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1 – 10 of 69Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…
Abstract
Purpose
It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.
Design/methodology/approach
This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.
Findings
The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.
Originality/value
This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.
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Francesco Barbera, Tim Hasso and Thomas V. Schwarz
Scholars and practitioners agree that governance practices are at the core of what differentiates family firms from other forms of business. Yet, there is a lack of consensus in…
Abstract
Purpose
Scholars and practitioners agree that governance practices are at the core of what differentiates family firms from other forms of business. Yet, there is a lack of consensus in the extant literature about how and the extent to which family governance affects firm performance. This study aims to address the matter by taking a more comprehensive unified systems perspective to explore the pathways through which variations in family governance mechanisms simultaneously affect both the business and the family system.
Design/methodology/approach
This study utilises a global dataset sourced from a survey and structural equation modelling to empirically measure several intermediate and final outcomes of family governance.
Findings
This study finds that the use of family protocols, as well as formal and informal meetings, have positive effects on the functioning of the family, whereas family involvement in the top management team diminishes the firm's competitive advantage. In turn, this study demonstrates that both family functioning and competitive advantage are positively related to firm performance.
Originality/value
By taking into consideration the complexity of the family and business systems, and measuring their interlinkages, this study advances knowledge by providing a more complete picture of the family governance/firm performance relationship.
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Mohammad Faraz Naim and Adnan Ozyilmaz
Based on the theoretical underpinnings of the theory of work adjustment and social exchange framework, the authors contend that an employee's trust in management (TIM) will…
Abstract
Purpose
Based on the theoretical underpinnings of the theory of work adjustment and social exchange framework, the authors contend that an employee's trust in management (TIM) will interact with the flourishing-at-work (FAW) to predict turnover intentions (TIs). Specifically, the authors assumed that FAW will have a stronger negative effect on TIs, given the greater degree of TIM.
Design/methodology/approach
Leveraging a cross-sectional survey design and data gathered from 587 IT professionals working in India, the findings revealed that FAW negatively predicted TIs. More importantly, TIM accentuates or moderates the negative relationship between FAW and TIs.
Findings
Specifically, TIM was found to have a significant moderating effect on the relationship between (1) psychological well-being (PWB) and TIs, (2) social well-being and TIs. Interestingly, a nonsignificant moderating effect was observed on the relationship between emotional well-being (EWB) and TIs.
Research limitations/implications
The research findings of this study might be context-specific as the IT industry in India generally has high attrition, so obviously, a higher TIs is expected from IT professionals. Therefore, future studies should explore a different industry may be manufacturing and so on, to test the current study's research framework.
Practical implications
These are highly important contributions to the extant scholarship on FAW, as the study offers new wisdom into how FAW influences TIs under the contingent effect of TIM.
Originality/value
This is the first of its kind study to explore the moderating role of TIM on the link between FAW and employees' TIs.
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Shanmugan Subramani and Mutharasu Devarajan
Polymer-based thermal interface materials (TIMs) are having pump out problem and could be resolved for reliable application. Solid-based interface materials have been suggested…
Abstract
Purpose
Polymer-based thermal interface materials (TIMs) are having pump out problem and could be resolved for reliable application. Solid-based interface materials have been suggested and reported. The purpose of this paper is suggesting thin film-based TIM to sustain the light-emiting diode (LED) performance and electronic device miniaturization.
Design/methodology/approach
Consequently, ZnO thin film at various thicknesses was prepared by chemical vapour deposition (CVD) method and tested their thermal behaviour using thermal transient analysis as solid TIM for high-power LED.
Findings
Low value in total thermal resistance (Rth-tot) was observed for ZnO thin film boundary condition than bare Al boundary condition. The measured interface (ZnO thin film) resistance {(Rth-bhs) thermal resistance of the interface layer (thin film) placed between metal core printed circuit board (MCPCB) board and Al substrates} was nearly equal to Ag paste boundary condition and showed low values for ZnO film prepared at 30 min process time measured at 700 mA. The TJ value of LED mounted on ZnO thin film (prepared at 30 min.) coated Al substrates was measured to be 74.8°C. High value in junction temperature difference (ΔTJ) of about 4.7°C was noticed with 30 min processed ZnO thin film when compared with Al boundary condition. Low correlated colour temperature and high luminous flux values of tested LED were also observed with ZnO thin film boundary condition (processed at 30 min) compared with both Al substrate and Ag paste boundary condition.
Originality/value
Overall, 30 min CVD processed ZnO thin film would be an alternative for commercial TIM to achieve efficient thermal management. This will increase the life span of the LED as the proposed material decreases the TJ values.
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Irrespective of the importance of collective job crafting for team performance, its antecedents have not been fully comprehended. Drawing upon social cognitive theory, this study…
Abstract
Purpose
Irrespective of the importance of collective job crafting for team performance, its antecedents have not been fully comprehended. Drawing upon social cognitive theory, this study proposes that sales managers’ charismatic leadership interacts with collective proactive personality in predicting collective job crafting, which in turn influences sales teams’ customer relationship performance and financial performance.
Design/methodology/approach
Data were collected from 481 sales employees and 64 sales managers from 64 sales departments of tour companies. These multi-source data were analyzed through structural equation modeling.
Findings
The findings revealed that charismatic leadership was positively associated with sales teams’ collective job crafting, which was in turn positively related to sales teams’ customer relationship performance and financial performance. Collective proactive personality negatively moderated the impact of charismatic leadership on collective job crafting.
