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Throughout the 21st century, US households have experienced unprecedented levels of leverage. This dynamic has been exacerbated by income shortfalls during the COVID-19 crisis. Leveraging and deleveraging decisions affect household consumption. This study investigates the effect of the dynamics of household leverage and consumption on the stock market.

The authors explore the relation between household leverage and consumption in the context of the consumption capital asset pricing model (CCAPM). The authors test the model's implication that leverage has a negative risk premium by transforming the asset pricing restriction into an unconditional linear factor model and estimate the model using the general method of moments procedure. The authors run time-series regressions to estimate individual stocks' exposures to leverage, and cross-sectional regressions to investigate the leverage risk premium.

The authors show that shocks to household debt have strong and lasting effects on consumption growth. The authors extend the CCAPM to accommodate this effect and find, using various test assets, a negative risk premium associated with household deleveraging. Looking at individual stocks the authors show that the deleveraging risk premium is not explained by well-known risk factors.

This paper contributes to the literature on the role of leverage in economics and finance by establishing a relation between household leverage and spending decisions. The authors provide novel evidence that households' leveraging and deleveraging decisions can be a fundamental and influential force in determining asset prices. Further, this paper argues that household leverage might explain the small, persistent, and predictable component in consumption growth hypothesised in the long-run risk asset pricing literature.

Considering the detrimental impact of workplace cyberbullying on employees and organizations, it is necessary to understand factors that potentially induce employees to engage in cyberbullying and to recognize personal characteristics that may help employees mitigate its impact. This research applies the conservation of resources (COR) theory to investigate the effect of organizational politics and political skill on employees' exposure to workplace cyberbullying as well as to analyze the subsequent impact on emotional exhaustion. Moreover, the interaction effect of political skill and organizational politics on employees' exposure to workplace cyberbullying is analyzed.

The total of 358 complete questionnaires were obtained from one medium-sized public university in Thailand. The partial least squares structural equation modeling (PLS-SEM) was used to analyze the data.

The analysis supports the positive association between organizational politics and employees' exposure to workplace cyberbullying. Employees' exposure to workplace cyberbullying also has a positive association with emotional exhaustion. On the other hand, the analysis showed that political skill has a negative association with employees' exposure to workplace cyberbullying. The result from the moderating effect analysis further shows that political skill also reduces the impact of organizational politics on employees' exposure to workplace cyberbullying.

The incorporation of the COR theory provides theoretical insight into how political skill of employees can buffer the impact of organizational politics on exposure to workplace cyberbullying. It advances the knowledge found in previous research that lacked solid theory to explain the interaction between organizational politics and political skill of employees in the area of workplace cyberbullying.

Although climate change-related risks affect all stakeholders along the supply chain, the potential impact on small and micro-sized suppliers is incredibly excessive. The corresponding toll of these climate risk threats on the mental health and well-being of owners of small and micro-sized suppliers can adversely affect their participation in sustainability efforts, ultimately impacting the firm's performance. This often-overlooked dynamic forms the core of our research. We probe into two pivotal aspects: how industry dynamism and climate risk affect the mental health and well-being of owners of small and micro-sized suppliers and how, in turn, dictate involvement and, consequently, supply chain sustainability performance. This is further nuanced by the moderating role of the abusive behavior of buyers.

Our study is built on resource dependency theory and the supporting empirical evidence is fortified by a mixed-methods sequential explanatory design. This study comprises three phases. In the first phase, our experiment examines the effect of industry dynamism and climate risk exposure on sustainable supply chain management performance. Hypotheses H1a and H1b are tested in the first phase. The second phase involves using a survey and structural equation modeling to test the comprehensiveness of the model. Here, the relationship between industry dynamism, climate risk exposure, mental health and well-being of owners of small and micro-sized supplier firms, supplier involvement and sustainable supply chain management (H2–H7) is tested in the second phase. In the third phase, we adopt a qualitative approach to verify and provide descriptive explanations of phase two findings.

Our findings underscore the significance of small and micro-sized suppliers in sustainability, offering invaluable insights for both theoretical understanding and practical implementation. Our study highlights that buyers must allocate sufficient resources to support small and micro-sized supplier firms and collaborate closely to address climate change and its impacts.

The key takeaway from this study is that buyer firms should consider SDG 3, which focuses on the good health and well-being of their employees and the mental health and well-being of owners of small and micro-sized suppliers in their upstream supply chain. This approach enhances sustainability performance in supply chains.

