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The primary purpose of this study is to investigate the relationship between leader bottom-line mentality (BLM) and employee innovative behavior, which may be interpreted by employees’ perceived creativity expectations and moderated by employee time orientation.

A multi-wave and multi-source questionnaire survey with 259 paired Chinese employee–leader dyads provided data to test the theoretical model. Hypotheses were tested with Statistical Package for the Social Sciences (SPSS).

Consistent with hypotheses, leader BLM reduces employees’ perceived creativity expectations and thus inhibits employees’ innovative behavior, and this effect is stronger for employees with short-term orientation.

Our findings highlight the negative influences of leader BLM on innovative behavior and the buffering role of employees’ long-term orientation. Organizations may incorporate BLM in leadership promotion and evaluation and provide corresponding training for leaders to overcome BLM. In addition, long-term orientation can be a valuable indicator in employee recruitment and selection.

This study contributes to a new theoretical perspective of the Pygmalion effects for understanding leader BLM’s influence on employee innovative behavior.

This paper identifies the most significant eco-friendly smart home technology (eco-SHT) adoption drivers and barriers for investors. Findings highlight potential investor approaches to overcome these adoption barriers within the stages of the innovation-decision process (IDP), helping to increase investments towards eco-SHTs, ultimately fostering sustainability.

With 42 interviews, the studies’ qualitative research design entails two in-depth semi-structured interview rounds. While integrating the IDP, the first set of interviews identify the most common investor adoption drivers and barriers regarding eco-SHTs. The second interview round fixates on potential approaches to overcome the identified barriers.

Regulatory and ideological factors, financial considerations, market dynamics and demand, user aspects and technology and integration are the main eco-SHT adoption drivers and barriers from an investor perspective. Approaches to overcome these obstacles entail educative and awareness initiatives, refined financial planning and incentives, strategic market positioning and partnerships, user-centric designs and feedback and improved technological integration and support.

By extending beyond traditional analyses of supply-demand dynamics, costs and returns, this research examines eco-SHTs from an investor’s perspective, while strategically investigating the key drivers, barriers and methods to address these challenges. The study incorporates multidimensional factors other than typical investor concerns, offering a comprehensive, multidisciplinary perspective. It covers all IDP stages, constructing a matrix of drivers, obstacles and supporting strategies to advance sustainability within the real estate sector.

This study aims to propose a moderated mediation model to investigate the moderating effects of environmental, social and governance (ESG) performance on the relationship between inefficient investment and firm performance and the mediating effect of firms that participate in institutional research on the relationship between investment efficiency and performance. This study also analyses the heterogeneity of the corporate nature, intensity of industrial research and development (R&D), industrial competition and regional marketization.

This study uses a panel data fixed-effects model to conduct a regression analysis of 1,918 Chinese listed firms from 2016 to 2020. A Fisher’s permutation test is used to examine the differences between state-owned and nonstate-owned firms.

Inefficient investment negatively impacts corporate performance and higher ESG performance exacerbates this effect by attracting more institutional research which reveals more problems. State-owned enterprises perform significantly better than nonstate-owned enterprises in terms of ESG transformation. Industrial R&D intensity, competition and regional marketization also mitigate the negative effects of inefficient investment on corporate performance.

This study suggests that companies should consider inefficient investments that arise from agency issues in corporate ESG transformation. In addition, state-owned enterprises in ESG transformation should take the lead to achieve sustainable development more efficiently. China should balance regional marketization, encourage enterprises to increase R&D intensity, reduce industry concentration, encourage healthy competition and prevent market monopolies.

This study combines the agency and stakeholder theories to reveal how inefficient investments that arise from agency issues inhibit value creation in ESG initiatives.

Companies seek to increase the percentage of acquisitions in different parts of the world by expanding operations. Many companies are adopting strategic mergers to expand their influence. However, most strategic change programs fail to achieve their objectives. This study aims to investigate employees’ reactions after strategic mergers through the mediating role of the employees’ psychological context. It was necessary to identify the most prominent postmerger employees’ behaviors. The study addressed this gap by investigating the outcomes of strategic mergers.

Data for this study were collected from 30 family businesses. Accordingly, 341 questionnaires were collected with an overall response rate of 64%. The structural equation modeling (PLS-SEM) approach and the nonlinear relationships approach were adopted by implementing artificial neural network (ANN) analysis.

The results confirm that there is a clear impact of strategic mergers on employees’ postmerger behavior because of the change at the hierarchical level and the process of distributing roles. Employees’ psychological context (individual incentives, anxiety and individual mobbing) mediates the relationship between strategic mergers and postmerger employees’ behavior. In addition, individual incentives are considered the main contributor to retaining or not retaining employees in family businesses after strategic merger.

