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In recent years, there has been a growing trend of individuals willingly opting for employment positions that do not fully use their education, skills and abilities, a phenomenon known as voluntary overqualification. This study aims to investigate the factors that influence and the formation mechanism of this emerging phenomenon. Drawing upon social cognition theory, this study explores the relationship between work values and voluntary overqualification while also examining the mediating role of the future work self and the moderating role of perceived marketability.

This study used a longitudinal approach, collecting data through questionnaires administered at multiple time points. The sample consisted of 607 employees from various departments of five Chinese companies. Regression analysis using the PROCESS macro in SPSS was used to test the research hypotheses.

The results indicate a positive relationship between employees’ work values and voluntary overqualification. Furthermore, this relationship is mediated by the future work self. Additionally, perceived marketability plays a moderating intermediary role in the whole model.

This study contributes to the overqualification literature by introducing a novel type of overqualification and unveiling the mechanism by which work values influence voluntary overqualification. The findings provide insights for understanding and managing employees who are voluntarily overqualified.

The purpose of this research paper is to study attitudinal responses to the tone of a voluntary disclosure. It is known that tone can affect market response. Existing literature assumes that investors' attitudes mediate these effects, but these attitudinal mediators have not been directly measured. The authors are especially interested in cases where a firm is reporting poor financial results. The purpose is to trace the mechanism and conditions under which tone affects the credibility of a voluntary disclosure.

The authors conducted a 2 × 2 between-subjects study that manipulates financial performance (good/bad) and tone (positive/negative). The attitudinal dependent variable is the credibility of the management discussion, with persuasive intent as a mediator of the effects of tone on credibility.

In the case of bad financial results, a positive tone has a negative effect on credibility as the authors predict. This effect is fully mediated by perceived “persuasive intent”. In the case of good financial performance, credibility is higher when management adopts a positive tone, even though there, too, subjects perceive the persuasive intent.

The research paper establishes a bridge between the communications and finance literature on the effect of tone in voluntary disclosures. The empirical findings provide initial evidence and new detail regarding an attitudinal response (credibility) that the finance literature often assumes is responsible for mediating market responses to voluntary disclosures. One unexpected finding with interesting implications is that positive tone increases credibility in the case of good news. The implication is that a firm may indulge in taking a victory lap to celebrate good news, without harming the credibility of their corporate communications. Additional research is warranted that combines theory and methods from communications and finance, to further elaborate the attitudinal mechanisms behind the market effects of tone in voluntary disclosures.

At the most general level, the original contribution is the creation of a theoretical and methodological bridge between the communications and finance literature, regarding the effect of tone in voluntary disclosures. This research proposes an integrated theoretical framework, in which the concept of incentives shapes the relationships between the firm's financial situation, a disclosure's tone and its credibility. Methodologically, the authors employ an experimental method, which is more typical in the communications literature, to illuminate the attitudinal effects of tone that are frequently mentioned and assumed in the finance literature.

Unlike other types of corporate disclosure, corporate political disclosure (CPD), which is the disclosure of corporate political contributions and the related governing policies and oversight mechanisms, does not provide completely new information to stakeholders. Some of the information disclosed in CPD is available from other public records (e.g. the Federal Election Committee website or OpenSecrets website). Given this unique feature of CPD, it is interesting to investigate the cost and benefit tradeoff for firms of altering their CPD practice in response to policy and political uncertainty.

This study employs recently developed indexes of aggregate economic policy uncertainty (EPU) and a novel dataset of CPD transparency to examine the impact of EPU on CPD transparency and how the proprietary cost of corporate political activities moderates this association. The sample consists of S&P 500 companies from the 2012 to 2019 period.

The authors document that firms mitigate the heightened information asymmetry associated with higher aggregate EPU by increasing CPD transparency. The positive association between EPU and CPD is less pronounced for firms that are more sensitive to EPU, for firms that more actively manage EPU through corporate political contributions or lobbying activities and for firms that are followed by more analysts. The authors also find that more transparent CPD helps to mitigate the information asymmetry caused by heightened EPU. This study’s results hold when the authors control for other types of voluntary corporate disclosure.

