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This study enhances the financial modelling of companies undergoing an Initial Public Offering (IPO) by focusing on internal capability determinants and IPO proceeds.

A hybrid logistic regression and shallow-depth decision tree approach are employed to predict the initial three-year post-IPO performance of companies listed on the Stock Exchange of Thailand (SET) using data from 2002 to 2021.

The results demonstrate that these models not only perform competitively against complex machine learning algorithms but also surpass them in terms of interpretability, an essential feature in financial modelling. The proposed approach effectively captures the effects of each determinant, offering valuable insights into strategic resource allocation and investment decision-making during transition years.

This study introduces a novel application that integrates logistic regression with decision trees to predict multiclass financial performance, filling the gap between complex machine learning techniques and interpretable financial models. It offers practical tools for companies and investors to make informed decisions in challenging post-IPO environments.

This study aims to examine the awareness of the inhabitants regarding energy consumption in relation to comfort in Tlemcen and analyze the paths of influence and the effects of individual objective and subjective characteristic factors. This determines the factors' level of perception of the importance of energy retrofitting.

As part of an exploratory empirical study, this paper further discusses accompanied survey data from a sample of 208 properties, through a triangulation of in-depth qualitative studies and quantitative studies developed and analyzed by SPSS software (the Statistical Package for the Social Sciences).

Analysis of the results of the survey shows that the respondents have a level of awareness on comfort linked to energy savings but they lack guidance and recourse to specialists. The conclusion is that resident awareness is crucial and beneficial and that the key socio-demographic characteristics to determine the perception factors are related to age, occupation, household size and time lived in the house.

By exploring some of the key insights from the survey, this research improves residents' perception of the importance of energy retrofitting in the residential sector, highlighting the importance of priorities. This influences public attitudes and contributes to raising awareness in order to provide useful results for developing, in future studies, motivational strategies for these inhabitants. The present research is expected to add value to existing studies academically and methodologically and provide policy guidance to policy makers and other energy efficiency (EE) practitioners in the Maghreb region and beyond.

This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO busyness impacts the relationship between military-experienced directors and financial statement footnotes readability.

We use nonfinancial listed firms on the Indonesian Stock Exchange from 2010 to 2018, which amounted to 1,002 firm-year observations. We test the hypotheses and use fixed effects and Heckman's two-stage regression.

This study documents a negative relationship between military directors and financial statement footnote readability. We extend this relationship by factoring board busyness into the equation. We find that the presence of military-connected and busy CEOs negatively impacts the readability of financial statement footnotes. The results remain robust after additional analyses.

Future research should consider a more robust measure of military-experienced directors. A broader context of directors' busyness should be considered, such as including multiple directorships.

We revisit the literature on military-experienced directors by considering political connections as one of the proxies for military connections in Indonesia. The findings largely support the convergence of the political connections literature in which rent-seeking activities are prevalent and prevent sound financial reporting.

This study aims to examine whether the age and tenure of the chair of the board of directors are related to research and development (R&D) investment in China.

This study uses A-share manufacturing firms that traded on the Shanghai and Shenzhen stock exchange between 2009 and 2018. This study uses OLS regressions, controls for self-selection bias, and uses an instrumental variable to alleviate the concern of endogeneity.

This study finds that chair tenure has a negative relationship with R&D investment. This study does not find a significant relationship between chair age and R&D investment.

This study contributes to corporate governance and strategic management literature by highlighting chair tenure as a new factor affecting R&D investments. It also adds a significant contribution to the limited literature on the chair’s role in strategic decisions. Moreover, companies that are eager to strengthen corporate governance and maintain sustained innovation may reconsider the chair tenure. Given that many proposals for board governance reform explicitly stress the importance of limiting board tenure, this study contributes to policymakers by providing evidence in support of these proposals.

This study aims to examine the relationship between high commitment human resource management (HCHRM) practices and employee well-being in the food service industry, with a focus on the mediating roles of job demands and psychological conditions.

A survey was conducted among 296 frontline employees in the food service industry, and the data were analyzed using structural equation modeling (SEM) in AMOS ver26.

The results showed that HCHRM practices do not directly affect employee well-being. However, psychological conditions play a crucial role in mediating the relationship between HCHRM practices and employee well-being. Specifically, the psychological conditions of meaningfulness and availability significantly predicted work engagement and mediated the relationship between HCHRM practices and employee well-being. On the other hand, job demands did not mediate the relationship between HCHRM practices and employee well-being.

Although the study addressed common method variance, the cross-sectional nature of the data limits the ability to infer causal relationships among variables. Future studies could adopt a longitudinal research design to investigate the causal relationships among variables. In addition, the study recommends that managers in the food service industry adopt HCHRM practices and provide necessary psychological conditions to promote employee well-being.

