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This paper analyzes and compares segments disclosure practices of listed companies of Pakistan and Bangladesh under International Financial Reporting Standard (IFRS) 8 with companies from India under Accounting Standard 17 over three-year period from 2013 to 2015. Furthermore, the purpose of this paper was to investigate that how the selection of chief operating decision-maker (CODM) by management, industry type, governance and firm characteristics affects segments disclosure practices in South East Asia. Finally, how the relationship among segment disclosure, firm characteristics and corporate governance is moderated through the big 4 audit firm.

To achieve these objectives, data were collected from annual reports of the top 100 companies of each country and selected based on market capitalization for three years period 2013–2015.

Results state that majority of companies in South East Asia are using business class for defining operating/primary segments. Regarding reporting of operating/primary segments and geographic/secondary segments along with geographic fineness score, Indian companies are continuously on the lower side as compared to companies from Pakistan and Bangladesh. Furthermore, it was found that industry type and selection of CODM have a highly significant effect on segments disclosure practices. Finally, results of regression analysis found that the application of IFRS 8 in Pakistan and Bangladesh has a significant positive effect on disclosure of operating/primary as well as geographic/secondary segments as compared to India. Further, the role of corporate governance mechanism in influencing segments disclosure was found as least in South East Asia. Further appointment of big 4 audit firm as external auditor has only significant positive effect on disclosure of segments items. Finally, based on additional analysis, it was found that big 4 auditor moderates the relationship only in the case of reporting of operating/primary segments.

Based on these results, the performance of Indian companies regarding disclosure of operating/primary segments, geographic/secondary segments along geographic fineness score is quite low despite the fastest growing economy in the world. This raises concerns about the quality of segment reporting in India, the world’s fastest expanding economy.

These results imply that there is a need of an effective role by the external auditor to improve the quality of segment reporting in developing countries, which is principle based.

Employee green behavior contributes to the achievement of hospitality organizations’ sustainability goals. However, there is a need to examine how green human resource management (GHRM) fosters employees’ green behavior. Anchored on the conservation of resources (COR) theory, we anticipate that GHRM may have double-edged effects on employees’ organizational citizenship behavior for the environment (OCBE) via two opposing mechanisms (e.g. environmental passion and emotional exhaustion). Moreover, we expect that the relationship of GHRM on environmental passion and emotional exhaustion depends on environmentally specific empowering leadership (ESEL).

The data were garnered from 356 hospitality employees in Pakistan and analyzed using partial least squares structural equation modeling (PLS-SEM).

The findings revealed a significant and positive link between GHRM and employee OCBE and environmental passion and a significant and negative relationship between GHRM and emotional exhaustion. Similarly, the link between environmental passion and employee OCBE was significant and positive and between emotional exhaustion and employee OCBE was significant and negative. Our results indicate that the impact of GHRM on OCBE among hospitality employees was mediated by environmental passion and emotional exhaustion. Further, ESEL strengthened the association of GHRM with environmental passion while mitigating the effect of GHRM on emotional exhaustion.

Anchored on the COR theory, our study provides novel empirical evidence by investigating the mechanisms and boundary conditions between GHRM and employee OCBE nexus in the hospitality realm.

By anchoring on the ability-motivation-opportunity (AMO) framework, this research aims to examine the effect of tourists' green ability, motivation and opportunity to access green information on digital media platforms (green AMO) on their intention to stay at green hotels. The study also tests the moderating role of environmental concern and the mediating role of green attitude in this relationship.

An online survey was conducted on large Facebook groups and by an international tour operator in March 2022. Through convenience sampling, 600 responses were collected from local and international tourists. Partial least squares structural equation modeling was performed to validate the research model.

The results reveal that tourists' intention to stay at green hotels is positively affected by their green AMO through indirect and direct channels. Specifically, green AMO indirectly effects tourists' intention to stay at green hotels by raising their green attitude. The results also indicate that the direct effect is moderated by environmental concern.

The findings demonstrate the importance of facilitating tourists' access to environmental information on social media platforms, which enhances green attitude and intention to stay at green hotels. This study also proposes practical solutions that managers of green hotels can employ to target green-oriented customers and conduct environmental campaigns on digital platforms.

