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In this paper, the moderating roles of leader reward omission and person–supervisor fit in the relationship between job autonomy and knowledge hiding are investigated.

Using a sample of 248 employees in a two-wave survey, we performed a hierarchical regression analysis to test the hypotheses.

The results revealed that employees with high job autonomy were less likely to engage in knowledge hiding. Moreover, when employees experienced leader reward omission, the negative relationship between job autonomy and knowledge hiding was weakened, and this interesting effect varied by person–supervisor fit.

This study does not explore the mediating mechanism by which job autonomy affects employee knowledge hiding. Moreover, as this research was conducted in a Chinese context, the generalizability of our findings is unclear.

This research has fulfilled its practical aims by providing advice on knowledge-relevant job characteristic factors that can be used to stage interventions regarding the provision of autonomy in jobs, and by carefully considering how to create interdependence between jobs without pushing people to engage in knowledge-hiding behaviors. Furthermore, it is important for leaders to help employees identify work goals and directions and not engage in reward omission.

This study contributes to theoretical advancements in the field of knowledge hiding by revealing boundary conditions that mitigate or enhance the impact of job autonomy on knowledge hiding.

Based on social dilemma theory, the authors analyze the impact of leader reward omission on employee knowledge sharing and the boundary conditions in their relationship.

This study tested the theoretical hypotheses based on empirical data obtained from 264 employees using a two-wave survey method.

The results indicate that leader reward omission significantly negatively affects employee knowledge sharing. An employee's proactive personality weakens the negative relationship between them; the weakening effects of an employee's proactive personality would decrease along with the perceived increase in organizational unfairness.

This study provides the first insight that leader reward omission can inhibit employee knowledge-sharing behavior. In addition, this study shows that an individual proactive personality and perceived organizational unfairness moderate the relationship between leader reward omission and employee knowledge behavior. Thus, this study provides a more comprehensive understanding of whether and when leader reward omission affects employee knowledge sharing.

For firms listed on the New Zealand Stock Exchange, which is a relatively thinly traded market, the purpose of this paper is to examine the nature of stock returns associated with a dividend omission announcement when computations specifically address thin trading, and whether specific firm characteristics affect the likelihood and nature of a dividend omission.

First, event study analysis is used to check if dividend omissions actually do impact share prices in terms of short-term abnormal returns and longer-term cumulative abnormal returns (CARs) in a thinly traded market. Second, binomial logistic regression analysis is used to determine what, if any, company characteristics are associated with the decision to omit a dividend. Third, multinomial logistic regression analysis is employed to determine what firm characteristics are associated with continuing (or ending) a phase of no dividends before a dividend resumption.

Dividend omissions generate immediate negative abnormal returns, and there is a longer-term persistence of negative CARs. The size and duration of these abnormal returns are smaller, but still significant, when thin-market-specific methodology is employed. With respect to firm characteristic, smaller firms, firms with decreased earnings, a higher level of extraordinary charges, greater leverage and firms with a higher book-to-market value are associated with a greater likelihood of making an omission. With respect to the length of time between an omission and resumption of dividend payments, earnings decreases, a higher book-to-market value, a higher level of extraordinary charges and a decrease in firm debt level become significant.

This paper adds value in two dimensions. First, it considers dividend omissions in three different, but inter-connected ways. Second, the use of multinomial logistic regression to examine an aspect of the non-payment hiatus breaks new ground.

This paper investigates the use of deception in two negotiation studies. Study 1 (N = 80) demonstrates that direct questions and solidarity curtail deception. Study 2 (N = 74 dyads) demonstrates that direct questions are particularly effective in curtailing lies of omission, but may actually increase the incidence of lies of commission. These findings highlight the importance of misrepresentation to the negotiation process and suggest approaches for contending with deception.

The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor impact on firms' voluntary adoption of this tool to adequate their non-financial reports to the legal requirements of Directive 95/2014/EU.

The methodology consists of two different levels of analysis. The first part is statistical descriptive, and it consists of a rhetorical analysis on the justifications provided by the firms about their omissions to comply with Directive 95/2014/EU. The second part is inferential and its aim is to evaluate, which factors impact on comply-or-explains adoption.

The findings reveal how the comply-or-explain application in Italy has been characterized by several criticisms. The result highlight how the justifications adopted by the firms is influenced by their sector of activity and omission's type. Moreover, the analysis suggests how the sector of activity and the level of adherence to global reporting initiative influenced the average number of omissions.

The limitations of the research are represented by the focuses on a single country and by the short period of analysis. In this sense, future research could be addressed to the analysis of countries different from Italy. Moreover, accounting scholars could provide further contributions to the political debate through the evolution of the “comply-or-explain” principle’s strategies over the years.

The practical implications connected to the present research are twofold. The first one is represented by the possibility for policymakers to increase the degree of attention about the use of comply-or-explain as legitimization's tool. The second one is represented by the possibility for practitioners to identify a new reporting framework.

The social implications are represented by the possibility for stakeholders to evaluate the reliability's degree of the disclosure produced by Italian public interest entities after the implementation of Directive 95/2014/EU.

Despite the growing attention paid by academics regard Directive 95/2014/EU, this is the first attempt to analyze the comply-or-explain from a rhetorical perspective.

The purpose of this paper is to examine the voluntary disclosure of risk-related issues, with a focus on credit risk, in graphical reporting for listed banks in the major European economies. It aims to understand if banks portray credit risk-related information in graphs accurately and whether these graphs provide incremental, rather than replicative, information. It also investigates whether credit risk-related graphs provide a fair representation of risk performance or a more favourable impression than is warranted.

