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This paper aims to examine the effects of economic policy uncertainty (EPU) on accounting conservatism in Korean firms. An increase in EPU could widen information asymmetry between insiders and outsiders, to the detriment of a firm’s investment decisions, stock price and cost of capital. This paper hypothesizes that Korean firms are likely to decrease accounting conservatism during high EPU due to inefficient institutional structure and weak corporate governance, together with the vulnerability of the Korean economy to exogenous shocks.

This study measures a firm’s level of conservatism using three accrual-based models proposed by Ball and Shivakumar (2006): 1) the cash flow model (CF model), 2) the Dechow and Dichev model (DD model) and 3) the Jones model. As a robustness test, this paper uses C-score model as an alternative measure of accounting conservatism. The data set used in this study is a total of 23,109 firm-year observations during the sample period from 2000 to 2018.

The test results show that an increase in EPU adversely affects Korean firms’ accounting conservatism, and that this adverse impact is more pronounced in financially distressed and non-manufacturing firms. This study’s findings highlight the importance of institutional structure during a period of high EPU, which can create incentives for either improving or deteriorating reporting quality.

This study adds new evidence to extant literature on the effects of EPU on managers’ choice of accounting policies and demonstrates that managers in emerging markets may have different incentives to cope with country-specific EPU fluctuations.

Given the growing use of virtual reality (VR) technology in marketing, our research focuses on the development trajectory of research in the marketing field from 2012 to 2022 to identify essential phases and sub-trends within this topic.

This study employs a main path analysis (MPA) methodology to analyze academic articles related to VR in marketing from the Web of Science database.

The research on VR in marketing has experienced significant growth over the past 10 years and is projected to continue thriving in the future. During the past decade, research in this field has transitioned from exploring VR affordances in marketing to realizing the potential of VR in marketing. From the information systems perspective, the three primary research trends that have garnered the most attention from researchers are VR technology as an artifact, marketers’ motivational approach and consumers’ motivational approach. With the continual advancement of VR technology, the research trend of Metaverse marketing will gradually displace VR in marketing.

To the best of our knowledge, this is the first research using MPA to explore the development trajectory of VR in marketing and provide a comprehensive picture of it under the Affordance-Actualization theory.

Knowledge-hiding behavior can lead to adverse consequences for individuals and organizations. Therefore, the purpose of this study is to examine the relationship between personality traits, knowledge-hiding behavior and job performance in the banking sector in Vietnam.

This study used a quantitative approach to test the proposed research model using a linear structural modeling method. Data were collected from 291 employees working in commercial banks in Vietnam using a direct survey instrument.

The conscientiousness personality trait exhibits a negative relationship with explicit knowledge-hiding behavior but demonstrates a positive association with tacit knowledge-hiding behavior. Openness to experience is negatively correlated with both explicit and tacit knowledge-hiding behaviors. Explicit knowledge-hiding behavior is negatively related to job performance, whereas tacit knowledge-hiding behavior has a positive relationship with job performance. Knowledge-hiding behavior played an intermediary role in the relationship between conscientiousness and job performance.

The extent to which employees engage in knowledge hiding depends on whether the knowledge is explicit or tacit. The impact of knowledge hiding on job performance is contingent upon the nature of hidden knowledge, whether explicit or tacit, and can either diminish or enhance job performance.

With the expansion of artificial intelligence (AI) technology in everyday life, it is critical to discuss how and why consumers respond in certain ways to AI agents. However, few studies have examined the mechanisms underlying users’ responses to these agents. This study aims to identify such mechanisms and discuss how users form loyalty toward AI agents. Specifically, this study addresses interactivity with AI voice assistants as a key determinant of user loyalty, presenting user perceptions of the human-likeness of AI voice assistants and communication self-efficacy as sequential mediators.

We investigate the effects of human-likeness and communication self-efficacy on the relationship between interactivity and loyalty to AI voice assistants by developing a sequential mediation model. To estimate the empirical model, data were collected through an online survey with 330 respondents.

The results indicate that interactivity influences loyalty directly and positively. In addition, interactivity affects loyalty indirectly sequentially through human-likeness and communication self-efficacy.

By uncovering the psychological mechanisms underlying users’ loyalty to AI voice assistants, this study provides new academic and managerial insights that have not been clearly identified in the current literature.

This study explores the factors influencing the investment intentions of potential home buyers among paraprofessionals in sustainable housing within urban construction. By combining the technology acceptance model (TAM) and the extended model of goal-directed behavior (EMGB), the research seeks to understand how technological perceptions, personal motivations and behavioral intentions intersect to shape these investment decisions.

