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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.

Souvenirs have been repeatedly studied as both a subject and as a variable for other tourism-related phenomena, but research into this issue is fragmented. The purpose of this study is twofold: first, to analyze souvenir in tourism to provide a comprehensive state-of-the-art review. Second, this paper contributes to identifying the directions for future search through reviewing existing literature. This study is one of the first papers to offer a systematic overview of the key themes in tourism souvenir research. In addition to the key themes, this paper also offers insights into future souvenir research.

This conceptual paper aims to present a model and propositions regarding the positive effect of team mindfulness on team commitment and how team respectful engagement moderates the positive effect of team mindfulness on team commitment.

This is a conceptual study that presents a model and propositions from an exploration of the previous literature by using the conservation of resources (COR) theory and the broaden-and-build theory.

The contribution of this study shows that team mindfulness has a positive effect on team commitment. Then, when team respectful engagement is high, it strengthens the positive effect of team mindfulness on team commitment. When team respectful engagement is low, it weakens the positive effect of team mindfulness on team commitment.

The limitation of this research is that it only explains the causal relationships related to team mindfulness, team commitment and team respectful engagement through propositions built from the synthesis of various previous studies, without empirically confirming those relationships.

Teams should consider mindfulness training, such as mindfulness-based stress reduction. In addition, managers should also pay great attention to team respectful engagement, so that the interactions within the team are based on respect.

Limited research has been conducted to propose the model and propositions related to team mindfulness, team commitment and team respectful engagement by using the COR theory and the broaden-and-build theory.

Adventure activities have become the core products of many tourism destinations. Hiking, which is known to be a soft adventure activity, represents an especially important product for many tourism destinations around the globe and in the European Alps. However, little research has explored hikers’ underlying motivation and experiences, which are expected to differ from the hard adventure context, as mountain hiking provides a low risk, but high immersion. This paper aims to determine and explore the underlying dimensions and dynamics of mountain hikers’ soft adventure motivation (SAM).

A concurrent mixed-method design that builds on a quantitative survey (N = 379) and qualitative interviews (N = 14) was used to explore SAM factors. This study combined exploratory factor analysis and regression analysis with semi-structured interviews and template analysis.

The quantitative results provide six SAM factors and emphasize that “relaxation,” “socializing” and “discovery” contribute to hiking satisfaction, while “recognition” has adverse effects. By triangulating these findings with hikers’ experiences, this study underlines the associated recreational meaning of hiking and provides an in-depth qualitative discussion of SAM factors and the subordinate role of “recognition.”

The contribution of this paper is a refined understanding of SAM in the hiking context by emphasizing the recreational meaning of mountain hiking. As a result, this study adds an important missing link to previous outdoor tourism and leisure studies by showing the special composition and dynamics of SAM. The findings also support the creation of tailor-made touristic products.

探险活动已经成为许多旅游目的地的核心产品。其中徒步旅行被认作为一种“轻松”探险活动并且代表着全球众多旅游目的地及欧洲阿尔卑斯山的重要产品。然而, 很少有研究探索远足者的潜在动机和经验, 由于徒步远足的风险较低, 但参与感高, 因此预计于艰苦的冒险环境有所不同。因此, 本文确定并探索了山地徒步者“轻松”冒险动机的潜在维度和动力。

采用基于定量调查(N = 379)和定性访谈(N = 14)的并行混合方法设计来探索SAM因素。因此, 我们将探索性因子分析和回归分析与半结构化访谈和模板分析相结合。

定量结果提供了6个SAM因素, 并强调“放松”、“社交”和“发现”有助于提升满意度, 而“认知”则有负面影响。通过将这些发现与徒步旅行者的经历进行三角分析, 我们强调了徒步旅行的相关娱乐意义, 并对SAM因素和“识别”的从属作用进行了深入的定性讨论。

本文的贡献在于通过强调登山的休闲意义, 对徒步情景下的SAM进行了精细化的理解。因此, 我们通过展示SAM的特殊组成和动态, 为之前的户外旅游和休闲研究添加了一个重要的缺失环节。最后, 研究结果支持了定制旅游产品的创造。

探险旅游, 动机, 软探险, 徒步

研究论文

Las actividades de aventura se han convertido en uno de los productos principales de muchos destinos turísticos, especialmente el senderismo, una actividad de aventura de baja dificultad que representa un producto importante para muchos destinos turísticos alrededor del mundo y en los Alpes europeos. Sin embargo, pocas investigaciones han estudiado la motivación y las experiencias subyacentes de los excursionistas, las cuales se espera que difieran del contexto de aventura de alta dificultad, ya que el senderismo de montaña proporciona un bajo riesgo pero una alta inmersión. Por lo tanto, este documento determina y examina las dimensiones y dinámicas subyacentes de la motivación de aventura de baja dificultad (SAM, por sus siglas en inglés) de los excursionistas de montaña.

Se utilizó un diseño de método mixto concurrente que se basa en una encuesta cuantitativa (N = 379) y entrevistas cualitativas (N = 14) para explorar los factores de SAM. De este modo, se combinó análisis factorial exploratorio y análisis de regresión con entrevistas semiestructuradas y análisis de plantillas.

Los resultados cuantitativos aportan seis factores de SAM y enfatizan que la “relajación”, la “socialización” y el “descubrimiento” contribuyen a la satisfacción del senderismo, mientras que el “reconocimiento” tiene efectos adversos. Al relacionar estos hallazgos con las experiencias de los excursionistas se destaca el significado recreativo asociado al senderismo y se brinda una discusión cualitativa profunda de los factores de SAM y el papel subordinado del “reconocimiento”.

