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The vast majority of research on traditional leadership focuses on effective and positive leadership behavior. However, scholars have begun to pay attention to the impact of negative leadership behavior on employees and the organization. Hence, the main purpose is to examine the effects of abusive supervision. While the literature does not examine the time future orientation of the effects of abusive supervision, the purpose of this paper is to fill up this gap and examine the moderating role of future orientation.

A total of 584 valid questionnaires were collected from respondents aged between 21 and 30 years old and analyzed using the hierarchical regression and structural equation modeling method.

The main results show that abusive supervision positively affects counterproductive work behavior and future orientation positively moderates both the relationship between abusive supervision and originality behavior and the relationship between abusive supervision and organizational citizenship behavior (OCB).

This study demonstrates the moderating roles of future orientation in the effects of abusive supervision, and thus deepens the understanding of the moderating effect. It departs from the prior works and presents a more detailed examination examines the distinct dimensions of personality traits. It makes three main theoretical contributions. First, it introduces uncertainty management theory as a means to interpret the effects of abusive supervision. Second, it contributes to the literature on abusive supervision. Third, it does not lead to discovery as an OCB and originality, conclusions which differ from the results suggested in past literature.

The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance. This paper aims to illustrate the multiple aspects that influence the tax avoidance behavior of corporations and its impacts through the systematic review method.

This study used “Tax Avoidance” OR “Tax Aggressiveness” OR “Tax Planning” as search strings to extract the relevant literature from the Scopus database. This study is a comprehensive analysis of existing literature on corporate tax avoidance behavior. Further, the keyword network analysis has been used to find out the most explored and dry research areas related to corporate tax avoidance behavior using VOSviewer software.

The study finds that taxation decision is an important managerial decision. Managers adopt tax avoidance tactics to boost postax profits to meet the shareholders’ expectations, particularly of risk-averse shareholders, and sometimes for their benefit also. With this, this study also finds that firms’ characteristics, political connections and corporate social responsibility activities also impact taxation decisions. In addition, the study identifies that tax-avoiding behavior has a contradictory impact on firm value, market growth and corporate transparency disclosure decisions.

The study assists the researchers by providing a brief overview of tax avoidance behavior, for corporates in understanding the implications of tax avoidance, and for policymakers to fix the taxation loopholes and bring necessary tax reforms.

This study adds to the existing literature by providing a thorough overview of theories, determinants and outcomes of corporate tax avoidance behavior.

This paper reports on an evaluation of the ‘Hy Vong Moi’ (New Hope) program aimed at providing emotional, physical and cultural support to new parents of Vietnamese origin living in the Greater Dandenong area, Melbourne, Australia, and who are experiencing problems relating to drug use within their families. Six young Australian Vietnamese women participated in the program. Data were collected via questionnaires, focus groups, diaries and the case worker’s journal. Analysis was ongoing in keeping with a participatory research approach. All the women who participated in the program, involving the setting up of a parents/mothers playgroup as well as provision of education and support, reported very positively on the program. All agreed that the formal help they received had made an enormous difference in their lives and was assisting them to integrate into Australian culture with potentially positive benefits for their children. The additional support through the parents/mothers playgroup allowed formation of new friendships, the sharing of experiences and the acquisition of new skills, including parenting skills. All wanted the program and the parents/mothers playgroup to continue as a means of providing further assistance to them and others.

The concept of postponement has been developed over many years. Past empirical research has been conducted almost entirely in Western countries. This paper aims to investigate the current status of postponement applications in Greater China (including Mainland China, Hong Kong, and Taiwan) to ascertain the effects of some determinants (i.e. environmental uncertainty, production techniques, and information system (IS) maturity) on postponement application.

A field survey of big manufacturers of electronic/information technology, clothing, and electric appliances is conducted. A total of 106 usable responses are received from 411 surveys yielding a satisfactory response rate of 25.8 percent.

The result indicates that the number of applications of postponement in Greater China is growing and the incidence of postponement applications is higher than in the Western countries. Environmental uncertainty, production techniques, and ISs maturity have have positive effects on applications of postponement techniques. Some specific postponement strategies for the three industries studied are noted.

From an exploratory perspective, the findings present in this paper may be useful in the sense that they give a broad and general picture of the current situation of the use of postponement in certain industries in Greater China.

To succeed in a competitive tourist market and attract more foreign tourists, it is essential to have a clear understanding of what travellers are seeking and endeavour to meet those needs, as well as key influential factors in their travel decision-making process. The purpose of the study is to develop and examine tourists’ pre-trip motivational model using the push–pull theory.

A tourists’ pre-trip motivational model was developed and then tested based on a sample of 320 Chinese and non-Chinese visitors to Melbourne, Australia, to assess the suitability of the new model. Data were analysed by descriptive and inferential statistical techniques, such as principal component analysis and independent T-tests.

The analysis revealed statistically significant differences between studied samples in terms of the push and pull factors. In comparison with non-Chinese tourists, Chinese visitors to Melbourne assigned higher importance to resting and relaxing opportunities, family-oriented activities, as well as safety and a high level of service. The identified differences should be reflected in marketing and promotional activities provided to Chinese and non-Chinese travellers.

The study provides useful information for Destination Marketing Organisations in tourism cities wanting to develop specifically customised tourist products, services and promotion programs tailored to each market.

The proposed extended push–pull model represents a holistic and complex model of the travel decision-making process with the multiple linkages between motivations for travelling, preferences of destination attributes, information source usage, trip expectations, possible constraints for travelling and evaluation of destination choice criteria. Understanding all these factors, their relationship and their influence on the final destination choice is a prerequisite for effective and successful actions on attraction and retention of visitors for all tourist destinations. The developed tourists’ pre-trip motivational model may be used as a conceptual framework to guide subsequent motivational studies in tourism.

