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Building on prior literature, this paper provides an empirical analysis of the impact of the Chinese institutional environment on its globalization patterns. A framework is presented through which distortive government policies act upon existing country and firm‐specific advantages, giving rise to institutional‐specific (dis)advantages. The applicability of this framework is then tested empirically through an unrestricted regression model that controls for the standard explanatory factors of inter‐country foreign direct investment (FDI) in comparing state and private sector outbound foreign direct investment (OFDI) determinants. This study concludes that institutional discrimination creates relative advantages for state‐owned firms at a cost to private enterprise, leading to divergences in IB strategies.

The CoViD-19 pandemic has brought about a panoply of institutional challenges both domestically and in the international arena. Classical constitutional theory thereby underwent a reinvention by the executive for the sake of speedy policy action and to the detriment of institutional control while favouring authoritarian forms of governance. This paper concerns itself with institutional responses to such developments, placing emphasis on the role of the judiciary and people*s in contesting emergency decrees and other executive orders, especially where fundamental rights are infringed upon. The paper aims to explore the difficulties arising with exerting absolute executive powers during the health crisis, the respective role assumed by constitutional courts and the impact of the new governance paradigm on forms of public contestation, also as a means of quasi institutional control.

Indeed, the right to health may be translated into political discourse and become foundational to security and public interest paradigms. This may result in a shrinking public space given the constraints to the freedom of movement. In the name of public safety, the (collective) right to assembly, expression and protest have been submitted to major limitations in that regard.

Ultimately, this re-opens debates on the meaning of absolute rights and contextualities of derogations, as well as the reconcilability of civil and political rights and economic, social and cultural rights. It also exposes social inequalities, social justice dimensions and vulnerabilities, often exacerbated by the health crisis; migrant rights demonstrably face particularly severe and intersectional forms of violations.

Particular values lie with the interdisciplinary approach embraced in this paper; the authors draw on a variety of social sciences disciplines to shed light on this very current issue. Both theoretical and empirical methods are used and combined here, making sense of the underlying logic of virus governance and its impacts on fundamental rights.

This paper seeks to propose that practical wisdom originating within the Chinese classical traditions has been instrumental in China's ascendance to the world stage. Its purpose is to analyze biographical data across 200 Chinese business leaders in order to gauge the relative influence of two competing ideologies – Maoism and Confucianism.

This paper is based on a two‐step design process. First, modern day leadership archetypes characterizing Maoist and Confucian ideology were developed from the literature. Second, these archetypes were applied in the content analysis of biographical data on Chinese business leaders.

There was evidence of both Maoism and Confucianism in the practices of Chinese business leaders. An unintended, third cohort of leaders emerged, representative of the younger end of the biographical distribution, who appear to embrace paradox in their ideological orientation.

There were three practical implications for management and leadership development: the importance of integrating the concept of paradox into management and leadership development curricula; the provision of illustrative alternatives to western world leadership exemplars; and increased emphasis on global leadership as an emergent phenomenon with particular attention to the burgeoning internationalization of Chinese enterprise and its associated ideologies.

The current leadership literature is dominated by western world exemplars. This paper offers an alternative view; one rich with the wisdom and classical traditions of the Chinese culture.

This paper aims to examine and compare the nature and extent of corporate social responsibility (CSR) reporting practices of companies in developing (BRICS [Brazil, Russia, India, China and South Africa]) and developed (the USA and the UK) countries.

Content analysis is conducted on the annual reports and websites of 325 companies listed on stock exchanges of developing markets and of developed markets (Brazil – IBrX 100, 46 companies; Russia – Broad Market Index, 50 companies; India – BSE 100, 50 companies; China – SSE 180, 29 companies; South Africa – FTSE/JSE All Share index, 50 companies; the USA – NYSE 100, 50 companies; the UK – FTSE 100, 50 companies). Descriptives are used to calculate company wise and item wise scores. T-test analysis is applied to check for significant differences between mean scores of developing and developed countries.