This is one of the first studies that shows that industry dynamism and climate risk exposure can negatively impact small and micro-sized suppliers in the presence of a contextual element, i.e. abusive behavior of buyers, and ultimately, it negatively impacts sustainable supply chain performance dimensions.

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

This study aims to focus on the five most relevant and discursive emerging technologies in accounting (cloud computing, big data and data analytics, blockchain, artificial intelligence (AI) and robotics process automation [RPA]). It investigates the adoption and use of these technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey.

The study investigates the adoption and use of emerging technologies based on data collected from accounting professionals in a technology-developed country – Canada, through a survey. This study considers the said nature and characteristics of emerging technologies and proposes a model using the factors that have been found to be significant and most commonly investigated by existing prior technology-organization-environment (TOE)-related technology adoption studies. This survey applies the TOE framework and examines the influence of significant and most commonly known factors on Canadian firms’ intention to adopt the said emerging technologies.

Study results indicate that Canadian accounting professionals’ self-assessed knowledge (about these emerging technologies) is more theoretical than operational. Cloud computing is highly used by Canadian firms, while the use of other technologies, particularly blockchain and RPA, is reportedly low. However, firms’ intention about the future adoption of these technologies seems positive. Study results reveal that only the relative advantage and top management commitment are found to be significant considerations influencing the adoption intention.

Study findings confirm some results presented in earlier studies but provide additional insights from a new perspective, that of accounting professionals in Canada. The first limitation relates to the respondents. Although accounting professionals provided valuable insights, their responses are personal views and do not necessarily represent the views of other professionals within the same firm or the official position of their accounting departments or firms. Therefore, the exclusion of diverse viewpoints from the same firm might have negatively impacted the results of this study. Second, this study sample is limited to Canada-based firms, which means that the study reflects only the situation in that country. Third, considering the research method and the limit on the number of questions the authors could ask, respondents were only asked to rate the impact of these five technologies on the accounting field and to clarify which technologies are used.

This study’s findings confirm that the organizational intention to adopt new technology is not primarily based on the characteristics of the technology. In the case of emerging technology adoption, the decision also depends upon other factors related to the internal organization. Furthermore, although this study found no support for the effect of environmental factors, it fills a gap in the literature by including the factor of vendor support, which has received little attention in prior information technology (IT)/ information system (IS) adoption research. Moreover, in contrast to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study findings may serve as a guide for researchers, practitioners, firms and other stakeholders, particularly technology providers, interested in learning about emerging technologies’ adoption and use in Canada and/or in a relevant context. Contrary to most prior adoption studies, this study elaborates on accounting professionals’ experience and perceptions in investigating the organizational adoption and use of emerging technologies. Thus, the findings of this study are valuable, providing insights from a new perspective, that of professional accountants.

The study provides insights into the said technologies’ actual adoption and improves the awareness of firms and stakeholders to the effect of some constructs that influence the adoption of these emerging technologies in accounting.

This research paper aims to investigate reinforced concrete (RC) walls' behaviour under fire and identify the thermal and mechanical factors that affect their performance.

A three-dimensional (3D) finite element (FE) model is developed to predict the response of RC walls under fire and is validated through experimental tests on RC wall specimens subjected to fire conditions. The numerical model incorporates temperature-dependent properties of the constituent materials. Moreover, the validated model was used in a parametric study to inspect the effect of the fire scenario, reinforcement concrete cover, reinforcement ratio and configuration, and wall thickness on the thermal and structural behaviour of the walls subjected to fire.

The developed 3D FE model successfully predicted the response of experimentally tested RC walls under fire conditions. Results showed that the fire resistance of the walls was highly compromised under hydrocarbon fire. In addition, the minimum wall thickness specified by EC2 may not be sufficient to achieve the desired fire resistance under considered fire scenarios.

There is limited research on the performance of RC walls exposed to fire scenarios. The study contributed to the current state-of-the-art research on the behaviour of RC walls of different concrete types exposed to fire loading, and it also identified the factors affecting the fire resistance of RC walls. This guides the consideration and optimisation of design parameters to improve RC walls performance in the event of a fire.

This article investigates the construction of risk within trustworthy digital repository audits. It contends that risk is a social construct, and social factors influence how stakeholders in digital preservation processes comprehend and react to risk.

