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This study examines the impact of sport-induced emotions on spectators' purchase intentions towards event sponsors. Spectators who experience positive emotions evoked by a home team victory are found to exhibit stronger purchase intentions towards sponsors regardless of the sponsor's ability to improve spectator emotions. Those who experience negative emotions following home team defeat show heightened purchase intentions towards sponsors perceived capable of improving their negative feelings. Purchase intention decreases when sponsors cannot assist in upwardly managing the negative feelings of spectators. Theoretical and managerial implications for sponsors of spectator sports are provided.

The aim of this paper is to examine how managerial ability affects corporate tax aggressiveness.

The study follows the work of Demerjian, Lev, and McVay (2012) and quantifies managerial ability by calculating how efficiently managers generate revenues from given economic resources using the data envelopment analysis (DEA) approach. The study uses a wide range of measures of tax aggressiveness. Firm fixed-effects regressions and a difference-in-differences approach using information regarding CEO turnover to control for endogeneity are used.

The study finds a negative relationship between managerial ability and corporate tax aggressiveness. Further tests show that this negative relationship is more pronounced for firms with higher investment opportunities or firms with more reputational concerns.

Given the significant costs associated with tax aggressiveness and the negative effect it can have on managerial reputation if discovered, the results suggest that more able managers invest less effort in aggressive tax avoidance activities. This study furthers the understanding of how managerial personal traits affect corporate decision-making.

Taking a retrospective view, the present study aims to investigate the resilience of shared facilities (accommodation) across India in the post-pandemic period. More specifically, it explores the issues and challenges in implementing sustainable practices in the long run taking a dual perspective of both consumers and service providers.

A mixed-method study was pursued in exploring the future resilience of the shared facilities in the post-pandemic period. A multi-method triangulation approach was adopted involving both data collection and data analysis. Primary data was collected through focus group sessions and analysed through a grounded theory study. Whereas, secondary data was extracted from Twitter and processed through textual data mining using the NVivo (12 Pro) software. Critical themes and sentiments were explored through the dual study and a corroboration process was followed thereon to support the findings.

The dual study extracted major themes pertaining to the present pandemic scenario wherein recovery strategies are at the top priority for all tourism service providers. Among the major themes tourists 2019 passiveness towards the environment existing misconceptions with shared facilities and situational perspective emerged as critical issues worrying service providers in the post-pandemic period. Furthermore the sentiment analysis indicated a positive start to the recovery measures wherein both tourist and tour operators are confident to embrace and restore the shared facilities/business respectively with additional care and responsibilities.

The novelty of the study lies in the identification of critical themes and sentiments concerning the future resilience of the shared economy businesses post-pandemic period in Indian tourism which can have a generalized effect across the world. Moreover, the study corroborated the findings of the dual study where similarities among the themes were observed.

Academic and practitioner attention to the constructs of authentic leadership and work engagement and their implications for organizations has grown dramatically over the past decade. Consideration of the implications of these constructs for high-performance human resource practices (HPHRP) is limited, however. In this monograph, we present a conceptual model that integrates authentic leadership/followership theory with theory and research on HPHRP. Then, we apply this model to systematically consider the implications of skill-enhancing, motivation-enhancing, and opportunity-enhancing HR practices in combination with authentic leadership for authentic followership, follower work engagement, and follower performance. We contend that authentic leadership, through various influences processes, promotes HPHRP, and vice versa, to help foster enhanced work engagement. By cultivating greater work engagement, individuals are motivated to bring their best, most authentic selves to the workplace and are more likely to achieve higher levels of both well-being and performance.

The purpose of this paper is to examine the impact of debt maturity structure and types of institutional ownership on accounting conservatism by using different financial variables and proxies.

Employing panel data analysis in the R programming language, the authors test their hypotheses on a sample of 143 (858 firm-year observations) companies listed on the Tehran Stock Exchange during 2011–2016.

Using Basu (1997) and Beaver and Ryan (2000) models as proxies for accounting conservatism, the findings suggest a non-significant relationship between accounting conservatism and debt maturity structure. Contrary to the primary expectation, the results indicate that short-maturity debts are also non-significantly and negatively associated with accounting conservatism in financially distressed firms. Finally, using both conservatism measures, the authors document that there is no significant relationship between both active and passive institutional ownership and accounting conservatism as well as debt maturity structure.

The current study is the first study conducted in a developing country like Iran, and the outcomes of the study may be helpful to other developing nations.

Social relationships play an important role in organizational entrepreneurship. They are crucial to entrepreneurs’ decisions because, despite the bleeding-edge technological advancements observed nowadays, entrepreneurs as human beings will always strive to be social. During the COVID-19 pandemic many companies moved activities into the virtual world and as a result offline Social relationships became rarer, but as it turns out, even more valuable, likewise, the inter-organizational cooperation enabling many companies to survive.

This chapter aims to develop knowledge about entrepreneurs’ SR and their links with inter-organizational cooperation. The results of an integrative systematic literature review show that the concept of Social relationships, although often investigated, lacks a clear definition, conceptualization, and operationalization. This chapter revealed a great diversity of definitions for Social relationships, including different scopes of meaning and levels of analysis. The authors identify 10 building blocks and nine sources of entrepreneurs’ Social relationships. The authors offer an original typology of Social relationships using 12 criteria. Interestingly, with regard to building blocks, besides those frequently considered such as trust, reciprocity and commitment, the authors also point to others more rarely and narrowly discussed, such as gratitude, satisfaction and affection. Similarly, the authors discuss the varied scope of sources, including workplace, family/friendship, past relationships, and ethnic or religious bonds. The findings of this study point to a variety of links between Social relationships and inter-organizational cooperation, including their positive and negative influences on one another. These links appear to be extremely dynamic, bi-directional and highly complex.