管理学最新文献

{"title":"Public and private enforcement of non-GAAP reporting","authors":"Dain C. Donelson ,&nbsp;Antonis Kartapanis ,&nbsp;Colin Q. Koutney ,&nbsp;Chris X. Zhao","doi":"10.1016/j.jaccpubpol.2025.107338","DOIUrl":"10.1016/j.jaccpubpol.2025.107338","url":null,"abstract":"<div><div>This study provides evidence on the frequency and effectiveness of public and private enforcement of non-GAAP reporting. Although investors place weight on non-GAAP measures, there is little evidence on the extent and effectiveness of non-GAAP enforcement. The SEC uses comment letters to oversee non-GAAP reporting. While most firms appear to enhance future non-GAAP disclosures after receiving a comment letter, we also find that firms that receive non-GAAP comment letters are more likely than control firms to receive future non-GAAP comment letters, with the same comments often repeated. In addition, non-GAAP enforcement in the form of SEC AAERs and securities class action lawsuits is very rare. However, we find limited evidence of investor harm from managers’ non-GAAP exclusions that are incremental to analysts’ exclusions. This result suggests investors are skeptical of managers’ non-GAAP exclusions.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"52 ","pages":"Article 107338"},"PeriodicalIF":3.3,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144513694","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Organizational Artificial Intelligence Adoption and Employees Taking Charge in Chinese Manufacturing Industry: A Moderated Mediation Model","authors":"Zhenyuan Wang,&nbsp;Jiyu Li,&nbsp;Mengxi Yang,&nbsp;Yan Wang,&nbsp;Xi Chen","doi":"10.1111/1744-7941.70026","DOIUrl":"https://doi.org/10.1111/1744-7941.70026","url":null,"abstract":"<div>\u0000 \u0000 <p>The increasing adoption of Artificial Intelligence (AI) in the Chinese manufacturing industry is driving workflow optimization and employee productivity improvements. However, evidence suggests that the use of AI technology increases the complexity and uncertainty of organizational environments, creating many challenges for employees. Utilizing data from 337 participants collected through a three-stage, time-lagged survey, this study investigates the impact of organizational AI adoption on employees' taking charge behavior through the lens of conservation of resources theory. The findings reveal that psychological availability mediates the influence of organizational AI adoption on employees' taking charge. Employee approach-avoidance motivation plays a moderating role in this relationship. Specifically, approach motivation amplifies the positive impact of organizational AI adoption on psychological availability, whereas avoidance motivation diminishes it. These insights offer significant theoretical and practical contributions to the discourse on the relationship between organizational AI adoption and taking charge in the Chinese manufacturing industry.</p>\u0000 </div>","PeriodicalId":51582,"journal":{"name":"Asia Pacific Journal of Human Resources","volume":"63 3","pages":""},"PeriodicalIF":3.9,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144519782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Citizen Trust in Regulators: Evaluating the Validity of the CTGO‐Scale in Transitioning Societies","authors":"Dominika Latusek, Anna Pikos, Frédérique Six, Marcin Wardaszko","doi":"10.1111/rego.70055","DOIUrl":"https://doi.org/10.1111/rego.70055","url":null,"abstract":"Citizen trust in regulatory agencies is crucial for the effective functioning of financial markets and broader public governance. This paper investigates the validity of the Citizens' Trust in Government Organizations (CTGO) scale in a transitioning society with historically low institutional trust. Using the Polish Financial Supervision Authority (PFSA) as the focal organization, our study examines how trustworthiness dimensions—ability, integrity, and benevolence—apply in this context. The research combines a quantitative study, which validates the CTGO‐scale in a new cultural and institutional setting, with qualitative focus groups that explore citizens' perceptions of PFSA's trustworthiness. Our findings confirm the CTGO‐scale's reliability and extend its applicability to low‐trust contexts and specific regulatory agencies. However, focus group data suggest that the label for the “benevolence” dimension is best changed to reflect the impartial, commitment to the public good aspects typical of public organizations. We propose replacing benevolence with impartiality in trust measurement tools to better capture the structured, duty‐driven nature of public governance. This study advances the conceptualization of trust in regulatory agencies and provides a foundation for future comparative research across diverse governance settings.