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Infill materials play a pivotal role in determining buildings’ life cycle costing (LCC) and environmental impacts. International standards prescribe LCC and life cycle assessments (LCA) to assess materials’ economic and environmental sustainability. The existing methods of LCC and LCA are tedious and time-consuming, reducing their practical application. This study sought to integrate LCC and LCA with building information modeling (BIM) to develop a swift and efficient approach for evaluating the life cycle performance of infill materials.

The BIM model for a case study was prepared using Autodesk Revit®, and the study included four infill materials (lightweight aggregate concrete block (LECA), autoclaved cellular concrete (AAC), concrete masonry and bricks). LCC was conducted using Revit® and Autodesk Insight 360® to estimate costs incurred across different project phases. LCA was conducted using “One Click LCA®,” a BIM-based platform featuring a comprehensive material inventory. Carbon emissions, acidification, and eutrophication were chosen as environmental impact factors for LCA.

LECA was the preferred choice due to its lower cost and environmental impact. Its lifetime cost of $440,618 was 5.4% lower than bricks’, with 2.8% lower CO₂ emissions than AAC’s, which were second-place options, respectively. LECA had 6.4 and 27% lower costs than concrete blocks, and AAC’s carbon emissions were 32 and 58% lower than concrete blocks and bricks, respectively.

BIM has been employed for life cycle analysis in existing literature, but its efficacy in evaluating the lifetime costs and environmental impacts of infill materials remains unexplored. The current study presents a BIM-based approach for conducting LCC and LCA of infill materials, facilitating informed decision-making during the planning phase and promoting sustainable construction practices.

In the process of reporting accounting information, the auditor’s objective is to detect possible misstatements and errors in accounting information. Audit evidence aids auditors in providing reasonable assurance about the quality of financial reporting. Studying the quality of family firms’ financial reporting is of higher importance relative to non-family firms due to lower risk of accounting manipulation. Therefore, the purpose of this paper is to examine the relationship between family ownership structure and financial reporting quality from an auditing perspective.

To analyze the research hypotheses, the authors use a sample data consisted of 221 companies listed on the Tehran Stock Exchange (including 52 family and 169 non-family firms) over a five-year span from 2011 to 2015.

Using multivariate regression analysis of panel data, our results indicate that audit risk in family firms is lower than their counterparts. Likewise, the findings are indicative of lower audit fees paid by family firms as compared to non-family ones. The authors also find that auditors put more effort in family firms and thus audit effort is more significant for these kinds of firms.

The study focuses on family ownership and financial reporting quality in a developing country like Iran and the results of the study may be beneficial to other developing nations, as Iran stock market possesses some unique features which are not normally prevailing in other equity markets, even in the Middle East.

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management.

The sample of this study is 490 companies listed on the Malaysian Stock Exchange during the period 2013–2016 (1,960 company-year observations). The regression of a feasible generalized least square was used for data analysis. The authors use three regression models ordinary least squares, panel-corrected standard errors and Driscoll–Kraay standard errors to corroborate the findings and also examine alternative REM measures.

Analysis of the data shows that family, foreign and institutional ownership has a positive link with the quality of financial reporting and, to a large extent, is capable of alleviating REM. The findings also indicate that some form of OWS significantly affects REM, corroborating existing theories on corporate governance (CG) and the perspectives of practitioners.

The evidence concerns the significant role played by the OWS in reducing REM activities. The findings are useful in support of regulatory activities, particularly in the design of policies to regulate the OWS. The results may also provide useful insights to inform other policymakers, investors, shareholders and researchers about the active role of family, foreign and institutional investors in monitoring Malaysia's public listed companies (PLCs) to strengthen CG practices. This also leads to less REM and enhances the quality of financial reporting.

To the authors' knowledge, this work is pioneering research from a developing country, specifically from Malaysia, to investigate the manner in which all possible OWSs influence REM. More importantly, the study recommends that regulators and researchers do not envisage OWS as a holistic phenomenon.

This research aims to investigate the impact of servant leadership on knowledge management and its subsequent connection to cost-saving innovation. The study further explored these relationships by examining the mediating roles of innovation capabilities and technological volatility.

The research is applied in purpose and employs a descriptive-survey method for data collection. It follows a qualitative-quantitative approach, utilizing expert interviews in the qualitative phase. The sample consists of 35 managers and expert professors with knowledge management experience in universities and high-tech industries, selected through the snowball method. Data collected from Iranian organizations were analyzed using AMOS software.

The results revealed a positive correlation between servant leadership and knowledge management. Knowledge management demonstrated a significant positive relationship with cost-saving innovation. Additionally, technological volatility and innovation capabilities were identified as crucial factors influencing the connection between knowledge management and innovation, particularly in promoting frugality.

While this research provides a comprehensive model, it acknowledges specific limitations that warrant further investigation. The study predominantly focused on Iranian organizations, suggesting an opportunity to broaden its scope to include diverse organizational perspectives from various cultural and geographical contexts. Moreover, a promising avenue for future research involves exploring entrepreneurial orientation as a potential mediating variable. Given its significant impact on organizational dynamics, introducing entrepreneurial orientation could enhance our understanding of its effects on both knowledge management and the promotion of frugal innovation. This expansion may illuminate the intricate interplay between entrepreneurial orientation, knowledge processes and innovative practices, contributing to a more sophisticated discussion on effective organizational strategies.

The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In addition, the impact of firm’s political connections (PCs) on EM is investigated, as well as whether it moderates the relationship between CG and EM.

Fixed-effects model is used on a sample of non-financial firms across the GCC countries to test the hypotheses. Moreover, a two-stage least squares method and a propensity score matching procedure are used to mitigate potential reverse causality and sample selection bias.

