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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.

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.

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.

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.

This paper aims to evaluate the impact of various preview modes on tourist attitudes and intentions to visit a destination based on consumers’ level of involvement in travel decision-making.

The study was conducted as a between-subjects one-factor [preview mode: static images vs 360-degree tour vs virtual reality (VR) mode] in a laboratory experiment setup to examine how consumers with different levels of involvement in travel decision-making respond to destination marketing toward three different preview modes.

The findings indicated that VR preview mode highly influences tourist attitudes and visit intentions toward a destination compared to static images and 360-degree tours. This effect is more significant among participants with higher levels of customer involvement. Finally, the results from the study offer empirical evidence of the effectiveness of VR in shaping user behavior compared to traditional preview modes.

The limitations are using a non-probability sampling method, a small sample size and affordable mobile-compatible VR headsets.

This study offers empirical evidence on the effectiveness of VR in shaping tourist behavior compared to traditional preview modes. It helps destination marketers develop appropriate strategies for promoting tourist destinations.

The novelty of this paper lies in understanding the effectiveness of VR in shaping tourist behavior with different levels of customer involvement in travel decision-making.

The purpose of this paper is to explore the correction mechanism of resilient safety culture on new generation of construction workers (NGCWs)' unsafe behavior and test the multiple mediation effects of job crafting and perceived work meaningfulness based on the context of Chinese construction industry in order to find a new way to effectively correct the NGCWs' unsafe behavior.

A theoretical model of correction mechanism was established based on literature research and theoretical deduction. An empirical study was employed based on confirmatory factor analysis and regression analysis with a sample of 404 NGCWs in China.

The results indicated that resilient safety culture can effectively correct NGCWs' unsafe behavior through job crafting and perceived work meaningfulness. Job crafting and perceived work meaningfulness can play independent and serial mediating roles between resilient safety culture and unsafe behavior.

Research results only represent a short-term law about the correction mechanism of NGCWs' unsafe behavior based on a questionnaire study from China's construction industry. It is necessary to continue to implement a longitudinal study to test it in a relatively long period in future research. The findings also need to be verified based on the young construction workers in other countries.

This study provides a theoretical basis and feasible management reference for construction enterprises in China to correct NGCWs' unsafe behavior from the perspective of resilient safety culture. Furthermore, the construction of resilient safety culture in construction enterprises can help NGCWs better carry out job crafting and perceive the meaning of work.

This paper clarifies the correction mechanism of resilient safety culture on unsafe behavior of NGCWs, and further tests the independent mediating roles and a serial mediating role of job crafting and perceived work meaningfulness between resilient safety culture and unsafe behavior, which fills the research gap about the influence mechanism of resilient safety culture on young construction workers' unsafe behavior and enriches the theoretical system of unsafe behavior correction of construction workers.

The COVID-19 pandemic necessitated a significant shift in how employees executed their professional responsibilities. Concurrently, the incidence of cybercrime experienced a noteworthy surge due to the increased utilisation of cyberspace. The abrupt transition to telecommuting altered the interpersonal dynamics inherent in traditional work environments. This paper aims to examine the impact of interpersonal factors on the cybercrime preventative measures adopted by telecommuting employees.

A conceptual model, grounded in the Theory of Interpersonal Behaviour, is evaluated through an online survey. The data set comprises responses from 209 employees in South Africa, and the analysis uses partial least squares structural equation modelling.

The results reveal substantial predictive power to explain cybercrime preventative behaviours. Notably, the study underscores the significant influence of habit and affect on intention and subsequent behaviour.

The results suggest that practitioners should give due attention to emotional dimensions (affect) as a catalyst for information security behaviour. The formulation of employees’ information security responsibilities should be pragmatic, fostering subconscious compliance to establish routine behaviour (habit).

This research underscores the pivotal roles played by habit and emotions in shaping behavioural patterns related to information security. Furthermore, it provides researchers with an illustrative model for operationalising these constructs within the realm of security. The results contribute additional perspectives on the repercussions of the COVID-19 pandemic on cybercrime preventative behaviours.

Drawing from conservation of resources (COR) and regulatory fit theories, this paper aims to propose and examine moderated mediation model of service innovative behavior among salespeople.

The hypothesized links were gauged based on time-lagged and multiple sources of data collected from salespeople and their supervisors in a large-scale multi-brand retail firm.

The hypothesized relationships were confirmed, and the moderated mediation model proposed in this paper was viable. Results suggest that person–job (P-J) fit boosts salespeople’s service innovative behavior, and intrinsic motivation (INTMOT) mediates this relationship. Promotion focus strengthens the positive influence of P-J fit on salespeople’s INTMOT. More importantly, promotion focus moderates the indirect positive link between P-J fit and service innovative behavior through INTMOT.

This research enhances the current knowledge by assessing promotion focus as a moderator of the impact of P-J fit on service innovative behavior via INTMOT among salespeople. To the best of the authors’ knowledge, there is no established research examining the abovementioned links in the sales literature.

The significance of social media in our lives is manifold. The tourism sector closely interacts with existing and potential tourists through social media, and therefore, social media analytics (SMA) play a critical role in the uplift of the sector. Hence, this review focus on the role of SMA in tourism as discussed in different studies over a period of time. The purpose of this paper to present the state of the art on social media analytics in tourism.

