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Extended reality (XR) is an emerging technology, with its popularity rising in different industry sectors, where its application has been recently considered in construction safety. This study aims to investigate the applications of XR technologies in the safety of construction through projects lifecycle perspective.

Scientometric analysis was conducted to discover trends, keywords, contribution of countries and publication outlets in the literature. The content analysis was applied to categorize previous studies into three groups concerning the phase of lifecycle in which they used XR.

Results of the content analysis showed that the application of XR in the construction safety is mostly covered in two areas, namely, safety training and risk management. It was found that virtual reality was the most used XR tool with most of its application dedicated to safety training in the design phase. The amount of research on the application of augmented reality and mixed reality in safety training, and risk management in all phases of lifecycle is still insignificant. Finally, this study proposed three main areas for using the XR technologies regarding the safety issues in future research, namely, control of safety regulations and safety coordination in construction phase, and safety reports in the operation phase.

This paper inspected the utilization of all types of XR for safety in each phase of construction lifecycle and proposed future directions for research by addressing the safety challenges in each phase.

The manufacturing investment shift from developed countries to emerging and developing regions creates further needs for identifying appropriate green certification strategies. This study proposes that alignments between green certification practices (GCRs) and process innovation (PIN) could help identify appropriate strategies that national economic development can influence.

Drawing on the diffusion of innovation theories, this study proposed a taxonomy to examine whether sustainable performance differs depending on the levels of alignment and the role of national economic development. The study uses an empirical survey approach to highlight alignments between GCRs and PIN among developed, developing and emerging economic nations, addressing resource allocation for the world's sustainable development goals (SDGs).

Manufacturers need to align PIN practices with the level of green certification to achieve sustainable performance. Manufacturers experiencing higher payoffs from various improvements successfully align in GCR and PIN. The alignment between these two concepts can derive different taxonomies, which highlight performance and managerial implications for manufacturers. The manufacturers followed three distinct typologies: minimalist, process active and proactive. Besides, building on the theory of performance frontiers, the findings indicated that manufacturers in developing and emerging economies placed the most substantial GCR effort compared to their counterparts in developed nations. Manufacturers in developed countries are increasingly reaching the “diminishing points” and investing limited resources in GCR just enough to keep their competitive positioning as order qualifiers rather than order winners. Developing economies are catching up very quickly in attaining GCRs and business performance.

This insight is essential for managers to adapt to nations' economic development conditions and appropriately and effectively align resources.

The findings offer a decision-making process and provide straightforward guidelines for supply chain managers' green certification adoption.

In including both PIN and green certification, this paper adds greater comprehensiveness and richness to the supply chain literature.

The present study is performed to identify the propagation mechanism of the ripple effect as well as examine the simultaneous impact of risks on supply chain (SC) performance.

A theoretical framework with many hypotheses regarding the relationships between SC risk types and performance is established. The data are collected from a large-scale survey supported by a project of the Japanese government to promote sustainable socioeconomic development for the Association of Southeast Asian Nations (ASEAN) region, with the participation of 207 firms. Structural equation modeling (SEM) is used to test the hypotheses of the theoretical framework.

It is indicated that human-made risk causes operational risk, while natural risk causes both supply risk and operational risk. Furthermore, the impacts of human-made risk and natural risk on performance are amplified through operational risk.

This study is one of the first attempts that identifies the propagation mechanism of the ripple effect and examines the simultaneous impact of risks on performance in construction SCs.

Although many studies on risk management in construction SCs have been carried out, they mainly focus on risk identification or quantification of risk impact. It is observed that research on the ripple effect of disruptions has been very scarce.

The authors examine whether internal corporate governance mechanisms are effective in curbing cash flow manipulation through real activities, misclassification, and timing.

The sample comprises of firms from an emerging market, India with data for years 2004 through 2015. The authors use the methodology given in Roychowdhury (2006).

The authors find that corporate boards in India play an active role in curbing cash flow manipulation through real activities but fail to control cash flow manipulation through misclassification and timing.

The study suggests that corporate boards should pay more attention to the reported cash flow numbers. Regulators can reduce the opportunities available for cash flow misclassification by fixing relevant accounting and governance norms. Auditors can also help by critically focusing on the cash flow classifications presented by management.

This study, to the authors’ knowledge, is the first study that talks about the role of internal governance in a trade-off between different cash flow manipulation techniques.

This study aims to examine whether the newly available auditor tenure information is associated with non-GAAP earnings, as the recent requirement to disclose the initial year of auditor-client relationship in audit reports may give the impression that longer auditor tenure may be related to lower audit quality.

Using a sample of firm-quarters from 2017 to 2020, the authors conduct both univariate and regression analyses. We use hand-collected data for auditor tenure, SEC comment letters, and non-GAAP variables.

First, the authors find that the likelihood of disclosing non-GAAP earnings monotonically increases with auditor tenure on a univariate basis. Second, auditor tenure is negatively associated with aggressive non-GAAP reporting. Third, the authors document evidence of aggressive reporting in general; that is, items excluded in calculating non-GAAP earnings are associated with future performance. However, the association declines with longer auditor tenure. Finally, the authors report evidence that the likelihood of receiving an SEC comment letter that contains non-GAAP comments decreases with longer auditor tenure.

The results show that regulators need to consider both GAAP and non-GAAP disclosures’ costs and benefits when enacting auditor tenure regulation. Investors can benefit from the findings in evaluating the quality of non-GAAP earnings. The findings are also relevant to the SEC when allocating limited resources in monitoring non-GAAP reporting.

