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This study aims to conceptualize the UAE’s whistleblowing model by reviewing recent legislative updates directed toward removing potential legal deterrents, introducing legal protection and establishing numerous external whistleblowing channels. The study surveys these initiatives through the prism of the country’s unique socio-economic and judicial environments.

The study applies a conceptual approach to probe the potential impact of the UAE’s legislative initiatives on the country’s whistleblowing regime by connecting the demographic data, the UAE’s legal and regulatory frameworks, academic literature and media reports.

Recent legislative updates to the UAE whistleblowing regime are geared toward removal of potential legal deterrents, introduction of legal protection and establishment of external whistleblowing channels for reporting. These constitute the conceptual model of the UAE’s whistleblowing strategy, which is broad in scope and application yet may appear fragmented.

The study merges a comprehensive review of legislative initiatives and regulatory framework with academic literature to conceptualize the UAE’s whistleblowing model.

This study aims to examine the extent to which information asymmetry affects investment efficiency and whether the presence of blockholders moderate this relationship.

We employ the data of firms listed on the Malaysian stock exchange for the period 2010–2018, to compose our sample. Our final sample includes the 100 largest non-financial firms based on market capitalization. Collectively, these 100 companies contribute 84.2% to the total market capitalization (MYR 1,730bn) which is representative of the whole market. The ordinary least squares regressions were used as the main estimation technique. The system generalized method of moments, two-stage least squares and propensity score matching were also used, to address potential endogeneity concerns.

We document a positively significant association of information asymmetry with investment inefficiency. These results imply that information asymmetry reduces investment efficiency and enhances sub-optimal investments. We also document that blockholders negatively moderate the relationship of information asymmetry with investment inefficiency. Further analyses show that investment inefficiency is higher in low-growth firms than in high-growth firms because of higher information asymmetry.

We focus on Malaysia, which is a predominantly common-law Anglo-Saxon country. Graff (2008) documented that the investors are treated differently across legal systems and there are differences between the continental European and Anglo-Saxon countries. La Porta et al. (1999) documented that investors tend to have more legal protection in Anglo-Saxon countries. Therefore, our results may not be generalized to countries with different legal systems.

An important implication of our findings is that stakeholders may encourage the presence of blockholders and give them a voice to weaken the positive relationship between information asymmetry and investment inefficiency.

This study contributes to the contingency literature by investigating the moderating effect of an important governance mechanism, i.e. the presence of blockholders on information asymmetry-investment efficiency nexus. Despite being important, this moderating effect has been largely overlooked in the literature. Our study contributes by providing an understanding of how blockholders can influence investment decisions, offering insights for academics, investors and policymakers focused on improving the efficacy of investment decisions and governance structure.

Does the history of the bureaucratic system, along with the establishment of the Great Wall during the Ming and Qing dynasties (1368–1911), affect firm behavior across the borderlands of the Great Wall?

The Ming and Qing dynasties built a centralized administrative system in the borderlands on the south side of the Great Wall, in contrast to the “feudal lordship” system on the north side. Employing a regression discontinuity analysis framework with the Great Wall as a geographical discontinuity, we examine the long-run effects of the Great Wall on firms’ earnings management.

Using a large sample of nonlisted firms in the central core frontier region, we show that the earnings management of firms in the region south of the Great Wall is significantly curtailed compared with firms in the north of it, and this effect is more pronounced for non-SOEs. Our findings are robust to a battery of tests to account for alternative explanations.

Overall, by emphasizing the role of institutions, like legal system, shaped in history on firms’ earnings management, this study sheds new light on institutional determinants of firms’ behaviors in earnings information disclosure.

First, we enrich our understanding of the institutional determinants of firms’ financial reporting outcomes. Second, our findings shed new light on the long-term effects of historical ruling styles on modern corporate behavior.

This study aims to delve into the complex relationship between whistleblowing and mental health. It explores the various psychological burdens and costs associated with reporting wrongdoing, and the factors that exacerbate these burdens.