A quantitative, cross-sectional and descriptive research design was employed in this study. The study surveyed 641 paraprofessionals as potential home buyers in various Indian cities using a multi-stage stratified sampling technique. It incorporated variables from the TAM and EMGB, modifying some aspects to include financial self-efficacy, hedonic motivation and anticipated regret, alongside adding location as a new factor to examine its impact. For data analysis, partial least squares structural equation modeling was utilized. The analysis focused on hypothesis testing to examine the relationships between the constructs of interest. Bootstrap t-values and effect sizes were used to assess these relationships’ significance and magnitude.

The study found that perceived usefulness and ease of use significantly enhance attitudes toward sustainable homes, while subjective norms have a minimal effect on such investments in India, emphasizing personal rather than societal influences. Financial self-efficacy, anticipated regret and hedonic motivation are key drivers, indicating that economic capacity and the pursuit of a satisfying lifestyle are crucial for investment intentions. Additionally, the importance of location is highlighted, with infrastructural aspects notably affecting sustainable housing appeal. These insights reveal unique dynamics in India’s sustainable housing sector, diverging from trends in developed countries.

The study lies in its unique fusion of the TAM and EMGB specifically tailored to the Indian urban construction context. It introduces financial self-efficacy, hedonic motivation and anticipated regret as novel variables within these frameworks, alongside emphasizing the significant role of location in sustainable housing decisions. This approach offers new insights into the psychological and socioeconomic factors driving sustainable housing investments in developing countries.

This study aims to investigate the influence of external factors identified by the Political, Economic, Social, Technological, Environmental and Legal (PESTEL) framework on corporate social responsibility (CSR) performance in Vietnamese construction firms.

The snowball sampling method was employed to gather 182 validated responses. Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the research analyzed how these factors correlate with CSR practices under institutional theory.

Results indicated that social, economic, environmental, legal and technological factors positively impacted CSR performance. Among these, social factors had the most significant effect, followed sequentially by economic, environmental, legal and technological influences. Intriguingly, political factors demonstrated no significant association with CSR performance.

The strong impact of social factors confirms that societal norms and cultural values are critical in shaping corporate behavior in Vietnam. Firms can leverage this insight by intensifying their community engagement and social investment. Additionally, the negligible role of political factors in shaping CSR suggests that firms might not need to focus heavily on political engagement in Vietnam. However, firms should remain aware of legal changes as legal factors influence CSR outcomes.

Despite CSR’s growing importance, there remains a notable research gap regarding how external macro-environmental factors influence CSR performance, particularly within the construction industry. The findings emphasize the importance of aligning business strategies with socioeconomic and environmental aspects.

Mukbang is a live-streaming format where hosts, often referred to as broadcast jockeys (BJs) or streamers, eat copious amounts of food while engaging with their audience through commentary and reactions. This unique cultural phenomenon has sparked curiosity and diverse reactions globally. Mukbang’s popularity highlights the transformative power of digital platforms on traditional media and society, facilitating a shift toward more interactive and participatory forms of media consumption. This conceptual paper explores Mukbang’s widespread allure through frameworks such as the long tail theory, which illuminates the success of niche markets; parasocial relationship theory, which sheds light on viewers' bonds with streamers and social identity theory, which explains audience loyalty. We also forecast the implications of these streaming trends on the television, retail and sports industries, predicting a broad impact on traditional consumption and engagement models.

This study employs various theories, including the long tail concept, parasocial interactions and social identity theory, to describe and analyze the perplexing yet significant phenomenon of Mukbang.

Digital technology has transformed business models across various media industries, similar to how iTunes and the MP3 format revolutionized traditional music labels. This study suggests that streaming platforms, with their ability to cater to diverse needs and facilitate two-way communication, have the potential to disrupt traditional entertainment and retail industries.

This study addresses the gap in understanding how and why streaming platforms like AfreecaTV, Twitch and Huya can disrupt the traditional TV and entertainment industries. It highlights key elements that enable users to become prosumers, broadcasting content such as Mukbang. These platforms outperform traditional entertainment with numerous channels, ease of access, live chat sessions and digital rewards. The ability to build intimate relationships with viewers through two-way communication strengthens parasocial relationships, fostering emotional connections with streamers. Additionally, live chats with other viewers create a sense of belonging and social identity, helping viewers reduce uncertainty and enhance self-esteem.