Policymakers in organizations must pay attention to employees’ possible reactions to the internal and external policies of the organization by increasing individual incentives and reducing individual mobbing toward strategic merger. This study has theoretical implications that are critical guidelines for academics in mitigating the negative consequences for employees’ postmerger behavior. This study captured linear and nonlinear relationships to discover the determinants and antecedents of a strategic merger in family businesses. However, future studies should focus on using more robust statistical methods by adopting decision-making methods to determine the best and worst companies in terms of adopting strategic mergers.

The scarcity of literature on the most important determinants of postmerger employees’ behavior is considered an encouragement to conduct the current study. To this end, this study enriches the ongoing and future literature by examining the most important factors influencing the strategic merger of family businesses. Family businesses have changed the economic landscape of many countries. The investigation of the strategic merger of these companies is considered a worthy matter of study to improve the nation’s economy.

Amid the increasing water risks faced by firms, external investors are becoming more interested in corporate water disclosure and research on its drivers has become prominent. This paper aims to investigate the impact of water resource tax (WRT) on water disclosure and other related drivers.

This study uses the WRT policy as a quasi-natural experiment and applies the difference-in-differences method.

The results indicate that WRT policy significantly stimulates water disclosure. Improving green innovation and strengthening internal control are potential channels through which WRT works. Moreover, WRT’s effect is more pronounced in firms that face high institutional pressures and have better internal resource support.

The findings suggest that water-sensitive firms should disclose water information to acquire resources from external stakeholders to support their green transition. It also provides implications for governments to incorporate other external forces in shaping the direction and intensity of WRT and consider the resource constraints of small and private firms in green transformation.

This study is of assistance in promoting water environmental protection in areas experiencing water stress and provides an opportunity for external stakeholders (external investors, nongovernmental organizations, governments, consumers, suppliers, communities and media) to advocate the water disclosure of firms with high water risks.

The attempt is novel in the context of considering the water regulation risks and the demands of external stakeholders. It provides new insights into the factors influencing water disclosure from the perspective of political stakeholders.

Artificial intelligence (AI) is a powerful and promising technology that can foster the performance, and competitiveness of micro, small and medium enterprises (MSMEs). However, the adoption of AI among MSMEs is still low and slow, especially in developing countries like Jordan. This study aims to explore the elements that influence the intention to adopt AI among MSMEs in Jordan and examines the roles of firm innovativeness and government support within the context.

The study develops a conceptual framework based on the integration of the technology acceptance model, the resource-based view, the uncertainty reduction theory and the communication privacy management. Using partial least squares structural equation modeling – through AMOS and R studio – and the importance–performance map analysis techniques, the responses of 471 MSME founders were analyzed.

The findings reveal that perceived usefulness, perceived ease of use and facilitating conditions are significant drivers of AI adoption, while perceived risks act as a barrier. AI autonomy positively influences both firm innovativeness and AI adoption intention. Firm innovativeness mediates the relationship between AI autonomy and AI adoption intention, and government support moderates the relationship between facilitating conditions and AI adoption intention.

The findings provide valuable insights for policy formulation and strategy development aimed at promoting AI adoption among MSMEs. They highlight the need to address perceived risks and enhance facilitating conditions and underscore the potential of AI autonomy and firm innovativeness as drivers of AI adoption. The study also emphasizes the role of government support in fostering a conducive environment for AI adoption.

As in many emerging nations, the AI adoption research for MSMEs in Jordan (which constitute 99.5% of businesses), is under-researched. In addition, the study adds value to the entrepreneurship literature and integrates four theories to explore other significant factors such as firm innovativeness and AI autonomy.

Relationship between firms in a B2B marketing channel is often complex in nature. In emerging markets, there is a dramatic shift from traditional state-owned channels to a more market-oriented channel. Acquiring knowledge and expertise from channel firms is an important issue in these markets. However, the mechanisms to acquire knowledge in B2B marketing channels have been underdetermined in the current literature of B2B marketing channels. Therefore, this study aims to investigate the relationship between rational influence tactics and knowledge acquisition, with the mediating role of long-term relationship and the moderating role of helping behavior in the specific context of B2B marketing channels in Vietnam.

Structural equation modeling is used to analyze a three-way time-lagged sample data of 530 questionnaires collected from purchase managers in Vietnam.

Results indicate that rational influence tactics, including information exchange and recommendations, have a positive influence on knowledge acquisition. In addition, long-term relationship positively mediates the relationship between information exchange tactic and knowledge acquisition and that between recommendations tactic and knowledge acquisition. Furthermore, helping behavior positively moderates the relationship between long-term relationship and knowledge acquisition.

