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The purpose of this study is to investigate how compensation committee structure or characteristic impacts say on pay (SOP) voting dissent and the impact of SOP dissent on chief executive officer (CEO) turnover.

The authors use corporate governance and SOP data to test the relationships amongst variables. Additional analysis is performed using one-to-one propensity-score matched samples.

The authors find that firm-years with at least a female member present on the compensation committee are associated with lower SOP dissent. The authors find mixed results of the impact of SOP dissent on CEO turnover.

This paper suggests that diversity on the compensation committee, particularly the presence of at least a female member on the committee, serves as an important determinant of SOP voting outcome in the USA. The paper provides policymakers and practitioners with insights into factors influencing SOP voting outcomes and implications of SOP dissent for firms.

The findings of this paper contribute to the corporate governance literature by enhancing the understanding of the role of the compensation committee as it relates to SOP dissent and effect of SOP dissent on CEO turnover.

This study examines the relation between internal control material weakness (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Our measures of real earnings management are abnormal cash flow from operations (ABCFOs), abnormal discretionary expenses (ABDISEXP), and abnormal production cost (ABPROD). We use a sample of 1,824 manufacturing firms over the period 2004–2011 to run regressions of ABCFO, ABDISEXP, and ABPROD on ICMW and other independent variables. We find that ICMW is negatively associated with ABCFOs. Another result that emerges from this study is a positive relation between ICMW and ABPROD. Our results imply that manufacturing firms with materially weak internal controls predominantly use overproduction and excessive price discounts to manage operational activities to achieve earnings targets. As SOX Section 404 is designed to reduce the instances of firms having ICMW, our finding that ICMW firms engage in real earnings management suggests that the use of real earnings management could be reduced as SOX Section 404 succeeds in reducing ICMW.

The purpose of this paper is to examine the timing and the determinants of electing Statement of Financial Accounting Standard (SFAS) No. 159 in the banking industry.

The authors hypothesize certain factors that will potentially affect banks' election decisions and separate banks into three groups: early electors, late electors and non‐electors by hand‐collecting the election decisions and the timing of the election decisions. Univariate and logit rank regressions are used to identify the determining factors between electors (vs non‐electors) and between early electors (vs late electors).

The authors find that compared to banks not electing SFAS No. 159 (non‐electors), banks electing SFAS No. 159 (early electors as well as late electors) face greater earnings pressures, have less volatile earnings and larger size, and are active in hedging activities. In addition, compared to banks electing SFAS No. 159 at required election date (late electors), banks electing SFAS No. 159 early (early electors) have weak financial strength, less volatile earnings, and are more likely to be audited by non‐Big‐4 auditors.

The study only focuses on the banking industry, so the results from may not be generalized to other industries. Future studies could explore how SFAS No. 159 impacts firms in different industries.

The authors' overall results suggest that the banks might have many considerations in mind when they elect to use SFAS No. 159. The results provide useful information for regulatory bodies to evaluate the efficacy of issuing the standard. Early electors could have exploited the opportunities provided by the transition provisions of this standard to boost their regulatory capital ratios.

The purpose of this study is to examine the impact of sustainable supply chain management (SSCM) practices on both competitive advantage (CA) and organizational performance (OP) in the manufacturing sector in Ethiopia.

Data for the study were collected from a sample of 221 manufacturing companies operating in the four manufacturing groups/sectors in Ethiopia. In addition, data analysis was performed using the partial least squares method, which is a variance-based Structural Equation Modeling approach in the Smart-PLS software version (SmartPLS 4.0).

Based on the statistical analysis of the collected data, it demonstrates that SSCM has a significant and positive impact on both competitive advantage and organizational performance. Furthermore, statistical findings offer proof of the clear connection between competitive advantage and organizational performance. Moreover, competitive advantage indirectly mediates the relationship between SSCM and OP.

The primary limitation of this research is its reliance on a cross-sectional design. The generalizability of the findings obtained from the present study may be hindered. The variable under investigation in this research assessed organizational performance, a concept that is widely acknowledged to be extremely dynamic.

The study provides managers and researchers with valuable information on Sustainable Supply Chain Management strategies and how they influence competitive advantage and organizational performance in commercial and industrial environments.

This paper adds to the body of knowledge by providing new data and empirical insights into the relationship between SSCM practices and the performance of manufacturing companies in Ethiopia.

This study evaluates the drivers that stimulate the adoption of integrated digital delivery (IDD) for sustainable construction. The study provides a comprehensive understanding of the complexities of the drivers of IDD and the means by which they contribute to the broader scheme of sustainable development in the construction industry.

This study conducted a mixed-method systematic review in two phases to identify and examine how the drivers of IDD contribute to sustainable development goals (SDGs) in literature. A total of 386 articles were retrieved for bibliometric analysis with the R-programming language, and 57 articles were selected for further systematic analysis.

Conclusively, 30 drivers were identified and categorized into six classes based on their practical commonalities. The study identified “resource development drivers” as the most prominent drivers. In addition, the study identified eight value domains stimulated by the drivers of IDD to achieve three SDGs in the construction industry. The study significantly contributes to knowledge by developing a framework of drivers of IDD to achieve SDG 9 (innovation, innovation and infrastructure), SDG 11 (sustainable cities and communities) and SDG 13 (climate change).