This research employs a qualitative research design involving in-depth semi-structured interviews with stakeholders in the Trustworthy Digital Repository Audit and Certification (TRAC) process, and document analysis of the TRAC checklist and audit reports. I apply an analytic framework based on the Model for the Social Construction of Risk in Digital Preservation to this data.

The findings validate the argument that risk in digital preservation is indeed socially constructed and demonstrate that the eight factors in the Model for the Social Construction of Risk in Digital Preservation do indeed influence how stakeholders constructed their understanding of risk. Of the eight factors in the model, communication, expertise, uncertainty and vulnerability were found to be the most influential in the construction of risk during the TRAC audit process. The influence of complexity, organizations political culture, were more limited.

This article brings new insights to digital preservation by demonstrating the importance of understanding risk as a social construct. I argue that risk identification and/or assessment is only the first step in the long-term preservation of digital information and show that perceptions of risk in digital preservation are shaped by social factors by applying theories of social construction and risk perception to an analysis of the TRAC process.

This paper seeks to address the following two research questions. RQ1: What are the influential user archetypes in the social question-answering (SQA) community? RQ2: To what extent does user feedback affect influential users in changing from one archetype to another?

Based on a sample of 13,840 influential users drawn from the Covid-19 community on Zhihu, the archetypes of influential users were derived from their ongoing participation behavior in the community using the Gaussian mixture model. Additionally, user feedback characteristics such as relevance and volume from 222,965 commenters who contributed 546,344 comments were analyzed using the multinomial logistic regression model to investigate the archetype change of influential users.

Findings suggest that influential users could be clustered into three distinctive archetypes: touch-and-go influential users, proactive influential users and super influential users. Moreover, feedback variables have various impacts on the influential user archetype change, including a shift toward creating higher-quality content and fostering increased interaction, a shift toward generating lower-quality content and decreased interaction but improved speed and having mixed effects due to differences in information processing among these archetypes.

This study expands the existing knowledge of influential users and proposes practical approaches to cultivate them further.

This study aims to develop and test a multivariable psychosocial prediction model of subjective well-being in Ukrainian adults (n = 1,248) 1.5 years after the 2022 Russian invasion of Ukraine.

The research design followed the “Transparent reporting of a multivariable prediction model for individual prognosis or diagnosis” checklist. The online survey combined a questionnaire on sociodemographic characteristics and specifics of living in wartime, as well as validated self-reported inventories: The Modified BBC Subjective Well-being Scale, Acceptance and Action Questionnaire – Version 2 and Connor–Davidson Resilience Scale-10.

The initially developed model was tested through regression analysis, which revealed nine variables as predictors of the subjective well-being scores within the sample, explaining 49.3% of its variance. Among them, the strongest were living with a friend and receiving mental health care systematically. They were almost twice as influential as forced displacement abroad and trauma exposure, which predicted lower well-being, and living with a spouse, which forecasted higher well-being scores. Two resilience subscales – adjustment and restoring and resistance – as predictors of better well-being and perceived unsuccess in life and age as predictors of lower well-being were relatively weaker but statistically significant.

The obtained results support the previous evidence on the essential role of accessible mental health services and social support in times of war, as well as the deteriorative effect of trauma exposure and forcible taking refuge on subjective well-being.

This study aims to investigate corporate anti-corruption disclosure (ACD) strategies during the regulative debate surrounding the European Directive 2014/95/EU which for the first time regulated ACD in Europe. By using a legitimacy framework, it assesses whether companies improved proactively their voluntary ACD during the transposition phase to address potential regulatory changes. Moreover, it investigates how organizational and institutional factors influence companies’ reaction.

This paper hand-collected ACD data (quantity, scope, quality and transparency) from non-financial reports for the years 2010–2015 for a set of 56 (28 EU and 28 non-EU) companies (336 firm-years observations). The study applies difference-in-difference analysis to assess the effects of the debate. Moreover, it tests the association of ACD with organizational and institutional attributes.

The study shows that EU-companies are proactively changing their disclosures. The response is positively influenced by industry exposure to corruption-risks and by lower government corruption, while self-reported negative disclosure impacts negatively. Further, lower government corruption increases the effects of industry exposure to corruption-risks. However, the impacts vary with the disclosure metric.

Besides reinforcing legitimacy as a driving-force in shaping ACD during the transition phase to a regulated context, the paper integrates traditional legitimacy arguments with insights related to the institutional context. This contributes to improving the understanding of the empirical setting where the production of regulation occurs and can support future regulative processes.