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Drawing from agency and comprehension theories, this paper aims to examine the influence of annual report readability (ARR) on financial reporting quality (FRQ), with a focus on how information asymmetry moderates this relationship.

The study uses a sample of 467 listed firms in Vietnam from 2015 to 2021. To analyze the relationship between ARR and FRQ, this paper employs a Generalized Method of Moments (GMM) regression, incorporating information asymmetry as a moderating factor.

The research findings show that ARR has a positive and significant impact on the FRQ of Vietnamese-listed firms. This paper also finds that information asymmetry significantly and partially moderates the relationship between ARR and FRQ. Specifically, ARR can help alleviate the level of information asymmetry and contributes to improved FRQ.

From a practical perspective, this paper provides empirical evidence for managers, investors and related government departments to evaluate the effects of ARR and offers regulators a method to help improve the transparency of the stock market. More importantly, the results of this study have reference value for scholars and practitioners in developing countries like Vietnam.

From a theoretical perspective, our study adds to the growing literature on ARR, expands the scope of ARR research, elaborates on relevant economic consequences of ARR and complements the literature on the determinants of FRQ.

Poor mental health is a well-recognized issue in the construction sector. However, there is still little understanding of factors affecting construction employees’ awareness of mental health problems (MHP). This study aims to investigate the awareness of MHP among construction employees using the Health Belief Model (HBM). The research explores how various factors, such as perceived susceptibility, perceived severity, perceived benefits, perceived barriers, cues to action and self-efficacy, shape MHP awareness within the construction sector.

A structured four-step research methodology was employed. First, a literature review and expert validation identified 28 variables relevant to MHP awareness. A questionnaire was then developed and distributed to construction employees in Vietnam, with 238 valid responses collected. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were employed to validate the evaluation model. After that, fuzzy synthetic evaluation (FSE) was used to assess the importance of each dimension of MHP awareness.

The results indicate that perceived barriers and perceived benefits were the two most significant factors in MHP awareness. The remaining dimensions – perceived susceptibility, perceived severity, cues to action and self-efficacy – were found to have a lesser but notable impact on MHP awareness.

This research comprehensively analyzes MHP awareness among construction employees using the HBM framework. The findings suggested that Vietnamese firms should focus on increasing cues to action and self-efficacy to improve MHP awareness among construction employees. This study also proposed that construction firms should provide more stress-reduction activities and training programs suitable to the Vietnamese context for their employees.

This study quantitatively investigates the impacts of digital and learning orientations on supply chain resilience (SCR) and firm performance (FP), aiming to fill the gaps in understanding their specific impacts in the context of Industry 4.0 developments and supply chain disruptions.

This study utilized survey techniques and structural equation modelling (SEM) to gather and analyse data through a questionnaire based on a seven-point Likert scale. Hypotheses were formulated based on an extensive literature review and tested using Amos software.

The study confirms SCR’s significant impact on FP, aligning with existing research on resilience’s role in organizational competitiveness. This study uncovers the nuanced impacts of digital and learning orientations on SCR and FP. Internal digital orientation (DOI) positively impacts SCR, while external digital orientation (DOE) does not. Specific dimensions of learning orientation – shared vision (LOS), open-mindedness (LOO) and intraorganizational knowledge sharing (LOI) – enhance SCR, while commitment to learning (LOC) does not. SCR mediates the relationship between DOI and FP but not between DOE and FP.

This research focuses on digital and learning orientations, recommending that future studies investigate other strategic orientations and examine the specific contributions of various digital technologies to SCR across diverse contexts.

The empirical findings emphasize the significance of developing internal digital capabilities and specific learning orientations to enhance SCR and FP, aligning these initiatives with resilience strategies.

This study advances knowledge by distinguishing the impacts of internal and external digital orientations and specific learning dimensions on SCR and FP, offering nuanced insights and empirical validation.

Retail omnichannel implementation faces barriers hindering accurate and efficient integration across marketing channels. Our desk examination identified a need for a broader perspective in investigating these barriers, moving away from a dominant, narrow approach. This research aims to develop a comprehensive set of items to measure retail omnichannel obstacles, refine the scale and assess its reliability and validity for a robust measurement tool.

Our approach combines quantitative and qualitative methods, using data from primary and secondary sources to create and validate the omnichannel obstacles scale.

