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Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation.

Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations.

The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership.

This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership's influence on the ESG practices–CEO compensation nexus.

This study investigates the relationships among digital transformation, technological innovation, industry–university–research collaborations and labor income share in manufacturing firms.

The relationships are tested using an empirical method, constructing regression models, by collecting 1,240 manufacturing firms and 9,029 items listed on the A-share market in China from 2013 to 2020.

The results indicate that digital transformation has a positive effect on manufacturing companies’ labor income share. Technological innovation can mediate the effect of digital transformation on labor income share. Industry–university–research cooperation can positively moderate the promotion effect of digital transformation on labor income share but cannot moderate the mediating effect of technological innovation. Heterogeneity analysis also found that firms without service-based transformation and nonstate-owned firms are better able to increase their labor income share through digital transformation.

This study provides a new path to increase the labor income share of enterprises to achieve common prosperity, which is important for manufacturing enterprises to better transform and upgrade to achieve high-quality development.

Posting and sharing about food on social media has surged in popularity amongst younger generations such as Millennials and Generation Z. This study aims to analyse and compare food-tourism sharing behaviour on social media across generations. First, this study specifically investigates the factors influencing the intention to share food experiences on social media; second, it examines the impact of sharing intention on actual behaviour and loyalty; and third, it determines whether Millennials and Generation Z differ in these relationships.

A survey was carried out of Millennial and Generation Z travellers who shared food experiences on social media. Structural equation modelling (SEM) and multi-group analysis were performed to examine the cause-and-effect relationship in both generations.

The findings reveal differences in motivation, satisfaction, sharing intention, sharing behaviour and loyalty between generations (Millennials and Generation Z).

This study contributes to the literature on the antecedents of food-sharing behaviour in online communities by indicating factors that influence the sharing of culinary experiences and brand or destination loyalty across generations. Suggestions for future research include exploring online food-sharing behaviour through cross-cultural comparisons in various regions.

As Millennials and Generation Z will expand their market share in the coming years, the findings of this study can help improve marketing strategies for culinary tourism and generate more intense food experiences for both generations.

The outcome of the research provides new insights to develop a conceptual model of food-sharing behaviour and tourism on social media by drawing comparisons across generations.