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":"28 1","pages":""},"PeriodicalIF":3.0,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144534084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Sustainable Development of Medical Tourism: The Case of Macao","authors":"Yan Feng,&nbsp;Ning Kang,&nbsp;Meiqi Zhang","doi":"10.1002/jtr.70078","DOIUrl":"https://doi.org/10.1002/jtr.70078","url":null,"abstract":"<div>\u0000 \u0000 <p>The medical tourism industry in Macao has witnessed significant growth in recent years. This study investigates the influence of pre-electronic word-of-mouth (pre-eWOM) and the medical tourism index (MTI) on the travel experience, medical service quality, perceived value, and post-electronic word-of-mouth (post-eWOM) intentions among 600 female medical tourists visiting Macao for HPV vaccine tourism. The results reveal that pre-eWOM and MTI interventions significantly improve the travel experience and medical service quality for medical tourists, and this subsequently positively affects perceived value and post-eWOM intentions. Macao's MTI score of 79.75, exceeding the average of benchmarked countries, demonstrates its attractiveness as a medical tourism destination. Our findings emphasize the significance of leveraging eWOM and enhancements in service quality to promote Macao's medical tourism industry. Insights from this study can assist policymakers and marketers in strengthening Macao's position in the global medical tourism market.</p>\u0000 </div>","PeriodicalId":51375,"journal":{"name":"International Journal of Tourism Research","volume":"27 4","pages":""},"PeriodicalIF":4.1,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144524620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring futures through science fiction: A scenario-based PESTLE analysis of award-winning SF novels","authors":"Danilo Brozović ,&nbsp;Per Carlborg ,&nbsp;Nina Hasche","doi":"10.1016/j.futures.2025.103647","DOIUrl":"10.1016/j.futures.2025.103647","url":null,"abstract":"<div><div>This article extends the exploration of potential futures as envisioned in science fiction (SF) literature by analyzing how emerging trends are portrayed through a structured analytical framework. Specifically, it examines award-winning SF novels, focusing on political, economic, social, technological, legal, and environmental (PESTLE) dimensions as imagined by prominent authors within the genre. Thus, the purpose of the article is to provide an overview of emerging trends and tendencies within imagined futures as depicted in acclaimed SF literature, framed through the lens of PESTLE analysis. To this end, four future scenarios were extrapolated from a selection of 42 novels that have either won or been nominated for major SF awards—the Nebula and the Hugo. These scenarios are: <em>Solar System Expansion</em>, <em>Cyber High-Tech Future</em>, <em>Post-Contraction Society</em>, and <em>Dystopian Future</em>. Each scenario is assessed according to its political, economic, social, technological, legal, and environmental characteristics.</div></div>","PeriodicalId":48239,"journal":{"name":"Futures","volume":"172 ","pages":"Article 103647"},"PeriodicalIF":3.0,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144536039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The influence of team consensus and inclusive climate on junior auditors’ conformity and risk assessment sharing","authors":"Eddy Cardinaels ,&nbsp;Viola Darmawan ,&nbsp;Evelien Reusen ,&nbsp;Kristof Stouthuysen","doi":"10.1016/j.jaccpubpol.2025.107334","DOIUrl":"10.1016/j.jaccpubpol.2025.107334","url":null,"abstract":"<div><div>In hierarchically structured audit teams, it is common for junior auditors to conduct the fieldwork and gather a large part of the audit evidence, making information sharing critical. However, if a team consensus already exists, individual auditors may conform to the team and hesitate to raise potentially important issues they themselves acquired about a client. This study experimentally investigates how the origin of team consensus (i.e., consensus of junior members vs. consensus of senior members) and the type of inclusive climate (i.e., authenticity vs. belongingness) impact junior auditors’ conformity and their comfort with sharing their own risk assessment with the team. Drawing on conformity theory, we hypothesize and find that junior auditors are more likely to conform to a team consensus of senior members, and feel less comfortable with sharing their own risk assessment with the team, particularly when working in an authenticity climate. These effects of conforming more to senior members are mitigated when there is a climate of belongingness.