The review focuses on identifying different SMA techniques to explore the trends and approaches adopted in the tourism sector. The review is based on 83 papers and discuss the studies related to different social media platforms, the travelers' reactions to a particular place and how the tourism experience is enriched by the way of SMA.

Findings indicate different sentiments associated with tourism and provides a review of tourists’ use of social media for choosing a travel destination. The various analytical approaches, areas such as social network analysis, content analysis, sentiment analysis and trend analysis were found most prevalent. The theoretical and practical implications of SMA are discussed. The paper made an effort to bridge the gap between different studies in the field of tourism and SMA.

SMA facilitate both tourists and tourism companies to understand the trends, sentiments and desires of tourists. The use of SMA offers value to companies for designing quick and adequate services to tourists.

Research has shown that colleagues' norms promoting the need to respond quickly to work-related messages (CN) have a negative effect on work recovery experiences. In the present study, the authors examine the direct and indirect – through affective rumination and problem-solving pondering – effects of these norms on work–family conflict, family–work conflict and job satisfaction, and verify whether and how these associations differ between employees working onsite (n = 158) or remotely (n = 284).

A total of 442 employees completed an online survey that covered measures on CN, affective rumination, problem-solving pondering, work–family conflict, family–work conflict and job satisfaction.

As hypothesized, the study results revealed that CN were positively related to work–family conflict and family–work conflict, but not to job satisfaction. Moreover, the indirect effects of CN on work–family conflict and job satisfaction were significantly mediated by affective rumination and problem-solving pondering, whereas the indirect effects of these norms on family–work conflict were significantly mediated by affective rumination. Finally, the relations between CN and the mediators (affective rumination and problem-solving pondering) were stronger among employees working onsite than among employees working remotely.

These results revealed that working remotely buffered the detrimental effects of CN on affective rumination and problem-solving pondering.

The purpose of this paper is to prevent the destruction of other parts of a wind energy conversion system because of faults, the diagnosis of insulated-gate bipolar transistor (IGBT) faults has become an essential topic of study. Demand for sustainable energy sources has been prompted by rising environmental pollution and energy requirements. Renewable energy has been identified as a viable substitute for conventional fossil fuel energy generation. Because of its rapid installation time and adaptable expenditure for construction scale, wind energy has emerged as a great energy resource. Power converter failure is particularly significant for the reliable operation of wind power conversion systems because it not only has a high yearly fault rate but also a prolonged downtime. The power converters will continue to operate even after the failure, especially the open-circuit fault, endangering their other parts and impairing their functionality.

The most widely used signal processing methods for locating open-switch faults in power devices are the short-time Fourier transform and wavelet transform (WT) – based on time–frequency analysis. To increase their effectiveness, these methods necessitate the intensive use of computational resources. This study suggests a fault detection technique using empirical mode decomposition (EMD) that examines the phase currents from a power inverter. Furthermore, the intrinsic mode function’s relative energy entropy (REE) and simple logical operations are used to locate IGBT open switch failures.

The presented scheme successfully locates and detects 21 various classes of IGBT faults that could arise in a two-level three-phase voltage source inverter (VSI). To verify the efficacy of the proposed fault diagnosis (FD) scheme, the test is performed under various operating conditions of the power converter and induction motor load. The proposed method outperforms existing FD schemes in the literature in terms of fault coverage and robustness.

This study introduces an EMD–IMF–REE-based FD method for VSIs in wind turbine systems, which enhances the effectiveness and robustness of the FD method.

This study aims to investigate the effect of perceived insider status to employees' innovative behavior, the mediating role of knowledge sharing and the moderating role of organizational innovation climate in the relationship between knowledge sharing and employees' innovative behavior.

This study adopted questionnaires to gather data. The sample of 341 employees working in diverse organizations in China was applied to examine the hypotheses.

The results indicate that perceived insider status is positively related to employees' innovative behavior and knowledge sharing mediates the relationship between perceived insider status and employees' innovative behavior. In addition, organizational innovation climate enhances the relationship of knowledge sharing and employees' innovative behavior.

This study builds a system from psychological aspect to behavior, which includes the mechanism of the influence of perceived insider status on employees' innovative behavior and a cross-level analysis of the influence of organizational innovation climate on employees' innovative behavior, breaking through the previous research paradigm of a single level of climate and employee behavior.

This paper aims to understand the opportunities and challenges to engage emerging adult gamers (aged 18–25) in adopting healthier diet behaviours through online games and related platforms such as esports and streaming. The study uses a socio-ecological approach to understand influences and suggests approaches to changing behaviours.

Purposive and convenience sampling were used to identify (n = 13) online gaming industry professionals and emerging adult (EA) gamers for interview. Qualitative thematic analysis of data using NVivo was undertaken.

Bi-directional influences were found that are potentially impacting EA diet behaviours. Food industry advertising and sponsorships were identified as dominant influences within the behavioural ecology, using microcelebrities and esports events to target EAs. The study identifies a need for social marketers to engage EA gamers in healthful behaviours through interventions across various levels of the behavioural ecology, including those upstream with industry and potential government regulation, to promote better health and balance food marketing. It also identifies future research avenues for engaging gamers in good health.

To the best of the authors’ knowledge, this is the first study to explore the impact of the gaming behavioural ecology on EA diet behaviour. It identifies new channels that social marketers can use to engage EAs, who are difficult to reach through more traditional marketing channels.