This study makes a significant contribution to knowledge by being the foremost on the drivers of IDD. Findings from this study provide a grounded understanding of the intricacies of the drivers that encourage the adoption of IDD for sustainable construction. For policy and corporate decision-making, findings of the sustainability value domains would be valuable for informed policy drafting and corporate evaluations of IDD adoption to achieve sustainable developments goals 9, 11 and 13. Lastly, the study proposes a viable framework to achieve sustainable construction, which serves as a guide for further deliberation on IDD adoption in the construction industry.

The launch of ChatGPT has brought the large language model (LLM)-based generative artificial intelligence (GAI) into the spotlight, triggering the interests of various stakeholders to seize the possible opportunities implicated by it. Nevertheless, there are also challenges that the stakeholders should observe when they are considering the potential of GAI. Given this backdrop, this study presents the viewpoints gathered from various subject experts on six identified areas.

Through an expert-based approach, this paper gathers the viewpoints of various subject experts on the identified areas of tourism and hospitality, marketing, retailing, service operations, manufacturing and healthcare.

The subject experts first share an overview of the use of GAI, followed by the relevant opportunities and challenges in implementing GAI in each identified area. Afterwards, based on the opportunities and challenges, the subject experts propose several research agendas for the stakeholders to consider.

This paper serves as a frontier in exploring the opportunities and challenges implicated by the GAI in six identified areas that this emerging technology would considerably influence. It is believed that the viewpoints offered by the subject experts would enlighten the stakeholders in the identified areas.

This study examines how carbon tools, including carbon accounting and management tools, can be created, used, modified and linked with other traditional management controls to materialise and effectuate organisations’ response strategies to multiple interacting logics in carbon management and the role of sustainability managers in these processes.

This study utilises the construct of accounting toolmaking, which refers to practices of adopting, adjusting and reconfiguring accounting tools to unfold how carbon tools are used as means to materialise responses to multiple interacting carbon management logics. It embraces a field study approach, whereby 38 sustainability managers and staff from 30 organisations in New Zealand were interviewed.

This study finds that carbon toolmaking is an important means to materialise and effectuate organisations’ response strategies to multiple interacting carbon management logics. Four response strategies are identified: separation, selective coupling, combination and hybridisation. Adopting activity involves considering the additionality, detailing, localising and cascading of carbon measures and targets and their linkage to the broader carbon management programme. In adjusting carbon tools, organisations adapt the frequency and orientation of carbon reporting, intensity of carbon monitoring and breadth of carbon information sharing. Through focusing on either procedural sequencing, assimilating, equating or integrating, toolmaking reconfigures the relationship between carbon tools and traditional management control systems. Together, these three toolmaking activities can be configured differently to construct carbon tools that are fit for purpose for each response strategy. These activities also enact certain roles on sustainability managers in the process of representing, communicating and/or transferring carbon information knowledge, which also facilitate different response strategies.

The study demonstrates the various carbon toolmaking practices that allow organisations to handle the multiple interacting logics in carbon management. The findings provide suggestions for organisations on how to adopt, adjust and reconfigure carbon tools to better embed the ecological logic in organisations’ strategies and operations.

The authors identify how carbon toolmaking materialises and effectuates organisations’ responses to multiple interacting logics in carbon management.

The purpose of this study was to explore the relationship between entrepreneurial passion for founding firms (EPFF) and persistence in venture start-ups and to examine the mediating role of searching and scanning alertness, association and connection alertness and evaluation and judgment alertness (i.e. entrepreneurial alertness).

Using a three-way parallel mediation involving searching and scanning alertness, association and connection alertness and evaluation and judgment alertness, on data from 342 serial entrepreneurs from Nigeria, the authors examined the influence of EPFF on persistence in venture start-ups, through a parallel mediation involving searching and scanning alertness, association and connection alertness and evaluation and judgment alertness.

The authors find that EPFF was not significantly related (positive) to persistence in venture start-ups, but that searching and scanning alertness, association and connection alertness and evaluation and judgment alertness mediated the path through which EPFF impacts persistence in venture start-ups. Thus, entrepreneurial alertness is relevant in explaining the relationship between EPFF and persistence in venture start-ups in Nigeria.

The findings of this study highlight the relevance of EPFF and alertness in explaining persistence in venture start-ups in Nigeria.

This paper, which originates in an English-as-a-foreign-language (EFL) classroom activity in Hong Kong, aims to explore English learners’ expressive and creative potential in writing by studying their work in the literary narrative genre.

A group of upper secondary students (15-16 years of age) with limited English resources and competence was enlisted to remake a folktale with visual and written prompts.

The writing samples demonstrate that these low-level EFL writers are able to refashion the narrative elements, and to communicate meanings for their own purposes. They exhibit logicality and problem-solving skills in their attempts to challenge and transform idea and to include themes of interest to them. There is also evidence of creative play with language in their use of dialogues and figures of speech.

These writing outcomes suggest the need to re-vision English language arts practices in increasingly diverse education systems. Genre-based instruction, with its emphasis on “writing to mean” as a social activity supported by learning to use language, could lead to widening EFL learners’ access to genre knowledge and to greater life chances.

A linguistics-based pedagogy scaffolding less able EFL writers while they learn to build effective narratives is identified as a way forward.

Although the idea of using narratives to engage EFL learners in writing is not entirely new, this paper contributes to the field by responding to low-level learners’ writing that goes beyond linguistic “correctness”, and developing strategies for supporting creativity and language play.