This study contributes to the emerging literature on the determinants of CPD transparency by identifying EPU's positive impact on CPD transparency. This study also provides empirical evidence that the proprietary costs arising from the controversial nature of corporate political activities dampen firms' incentives to provide transparent CPD in response to heightened EPU, and that information on corporate political activities gathered and processed by financial analysts seems to lower the marginal benefit to companies of publicizing CPD on their own website.

This study aims to examine the relationship between corporate governance (CG) voluntary disclosure (VD) and firm valuation (FV). Moreover, the study also investigates whether VD mediates the impact of CG on FV or not.

The study is based on a panel data set of top 100 listed firms on Bombay Stock Exchange (BSE) over the period of 2014–2018 and develops CG index and VD index (VDI) in order to capture both the constructs respectively. The author adopts suitable panel data model to examine the relationship between CG, VD and FV as well as indirect impact of CG on FV through mediation of VD. Further, the author uses instrumental variables regression model for robustness check.

The author's findings reveal significant positive impact of CG on FV. Likewise, VD also exhibits significant positive impact on FV. Notably, the interaction of CG and VD complements each other in making positive contribution towards FV. In addition, the author observes that VD partially mediates the impact of CG on FV. Specifically, the outcome suggests that CG apart from having direct impact on FV also influences the same through the mediation of VD. Moreover, as the direction of indirect impact coincide with direct impact, such indirect impact has complementary relationship with the direct impact, implying that when CG makes direct contribution towards improving FV, CG's contribution toward FV through mediation of VD also increases.

To the best of the author's knowledge, this is the first endeavor in the extant literature that examines the interaction performance impact of CG and VD. Further, the author also provides primary evidence on the mediating impact of VD in the relationship between CG and FV.

Logistics at work is rapidly changing. The changing trend is especially prominent when considering the active involvement of individuals that perform diverse forms of formal/informal “logistics work” (e.g. crowd logistics and self-collection). Thus, by conducting a synthesised review (n = 55), this study aims to provide a typology of individuals' logistics work.

The total social organisation of labour is used as a guiding framework. A deductive literature analysis is performed based on the identified journal articles.

The review findings reveal three major contexts where individuals perform logistics work: formal organisation, social community and private household, with a decreased level of formality. Under each context, individuals may be engaged in paid or unpaid activities, creating six forms of logistics work, termed as paid/voluntary professional logistics, incentivised/friendly social logistics and rewarded/free consumer logistics. Furthermore, an actor–sphere–resource–value conceptualisation of individual logistics is proposed, focussing on the chains of actors, work settings, resource input and value outcome.

The results provide a theoretical foundation for further research in individual- or consumer-centrism in logistics. Two research directions and seven research questions are presented for future investigation.

The purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable Development Goals (UN SDGs) by universities. The framework considers the relationship between reporting on the SDGs and the three main activities of universities: research, teaching and service. As universities hold a unique position in society, understanding their experiences with SDG reporting offers insights into the promotion and integration of SDGs into reporting and practice more broadly.

The paper adopts a conceptual approach and draws on existing literature to develop a framework for understanding reporting on the UN SDGs by universities. The framework considers the challenges faced by universities in providing sustainability information and examines the motivations and outcomes associated with reporting. It also explores the coordination and collaboration necessary across departments within universities and discusses the risks associated with greenwashing.

The paper highlights that reporting on the UN SDGs can enhance university engagement with stakeholders, improve their reputation, and foster innovation and transdisciplinary research ideas. However, universities encounter challenges such as limited data availability, resource constraints, lack of coordination and competing priorities. The growing scepticism surrounding reporting motives has led to increased allegations of greenwashing within the sector.

This paper contributes to the accounting literature by presenting a comprehensive framework that explores the determinants, mechanisms and consequences of reporting on the UN SDGs by universities. The framework offers insights into how reporting on SDGs can lead to embedding the SDGs in research, teaching and service activities and can be adapted to other organisational contexts. The paper also emphasises the need for further research on the mechanisms of reporting, which play a crucial role in driving long-lasting change.

