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The purpose of this paper is to understand the influence of exposure to motivated offenders who may alter the vulnerability levels to phishing victimization. This is particularly focused on explaining the influences of individuals’ online lifestyles and attitudes toward information sharing online on phishing susceptibility.

This conceptual paper explores the risk of phishing victimization using criminological theories. The authors draw on empirical evidence from existing cybercrime literature and revisit routine activities theory (RAT) and lifestyle RAT (LRAT) to elucidate the risk of phishing victimization. This paper proposes that cyber-RAT, which was developed from RAT and LRAT, could interpret phishing victimization. Grounded on the intervention-based theory against cybercrime phishing, this study suggests that an attitude toward precautionary behavior (information sharing online) is essential to mitigate the phishing victimization risk.

This paper aims to provide a clear insight into the understanding of phishing victimization risk using theoretical and empirical evidence.

The theoretical perspective outlined provides the understanding of the impacts of online routine activities on a phishing attack which in turn will increase the awareness of phishing threats. The important role of the precautionary countermeasure, that is, attitudes toward information sharing online is highlighted to reconcile the phishing victimization risk.

The purpose of this paper is to develop further the concept of increasing returns in technology industries, including social and critical mass factors. The paper applies this framework to the twenty‐first century with the example of the three‐way competition among Nokia, Microsoft and Linux for the global mobile software standards competition.

A multidisciplinary and conceptual methodology was used, integrating theories from economics, marketing, technology, innovation, sociology and psychology.

The study finds that increasing returns frameworks need to combine technology as well as social and psychology effects to reflect the dynamics of global competition in the twenty‐first century.

This paper illustrates how a multidisciplinary and integrated approach to analysing increasing returns and a critical mass framework can provide a richer and more holistic analysis of global competition, including Nokia, Microsoft and Linux, in the global competition for mobile software in the twenty‐first century.

This paper explores the nonlinear interactions of research and development (R&D) and advertising and their synergistic effect on firm performance using Tobin's Q. This study also aims to investigate differential synergy patterns under varying levels of exports with a precision impact on performance.

Unlike a conventional statistical approach, this study uniquely presents a neural network approach to explore the dynamic interplay of strategic factors. A multilayer perceptron neural network (MPNN) is designed to capture complex interaction patterns through a predictive analytic process.

This study finds that the impact of R&D and advertising is positive, with a greater effect on high-export firms. Moreover, the experiment results show that the synergy of R&D and advertising goes beyond the formatted positive/negative frame and actually has a reinforcing effect.

This study not only conveys the significant nexus of R&D and advertising for firm performance but also provides industry managers' practical means to assess the joint effect of R&D and advertising on firm performance. The proposed analytic mechanism in particular provides pragmatic decision support to managers in harmonizing their R&D and advertising efforts for a foreseeable impact.

This paper presents an innovative analytic process using the MPNN to explore the synergy between R&D and advertising. In addition to offering new perspectives on R&D and advertising, this study presents pragmatic implications for managing those strategic resources to meet performance targets.

Summarizes three explanations put forward in previous research for the deviation of closed‐end fund (CEF) share prices from their net asset values and tests the theories based on market sentiment (noise trading) and market segmentation (market frictions). Analyses 1991‐1997 data on 18 UK CEFs (13 investing in the UK and 5 in the USA) to explore the pattern of cointegration and error corrected Granger causality between the fund discounts and indices which proxy for UK and US investor sentiment. Discusses the results, which support both theories for UK CEFs and show some evidence of cointegration and information transmission. Briefly considers consistency with other research and the implications of the findings.

This paper aims to examine the effect of audit quality of consolidated financial statements on the accuracy of analysts’ earnings forecasts from the viewpoint of users of financial statements.

This paper investigates the effect of dependence on the work of other auditors on error in analysts’ earnings forecasts based on samples from 2011 to 2012 (the period since implementation of the International Financial Reporting Standards in Korea). In addition, this paper examines the effects of use of Big 4 auditors, use of auditors with industry expertise and the proportion of overseas subsidiaries in relation to all subsidiaries on the association between dependence on the work of other auditors and error in analysts’ earnings forecasts.

This paper finds a positive relation between dependence on the work of other auditors and error in analysts’ earnings forecasts, suggesting that more dependence on the work of other auditors decreases the quality of the audit of consolidated financial statements; thus, to the extent that low-quality audits decrease reporting reliability, analysts’ forecasts are less likely to be accurate. This paper also finds that the positive relationship between dependence on the work of other auditors and error in analysts’ earnings forecasts is weakened when the principal auditor is a Big 4 auditor or one with industry expertise, because such auditors provide higher-quality audit services. However, the positive relationship between dependence on the work of other auditors and error in analysts’ earnings forecasts is further strengthened in cases where the proportion of overseas subsidiaries to all subsidiaries is higher. These results suggest that the complexity of the consolidation process increases as the proportion of overseas subsidiaries increases.

The findings are useful in analyzing the effects of adoption of the New ISA, implemented in 2014, which does not allow the division of audit responsibilities between principal auditors and other auditors. This paper also provides insights for regulators and practitioners to improve the auditor appointment system in the future.

This study aims to provide a meaningful comparison of airports’ performance and better understand the differences observed in the analysed airport performance by presenting a model to analyse the relationship between operational and financial performance and airport characteristics.

This study uses a quantitative analysis approach. The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) and entropy weight were utilised to analyse 17 airports in three Airports Council International regions: Asia, Europe and North America. Through operational and financial factors, these sample airports identified the most efficiently operated airports from 2016 to 2019.

