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This study strives to better understand resistance to chatbots in the banking sector. To achieve this, it proposes a model based on the paradigm of resistance to innovation and the complexity theory. In addition, it explores the role of gender in relation to chatbot resistance.

Data are collected in France using a snowball sampling technique. The sample is composed of 385 participants. FsQCA is used to identify all possible combinations of usage, value, risk, tradition and image barriers, as well as two gender conditions that predict resistance to chatbots.

The results reveal that the sample provides four possible solutions/combinations that may explain resistance to chatbots. These are: (i) a combination of usage, value, risk and tradition barriers, (ii) a combination of value, risk, tradition and image barriers, (iii) a combination of usage, value, risk and image barriers, along with the male gender and (iv) a combination of usage, value, tradition and image barriers, along with the female gender.

This study provides valuable and straightforward theoretical and managerial implications. The proposed solutions suggest a deep understanding of chatbot resistance. Chatbot developers and marketers can highly benefit from these findings to enhance user acceptance.

In this study, barriers are envisioned within the larger context of innovation resistance. The interactions among barriers causing resistance to chatbots are examined through the lens of the complexity theory, while the data analysis employs the fsQCA approach. Furthermore, this study sheds light on the role of gender in explaining chatbot resistance in the banking sector.

Status characteristics and status cues theories posit that those with highly valued status attributes are expected to be more competent and influential than their lower status/skilled task partners. With a focus on beauty and a task cue we term “working smart,” our aim was to specify the combined attributes that led certain women to attain higher status than their female, dyadic task partners.

Using Qualitative Comparative Analysis (QCA), we reanalyzed data from a published study about the impact of women's beauty on a paraverbal measure of status. The approach determines how combined conditions, such as being attractive and task efficient, explain an outcome, such as a status difference, between partners. QCA was paired with qualitative coding of interactants' speech to further interrogate the data.

More task-efficient women always attained higher status than their partners, yet a status difference was stronger if the more efficient partner was beautiful. Although gendered deviance was found to lower women's relative status, it does not constitute a status violation.

Social and Research Implications: Variants of expectation states theory are supported based on our unique QCA approach. Applying QCA as a triangulation tool to evaluate the validity of past findings is a novel usage. Social psychology benefits from QCA's ability to treat micro-level data.

“Working smart” was always associated with higher relative social status but not always beauty or task ability. After 50 years, the “what is beautiful is good” thesis continues to be supported and expanded to “what is beautiful works smarter.”

The purpose of this study is to investigate how incumbent firms’ marketing deterrence strategies, price-cuts and quality improvement, influence potential entrants’ (PEs) entry timing into incumbents’ markets and examine the moderating role of incumbents’ market-level resources and capabilities (R&Cs).

To test the hypotheses, an accelerated failure time model is applied to a rich data set of entry threats between 1997 and 2019 in the US airline industry.

The findings show that while quality improvements delay PEs’ entry, price-cuts expedite it. Furthermore, PEs are more likely to be deterred by price-cuts when incumbents possess high market-level R&Cs. However, such R&Cs do not moderate the link between incumbents’ quality improvement and PEs’ entry timing.

Market entry in this research is conceptualized and defined as a large resource deployment into a market and operationalized as a binary variable. However, PEs might rather choose a minor resource deployment instead to establish a foothold in new markets. It would be fruitful for future research to examine various levels of participation in a new market and examine how the incumbents’ marketing deterrence strategies affect PEs’ entry timing. Doing so would provide us with a deeper understanding of the difference between actual/full market entry and micro/minor market entry.

This research examines the impact of incumbents’ marketing deterrence strategies in a contingency framework and highlights the crucial role of R&Cs in implementing such deterrence strategies. Doing so provides actionable insights to managers who craft strategies to protect their markets against PEs.

Previous research illustrates that incumbent firms commonly respond to competitors’ entry threats by cutting prices and improving quality. While antecedents of these deterrence strategies have been extensively investigated, the consequences have yet to be empirically examined.