A graphical accuracy index was constructed. Incremental information was measured. A multi-level linear model investigated whether credit risk affects the quantity and quality of graphical credit risk disclosure.

Banks used credit risk graphs to provide incremental information. They were also selective, with riskier banks less likely to use risk graphs. Banks were accurate in their graphical reporting, particularly those with high levels of credit risk. These findings can be explained within an impression management perspective taking human cognitive biases into account. Preparers of risk graphs seem to prefer selective omission over obfuscation via inaccuracy. This probably reflects the fact that individuals, and by implication annual report’s users, generally judge the provision of inaccurate information more harshly than the omission of unfavourable information.

This study provides theoretical insights by pointing out the limitations of a purely economics-based agency theory approach to impression management.

The study suggests annual reports’ readers need to be careful about subtle forms of impression management, such as those exploiting their cognitive bias. Regulatory and professional bodies should develop guidelines to ensure neutral and comparable graphical disclosure.

This study provides a substantive alternative to the predominant economic perspective on impression management in corporate reporting, by incorporating a psychological perspective taking human cognitive biases into account.

The purpose of this paper is to investigate Chinese stock market reaction to the announcements of dividend reductions and omissions.

The data sets cover the period from 1990 to 2009. A rolling portfolio approach is performed and the Fama–French three-factor model is used to calculate the post-announcement long-term abnormal returns. The matching method and the sub-sample tests are used to examine the robustness.

After controlling for firm size, the unexpected earnings and government ownership, no evidence of the dividend announcement drift is found. The results also show that the government ownership and the large trading play a role in explaining the post-announcement abnormal returns.

This is the first study concerning the Chinese market that examines the Chinese stock market reaction to dividend cut and omission using a long-time period of data.

This study aims to examine the role of devices in assessing the social impact of an organization. The study examines the effects of device and analyst expertise on the contents and conclusions of the report.

Six impact reports based on the same data from the same organization were compared to each other, to the charity data and to the devices used. Specific attention is paid to the role of the device’s sociomaterial form and discursive entanglements.

The six reports assessed the impact differently from each other and in ways that were consistent with the devices used. The devices performatively reconfigured the charity in impact reports through a series of omissions and misrepresentations which could be traced to the discourses hardwired into the devices themselves. The devices did not simply present the same impact assessment to different audiences or for different purposes, but (mis)represented the charity in specific ways aligned with the discursive entanglements.

The performativity of sociomaterial impact devices has implications for how researchers approach the study of impact measurement.

In this study, faithful adherence to an impact device led to greater omissions and misrepresentations than less expert impact assessments. Analysts should be supported to identify biases in their devices and be aware of sorts of omissions and misrepresentations that may result. Faithful adherence may not be the mark of rigorous analysis.

Performativity of impact measurement devices is explored with a unique data set.

The purpose of the paper is to explore the extent of the absence of data elements that are critical from the perspective of scientometric evaluation of the scientific productivity and impact of countries in terms of the most common indicators – such as the number of publications, the number of citations and the impact factor (the ratio of citations received to papers published), and the effect these may have on the h‐index of countries – in two of the most widely used citation‐enhanced databases.

The author uses the Scopus database and Thomson‐Reuters' (earlier known as ISI) three citation databases (Science, Social Sciences and Arts & Humanities), both as implemented on the Dialog Information Services (Thomson ISI databases) and on the Web of Knowledge platform, known as Web of Science (WoS). The databases were searched to discover how many records they have for each year, how many of those have cited references for each year, and what percentage of the records have other essential or often used data elements for bibliometric/scientometric evaluation.

There is no difference between the databases in the presence of publication year data – all of them include this element for all the records. The presence of the language field is comparable between the Thomson and Scopus databases, but it should be noted that a 2 per cent difference for mega‐databases of such size is not entirely negligible. The rate of presence of the subject category field is better in Scopus, even though it has far fewer subject categories (27) than the Thomson databases (well over 200). The rate of absence of country identification is the most critical and disappointing. It is caused primarily by the fact that journals have not had consistent policies for including the country affiliation of the authors. The huge 34 percent omission rate of country identification in Scopus also hurts its impressive author identification feature. Unfortunately, the country information is not available in more than 12 million records.

Irrespective of the reasons for the very high rate of omission of country names or codes, it should be realised and prominently mentioned in any scientometric country reports. The author has never seen this mentioned in published papers, nor in the manuscripts that he has peer reviewed. Many can live with the low omission rates of the language, document type and subject category elements, and many can just avoid using these filters. The two factors that define the level of distortion in the assessment and ranking of the research achievements of countries are the rate of cited reference enhanced records and the rate of presence of country affiliation data.

This study aims to investigate the use of deceptive negotiation tactics to explain why teams can attain higher negotiation profits than individual negotiators. The study distinguishes deception by commission (i.e. active misrepresentation of preferences) from deception by omission (i.e. passive misrepresentation of preferences).

The sample used to test the mediation hypothesis was made up of data from two electronically mediated negotiation simulations encompassing 75 negotiation dyads with 278 participants. The methodology involved coding deceptive negotiation tactics from the log files by counting utterances related to indifference options that enabled negotiation parties to deceive.

The results show that teams do apply deceptive negotiation tactics more frequently than individual negotiators and that this behavior helps them increase their negotiation profits.

The findings are valuable for two reasons. First, the study included controls for other important antecedents of deceptive behavior and negotiation outcome (e.g. negotiators’ nationalities, first bids). Consequently, the empirical results underline the importance of considering team size to understand its impact on profits through the use of deceptive tactics. Second, although this study does show that deception increases negotiation profits, the absolute level of deception is rather small (on average just one deceptive statement per negotiation).