Overall, Asian airports were superior in operational and financial efficiency. Unlike operating performance, the sample airport’s financial and total performance results show a similar trend. There were no noticeable changes in operational factors. Therefore, differences in financial variables for each airport may affect the total performance.

This study provides insightful implications for airport policymakers to establish a standardised information disclosure foundation for consistent analysis and encourage airports to provide this information.

The adoption of Earnings Before Interest, Taxes, Depreciation, and Amortisation (EBITDA) to debt ratio and EBITDA per passenger, which had previously been underutilised in the previous study as financial factors, demonstrated differences between airports for airport stakeholders. In addition, the study presented a model that facilitates producing more intuitive results using TOPSIS, which was relatively underutilised compared to other methodologies such as date envelopment analysis.

This study aims to investigate the impact of coronavirus disease 2019 (COVID-19) on the relationship between buyer firms' corporate social responsibility (CSR) activities toward business partners, such as suppliers, and firm value. The study further explores the role of ownership structure in shaping this relationship.

The authors employ a difference-in-differences (DID) regression method to distinguish between the periods before and during the COVID-19 crisis. The authors utilize data from firms listed on the Korean stock market between 2013 and 2020.

The results show that CSR activities for suppliers have a positive impact on the value of buyer firms. Furthermore, this positive relationship is amplified during the COVID-19 period. In addition, the study finds that the positive relationship is more prominent in samples with higher ownership by controlling shareholders or foreign investors.

Overall, this study makes a valuable contribution to the existing literature by examining the positive effects of CSR activities on firm value and by shedding light on the role of ownership structure in influencing these effects. Additionally, the study emphasizes the significance of CSR activities for business partners in mitigating supply chain disruptions during the COVID-19 pandemic.

This research investigates how and why firms adopt inclusive diversity activities, identifying the mechanisms behind firms involved in lesbian, gay, bisexual and transgender (LGBT)–friendly pursuits. By integrating resource dependence theory, institutional theory and stakeholder theory, the authors argue that a firm's LGBT friendliness is affected by marketing orientation and the external political environment.

This study uses the Corporate Equality Index, as reported by the Human Rights Campaign, of 460 (1,540 firm-year observations) firms in the United States between 2006 and 2019.

This study finds a significant, positive relationship between a firm's marketing orientation and LGBT-friendly activities. This research also determines that this relationship is weakened by state-level diversity policies and country-level political uncertainty.

The study results provide unique theoretical and practical implications for the debate on inclusive corporate policy in similar global markets.

The rule change for segment reporting in 1998 has arguably made segment reporting more relevant through the adoption of the management approach. Meanwhile, the management approach has resulted in a decrease in the comparability of segment income. We introduce firmspecific measures of changes in relevance and comparability due to the rule change. Our treatment firms experienced an increase in the relevance of segment reporting but a large decrease in the comparability of segment income; our benchmark firms barely experienced any changes in relevance and comparability. We examine earnings forecasts before vs. after the rule change issued by financial analysts—a major user group of segment reporting. Relative to benchmark firms, treatment firms’ analyst forecast error reductions around the segment disclosure event are not significantly different after the rule change than before the rule change, but treatment firms’ forecast dispersion reductions around the segment disclosure event are significantly larger after the rule change than before the rule change. These results suggest that despite the decrease in comparability, the new segment reporting rule has increased the decision usefulness of segment information by decreasing disagreement among analysts.

The aim of this paper is to provide the theoretical conceptualization of a bandpass (BP) negative group delay (NGD) microstrip circuit. The main objective is to provide a theorization of the particular geometry of the microstrip circuit with experimental validation of the NGD effect.

The methodology followed in this work is organized in three steps. A theoretical model is established of equivalent S-parameters model using Y-matrix analysis. The GD analysis is also presented by showing that the circuit presents a possibility to generate NGD function around certain frequencies. To validate the theoretical model, as proof-of-concept (POC), a microstrip prototype is designed, fabricated and tested.

This work clearly highlighted the modelled (analytical design model), simulated (ADS simulation tool) and measured results are in good correlation. Relying on the proposed theoretical, numerical and experimental models, the BP NGD behaviour is validated successfully with GD responses specified by the NGD centre frequency: it is observed around 2.35 GHz, with an NGD value of about −2 ns.

It is to be noticed the proposed GD analysis requires limitations of the theoretical NGD model. It is depicted and validated through a POC demonstrating that the circuit presents a possibility to generate NGD function around certain frequencies (assuming constraints around usable frequency and bandwidth).

The NGD O-shape topology developed in this work could be exploited in the future in the microwave and radiofrequency context. Thus, it is expected to develop GD equalization technique for radiofrequency and microwave filters, GD compensation of oscillators, filters and communication systems, design of broadband switch-less bi-directional amplifiers, efficient enhancement of feedforward amplifiers, design method of frequency independent phase shifters with negligible delay, synthesis method of arbitrary-angle beamforming antennas. The BP NGD behavior may also be successfully used for the reduction of resonance effect for the electronic compatibility (EMC) of electronic devices.

The non-conventional NGD O-circuit theoretical development and validation through experimental POC could be exploited by academic and industrial developers in the area of wireless communications including, but not restricted to, 5-generation communication systems. The use of the remarkable NGD effect is also useful for the mitigation of electromagnetic interferences between electronic devices and more and more complex electromagnetic environment (current development of Internet of Things[ IoT]).

The originality of this work relies on the new NGD design proposed in this work including the extraction of S-matrix parameters of the microstrip novel structure designed. The validation process based upon an experimental POC showed very interesting levels of NGD O-circuit (nanosecond-GD duration).