This study extends the current literature on HCHRM and employee well-being in the food service industry by providing new insights into the mediating role of psychological conditions. The findings suggest that HCHRM practices can indirectly promote employee well-being through the enhancement of psychological conditions. These insights could help managers in the food service industry to design effective HRM strategies that foster employee well-being and reduce turnover.

This study aims to evaluate the applicability of Ferreira and Otley’s (2009) framework in describing and explaining the structure and components of performance management systems (PMSs).

Data are gathered through semi-structured interviews and by analyzing the company’s annual reports, electronic records and printed documents. To enhance the understanding of the observed performance management (PM) practices, the study utilizes Burns and Scapens’ (2000) institutional framework.

The findings reveal that the selected case company operates a relatively advanced PMS with objectives, techniques and procedures that transcend the conventional boundaries of performance measurement. While the analysis of the case materials shows certain alignments with the chosen theoretical framework, the PM practices observed within the company and its strategic business units also highlight certain gaps in the conceptualization of the framework.

The results and interpretations in this study are derived from a single case company, which restricts the ability to generalize the findings across a broader range of organizations. However, the study’s findings are expected to contribute to the theory-building of PM frameworks.

The study’s findings may help bridge the gap between PM theories and real-world business practices, providing feedback on how PMSs are applied in practice and their usefulness and relevance to practitioners.

This study’s insights may inspire researchers in the field of management accounting (MA) to continue developing more integrated theoretical frameworks and to delve further into the study of PM and management control (MC) practices.

The purpose of this study is to explore the relationships between shared leadership, psychological contract, felt obligation and employees’ creative deviance as well as to investigate the mediating role of psychological contract and the moderating role of felt obligation in these relationships.

This study used convenience sampling to obtain longitudinal data collected (interval of one week) from 348 frontline hotel employees. The SPSS Process Model 5 was used to test the moderated mediation model.

The results indicated that shared leadership has a significant positive impact on both employee creative deviance and psychological contract and psychological contract positively influences creative deviance. The results confirmed that the psychological contract mediated the relationship between shared leadership and employee creative deviance. The study also highlighted the moderating role of felt obligation on the relationship between shared leadership and employee creative deviance.

This study contributes to the literature on shared leadership, psychological contract, felt obligation and creative deviance by providing empirical evidence of the mediating and moderating effects of psychological contract and felt obligation on the relationship between shared leadership and employee creative deviance. The findings offer practical insights into how organizations can leverage shared leadership to enhance employee creative deviance through psychological contract and felt obligation.

There is a shift in the traditional professional practice approaches to information search and processing. As a result, this review paper examines emerging property valuation models in property literature and the factors affecting their application in professional practice. It advocates for a new or extended paradigm for developing models that align with industry regulations.

A scoping review approach was adopted to explore property valuation models, the factors influencing their development and their application in professional practice. We summarise the extant literature to understand the concepts, current debates and research trends. A snowball technique using an author citation search was undertaken to ensure that relevant studies were not excluded.

The findings indicate that challenges in decision-making with traditional valuation methods have led to the creation of advanced valuation models and spatial/database systems. However, technological challenges have hindered the adoption and implementation of these advanced valuation approaches. The study also points out an overemphasis on model development in current property research, neglecting impact assessment and widening the research-practice gap in the property sector.

This study underscores the need for impact analysis to understand the challenges in adopting and engaging with property innovations. We recommend developing industry-specific advanced property valuation models collaboratively through research–practice partnerships. This collaborative approach would help align advanced property valuation models with existing regulations, established standards and practices, ultimately facilitating the institutionalisation and normalisation of innovations within the property industry.

This paper aims to draw attention to the global infringement of reproductive rights of Indigenous and racialised Peoples.

Narrative literature review. Description and comparative analysis of examples of forced sterilisation.

Large-scale sterilisation campaigns were identified in three different regions of the world: North America, Latin America and Europe. Within these, hundreds of thousands of Indigenous and racialised Peoples have been forcibly sterilised as part of state-sponsored procedures, predominantly aimed at women and gestating people. These abuses are continuing in the 21st century and have origins in “racial science” theory. The exact nature of the abuses is identified alongside the long-term health and wellbeing implications. Professional attitudes and behaviours that condoned such practices within healthcare settings are identified. The psychological, social and cultural impact of such practices, including on Indigenous body sovereignty and self-determination, are demonstrated.

These are twofold: firstly to eradicate any future practice of forced sterilisation and secondly to provide reparations to those affected.

The analysis brings together scholarship from Indigenous studies alongside that of health and social sciences.