The authors investigate the adoption of nomination committees in Australia and identify the managerial power perspective as one explanation for firms not establishing nomination committees. A positive outcome of establishing a nomination committee from the perspective of board diversity is also examined.

The authors adopt an archival approach by collecting data for firms listed on the Australian Securities Exchange (ASX) during the period 2010 to 2018. The authors establish the prevalence of nomination committees for small medium and large Australian firms. Regression analyses are used to determine whether the power of the chief executive officer (CEO) influences the adoption of a nomination committee. The association between having nomination committee and board diversity is also analyzed using regression analyses.

Less than half of firms adopt a nomination committee. Larger firms are more likely to adopt a nomination committee than medium and smaller sized firms. Firms with less powerful CEOs are more likely to adopt a nomination committee. Adoption of a nomination committee is also associated with greater board tenure dispersion and board gender diversity in medium and smaller sized firms.

Evidence on nomination committees provides original research that extends previous research focusing on the audit, risk and remuneration committees and samples restricted to large firms. The nomination committee has an important role to play in the appointment of directors yet limited evidence exists of the adoption rate, explanation for non-adoption and benefits of adoption. The authors add to this evidence.

We adopt an information risk view and argue that higher levels of pledge risk incurred by insiders incentivize opportunistic financial disclosure and impair the quality of information available to analysts to forecast firm performance.

We sample Chinese listed companies from 2010 to 2022. Following the literature, we apply established models to measure and test analysts’ forecasting accuracy/dispersion related to controlling shareholders pledging equity and the amount of margin call pressure. Analyst characteristics and nonfinancial disclosures proxied by CSR reports are also examined as factors likely to influence the relationship between pledge risk and analysts’ forecast quality.

We find that analysts’ earnings predictions are less accurate and more dispersed as the proportion of shares pledged (pledge ratio) increases and in combination with greater margin call pressure. Pledge ratios are significantly associated with several information risk proxies (i.e. earnings permanence, accruals quality, audit quality, financial restatements, related party transactions and internal control weaknesses), validating the channel through which equity pledges undermine analysts’ forecast quality. The results also demonstrate that forecast quality declines for a wide variety of analysts’ attributes, including high- and low-quality analysts and analysts from small and large brokerage firms. Importantly, nonfinancial disclosures, as proxied by CSR reporting, improve analysts’ forecasts.

We extend the literature by demonstrating that incremental pledge risk increases non-diversifiable information risk; all non-pledging shareholders pay a premium through more diverse and less accurate earnings forecasts. Our study provides important policy implications with economically significant costs to investors associated with insider equity pledges. Our results highlight the benefits of nonfinancial disclosures in China, which has implications for the current debate on the global convergence of CSR reporting.

This paper models the deterioration process of a multi-component system. Each deterioration process is modelled by the Wiener process. The purposes of this paper are to address these issues and consider the cost process based on the multi-component system.

Condition-based Maintenance is a method for reducing the probability of system failures as well as the operating cost. Nowadays, a system is composed of multiple components. If the deteriorating process of each component can be monitored and then modelled by a stochastic process, the deteriorating process of the system is a stochastic process. The cost of repairing failures of the components in the system forms a stochastic process as well and is known as a cost process.

When a linear combination of the processes, which can be the deterioration processes and the cost processes, exceeds a pre-specified threshold, a replacement policy will be carried out to preventively maintain the system.

Under this setting, this paper investigates maintenance policies based on the deterioration process and the cost process. Numerical examples are given to illustrate the optimisation process.

This study examines the implications of real asset liquidity for accounting conservatism. We investigate whether the liquidity of a firm’s physical assets mitigates lenders’ demand for conservatism by increasing the amount lenders can recover if the firm is liquidated, a theoretical prediction in Göx and Wagenhofer (2009).