Originality/value
This study advances the extant knowledge by identifying the role of collective job crafting in translating charismatic leadership into sales teams’ performance.
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This conceptual paper focusses on climate change as a social issue and therefore as a social scientific problem. According to young climate activists, Greta Thunberg being the…
Abstract
Purpose
This conceptual paper focusses on climate change as a social issue and therefore as a social scientific problem. According to young climate activists, Greta Thunberg being the most widely known, climate change is specifically a problem of generations. Typically, the discourse on responsibility focusses on the technical and philosophical questions posed by the study into “intra-” and “inter-generational justice”. It is the purpose of this paper to present sociological conceptual tools with which to both analyze and propose solutions to specific social problems caused by current generations that will affect future generations.
Design/methodology/approach
Figurational process sociology develops and tests models of long-term, unplanned developments, which produce the conditions in which short-term practices of informing and planning social interventions are bound up.
Findings
The paper reveals the significance of sociological models that can describe and explain social processes and long-term developments in human habitus that have important explanatory value for understanding contemporary social problems such as human-caused climate change.
Originality/value
The concepts and analytical frames of reference provided by figurational process sociology provide crucial insights into the problem of generations and can help reveal how this social dynamic contributes to challenges facing young climate activists calling for rapid “ecologization” processes and increased human restraint with regard to the natural environment.
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Frederic Dreher and Tim Ströbel
The aim of this paper is to gain insights from a case study into how gamified loyalty programs enable and facilitate value co-creation and what underlying purpose organizations…
Abstract
Purpose
The aim of this paper is to gain insights from a case study into how gamified loyalty programs enable and facilitate value co-creation and what underlying purpose organizations pursue when engaging with members in such a program.
Design/methodology/approach
A multimethod approach is deployed consisting of an observational and an explorative study. The authors collaborate with adidas, one of the leading (sports) retailers in the world. A five-month netnographic study is conducted on the adiClub, the online loyalty program of adidas. Based on the findings of this first study, semi-structured in-depth interviews were conducted in a second study with adidas managers from diverse backgrounds currently involved in projects and day-to-day work related to the adiClub. The exclusive interview data provide further insights and help interpret and validate the netnographic observations.
Findings
Most value co-creation studies on engagement platforms in marketing relate to social media, physical events or online forums. Based on the multimethod approach of this study, existing research is extended on how online loyalty programs enable and facilitate value co-creation. Furthermore, the authors identify the organizational purpose behind engaging in value co-creation practices along the social, economic and ecological dimensions.
Practical implications
This case study offers implications for organizations on how online loyalty programs enable and facilitate value co-creation through gamification. In addition, it connects the value co-creation practices with the respective purpose that organizations pursue with related activities. Hence, it further enhances the knowledge and repertoire of managers for setting up and running gamified online loyalty programs.
Originality/value
Increased gamification driven by the advances of digital transformation enables and facilitates value co-creation, which initiates unprecedented digital sales potential for service organizations. Research about the digital transformation of value co-creation remains scarce. The authors seek to address this research gap by focusing on value co-creating activities within online loyalty programs.
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This study aims to unravel the role of teams’ job crafting in translating responsible leadership into their customer relationship performance.
Abstract
Purpose
This study aims to unravel the role of teams’ job crafting in translating responsible leadership into their customer relationship performance.
Design/methodology/approach
The data were gathered from 87 managers and 608 employees from tour companies. The data analysis was performed via multilevel structural equation modeling.
Findings
The results demonstrated that crafting of team tasks played a mediating role for the link of responsible leadership to the team’s customer relationship performance. Task interdependence, outcome interdependence and their interaction attenuated the influence of responsible leadership on collective job crafting.
Practical implications
The results suggest that tourism managers can enhance customer relationship performance of their team through training and development of responsible leadership, encouraging team members’ crafting of team tasks, as well as enhancing outcome and task interdependence.
Originality/value
This research expands the literature by identifying how and when responsible leadership promotes team customer relationship performance in tourism companies.
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Benedikt Kirsch, Tim Sauer and Henning Zülch
Since the beginning of the 2000s, investors have more frequently invested into professional football clubs, thereby radically changing the industry landscape. This review's…
Abstract
Purpose
Since the beginning of the 2000s, investors have more frequently invested into professional football clubs, thereby radically changing the industry landscape. This review's purpose is to analyze and synthesize the state of research to understand motives, roles and implications of football club investors, and to provide recommendations for further research.
Design/methodology/approach
The paper presents an integrative literature review by identifying relevant English articles based on the search terms investor, owner, investment, ownership, shareholder and stakeholder in combination with soccer or football. Around 2,431 articles were reviewed. A total of 129 relevant articles was analyzed and synthesized within eight subject areas.
Findings
Investors in professional club football is a young research stream with a clear European focus. Investor motives and roles are diverse and implications are multidimensional. Investors mostly aim for indirect returns rather than pure profit- or win-maximization.
Research limitations/implications
Football clubs comprise an own investment class for which the identified, unique specifics must be considered to develop a financially successful investment model. Thorough academic research of investors' inherent characteristics, investor-club pairings and the pillars of long-term strategies for successful investor-club liaisons are avenues of future research. Furthermore, the results illustrate the need for research outside of Europe.
Originality/value
The paper is the first systematic, integrative review of existing literature in the domain of equity investments into professional club football. The findings genuinely show that, depending on the investor type and ownership structure, investors have a wide impact in professional club football.
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