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This paper aims to appraise the effectiveness of gender quotas in breaking the glass ceiling for women on boards (WoBs) in companies that are legally obliged to comply with quotas (listed companies and state-owned companies, LP) and in those that are not (unlisted companies and nonstate-owned companies, NLNP). Furthermore, it investigates the glass cliff phenomenon, according to which women are more likely to be appointed to apical positions in underperforming companies.

A balanced panel data of the top 116 Italian companies by total assets, which are present in both 2010 and 2017, is used for estimating ANOVA tests across sectors and fixed-effects panel regression models.

WoBs significantly increased in both the LP and the NLNP companies, and this increase was greater in the financial sector. Furthermore, the relationship between the percentage of WoBs and firm performance is not linear but depends on the financial corporate health. Specifically, the situation in which a woman ascends to a leadership position in challenging circumstances where the risk of failure is high (glass cliff phenomenon) is only present in companies with the lowest performance in the sample, in other words, when negative values of Roe and negative or zero values of Roa occur together.

These findings have relevant policy implications that encourage the adoption of gender quotas even in specific top positions, such as CEO or president, as this could lead to a “double spillover effect” both vertically, that is, in other job positions, and horizontally, toward other companies not targeted by quotas. Practical interventions to support women in glass cliff positions, on the other hand, relate to the extent of supervisor mentoring and support to prevent women from leaving director roles and strengthen their chances for career advancement.

The authors explore the ability of gender quotas to break through the glass ceiling in companies that are not legally obliged to do so, and to the best of the authors’ knowledge, for the first time, the glass cliff phenomenon in the Italian context.

The purpose of this paper is to examine the relationship between accounting conservatism and pledging of shares by controlling shareholders of a firm to obtain a loan. The pledging of shares by the controlling shareholders of a firm results in alterations to the payoff and risk structure for these shareholders. Since accounting numbers have valuation implications, pledging of shares by a controlling shareholder has an impact on accounting policy choices made by the firm. The purpose of this paper is to examine the impact of controlling shareholder share pledging to obtain a loan on a specific accounting policy choice, namely, conservatism.

The paper uses a large data set from India comprising 14,786 firm years consisting of 1,570 firms belonging to 58 industries for a period of 11 years (2009–2019). The authors use ordinary least square regression with robust standard errors. The authors conduct robustness checks and the results are consistent across alternative statistical methodologies and alternative measures of the primary dependent and independent variables.

The primary results show that pledging of shares by the controlling shareholders results in higher conditional conservatism and lower unconditional conservatism. Further analysis reveals that the relationship is stronger when the controlling shareholder holds a majority ownership in the firm. Additionally, the results show that for business group affiliated firms, which are unique to developing countries, both the conditional and the unconditional conservatism are incrementally lower when the controlling shareholder pledges the shares. For family firms with a family member as CEO, the conditional conservatism is incrementally higher and the unconditional conservatism is incrementally lower. Finally, the authors show that the results hold when the pledge intensity variable is measured with a one-year lag and finally, the authors show that conditional conservatism is incrementally higher in the year of the increase in the pledge and the year after, but there is no such incremental impact on unconditional conservatism.

The research is limited to the listed firms in India. Since majority of the listed firms are controlled by families and the family firms around the world are heterogeneous the findings of the research may not be applicable to other countries.

The study has implications for policy-making and monitoring of the pledging by the controlling shareholders. It also helps the investors in making investment decisions with respect to family firms in India.

The study is unique as it focuses on the relationship between pledging of shares by the controlling shareholders and its impact on accounting conservatism. To the best of the authors’ knowledge, this is the first research integrating these two aspects.

Prior studies on the impact of incentives on physicians’ online participation mainly focused on different incentives while ignoring the difficulty of setting monetary incentives efficiently. Based on goal-setting theory, the current research examines the relationship between incentives with goals of varying difficulty and professional health knowledge sharing (PHKS) in online health knowledge-sharing platforms (OHKSPs).

Four field experiments with different monetary incentives were conducted by one of China’s largest OHKSPs, with whom the researchers cooperated in data collection. Monthly panel data on 10,584 physicians were collected from September 2018 to December 2019. There were 9,376 physicians in the treatment group and 1,208 in the control group. The authors used a difference-in-difference (DID) model to explore the research question based on the same control group and the Chow test with seemingly unrelated estimation (sureg) to compare regression coefficients between four groups. Several robustness checks were performed to validate the main results, including a relative time model, multiple falsification tests and a DID estimation using the propensity score matching method.

The results show that the monetary incentive significantly positively affected the volume of physicians’ PHKS directly with negative spillover to the duration of physicians’ PHKS. Moreover, the positive effect of incentives with higher difficulty on the volume of physicians’ PHKS was significantly smaller than that of incentives with low difficulty. Finally, professional title had a positive moderating effect on the volume of goal difficulty setting and did not significantly moderate the effect on the duration of physicians’ PHKS.