La contribución de este artículo es una comprensión refinada de la SAM en el contexto de senderismo al enfatizar el significado recreativo del senderismo de montaña. De este modo, se suma un importante eslabón perdido a los estudios anteriores de turismo al aire libre y de ocio al mostrar la composición y dinámica especial de la SAM. Por último, los resultados respaldan la creación de productos turísticos hechos a la medida de las preferencias de los turistas.

Understanding people’s intentions to be an internet entrepreneur is an important issue for educators, academics and practitioners. The purpose of this paper is to develop and validate a scale to measure internet entrepreneurial self-efficacy.

Based on an analysis of 356 responses, a scale of internet entrepreneurial self-efficacy is validated in accordance with established scale development procedures.

The internet entrepreneurial self-efficacy scale has 16 items under three factors (i.e. leadership, technology utilization and internet marketing and e-commerce). The scale demonstrated adequate convergent validity, discriminant validity and criterion-related validity. Nomological validity was established by the positive correlation between the scale and, respectively, internet entrepreneurship knowledge and entrepreneurial intention.

This study is a pioneering effort to develop and validate a scale to measure internet entrepreneurial self-efficacy. The results of this study are helpful to researchers in building internet entrepreneurship theories and to educators in assessing and promoting individuals’ internet entrepreneurial self-efficacy and behavior.

The study aims to examine the relationships among personality traits (i.e. the Big Five personality traits and locus of control), self-perceived facial attractiveness, motivations (i.e. intrinsic and extrinsic motivation) and intention toward live stream broadcasting. It also investigates the moderating role of perceived behavioral control in the relationship between motivations and intention.

Data collected from a sample of 637 participants are used to examine the research model and test the hypotheses with the employment of partial least squares structural equation modeling.

The study shows that motivations and perceived behavioral control are significant predictors of intention. Perceived behavioral control has a significant moderating effect between motivations and intention. Intrinsic motivation is positively influenced by self-perceived facial attractiveness, agreeableness, extraversion and internal locus of control, while extrinsic motivation is positively predicted by self-perceived facial attractiveness, conscientiousness and extraversion.

This study enhances our understanding of the determinants of intention toward live stream broadcasting by exploring its relationships with motivations, self-perceived facial attractiveness and personality, as well as the moderating effects of perceived behavioral control.

The purpose of this paper is to provide an overview of the literature regarding the academic online learning experience under the lens of broad personality traits, in the transition from traditional to online learning due to global coronavirus pandemic (COVID-19).

The systematic literature review is based on preferred reporting items for systematic reviews and meta-analyses (PRISMA) method and includes indexed empirical studies in academic institutes during the period of COVID-19 outbreak.

Electronic sources identified 103 references; while after the elimination of duplicates and irrelevant titles, 42 papers were forwarded for abstract screening and later full-text assessment. Of these, 14 met the eligibility criteria. Finally, nine studies were included in the literature review profiling and in the qualitative analysis.

The research insights provided in this study are useful in terms of enhancing the view that link broad personality traits and various learning outcomes, during the necessitated transition to online learning by the public health emergency of the COVID-19 pandemic.

The purpose of this paper is to review the strategic planning process of the Hong Kong Police Force (the Force) and its outcomes for the planning cycle of 2019-2021.

Based on an insider's perspective drawn from documentation, internal reports and field observation, this study is an analysis of the five-step strategic planning process of the Force as a case study over the two-year period by using the 3-H (Heart-Head-Hand) framework and futures studies.

This study demonstrates the Force's strategic management in practice. The 3-H framework and the Six Pillars Foresight Process are found to be useful tools in strategic planning. When the Heart, Head and Hand elements are developed and integrated as a mindset during the process, they help theorise the practice and experience of police officers towards a holistic and effective strategic management. Coupled with the foresight process, the Force will be more agile and outward focused in the Volatile, Uncertain, Complex and Ambiguous (VUCA) world.

This is the first study to apply the 3-H framework and futures thinking in analysing the process in a police organisation in Hong Kong. While strategic planning is an important process to set directions for an organisation to move forward, this study describes the process in terms of relevant practice and theoretical concepts. It is hoped that such experience can serve as reference for practitioners in other government departments and police organisations.

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.

This study aims to contribute to the field of customer portfolio management by proposing a novel approach rooted in dialectic critical realism (DCR). DCR, as an ontological theory, enables a fundamental reimagining of customer portfolio management as a dialectic process. The conceptualized dialectic portfolio management is motivated by the concept of “absence”, akin to Hegelian “antithesis”, which highlights limitations, problems and tensions in portfolio management. In essence, “absence” serves as a diagnostic tool that directs portfolio actions towards resolving problems by pursuing a more comprehensive “totality”, similar to the Hegelian notion of “synthesis”.

This conceptual paper theorizes DCR in business marketing and customer portfolio management.

DCR conceptualizes customer portfolios as relational structures characterized by omissions and tensions. These issues are addressed through a dialectic synthesis aimed at achieving a more comprehensive “totality”. Consequently, DCR guides portfolio management to continually re-think the connections and distinctions that define a portfolio within its network context. This dialectic process is facilitated by a novel vocabulary that enhances the understanding of network and portfolio relations, incorporating concepts such as “intrapermeations”, “existential constitutions”, “intra-connections” and “intensive” and “extensive” portfolio practices.

This study aims to foster a fresh and process-oriented perspective on portfolio management, drawing inspiration from the growing demand for enriched dialectic theorizing within the realm of business marketing. The adoption of a dialectic process orientation based on DCR revolutionizes the comprehension of portfolio management by fundamentally reimagining the underlying ontological assumptions that underpin the existing body of literature on customer portfolios. Moreover, DCR asserts that ethical considerations are inextricably linked to human experiences and associated practices, emphasizing ethics as an integral component of customer portfolio management.