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This paper investigates the influence of CEO power on financial statement comparability using a multidimensional CEO power index and a comprehensive measure of financial statement comparability for ASX-listed companies.

This study applies ordinary least squares regression analyses to a sample of 3,562 firm-year observations spanning 2004–2015. A propensity score matching procedure, lagged regression models, instrumental variable two-stage least squares regressions and first difference models were performed for endogeneity correction and robustness purposes.

The results suggest that powerful CEOs are more likely to produce more comparable financial reports. We also analyse four dimensions of CEO power and find that the influence of CEO power on FS comparability mainly stems from ownership and expert power dimensions. Additionally, we report that the influence of CEO power on FS comparability is more pronounced for firms that operate under high market competition and industry-related shocks, but governance characteristics do not make a material impact on the uncovered relationship.

Given the pressure exerted by regulatory bodies on companies to reduce information asymmetry, the study’s empirical evidence offers valuable insights to policymakers, corporations and other stakeholders as it provides evidence on the importance of corporate leadership in improving FS comparability.

The extent to which CEO power is linked with the comparability of corporate disclosures is new to the literature. Investigating such a link is important because corporate disclosure is primarily a management practice that emanates from the board and generally affects the firm, its shareholders and other market participants.

This study aims to explore the effect of the board of directors on the capital structure of listed non-financial firms on the Pakistan Stock Exchange (PSX).

Using a panel data set of 208 financial Pakistani enterprises from 2015 to 2020, regression analysis is employed to examine the data utilizing independent variables such as board size, outside directors, directors' remuneration and managerial ownership to evaluate board characteristics and the total debt ratio for capital structure.

The results show that the board size positively impacts the debt ratio. However, outside directors, directors' remuneration and managerial ownership are negatively connected with the capital structure. The empirical findings indicate that corporate governance mechanisms play an important role in the capital structure decision of Pakistani non-financial companies.

This research contributes to the literature by addressing the function of the board of directors in the governance of Pakistani enterprises.

Few studies in Pakistan focus on board characteristics and those that do utilize different variables. This research aims to fill a critical gap by investigating the effect of the board of directors' attributes and the capital structure of the listed non-financial sector of Pakistan.

Based on upper echelons theory, this paper aims to explore the mixed impacts of chief executive officer (CEO) Machiavellianism on new venture performance. At the same time, this paper tests the mediating and suppression effect of top management team (TMT) collective organizational engagement, and the moderating effect of entrepreneurial orientation.

The authors conducted a three-wave survey of a sample of 1,550 enterprises established within three years, finally retained the full sample of 216 companies (216 CEOs, 733 vice presidents) with complete responses in all surveys. By using SPSS 26.0 and Amos 26.0 software to conduct data analysis, the authors empirically tested the hypothesized relationships.

Regression results show that CEO Machiavellianism negatively affects new venture performance through TMT collective organizational engagement, whereas there is a direct positive relationship between CEO Machiavellianism and new venture performance when TMT collective organizational engagement is controlled for. In addition, entrepreneurial orientation plays a boundary role in this mechanism, which can weaken the negative effect of CEO Machiavellianism on TMT collective organizational engagement.

By expanding the application contexts of the upper echelons theory, this paper enriches the research on Machiavellianism in the organizational research and further clarified the simultaneous positive and negative effects of CEO Machiavellianism on new venture performance.

This study aims to examine the effects of payment methods used in mergers and acquisitions (M&A) conducted by UK companies spanning the period from 2007 to 2019.

The study used the estimated expected returns method to identify abnormal returns during the deal announcement period, applying event study analysis with both univariate and multivariate regression models to detect cumulative abnormal returns around the announcement timeframe.

The results show a short-term positive return increase for acquiring firms, controlling for deal-specific characteristics like target firm location and payment methods. The authors observed a preference for cash financing across domestic and cross-border transactions. Multivariate analysis revealed insignificance between payment methods and deal characteristics like cross-border acquisitions and diversification.

The study’s focus on publicly traded firms in the UK and the absence of a comparative analysis across different regions and markets limits the sample size and may impact the generalizability of findings.

The study proposes three practical implications. Firstly, firms should tailor payment methods to each transaction, aligning with strategic goals to optimize value and mitigate risks. Secondly, decision-makers must prioritize comprehensive due diligence and strategic alignment throughout M&A processes to enhance success and maximize synergies. Finally, analysing broader strategic contexts and regulatory landscapes when structuring transactions enables goal attainment, such as market expansion or value creation.

The study’s findings can promote transparency and accountability among corporate decision-makers in M&A transactions. Stakeholders can advocate for transparent decision-making processes, enhancing trust in corporate governance.