This study contributes to the current literature of B2B marketing channels by proposing and testing a unique model that explains the relationship between rational influence tactics and knowledge acquisition, with the mediating role of long-term relationship and the moderating role of helping behavior. Findings of this study provide implications for academic researchers and business managers in using rational influence tactics to build long-term relationship and acquire knowledge from business partners in B2B marketing channels.

This study aims to examine the relationship between audit partner tenure and earnings management of companies listed on Vietnamese stock exchanges.

This study uses a sample of 1,363 observations from 2016 to 2019. This study manually collects data on audit partner tenure. Using Datastream financial data, this study calculates abnormal accruals using the modified-Jones models (Jones, 1991; Dechow et al., 1995; Kothari et al., 2005), which are used as the proxy for earnings management. This study runs Ordinary Least Squares regressions to test this study’s hypothesis.

The results show that audit partner tenure is positively related to abnormal accruals. Cross-sectional analyses indicate that the relationship between audit partner tenure and abnormal accruals is more pronounced for firms that are audited by non-Big Four auditors and for firms that have chief executive officer-chairperson duality, suggesting that weak corporate governance is a channel for the established relationship. The evidence also shows that audit partner tenure is negatively associated with the magnitude of income-decreasing accruals but has no relationship with income-increasing accruals. This study’s findings are robust for several tests, including using the propensity score matching approach.

To the best of the authors’ knowledge, this study is the first to provide evidence of the relationship between audit partner tenure and earnings management in Vietnam.

The aim of this paper is to review the literature on the prediction of cutting tool life. Tool life is typically estimated by predicting the time to reach the threshold flank wear width. The cutting tool is a crucial component in any machining process, and its failure affects the manufacturing process adversely. The prediction of cutting tool life by considering several factors that affect tool life is crucial to managing quality, cost, availability and waste in machining processes.

This study has undertaken the critical analysis and summarisation of various techniques used in the literature for predicting the life or remaining useful life (RUL) of the cutting tool through monitoring the tool wear, primarily flank wear. The experimental setups that comprise diversified machining processes, including turning, milling, drilling, boring and slotting, are covered in this review.

Cutting tool life is a stochastic variable. Tool failure depends on various factors, including the type and material of the cutting tool, work material, cutting conditions and machine tool. Thus, the life of the cutting tool for a particular experimental setup must be modelled by considering the cutting parameters.

This submission discusses tool life prediction comprehensively, from monitoring tool wear, primarily flank wear, to modelling tool life, and this type of comprehensive review on cutting tool life prediction has not been reported in the literature till now. The future suggestions provided in this review are expected to provide avenues to solve the unexplored challenges in this field.

Sustainable development requires companies to achieve a long-term balance between the economic, environmental and social spheres in their development process, and is not limited to long-term commercial success. Enhancing corporate environmental, social and governance (ESG) performance plays a critical role in achieving sustainable economic and social development. The purpose of this study is to empirically examine the influence of short-selling on corporate ESG performance and unravel the mechanisms involved.

The authors use the data from Chinese A-share listed companies spanning from 2010 to 2021 as the research sample and conduct empirical research using mediating effect model, instrumental variables and difference-in-differences methods.

The findings suggest that short-selling has a positive impact on ESG performance, thus, contributing to the realization of sustainable development goals (SDGs) and achieving a balanced development of economy, environment and society, rather than only promoting corporate longevity. This can be attributed to short-selling’s ability to strengthen supervision constraints on firms, improve firms’ intrinsic capabilities and promote firms’ green technological innovation. Furthermore, the ESG-enhancing effects of short-selling are contingent upon the internal and external governance levels of the firms. That is, short-selling has a more significant effect on ESG performance enhancement for firms with weaker internal and external governance. The extended analysis finds that concerning firms’ market advantage, the positive impact of short-selling on ESG is more pronounced for firms with weak monopoly power and those facing intense industry competition. In addition, when examining firms’ individual characteristics, the ESG-enhancing effect of short-selling is more potent for nonstate-owned firms, those with a shorter listing history and those facing a heightened risk of resource mismatch.

This study provides theoretical support and empirical evidence from the perspective of short-selling to help boost corporate ESG development and improve corporate contributions to sustainable development. ESG is the concrete projection of sustainable development concept at the firm level. Good ESG performance contributes to the realization of the SDGs by influencing the strategy, operation and management of the enterprise, and promoting the enterprise to more actively create the comprehensive value of the economy, society and environment.

The results of this study show that short-selling can significantly enhance corporate ESG performance and strengthen corporate sustainability initiatives, thereby promoting the realization of SDGs at the firm level. These findings carry substantial implications, not only foster the improvement of China’s capital market system but also provide empirical evidence from China for capital market policy-making and sustainable development practices in other emerging markets.

This study not only addresses the gap in studying ESG performance from the perspective of short-selling behavior but also enriches the research on the economic consequences of short-selling and enriches the literature on the determinants of ESG performance.