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This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among different groups of value cocreators.

This study reviewed the literature and developed measurement instruments for the constructs of interest. Data were collected from 406 customers in an emerging market in 2019 and analyzed using latent profile analysis.

This study identified three profiles of value cocreators on social media based on the actual practices of resource integration that enliven value cocreation. Second, this study explains the differences in the performance of resource integration practices to cocreate by the types of resources that customers integrate into social media. Third, this study fills the need for knowledge of value cocreation in different contexts and industries (e.g. banks).

This study analytically relates a set of resources to the variety and intensity of the value cocreation practices adopted by bank customers in interactive environments. The emphasis on how value cocreation practices in online environments combined with customer resources (e.g., a person-centered approach) allows to identify unique profiles of value cocreators on social media. The findings inform managers of the profiles of cocreators, which customers are more attractive as value cocreators on social media, and which resources managers should help customers develop to increase cocreation on social media.

Drawing on the job demands-resources theory (JD-R), this study aims to discuss the relationship between paradoxical leadership and job crafting (approach and avoidance), considering the moderating role of overwork climate and organisational identification in two cultural context (China and Poland).

The research was conducted on employees from diversified organisations in two different cultural context: China (N = 408) and Poland (N = 400). Statistical verifications of the three-way interaction effect were conducted with Jamovi version 2.3 and multigroup analysis with SPSS AMOS version 29.

The results showed that employees who perceive high levels of paradoxical leadership and overwork climate as well as possess a high level of organisational identification engage stronger in job crafting, both approach and avoidance. Moreover, the results demonstrated that the dimensions of culture: individualism-collectivism moderate the relationship between the variables tested, in such a way that the relationship is stronger with the lower level of individualism.

This study has two limitations: its cross-sectional design and the use of self-reported questionnaire data.

The study expands knowledge of the relationship between paradoxical leadership and job crafting in two different cultural contexts.

The purpose of this paper is to examine the influence of urban homeowners’ green perceived values (i.e. green functional, emotional, ecological and aesthetic values) on their greening behavioural intention. The study further tested the mediating role of green attitude in the relationship between the green perceived value dimensions and greening intention through the theoretical lens of the customer value theory (CVT) and the theory of planned behaviour (TPB).

A quantitative survey design was employed for this study. Empirical data were drawn from 501 households in Ghana using a purposive sampling technique. The hypothesized relationships were analysed using structural equation modelling.

The results of this study revealed that urban homeowners’ intention to adopt greening behaviour is directly influenced by their perception of green functional, ecological and aesthetic values. In addition, the study found that green attitude partially mediated the links between homeowners’ green functional, ecological and aesthetic values and their greening intention. Green emotional value on the other hand did not have a significant direct effect on homeowners’ greening intention. However, it had an indirect effect on greening intention through green attitude. Thus, we can conclude that green attitude fully mediated urban homeowners’ perception of green emotional value and their greening intention.

To the best of the authors’ knowledge, this study is among the first to attempt to integrate the CVT and the TPB to understand urban homeowners’ greening intention. The study which focuses on Ghana provides new insights into the pathway for promoting voluntary greening behaviour within a developing country

Large supermarket chains are adopting customer-service robots to improve service delivery in physical stores. Successful deployment of these robots depends on shoppers' willingness to interact with them, requiring an understanding of influencing factors. This study, grounded in the Cognitive-Affective-Normative (CAN) theory, seeks to systematically explore the factors influencing Gen Z shoppers' willingness to interact with customer-service robots.

A hybrid approach combining Structural Equation Modeling (SEM) and Necessary Condition Analysis (NCA) was employed to analyze survey data collected from 945 Gen Zs in the Czech Republic.

The results from SEM highlight significant cognitive, normative, and affective factors that influence the intention of Gen Z shoppers to interact with a customer-service robot. Specifically, cognitive factors such as effort and performance expectancy, along with normative factors like subjective norms, emerged as critical determinants. Furthermore, affective factors such as technology anxiety and positive emotions significantly influence users' readiness to use customer-service robots for service requests. The study also underscores that positive emotions, effort expectancy, performance expectancy, and subjective norms are vital prerequisites for interacting with customer-service robots.

The originality of this work lies in its two significant contributions to the burgeoning field of SRs in retail literature. First, it extends the CAN theory to the context of SRs among Gen Z shoppers in Czechia, thereby enriching the existing literature on SRs in retail. Second, by employing a hybrid analytical approach, our research offers both empirical and methodological advancements, providing rigorous insights crucial for enhancing the understanding of the pivotal factors influencing shoppers' interactions with SRs in physical store environments.

Ageism has deleteriously influenced individuals and society for nearly half a century. Despite receiving increased attention, it remains under-researched regarding how it might be reduced in the workplace. Even though its prevalence and allure, review studies on workplace ageism (WA) are also scarce, and thus a review is warranted.

To fill the preceding void, this study will systematically review the existing literature on WA using data from the past four decades.

This study identified the various antecedents and the intervention mechanism through which WA may be reduced. Additionally, through reviews, the authors advance the research by offering promising avenues for future research.

This review contributes to human resources managers and will inspire future scholars to delve deeper into combating age discrimination, stereotypes and bias toward employees in workplaces.

Although cloud storage services can bring users valuable convenience, they can be technically complex and intrinsically insecure. Therefore, this research explores the concerns of academic users regarding cloud security and technical issues and how such problems may influence their continuous use in daily life.

This qualitative study used a semi-structured interview approach comprising six main open-ended questions to explore the information security and technical issues for the continuous use of cloud storage services by 20 undergraduate students in Hong Kong.

