Life Satisfaction in Australia: Evidence from Ten Years of the HILDA Survey

Employing data from the Household, Income and Labour Dynamics in Australia survey, this paper examines the level, determinants and distribution of self-reported life satisfaction, as well as the prevalence and severity of dissatisfaction in Australia over the period 2001–2010. Against most objective measures Australia’s economic performance during this period was exemplary. Yet our results indicate a steady decline in life satisfaction from 2003 onwards, as well as a diminishing gap between the life satisfaction of males and females. Results also suggest that inequality in life satisfaction has generally declined. Geographic heterogeneity in the distribution of life satisfaction is apparent, and a number of socio-economic and demographic factors are found to serve an important role in determining an individual’s level of life satisfaction. Measures of the extent of dissatisfaction reveal an encouraging downward trend and provide policy makers with an alternative perspective from which to assess societal welfare.     

The effect of accounting standards on Big Bath behavior

This paper investigates the influence of accounting standards on systematic earnings understatement. To isolate the effect of reporting regulations from those of other institutional drivers of earnings management, Holthausen (2003) proposes analyzing reporting practices in a country undergoing a transition in accounting standards. We respond to this call by analyzing earnings management practices of large German-listed companies before and after their transitions from German GAAP to IFRS. Specifically, we focus on Big Bath behavior following Chief Financial Officer turnovers between 1999 and 2006. Our findings provide evidence of the effect of accounting standards on the existence of this particular earnings understatement pattern. However, while we detect Big Bath behavior for our sample of German GAAP firms, we find no such indication for those firms reporting under IFRS. Controlling for alternative explanations such as self-selection bias does not change our findings. We conclude that accounting standards seem to have a considerable influence on earnings management behavior, independent of managers’ and auditors’ incentives.     

The Science of Two‐Timing: The State of Infidelity Research

This article provides an overview of research on infidelity in an effort to synthesize past studies and orient future studies. It begins with infidelity estimates, followed by a synopsis of evolutionary explanations prominent in both popular and academic writing. Despite the potential utility of evolutionary arguments, I argue that infidelity needs to be understood as a dynamic social process subject to influence by the context in which it is embedded. This conceptualization urges scholars to attend to the component, proximate, and psychological factors that affect one’s decision to engage in infidelity. Accordingly, I categorize empirical infidelity research in this manner. I conclude by addressing new developments and avenues for future research.     

Curation: a theoretical treatment

Curation is a key mechanism of sociality in a digital era. With an abundance of information, sifting, sorting, selecting, hiding, and standing out become laborious tasks. While researchers have diligently documented people’s curatorial strategies, digital curation remains undertheorized in its own right. I therefore theorize digital curation by disentangling productive curation from consumptive curation, addressing how people curate content that they share, and that which they consume. I embed these agentic curatorial practices within structural bounds, both social and technological. In doing so, I offer a basic theoretical model that captures a dynamic relationship between individual curators, their social networks, and technological design.     

Organizational Commitment over the Gendered Life Course at a Mexican Company

Mexican workplaces have changed significantly in response to the global marketplace by restructuring, downsizing, and implementing new production and administrative processes. This case study analyzes organizational commitment at a Mexican‐owned multinational corporation within the context of workplace transformation. Based on in‐depth interviews with 83 women and men, I identify two sources of commitment—family‐friendly and career‐friendly employment practices. Using the framework of the gendered life course, I show commitment fluctuated given the employees' stage in the life course. This study builds on the gender and work research by exploring how individual attributes of gender and parental status contribute to organizational commitment, but are underscored by the complexity of workplace context.     

Exploring the Emergence of Side Biases and Familiarity–Novelty Preferences from the Real‐Time Dynamics of Infant Looking

This study examined how look dynamics contribute to infants’ emerging novelty preferences. Time‐series analyses were used to study the temporal nature of looking displayed by 3‐ to 5‐month‐old infants during a serial paired‐comparison task. Evidence was found only for short‐term stability: Novelty preferences and side biases were not stable from one visit to the next, but looking was consistent from one moment to the next producing stability within trials and temporarily across trials leading to the formation of behavioral runs. Persistence in looking left or right across multiple trials did not change from one visit to the next, but persistence in looking at familiar stimuli declined with age. By Visit 3, familiarity runs occurred less often than did novelty runs. Frequent but highly variable runs, including surprisingly late familiarity preferences, suggest that overall side biases and novelty preferences found during visual preference tasks are emergent phenomena affected by moment‐to‐moment changes in looking.     

Risk Perception and Information Processing: The Development and Validation of a Questionnaire to Assess Self‐Reported Information Processing

The role of information processing in understanding people's responses to risk information has recently received substantial attention. One limitation of this research concerns the unavailability of a validated questionnaire of information processing. This article presents two studies in which we describe the development and validation of the Information‐Processing Questionnaire to meet that need. Study 1 describes the development and initial validation of the questionnaire. Participants were randomized to either a systematic processing or a heuristic processing condition after which they completed a manipulation check and the initial 15‐item questionnaire and again two weeks later. The questionnaire was subjected to factor reliability and validity analyses on both measurement times for purposes of cross‐validation of the results. A two‐factor solution was observed representing a systematic processing and a heuristic processing subscale. The resulting scale showed good reliability and validity, with the systematic condition scoring significantly higher on the systematic subscale and the heuristic processing condition significantly higher on the heuristic subscale. Study 2 sought to further validate the questionnaire in a field study. Results of the second study corresponded with those of Study 1 and provided further evidence of the validity of the Information‐Processing Questionnaire. The availability of this information‐processing scale will be a valuable asset for future research and may provide researchers with new research opportunities.     

Marriage Promotion Policy and Family Inequality

In 1996, Congress overhauled welfare policy to promote marriage and work as ways to lift American families out of poverty. Almost all of the funding for governmental marriage promotion has been devoted to relationship skills programs intended to help couples strengthen their relationships, encourage them to marry, and thereby prevent poverty. Marriage promotion policy has sparked intense debate, especially over the connection between marriage and family inequality. While advocates of the policy argue the government should promote marriage because it fosters social and economic well‐being, critics challenge the assumption that marriage itself causes these benefits or will help lift poor families out of poverty. Recent sociological research on why poor and low‐income couples marry less finds that they tend not to marry if they cannot meet a specific economic threshold. This suggests that rather than promoting the view that relationship skills en route to marriage can help prevent poverty, marriage promotion policy could likely better serve disadvantaged families by acknowledging and addressing the socioeconomic roots of family inequality.