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Using a sample of 9,898 firm-year observations from 1,821 unique Chinese listed firms over the period from 2004 to 2019, this study aims to investigate whether the market rewards meeting or beating analyst earnings expectations (MBE).

The authors use an event study methodology to capture market reactions to MBE.

The authors document a stock return premium for beating analyst forecasts by a wide margin. However, there is no stock return premium for firms that meet or just beat analyst forecasts, suggesting that the market is skeptical of earnings management by these firms. This market underreaction is more pronounced for firms with weak external monitoring. Further analysis shows that meeting or just beating analyst forecasts is indicative of superior future financial performance. The authors do not find firms using earnings management to meet or just beat analyst forecasts.

The authors provide evidence of market underreaction to meeting or just beating analyst forecasts, with the market's over-skepticism of earnings management being a plausible mechanism for this phenomenon.

The findings of this study are informative to researchers, market participants and regulators concerned about the impact of analysts and earnings management and interested in detecting and constraining managers' earnings management.

The authors provide new insights into how the market reacts to MBE by showing that the market appears to focus on using meeting or just beating analyst forecasts as an indicator of earnings management, while it does not detect managed MBE. Meeting or just beating analyst forecasts is commonly used as a proxy for earnings management in the literature. However, the findings suggest that it is a noisy proxy for earnings management.

This study explored the experiences of Irish emergency medical services (EMS) first responders during the first nationwide restrictions to curb the spread of COVID-19.

A systematic literature review (SLR) of research into healthcare workers' and first responders' experiences during the COVID-19 and 2003 SARS pandemics was performed. The SLR informed the content of an online questionnaire distributed via the Irish Pre-Hospital Emergency Care Council to 2,092 first responders on its live register. Data analysis used both descriptive and content analysis.

EMS first responders faced many challenges including PPE quality, training on its use, issues with decontamination facilities, and organisational effectiveness. Emotional challenges included the anxiety experienced, the impact on families, and ethical dilemmas confronted related to patient care. Positive findings also emerged, such as first responders' dedication to working through the pandemic, collegiality, and the community goodwill displayed.

While investigations of the impact of the COVID-19 pandemic on healthcare workers have been undertaken globally, studies focussing exclusively on the experiences of EMS first responders have been rare. This study addressed this knowledge gap, providing an insight into the challenges and successes experienced by first responders and identifying opportunities for learning that can be applied to future public health emergencies.

This paper investigated the organizational adoption of big data analytics (BDA) in the context of supply chain planning (SCP) to conceptualize how resources are orchestrated for organizational BDA adoption and to elucidate how resources and capabilities intervene with the resource management process during BDA adoption.

This research elaborated on the resource orchestration theory and technology innovation adoption literature to shed light on BDA adoption with multiple case studies.

A framework for the resource orchestration process in BDA adoption is presented. The authors associated the development and deployment of relevant individual, technological and organizational resources and capabilities with the phases of organizational BDA adoption and implementation. The authors highlighted that organizational BDA adoption can be initiated before consolidating the full resource portfolio. Resource acquisition, capability development and internalization of competences can take place alongside BDA adoption through structured processes and governance mechanisms.

A relevant discussion identifying the capability gap and provides insight into potential paths of organizational BDA adoption is presented.

The authors call for attention from policymakers and academics to reflect on the changes in the expected capabilities of supply chain planners to facilitate industry-wide BDA transition.

This study opens the black box of organizational BDA adoption by emphasizing and scrutinizing the role of resource management actions.

This study aims to investigate the relationships between firms’ strategic planning (SP), leadership and technology transfer competence (TTC) by specifically incorporating the mediating role of strategic quality management (SQM).

This study performs structural equation modeling using AMOS on survey data collected from 200 Turkish firms operating in multiple industries and sectors.

This study finds that leadership in Turkish firms operating in multiple sectors is positively associated with SQM. This study further finds that SQM positively influences Turkish firms’ TTC and mediates the roles of SP and leadership in TTC.