This study provides valuable insights into the impact of payment methods on shareholder value in M&A transactions involving UK companies, informing strategic decision-making and contributing to the understanding of corporate finance dynamics.

Advancing assessment practices represents an underexplored yet integral dimension of further progress for the field of sustainability-related teaching and learning in higher education. This study aims to address this area by seeking to understand the barriers that program leaders and instructors face in advancing assessment practices to identify possible innovations.

A conceptual framework centered on boundaries and boundary crossings is used to conceptualize barriers and possibilities in innovating assessment practices. The study then examines how a boundary object, the deliberation of assessment practices among a sustainability education community of practice, can be leveraged to identify boundaries and boundary crossings. Through an exploratory action research approach, data were collected via workshops, interviews and a survey. These were analyzed using reflexive thematic analysis.

Six themes were identified as key areas for barriers and possibilities for advancing assessment practices. These themes are: defining sustainability education, practice characteristics, interdisciplinary approaches, transdisciplinary strategies, meeting demands and facilitating innovations. For each theme, status quo practices and potential innovations are described as well as boundary-crossing strategies to enable advances in practice.

This study considers the conceptual, practical and logistical breakthroughs needed to advance assessment practices across course, program and institutional levels of sustainability-related teaching and learning in higher education. The insights from the study provide considerations for the design and implementation of assessment practices while also suggesting the value of participatory deliberative processes in shaping innovations in practice.

This study aims to assess the level of sustainability competencies among full-time students and professional students, foresee any noteworthy change in students’ competencies after applying teaching pedagogy and determine whether lecturing is an effective teaching pedagogy for developing all five sustainability competencies in both cohorts.

The presence and development of competencies after varying pedagogical practices are assessed using a pre-/post-test based on two case studies. This research approach of comparative case study is more advanced and is particularly useful when seeking to understand differences and similarities between distinct entities, which in our case were students of two different capacities. The study targets two cohorts: the first includes 15 professional students with considerable industry experience, while the second consists of 24 full-time students without industry exposure.

The study revealed that professional students have more sustainability competencies than full-time students. Also, lecturing is an effective pedagogical practice when all five sustainable competencies have to be enhanced in full-time students. In contrast, lecturing does not work for interpersonal competence in professional students.

There are certain limitations of the study that future researchers undermine. Firstly, the study was conducted only on business students at Bahria University. Secondly, the sample size for the study is small as the data were qualitative, and the researchers had time constraints. Thirdly, the effectiveness of only one teaching pedagogy has been gauged in the current research.

It is recommended that higher educational institutions (HEIs) of Pakistan introduce sustainability courses or programs to its students to spread awareness among learners and develop sustainable competencies. All service and production industries in Pakistan should train their employees in sustainable practices so that hazardous impacts in the future can be reduced. It is a need of time for the country to move a step ahead towards sustainable development goals.

This research contributes to education for sustainable development (ESD) in Pakistan. Pakistan is a developing country that is far behind ESD. Therefore, this study identifies how sustainability education can become a part of the academic system. It also identifies the need for sustainable education not only for students but also for professionals. It also identifies teaching pedagogy required for developing sustainability competencies and is relevant to learners’ exposure.

The purpose of this study is to provide a holistic understanding of the factors that either promote or hinder the adoption of artificial intelligence (AI) in supply chain management (SCM) and operations management (OM). By segmenting the AI lifecycle and examining the interactions between critical success factors and critical failure factors, this study aims to offer predictive insights that can help in proactively managing these factors, ultimately reducing the risk of failure, and facilitating a smoother transition into AI-enabled SCM and OM.

This study develops a knowledge graph model of the AI lifecycle, divided into pre-development, deployment and post-development stages. The methodology combines a comprehensive literature review for ontology extraction and expert surveys to establish relationships among ontologies. Using exploratory factor analysis, composite reliability and average variance extracted ensures the validity of constructed dimensions. Pearson correlation analysis is applied to quantify the strength and significance of relationships between entities, providing metrics for labeling the edges in the resource description framework.

This study identifies 11 dimensions critical for AI integration in SCM and OM: (1) setting clear goals and standards; (2) ensuring accountable AI with leadership-driven strategies; (3) activating leadership to bridge expertise gaps; (4) gaining a competitive edge through expert partnerships and advanced IT infrastructure; (5) improving data quality through customer demand; (6) overcoming AI resistance via awareness of benefits; (7) linking domain knowledge to infrastructure robustness; (8) enhancing stakeholder engagement through effective communication; (9) strengthening AI robustness and change management via training and governance; (10) using key performance indicators-driven reviews for AI performance management; (11) ensuring AI accountability and copyright integrity through governance.

