonstrating the evolving expectations of leaders and corporate social responsibility, as well as the concepts of issue framing and nonmarket management. Instructors may also leverage the case in marketing courses (e.g. brand management), as CEO activism (i.e. messaging and practice) is one characteristic of brand activism (Animation Guild, 2022).

Details

The CASE Journal, vol. 20 no. 3
Type: Case Study
ISSN: 1544-9106

Keywords

Executive summary
Publication date: 19 April 2024

CHINA: Commercial reprisals will continue

Details

DOI: 10.1108/OXAN-ES286552

ISSN: 2633-304X

Keywords

Geographic
Topical
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