A key research implication from this study relates to the mediating role of SQM in TTC in an emerging economy context. This study highlights that SP and leadership can play an essential role in TTC through the mediating mechanism of SQM. Consequently, SQM emerges as a crucial linking pin in conveying the impact of quality management practices on technology transfer in emerging markets.

An essential managerial implication of this study relates to the critical roles of leadership, SP and SQM in TTC. For the managers of firms operating in a relatively uncertain emerging context such as Turkey, it is essential to adopt a supportive and empowering leadership style, where open communication and innovative activities are viewed positively and SQM is adopted holistically. Also, SP should be streamlined throughout the firm and followed by SQM to support TTC.

This paper links the technology (and knowledge) management and the strategy and leadership literature streams by focusing on the mechanisms of technology transfer and delving into the linkages between SQM, leadership, SP and TTC. It specifically presents SP and leadership as precursors to SQM in their joint influence on TTC. Accordingly, this research bridges technology, strategy and leadership research and provides a broader picture of technology transfer that encompasses the joint role of different processes in firms’ TTC.

The main objective of this article is to visualize the structure and trends of pro-environmental behavior (PEB) between 1999 and 2023 through mapping and in-depth analysis. The aim is to analyze PEB, which has received considerable academic attention in recent years due to its key role in the conservation of the environment and the protection of local communities in tourist destinations. This paper provides an important summary of the recent research that has explored the role that tourists have in protecting the environment through PEB.

This study presents a visual analysis of 2005 scholarly articles between the years 1999 and 2023 related to PEB. Using the knowledge mapping based on VOSviewer it presents the current status of research, which includes the analysis of citation analysis, co-citation analysis, co-citation network and longitudinal analysis.

PEB is an emerging topic due to its relevance to protecting the environment in the context of travel. The citation and co-citation analysis show the relevance of the behavior of tourists with regard to protecting the environment. The co-word analysis highlights the current significance of research concerning green hotels and the destination image of environmentally responsible destinations.

This study sheds light on the current research progress of PEB in the context of tourism through a comprehensive analysis (citation, co-citation and co-word). In addition, we provide theories and factors that have been previously used to study PEB in the context of tourism. The findings contribute to a broad and diverse understanding of the concept of PEB, which can provide important insights for policymakers in formulating management strategies and policies aimed at reducing environmental impacts in destinations.

The theory of consumption values (TCV) has successfully explained much consumer choice behavior, but few studies have investigated the values that drive food-delivery application (FDA) use. This study aims to bridge this gap by extending the TCV to the FDA context to examine food consumption-related values and interpreting and rechristening generic consumption values to adapt the TCV to the FDA context.

An explorative mixed-method research approach was taken to conduct focus group discussions with 20 target users to develop the questionnaire and then administer it for a cross-sectional survey (pen and pencil) to FDA users aged 22–65 years; 423 complete responses so received were analyzed using structural equation modeling.

The findings show that epistemic value (“visibility”) is the chief driver of purchase intentions toward FDAs, followed by conditional (“affordances”), price (part of functional value) and social value (“prestige”). Food-safety concerns and health consciousness (proposed as part of functional value) did not share any statistically significant association with purchase intentions toward FDAs.

The findings of this study are insightful for FDA service providers competing for higher shares in the market by helping them understand ways to influence consumer choices and purchase intentions.

It is the first study that combines FDAs 2014 an online service that it is attracting a lot of investment 2014and TCV which has continued to be one of the most relevant theories of consumer behavior. It extends the TCV by adapting it to the FDA context with food-consumption-related values. Thus, it adds to the relatively scant literature on FDAs on the whole which is essential, as FDAs represent the business model of new economy, i.e. online-to-offline (O2O). Finally, this study formulates a conceptual framework that may serve as the basis of future research.

The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.

The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.

The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.

In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.

This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.

The purpose of this paper is to address the following question: Can a bank capitalize on its well-established self-service technologies (SSTs) in order to entice customers to adopt a newly introduced SST, namely, mobile banking? More specifically, it proposes an integrative model that simultaneously investigates the transference effects of attitudes, trust and the contagious influences of social pressures on mobile banking adoption intentions.