To the best of the authors’ knowledge, this is the first study showing that auditor tenure is associated with the quality of non-GAAP earnings. Given that financial reporting quality should be understood as a comprehensive system comprising both mandatory and voluntary disclosures, this study complements the literature that examines the effect of auditor tenure on financial reporting quality using GAAP reporting.

This study aims to examine the direct and indirect influence of electronic word of mouth (eWOM) on green cosmetics purchase intention of young Vietnamese female consumers through health concern, environmental concern and the theory of planned behavior (TPB) factors.

Data were collected from a survey of Vietnamese young female consumers that were analyzed using a partial least squares structural equation modeling.

The results reveal that eWOM has a direct effect on consumers’ purchase intention of green cosmetics. Among TPB factors, attitude was a greater influential predictor of purchase intention than subjective norms. However, the influence of perceived behavioral control on purchase intention was not supported. There were significant indirect effects of eWOM on purchase intention through the mediation of health concern, environmental concern and attitude.

Therefore, the findings of this study are relevant for marketers and managers as they provide valuable insights into understanding the motivational factors of consumers’ green cosmetics purchase intention. The results highlighted that eWOM could increase young female consumers’ environmental concern and health concern, which, in turn, influence a positive attitude toward green cosmetics. Hence, eWOM is a powerful vehicle for environmental and health messages; also, it can be an important channel of sensitization toward environmental and health issues and motivation of proenvironmental behavior and healthy lifestyle.

The study contributed to the literature by confirming the utility of the TPB model in predicting young women’s green cosmetics purchases in the context of Vietnam, an emerging market, which has largely been overlooked in the literature. The findings show that eWOM has a direct influence on green cosmetics purchase intentions of young Vietnamese female consumers and indirectly eWOM through health concern, environmental concern and two TPB factors (attitude and subjective norms).

Although training is essential to continuous improvement, scant literature examines post-training facilitators for continuous improvement. The study aims to explore the relationship between training and continuous improvement, the mediating role of self-efficacy and the moderate role of training transfer climate.

This study utilizes the questionnaire survey of 455 Vietnamese employees to test the link between continuous improvement training and continuous improvement, the moderate role of the training transfer climate and the mediating role of self–efficacy.

Research results reveal that training positively influences continuous improvement. Furthermore, self-efficacy fully intervenes in the link between training and continuous improvement. Finally, the training transfer climate positively moderates this link.

Although the link between training and continuous improvement is suspicious, there is scant research on post-training facilitators of continuous improvement applications. To the best of the author's knowledge, this study is one of the first to explore the moderation role of transfer climate and the mediation role of self-efficacy in the relationship between training and continuous improvement.

Property developers identify the vital role of social media brand engagement (SMBE) in sustaining their businesses in competitive marketplaces, but it remains underexplored. This paper examines how SMBE mediates the effects of firm-generated content (FGC) and user-generated content (UGC) on brand trust, considering the moderating effects of social media influencer endorsement (SMIE) and self-image congruence (SIC) for luxury residential properties (LRPs).

Around 516 high-income homebuyers in Vietnam who shared information about LRP on social media were targeted to test the research model empirically. The primary data collected from paper-based surveys were analysed using SPSS 26 and AMOS 24.

Results indicate that FGC and UGC positively impact SMBE and consequently significantly affect brand trust. Further, results confirm the moderating roles of SMIE and SIC in the effects of FGC and UGC on SMBE.

Data and sample size were limited to meet the generalisation from different nations and cross cultures.

The authors' findings suggest that marketers should apply the authors' integrated SMBE model to strengthen brand–consumer interactions and increase their sales revenue.

This study is the first in its application of the uses and gratifications theory and self-congruence theory to investigate how SMBE mediates the relationship between FGC and brand trust as well as between UGC and brand trust. Noticeably, this study makes a novel contribution as the first to quantitatively explore the moderating effects of SMIE and SIC in the authors' research model.

This paper aims to explore the relationship between prudence in risk attitudes and patience of time preference of Chinese apple growers regarding off-farm cold storage of production and marketing in non-harvest seasons. The authors also consider the effect of farmer participation in cooperative-like organizations known as Farm Bases (FBs).

The authors use multiple list methods and elicitation strategies to measure Chinese apple farmers' risk attitudes and time preferences. Because these farmers can either sell their apples immediately to supermarkets or intermediaries or place them in storage, the authors assess correlations between their storage decisions and their preferences regarding risk and time. The authors also differentiate risks involving gains and losses and empirically examine individual risk attitudes in different scenarios.

Marketing decisions are moderately associated with risk attitudes but not time preference. Farmers with memberships in local farmer cooperatives are likely to speculate more in cold storage. Thus, risk aversion behavioral and psychological motives affect farmers' decision-making of cold storage and intertemporal marketing activities. However, membership in cooperatives does not always result in improved income and welfare for farmers.

The research confirms that behavioral factors may strongly drive vulnerable smallholder farmers to speculate into storage even under seasonal and uncertain marketing volatility. There is the need to think deeper about the rationale of promoting cooperatives and other agricultural forms, because imposing these without careful consideration can have negative impacts.

Do risk and time preferences affect the decision of farmers to utilize storage facilities? This question is important because it is not clear if and how risk preferences affect the tradeoff between consuming today and saving for tomorrow, especially for farmers in developing countries.