This study emphasises the inclusive nature of retail functional areas, departing from prior literature that examined them in isolation. Instead of focussing on separate domains where retail omnichannel obstacles may arise, we adopt a holistic perspective by integrating previously disconnected elements.

We assert that challenges in retail omnichannel operations encompass three distinct dimensions: operational efficiency, channel inefficiency, and strategy and organisational culture within retailing. In our final validated measurement model, we consolidate the channel inefficiency dimension and refine the omnichannel obstacles scale to emphasise two areas of consideration.

Despite the growing importance of digital transformation, few studies have investigated its precise effects on firm efficiency. This research explores the differential effects of digital transformation on the profitability and marketability of manufacturing firms.

We analyze the relationship between digital transformation and firm efficiency using a dataset of Chinese-listed manufacturing firms from 2011 to 2023.

The results indicate that digital transformation improves marketability and has a U-shaped relationship with profitability. Moreover, industry competition amplifies the positive effect of digital transformation on marketability but attenuates its U-shaped effect on profitability. In contrast, media coverage attenuates the positive effect of digital transformation on marketability and amplifies its U-shaped effect on profitability.

While the existing conclusion about the efficiency of digital transformation is inconsistent, this research enriches the literature on digital transformation and provides insights for improving firm efficiency in terms of both profitability and marketability.

This research aims to investigate the relationship between environmental, social and governance (ESG) factors and the performance of real estate companies before and after the COVID-19 pandemic. By conducting a comprehensive case study analysis, we will explore how real estate companies' adoption of ESG practices has influenced their financial performance, market value and resilience during these uncertain times. The findings of this study will contribute to the existing body of knowledge on the relationship between ESG factors and company performance, specifically within the real estate sector. Moreover, the research outcomes will offer practical implications for real estate companies, investors, policymakers and other stakeholders, aiding them in making informed decisions regarding ESG integration and its potential benefits in uncertain times. Overall, this research aims to shed light on whether ESG factors truly enhance the performance of real estate companies, considering the unique challenges posed by the COVID-19 pandemic and sanctions. By examining the case study before and during uncertain times including COVID-19 pandemic and sanctions, we provide valuable insights into the role of ESG practices in shaping the future of the real estate industry.

The study focuses on the selection process and main model used to investigate the relationship between ESG factors and firm performance. The data is divided into four groups based on ESG quartiles to analyze differences between firms with high and low ESG scores. The Difference-in-Differences (DID) model is employed to assess anomalous returns and stock volatility across different ESG quartiles before and after the COVID-19 pandemic. Panel data models are utilized to study the association between ESG and firm performance, with random effects and fixed effects estimators considered. The study builds a model to analyze the impact of ESG on financial performance indicators, incorporating various factors and control variables. Additionally, the Average Treatment Effect on the Treated (ATET) analysis and DID model are explored to evaluate the causal impact of ESG on firm performance. The study emphasizes the importance of testing for parallel trends to ensure the validity of the ATET analysis and it presents a generalized DID model to examine the relationship between ESG scores and company performance outcomes.

Our study's main conclusions show that, in a world with some degree of stability, ESG not only does not improve but, in some situations, also hurts firms' success. On the other hand, at times of notable worldwide unrest, like the COVID-19 pandemic, firms with better ESG ratings demonstrate exceptional stock market success and a noteworthy ability to rebound from a crisis. Moreover, we note that investors truly prioritize sustainable investments as a risk mitigation strategy in addition to their environmental and social duties only when companies face sufficiently significant risks. The results will highlight the significance of sustainable and responsible investment for investors and provide management with more knowledge to create effective ESG strategies for their companies.

By incorporating sustainability and responsibility into their operations, businesses may reduce risk, perform better over the long run and benefit society and the environment. As investors come to understand the importance of ESG issues in their decision-making, the global landscape is experiencing a transformation. Therefore, in the era when stakeholders, such as consumers, workers and shareholders, want more responsibility and transparency when it comes to ESG practises, it is crucial that companies should devote their priority to their ESG performance in order to reduce the danger of slipping behind, especially in light of the increasing importance of sustainability issues and changing laws. However, in the case of small-sized firms, investment policies to improve companies’ governance need to be controlled in moderation during the period of stability because it will create financial pressure and leave them without enough resources to cope with negative impacts during uncertain period. In sum, sustainable and ethical investment is not only a fad; rather, it is a vital and unavoidable route for companies looking to prosper in an unpredictable and complicated global environment.

