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This study empirically examined four value attributes (e.g. conditional value, functional value, epistemic value and price consciousness) influencing young customers’ attitudes, word-of-mouth (WOM) and continuous usage intentions. Subjective norm was positioned as the moderator, while WOM was identified as the mediator.

This study collected data from 252 Chinese young customers using purposive sampling technique and utilized PLS-SEM to examine the interrelationships among variables.

The findings confirmed that the four value attributes (i.e. conditional value, functional value, epistemic value and price consciousness) significantly influence young consumers' attitudes toward pre-made dishes (PMDs). Additionally, attitudes and WOM positively influence continuous usage intention, with WOM acting as a mediator between attitudes and continuous usage intentions. Furthermore, subjective norm partially moderates the value-attitude-behavior (VAB) model.

PMDs manufacturers should take into account the consumption values and price consciousness of young customers when developing marketing campaigns. Subjective norm and WOM continue to be key factors in enhancing continuous intention.

This study expands the applicability of the VAB model, the theory of consumption value (TCV), and the theory of planned behavior (TPB), enriching the literature on PMDs by examining four value attributes and moderating factors influencing continuous usage intention.

User discontinuance on short-video platform has become increasingly prevalent in recent years. Short-video discontinuance refers to reduced use, controlled use or suspended use of the short-video platform. In this study, we examined factors associated with discontinuance behavior on short-video platform.

From the perspective of stressor–strain–outcome (SSO), we put forward a theoretical model integrating perceived information overload and perceived system feature overload (stressors), dissatisfaction (psychological strain), flow experience and regret to explain discontinuance behavior on short-video platform (behavioral outcome). We collected 482 survey data from Douyin users in China, and empirically examined the proposed research model via Partial least squares structural equation modeling (PLS-SEM) technique.

Our results demonstrated that perceived system feature overload exerts a positive effect on perceived information overload. Perceived system feature overload has a stronger influence on dissatisfaction than perceived information overload. Regret increases user dissatisfaction, while flow experience decreases user dissatisfaction. We also discovered that dissatisfaction and regret have significant positive effects on discontinuance behavior. Interestingly, flow exerts no significant influence on discontinuance behavior.

This study enriches the body of knowledge on social media discontinuance by revealing the interaction and effects of flow experience, dissatisfaction and regret on discontinuance. This study also extends the understanding on the complex role of flow experience in leading to social media discontinuance. Additionally, this study deepens the research on the interaction between perceived system feature overload and perceived information overload as well as their different influences on negative emotion.

This paper aims to investigate the direct and indirect relationship between CEO compensation and earnings management using corporate social responsibility (CSR) as a mediating variable.

This study examines 159 French firms listed on the SBF 250 index, encompassing 1,908 firm-year observations from 2011 to 2022, to investigate the relationship between CEO compensation, CSR and earnings management. We used discretionary accruals as the earnings management measure, under the Kothariet al. model (2005). The direct and indirect effects between CEO compensation and earnings management were tested using structural equation model analysis.

The results reveal that CEO compensation positively influences earnings management. Higher CEO compensation is associated with a greater likelihood of engaging in earnings management practices. CSR was found to partially mediate the relationship between CEO compensation and corporate earnings management. Further analysis indicates that the social and environmental dimensions of CSR contribute significantly to this mediating effect.

The study’s focus on the French institutional context may limit the generalizability of the findings to other regions. In addition, the relatively small sample size, given the limited number of publicly listed firms in France, suggests that extending the study to include other European countries could enhance the robustness of the results.

The findings have practical implications for companies, policymakers and regulators seeking to curb opportunistic managerial behavior. Regulators can develop policies that promote transparency and ethical financial reporting, leveraging CSR as a governance tool to curb earnings manipulation.

This study highlights the ethical concerns of excessive CEO compensation, which may incentivize earnings management and undermine financial transparency. It emphasizes the need for strong CSR practices, particularly in the social and environmental dimensions, to mitigate these issues and align corporate behavior with societal and sustainability goals.

The originality of this paper lies in its exploration of both direct and indirect relationships between CEO compensation and earnings management, with CSR acting as a mediating variable. Unlike previous studies that have primarily focused on the direct link between CEO compensation and earnings management, this research investigates the potential mediating role of CSR in this relationship. In addition, this study distinguishes itself by examining the impact of the structure of CEO compensation on earnings management. While the existing literature has concentrated on total CEO compensation, the effects of its individual components such as fixed and variable compensation remain underexplored.

The objective of this study is to investigate how the coronavirus disease 2019 (COVID-19) pandemic affects firms' financial management in China's manufacturing sector. In addition, the authors analyze the changes in various financial indicators before and during the COVID-19 pandemic. Further, the authors make a cross-country comparison of the COVID-19's impact on financial management between China and Romania.

The study uses the balanced panel data of 2,272 manufacturing listed companies from 2019 to 2020, and applies the t-test method and multiple regression method.

The results show that firms' financial performance in most manufacturing sub-sectors decreased during the observed period. In addition, the authors find that equity financing, proper liquidity management and an expanded firm scale can improve firms' financial performance. The authors further compare the results with the Romanian results, and find that the negative impact of debt-to-equity ratio on firms' financial performance in Romania is greater than that in China and the positive impact of financial autonomy ratio and working capital ratios is greater in China than that in Romania.

The findings can help corporate managers make the best financial management decision in response to crisis.

