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This study investigates the impact of tax planning, both independently and in conjunction with earnings management, on the persistence of earnings and its various components.

In this study, tax planning refers to corporate strategies aimed at minimizing taxes, while earnings management involves manipulating reported earnings through accounting accruals. The analysis uses a dataset of US companies from 1989 to 2016 and includes a series of regression tests.

The study finds that firms implementing aggressive tax strategies exhibit lower persistence in cash flows from operations and earnings. Furthermore, companies using both aggressive tax planning and earnings management techniques show the lowest persistence in total accruals, cash flows from operations and reported earnings.

Our sample of US firms limits generalizability. Future research could explore the international impacts of tax planning and earnings management on earnings quality and include post-2016 data for insights on the 2018 tax cuts and COVID-19. Investigating other earnings quality measures and their influence on investors and analysts could enhance performance assessment.

This research identifies key factors influencing the interpretation of financial statements, offering valuable insights for regulators, auditors, tax authorities, financial analysts and other users with significant practical and social implications.

This study contributes to prior research by highlighting the need to investigate the real effects of tax avoidance and extends prior research by examining the impact of high levels of tax planning, along with aggressive earnings management, on earnings persistence.

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

This study helps librarians, scientists and funders understand smart library trends.

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

This study examines how green human resource management (GHRM), individually and collectively, affects green psychological climate (PGC), green in-role behavior (GIB), extra-role behavior (GEB) and green creativity (GC) in small, medium and large textile companies. The study also explores how green intellectual capital (GIC) moderates the relationship between GHRM and PGC and GC.

The study was conducted in two phases: in phase 1 (N = 41 records), a systematic literature review was performed to identify the gaps, and in phase 2 (N = 412 managers and supervisors), a quantitative survey method was employed. The structural equation model, with 1st-order and 2nd-order hierarchical models, was used to test the hypotheses.

The results showed that GHRM practices positively impacted PGC and GC. GHRM practices, including employee involvement (GEI), compensation and reward (GCR), training and development (GTD) and recruitment and selection (GRS), enhanced PGC. However, performance and management (GPM) do not significantly affect PGC. PGC significantly and positively affects GIB and GEB. GHRM also directly significantly influenced GC. Additionally, GIC significantly and positively moderated the relationship between GHRM and GC but not PGC, improving green creative behaviors in textile companies.

This study spurs textile enterprises, especially small, medium and large, to prioritize GHRM practices where employees with green climate (i.e. PGC), behaviors (i.e. GIB and GEB), knowledge, skills and abilities (i.e. GIC) strengthen their GC. Policymakers should encourage the adoption of GHRM to align GIC practices with environmental goals.

This study is unique in examining how GHRM practices, individually and collectively, enhance PGC employees’ GIB, GEB and GC. GIC strengthens employee green behaviors to develop innovative ideas (i.e. GC). It examines how GIC is crucial for GHRM to enhance creative activities toward environmental sustainability practices and goals.

Green intellectual capital is broadly acknowledged as an invaluable resource for attaining a strategic advantage for enterprises. This article develops a novel theoretical framework to assess the impact of green intellectual capital on firms’ performance through green innovation and environmental performance, considering the “natural resource-based view (NRBV)” theory.

This paper applied a “quantitative research design” with a sample of 405 managers and owners of “small and medium enterprises” (SMEs) from NCR (India). The data were analyzed through the “covariance-based structural equation modeling (PLS-SEM)” technique.

The outcomes showed that green human capital and green structural capital substantially impact green innovation and environmental performance. Nevertheless, green relational capital negatively affects green innovation and environmental performance. Additionally, green innovation and environmental performance significantly influence firm (market and financial) performance.

This article delivers fruitful and actionable insights for SME managers, owners, academicians and policymakers in measuring a firm’s capability to translate resources into green intellectual capital from the “Industrial Revolution 4.0” viewpoint to empower its innovation, environmental and firm performance.