This research study significantly enhances the existing academic discourse surrounding the relationship between ESG factors and firm performance, particularly, in periods of uncertainty. The findings underscore the critical importance for real estate companies to place a greater emphasis on ESG practices in order to not only benefit themselves but also to improve their overall performance and sustainability in the long term. By shedding light on the positive outcomes associated with prioritizing ESG considerations, this study offers valuable insights for real estate firms seeking to enhance their competitive advantage and stakeholder value in today's dynamic business landscape.

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.

Flexible work, defined by its adaptability to changing global conditions, marks a shift from traditional to modern practices. In this environment, employees can choose their preferred working style. This study reviews existing research and highlights new themes in the field.

The research data has been organized through a bibliometric analysis, including a systematic literature review and thematic analysis. Using Scopus, data from 2000 to 2024 was collected, and 400 articles were finalized for study on FWC. Vos Viewer, R Studio and Excel were used for analysis.

The research emphasizes embracing a flexible work culture, crucial for workforce adaptability. This can be achieved through telecommuting, compressed workweeks, part-time schedules and flexible hours. The study categorizes four main themes through cluster analysis: T1 (Framework, employee well-being and work experience), T2 (Gender-based study, supervisor support, perceived usability and career development), T3 (Parental experience, child care and virtual offices) and T4 (Present and futuristic agenda, work-intensification, teleworking and traditional vs modern work environment).

This study will offer a blueprint for modern office job requirements. This Work structure will assist in addressing several difficulties for the business and its personnel, enabling managers and staff to effectively manage workloads while embracing flexibility to promote a positive workplace culture.

This study's prime implication is to provide clarity to managers to start working in a new modernize work set up where managers can help employees to build resilience and enjoy pros and work upon the cons within their work setup.

This paper emphasizes the need to boost employee resilience and modernize traditional work systems. Key recommendations for improving workplace culture and well-being include recognizing gender differences in telework acceptance and providing related training, fostering ethical work practices and positive interpersonal beliefs and enhancing managers' leadership skills through targeted training.

This paper explores flexible work cultures, focusing on caregivers and elder care, to guide researchers and organizations in enhancing work–life balance.

Although a fashion subscription offers significant environmental benefits by transforming physical products into shared services, most customers are reluctant to adopt it. This hesitation, exacerbated by poor communication from brands that primarily emphasize its personal benefits, hinders its sustainable growth. This study aims to examine specifically which concerns increase hesitation, and the role of explicitly informing consumers about the service’s environmental benefits in mitigating the impact of consumer concerns on their hesitation.

Data were collected through an online experiment with more than a thousand U.S. adults nationwide and analyzed using a two-step analysis. First, theory-based causal modeling was conducted to examine the effects of consumer concerns on hesitation, accounting for ambivalence as a mediator and informed environmental benefits as a moderator. Second, machine learning was used to cross-validate the findings.

Results show that certain types of consumer concerns increase hesitation, significantly mediated by ambivalence, and confirm that informed environmental benefits mitigate the effects of some concerns on hesitation.

This study contributes to building on the hierarchy of effects theory by exploring negatively nuanced constructs – concerns, ambivalence and hesitation – beyond the traditional constructs representing the cognitive, affective and conative stages of consumer decision-making. Findings provide strategic guidance to brands on how to communicate the new service to consumers. Leveraging theory-based causal modeling with machine learning-based predictive modeling provides a novel methodological approach to explaining and predicting consumer hesitation toward new services.

This study aims to examine the effects on student motivation and perception of technological interventions within undergraduate mechanical engineering and product design and manufacture programs at a Sino-foreign international university. The authors use an augmented reality game application within a class on Design for Manufacturing and Assembly (DfMA) that was developed using the approaches of microlearning and digital game-based learning (DGBL).

Structured as design-based research, the study reports on developing innovative educational interventions and provides an empirical investigation of their effectiveness. Data were collected using a mixed methods approach, using pre- and post-tests and questionnaires, together with researcher observations and participant interviews.

Through two rounds of playtests, the game positively affected intrinsic motivation and encouraged higher-order cognitive learning, critical thinking, communication and collaboration. Collaborative learning plays a significant role, DGBL is preferred over traditional methods and microlearning reduces information density and cognitive overload.

The study contributes to our understanding of digital game-based interventions on students’ intrinsic motivation and provides insights into effective ways to design instructional materials in similar teaching and learning settings.