This study is one of the pioneers that analyze how manufacturing companies carried out their financial management during the COVID-19 crisis in the Chinese context, and provides a cross-country analysis of corporate financial management practices in China and Romania.

Without a doubt, COVID-19 is a disruptive event that one may not consider before it becomes a global pandemic. This study aims to examine the firm’s risk preference, represented as board characteristics towards COVID-19 exposure in Indonesia.

This study uses the boardroom’s average value of board age and female proportion to represent board characteristics. Fixed-effect regression based on industry (Industry FE) and year (Year FE) analyses 861 firm-year observations of all firms listed on the Indonesian Stock Exchange in 2019–2020.

The result shows a positive relationship between the female board and COVID-19 exposure disclosure. Meanwhile, the age proportion does not offer a significant result. The additional analysis document that the directors mainly drove the result and were only relevant during 2020. These results are robust due to coarsened exact matching tests and Heckman’s two-stage regression. This study enriches COVID-19 literature, especially from a quantitative perspective.

The rise of global crises makes the outputs of this study important for non-financial listed firms in Indonesia.

As the debate over CEO duality’s impact on firm performance is still ongoing, the purpose of this study is to redefine CEO duality in Thai family firms and examine its impact on the relationship between earnings management and firm performance.

This study uses a sample of 1,360 firm-year observations from listed firms on the Stock Exchange of Thailand. A fixed effect regression is used to obtain the empirical results. The results of this study are further validated using two-stage least squares estimation, subsample regression and an alternative measure of family firms.

This study finds that firms with CEO duality are more likely to engage in REM, supporting Agency Theory. However, family-controlled firms with CEO duality engage less in REM in pursuit of firm performance. This study’s findings highlight the potential benefits of CEO duality in family firms as a mechanism to support Socioemotional Wealth of the controlling family. Therefore, the mandatory ban on CEO duality may have unintended consequences for family firms.

This paper provides further evidence on the impact of CEO duality on the relationship between earnings management and firm performance in Thailand’s family-dominated stock market. A new definition of CEO duality is proposed, including firms where the CEO is related to the chair of the board. This boarder definition provides more comprehensive measurement compared to the traditional definition which may fail to capture the full scope of influence exerted by controlling family, as they may obscure CEO duality by appointing individuals with kinship ties to the CEO as the chair of the board.

In the course of worldwide COVID-19, the phenomenon of corporate social responsibility (CSR) gained more importance and publicity. Many organizations made a significant contribution in dealing with the crisis situation and even increased their spending on the welfare activities. This study aims to evaluate the attitude of community, especially young generation, towards the CSR undertaken by the organization during the pandemic period.

Descriptive research design has been employed using purposive sampling for data collection through a structured questionnaire. A sample of 550 was taken, and pilot survey was conducted among 100 respondents before administering it at full scale. A model has been proposed and tested by using structural equation modelling in AMOS.

The results of the study show that compulsory provisions of CSR have enhanced the trust of community and made the organizations more responsive towards philanthropic, legal, ethical and economic responsibility. The respondents were found to be aware about the welfare activities carried out by the organizations and developed a positive attitude towards them.

First, the study is limited to examining the attitude of community towards CSR, especially young generation. Second, it is difficult to say whether outcomes of this study can be generalized for such other potential global crisis. Third, the study is based on the Carroll’s “CSR Pyramid” framework when other such frameworks and approaches could be available to analyse the impact of COVID-19-related CSR initiatives. Last, this study has been conducted only in the state of Maharashtra, and results may not be applicable to other states as well other countries.

The findings of the study may help the organizations to plan their activities in line with the amendments made time to time. This shall also help the regulating agencies to monitor and catch the wrongdoers and take appropriate action. Findings of such studies, based on public opinion, can also help the governments to make further amendments, time to time, in related acts. It can also be said that with the involvement of public/society, more transparency can be brought in the functioning of the organizations, especially in the context of CSR.

Earlier, most of the organizations were falsely recording the CSR expenditure in their balance sheets without actually spending it, but the amendment in act has made it compulsory for the organizations to follow it honestly. The pandemic period gave an opportunity to the society to evaluate the organizations on these parameters and to make their opinion about them in real time. Therefore, it is concluded that pandemic has created awareness in the society and significantly influenced their attitude about CSR activities. This shall also help the organizations feel a pressure in future while planning and implementing the activities under CSR.

The results of the study show contribution of the corporate towards social welfare during pandemic. The results would help the policymakers to monitor the execution of practices more closely and organizations to execute their strategies in a more effective manner.

This paper is the third part of a research effort that aims to identify how various crises affected basic business processes using Institut Européen d'Administration des Affaires (INSEAD’s) industrial excellence framework (IEF) in large organizations.

This research compares three data sets from the same four companies against quality management benchmarks, with a span of more than two decades: (1) data collected in 2005 operating under a financially thriving corporate environment; (2) data collected in 2015, operating under a strong financial crisis and (3) data collected in 2022, operating under the serious COVID-19 crisis.

The authors identify the characteristics that helped them navigate successfully through almost two crises in a row. These companies successfully navigated crises by applying assessment and continuous improvement processes, forging close relationships with their suppliers and training their people systematically.

The findings can be adopted by practitioners who wish to navigate their organizations during serious crises. Researchers and academics may also find this study interesting for managing quality during a pandemic.

There are not many studies that investigate how the pandemic influenced the quality management practices in organizations in Greece in sequential crises. This paper brings insights into the enduring advantages of adopting a quality framework.

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.

Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.

Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.

This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.