The study pioneered the exploration of the different roles of green intellectual capital and green innovation in improving environmental and firm (“market and financial”) performance. Additionally, to the researchers’ best knowledge, no former research has earlier categorized the firm performance into “market and financial performance,” as outlined in this research, thereby contributing novel insights to the field of intellectual capital.

This paper presents a comprehensive study using bibliometric and social network analysis (SNA) to depict the academic community, research hotspots and the correlation between research performance and social network measurements within Library Hi Tech.

Publications from Library Hi Tech between 2010 and 2022 are reviewed and analysed through coauthorship analysis, co-occurrence analysis, SNA and the Spearman rank correlation test.

The annual number of publications in Library Hi Tech increased from 2016 to 2022, indicating that this research has gradually gained global attention. The USA and China are the most significant contributors to the relevant publications. Scholars in this field mainly engage in small-scale cooperation. Academic libraries, digital libraries, libraries, information technology and COVID-19 were hot topics during the study period. In light of the COVID-19 pandemic, there was a marked increase in research on healthcare. Academic interest in the internet of Things and social media has proliferated recently and may soon attract more attention. Spearman rank correlation analysis shows that research performance (i.e. publication count and citation count) is significantly and positively correlated with social network measurements (i.e. degree centrality, betweenness centrality, closeness centrality and eigenvector centrality) in studies of Library Hi Tech.

This paper reveals a systematic picture of the research landscape of Library Hi Tech and provides a potential guide for future research. The relationship between scientific research performance and social network measurements can be objectively identified based on statistical knowledge.

Environmental concerns and the urgent issues of climate change have shifted the organization’s focus toward achieving sustainability. Therefore, this study aims to evaluate the complex relationships among green human resource management (GHRM), green innovation (GI), green human capital (GHC) and sustainable performance (SP).

To investigate the relationships, the study employed partial least square structural equation modeling to run an analysis on 384 managers working in the hotel sector in Egypt, selected through a simple random sampling technique.

The results demonstrate that GHRM positively influences both GI and GHC. Additionally, GI and GHC have a positive impact on SP. Furthermore, GHRM directly contributes to SP, with GI and GHC acting as significant mediators in the relationship between GHRM and SP.

This study advances theoretical understanding and offers practical insights by employing the resource-based view theory and the ability-motivation-opportunity theory.

This research introduces and empirically tests a novel conceptual framework that comprehensively assesses the impacts of GHRM, GI and GHC on SP.

Existing studies have paid less attention to the impact of knowledge accumulation on digital transformation and its boundary conditions. Hence, this study aims to investigate the effects of ambidextrous knowledge accumulation on manufacturing digital transformation under the moderation of dynamic capability.

This study divides knowledge accumulation into exploratory and exploitative knowledge accumulation and divides dynamic capability into alliance management capability and new product development capability. To clarify the relationship among ambidextrous knowledge accumulation, dynamic capability and manufacturing digital transformation, the authors collect data from 421 Chinese listed manufacturing enterprises from 2016 to 2020 and perform analysis by multiple hierarchical regression method, heterogeneity test and robustness analysis.

The empirical results show that both exploratory and exploitative knowledge accumulation can significantly promote manufacturing digital transformation. Keeping ambidextrous knowledge accumulation in parallel is more conducive than keeping single-dimensional knowledge accumulation. Besides, dynamic capability positively moderates the relationship between ambidextrous knowledge accumulation and manufacturing digital transformation. Moreover, the heterogeneity test shows that the impact of ambidextrous knowledge accumulation and dynamic capabilities on manufacturing digital transformation varies widely across different industry segments or different regions.

First, this paper shifts attention to the role of ambidextrous knowledge accumulation in manufacturing digital transformation and expands the connotation and extension of knowledge accumulation. Second, this study reveals that dynamic capability is a vital driver of digital transformation, which corroborates the previous findings of dynamic capability as an important driver and contributes to enriching the knowledge management literature. Third, this paper provides a comprehensive micro measurement of ambidextrous knowledge accumulation and digital transformation based on the development characteristics of the digital economy era, which provides a theoretical basis for subsequent research.