This study reveals that CG mechanisms such as board size and board independence are negatively associated with EM, while CEO duality is positively association with EM. In addition, this study shows that institutional ownership and blockholders do not influence EM. Furthermore, PCs are shown to play a moderating role in the relationship between CG and EM. The results of this study are robust to endogeneity testing and to alternative measures of CG.

Because of a lack of data, the authors do not consider additional CG attributes such as tenure, education and age of board members. Future research could explore the impact of these attributes when data becomes available.

This study provides valuable insights for government officials, policymakers, standard-setters, regulators and corporations by presenting new evidence on the relationship among CG, PCs and EM. Moreover, this study underscores that, in the absence of a strong institutional infrastructure and investor protection, relying solely on strong CG and Islamic values and GCC culture may have a limited impact on effective monitoring of opportunistic managerial behaviors.

This study contributes to existing literature with a specific focus on the unique political, legal, institutional, social and cultural setting of the GCC region. Moreover, this study provides new insights that PCs serve as a governance mechanism in mitigating EM because relatively little attention has been given to the impact of PCs in improving accounting outcomes, especially in the context of the GCC region where Islamic ethical norms often shape business practices.

The paper aims to explore and explain sustainable behaviours in an organizational context using self-determination theory, suggesting that individuals are likely to be engaged in green practices when supported by their needs.

The study used three waves of longitudinal design, consisting of 702 executives in leadership roles across public and private companies with an average of 15–20 years of work experience. Professionals working throughout PAN India, the USA, Germany and Australia provided us with the data.

Green transformational leaderships play a pivot in fostering optimism in employees when recrafting their work. Employees being encouraged to evaluate their jobs within the organization’s capacity would bring meaningful change and envision a sustainable future. All the study hypotheses were supported, highlighting the importance of green-focused leadership with individual agencies in line with the organization’s green values.

Using sustainable practices advances organizations in providing green commitment through leadership. Implementing this in the organization can help achieve long-term success by ensuring sustainable practices are embedded in culture rather than a peripheral initiative promoting sustainable decision-making and behaviours.

The study provides insights into the factors influencing decisions to maintain and adopt sustainable practices by providing a deeper understanding of green behaviour change and strategies for promoting pro-environmental strategies in organizations.

Purpose: This study is the complex interplay among corporate social responsibility (CSR), governance, and ethics in the context of tourism management in India. It shows us how businesses engage in sustainable practices that contribute to social economics tourism.

Methodology: This research takes a multi-face approach, theoretical framework, and practice case study to indicate the relationship based on the CSR corporate governance, and business ethics. The study shows that the real case study in Jaipur and Indore.

Research limitations and implications: Given the limitations of the case study research, such as potential basis and limited generalization, this study is necessary for future empirical investigation to validate and expand upon the findings presented here.

Social implications: The chapter discusses the societal significance of business practices. It promotes greater corporate engagement in addressing social, environmental, and economic challenges by showing the positive impact of CSR initiatives on local communities.

Findings: Through case studies and empirical analysis, this chapter reveals how CSR initiatives can improve corporate governance, promote ethical business practices, and positively impact the local economy and environment. It also shows how important evidence-based decision-making matters.

Originality/value: In India's tourism management context, this chapter comprehensively examines corporate governance, business ethics, and CSR. Its usefulness provides practical insights into the practical ramifications of responsible business practices.

This study aims to demonstrate the impact of Sharia-compliance (SC) on attracting various types of investment, including foreign, family, institutional, royal, government and large individual investments.

The sample comprises 168 nonfinancial companies listed in the financial markets of the Gulf Cooperation Council (GCC) countries from 2009 to 2019, totaling 1,848 observations. The researchers used the ordinary least squares panel data method, with additional tests conducted using the two-stage least squares method.

The results indicate a negative relationship between SC and both foreign and institutional investments. Conversely, there is a positive relationship between SC and both family investment and large individual investor investment. Furthermore, the study found no significant relationship between SC and both government and royal investments (RIs).

The study enhances understanding of the role of Sharia-compliant companies in attracting investment. For managers of such companies, there is a need to make their firms more appealing to diverse investor types. Current and potential investors in Sharia-compliant companies should be aware of the investor nature controlling these companies. This study is beneficial for policymakers and regulators to assess the impact of Islamic Sharia-imposed restrictions on financial decision-making in companies. Policymakers should develop and monitor indicators of companies’ adherence to SC law in the six GCC countries and should also issue rules to enhance Sharia-compliant companies’ commitment to governance and transparency.

To the best of the authors’ knowledge, this study is the first of its kind to address the impact of SC on attracting different investment types. It includes six distinct investment types, notably RI, a significant variable in GCC countries’ business environment due to the considerable wealth and influence of royal family members.

The study aims to understand how corporate social responsibility (CSR) and happiness are used together in various research studies to serve the ultimate goal of corporate sustainability (CS), which in turn contributes to sustainable development.

A systematic literature review (SLR) was made using Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method in the two most-reputable databases of Web of Science (WoS) and Scopus, revealing a final list of 54 studies to analyse.

The review concludes that the literature on CSR and happiness provides three main findings: first, concerning the pillars of sustainability, most of the studies concentrate on people, neglecting the planet and profit, second, employees are subject to the highest number of studies as the target of CSR initiative and third, almost all studies employed the hedonic aspect of happiness in CSR literature.

This particular research finding points to the need for developing a comprehensive framework to assess stakeholder happiness from both hedonic and eudaimonic aspects from a CSR perspective which is then represented under the three pillars of sustainability.

To contribute to the ultimate goal of CS, management would design CSR initiatives for all stakeholders to increase both hedonic and eudaimonic happiness of them.

The literature provides reviews of research in CSR and happiness separately; however, there is not any research revealing how these two concepts are used together in studies and how this association could be read to serve the goal of CS.