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The study examines how process/organizational innovation and R&D spending mediate the relationship between financial performance and the resource dependence theory in Fintech, providing insights into effective innovation strategies for achieving sustainable financial performance.

Data from 191 financial firms in Taiwan was collected from annual reports using the Taiwan Economic Journal (TEJ), a financial information provider. Content analysis was used to measure innovation activities and financial performance, with process and organizational innovation defined. R&D expenditures were also collected and used in statistical analysis to explore the relationship between variables.

This study on the financial services industry shows that process innovation and R&D expenditure positively impact firm performance, while organizational innovation may have a negative short-term effect but could have long-term benefits.

Limitations of this study include vulnerability to spurious effects and the use of data from only listed financial service firms. Future research should use more short-term performance data and include unlisted firms in the financial services industry to extend the study’s coverage.

This study extends resource dependence theory to financial services and explores the effects of process and organizational innovation on firm performance. Results show that internal process management boosts performance, while external collaboration with startups enhances Fintech innovation and efficiency, with positive short-term effects. The study highlights the importance of interacting with external organizations to access resources and improve performance in financial services.

This study broadens the understanding of how omnichannel service convenience, shopping value and channel congruence affect customer perceived trust and satisfaction and, in turn, affect selection intention after an omnichannel shopping experience.

Target participants were recruited based on previous purchases from the Japanese clothing brand Uniqlo. A questionnaire was distributed via social media. In total, 341 valid responses were collected for structural equation modelling (SEM).

The results revealed that in omnichannel shopping context, perceived trust and satisfaction are positively affected by service convenience and shopping value and are especially affected by channel congruence. Further analysis showed that perceived trust and satisfaction have a positive effect on omnichannel selection intention, with satisfaction playing a mediating role in the relationships of omnichannel service convenience, shopping value and channel congruence with omnichannel selection intention.

This study contributes to the literature on omnichannel customer behaviour by shedding light on the antecedents of intention to select omnichannel retailers from the customer’s perspective.

This study aims to identify motivations for visiting Kyoto's prominent religious attractions using latent Dirichlet allocation (LDA) text analysis of online reviews; establish linkages between push motivational factors and pull factors of the religious sites, forming distinct tourist typologies; and suggest strategies for Kyoto's destination marketing based on the findings.

This study analyzed 37,772 TripAdvisor reviews for Kyoto's top 25 religious sites from the pre-pandemic period (March 2020). LDA topic modeling extracts 18 underlying thematic dimensions from the review texts. Axial coding of these dimensions revealed five distinct tourist motivation typologies.

Five motivation typologies emerged: cultural seekers drawn to Japan's unique heritage, nature lovers attracted by scenic landscapes, chrono-seasonal experiencers seeking distinct seasonal views, crowd-avoiders prioritizing less congested visits and city wanderers engaging in local activities.

The findings offer valuable guidance for destination marketers and managers in Kyoto, enabling the development of targeted strategies to enhance visitor experiences and manage overcrowding at popular religious sites.

This research provides novel insights into nonreligious tourists' motivations for visiting religious sites in a crowded destination. By identifying distinct motivation-based tourist typologies, the study informs strategies for enhancing visitor experiences tailored to diverse needs, contributing to tourism literature and practical destination management.

The research applied service-dominant logic of marketing theory, a customer-centered and relational that principally grounded in service relationships and actor networks. In actor networks, salespeople provide their skills and knowledge, such as expertise, service quality, ethics and shared value to cocreate value for buyers. Therefore, this study explores the attributes of salespeople that influence the quality of the relationship (trust and satisfaction) and, as a result, loyalty in the context of the business-to-business (B2B) relationship in the Taiwan market.

A causal relationship and survey research design are applied. The study collected 266 valid responses from B2B account managers representing various companies and industries. Structural equation modeling (SEM) was applied to test the hypotheses.

The results showed that salespeople’s expertise demonstrated the most significant influence on both trust and satisfaction, followed by ethics, service quality and share value, in a descending order of impact. Consequently, trust and satisfaction had a significant impact on customer loyalty.

