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The purpose of this paper is to explain how financial transparency affect the level of business innovation. The study is based on innovation level in European companies from STOXX Europe 600 index. The authors test three hypotheses about accounting conservatism, earning management and timeliness of financial information disclosure and their impact to the innovation level.

Data from a sample of 316 European firms spanning the years 2014–2020 are used to test the model using panel data and multiple regressions feasible generalized least squares (FGLS). The results withstand a battery of robustness tests, including other measures of earnings management and endogeneity tests including generalized method of moments (GMM) estimations and sub-sample analysis.

The regression findings show that accounting conservatism negatively influences the level of innovation of a company. This implies that accounting conservatism breeds myopia in managers. In addition, it is shown that discretionary accruals and timeliness of disclosure have a positive impact on corporate innovation levels. The impact of financial transparency can be shown to be stronger for firms in the UK, France and Germany, but not for other European firms. The study is relevant for the creative destruction and the resilience theories.

In the face of mixed results from studies linking financial transparency to corporate innovation levels, this study is designed to make one type of contribution: financial and accounting property as indicators of financial transparency may play a role in promoting or discouraging innovation.

Nowadays, an analysis of the circumstances that have led to the development of specific industries within regional entrepreneurial ecosystems (EEs) is extremely relevant. The chapter carries out a twofold analysis, in order to fully explore the reasons that have led to the creation of a specific industrial district. On the one hand, the tissue paper industry in the Italian province of Lucca is analysed through a qualitative approach; on the other hand, the contextual traits of the Toscana EE influencing firm performance are investigated through using a quantitative research approach. This mixed research analysis provides some important hints. First, it helps to understand how systemic, framework and human conditions affect firm performance. Second, it examines how historical, social, and economic factors have shaped regional industries. Through an in-depth analysis, the chapter provides theoretical and empirical insights into the dynamics that affect industrial transformation in response to globalisation, technological innovation, and changing market demands. After completing the chapter, readers will understand how knowledge, collaboration, and shared resources drive regional competitiveness. Through the qualitative analysis, readers will be aware of the tissue paper industry evolution. The combination with the quantitative study allows us to capture the different drivers swaying firm performance, such as infrastructure, innovation capacity, and institutional support. Therefore, the use of empirical data enables for a more objective assessment of the earlier contextual elements, revealing trends and patterns that may not be immediately evident through qualitative analysis.

This study investigates the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and improving the firm performance. It also studies the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance.

This article aims to develop an empirical study using a random sampling technique and survey data collected from 368 managers and owners of different food enterprises in Vietnam. The study adopted a methodological approach quantitatively. Analysis of the relationships and confirmatory factors was performed using structural equation modeling (SEM), a technique to evaluate the proposed relationships.

In line with expectations, the findings emphasize the impact of human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) for accelerating the digitalization process and the role of supply chains as both direct and indirect mediators of the correlation between digitalization and improving the firm performance, in the context of emerging markets.

This is an important investigation, according to the authors' knowledge, regarding the role of developing human capital (managers' capital, employees' capital) and orientation (market orientation, entrepreneurial orientation) as a key strategy for accelerating the digitalization process and improving the firm performance. Further, the study's novelty reinforces the role of supply chains as both direct and indirect mediators of the correlation between digitalization and business performance in the Vietnamese food companies, where a market economy is emerging.

This study aims to investigate the factors that influence practitioners’ online learning for skills development on Islamic digital social finance (SF) massive open online courses (MOOCs) on the United Nations (UN) Sustainable Development Goals (SDGs) by extending the technology acceptance model.

This study is based on a questionnaire survey using snowball sampling, covering 311 respondents who are practitioners from the SF domain who are interested in using MOOCs. The software Analysis of Moments Structures (AMOS v.28) was used to analyse the data.

The results indicate that online collaborative learning and perceived usefulness significantly determine MOOCs’ online learning acceptance (MOCA). Perceived ease of use is a weak predictor of the MOCA.

This study is limited in terms of the sampling frame and variables studied. Future studies may add variables concerning self-regulated learning and self-efficacy to capture an extended scope.

