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This study examines the role of corporate governance on corporate tax avoidance from the developing country perspective of Malaysia.

A sample of 318 firm-year observations from 2016 to 2020 from the 100 largest listed companies in Malaysia was analysed using a fixed effects panel least squares regression model.

CEOs play a significant role in corporate tax avoidance in Malaysia. Specifically, they are motivated by money and power to engage in risky tax avoidance activity. It was also found that corporate governance mechanisms related to the board of directors have a limited effect on companies’ tax compliance issues.

This study’s findings can help regulators and policymakers understand the circumstances leading to increased tax aggressiveness as well as the limitations of certain governance mechanisms in curbing tax avoidance activity within companies. The findings can also assist shareholders and investors in formulating internal policies to create better alignment of their interests with those of management. The unique emerging economy evidence and insights from this study advance knowledge and can inspire fellow researchers in their future studies.

This study differs from most prior studies by examining the governance and tax issue from a developing country perspective, that of Malaysia. Developments in the country’s corporate governance framework and tax landscape in recent years make it relevant and interesting to investigate the issue in this emerging economy. Offering unique empirical evidence and insights from an emerging economy viewpoint, and with findings that may be generalised to other emerging economies sharing similar market traits (particularly ASEAN nations), this study enriches and extends the existing literature.

Despite the recent extending research on knowledge hiding, there is still scant research on social stressor phenomena-related contextual antecedent factors and new cognitive mechanisms of knowledge hiding behaviors. To shed new light on this unexplored gap, this research explores the multi-level moderated mediation model that examines how and when negative gossip experienced by targets in the workplace induces their knowledge hiding from coworkers drawing from the lens of social learning and cognitive theories. More specifically, this study aims to evaluate the relationship between negative workplace gossip and knowledge hiding via moral disengagement, and this mediation effect is also moderated by team relational conflict as a novel boundary condition.

This study collected multi-wave 338 employees’ data from 68 teams of cross-sectional industries in China, which were nested within teams. The collected nested nature data were analyzed by employing multi-level analysis based on hierarchical linear modeling.

The results suggested that negative workplace gossip first triggers moral disengagement and thereby, leads to knowledge hiding. Furthermore, the direct positive association between negative workplace gossip and moral disengagement was strengthened by increasing intra-team relational conflict. In addition, the mediation effect of moral disengagement between negative workplace gossip and knowledge hiding was also strengthened through increasing intra-team relational conflict.

This study first empirically examines the multi-level model using a new underlying mechanism (moral disengagement) and team-level boundary condition (relational conflict) and enriches the current literature on knowledge management and workplace gossip. Theoretical and practical implications of these findings and future research lines are also discussed, which will facilitate practitioners and academicians to curb counterproductive knowledge behavior.

The purpose of this systematic literature review (SLR) is to examine the theoretical landscape of knowledge hiding (KH) research, identifies prevailing theories, the different ways KH is understood within these theories and the underlying assumptions that shape these views. Based on this, ideas for further research are derived to advance the theoretical basis of KH studies.

Using a theory-based SLR, the authors analysed 170 scientific papers from Scopus and Web of Science. This involved thematic analysis to categorise theories frequently applied in KH research and a detailed examination to link core assumptions to these theoretical perspectives.

The analysis revealed a reliance on 86 distinct theories, with a notable emphasis on social exchange theory and conservation of resources theory. KH is predominantly conceptualised as a negative, objective, reactive and relational behaviour rooted in social reciprocity and resource conservation. The review uncovers the multifaceted nature of KH, challenging the field to incorporate broader theoretical views that encompass positive aspects, subjective experiences, strategic intentions and non-relational determinants of KH.

To the best of the authors’ knowledge, this is the first study to systematically map and analyse the theoretical underpinnings of KH research. It offers a unique contribution by categorising the diverse theories applied in KH studies and explicitly linking these theories to their inherent assumptions about KH. This approach provides a comprehensive overview that not only identifies gaps in the current research landscape but also proposes alternative theoretical perspectives for exploring KH, thereby setting a new direction for future studies in this field.

