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Our study examines multinational enterpris (MNE) decisions to withdraw from the Russian market on moral grounds in reaction to the Russo–Ukrainian war. We investigate to what extent these decisions reflect the normative organizational resilience of MNEs under institutional pressures in Russia. We test the impact of various macro- (home democracy, institutional quality, stakeholder pressure) and micro-variables (ESG criteria) that define the organizational identities of MNEs in relation to their withdrawal decisions. Our sample comprises 1,648 companies from 55 countries doing business in Russia before the start of the conflict.

To test our hypotheses, we perform a nuanced analysis using both latent constructs and regression analysis on data for 1,648 MNEs.

Our results are in line with the foreign divestment literature, suggesting that MNEs are likely to exit normatively distant countries.

In this study, we explore the impact of organizational values on normative responses of MNEs to a geopolitical crisis. We introduce a normative organizational resilience construct to demonstrate how MNEs respond to institutional pressures in a host country, in this case Russia. Making exit decisions on moral grounds, MNEs have acted as social actors endowed with moral sense and intentionality, in conformity with their organizational values.

The purpose of this study is to examine the indirect relationship between the mandatory adoption of International Financial Reporting Standards for small and medium-sized enterprises (IFRS for SMEs) and the corporate governance index (CGI) by checking the mediating effect of the quality of financial statements (QFS) on this relationship.

The main objective of the IFRS for SMEs standard is to meet the specific needs of SMEs in transition and developing economies. Here, the authors used the structural equation method to investigate SMEs in countries that mandate the application of IFRS for SMEs for the years 2010 (pre-adoption) and 2016 (post-adoption). The final sample covered two emerging countries: the Dominican Republic and El Salvador.

The results show a positive association between the adoption of IFRS for SMEs, CGI and QFS. Furthermore, the findings confirm that the relationship between IFRS for SMEs adoption and CGI is under the control of the QFS.

This study provides standard setters and managers of SMEs with an overview of the importance of QFS on the significance of this relationship in emerging countries. The study contributes to the literature by examining the indirect relationship between IFRS for SMEs and CGI and building a CGI that integrates a set of governance practices linked to SMEs.

The horror genre is and always has been populated by women, who can be seen to be at once both objectified and empowered. Building off the preexisting gender hierarchies and dynamics embedded in the history of horror cinema, this chapter looks at a number of New French Extremity films that assault audiences with unrelenting scenes of violence, torture and self-mutilation, which are performed almost exclusively upon or by women. Although the films of the New French Extremity have been dismissed as exploitative in their representations of wounded and suffering female bodies, their narratives also offer internal criticisms of the misogynistic portals of victimhood that are prevalent in the genre. Through a close analysis of the films Inside (Bustillo & Maury, 2007) (French title: À L’intérieur) and Martyrs (Laugier, 2008), this chapter will examine how both films deviate from the male monster/female victim dichotomy. Although the women of these films may start off vulnerable, they take charge of their situations, while also compacting the nature of feminine identity.

The purpose of this paper is to examine why and when followers of transformational leaders exhibit increased affective organizational commitment. Particularly, the authors examined the role played by perceived organizational support (POS) and supervisor’s organizational embodiment (SOE), i.e. a perception concerning the extent to which employees identify their supervisor with the organization, in this relationship.

In total, 287 employees of a water producer organization responded to a questionnaire.

The results show that, when employees strongly identify their supervisor with the organization, transformational leadership is positively related to POS, with positive consequences in terms of emotional attachment to this organization. In contrast, when the supervisor is not identified to the organization, his/her transformational leadership does not extend to POS and, finally, to affective organizational commitment.

The findings suggest that a high transformational leadership and a high SOE together engender the highest POS and affective commitment. Organizations should thus provide their managers with training programs and feedbacks over their performance as leaders to promote transformational leadership. Furthermore, to foster perceptions of SOE, organizations might implement socialization tactics aiming to strengthen managers’ organizational identification or person-organization fit, and give managers more power and influence in their day-to-day work to increase employees’ attributions of informal organizational status to managers.

By showing that POS and SOE are important mechanisms in the transformational leadership-affective commitment relationship, this research explains why and when transformational leadership of supervisors has spillover effect on organization-directed attitudes.

Although trust and distrust as distinct phenomena are of increasing interest to operations and supply chain management (OSCM) scholars, they have been inconsistently conceptualized and there is a lack of evidence regarding the distinctiveness of their respective antecedents. This study, therefore, focuses on one of the most widely accepted dimensions of trust, benevolence, to help more fully analyse (supplier) trust and distrust (in a buyer) and explore the effects of relational norms and structural power as specific antecedents.

The study employed a scenario-based role-playing experimental method. The proposed hypotheses were tested using structural equation modelling.

The results that while relational norms increase supplier trust, power asymmetry can simultaneously generate supplier distrust, support the coexistence of supplier trust and distrust in a buyer–supplier relationship.

This study is one of the first to explore the antecedents of supplier trust and distrust in a buyer. It demonstrates that supplier trust and distrust can coexist when the relationship is characterized by relational norms and asymmetrical power. This opens important questions for future trust–distrust research.

The purpose of this paper is to provide an introduction and overview of the various papers in this special issue.

This takes the form of a discussion paper that explores a number of issues relating to accounting in the media.

The paper describes a variety of theoretical, methodological and empirical approaches used in the papers for this special issue. In addition, the paper suggests that although the media have provided a rich source of data that has informed accounting research, the use of media and media texts will remain a fertile area of research.

The portrayal of accounting in the media is of interest to accounting researchers, practitioners, trainees and auditors.

This special issue provides a range of examples of accounting in the media and sets an agenda for future research.