Objective: this study examines how fair value (FV) accounting affects the accuracy of financial analysts’ earnings forecasts and whether this effect varies by legal system (Common Law vs. Civil Law) and International Financial Reporting Standards (IFRS) adoption. Methods: using a panel of 1,420 publicly listed companies in 40 countries from 2011 to 2018 (over 32,000 company-quarter observations), we apply generalized linear mixed models to account for the...

Objective: negative experiences with food delivery applications can erode consumer trust and reduce the perceived value of technology-mediated marketplaces. Methods: this study examines value co-destruction (VCD) by analyzing over 100,000 user reviews on Google Play for the 10 most popular food delivery apps in Brazil. Using natural language processing, sentiment analysis, and clustering techniques, the study identified recurring patterns of dissatisfaction and categorized them into nine...

Objective: this study highlights the importance of employee well-being for both managers and staff in the banking sector. It emphasizes creating simpler work processes, involving employees in decision-making, and valuing their input to improve overall organizational performance. Methods: data were collected from employees in Pakistan’s banking sector. PLS-SEM was used for hypothesis testing. Results: the results of this study indicate that thriving and organic structures are positively and...

Objective: this article examines expansionary fiscal policy in the context of intergovernmental tax competition from a macroeconomic perspective, analyzing the effects of granting tax benefits under the state value-added tax on the circulation of goods and services (ICMS) on the economic development of Santa Catarina, a state in southern Brazil. Methods: monthly data spanning 1997–2020 were analyzed using a vector autoregression (VAR) model with Granger...

Objective: in today’s volatile and knowledge-intensive business environment, knowledge management has become a key driver of organizational profitability beyond traditional cost- and productivity-based measures. This study addresses a gap in the literature by empirically examining how tacit and explicit knowledge contribute to profitability, with particular attention to the mediating role of breakthrough innovation. Methods: a quantitative research design...

Research on racial diversity in organizations stands at a critical juncture. While the ‘business case for diversity’ has been supported empirically over decades, the field now faces significant headwinds. Political and institutional pressures, particularly in the 
Global North, are challenging the legitimacy of Diversity, Equity and Inclusion (DEI) initiatives, creating a complex environment for scholars and practitioners alike. To navigate these tensions and explore the field’s...