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This paper aims to explore the barriers and facilitators to psychosocial well-being among ethnic Nepali Bhutanese American older adults from the perspective of health care and service providers working with this population. Specifically, the authors aimed to understand health-care and service providers’ perceptions of the psychosocial well-being in this community and appropriate interventions.

Qualitative research methods were used to collect and analyze data in collaboration with a community-based organization. A total of ten participants were interviewed. Interviews were conducted in either English or Nepali, based on participant preference. An inductive thematic analysis approach was used to analyze the data.

Three major themes were generated from the analysis. The first two were in reference to perceived barriers to mental well-being among Bhutanese American older adults: isolation that older adults faced in the USA and shifting responsibilities and lifestyles that arose from the cultural and structural barriers in the USA. Throughout these themes, there was an understanding that acculturation threatened families’ connections to each other and impacted older adults’ connections with younger generations. The third theme, a perceived facilitator of well-being, was the power of storytelling to counteract feelings of isolation and disempowerment caused by shifting lifestyles felt by older adults, especially amid community events.

Bhutanese American older adults, many of whom have limited English proficiency, face numerous challenges, psychosocial stressors and factors contributing to well-being. Care for this population should prioritize dignity, empowerment and the incorporation of strengths within their narratives. Interventions and services tailored for older Bhutanese American adults need to be adapted to integrate multiple care systems.

The paper investigates whether firms’ exposure to information security risk influences firms’ costs of capital. Most IT firms highly rely on computer systems and network appliances; it may cause disasters if firms are involved in great information security risk. In the sample of Taiwan’s semiconductor firms during 2005–2016, we show that ISO 27001-certified firms (a well-known information security certificate) have lower costs of debt, but whether firms are ISO 27001-certified is not associated with firms’ costs of equity. Our findings are consistent with modern financial theories: debt holders, as put writers to firms’ value, benefit from firms’ lower information security risk, and better corporate governance, and thus lower firms’ costs of debt. On the other hand, equity holders should hold efficient portfolio through diversification and thus firms’ costs of equity should not be influenced by firms’ information security risk, which belongs to idiosyncratic risk in the portfolio theory.

The purpose is to explore the differences and similarities between fraudulent financial reporting detection and business failure prediction (BFP) models, especially in terms of which explanatory variables and methodologies are most effective.

In total, 52 financial variables were identified from previous studies as potentially significant. A number of Taiwanese firms experienced financial distress or were accused of fraudulent reporting in 2005. Data on these firms and their contemporaries were obtained from the Taiwan Economic Journal data bank and Taiwan Stock Exchange Corporation. Financial variables were calculated for the years 2003 and 2004. Three well‐known data mining algorithms were applied to build detection/prediction models for this sample: logistic regression, neural networks, and classification trees.

Many of the variables are effective at both detecting fraudulent financial reporting and predicting business failures. In terms of overall accuracy, logistic regression outperforms the other two algorithms for detecting fraudulent financial reporting. Whether logistic regression or a decision tree is best for BFP depends on the relative opportunity cost of misclassifying failing and healthy firms.

The financial factors used to detect fraudulent reporting are helpful for predicting business failure.

Talent management is conducted to maximize an organization's overall performance and efficiency which helps to serve as a competitive advantage. Human resource management is a concept which includes human-related activities, but talent management is a strategy which helps to get new talent, develop their skill sets and provide better employee engagement and experience to retain the top potential employees in an organization. Improvement in recruiting and retention of a workforce results from a well-executed talent acquisition approach. In the 21st century, employee retention has become a primary concern for the organizations specially with work from home and hybrid models.

The workforce for tomorrow is going to be very different from what it has been. Technology is transforming the way people work within organizations. The workplace is rapidly evolving in terms of people and processes and is going through a lot of technological changes. The terminologies such as automation, artificial intelligence, augmented reality and block chain technologies are slowly becoming part of the workplace and everyday activities of the organization.

The challenges are many and especially post-pandemic organizations are going through some major changes such as a mindset shift of employees to take up more remote working opportunities, building virtual teams, increase in the gig economy workers (contractual workers) and a diverse workforce which makes it even more challenging for the organization to manage and retain talent.

Agency problems are more severe for multinational corporations (MNCs) and multinational enterprises compared to their domestic counterparts. As companies develop diversified operations, their managers face more challenges. An incentive compensation structure has been designed to align the benefits of managers with those of shareholders. Additionally, corporate social responsibility (CSR) has become increasingly crucial for companies. MNCs must gain the trust of more investors to improve their corporate reputation and financial performance. CSR enables MNCs with a high sense of social responsibility to expand their investor base, reduce perceived risks, and decrease information asymmetry. Our empirical findings reveal that Taiwanese MNCs can enhance their performance by implementing cash-based compensation and pursuing CSR activities.

First, this study assesses the link between research and development (R&D) expenses and firm efficiency. Second, this study explores how family control moderates the link between the two.

This study uses two measures of time-based firm efficiency, namely, a window slacks-based measure (WSBM) and a window epsilon-based measure (WEBM) of data envelopment analysis (DEA). Then, 216 firm-year observations are analyzed in the Taiwanese cultural and creative industries from 2005 to 2017.