Some limitations of this study are: firstly, because the field experiments were enterprise benefit oriented, the treatment and control groups were not balanced. Secondly, the experiments for different incentive measures were relatively similar, making it challenging to validate a causal effect. Finally, more consideration should be given to the strategy for setting hierarchical incentives in future research.

The research indicates that monetary incentives have a bilateral effect on PHKS, i.e. a positive direct effect on the volume of physicians’ contributions and a negative spillover effect on the duration of physicians’ PHKS. The professional titles of physicians also moderate such bilateral switches of PHKS. Furthermore, when a physician’s energy is limited, the goal difficulty setting of the incentive mechanism tends to be low. The more difficult the incentives are, the more inefficient the effects on physicians’ PHKS will be.

This paper aims to examine whether managerial sentiment, extracted from annual reports, is associated with corporate risk-taking in the context of Chinese companies. This study expands the vein of literature on overconfidence theory.

By leveraging textual analysis on Chinese listed companies’ annual reports, the authors construct firm-level managerial sentiment during 2007 and 2021 to examine how managerial sentiment influences corporate risk-taking after control for firm characteristics. Corporate risk-taking is denoted by corporate investment engagements: capital expenditures and net fixed asset investment.

Results show that incentives for corporate risk-taking are likely to increase with the positive managerial sentiment and decrease with the negative sentiment in companies’ annual reports. Positive managerial sentiment is associated with over-/under-investment and low/high investment efficiency. Further additional tests show that the managerial sentiment effect only holds during low economic uncertain years and samples of private-owned firms. Furthermore, the robust tests indicate that there is no endogenous issue between managerial sentiment and corporate risk-taking.

Annual report textual-based managerial sentiment may not perfectly reflect managers’ lower frequency sentiment (e.g. weekly, monthly and quarterly sentiment). Future studies could attempt to capture managers’ on-time sentiment by using media sources and corporate disclosures.

To the best of the authors’ knowledge, this paper is the first research to provide insights into supervising managers’ corporate decisions by observing their textual information usage in corporate disclosure. Moreover, the approach of measuring managerial sentiment might be a solution to monitoring managerial class.

This paper contributes to the literature on accounting and finance studies, adding another piece of empirical evidence on content analysis by examining a unique language and institutional context (i.e. China). Besides, the paper notes that in line with the English version disclosure, based on Chinese semantic words, managerial sentiment in the Chinese-speaking world has magnitude on corporate decisions. The research provides insights into supervising managers’ corporate decisions by observing their textual information usage in corporate disclosure. Moreover, the approach to measuring managerial sentiment may be a practical solution to monitoring managerial class.

The purpose of this research is to propose and empirically validate a theoretical framework to investigate the willingness of the elderly to disclose personal health information (PHI) to improve the operational efficiency of AI-integrated caregiver robots.

Drawing upon Privacy Calculus Theory (PCT) and the Technology Acceptance Model (TAM), 274 usable responses were collected through an online survey.

Empirical results reveal that trust, privacy concerns, and social isolation have a direct impact on the willingness to disclose PHI. Perceived ease of use (PEOU), perceived usefulness (PU), social isolation, and recognized benefits significantly influence user trust. Conversely, elderly individuals with pronounced privacy concerns are less inclined to disclose PHI when using AI-enabled caregiver robots.

Given the pressing need for AI-enabled caregiver robots due to the aging population and a decrease in professional human caregivers, understanding factors that influence the elderly's disclosure of PHI can guide design considerations and policymaking.

Considering the increased demand for accurate and comprehensive elder services, this is the first time that information disclosure and AI-enabled caregiver robot technologies have been combined in the field of healthcare management. This study bridges the gap between the necessity for technological improvement in caregiver robots and the importance of transparent operational information by disclosing the elderly's willingness to share PHI.

Based on cognitive evaluation theory and gamification affordances, this study aims to understand how gamification affordances influence users’ intention to engage in sustainable behaviour and how new trends in Ant Forest influence its impact on green intrinsic motivation to support sustainable behaviours.

The authors developed a research model to explore the mechanisms underlying gamification affordances, psychological needs and green intrinsic motivation. Partial least squares structural equation modelling was used to assess the survey data (n = 393) and test the research model.

The results show that different gamification affordances can satisfy users’ needs for autonomy, competence and relatedness, which positively influences their green intrinsic motivation and engagement in sustainable behaviours. However, some affordances, such as competition, might negatively impact these psychological needs.

This research updates information system research on environmental sustainability and the Ant Forest context. The authors provide a new framework that links gamification affordances, psychological needs and sustainable behaviour. The study also examines changing trends in Ant Forest and their implications.