The purpose of the present study is to reveal the antecedents of the new green product success (NGPS) of small and medium-sized enterprises (SMEs) that manufacture in Türkiye with a middle-income economy. To this end, a research model for the serial mediating role of green human capital (GHC) and green adaptive ability (GAA) in the relationship between green mindfulness (GM) and NGPS was developed and tested. Determining the driving forces of NGPS is essential due to the contributions of SMEs manufacturing, especially in middle-income economies, such as Türkiye, to the national economy.

The present study used partial least squares structural equation modeling (PLS-SEM) to test the hypothesized relationships. The study hypotheses were tested in a sample of 396 manufacturing enterprises, qualified as SMEs in Türkiye with ISO 14001 certificates.

Empirical evidence indicates that GM, GHC and GAA act as significant antecedents of NGPS. Furthermore, empirical evidence demonstrates that GHC and GAA, in turn, mediate the relationship between GM and NGPS.

Managers, especially in manufacturing SMEs, should be aware that they need to develop intangible resources to improve NGPS. Increased investment in GM results in higher levels of GHC and GAA, which collectively leads to improved NGPS.

The current literature has not previously explained the mechanism of the relationship between GM and NGPS. The originality of the present study, which discusses the relevant research gap, is to develop an integrated framework to investigate how GM impacts NGPS, specifically for SMEs, and to test it empirically.

The continuous upgrading of new technologies and rapid changes in their external environment have made organizations more dependent than ever on the ability of their employees to quickly identify problems and make timely course corrections. This dependency is not limited to individual employee voice but extends to the collective voice of the team. In the Chinese context, collective silence prevails. Following social identity theory, this study aims to explore the mechanisms and conditional processes underlying the relationship between team faultlines and team voice behavior and examine whether there are differences between the effects of objective and perceived faultlines.

The proposed model was tested through questionnaires with 377 team members from 71 teams, which were conducted through team leader–member pairing survey. The correlation and hierarchical stepwise regression analyses were used to test the hypotheses rigorously, and the questionnaire data was analyzed using SPSS 26.0, AMOS 25.0 and R 3.6.1.

The results show that both objective and perceived faultlines have a negative impact on team voice behavior and that the latter has a stronger negative effect. Team psychological safety mediates the relationship between team faultlines and team voice behavior. In addition, benevolent leadership, moral leadership and Zhongyong thinking positively moderate the negative effect of objective faultlines on team voice behavior; Zhongyong thinking also moderates the mediating effect of team psychological safety on the relationship between objective faultlines and team voice behavior.

The results of this study provide a deeper understanding of team faultlines and team voice behavior, and practical implications are provided for managers and future researchers to improve voice behavior in organizations.

This study aims to propose and examine a conceptual model that shows how green performance measurement systems (GPMS) mediate the relationship between green intellectual capital components and environmental performance.

The research surveyed 407 Vietnamese publicly listed companies to gather empirical data. Then, the exploratory factor analysis (EFA) and structural equation modeling (SEM) are used to examine the degree of emphasis firms place on using GPMS to transform green intellectual capital into firm value.

The results indicate that both green human capital and green organizational capital have a direct positive impact on environmental performance. On the contrary, the influence of green social capital on environmental performance was found to be indirect through the mediation of GPMS.

GPMS can be considered a tool that helps managers renew, develop and synchronize their systems to take advantage of green resources in environmental performance improvement.

The effective assimilation of GPMS within industrial entities holds the potential to mitigate air pollution and hazardous waste, thereby ameliorating social conditions for both employees and the neighboring community. Besides that, proficient implementation of GPMS enhances collaborative efforts within the industrial sphere, yielding collective societal benefits.

This study emphasizes the importance of aligning green intellectual capital with appropriate control mechanisms, such as performance measurement systems, to maximize the benefits derived from these capital resources. The findings provide insights for organizations seeking to enhance their environmental performance and sustainability practices by effectively using their intellectual and social capital while implementing robust measurement systems.