The analysis revealed cloud storage service users' major security and technical concerns, particularly synchronization and backup issues, were the most significant technical barrier to the continuing personal use of cloud storage services.

Existing literature has focused on how cloud computing services could bring benefits and security and privacy-related risks to organizations rather than security and technical issues of personal use, especially in the Asian academic context.

Safety climate plays an important role in the high-risk construction industry. Advances have been made in the understanding of construction safety climate in terms of four interrelated themes, specifically, its definition, measurement, antecedents and consequences. However, knowledge remains fragmented as the studies are scattered, and a systematic review covering these four themes is lacking. To address this research gap, this study aims to perform a systematic literature review of construction safety climate literature regarding the four themes.

Following the Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA) protocol guidelines, 178 eligible articles were obtained. This study provided thematic analysis of the 178 papers to identify what is known and what is not yet fully known regarding the four themes of construction safety climate. This study also conducted a descriptive analysis to identify the influential scholars, keywords, theories and research methods used by the literature, and finally presented an integrative framework directing future research.

The literature has not reached a consensus on the definition and measurement of construction safety climate. While it has identified the impact of safety climate on both behavioral and accident consequences, it has paid less attention to the antecedents and their underlying mechanisms regarding safety climate. Fang D. and Lingard H. are identified as the most influential authors in this field. “Questionnaire” and “safety behavior” are the keywords most closely related to safety climate. Unfortunately, the existing evidence for the causal relationships between safety climate and its antecedents and consequences is weak, as many studies lack clear theoretical substance, use a concurrent research design and focus only on individual-level climate perceptions. Finally, to support the development of construction safety climate around the four themes, potential research directions and research methods supporting them are illustrated.

This review makes contributions by integrating existing construction studies covering its definition, measurement, antecedents and consequences. This review also makes contributions to specific themes: no review exists on the antecedents of construction safety climate, and this review fills that gap; with regard to consequences, the existing reviews focus either on safety outcomes or safety behavior, but this review included both of them and further elaborated the different theories underpinning the relationships between safety climate and them. It is hoped that this systematic review will be helpful to the research community toward developing a nomologic network and promoting knowledge integration with respect to construction safety climate.

This paper aims to explore the current stage of biodiversity preservation in higher education institutions (HEIs), using samples from German universities and investigating three different dimensions, namely, existing approaches, challenges and future developments.

Semistructured expert interviews were conducted with employees from 14 German Universities. To analyze the data, both deductive and inductive methods of content analysis were conducted to systematically code the results.

This research shows that efforts for biodiversity preservation are frequently made in the areas of student and staff initiatives, green space management, as well as in research and teaching. However, German HEIs face numerous hurdles such as interest conflict, lack of prioritization and financial restrictions, some of which are difficult to overcome. In the future, HEIs should seek a deeper integration of biodiversity into curricula to further raise biodiversity awareness.

This study provides practical implications by providing good practices, which can serve as a guide for implementing measures for biodiversity preservation. By understanding the struggles and future expectations, stakeholders and policymakers could promote targeted measures and relevant policies to advance biodiversity initiatives at and beyond universities. Moreover, the research shows the importance of involving students and staff actively in the planning and executing stage for biodiversity preservation through initiatives to achieve green campuses.

The paper presents an essential research field which is still in its earlier stage. To the best of the authors’ knowledge, it is the first study that focuses on German Universities in this context. This study adds value in providing in-depth insights into this topic to raise awareness of biodiversity preservation in both practice and research.

The research paper aims to analyse the scholarly literature on advancing HR analytics as an intervention for attrition, a problem that lingers on organisational performance. This study aspires to provide an in-depth literature review and critically assess the knowledge gaps in HR analytics and attritions within organisational performance.

The review analyses the corpus of 196 research articles published in ostensible journals between 2011 and 2023. To identify research gaps and provide valuable insights, this study synthesises relevant studies using School of thought (S), Context (C), Methodology (M), Triggers (T), Barriers (B), Facilitators (F) and Outcomes (O) (SCM-TBFO framework). This study employs the R programming language to conduct a systematic literature review in accordance with the “preferred reporting items for systematic reviews and meta-analysis” (PRISMA) guidelines.

The emerging discipline of HR analytics encompasses the potential to manage attrition and drive organisational performance enhancements effectively. The study of SCM-TBFO encompasses a multidimensional approach, incorporating diverse perspectives and analysing its complex aspects compared to various approaches. The School of thought includes the human capital theory, expectancy theory and resource-based view. The varied research contexts entail the USA, United Kingdom, China, France, Italy and India. Further, the methodologies adopted in the studies are artificial neural networking (ANN), regression, structure equation modelling (SEM) case studies and other theoretical studies. HR analytics and attrition triggers are data mining decision systems, forecasting for firm performance and employee satisfaction. The barriers include leadership styles, cultural adaptability and lack of analytic skills, data security and organisational orientation. The facilitators were categorised into data and technology-related facilitators, human resource policies and organisational growth and performance-related facilitators. The study's primary outcomes are technology adoption, effective HR policies, HR strategies, employee satisfaction, career and organisational expansion and growth.

The primary goal of the literature review is to provide a comprehensive overview of the current state of HR analytics and its impact on organisational performance, particularly in relation to attrition. Further, the study suggests that attrition, a critical organisational concern, can be effectively managed by strategically utilising HR analytics and empowering data-driven interventions that optimise performance and enhance overall organisational outcomes.