The study aims to examine how different types of green brand ritual (GBR) influence customer engagement behavior and the mediation mechanisms and boundary conditions of the positive and negative pathways.

The study conducts two online experiments to collect data from a total of 940 consumers in China. Hypotheses are tested by independent samples t-test, two-way ANOVA and Hayes' PROCESS model.

Different kinds of GBR have different effects on customer engagement behavior. Internal GBR is more likely to play a positive role by inciting connectedness to nature. External GBR is more likely to play a negative role by inciting psychological resistance. This dual effect is especially pronounced for warm brands rather than competent brands.

The study pioneers the brand ritual into the field of interactive marketing and enriches its dual effect research. Additionally, the study figures out whether the category of brand ritual can trigger negative effect.

Inappropriate brand rituals are worse than no rituals at all. The results provide guidance for green companies to design effective brand rituals to strengthen the connection with consumers. Green brands should describe brand rituals in vivid detail and consciously lead consumers to immerse themselves in them.

The work-from-home scheme (WFH) is increasingly being adopted in service firms. However, the blurred border between employees’ work and life can create work–life conflict (WLC) that negatively affects their well-being. Therefore, identifying factors that help employees overcome WLC and nurture their well-being is imperative. From a transformative service research (TSR) and personal psychology perspective, this study aims to explore the roles of service employee state of mindfulness and resilience in reducing WLC, alleviating its negative effects and ultimately nurturing their happiness.

A structural model was proposed. Data were collected from 339 WFH employees in various knowledge-based services such as professional services, information, education and training, financial consulting and marketing. Direct, indirect, mediating and moderating effects were estimated using the CB-SEM method.

Mindfulness is the overarching capability that helps reduce WLC and raise resilience. It nurtures WFH employee happiness not only directly but also via the mediation of resilience and WLC. Resilience, on the other hand, mediates the effect of mindfulness on happiness and moderates the negative impact of WLC on happiness.

Firms are recommended to organize mindfulness and resilience training programs, and encourage organizational- and job-related facilitators. WFH employees should actively participate in such programs and add them to their to-do-list practices.

To the best of the authors’ knowledge, this study is among the first empirical studies of employee mindfulness and resilience in the WFH context. It contributes to the TSR research stream and enriches the concepts of mindfulness and resilience by elucidating different mechanisms in which each of these personal qualities operates to help employees nurture happiness in this specific working condition.

Co-working spaces bundle all real estate services into a package and leverage shared economy trend to create new opportunities for growth. This sector is anticipated to expand significantly due to changes in mobility and office design driven by the development of remote or hybrid work settings. The current study attempts to identify key motivating factors for users in emerging economies in choosing co-working spaces.

Using analytic hierarchy process (AHP) methodology and the self-determination theory framework, a total of 4 criteria-level factors, along with 13 sub-criteria level factors were identified as key motivators for adapting to co-working spaces.

The study highlights a few factors and their relative importance, which could help firms/organizations to start or offer co-working spaces within emerging economies.

The study contributes to literature by advancing the understanding of key motivators for users of co-working spaces within the ambits of emerging economies. In the process, the authors enlist a few factors vis-à-vis their relative importance, which could help firms/organizations to start or offer co-working spaces within emerging markets.

This paper aims to reflect on the outcomes of a community-based video-conferencing intervention for depression, predating the COVID-19 pandemic. The study investigates the potential implications of its findings for enhancing adherence to digital mental health interventions. The primary objective is to present considerations for researchers aimed at minimising the intention-behaviour gap frequently encountered in digital mental health interventions.

A randomised control feasibility trial design was used to implement a telehealth model adapted from an established face-to-face community-based intervention for individuals clinically diagnosed with depression. In total, 60 participants were initially recruited in association with a local mental health charity offering traditional talking-based therapies with only eight opting to continue through all phases of the project. Modifications aligning with technological advancements were introduced.

However, the study faced challenges, with low uptake observed after an initial surge in recruitment interest. The behaviour-intention gap highlighted technology as a barrier to service accessibility, exacerbated by participant age. Furthermore, the clinical diagnosis of depression, characterised by low mood and reduced interest in activities, emerged as a potential influencing factor.

The limitations of the research include its pre-pandemic execution, during a nascent stage of technological mental health interventions when participants were less familiar with online developments.

Despite these limitations, this study's reflections offer valuable insights for researchers aiming to design and implement telehealth services. Addressing the intention-behaviour gap necessitates a nuanced understanding of participant demographics, diagnosis and technological familiarity.

The study's relevance extends to post-pandemic society, urging researchers to reassess assumptions about technology availability to ensure engagement. This paper contributes to the mental health research landscape by raising awareness of critical considerations in the design and implementation of digital mental health interventions.

Reflections from a pre-pandemic intervention in line with the developments of a post-pandemic society will allow for research to consider that because the technology is available does not necessarily result in engagement.