</div></div>","PeriodicalId":48070,"journal":{"name":"Journal of Accounting and Public Policy","volume":"52 ","pages":"Article 107334"},"PeriodicalIF":3.3,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144513695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Effects of information framing cues and age on the comprehension of personal health records for self-care behaviors: an eye-tracking study.","authors":"Kaifeng Liu, Zhiyan Sun, Xinyuan Ren, Da Tao","doi":"10.1093/jamia/ocaf085","DOIUrl":"10.1093/jamia/ocaf085","url":null,"abstract":"<p><strong>Objective: </strong>To examine the effects of message framing and visualization framing on the comprehension of personal health records and subsequent self-care behavioral intention among young and middle-older aged adults.</p><p><strong>Materials and methods: </strong>A mixed design was employed with visualization framing (ie, black line graph, colored line graph, and colored area graph) and age (ie, young and middle-older aged adults) as between-group factors, and message framing (ie, gain and loss framing) as the within-group factor. Forty-eight participants were asked to comprehend a series of personal health records illustrated by different visualization framing and message framing formats. Data on comprehension performance, eye movement, and perception measures were collected.</p><p><strong>Results: </strong>Visualization framing exerted a significant effect on task accuracy, with colored area graph yielding higher task accuracy than black line graph. Participants perceived worse health status and had stronger behavioral intention to seek professional healthcare advice with loss framing messages compared with gain framing messages. The age effects on task performance turned non-significant when education level was considered, which significantly influenced task accuracy. Age significantly interacted with both visualization framing and message framing. Middle-older adults were more accurate with colored graphs and were more quickly attracted by loss framing messages.</p><p><strong>Discussion: </strong>Visualization framing appeared to play a more important role in user comprehension of personal health records compared with message framing. Color-based framing appears effective in facilitating comprehension, especially for middle-older aged adults. Education background may mediate how individuals in different age groups interpret health information with varied framing formats.</p><p><strong>Conclusions: </strong>This study investigates how the framing of health information influences the comprehension and decision-making processes across different age groups. The findings provide valuable insights for guiding the interface design of health information systems, ensuring that critical health information can be communicated clearly and effectively to patients.</p>","PeriodicalId":50016,"journal":{"name":"Journal of the American Medical Informatics Association","volume":" ","pages":"1174-1185"},"PeriodicalIF":4.7,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC12203526/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144217408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Challenges using electronic health records to support unhealthy alcohol use screening and intervention in primary care practices in the Pacific Northwest.","authors":"James L McCormack, Tracey L Thomas, Chrystal Barnes, Victoria Sanchez, Erin S Kenzie, Jennifer Coury, Brigit A Hatch, Tiffany Weekley, Maya A Singh, Melinda M Davis","doi":"10.1093/jamia/ocaf083","DOIUrl":"10.1093/jamia/ocaf083","url":null,"abstract":"<p><strong>Objective: </strong>Screening Brief Intervention and Referral to Treatment (SBIRT) can reduce the health and social costs associated with unhealthy alcohol use (UAU). Electronic health records (EHRs) can support evidence-based screening practices for UAU and provide performance data needed for quality improvement. The objective of this study was to describe barriers faced by primary care clinics when using EHR systems to support UAU screening and delivery of recommended interventions.</p><p><strong>Materials and methods: </strong>The Partnerships to Enhance Alcohol Screening, Treatment, and Intervention program (ANTECEDENT) was designed to promote the adoption of SBIRT in primary care clinics through 15 months of tailored practice facilitation. Qualitative data about the participants' experiences were collected through clinic contact logs, periodic reflections, and interviews with practice facilitators and clinic project leads. Data were analyzed through qualitative content analysis to identify and describe the challenges encountered by clinics and facilitators using an 8-domain framework developed to describe socio-technical factors in EHR use.