Authentic Leadership and Employees’ Innovative Behaviour: A Multilevel Investigation in Three Countries

The innovativeness of individual employees is a vital source of competitive advantage of firms, contributing to societal development. Therefore, the aim of this multilevel study was to examine how entrepreneurial firm owners’ authentic leadership relates to their employees’ innovative behaviour. Our conceptual model postulates that the relationship between business owners’ authentic leadership (as perceived by their employees) and their employees’ innovative behaviour is mediated by employees’ personal initiative and their work engagement. Hypotheses derived from this model were tested on data collected from 711 employees working in 85 small firms from three European countries: the Netherlands, Poland, and Spain. The results of the multilevel modelling confirmed our model, showing that when business owners are perceived as more authentic leaders, their employees show higher personal initiative and are more engaged at work and, in turn, identify more innovative solutions to be implemented in the organization. A cross-national difference was observed: employees from Spain (in comparison to Dutch and Polish employees) reported engaging less frequently in innovative behaviour. These research findings suggest that the innovative behaviour of employees can be boosted through leadership training, improving the quality of relationships between leaders and subordinates, and strengthening employees’ personal initiative and work engagement.

Cohesive Difference: Germans and Italians in a Postwar Europe

This article makes a case for rupturing the national framework used in traditional narratives of the Federal Republic, and it does so by revisiting the Italo-German relationship in particular. The state of Europe—and of Germans’ place in it—are in flux in the wake of the recent Eurozone crisis and “Brexit.” A study of German-Italian entanglements cannot offer definite answers about whether Germans or Italians feel “European,” but it does demonstrate, on the one hand, that perceptions of national difference do not preclude collaboration and closer relations, and, on the other, that the construction and deployment of difference can actually help create and maintain bonds between populations. Making a case for the importance of a history of German-Italian entanglements, the article offers evidence for how perceived national differences have brought Germans and Italians together, from the beginning of the Federal Republic to roughly the present, with a focus on Germans’ (and Italians’) recent turn to an apolitical or even anti-political lifestyle politics, and on the uncertain consequences that this has for the European project as a whole.

Knowing Subjects and Partial Understandings

Chapter 3 analyzes attempts to introduce and institutionalize tolerance as a liberal political virtue defined primarily in terms of accepting inconsequential ethnic and racial diversity in a polity built on consequential ethno-national difference. Many Latvians refused this civilizational lesson, partly because they considered that it did not address the fundamental issues of concern to them. This, in turn, prompted the tolerance workers to redefine the problem of intolerance as a problem of not recognizing the problem of intolerance. Thereafter, tolerance workers engaged in extensive efforts to convince the Latvian public of the existence of the problem of intolerance through a variety of diagnostic exercises, which not only identified the problem of intolerance, but also its causes, such as lack of critical thinking among Latvia’s residents.

WHOSEMISAFIRS?NEGOTIATING DIFFERENCE ALONG THE TURKISH–SYRIAN BORDER

This article examines the figure of themisafir(guest) as it personifies the combined domains of everyday and institutional hospitality in Hatay, a contested border province annexed to Turkey from French Mandate Syria in 1939, and home today to over 400,000 displaced Syrians. Based on fieldwork conducted between 2010 and 2012 in Hatay's administrative capital, Antakya, I focus on the perspectives of the region's bilingual (Turkish-Arabic) Jewish and Christian populations about the officialmisafirstatus of the first Syrian arrivals. I argue that the sudden transformation of Syrians from familialmisafirs to governmentalmisafirs in the early days of the Syrian conflict ruptured the hierarchical domains of reciprocity that have historically shaped the cross-border relations between these communities. In this process, Antakya's religious minorities recognized and negotiated the limits of their own residence, difference, and citizenship in Turkey, and invoked the lived practices of hospitality that exist beside but also transcend ethnoreligious and national identities. By examining how historical articulations of religious and national difference along the Turkish–Syrian border are entwined with the figure of themisafirat the interpersonal level, this article contributes to debates on hospitality in scholarship on the Middle East and in migration literature.

A cross-country study on manipulations in financial statements of listed companies

Purpose The purpose of this study is threefold: first, to detect trends in financial statement manipulation; second, to measure the level of manipulation and to measure the variation in manipulation between countries; and, third, to identify widely used techniques in financial statements manipulation. Design/methodology/approach This study uses financial data of listed companies from Asia, namely, Japan, Singapore, Malaysia, Indonesia, Thailand, Hong Kong and China. The study adopts financial ratios, financial forensic tool, dichotomous approach and statistical tools to analyze the data (84,000 observations) over a period of four years from 2010 to 2013. Findings The results show that 34 per cent of sample companies in selected Asian countries are involved in the manipulation of financial statements; the average level of manipulation (overall manipulation index) is 72 per cent; and there is a significant difference between countries at 5 per cent level. The study also identifies four most commonly used techniques, namely: days’ sales in receivable (DSRI), depreciation (DEPI), assets quality (AQI) and total accruals to total assets (TATA). Research limitations/implications Although this study found a significant national difference between countries in terms of practicing manipulation in financial statements, it did not address the issue of why some countries have higher level of manipulation and greater fluctuations in manipulation than others. Further study could be conducted to look for the reasons on these issues. Practical implications Investors and other stakeholders are advised to judge the manipulation in financial statements before fixing up for investment. At least they should examine Sales, Accounts Receivable, Depreciation, Value of Fixed Assets and Accruals data before accepting the financial statement in good faith. Social implications The trend of manipulation in financial statements is increasing day by day and that is why it needs to prevent to protect our society from white collar crime. The cost of white collar crime is much higher and key executives are making money at the expense of investors and other stakeholders. This kind of study creates awareness among stakeholders about the manipulation as well as provides techniques to examine the faithfulness of financial statements. Then, managers will not overstate or understate either revenues or expenses easily, as it can damage the goodwill. Originality/value This is the first study of its kind addressing measurement of manipulation score, overall manipulation index (OMI) and identification of widely used variables of manipulation in financial statements are new contributions towards existing literature of earnings manipulation.

Evangelism, Mission, and Crusade in American Religion

Evangelism, mission, and crusade are terms related to spreading a religious message. Although all three words are primarily used in relation to Christianity, evangelism and mission have been applied to activities by traditions other than Christianity and, indeed, to secular actors, including nations. In the context of American religion, evangelism, mission, and crusade are activities through which people have contested and defined national identity and distinguished between the “foreign” and “domestic” and “us” and “them.” These delineations, even when done through activities ostensibly concerned with religious difference, have often been made on the basis of ethnicity and race. Thus, exploring evangelism, mission, and crusade illumines how notions of religious, racial, ethnic, and national difference have been constructed in relationship to each other. Considering these terms in their U.S. context, then, reveals relationships between religious and national identity, the role of religion in nation-building, and how religious beliefs and practices can both reify and challenge notions of what the nation is and who belongs to it.