The four attributes of salespeople play a pivotal role in establishing lasting relationships and maximizing the customer lifetime value. To achieve long-term success in customer interactions and relationships, a well-rounded salesperson should diligently strive to excel in all these attributes.

The novelty and contribution of this study are twofold. First, investigating the quality of the relationship in the context of Taiwanese manufacturers in a B2B setting is still rare, and this is the study first to explore the Taiwanese B2B relationship with its global customers. As Taiwanese manufacturers play a pivotal role in the global supply chain, the research findings have symbolic meaning and practical implications for global business partners. Second, drawing from service-dominant logic theory, this research takes an integrative view by examining the attributes (expertise, service quality, shared value and ethics) that influence and establish a quality trusting relationship and consumer loyalty in the B2B context.

With growing evidence of financial misconduct spreading through director networks, research on financial fraud contagion has garnered significant attention. This study incorporates the regulatory enforcement perspective into existing literature to examine how regulatory penalties mitigate financial fraud contagion within director networks.

This study uses a panel dataset of A-share listed Chinese firms covering 2007–2022. Based on the nature of the dataset, we construct ordinary least squares regression models with firm- and year-fixed effects. Data are collected from the China Stock Market and Accounting Research, Wind Information Co., Ltd and China Research Data Services. We use Python to scrape the coordinates of regulators and firms and retrieve travel distances from the Baidu Maps API.

This study verifies the existence of financial fraud contagion in director networks. Our findings indicate that regulatory penalties can mitigate the contagion between director-interlocked firms, improving accounting quality. Moreover, the mitigation effects are mediated by independent directors’ dissent and auditors’ efforts at director-interlocked firms and are more pronounced when these firms have superior network centrality and internal control quality.

This study enriches the literature on financial fraud contagion by examining director networks and regulatory penalties. We propose mediating effects of auditor effort and director dissents on the relationship between regulatory penalties and financial fraud contagion. Our findings provide insights for regulators to alleviate pressures and highlight the importance for directors to consider financial risks within their networks.

This study aims to examine the influence of managerial myopia on the excessive financialization behavior of listed firms on Bursa Malaysia.

Through a sample of 313 firms from 2015 to 2021, the author examine whether managerial myopia promotes or inhibits corporate financialization. The author uses ordinary least squares and Logit as the baseline models and addresses potential endogeneity through the dynamic-panel generalized method of moments. The results are also robust to alternative measures of financialization and managerial myopia.

The results show a significant positive effect of managerial myopia on the excessive financialization of enterprises. Furthermore, the findings indicate that the impact of managerial myopia on the over-financialization of enterprises is more prominent in periods of low economic policy uncertainty. However, the relationship between excessive financialization and managerial myopia is weakened in the presence of female chief executive officers.

The empirical results have useful policy implications. First, firms should establish scientific managerial assessment and supervision systems to avoid excessive financial investment behavior by myopic managers caused by assessments that place too much emphasis on short-term performance. Second, regulators and policymakers should encourage firms to appoint women to top management positions, which may inhibit short-sighted financialization behavior. Finally, the regulatory authorities should undertake the necessary measures driving companies to disclose the investment direction of the funds so that shareholders and investors can understand the use direction of the funds in a timely manner, which can effectively prevent the economy “from the real to the virtual” and promote the development of the real economy.

This paper expands the existing research on corporate financialization behavior and provides a new theoretical basis for the underlying factors of excessive financialization. It studies the influence of corporate financialization from the perspective of short-run managerial actions and deepens the understanding of managerial myopia and companies’ financialization levels.

The unique nature, complicated design, hazardous activities and complex work environment involved in the high-rise construction projects constitute significant risks worldwide. In the Indian context, construction safety management in high-rise construction projects is crucial due to the presence of significant occupational risks and hazards at the workplace. Occupational hazards lead to accidents that severely affect human health and result in substantial financial losses.

The study aims to present a hybrid risk assessment method (RAM) and the technique for order of preference by similarity to ideal solution (TOPSIS) method to detect and evaluate occupational risks in different construction activities through a questionnaire survey approach.