This paper is a valuable reference guide for online course organisers, higher education administrators and future researchers.

This study offers insight into how MOOCs can spread information and raise public awareness for customised social sustainability investigations to a substantial community of learners nationally and globally.

This study is one of the pioneering studies on MOOCs’ online learning acceptance by practitioners for SDGs in Islamic social finance.

This study aims to identify factors that affect the intention and actual adoption of cashless payment (ACP) among Vietnamese youths. Extending the unified theory of acceptance and use of technology (UTAUT) model with two impelling factors (perceived trust [PTR] and lifestyle compatibility [LCM]), this study also examined the mediating effect of intention to adopt cashless payment (ICP) on the relationships of UTAUT model components with the actual ACP.

All data were collected online from 422 Vietnamese youths through online survey, and partial least squares structural equation modelling was performed to analyse the data.

The study’s results illustrated the positive and significant effects of performance expectancy, effort expectancy, facilitating conditions, LCM and PTR on ICP. However, social influence was found to exhibit a negative effect on ICP. Furthermore, ICP was found to contribute no mediation effects on the relationships of any of the components with the actual ACP.

This study’s findings are widely useful for marketers and managers to plot their promotional and campaigning strategies, emphasising factors that motivate consumers to adopt cashless payment. The obtained findings also benefit architects and designers in designing products and services by consolidating lifestyle standards and other requirements of consumers. Policymakers should implement policies and strategies to enforce rules and educate the public to widely adopt cashless payment across various sectors.

This study extended the UTAUT model with two new variables, i.e. PTR and LCM.

This study explores the intricate relationship between social media communication, consumer attitude and purchase intention within the context of lifestyle category products. With the rapid proliferation of social media platforms, businesses have turned to these platforms to connect with consumers and influence their purchasing decisions. This study aims to provide an in-depth analysis of how social media communication strategies impact consumer attitudes and, in turn, influence purchase intentions.

The study employs partial least squares structural equation modeling (PLS-SEM) to analyze the data collected from a sample of consumers.

The results of this study present that lack of visibility (LV), low-efficiency levels (LEL) and unpredictable elements (UE) are ranked as the top three major risk hurdles whereas real-time information on a package’s location (LV1), putting a GPS tracking system to track last-mile journey (OT3) and users wants on time location of their package (LV2) are ranked as top three most significant criteria affecting the practices of modern last-mile logistics in e-commerce businesses.

The results of this study contribute to our understanding of how social media influences consumer behavior in the lifestyle product sector, shedding light on the underlying mechanisms that drive consumer purchasing decisions.

By constructing and testing experimentally a research model that reveals a thorough analysis of pertinent literature and identifies multiple important elements influencing consumer behavior in the lifestyle category, this paper adds to the body of knowledge on marketing. Practical ramifications for lifestyle firms are examined, along with suggestions for improving their social media tactics, in light of the findings.

This study aims to conduct a systematic literature review on the Broaden-and-Build theory (BBT) in marketing to consolidate its applications, examine its impact on consumer behavior and outline directions for future research.

Using the theory, context, characteristics, methodology framework, the authors analyzed 75 peer-reviewed articles from Scopus spanning 2000–2023. This review categorizes BBT’s integration in marketing, examining methodological trends, variable relationships and domain applications to reveal current research gaps.

Results indicate a growing integration of BBT in consumer behavior research, identifying six key application categories (e.g. brand loyalty and digital engagement) and eight recurring themes (e.g. cognitive broadening and resource-building). The findings show that, although BBT’s focus on positive emotions is established in traditional marketing, gaps remain in digital marketing, sales and tourism/hospitality, especially regarding BBT’s unique cognitive and resource-building effects on consumer engagement.

This review’s focus on English-language, peer-reviewed sources may limit comprehensiveness.

This study offers actionable strategies for marketers to apply BBT, suggesting the design of emotionally resonant campaigns that enhance digital engagement, foster brand loyalty and maximize consumer well-being.