The development of information technologies has fueled the emergence of online self-organizing teams that involve members with diverse backgrounds to work on a shared goal voluntarily. However, the differences in members' attributes give rise to diversity. Therefore, the authors’ research is to figure out how diversity affects team performance in the context of online self-organizing teams and how this effect changes over team tenure.

The authors use a dynamic approach to the diversity-team performance relationship and collect a publicly longitudinal dataset on 3,970 collaborative items from 2,550 online self-organizing teams spanning nine years in an open innovation community of an online game.

The empirical results show that culture separation is negatively related to team performance, and this negative relationship weakens as team tenure increases. While skill variety and contribution disparity are positively related to team performance, and these positive relationships strengthen as team tenure increases.

The study provides a research framework to examine the relationship between diversity and team performance and explore how this relationship varies over team tenure in the context of online self-organizing teams. The results not only demonstrate the double-edged role of diversity in affecting the success of online self-organizing teams but also advance the understanding on the temporal effect of diversity on team performance.

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.

The online health community's success depends on doctors' active participation, so it is essential to understand the factors that affect doctors' knowledge contribution behavior in the online health communities. From the perspective of peer effect, this paper discusses the influence of focal doctors' peers on focal doctors' knowledge contribution behavior and the mechanism behind it. This paper aims to solve these problems.

Empirical data of 1,938 doctors were collected from a Chinese online health community, and propensity score matching and ordinary least squares were employed to verify the proposed theoretical model.

The results show that the presence of focal doctors' peers in online health communities has a positive effect on the knowledge contribution behavior of focal doctors, and the economic returns and social returns of focal doctors' peers have a significant mediating effect.

This paper discusses focal doctors' knowledge contribution behavior from the perspective of peer effect. It enhances the understanding of focal doctors' behavior in the online health communities by exploring the mediating role of their peers' economic and social returns. The results of this paper extend the research in the field of peer effect and online health and provide management implications and suggestions for online health platforms and doctors.

Users' voluntary forwarding behavior opens a new avenue for companies to promote their brands and products on social networking sites (SNS). However, research on voluntary information disseminators is limited. This paper aims to bring an in-depth understanding of voluntary disseminators by answering the following questions: (1) What is the underlying mechanism by which some users are more enthusiastic to voluntarily forward content of interest? (2) How to identify them? We propose a theoretical model based on the Elaboration-Likelihood Model (ELM) and examine three types of factors that moderate the effect of preference matching on individual forwarding behavior, including personal characteristics, tweet characteristics and sender–receiver relationships.

Via Twitter API, we randomly crawled 1967 Twitter users' data to validate the conceptual framework. Each user’s original tweets and retweeted tweets, profile data such as the number of followers and followees and verification status were obtained. The final corpus contains 163,554 data points composed of 1,634 valid twitterers' retweeting behavior. Tweets produced by these core users' followees were also crawled. These data points constitute an unbalanced panel data and we employ different models — fixed-effects, random-effects and pooled logit models — to test the moderation effects. The robustness test shows consistency among these different models.

Preference matching significantly affects users' forwarding behavior, implying that SNS users are more likely to share contents that align with their preferences. In addition, we find that popular users with lots of followers, heavy SNS users who author tweets or forward other-sourced tweets more frequently and users who tend to produce longer original contents are more enthusiastic to disseminate contents of interest. Furthermore, interaction strength has a positive moderating effect on the relationship between preference matching and individuals' forwarding decisions, suggesting that users are more likely to disseminate content of interest when it comes from strong ties. However, the moderating effect of perceived affinity is significantly negative, indicating that an online community of individuals with many common friends is not an ideal place to engage individuals in sharing information.

This work brings about a deep understanding of users' voluntary forwarding behavior of content of interest. To the best of our knowledge, the current study is the first to examine (1) the underlying mechanism by which some users are more likely to voluntarily forward content of interest; and (2) how to identify these potential voluntary disseminators. By extending the ELM, we examine the moderating effect of tweet characteristics, sender–receiver relationships as well as personal characteristics. Our research findings provide practical guidelines for enterprises and government institutions to choose voluntary endorsers when trying to engage individuals in information dissemination on SNS.