Knowledge hiding has become a great challenge for organizations. Therefore, this study aims to understand how humble leadership affects knowledge hiding. Specifically, this study aims to explore the mediating role of self-efficacy between humble leadership and knowledge-hiding and the moderating role of negative workplace gossip between humble leadership and self-efficacy.

As 63% of Pakistani employees are involved in knowledge-hiding, data were collected from 329 employees working in various organizations on a convenience basis using a questionnaire-based survey. Considering the potential problem of common method bias, the data were collected on two separate occasions. This study applied structural equation modeling for the analysis using AMOS software.

This study noted that when working with humble leaders, employees are less inclined to conceal their knowledge, and this relationship is mediated by self-efficacy. In addition, this study noted that individuals high in perceived negative gossip exhibit low self-efficacy even in the presence of humble leadership.

Cross-sectional time-lagged data of the study may restrict causality. Nevertheless, the findings contribute to the social learning theory by offering a more intricate comprehension of how knowledge-hiding can be tackled in the workplace. Further, this study suggests that humble leadership can be an effective strategy to overcome negative workplace behaviors.

Extending the existing literature on knowledge-hiding and drawing upon social learning theory, this study highlighted the role of humble leadership. The study not only reveals self-efficacy as a mediating mechanism between humble leadership and knowledge-hiding but also explores how negative gossip serves as a boundary condition to harm self-efficacy in the presence of humble leadership.

This study investigates how perceived political corruption, a generally overlooked corruption type, relates to firms' new product development (NPD) through perceived regulatory obstacles. It also examines firms' perceptions of business association support in this relationship, considering these associations' potential support for NPD.

This study conducted an empirical analysis of 1,663 firms in Turkey, a country noted for a history of legislative corruption, and in which there are strong business associations. Drawing the data from the World Bank's 2019 Enterprise Surveys Dataset, this study tested the hypotheses via the two-stage factor score regression method.

This study finds that perceived political corruption significantly relates to NPD negatively through perceived regulatory obstacles. It also finds that the perceived support of business associations to NPD is significantly greater when firms perceive regulatory obstacles but only slight political corruption.

As far as political corruption is concerned, this study reveals that corruption can also be the cause of regulatory obstacles, expanding the common view of corruption as a means of overcoming regulatory obstacles to NPD. In addition, it introduces the role of business associations in this relationship by revealing their support to NPD for different levels of perceived political corruption and regulatory obstacles.

The purpose of this study is to understand the psychological mechanism that affects consumer trust by focusing on the formation and influence process of psychological contracts, and taking this opportunity, explore the influence paths of food quality, food safety and service quality on consumer trust in the online food market, and provide theoretical suggestions for building trust in food businesses' consumers.

This study is based on an empirical investigation and uses partial least square structural equation modeling for analysis. Survey data were collected online from 359 APP users of online food transaction platforms in China.

Food quality, food safety and service quality influence consumer trust through the mediating effects of relational and transactional psychological contracts. However, the differences between these influencing paths are obvious and shift with changes in the marketing channels.

This study contributes to the body of consumer trust research by exploring online food transactions as an emerging trend in China. Some optimization strategies for food quality, food safety and service quality are provided for enterprises involved in online food transactions.

This is a pioneering study revealing psychological contracts as a missing but significant mediator between consumer trust and its antecedents.

Cyberloafing has been reported as a prevalent practice among employees and has been called the hidden epidemic killing business productivity. Given the importance of this issue, this study aims to propose and empirically test a research model to investigate the relationships between private demands, job stress and cyberloafing, premised on border theory, conservation of resources theory and general strain theory.

A total of 301 usable data were collected from employees who work in the ICT sector, using self-reported questionnaires that are subsequently analysed using Partial Least Square (PLS) structural equation modelling.

The results of this study have revealed that both private demands and job stress are positively related to cyberloafing. In addition, job stress is positively related to private demands and also partially mediates the relationship between private demands and cyberloafing. Therefore, the findings are suggestive of employee’s job resources being depleted when they cross between work and non-work domains as they attempt to satisfy their private demands. As a result, insufficient job resources channelled towards handling job-related demands results in job stress, followed by their engagement in cyberloafing behaviour as a coping mechanism.