Structural equation modeling is applied to data collected from banks’ clients who are actually non-users of mobile banking.

The results indicate that attitude toward and trust in mobile banking along with coercive, normative and mimetic pressures are key antecedents to mobile banking adoption intentions. In addition, attitudes toward automated teller machines (ATMs) and online banking significantly predict attitude toward mobile banking. The results also support the effects of trust in ATMs as well as trust in online banking on trust in mobile banking. Moreover, predicted differences in the relative effects of attitude and trust are supported. Particularly, attitude toward online banking has a stronger impact on attitude toward mobile banking compared to the impact of attitude toward ATMs. In the same vein, the effect of trust in online banking on mobile banking is significantly stronger than the effect of trust in ATMs.

The study’s results hint at some practical and worthwhile guidelines for banks that can be leveraged in communication campaigns aiming at boosting the adoption rates of mobile banking. Banks can take advantage of the transference effects of the established attitudes toward and trusting beliefs in their mature SSTs as well as the contagious social influences in inducing the adoption of a newly introduced SST.

The present study represents a first step toward generating new insights into the role of the joint effects of attitudes, trust and social influences in the adoption of a new SST.

Promoting health literacy, i.e. the ability to access, collect, understand and use health-related information, is high on the health policy agenda across the world. The digitization of health-care calls for a reframing of health literacy in the cyber-physical environment. The article systematizes current scientific knowledge about digital health literacy and investigates the role of health-care organizations in delivering health literate health-care services in a digital environment.

A literature review was accomplished. A targeted query to collect relevant scientific contributions was run on PubMed, Scopus and Web of Science. A narrative approach was undertaken to summarize the study findings and to envision avenues for further development in the field of digital health literacy.

Digital health literacy has peculiar attributes as compared with health literacy. Patients may suffer from a lack of human touch when they access health services in the digital environment. This may impair their ability to collect health information and to appropriately use it to co-create value and to co-produce health promotion and risk prevention services. Health-care organizations should strive for increasing the patients’ ability to navigate the digital health-care environment and boosting the latter’s value co-creation capability.

Tailored solutions should be designed to promote digital health literacy at the individual and organizational level. On the one hand, attention should be paid to the patients’ special digital information needs and to avoid flaws in their ability to contribute to health services’ co-production. On the other hand, health-care organizations should be involved in the design of user-friendly e-health solutions, which aim at engaging patients in value co-creation.

This contribution is a first attempt to systematize extant scientific knowledge in the field of digital health literacy specifically focused on the strategies and initiatives that health-care organizations may take to address the limited digital health literacy pandemic.

Due to its fast growth, cross-border e-commerce (CBEC) is becoming a popular internationalization model, especially in those destination markets with impressive e-commerce development like China. However, CBEC also brings new logistics challenges and uncertainty. This paper aims to understand how companies cope with logistics uncertainty in this field and whether the different types of uncertainty influence the risk management strategies adopted to face them.

A survey targeting online exporters to China and third-party forwarding logistics service providers (3PFLs) is conducted. A structural equation model (SEM) analysis is performed to test the possible relationship between the adopted risk management strategies and the types of uncertainty. The type, industry and size of the company, as well as the distance between the company's home country and China, are used as control variables in the study. Survey results are enriched via interviews with some of the respondents.

The risk management strategies adopted are dependent on the type of logistics uncertainty that the companies face and, to a minor extent, on the industry the company operates in. Conversely, no significant influence is exerted by other types of control factors, i.e. home country, company size or company type.

The paper investigates logistics uncertainty and risk management approaches in the novel context of CBEC. A systematic review of relevant sources of uncertainty is offered to help both scholars and practitioners understand the current complexities of CBEC. From a theoretical perspective, the paper models the investigated concepts in light of the contingency approach. From a practical perspective, results can be of interest since the list of proposed items can support risk identification and evaluation while the interviews with managers can provide insights on risk management practices.