This paper aims to examine the impact of CEO (chief executive officer) compensation and CEO attributes on the level of tax aggressiveness of French companies.

The sample comprises 180 firm-year observations of 40 companies listed on the CAC 40 during the period ranging from 2008 to 2018. For the purpose of overcoming the problems of heteroscedasticity and autocorrelation, the authors apply the generalized least square panel regression.

This study’s results corroborate the importance of CEO compensation and CEO attributes as determinants of tax aggressiveness. In addition, the authors come up with the fact that CEO compensation has a negative effect on tax aggressiveness, and that older CEOs and CEOs with accounting expertise are negatively linked with tax aggressiveness. The authors also find out that there is a positive relationship between the CEO tenure and tax aggressiveness. Moreover, the authors report that foreign CEOs are more likely to engage in tax aggressiveness practices than local CEOs.

The unavailability of all annual reports and the use of only one proxy to measure tax aggressiveness present limitations. This study shows significant implications for shareholders, regulators and researchers. As a matter of fact, shareholders will observe the effect of appointing a foreign CEO on the tax aggressiveness level. This study may also provide regulators with new ideas regarding the role of the CEO and its impact on aggressive decision-making. And it brings forth new insight for researchers through adding a foreign CEO as a new determinant of tax aggressiveness.

According to the authors’ knowledge, this study is the first to provide empirical evidence regarding the effect of both CEO compensation and CEO attributes on tax aggressiveness. It also looks into the impact of a foreign CEO on tax aggressiveness.

This paper aims to explore the factors affecting consumers' loyalty toward online games based on the uses and gratifications theory and the flow theory.

The research employed two approaches to collect data: personal interview and online survey. Each data collection approach consists of two phases to overcome method bias. This study adopted structural equation modeling to analyze the data.

The results focusing on popular massively multiplayer online role‐playing games reveal that players' sense of control, perceived entertainment, and challenge affect their loyalty toward an online game. Conversely, sociality and interactivity produce negligible effects on loyalty.

First, game designers may strengthen gamers' sense of control and challenge by adding more status information, gaming options, or through the designed system of goals and achievements. Second, the entertaining nature of online gaming suggests greater demand for content design, and points to the direction of mobile gaming. Third, considering the recent growth of online social network services, consumers regard online games as lower priority when prompted by socially related motives. Additionally, people mostly reckon online relationships as virtual and not gratifying real‐world social needs.

In view of the prevalence of computer and Internet usage, online gaming research should shift more focus toward the non‐technological aspects of gaming. This paper is one of the few studies that examine online game loyalty from the non‐technological aspects while adopting a multi‐disciplinary approach based on theoretical parsimony.

The purpose of this study is to explore how the “New type of industry and research chain value creation project” promoted by the Ministry of Science and Technology in Taiwan can help universities to achieve university social responsibility (USR), promote social innovation, and achieve sustainable development. The university social responsibility defined in this study is proposed through literature analysis. The study interviewed three professionals who actually participated in the project and served as core positions. Semi-structured in-depth interviews were conducted. Key findings are drawn as follows. First, the term USR is multifaceted and needs further refinement in light of the changing and dynamic roles of universities. Second, the value creation plan helps universities achieve social responsibility. Third, the value creation team incorporates the concept of university social responsibility into the consideration of development factors, which contributes to the sustainability of the project. Fourth, the value creation plan faces the willingness of participants and the public's unclear understanding of university social responsibility. Finally, practical benefits include the joy of team members, the cultivation of talents and the dream of having a business.

Creditor reliance on accounting‐based numbers as a persistent and traditional standard to assess a firm's financial soundness and viability suggests that the integrity of financial statements is essential to credit decisions. The purpose of this paper is to provide an approach to explore fraudulent financial reporting (FFR) via growing hierarchical self‐organizing map (GHSOM), an unsupervised neural network tool, to help capital providers evaluate the integrity of financial statements, and to facilitate analysis further to reach prudent credit decisions.

This paper develops a two‐stage approach: a classification stage that well trains the GHSOM to cluster the sample into subgroups with hierarchical relationship, and a pattern‐disclosure stage that uncovers patterns of the common FFR techniques and relevant risk indicators of each subgroup.

An application is conducted and its results show that the proposed two‐stage approach can help capital providers evaluate the reliability of financial statements and accounting numbers‐based decisions.

Following the SOM theories, it seems that common FFR techniques and relevant risk indicators extracted from the GHSOM clustering result are applicable to all samples clustered in the same leaf node (subgroup). This principle and any pre‐warning signal derived from the identified indicators can be applied to assessing the reliability of financial statements and forming a basis for further analysis in order to reach prudent decisions. The limitation of this paper is the subjective parameter setting of GHSOM.

This is the first application of GHSOM to financial data and demonstrates an alternative way to help capital providers such as lenders to evaluate the integrity of financial statements, a basis for further analysis to reach prudent decisions. The proposed approach could be applied to other scenarios that rely on accounting numbers as a basis for decisions.

In this chapter we describe an action research study on our course “Language and Literacy in the Early Childhood Curriculum.” We also explore links between the study and postmodern theory, embedding our analyses in an ongoing accreditation process. This required process positions us to question what authoritative narratives we have accepted and whether, through our action research, we have begun to create our own counternarrative that challenges assumptions underlying the accreditation process.