This paper maps BBT’s underexplored domains in marketing, emphasizing its theoretical and practical applications. It uncovers the relationship between positive emotions and consumer engagement, demonstrating how BBT can inform effective marketing strategies in areas such as digital engagement and brand loyalty, thus offering a roadmap for future research.

This paper aims to address the gaps in current research by exploring how blockchain technology influences corporate green innovation.

This study investigates the potential of blockchain technology to stimulate the green innovation of companies using the difference-in-difference model with a panel data set of 1,803 Chinese listed companies from 2012 to 2019.

The application of blockchain significantly increases the number of green invention patents obtained by companies but has no significant impact on green utility model patents, that is, blockchain applications improve the quality rather than the quantity of green innovation. The role of blockchain in promoting green innovation is particularly pronounced in state-owned enterprises, non-heavily polluting industries and older companies. The use of blockchain technology helps reduce sales costs and boosts research and development investments, thereby encouraging green innovation. Additionally, a company’s internal control quality plays a moderating effect.

Firstly, previous research on blockchain has primarily centered on its relationship with supply chain management. This article empirically tests the impact of blockchain applications on the green innovation of companies using the DID method. Secondly, current studies mainly explore the influencing factors on green invention patents. This article examines the impact of blockchain applications on both green invention patents and green utility model patents and identifies distinct influencing effects. Finally, this article introduces the internal control mechanism of enterprises into the DID model and explores the potential impact of the quality of internal control on the relationship between blockchain and green innovation.

This study aims to develop an improved understanding of the formation of citizens' purchase intention to increase the adoption of prefabricated housing (PH).

An integrative model of the theory of planned behavior (TPB) and norm activation model (NAM) was proposed based on previous studies. To verify the conceptual model, an analysis was conducted after data collection from a questionnaire survey. Lastly, findings were presented by explaining the formation of purchase intention in the egoistic and altruistic contexts. Practical implications were likewise discussed.

Findings manifest that citizens' purchase intention is influenced by egoistic and altruistic cognitions. An effective strategy is to show citizens the pro-environmental features of PH to promote its adoption because they value the environmental performance of housing. Meanwhile, consumers' social fitness also plays an essential role in decision-making, and the dual contradiction in the PH market is revealed.

This study extends the knowledge of psychological decision-making theories in the field of purchase intention toward PH by proposing an integrative framework of TPB and NAM. Results indicate a systematic and comprehensive understanding of consumers' decision-making in the PH domain. Moreover, results of this research contribute to specifying and refining the applicable contexts of TPB and NAM by adding two antecedents: subjective knowledge and environmental concern. This research contributes to the literature by being one of the first to investigate purchase intention toward a high-cost product with invisible technological innovation.

The development of financial technology (fintech), especially digital payments (e-payments), aims to increase the efficiency and effectiveness of economic transactions. This study aims to see the extent to which microentrepreneurs in Indonesia and Malaysia take advantage of the existence of e-payments in developing their business and the factors that influence the adoption of e-payments.

This study uses qualitative and quantitative approach. For quantitative approach, partial least squares structural equation modeling (PLS-SEM 4.0) was used to analyze the data. Using the nonprobability convenient sampling technique, this study collected 400 respondents from microenterprises in Indonesia and Malaysia in various regions.

Most of the microentrepreneurs in Indonesia and Malaysia have used fintech platforms, especially e-wallet and ATM debit. However, for quick response code-based fintech for business transactions, most microentrepreneurs have not taken advantage of the platform. Then the results of the digital payment adoption factor also differ for each country.

This study is valuable for decision-makers and regulators. These results can be used to find a roadmap for regulators to build a digital economy, especially digital payments for microenterprises in both countries. In addition, these results can be used as a basis for making policies regarding digital payments.

To the best of the authors’ knowledge, this is the first study to compare e-payment adoption by microentrepreneurs in Indonesia and Malaysia. Indonesia and Malaysia are two countries in the Southeast Asia region that have great attention in fintech development. This study provides new insights about fintech, especially digital payments as a strategic approach in the digitalization era.