The research is the first to investigate the effects of tourists' green AMO on their intention to stay at green hotels. It is also the first to explore the roles of environmental concern and green attitude in this relationship.

Based on the ability, motivation and opportunity (AMO) theory, this study aims to investigate the role of digital human resources management (digital-HRM) practices in influencing hotel employee behaviors, especially their adoption of work-at-home (WAH).

The study was conducted in two stages in hotels in Vietnam. Stage 1 used a mixed method to develop an instrument to measure digital-HRM practices. In Stage 2, through a survey of 303 respondents, the research investigated digital-HRM practices’ additive and interactive effects on WAH.

The study shows that digital-HRM comprised five factors. Except for digital recruitment, the other digital-HRM practices significantly affected WAH. In addition, the research suggests that digital training and employee involvement should be combined to enhance employee willingness for WAH.

Drawing on the AMO theory, this study constructs a digital-HRM measurement scale to study the antecedents and consequences of these practices to improve employees’ digital work efficiency. In addition, through both additive and combinative (a two-way interaction) models, the study enhances the HRM and hotel management theory by understanding why digital-HRM practices are essential to boost employees’ digital competencies to adopt remote working.

By investigating the role of digital-HRM practices in improving employees’ adoption of WAH, this study provides empirical implications for hotels to manage digital-HRM practices better and thus makes remote working effective.

The existing literature reveals the lack of a deep understanding of how HRM practices can promote digital devices and services and their influence on employee behaviors, especially in the hotel sector. To the best of the authors’ knowledge, this study is unique in extending the AMO theory into the digital context to illuminate components of digital-HRM practices and clarify how digitalizing HRM practices can motivate hotel employees to accept WAH.

This study aims to investigate the effects of entrepreneurial leadership on service innovation in the hospitality industry and examine the mediating effects of market-sensing capability and knowledge acquisition. Additionally, the study explores the moderating role of competitive intensity in the relationships between market-sensing capability, knowledge acquisition and service innovation, drawing on the dynamic capability theory and resource dependence theory.

The data for this study were obtained from 322 employees and 137 leaders working in 103 hotels in Vietnam, using a time-lagged approach. The collected data were analyzed using structural equation modeling in SPSS Amos 28.

The results of this study reveal a significant positive association between entrepreneurial leadership and service innovation, with mediation effects observed through both knowledge acquisition and market-sensing capability. Moreover, the findings demonstrate that competitive intensity moderates the association between knowledge acquisition and service innovation.

The results of this study provide implications for hospitality firms to cultivate entrepreneurial leadership through leadership training and development programs and enhance their dynamic capabilities (i.e. market-sensing capability and knowledge acquisition) to allow them to survive and develop in a competitive market.

This study advances entrepreneurial leadership research in the hospitality context by identifying mediating and moderating mechanisms that translate entrepreneurial leadership into hospitality firms’ service innovation.

While the application of blockchain technology in the organic food supply chain has been increasingly recognized, the extant knowledge of how blockchain-driven traceability influences consumer perceptions and purchase intentions remains underexplored. Grounded in the stimulus-organism-response theory, this study aims to construct a moderated mediation model to examine blockchain-enabled traceability’s direct and indirect impacts on organic food purchase intention through perceived blockchain-related information transparency, considering the moderating role of blockchain-based trust.

A purposive sample of 5,326 Vietnamese consumers was surveyed using the PROCESS macro to test the proposed hypotheses.

The findings indicate that blockchain-enabled traceability significantly enhances perceived blockchain-related information transparency, which positively influences organic food purchase intention. Furthermore, blockchain-based trust was found to positively moderate both the direct effect of transparency on purchase intention and the indirect impact of traceability on purchase intention through transparency.

Practical and managerial insights for stakeholders in the organic food sector are also discussed.

These results contribute to the literature by extending the stimulus-organism-response model to the context of blockchain technology in supply chains and highlighting the critical role of trust in moderating the effectiveness of technological innovations.

This study aims to analyse the consumption inequality between farm and non-farm households in rural Vietnam, using the data from the 2016 Vietnam household living standards survey.

The present paper applies the “recentered influence functions (RIF)” in “Oaxaca-Blinder (OB)” type decomposition as proposed by Firpo et al. (2018) to allow for the flexible distribution of the outcome variables and the non-randomness of non-farm employment that violates the classical linearity assumption.

