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The present study investigates the impact of managerial psychological characteristics on the supply chain management efficiency (SCME) of companies listed in Tehran Stock Exchange.

To this aim, information about 215 companies was analyzed during 2014–2021. The sales per inventory ratio was used to calculate SCME. In the present study, the focus is on characteristics such as managerial entrenchment, managerial myopia, managerial overconfidence (MOC) and managerial narcissism, all considered as managerial attributes.

The present findings showed that managerial myopia/managerial entrenchment (MOC/managerial narcissism) have a negative (positive) effect on SCME. Hypothesis testing based on robustness checks confirmed these results. Moreover, the findings are presented separately for companies with high business strategy (first quarter) and low business strategy (third quarter). The results show that at low levels of differentiation strategy, managerial entrenchment does not have a significant effect on SCME while other managerial attributes have a significant effect on both high and low business strategy.

The present study contributes to the identification of managerial psychological characteristics influencing SCME to advance future studies and support practical efforts. The present findings can prove the significance of this research and fill the existing gap in research.

The purpose of this paper is to propose a dynamic capabilities framework in cybersecurity (DCCI) and explore its potential to explain organizations’ cybersecurity intelligence (CI). This study aims to develop and empirically test the DCCI framework, which encompasses key dimensions for enhancing CI across various business sectors.

The DCCI framework was designed through an extensive literature review and tested using data from 207 cybersecurity experts across diverse regions. Hierarchical regression analysis was used to examine the contribution of the DCCI framework’s components to CI.

Results indicate a positive association between the “doing” and “improving” dimensions of the DCCI framework and the development of CI. However, the “enabling” and “managing” dimensions did not exhibit a significant contribution to CI. These findings suggest that CI is a multifaceted concept shaped by certain dynamic capabilities within cybersecurity practices.

The DCCI framework introduces a structured approach to developing and enhancing CI, with practical applications for businesses and broader societal contexts aiming to improve cybersecurity strategies and resilience.

This study provides a novel framework for DCCI, offering valuable insights into how specific dynamic capabilities support CI. By addressing gaps in cybersecurity models, the framework adds practical and theoretical dimensions to understanding CI and the evolving needs of cybersecurity.

This paper aims to analyse and compare the petition for liquidation and administrative liquidation procedures within Saudi and UK insolvency law. It explores how Sharia principles shape insolvency practices and examines critical elements such as creditor rights, asset management and the prioritization of claims. By highlighting the procedural differences and their implications for stakeholders, this study seeks to uncover the effectiveness and fairness of each system. Ultimately, this comparative analysis aspires to contribute to a deeper understanding of how insolvency frameworks influence economic recovery and stakeholder protection in varying legal contexts.

This study uses a comparative analysis approach, drawing from legal texts, academic literature and case law in both Saudi Arabia and the UK. It includes a thorough examination of insolvency statutes, court rulings and procedural frameworks, identifying key differences and similarities. Empirical data regarding insolvency outcomes, such as process duration and creditor recovery rates, will be assessed to evaluate each system’s effectiveness. This methodology aims to provide a comprehensive understanding of insolvency procedures while integrating both theoretical frameworks and practical examples to enrich the analysis.

The findings reveal significant differences in how the petition for liquidation and administrative liquidation procedures are implemented in Saudi Arabia and the UK. Saudi insolvency practices are deeply influenced by Sharia principles, emphasizing fairness and creditor−debtor relationships. In contrast, the UK framework showcases a more commercial approach. This study identifies leadership roles and procedural transparency as critical factors affecting stakeholder outcomes. Overall, the analysis underscores the necessity for continuous improvement in both jurisdictions to enhance the effectiveness and fairness of insolvency proceedings, promoting better economic recovery.

This study’s limitations include its focus on specific legal frameworks, which may restrict the generalizability of findings to other jurisdictions. The reliance on qualitative data from selected cases might not capture the full spectrum of insolvency practices in Saudi Arabia and the UK. Future research is encouraged to test the proposed insights in broader contexts and examine the influence of emerging legal reforms on insolvency practices. In addition, interdisciplinary studies could further enrich the understanding of how cultural and economic factors shape insolvency law.

The comparative analysis provides practical insights for legal practitioners, policymakers and stakeholders involved in insolvency proceedings. Recommendations include enhancing procedural transparency, improving creditor engagement and fostering a balanced approach to liquidation and restructuring. By understanding the unique characteristics of each system, stakeholders can better navigate insolvency processes, ultimately promoting fair treatment and improving recovery outcomes. This study also highlights the importance of aligning local practices with international standards to facilitate cross-border transactions and enhance economic stability.

This paper contributes to the under-researched area of Islamic insolvency law by providing a comparative analysis of liquidation procedures in Saudi Arabia and the UK. It highlights the interplay between Sharia principles and modern insolvency practices, filling a gap in existing literature. By examining the implications for creditors and stakeholders, this study offers valuable insights into the effectiveness and fairness of insolvency frameworks. Its findings can inform future legal reforms and facilitate greater understanding of how different jurisdictions handle insolvency challenges, promoting global best practices in this domain.