The findings of the study reflect that developed countries have higher CSR disclosure scores than developing countries. Overall, mean CSR disclosure score of developed countries is 53.5%, followed by that of the developing countries at 49.4%. Developed countries take lead in CSR disclosure for all the five categories, namely, human resources, community, environment, customer and product and others. The results of independent sample T-test suggest that mean disclosure score of developing nations is significantly different from developed nations.

As suggested by the results, the gap in the CSR disclosure scores between developing and developed group of countries is not an alarming one. However, developing countries should practice CSR in spirit and not just in letter. Focus should not be on just filling the pages in black and white, rather the essence of CSR should be attained for balanced development of the country. For instance, though developing country like India has high score of CSR disclosure in contrast to each of the developed country taken in the sample, yet the country is still battling with several issues such as poverty, over-population, corruption, poor standard of working conditions for the employees and environmental conservation. Sustenance should focus upon renewable sources of energy; efforts of employees should be acknowledged offering flexible working hours; consumer trust should be built by communicating authentic and accurate information about the product. As developing countries encounter several social and environmental problems, companies must endeavor to build a healthy nation keeping in mind the welfare of all stakeholders by practicing CSR.

This study overcomes the limitations of prior cross-country studies by taking a better representative sample with greater number of countries belonging to identifiable group of “developing” and “developed” nations and thus attempts to improve generalization and authenticity of results.

This study aims to explore the themes of “Fintech” and “Financial Inclusion” since their inception using bibliometric analysis and pave the way for future research agenda.

The research is based on 351 publications from the Scopus database, covering timespan from 2007 to September 2023. The bibliometric analysis involves performance metrics (e.g. publication year, notable articles, leading journals and influential authors) and scientific mapping (e.g. word map analysis, three-field plot, bibliographic coupling, co-occurrence network analysis and thematic mapping). Tools used include Biblioshiny for performance analysis and VOSviewer for visualization.

The bibliometric analysis reveals the publication trends, most influential authors, articles, journals, countries and important keywords. Subsequently, it presents the network connections among them in the “Fintech” and “Financial inclusion” fields. It identified emerging research diversifications in the literature on fintech and financial inclusion, while performance and citation analysis reveal significant growth in publications since 2019. Science mapping identifies four major clusters of research themes: measuring financial inclusion, leveraging data and analytics, technological change through infrastructure and access and usage of financial services. The study emphasizes the importance of Fintech in enhancing financial inclusion, particularly in developing regions.

The limitation of this study is the extraction of research articles from a single database, Scopus. The study emphasizes the importance of Fintech in enhancing financial inclusion, particularly in developing regions. Future research could explore the role of Fintech in achieving UN Sustainable Development Goals and the G20 High-Level Principles for Digital Financial Inclusion. Additionally, there is a need to examine the behavioral changes induced by Fintech in traditional financial institutions and end-users across different economies.

This is one of the comprehensive studies to explore “Fintech” and “Financial Inclusion” from a bibliometric lens. The study highlights and discusses the recent themes in fintech and financial inclusion from broader social and managerial perspective.

The purpose of this study is to review the role of knowledge-sharing and its association with the Theory of Planned Behavior (TPB). TPB is the most used theory in understanding knowledge-sharing behavior in many contexts.

Based on the bibliometric approach, this study extracted and analyzed 229 journal articles on the Web of Science. In addition, two analyses (bibliographic coupling and co-word) were performed to provide science mapping in presenting the knowledge structure on the present and future research direction on knowledge-sharing and TPB.

The findings of this study suggest that two stand-out clusters are determinants and antecedents of knowledge-sharing behavior based on TPB and the role of the virtual platform and social media in facilitating knowledge-sharing among users.

This study will benefit researchers and scholars in studying individual behavioral traits underpinning TPB in achieving organizational excellence.