Non-farm households have significantly higher per capita consumption expenditure than farm households for the entire distribution. The gap in expenditure is large at low percentiles and narrowing with higher percentiles. At 10th percentile, the gap is estimated at 27.1%, but it is decreasing to 11.1% at 90th percentile. Most of the gaps are explained by the differences in the observed characteristics between farm and non-farm households such as ethnicity, education, income, internal transmittances and household composition. Non-farm households are endowed with more productive factors that result in higher per capita consumption expenditure.

Gaps in ethnicity and education are found to be key predictors of the inequality in consumption expenditures between farm and non-farm households, then, government policies that are aimed at increasing access to non-farm employment and education for ethnic minorities and for rural poor households are pathways to improve rural household welfare and hence reduce inequality.

This study aims to explore both the drivers (performance expectancy and perceived usefulness of ChatGPT) and the barrier (effort expectancy) that Indonesian youth encounter when adopting generative AI technology, such as ChatGPT, as they pursue digital entrepreneurship.

This study utilizes Hayes' Process Model to evaluate the proposed hypotheses through survey data collected from 518 Indonesian youth.

This study's findings highlight a paradoxical relationship that emerges when effort expectancy intersects with performance expectancy and perceived usefulness of ChatGPT. Specifically, we discovered that when young individuals perceive the adoption of generative AI technology as requiring significant effort, their motivation to engage in digital entrepreneurship is significantly enhanced if they also view the tool as highly useful and beneficial to their future business endeavors.

The findings provide valuable insights for educators and policymakers focused on advancing digital entrepreneurship in developing nations through the integration of generative AI technology.

Our study enriches an underexplored niche within the field of entrepreneurship by examining the intersection of Indonesian youth, generative AI technology and digital entrepreneurship. By incorporating the Expectancy-Value Theory, it brings a fresh perspective to the study of paradoxical relationships in contemporary research in this domain.

The purpose of this study is to review the role of knowledge-sharing and its association with the Theory of Planned Behavior (TPB). TPB is the most used theory in understanding knowledge-sharing behavior in many contexts.

Based on the bibliometric approach, this study extracted and analyzed 229 journal articles on the Web of Science. In addition, two analyses (bibliographic coupling and co-word) were performed to provide science mapping in presenting the knowledge structure on the present and future research direction on knowledge-sharing and TPB.

The findings of this study suggest that two stand-out clusters are determinants and antecedents of knowledge-sharing behavior based on TPB and the role of the virtual platform and social media in facilitating knowledge-sharing among users.

This study will benefit researchers and scholars in studying individual behavioral traits underpinning TPB in achieving organizational excellence.

This study extends the findings of the previous review because of their limitations on methods. This study confirms the determinants of knowledge-sharing intention and behavior. However, this study suggests integrating TPB with other theories to provide more insights into knowledge-sharing behavior and use online and technology-based platforms to facilitate knowledge-sharing behavior.

This research aims to offers a new method for assessing geoeconomic risks in bilateral relations and evaluate the level of such risks from Vietnam’s economic dependency on China.

I apply descriptive analysis to identify asymmetrical dependency in Vietnam–China economic relations and propose a geoeconomic risk assessment framework to evaluate risk levels in bilateral economic linkages.

The proposed geoeconomic risk framework assesses risk levels, which are positively influenced by the degree of asymmetrical relations (vulnerabilities), the net impacts on the receiving economy (impacts) and the sending state’s ability to control economic tools (threats). In contrast, risk levels are negatively affected by the effectiveness of existing mitigation efforts. The framework employs ordinal likelihood scales to rank various risk levels. In the context of Vietnam–China relations, market access for agricultural products and control of the Mekong water emerge as the most risky areas for economic coercion, followed by Chinese official development finance in infrastructure and critical input imports. On the other hand, debt dependency and foreign direct investment in the energy sector are considered more secure areas—less likely targets for economic coercion. Hence, risk mitigation strategies should prioritize reducing asymmetry in vulnerable dependence areas while maintaining current practices in more secure areas.

Methodologically, it introduces a new approach for assessing bilateral geoeconomic risk. Empirically, it provides Vietnam’s policymakers with a comprehensive evaluation of the implications of economic interdependence with China.