This study enhances decision-making by developing a knowledge graph model that segments the AI lifecycle into pre-development, deployment and post-development stages, introducing a novel approach in SCM and OM research. By incorporating a predictive element that uses knowledge graphs to anticipate outcomes from interactions between ontologies. These insights assist practitioners in making informed decisions about AI use, improving the overall quality of decisions in managing AI integration and ensuring a smoother transition into AI-enabled SCM and OM.

In this study, we assessed the educational value and efficacy of a virtual educational escape room (VEER), called “The Mysterious Disappearance”, for training pre-service teachers.

“The Mysterious Disappearance” was developed ad hoc and contains various activities and puzzles focussing on the Sustainable Development Goals (SDGs). The research will evaluate the design quality and satisfaction of 193 participants regarding the VEER, their perceptions of game-based learning (GBL) and analyse which soft skills are most used and which valence typology (positive/pleasant or negative/unpleasant emotions) has the greatest impact on players’ experience. Descriptive, exploratory factor and inferential analyses are employed.

The study indicates that the VEER is rated very positively by pre-service teachers. Overall satisfaction levels are high, and the resource and methodology are perceived as favourable. The design quality of the resource is also well rated, with participants perceiving it as a challenging but engaging and well-balanced. Participation in the VEER shows several benefits, especially in cognitive and motivational areas. The participants demonstrated high levels of soft skills utilisation. The resource elicits predominantly positive and pleasurable emotions. Finally, there is a positive perception towards GBL among pre-service teachers, both as students and future teachers.

This study employs a multivariate analysis, using a questionnaire comprising three scales. This study’s dual focus on participants’ perceptions, as current Students and Future teachers, provides insights into their potential role as designers/implementers. Findings contribute to the ongoing development of academic hypotheses, particularly by highlighting the increased motivation linked to VEER use and its positive impact on learning. Designed with the SDG framework, the game enhances teachers' engagement with the 2030 Agenda, supporting their professional development and promotes values related to sustainability. The VEER was developed ad hoc by one of the authors, and the study has potential implications for numerous fields and areas of research.

Demand planning (DP) is a key element of supply chain management (SCM) and is widely regarded as an important catalyst for improving supply chain performance. Regarding the availability of technology to process large amounts of data, artificial intelligence (AI) has received increasing attention in the DP literature in recent years, but there are no reviews of studies on the application of AI in supply chain DP. Given the importance and value of this research area, we aimed to review the current body of knowledge on the application of AI in DP to improve SCM performance.

Using a systematic literature review approach, we identified 141 peer-reviewed articles and conducted content analysis to examine the body of knowledge on AI in DP in the academic literature published from 2012 to 2023.

We found that AI in DP is still in its early stages of development. The literature is dominated by modelling studies. We identified three knowledge clusters for AI in DP: AI tools and techniques, AI applications for supply chain functions and the impact of AI on digital SCM. The three knowledge domains are conceptualised in a framework to demonstrate how AI can be deployed in DP to improve SCM performance. However, challenges remain. We identify gaps in the literature that make suggestions for further research in this area.

This study makes a theoretical contribution by identifying the key elements in applying AI in DP for SCM. The proposed conceptual framework can be used to help guide further empirical research and can help companies to implement AI in DP.

This study explores how medium and large manufacturing firms integrate environmental innovations to foster sustainability practices. It seeks to uncover the specific challenges these firms face and the strategies they employ to effectively implement sustainable initiatives in response to growing environmental pressures.

Using a qualitative phenomenological approach, the study analyzes twelve detailed case studies, engaging in conversational interviews to capture the lived experiences of key stakeholders. Through direct quotations and thematic analysis, the research offers in-depth insights into the practical implementation of sustainability practices driven by environmental innovations.

The study identifies those environmental innovations – both in products and processes – are critical drivers for addressing specific sustainability challenges. Firms that successfully implement these innovations do so by leveraging internal resources and external collaborations, which enable them to navigate environmental regulations, reduce waste and enhance operational efficiency. However, the findings also highlight significant barriers such as financial constraints and resistance to change within traditional manufacturing systems.

The study is limited by the use of a convenience sampling method and potential biases in interview responses. Future research should adopt more robust sampling techniques and explore longitudinal impacts to mitigate subjectivity and enhance generalizability.

The findings offer practical insights for manufacturing firms seeking to implement sustainability practices. By understanding the mechanisms through which environmental innovations can be integrated into their operations, firms can develop more effective strategies for enhancing environmental performance.

This study contributes original insights into the strategic application of environmental innovations within the manufacturing sub-sector. It highlights the role of innovations in overcoming sustainability challenges, offering a nuanced understanding of how firms can align operational goals with environmental imperatives.