The main theoretical contribution of this research is to expand upon the existing knowledge of the relationship between private demands and cyberloafing by demonstrating the mediating effect of job stress. Interestingly, the findings revealed that employees’ non-work domain can have a significant influence on both emotions and behaviours at work.

As a key driver of organizational agility, open innovation allows for improving time-to-market and complexity, which are the mechanisms that most significantly lower the risk of knowledge expropriation in emerging markets. For this reason, there is concern about the negative impacts of hiding knowledge in the context of inter-organizational collaborative work. Therefore, the research goal is to analyze the moderating effect of the three types of knowledge hiding (playing dumb, evasive hiding and rationalized hiding) on the relationship between open innovation (both inbound and outbound) and agility.

The research model was tested with survey data from a sample of 248 companies located in an emerging country, mostly from sectors of high turbulence in demand and technology.

None of the three types of knowledge hiding has a negative effect on the relationship between open innovation and agility. Surprisingly, evasive hiding has a positive and significant effect, specifically on the relationship between inbound open innovation and agility.

The study contributes to the discussion on the contradictory influence of knowledge hiding. Although the presence of knowledge hiding in business relationships with their external partners is undeniable, this research makes clear that, when faced with the particular need to be agile, businesses recognize that the benefits of open innovation in terms of time-to-market improvement and complexity outweigh the protectionism underlying hiding. Moreover, the study results suggest evasive hiding is essential for the inbound process to use time effectively and avoid wasting it in discussions that do not promote agility.

Malaysian rice wines (tapai) manufactured in small-scale industries are usually formulated based on personal experiences under minimally controlled conditions for generations, especially in Sabah, one of the East Malaysian states. However, the quality and safety of rice wines were receiving increased attention to ensure better quality control, particularly those produced on an industrial scale. Therefore, this research aims to determine the fermentation dynamics and consumers’ acceptance of Malaysian rice wines produced using different sasad (a local term for starter culture from Sabah).

The physicochemical [total soluble solids (TSS), alcohol content, total titratable acidity (TTA) and pH] and microbiological [total yeast and mould count (TYMC) and total lactic acid bacteria (LAB) count] changes in Malaysian rice wines were determined to better understand the fermentation process for future process optimisation. Additionally, sensory evaluations were conducted to determine the consumers’ preferences for the rice wines.

The overall fermentation dynamics of rice wines exhibited similar trends with slight variations between the samples, demonstrating the effect of microbial compositions of sasad on the quality of final rice wines. Additionally, consumer acceptance tests showed that rice wines with darker shades of yellow and a stronger alcoholic aroma were preferable.

This is the first research that provides important insights into both the fermentation dynamics and consumers’ acceptance of Malaysian traditional rice wines, enriching the rice wine literature from the academic perspective and contributing to the production of safe and high-quality rice wines.

This paper aims to examine the impact of adverse personality traits (alexithymia, social inhibition, negative affectivity) and supervisor knowledge hiding on individual knowledge hiding. This study also explores the moderating role of positive affectivity.

Partial least squares path modeling and data collected from 518 Polish employees with higher education and extensive professional experience recruited via an Ariadna survey panel were used to test the research hypotheses.

Two dimensions of alexithymia were considered: difficulty identifying feelings (DIF) and difficulty describing feelings (DDF). DIF has a direct impact on individual hiding, whereas DDF has an indirect impact, via social inhibition. Negative affectivity is a predictor of social inhibition, which enhances knowledge hiding. Positive affectivity slightly weakens the positive and strong effect of supervisor knowledge hiding on subordinate knowledge hiding.

Because alexithymia, social inhibition and negative affectivity may predispose employees to knowledge hiding, managers should identify these personality traits among job applicants and hired employees to make appropriate employment decisions. Moreover, managers should be aware that hiding knowledge by a supervisor may be imitated by subordinates.

Based on conservation of resources theory, this study investigates previously unexplored relationships among alexithymia, social inhibition, affectivity and knowledge hiding.