This study aims to investigate the association between corporate social responsibility (CSR) reporting and earnings management (EM) activities following the Companies Act 2006 Regulation 2013. Further, it examines the moderating role of business strategy in the association between mandatory CSR reporting and EM practices.

The study uses a sample of UK-listed companies on the London Stock Exchange from 2006 to 2020. It uses a quantitative approach to examine the main hypotheses.

The study finds that the new regulation of CSR reporting has increased the tendency of managers to act opportunistically through real earnings management (REM). Moreover, it finds that the defender business strategy negatively affects the association between mandated CSR reporting and REM but is positively related to accrual earnings management (AEM). Moreover, the results demonstrate that the prospector business strategy does not moderate the association between mandatory CSR reporting and EM practices.

Policymakers should consider business strategy when designing CSR regulations to prevent unintended consequences, introducing safeguards like stricter disclosure requirements and enhanced auditing standards. For investors and auditors, understanding the factors influencing EM helps make informed decisions and conduct rigorous audits, especially for companies with high CSR reporting levels.

This study addresses a significant gap in the literature concerning the impact of introducing new CSR legislation (The Companies Act 2006) on EM practices. It enhances our understanding of the role that CSR reporting and functions play in capital markets. Furthermore, it contributes to the CSR literature by highlighting how business strategy influences the relationship between CSR reporting and EM practices.

In the current scenario, with rapid socioeconomic transformation occurring in all aspects of society, the adversities experienced by older adults have come to the forefront. The lived experiences within joint families are making it harder for the elderly to adjust to the changed familial setup. In such a situation, they undergo many problems which are most often overlooked and considered not worthy of serious attention. Loneliness and isolation are the most crucial and serious issues experienced by the elderly within the nuclear family. After spending a significantly larger part of their lives within large families, with caring people, interdependent, adjusting to the changing familial setup has become hard and strenuous. Moreover, lack of emotional support is yet another major concern of the elderly. As they grow older, care and emotional support become necessary to maintain an effective and active life in old age. However, such emotional support and care that the joint family offered is missing in the changing familial setup. Now, in light of these issues, this paper aims to explore the multidimensional concerns of the elderly (60 years and above) who, on account of familial transitioning from joint to nuclear in Kashmir, are experiencing isolation and other, hard to adjust, life changes. The paper is based on 20 oral narratives conducted, over time, with elderly people undergoing life changes due to family transition from joint to nuclear. The finding of the study revealed that the elderly experience a greater degree of change in their lifestyle due to the family transition from joint to nuclear.

This is a qualitative study that describes the multidimensional concerns of the older adults. The study was conducted in the union territory of Jammu and Kashmir using in-depth face-to-face interviews with 20 respondents aged 60 years and above who have witnessed a transition in family from joint to nuclear and have undergone many problems during this transition. Apart from this, two interviews with the sons of older persons were also included in the study to know the status of age in the current situation. After the data was collected from the first 10 respondents, the study witnessed a data saturation, as the same set of results were obtained. Meanwhile, 3 more respondents were included in the study to make sure that no data was left behind; however, again same results were witnessed. This led the investigator to halt the data collection process. Thereafter, the data was then analyzed using Braun and Clarke's (2006) thematic analysis technique, which involved familiarizing oneself with the data, looking for themes, validating and refining themes, identifying and labeling themes and finally creating the report.

The traditional joint family is undergoing rapid transformation in the current scenario. With a trend toward the nuclearization of families, which resulted in the diminishing status of the elderly, the vulnerabilities of the elderly have come to the forefront (Kumar et al., 2014). The transition of the family from joint to nuclear can be difficult for the elderly as it involves the elderly having to adjust and adapt to a new social milieu, which can be quite complex as it involves major changes in their lifestyle and daily routine. The elderly may also experience difficulty with increased social isolation and reduced family interaction. Such problems may seem insignificant and trivial to the younger ones, but stepping into the shoes of the elderly would help us understand the intensity and vulnerability of such problems. This cultural shift is quickly making changes, in part due to the rise of individualism in modern societies and the existence of a consumerist perspective among the younger generations. Such situations lead to greater alienation and isolation among the elderly from society in general and the members of the family in particular.

The is an empirical study conducted to know the status of older adults in nuclear families.

This study investigates the roles of consumption motives and ethical perspectives in explaining individuals’ perceptions of corporate social responsibility (CSR) within the context of the recreational marijuana industry, often characterized as morally contentious.

The research was conducted in Canada, a country where recreational marijuana is legally permitted. Through an online survey, 411 participants were recruited, and the data were analyzed using Statistical Package for the Social Sciences (SPSS) and SmartPLS4, employing ANOVA and structural equation modeling (SEM) techniques.