This study finds that R&D expenses significantly worsen firm efficiency, and that family control positively moderates this effect. A further test separating the sample into family-controlled and nonfamily-controlled firms indicates that R&D expenses negatively affect the efficiency of nonfamily-controlled firms but positively affect that of family-controlled firms.

The existing literature has examined the link between R&D expenses and corporate performance. However, the process by which R&D expenses affect corporate performance from a production perspective remains unknown.

Overall, this study provides insights for policymakers to scrutinize resource management and R&D expenses from the production and resource-based perspectives.

The objective of this paper is to stress the importance of detecting financial frauds in predicting business failures disclosed by the unexpected financial crisis brought by Enron, Worldcom and other corporate distresses involving accounting irregularities.

The most frequently used methodologies in predicting business failures, discriminant analysis and neural network (NN) (based on the Kolmogorov‐Gabor polynomial Volterra series algorithm) are used. This paper suggests a two‐stage NN procedure: the first stage detected the false financial statements, which were excluded from samples that used to predict the business failures at the second stage. The one‐stage discriminant analysis and the NN model are used to contrast the two‐stage approach in terms of accuracy rate.

The one‐stage NN model has a higher accuracy rate in identifying failed firms than the discriminant analysis, while the two‐stage NN approach has an even higher accuracy rate than the one‐stage NN model.

Detecting the fraudulent reporting in advance can effectively improve the accuracy rate of business failure predictions.

The paper draws attention to the importance of excluding fraudulent financial reporting to increase the accuracy rate in predicting business failures.

This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental sensitivity causes a significant difference in the relationship between a firm’s CSR disclosure and competitive advantage is also examined.

Data analysis is based on a regression model. Content analysis is performed to convert qualitative CSR information of Chinese firms into quantitative data, while intellectual capital (IC) is used as a proxy variable for competitive advantage.

The difference in competitive advantage impairment between environmentally sensitive industries (ESIs) and non-environmentally sensitive industries (NESIs) is significant. Further comparisons on the relationship between overall CSR disclosure and competitive advantage among state-owned enterprises, privately owned enterprises, ESIs and NESIs suggest that the relationship is negative.

The study extends research of strategic CSR to signaling theory and competitive advantage. In particular, a research using IC as a proxy for competitive advantage is rare. It also contributes to the literature on competitive advantage and strategic CSR by examining the effects of both CSR disclosure and IC.

This paper provides evidence related to stakeholders’ reaction to managers’ various CSR strategies in China. The contribution of this study is that it confirms that different CSR initiatives have different effects on the competitiveness of enterprises in China.

This study analyses the way various components of intellectual capital (IC), namely, human capital (HC), structural capital (SC), relational capital (RC) and innovation capital (INNC), act as mediators in the relationship between managerial ability (MA) and a firm’s ability to achieve growth.

This study employs data envelopment analysis to quantify the MA of 825 Taiwanese listed electronics companies from 2017 to 2022. The proxies of firm growth are return on asset growth, operating income growth and total asset growth. This study then utilises a three-step mediation analysis methodology to examine the relationships between MA, IC and firm growth.

Findings indicate that HC, SC, RC and INNC mediate the link between MA and firm growth. This suggests that competent managers can capitalise on the potential benefits of these investments to achieve firm growth.

Competent managers can utilise different IC investments to grow the financial performance and strength of their businesses. Managers should continually scan, secure opportunities and adjust their investments in knowledge assets in accordance with the dynamic capabilities view. That is, managers, in general, and operations managers, in particular, can implement guidelines that prioritise IC investments in the future to expedite firms’ development.

This study extends the existing frameworks that study investment variables as mediators between MA and firm outcomes. Most particularly, this study adopts four components of IC for measurement. Moreover, firm performance is measured using dynamic growth indicators rather than static measures.

The study aims to synthesize existing knowledge and proposes a research framework for building a resilient supply chain (SC) through artificial intelligence (AI) technology. It also identifies existing literature gaps and paves the way for a future research agenda.

A systematic literature review has been carried out to identify the peer-reviewed articles from Scopus and Web of Science databases. Then, the selected articles published between 2012 and 2023 are analyzed using descriptive and thematic analysis methods to unearth research gaps and offer new research directions.

Descriptive and thematic analysis reveals the overall development of literature on the role of AI for supply chain resilience (SCR). Based on the findings of the thematic analysis, the motivation, application, capability and outcome (MACO) framework has been developed and propositions have been proposed. Several future research directions have also been suggested in terms of theory, context and methodology (TCM).

The study provides a fresh perspective on the integration of AI technology within the realm of SCR. The developed MACO framework serves as a practical tool for supply chain management (SCM) professionals, offering a nuanced understanding of AI's applications across various functional areas to streamline operations, minimize waste and optimize resource utilization, thereby helping them in strategic planning.

This study contributes to the literature on the role of AI for building SCR by uncovering gaps, offering research directions and developing propositions for future research directions.