This study extends the findings of the previous review because of their limitations on methods. This study confirms the determinants of knowledge-sharing intention and behavior. However, this study suggests integrating TPB with other theories to provide more insights into knowledge-sharing behavior and use online and technology-based platforms to facilitate knowledge-sharing behavior.

This paper aims to systematically review, discuss and synthesize the current state of research in the realm of hedge fund activism (HFA). By exploring HFA-related literature through a transparent and rigorous method, this study identifies unexplored areas for future research to develop a comprehensive understanding of the subject.

The authors perform a systematic database survey procedure as recommended in the prior literature. The review includes 74 articles published in high-impact journals from 2008 to January 2024, sourced from the Web of Science and Scopus databases and filtered using several exclusion/inclusion criteria.

This review offers a detailed analysis of the selected papers, highlighting trends in HFA research, the most influential journals and authors and additional insights into current studies. By systematically presenting the state-of-the-art, this paper categorizes the current research into three main streams and provides a critical evaluation of existing knowledge, identifying gaps and potential directions for future research.

This study makes two significant contributions to the literature. First, this study systematically reviews HFA-related research and provides a comprehensive examination of our existing scientific understanding of the factors shaping activism and its implications. Especially, this paper adopts a rigorous methodological protocol to ensure transparency and replicability in the review process, while earlier reviews focus on specific areas and are primarily narrative. Second, this study identifies research gaps and questions across all three streams of literature, offering valuable insights for future scholars aiming to expand our knowledge of the dynamic and evolving nature of HFA.

This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, on enhancing tax compliance behavior in various contexts. It seeks to understand how these emerging digital tools influence taxpayer behaviors and compliance levels and to assess their effectiveness in reducing tax evasion and avoidance practices.

Using a systematic review technique with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method, this study evaluates 62 papers collected from the Scopus database. The papers were analyzed through textometry of titles, abstracts and keywords to identify prevailing trends and insights.

The review reveals that digitalization, particularly through AI and blockchain, significantly enhances tax compliance and operational efficiency. However, challenges persist, especially in emerging economies, regarding the adoption and integration of these technologies in tax systems. The findings indicate a global trend toward digital Tax Administration 3.0, emphasizing the importance of regulatory frameworks, capacity building and simplification for small and medium enterprises (SMEs).

The findings provide guidance for policymakers and tax administrations, underscoring the necessity of strategic planning, regulatory backing and global cooperation to effectively use digital technologies in tax compliance. Emphasizing the need for tailored support for SMEs, the study also calls for expanded research in less represented areas and specific sectors, such as SMEs and developing economies, to deepen global insights into digital tax compliance.

This study has attempted to fill the gap in the literature on the comprehensive impact of fiscal digitalization, particularly AI-based, on tax compliance across different global contexts, adding to the discourse on digital taxation.

The purpose of this study is to map the research landscape on the topic of waste management in the business and management domain, with a particular emphasis on pro-environmental ethical behaviour. The objective is to evaluate publication performance, identify key stakeholders, investigate major clusters, recognise the evolution of themes and offer a research agenda for the future based on bibliometric reflection.

Preferred Reporting Items for Systematic Review and Meta-Analysis procedure was used to extract and choose a total of 609 publications from the Scopus database from 1985 to 2022. The research then does bibliometric analysis with the open-source R application bibliometrics. The authors used a number of tools and techniques, including a collaboration network, word dynamics, co-occurrence network, thematic map and strategy map.

The analysis identifies most prolific stakeholders, key clusters and evolving themes in the field. The motor themes, niche themes, basic themes and emerging themes of the field were identified, and future research agenda is proposed based on such identification.

To the best of the authors’ knowledge, this is the first bibliometric study in the field of waste reduction, providing a comprehensive view of the research landscape by analysing more than 50 years of literature focussing on behavioural aspects. These findings could assist policymakers in identifying waste management/reduction priority regions and developing policy guidelines for a more sustainable waste practise. In addition to providing recommendations and future directions for academic research, this report also includes these elements.