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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.

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.

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers 71 empirical articles published between January 1995 and September 2017. The studies are reviewed within an empirical research framework that separates the reasons for shareholder activism and SOP voting dissent as input factor on the one hand and the consequences of shareholder pressure as output factor on the other. This procedure identifies the five most important groups of factors in the literature: the level and structure of executive compensation, firm characteristics, corporate governance mechanisms, shareholder structure and stakeholders. Of these, executive compensation and firm characteristics are the most frequently examined. Further examination reveals that the key assumptions of neoclassical principal agent theory for both managers and shareholders are not always consistent with recent empirical evidence. First, behavioral aspects (such as the perception of fairness) influence compensation activism and SOP votes. Second, non-financial interests significantly moderate shareholder activism. Insofar, we recommend integrating behavioral and non-financial aspects into the existing research. The implications are analyzed, and new directions for further research are discussed by proposing 19 different research questions.

Principals’ leadership has become a subversive activity that is carried out strategically to challenge and disrupt the status quo and resist policies and practices that are counterproductive to their work. The purpose of this paper is to reveal subversive tactics principals use in pursuit of justice and equity in schools and identify challenges and risks associated with their subversive leadership practices. Power tactics were used as a conceptual framework to guide the analysis of subversive activities by school principals.

This qualitative study focuses on 18 elementary and secondary school principals from six district school boards in the Metro Vancouver area who participated in the semi-structured interviews on their practices that epitomize different tactics in response to increasing demand and accountability.

The power tactics identified in this study illuminate many of the dilemmas principals face in their work and demonstrate the various ways principals exercise their political acumen to “act strategically to determine which tactics to use, when, and with whom.” In exercising ethics of subversion and critique, participants are more likely to use soft, rational, and bi/multilateral rather than hard, non-rational, and unilateral power tactics. Such tendency reveals their concern about causing relational harm and shows their strategic avoidance of direct confrontation.

Considering the limitations on the sample size and the research context, more research is needed to examine to what extent subversive practices are exercised and how they play out in different contexts.

The study shows that leadership involves upholding morals and values, even if this means having to use subversive practices to ensure inclusive, equitable, and just outcomes.

The purpose of this study is to examine the impact of social media affordances, specifically social engagement and social endorsement, on knowledge contribution in online Q&A communities. Building on self-determination theory, this research seeks to tackle the issue of under-provision of knowledge in these communities.

The study employs a sample collected from a popular social Q&A community in China and uses linear panel data models along with multiple robustness checks to test the research model.

The findings reveal that both social engagement and social endorsement have a positive effect on users' knowledge contribution to the online Q&A community. However, the impact of social engagement is mitigated by social endorsement.

This paper makes a valuable contribution to the field by filling the research gap on the role of social engagement behaviors and their interaction with social endorsement in online Q&A communities. The results provide insights into how social media affordances can be leveraged to enhance knowledge contribution in these communities.

This study examines the role of user psychological empowerment (PE) as a specific type of PE in the context of using health information systems (HIS) and incorporates the contribution of autonomous motivation and knowledge sharing intention (KSI) to the resolution of the key dynamics of interpersonal knowledge sharing behavior (KSB) in healthcare organizations.

For the data analysis, survey data were collected from 350 employees at three large teaching hospitals in Taiwan. In this study, the partial least squares technique was used with SmartPLS 3.3 software to validate the research model.

User PE had significant positive effects on autonomous motivation, KSI and KSB. Additionally, autonomous motivation positively affected KSB directly and indirectly via KSI.

Insights into motivation (e.g. user PE and autonomous motivation) play a key role in driving KSI and lead to effective KSB, which aids managers in tailoring their efforts to foster knowledge dissemination and enhance organizational performance.

While finding ways to encourage employees to share knowledge with one another in an organization is an important task, there exists a lack of understanding as to how this task can be accomplished in the context of healthcare organizations. This study is the first to specifically address this issue from a perspective integrating PE and self-determination theory while also incorporating the HIS context with population-specific measures (healthcare organizations) to expand the application of empowerment theory to the information system domain.

This study aims to explore an emerging phenomenon – gourmet meal kits delivered to out-of-towners from iconic local restaurants. This study explores the interplay of goal framing and basic needs and their effects on customer intentions. This study also examines the underlying mechanism of experience cocreation and the moderating effect of food involvement.