We use an asset redeployability index as a proxy for firm-level real (physical) asset liquidity and adopt ordinary least squares (OLS) regressions in the test. We also investigate the differential impact of real asset liquidity on conservatism in two unique settings where lenders’ demand for accounting conservatism varies (loan initiation and bank deregulation).

We find that accounting conservatism decreases as real asset liquidity increases. The negative effect of real asset liquidity on conservatism increases as the quantity of the firm’s real assets increases, and the negative association is strengthened when firms face high financing constraints and have access to public debt markets. The moderating effect of real asset liquidity on lenders’ demand for conservatism increases (decreases) when real asset liquidity is more (less) important to lenders.

This study provides direct empirical evidence for the theoretical prediction in Göx and Wagenhofer (2009). Prior research shows that real asset liquidity impacts a firm’s capital structure and investment decisions (Campello and Giambona, 2013; Kim and Kung, 2017; Ortiz-Molina and Phillips, 2014; Williamson, 1988). We complement this literature by providing evidence that real asset liquidity also plays a role in financial reporting by reducing accounting conservatism.

This study examines the effects of board members’ compensation on the voluntary establishment of an internal audit function in publicly listed firms. While previous studies have identified some individual determinants related to the voluntary establishment of an internal audit function, the existing evidence on how board members’ compensation affects voluntary use of internal audit is, at best, ambiguous, scarce and incoherent.

Board compensation is a central incentive instrument in the classic principal–agent relationship between the owners and board members. The theme is empirically examined by using data compiled from Finnish publicly listed companies for the period 2015 to 2018. Since the dependent variable of the study is a binary variable, the logistic regression method was chosen as the statistical method of the study.

Our results unequivocally show that generous compensation of the board members increases the likelihood of establishing an internal audit function. Thus, we conclude that good corporate governance can be improved through generous compensation of board members.

Identifying the determinants of internal audit is vital to better understand the mechanisms that facilitate firms' improvement of internal control and risk management in terms of voluntarily adopting an internal audit function, and the implementation of good governance in general. Although numerous determinants of internal audit have been identified in previous studies, this study showed that one of the key determinants has so far been overlooked; namely, the remuneration of board members.

During the COVID-19 pandemic, prisons faced a unique challenge of preventing and managing outbreaks with minimal adverse impact. This study aims to describe the epidemiology of COVID-19 in prisons, identify lessons learnt and make recommendations.

The authors used the PubMed advanced search function using MeSH terms; (coronavirus, sars) AND (prisons) AND (disease outbreaks). The authors included original research reporting COVID-19 outbreaks in prisons. All other types and non-English publications were excluded. The authors used a structured data abstraction template to extract data systematically, and a second author independently abstracted data from 10% of the papers for quality assurance.

The search yielded 96 hits. The authors included 15 studies meeting the inclusion criteria. These studies were from four countries. Seven studies reported individual outbreaks. The mean and median number of inmates and staff were 1,765, 1,126 and 575, 510. The mean and median number of cases among inmates and staff were 584, 464, and 72, 77. The number of reported deaths varied from 0 to 11. The authors present the prison-specific hazards grouped under human factors, healthcare factors and environmental factors. The authors also summarise interventions deployed as either primary prevention interventions, such as vaccinations, or secondary prevention interventions, including screening and contact tracing.

This narrative review summarises the prison-specific hazards, which include movement of people in and out of the person, moving in new prisoners from other prisons, mixing of prisoners when transporting to courts, limited medical and isolation resources, crowded dormitories, shared lavatories, small communal facilities, poor ventilation and overcrowding. The interventions included limiting non-medical transfers into and out of the persons, assigning staff members to specific areas, encouraging face coverings among prisoners and staff and social isolation measures within the constraints of the prison setting. The interventions were adopted by prison authorities to contain and manage the outbreaks. Public Health and prison authorities need to be aware of the risk of further outbreaks of COVID-19 and other infectious diseases in these settings and implement key measures identified in this review to minimise adverse outcomes.