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This study aims to investigate the effect of regulatory pressure on discretionary capital management measured with the discretionary loan loss provisions (DLLP) in public (PuBs) and Private (PrBs) banks in Tunisia. Three variables are used to proxy the regulatory capital constraints: (1) the change in capital requirements, (2) the beginning of the year capital ratio (3) and the end of year adjusted capital ratio.

To address our objective, we provide in a first step the DLLP estimation as done by Shantaram and Steven (2021). Then, in a second step based on hand-collected panel data on the 12 commercial Tunisian banks, linear dynamic model with interaction variables is conducted to discriminate between PuBs and PrBs behavior. The generelized method of moment (GMM) estimation is applied to show if the PuBs and PrBs behave differently to regulatory capital pressures. For robustness check, the discriminant analysis and the nonlinear probit and logit models are considered in a third step.

The three capital constraints affect differently the discretionary behavior of Banks. First, an increase in capital requirements makes PrBs under pressure to reduce their DLLP, which is not the case for PuBs. Second, a low capital ratio at the beginning of the year makes strong pressure on PuBs to reduce their DLLP. Third, neither PrBs nor PuBs decrease their DLLP to improve the end of year-adjusted capital ratio. The discretionary behavior of PrBs is influenced by pressures to appear well-capitalized while the behavior of PuBs is influenced by pressure to enhance their capital positions. These results are well strengthened by the discriminant analysis and the nonlinear probit and logit model investigations.?

A few studies examined incentives based on the regulatory theory in Tunisian banks and were carried out within static linear models. Contrary to Elleuch and Taktak (2015) who tested the regulatory incentives following the publication of the (IMF, 2002), this paper tests, within linear dynamic model and nonlinear model, the effect of national prudential rules on capital management between 2006 and 2016.

Due to increasing interest in sustainability, consumers prioritize environmentally friendly consumption across various service sectors. This study aims to examine how environment-related attributes of food delivery services affect customer behavior. Specifically, the authors use the stimulus-organism-response framework to explore how environmentally friendly food packages correlate with customers’ environmental support and patronage behavior.

The authors collected data from US food delivery service customers. To test the hypotheses, the authors used partial least squares structural equation modeling.

The authors find that customers’ perceptions of the environmental friendliness of food packages influence their satisfaction and trust, which in turn affect their environmental support and patronage behaviors. Also, customers’ trust and satisfaction mediate the relationship between their food consumption experience and its outcomes. The authors further explore demographic factors that influence the proposed relationships.

Due to the popularity of food delivery services, this study has theoretical and practical implications for restaurant service providers and highlights the potential of environmentally friendly packaging to increase both environmental support and loyal behavior.

The present study aims to investigate factors influencing Gen-Z consumers' “green food purchase intention” and “healthy lifestyle”. Guided by the attribution theory, “perceived usefulness of green food”, “food safety concerns” (internal attributes), “perceived threat of environmental problems” and “green peer influence” (external attributes) are considered the predictors of “attitude towards green food”, which eventually lead to a healthy lifestyle and green food purchase intention. Besides, “fear of pandemic recurrence” and “greenwash” are tested as moderators.

The Structural Equation Modelling-Partial Least Squares (PLS-SEM) technique was employed for the model testing. An online questionnaire survey was conducted among Gen-Z Chinese adults, which yielded 556 complete, valid responses.

The findings indicate that “consumers' attitudes towards green food” are positively influenced by “perceived threat of environmental problems”, “perceived usefulness of green food”, “concerns about food safety”, and the influence of “green peers”. In addition, results revealed that “attitude toward green food” exerts a positive effect on “healthy lifestyle” and “green food purchase intention”. The study supports the moderating role of “perceived greenwash” in the relationship between “attitude” and “intention to purchase green food”. However, there was no evidence to support the moderating effect of “fear of pandemic recurrence” in relation to a “healthy lifestyle”.

This study is a pioneer in utilizing the attribution theory to predict the drivers of a “healthy lifestyle” and the “intention to purchase green foods”. Furthermore, this study predicted the moderating influence of “fear of pandemic recurrence” on the relationship between attitude and “healthy lifestyle”, a link that has not been tested in previous research. Furthermore, it introduces a novel examination of the moderating effect of “perceived greenwash” on the relationship between “attitudes” and “purchase intentions”.

This paper examines the organizational resilience of audit firms during the early stages of COVID-19. The unexpected restrictions placed on travel and on-site working created unanticipated barriers for auditors in Hong Kong. The authors expect that auditors with greater organizational resilience can respond to unexpected situations and restore expected performance levels relatively quickly.

The authors utilize a sample of 1,008 companies listed on Hong Kong Stock Exchange (HKEX) with a financial year-end of December 31. The authors identify five proxies contributing to organizational resilience: auditor size, industry specialization, diversity, geographic proximity to the client and auditing a new client. The authors use audit report timeliness as this study's main dependent variable.

This study's full-sample results suggest that larger auditors, industry specialists and auditors with closer relationships to clients issued more timely audit reports during the pandemic. The analysis of a subsample of companies that initially published unaudited financial statements reveals that industry expertise and longer auditor-client relationships significantly reduced the need for year-end audit adjustments. Finally, the authors find that larger auditors were more likely to offload clients, whereas industry specialists were more likely to retain clients.

The results of the paper suggests that audit firm characteristics associated cognitive abilities, behavioral characteristics and contextual conditions are associated with audit firm organizational resilience and, consequently, helps auditors respond unexpected changes in the audit environment.

The findings of the paper are informative for those involved in audit firm management or auditor hiring and retention decisions.

This study is the first to link organizational resilience to the performance of audit firms in a time of unexpected events. The authors connect three auditor and two auditor-client dimensions to the organizational resilience of the audit firms.