This study develops a framework that combines the self-determination theory (SDT) and customer experience cocreation. Two online experimental studies involving 478 US consumers were conducted to examine the underlying mechanism of customers’ decision-making on purchasing gourmet meal kits (Study 1) and visiting destination restaurants after receiving the meal kit (Study 2).

Intrinsic goal-framing leads to stronger intentions to purchase gourmet meal kits and to visit destination restaurants that sell meal kits. In contrast, extrinsic goal-framing enhances the positive influence of perceived relatedness and competence on behavioral intentions. The effects of goal framing and basic needs on behavioral intentions are moderated by food involvement and mediated by experience cocreation to varying degrees.

To the best of the authors’ knowledge, this study is among the first to empirically examine an emerging business model – delivering restaurants’ food experiences to out-of-towners. The study also expands the application of the SDT by incorporating customer cocreation as the underlying mechanism.

The purpose of this paper is to explore the relationships among intrinsic motivation, extrinsic motivation, flow, cognitive attitudes, perceived satisfaction, and purchase intention of consumers’ online shopping from a cognitive attitudes perspective. This study collected data from consumers having bought goods on the e-shopping platform.

This study adopted online questionnaire through my3q (www.my3q.com) for data collection. This research collected and analyzed 866 samples by using the structural equation modeling for validation of the proposed model.

The results indicated that hedonic value, utilitarian value, security, and privacy significantly affected cognitive attitudes (i.e. cognitive trust and perceived risk). Cognitive attitudes significantly affected perceived satisfaction and purchase intention, respectively. Flow significantly and positively influenced cognitive trust and purchase intentions, respectively. Cognitive trust is the mediators between motivations/flow and perceived satisfaction/purchase intention.

Both of intrinsic motivation and extrinsic motivation can reflect the cognitive and conscious plan of an individual for a particular task. The cognitive trust and perceived risk are partial mediator and full mediator in the model, respectively. Hedonic value, utilitarian value, security, privacy, and flow all affect the individual’s perceived satisfaction and purchase intention through cognitive trust and perceived risk in the context of online shopping. Cognitive trust is a full mediator of the effects of privacy on purchase intention. It indicates that consumers must fully trust the website to ensure that the information provided by consumers in the transaction will not spread out for the protection of personal privacy.

This study aimed to assist the marketing personnel of the EC industry to examine the key influential factors of consumers’ purchase satisfactions and purchase intentions. The results of this study indicated that cognitive trust is the foundation for gaining and retaining customers. The classification of consumer motivations facilitates the understanding of consumers’ demands and accurate interpretation of consumers’ needs. The main influential factor of cognitive trust is utilitarian value. Therefore, this study states that the primary intrinsic motivation of online shopping for most consumers is utilitarian value (e.g. saving time, the cost of searching for the appropriate products, and increasing purchasing efficiency).

Websites should strengthen the quality and quantity of product information. In addition, websites should provide a dynamic presentation of the product by presenting in various forms (multimedia and text description) about product-related information in order to increase consumers’ hedonic value. For the aspects of security and privacy, websites should provide consumers with reliable safety features, such as secure socket layer or digital signature, smooth communication channel (specific phone services and e-mail address), and consumer’s privacy statements. Finally, web design should meet with the consumer experience model in order to make the website easy to use and order the purchase from the website directly. Websites should also increase the fluency and positive experience of consumers and improve the interaction of a website. Meanwhile, websites need to feedback the consumer problem instantly and provide customized information in order to increase the chance of interaction between the consumers and the website.

Relevant studies have explored online shopping from various perspectives, but few studies have examined consumers’ cognitive attitudes toward websites from the consumer motivation perspective. Thus, this study focussed on the influences of consumers’ intrinsic and extrinsic motivations (e.g. hedonic value, utilitarian value, security, and privacy) on their cognitive attitudes toward websites. In addition, with the rapid development of the internet in recent years, internet users’ online flow experiences have gained increased attention. The creation of attractive consumption conditions is vital for website managers to provide consumers with flow experiences. Therefore, this study included consumers’ flow in the proposed model.