Aroundsix types of construction activities and corresponding ten risks are identified and evaluated during the study. Based on the calculation of risk scores, the findings imply that “roof work activities,” “finishing work,” “mechanical, electrical and plumbing work (MEP)” are hazardous construction activities, while, among the corresponding ten risks, “workers falling from height” is the most prominent risk among the majority of activities. Other risks include “risk due to fire and electric accidents” and “struck by falling objects,” which are the major risks in high-rise construction projects.

Theoriginality of the paper lies in its activity-based risk assessment and ranking of hazards in high-rise construction projects. By integrating theoretical insights with practical applications, the study attempts to enhance occupational safety and reduce accidents on construction sites, thereby significantly contributing to both academia and industry practices.

Previous research mainly uses graph neural networks on syntactic dependency graphs, often neglecting emotional cues in sarcasm detection and failing to integrate image features for multimodal information effectively. To address these limitations, this study proposes a novel multimodal sarcasm detection model based on the directed graph isomorphism network with sentiment enhancement and multimodal fusion (DGIN-SE-MF).

The approach extracts image and text features through vision transformer and BERT, respectively. To deeply integrate the extracted features, the author develops a text-guided multi-head attention fusion mechanism module. Subsequently, a directed graph is constructed through SE and the multimodal factorized bilinear pooling method to integrate image features into the graph. The DGIN then fuses the image and text features, using a weighted attention mechanism to generate the final representation.

The model is validated on three datasets: English, Chinese and an Indonesian–English dataset. The results demonstrate that the proposed model consistently outperforms other baseline models, particularly on the Chinese and English sarcasm datasets, achieving F1 scores of 88.75 % and 83.10 %, respectively.

The proposed model addresses the inadequacies of previous methods by effectively integrating emotional cues and image features into sarcasm detection. To the best of the authors’ knowledge, this is the first work to leverage a DGIN-SE-MF for this task, leading to significant improvements in detection performance across different languages.

The purpose of this study is to establish a synthetic group decision framework based on the Pythagorean fuzzy (PF) set to select the optimal medicine cold chain logistics provider (MCCLP). Fierce market competition makes enterprises must constantly improve every link in the process of enterprise sustainable development. The evaluation of MCCLP in pharmaceutical enterprises is an important link to enhance the comprehensive competitiveness. Because of the fuzziness of expert cognition and the complexity of the decision procedure, PF set can effectively handle the uncertainty and ambiguity in the process of multi-criteria group decision decision-making (MCGDM).

This paper develops an integrated group decision framework through combining the Decision-Making Trial and Evaluation Laboratory (DEMATEL) technique and combined compromise solution (CoCoSo) approach to select a satisfactory MCCLP within PF circumstances. First, the PF set is used to process the ambiguity and uncertainty of the cognition ability of experts. Second, a novel PF knowledge measure is propounded to measure the vagueness of the PF set. Third, a comprehensive criterion weight determination technique is developed through aggregating subjective weights attained utilizing the PF DEMATEL approach and objective weight deduced by knowledge measure method. Furthermore, an integrated MCGDM approach based on synthetic weight and CoCoSo method is constructed.

The outcomes of sensibility analysis and comparison investigation show that the suggested decision framework can help decision experts to choose a satisfactory MCCLP scientifically and reasonably. Accordingly, the propounded comprehensive decision framework can be recommended to enterprises and organizations to assess the MCCLP for their improvement of core competitiveness.

MCCLP selection is not only momentous for pharmaceutical enterprises to improve transportation quality and ensure medicine safety but also provides a strong guarantee for enterprises to improve their core competitiveness. Nevertheless, enterprises face certain challenges due to the uncertainty of the assessment environment as well as human cognition in the process of choosing a satisfactory MCCLP. PF set possesses a formidable capability to address the uncertainty and imprecision information in the process of MCGDM. Therefore, pharmaceutical enterprises can implement the proposed method to evaluate the suppliers to further improve the comprehensive profit of enterprises.