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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.

The challenges that Saudi female leaders face have a major effect on their wellbeing, because their life’s satisfaction as Gärling et al. (2015) pointed out is related to the balance between mental and physical circumstances that they experience. Additionally, female leaders in Saudi higher education experience considerable job-related stress, and they often lack the strategies and guidance which are necessary to enhance the social and emotional competencies that could help them to cope appropriately with challenges and maintain their wellbeing. Therefore, this chapter presents findings from a qualitative study and unravels Saudi female leaders’ strategies for managing challenges and sustaining their wellbeing in higher education organizations.

This paper aims to investigate the relationship between the audit committee’s (AC) cash compensation and related-party transactions (RPTs). This paper also explores whether the affiliation of directors on the AC has a differential effect on the association between AC members’ cash compensation and RPTs.

This paper uses data from Chinese-listed firms for the period from 2007 to 2017 and use the ordinary least square regressions, to test the association between AC cash compensation and RPTs. To alleviate the endogeneity concerns, this paper applies the generalized method of moment, the two-stage least square regression technique and the Granger causality test.

This paper documents a negative association between the AC members’ cash compensation and RPTs. The findings reveal that one standard deviation increase in the AC’s cash compensation leads to around 0.08% reduction in the amount of RPTs. Further analysis shows that the cash compensation of AC independent directors is negatively associated with RPTs, whereas that of nonindependent directors shows no significant impact. The results remain robust to endogeneity tests. The results might be of interest to both practitioners as well as regulatory bodies and investors.

To the best of the authors’ knowledge, this study is the first to try to examine the relationship between AC cash compensation and RPTs in the context of China. This study also is the first attempt to consider the affiliation of AC directors by decomposing the AC compensation into independent and nonindependent directors. Also, it adds to the literature on the determinants of RPTs.

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.

Due to rapid digitalization, the emergence of the “phygital” environment, which blends physical and digital experiences, creates unique challenges for researchers. This paper aims to introduce an interpretivist methodological framework designed to understand consumer behavior in phygital environments. The framework enables an in-depth exploration of the contextual factors, subjective experiences, personal emotions and social networks that influence consumer behavior in this space.

The framework was developed after a thorough literature review of the phygital environment and interpretivist research landscape. Consistent with the phygital transformation theory, this approach allows researchers to go beyond the limitations of purely quantitative methods, gaining a deeper understanding of consumer behavior in phygital environments. The framework is organized into four meticulously designed pillars, each focusing on specific aspects of research and using distinct data collection and analysis approaches.

The systematic framework facilitates exploration of various dimensions of consumer experiences in phygital settings through qualitative research techniques. Uncovering the richness of contextual factors, subjective meanings, consumer experiences and social interactions within the phygital environment yields meaningful insights into consumer decision-making and preferences. These insights help marketers craft better phygital marketing strategies.

This interpretivist framework presents a unique approach for researchers hoping to investigate consumer behavior in phygital environments. It offers deep insights and understanding of this largely unexplored space, contributing to the evolving body of knowledge in phygital studies.

Design of architecture, engineering and construction (AEC) project organizations expose project management practitioners (PMPs) to poor mental health due to the influence of project organization designs on project management activities assigned to the PMPs. The AEC project organization design comprises the integration of permanent organization, project organization and external environment layers. In spite of the link between project organization design and mental health, limited studies have examined the impact of permanent organization factors, project organization factors and external environmental factors on mental health management practices. Therefore, this study aims to examine the interactive relationships between permanent organization factors, project organization factors, external environment factors and mental health management indicators.

Four organizational theories: institutional theory, agency theory and resource-based theory were integrated to develop a theoretical model guiding the aim of the study. Eighty-two survey data were collected from PMPs in AEC firms in Australia. Structural equation modelling was used to test the relationships between the constructs.

The study found that mental health management indicators are predicted by the interactive and direct effects of permanent organizational factors, project organizational factors and external environmental factors. The results of the interactive effects of the factors and mental health management indicators revealed that 20 of 26 proposed hypotheses were supported. Based on the established hypotheses, economic factors, technological factors, environmental factors, legal factors and organizational culture positively correlated with mental health management indicators. Likewise, human resources management (HRM), corporate governance, project governance and integrated project delivery (IPD) positively impact mental health management indicators. However, political factors, social factors, knowledge management and project management skills negatively impact mental health management indicators. Moreover, political factors, economic factors, technological factors, environmental factors, legal factors and organizational culture are positively related to corporate governance. Additionally, organizational culture positively impacts corporate governance, project governance and HRM, whereas project governance positively correlated with IPD and knowledge management.

The findings provide guidelines to AEC firms on achieving positive mental health management indicators through concentration on project organization design.