This chapter explores the emergence of niche food tourists, who prioritise ‘passion products’ like, for example wine, beer, olive oil, and cheese, and choose destinations and experiences accordingly. Academic and market studies reveal that niche food tourists constitute a growing segment, embracing an ‘omnivore’ approach to food and beverage products and experiences. Destinations and stakeholders must prioritise tourism strategies focused on ‘passionate products’, innovate and diversify offerings, and foster public–private collaborations to attract these discerning travellers. Addressing digitalisation gaps and increasing the visibility of related tourism experiences can enhance accessibility. By effectively managing these strategies, destinations can benefit economically and culturally, stimulating food heritage preservation and increasing overall income.

The purpose of this paper is to present the performance requirements for the all-electric high lift motors and the inductance calculation process for the fractional slot concentrated winding.

This paper presents the research work related to all-electric aircraft high lift motors and the inductance calculation process of fractional slot concentrated winding. Firstly, this paper introduces the performance requirements for the high lift motor and summarizes the general process for calculating the inductance in fractional slot motors. Secondly, the analytical model of winding armature total inductance is obtained by the winding function method. Thirdly, a straightforward calculation method is employed for determining the total slot leakage inductance. Finally, the accuracy of the inductance calculation and controllability of the motor are confirmed through finite element model and motor control strategies.

In the fractional slot concentrated winding, the armature total inductance is equal to the armature self-inductance plus the armature mutual inductance. The slot leakage inductance is divided into the slot leakage self-inductance and the slot leakage mutual inductance. This allows inductance to be obtained quickly without finite element model.

This paper provides the inductance results of analytical and finite element simulation; the control strategy is employed to verify the conformity of the design requirements and control performance under the rated conditions. The implementation of double verification assures the practicality and effectiveness of the high lift motor.

Public scepticism is becoming more prevalent surrounding organizations' corporate social responsibility (CSR) implementation and communication. Management research has tended to over-fixate on the strategic paybacks of CSR, and less attention has been devoted to examining why CSR is under siege due to the pervasive issue of scepticism coming from a plethora of stakeholders. This study provides a scoping review to appraise the status quo of CSR vis-à-vis scepticism scholarship and examine how the two concepts have been contextualized in relation to one another in the extant literature in question. The findings illustrate that the process nature of CSR scepticism is complex, given that CSR can yield both a buffering and boomerang effect on CSR practitioners. The qualitative content analysis performed on 58 studies, published from 2007 to 2022, elaborates on CSR scepticism as a multidimensional construct with three distinctive typologies of research approaches identified, explicating how the CSR and scepticism topicalities have been cross-examined in relation to one another: “Typology 1: Dispositional Scepticism and the Buffering Effect of CSR on Scepticism”; “Typology 2: Situational Scepticism and the Boomerang Effect of CSR on Scepticism”; “Typology 3: Centrality of CSR Scepticism and CSR Scepticism Mitigation.” This study offers a conceptual insight into the prevalent issue of scepticism in the CSR context, while also informing marketing, communication, and public relations professionals about the necessity of mitigating CSR scepticism, which poses a barrier to effective CSR implementation and communication processes.

This study investigates the implications of trade, institutional and geographical variables on economic growth. The proposed analytical framework extends the seminal works of Frankel and Romer (1999), Rodrik et al. (2004), Silva and Tenreyro (2006) and Squalli and Wilson (2011).

Applying a comprehensive panel database that includes 133 countries during the period 1996–2014. Our estimators encompass three dimensions (fixed effects) and use the Pseudo Poisson Maximum Likelihood (PPML) approach to create an instrument for trade. This approach effectively addresses the issues associated with endogenous regressors.

Findings from this study demonstrate a significant correlation between economic growth and the variables of trade, institutions and geography, with trade surfacing as the most influential factor. Notably, the impact of these factors appears to be diminished in low-income countries, especially in the parameters that reflect the role of institutions on per capita income.

The originality of the study is underscored by four key aspects: the employment of a unique econometric approach, the use of a three-dimensional panel database with fixed effect estimators and PPML, the inclusion of a novel measure of trade openness diverging from the conventional literature in the bilateral trade equation, and finally, the implementation of robustness tests probing the sensitivity of per capita income to institutions, trade and geography.

This study explores the incorporation of prosocial compensation in service recoveries by allowing customers to cocreate the process through compensation choice, explains the underlying mechanism driving these results and identifies a boundary condition for these effects.

Three scenario-based experimental studies are conducted to test the proposed hypotheses.

Incorporating cocreation in a service recovery featuring prosocial compensation can outperform purely financial compensation (i.e. monetary-only) if the customer is given a choice. Moreover, pride is higher for customers who choose prosocial compensation (i.e. donations) as part of a service recovery. These findings are contingent on the firm’s reputation, namely, its corporate social responsibility (CSR) authenticity, such that companies with high (vs low) CSR authenticity perceptions benefit more in terms of enhanced pride given cocreated prosocial recoveries.

Drawing on service-dominant logic and social exchange theory, the findings of this research suggest that incorporating prosocial compensation, an element of CSR, as part of a cocreated service recovery strategy can enhance pride and repurchase intent.

This research demonstrates instances where prosocial compensation can outperform monetary-only compensation, leading to higher repurchase intent, highlighting conditions for this to occur and offering prescriptions for managers to implement these strategies in service recoveries.

Cocreating service recoveries with prosocial compensation, like donations, boosts customer pride and strengthens relationships. Firms with authentic CSR perceptions benefit most, addressing customers’ emotional and economic needs while enhancing community goodwill.

This work uniquely explores the effect of cocreated recoveries using prosocial compensation on pride and repurchase intent.