This study investigates the impact of religious orientation and patriotism on domestic tourists’ intention to revisit spiritual destinations through two distinct studies: (1) religious sites and historical landmarks and (2) cultural heritage locations.

Using convenience sampling, Study 1 (religious orientation) collected data from 445 Vietnamese tourists, and Study 2 (patriotism) collected data from 492 Vietnamese tourists. Spiritual elements were examined through social identity theory (SIT) and patriotism through the theory of reasoned action (TRA). The cognitive-affective-behavioral (CAB) model serves as the framework for both analyses. The hypotheses were tested using structural equation modeling.

Both patriotism and religious orientation had a positive indirect impact on domestic tourists’ intention to return. While attitudes toward development served as the sole mediator between patriotism and revisit intention, multiple factors mediated the relationship between religious orientation and revisit intention.

Religious marketing campaigns can enhance the destination image of churches and temples, thereby strengthening domestic tourists’ intention to revisit. Programs emphasizing patriotism should be organized to encourage the intention to revisit cultural and historical heritage sites.

This study on spirituality tourism conducted a comparative analysis of two case studies by focusing on the interplay between religious orientation and patriotism regarding revisiting intention by employing frameworks of the SIT, TRA and CAB models. It enriches the existing literature and theoretical foundations of spiritual tourism and provides valuable insights for local policymakers by highlighting the distinctions between the effects of religion and patriotism.

Enhancing sustainable construction supply chain performance is crucial and can be achieved through supply chain integration, eco-design and digital transformation. This study aims to evaluate the impacts of supply chain integration, eco-design and digital transformation on the performance of construction supply chains.

This study uses the PLS-SEM model to analyze the data collected by survey. Experts’ evaluation also validated the results of the structural model.

Sustainable supply chain performance in construction projects is significantly impacted by supply chain integration, eco-design and digital transformation. The results also suggest that supply chain integration and eco-design can be enhanced by focusing on digital transformation.

Construction managers can enhance the performance of sustainable construction supply chains. This study contributes to the understanding of sustainable supply chain management in the construction sector, which is consistent with dynamic capacities theory.

Current research has not examined the roles of supply chain integration, eco-design and digital transformation in enhancing sustainable supply chain performance in the construction industry. These roles have been superficially considered in prior studies.

Users' voluntary forwarding behavior opens a new avenue for companies to promote their brands and products on social networking sites (SNS). However, research on voluntary information disseminators is limited. This paper aims to bring an in-depth understanding of voluntary disseminators by answering the following questions: (1) What is the underlying mechanism by which some users are more enthusiastic to voluntarily forward content of interest? (2) How to identify them? We propose a theoretical model based on the Elaboration-Likelihood Model (ELM) and examine three types of factors that moderate the effect of preference matching on individual forwarding behavior, including personal characteristics, tweet characteristics and sender–receiver relationships.

Via Twitter API, we randomly crawled 1967 Twitter users' data to validate the conceptual framework. Each user’s original tweets and retweeted tweets, profile data such as the number of followers and followees and verification status were obtained. The final corpus contains 163,554 data points composed of 1,634 valid twitterers' retweeting behavior. Tweets produced by these core users' followees were also crawled. These data points constitute an unbalanced panel data and we employ different models — fixed-effects, random-effects and pooled logit models — to test the moderation effects. The robustness test shows consistency among these different models.

Preference matching significantly affects users' forwarding behavior, implying that SNS users are more likely to share contents that align with their preferences. In addition, we find that popular users with lots of followers, heavy SNS users who author tweets or forward other-sourced tweets more frequently and users who tend to produce longer original contents are more enthusiastic to disseminate contents of interest. Furthermore, interaction strength has a positive moderating effect on the relationship between preference matching and individuals' forwarding decisions, suggesting that users are more likely to disseminate content of interest when it comes from strong ties. However, the moderating effect of perceived affinity is significantly negative, indicating that an online community of individuals with many common friends is not an ideal place to engage individuals in sharing information.

This work brings about a deep understanding of users' voluntary forwarding behavior of content of interest. To the best of our knowledge, the current study is the first to examine (1) the underlying mechanism by which some users are more likely to voluntarily forward content of interest; and (2) how to identify these potential voluntary disseminators. By extending the ELM, we examine the moderating effect of tweet characteristics, sender–receiver relationships as well as personal characteristics. Our research findings provide practical guidelines for enterprises and government institutions to choose voluntary endorsers when trying to engage individuals in information dissemination on SNS.