ANOVA analyses reveal significant differences across four ethical perspectives: absolutism, subjectivism, situationism and exceptionism. Conformity motives are most prominent in the exceptionism group, while expansion motives are more common in the subjectivism group. CSR perceptions vary among these groups, with situationism showing the most favorable views. In the absolutism group, expansion and social motives positively influence CSR perception, whereas conformity motives negatively impact it. Conversely, in the exceptionism and situationism groups, only expansion motives positively affect CSR perception. Unexpectedly, within the subjectivism group, only conformity motives have a significant negative effect on CSR perception.

This study examines a controversial industry and contributes to research on recreational marijuana by comparing consumer motives from ethical perspectives. Unlike previous research focused on consumption behaviors (e.g. use frequency), this study investigates how CSR perceptions are shaped by consumption motives and vary with ethical viewpoints.

This paper aims to propose a new research agenda that integrates the often-overlooked insights and experiences of compliance professionals into anti-money laundering (AML) policy formulation and academic research. It seeks to highlight the importance of a bottom-up approach in developing AML strategies that are not only theoretically robust but also practically effective and grounded in real-world application.

Using a comprehensive literature review and theoretical analysis, this study outlines six broad research focus areas. These areas are explored through the lens of existing theoretical frameworks that underscore the significance of practical insights, interdisciplinary collaboration and adaptive policymaking in enhancing AML efforts.

This paper highlights a significant gap in current AML research and policymaking, namely, the underrepresentation of compliance professionals’ perspectives. It argues that integrating these frontline insights can lead to more nuanced and effective approach to AML.

Adopting the proposed research agenda could significantly enhance the practical applicability of AML policies, leading to more effective prevention and detection of financial crimes. It encourages the development of support systems for compliance professionals, fostering a workforce that is both competent and resilient.

By promoting a more inclusive and practice-based approach to AML policymaking, this paper advocates for a societal shift in how money laundering is tackled.

This paper contributes to the AML discourse by proposing a shift towards a more inclusive research and policymaking paradigm that values the contributions of compliance professionals. It extends the existing literature by suggesting a comprehensive framework for bridging these divides, thereby offering a novel perspective on enhancing the effectiveness of AML strategies.

In China, having a home before getting married is viewed as being a crucial indicator of the sincerity of romance. Despite recent increases in housing costs, men who have their homes ready for marriage stand out in the marriage market. This study aims to explore the association between readiness to marry, marriage age and the home that men purchase prior to marriage using the China Labor-force Dynamics Survey, the first countrywide follow-up survey with the theme of labor force.

The authors suggest new standards for determining the marital residence. In addition, contrary to the existing literature, which focuses on “Sheng Nu” (women who do not marry by the traditional marriage age in China), the authors focus on “Sheng Nan” (men who do not marry by the traditional marriage age in China).

The results show that men who own a house before marriage are reluctant to get married. The authors document robust evidence that the preexistence of the marital house decreases the willingness to marry and postpones the marriage date, regardless of location and time.

The authors document robust evidence that the preexistence of the marital house decreases the willingness to marry and postpones the marriage date, regardless of location and time.

Staff shortages in the healthcare sector increase the competition for qualified staff. A magnet hospital is intended to attract, and retain healthcare professionals. This article aims to investigate the challenges related to implementation of a magnet hospital model, and given these challenges, to analyse the interplay between different organisational levels in a Swedish hospital.

The data collection followed the implementation of a magnet hospital model and consisted of 14 meeting observations, 31 interviews and 13 document analyses.

The model implementation was driven by a top-down approach, with accompanying bottom-up activities, involving healthcare professionals, to ensure adaption to the hospital’s conditions at different organisational levels. The findings revealed that the model was more appealing to top management, seeking a standardised solution to attract and retain nurses. Clinic managers preferred tailor-made solutions for managing their employee resourcing challenges. Difficulties in translating and contextualising the model to the hospital’s conditions created challenges at every organisational level. Some were contained within a level while others spread to the organisational level below and turned into something else.

Apart from unique empirical material depicting the implementation of a magnet hospital model as an effort to attract and retain healthcare professionals, the value of this study lies in the attention given to the challenges that arise when responsibility for implementing a management model is shifted from top management to change agents tasked with facilitating and executing the organisational change.

This study investigated the impacts of the technology acceptance model (TAM) determinants and image congruence on attitude and, in turn, behavioral intentions. In addition, the differences between the US and Korean consumers in terms of the predictors of attitude were assessed.

The data were collected via an online survey from 342 South Korean and 353 American consumers who patronized a restaurant within a three-month timeframe.

The findings revealed that two dimensions of TAM and three sub-factors of self-image congruence positively affected customer attitude toward face recognition (FR) payment. Customer attitude also significantly influenced behavioral intentions toward FR payment. Lastly, the cultural differences between the Korean and American consumers played significant moderating roles in the relationships between perceived usefulness and attitude as well as between actual self-image congruence and attitude.

No prior empirical research has incorporated cultural differences into the FR payment acceptance model. Unlike previous research, the current study included cultural differences as a moderator of the relationships between the five predictors (i.e. two predictors from TAM and three dimensions of self-image congruence) and attitude toward FR payment in the research model.