</p><p><strong>Results: </strong>Forty-eight clinics using 9 different EHRs participated in a tailored practice facilitation. Common EHR-related barriers to SBIRT implementation included an inability to report SBIRT performance data, a lack of reminders for screening, few built-in assessments, cumbersome documentation tasks, workflow variation, limited informatics support, and competing organizational priorities.</p><p><strong>Discussion: </strong>Sittig and Singh's framework provided a unique perspective on the challenges primary care clinics participating in ANTECEDENT experienced using a range of EHR systems to support and deliver quality improvements using the SBIRT framework. Our findings were consistent with previous studies evaluating EHR barriers in quality improvement work, and those identified by fellow grantees of the EvidenceNOW: Managing Unhealthy Alcohol Use initiative funded by the Agency for Healthcare Research and Quality.</p><p><strong>Conclusion: </strong>Clinics experience multiple challenges using EHRs to ensure that patients receive needed screening and follow-up for UAU. While vendors may provide relevant capabilities, research is needed to examine what factors affect clinics' awareness, adoption, and use of available EHR features and which are lacking.</p>","PeriodicalId":50016,"journal":{"name":"Journal of the American Medical Informatics Association","volume":" ","pages":"1157-1163"},"PeriodicalIF":4.7,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC12198768/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144235765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"When consumers suppress: Exploring the dynamics of thought suppression, information search, and purchase intentions","authors":"Miao Miao ,&nbsp;Yuki Nishida ,&nbsp;Zhen Li ,&nbsp;Min Hou ,&nbsp;Zening Song","doi":"10.1016/j.jretconser.2025.104386","DOIUrl":"10.1016/j.jretconser.2025.104386","url":null,"abstract":"<div><div>Consumers tend to suppress desires for nonessential purchases following high-expenditure events. However, the dynamic impact of thought suppression on information search (IS) and its relationship with purchase intentions (PIs) is unclear. This study uses a survey and multiphase experiment to investigate the interplay among suppression, IS, and PIs. The findings indicate the following: (1) purchase-related thought suppression reduces IS during the suppression phase but triggers a rebound effect afterward, aligning with ironic process theory; (2) suppression moderates the IS–PI relationship in a phase-dependent manner—IS has a weaker effect on PIs during suppression but a stronger influence post-suppression; and (3) the IS–PI relationship is nonlinear, as moderate IS during suppression sustains engagement, whereas excessive search dampens post-suppression IS. These insights offer practical implications for marketers in identifying suppression stages, optimizing information dissemination, and facilitating consumer decision making.</div></div>","PeriodicalId":48399,"journal":{"name":"Journal of Retailing and Consumer Services","volume":"87 ","pages":"Article 104386"},"PeriodicalIF":11.0,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144517616","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"When customers select the winner: How marketing ideation crowdsourcing contests can foster customer engagement","authors":"Alice Falchi ,&nbsp;Sonia Capelli ,&nbsp;William Sabadie","doi":"10.1016/j.jbusres.2025.115510","DOIUrl":"10.1016/j.jbusres.2025.115510","url":null,"abstract":"<div><div>Despite the pivotal role of winner-selection mechanisms in marketing ideation crowdsourcing contests (MICCs), there has been little research into whether and how the profiles of the judges who select the winner might affect customer engagement. This research therefore investigates how different winner-selection mechanisms might foster customer engagement during the ideation phase, as well as with the firm beyond the MICC. In a field experiment and an online experiment, the authors manipulate the judges’ profiles and demonstrate that when the voting process is open to all customers (vs. restricted to member–customers or managers), it is perceived as more legitimate and indicative of better customer orientation by the firm. Such openness enhances both the quality of submitted ideas and customers’ intentions to buy shares in the firm. These findings shed light on how firms should design MICCs to enhance customer engagement with both the ideation process and the firm in general.</div></div>","PeriodicalId":15123,"journal":{"name":"Journal of Business Research","volume":"199 ","pages":"Article 115510"},"PeriodicalIF":10.5,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144517719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}