A collation of experiences and shared observations drawn from working with many whistleblowers across several industries.

The damage done, by the wrongdoers who retaliate against heroes of integrity (aka, whistleblowers), in most cases, destroys the lives and mental health of the person who does their civic, moral or legal duty, to address the illegalities they found. The State does not protect those who protect the State from harm done to the State. In the UK, the State, by its lack of support, further damages heroes of integrity, and witnessing that may encourage future potential whistleblowers to stay silent, thus encouraging more wrongdoing, which harms the State.

The pattern of attacks on whistleblowers by wrongdoers is highly predictable, as are the mental health consequences that follow. More research is needed to identify the causal chain that directly links the pattern of whistleblower retaliation to the devastating mental health harm that follows.

The mental health and reputational harm done to whistleblowers by the retaliation they suffer, in the vast majority of cases, both removes them from making a contribution to the economy and renders them dependent on the State, for life. The harm done to whistleblowers by the wrongdoers, with no viable means of legal redress being available for whistleblowers, sends a chilling signal to anyone who would seek to expose organisational wrongdoing.

If a society asks its citizens to comply with the law and imposes a moral, ethical and even legal duty on its citizens to address any wrongdoing they witness and yet does not protect those citizens from retaliation by the wrongdoers, then that society cannot expect citizens to do the right thing. That is evidenced by the fact that most people choose silent complicity when they encounter wrongdoing.

Until whistleblowing law protects right-doers from wrongdoers, those who are contemplating protecting society from organisational crimes would be well advised to join the vast ranks of the silently complicit rather than have their lives destroyed.

This paper aims to provide an integrated legal and marketing perspective on the imminent trademark challenges and opportunities for sports organizations operating in the metaverse.

The approach is a legal commentary that explores the ways in which the current legal framework, especially in the context of trademarks, might need to transform to offer robust protection for sports brands in the virtual marketplaces emerging within the metaverse.

Our analysis reveals that the traditional legal frameworks for trademarks are often inadequate to address the unique challenges posted by the metaverse, such as the issue of virtual goods replication and the global accessibility of branded content. The findings indicate that sport organizations must adopt proactive strategies to monitor and enforce their trademark rights effectively within these expansive digital environments. Moreover, legislative bodies may need to consider reforms or new regulations specifically tailored to the complexities of trademark protection in the digital realm to prevent dilution and misuse of sport brands.

In light of legal and branding issues related to metaverse-based trademarks, this paper is dedicated to examining the legal principles and foundations necessary to enhance the protection of sports brands within the virtual marketplace of the metaverse.

Social responsibility (SR) has become critical in facilitating the sustainability of new infrastructure construction (NIC) and is also a nonnegligible aspect in its management. Although studies attempting to explore this issue from various and disparate perspectives have become increasingly popular, no consensus has yet been reached regarding what SR factors affect NIC management. This paper aims to establish an inventory of SR factors for NIC and reveal a comprehensive framework for SR of NIC (NIC-SR) management through an in-depth analysis of the relationships among factors.

This article proposes a mixed-review method that combines the preferred reporting items for systematic reviews and meta-analyses and content analysis methods as a solution.

From 62 chosen publications on NIC-SR published in peer-reviewed journals between 2010 and 2022, a total of 44 SR factors were found. These 44 SR factors were divided into 4 interconnected categories: political, ethics-environmental, legal and economic. Based on the interactions among SR factors and incorporating the impact of the four categories of SR factors on NIC management, an integrated framework from micro to macro was developed.

This paper educates researchers and practitioners about the SR factors that must be considered to improve the sustainability of NIC management and provides practical implications for architectural, engineering and construction (AEC) practices. Furthermore, it serves as an impetus for governments to improve their programs and policies and fulfill social responsibilities.

The literature on copycat packaging has developed intermittently over a 30-year period, resulting in a divergent and fragmented body of knowledge. This paper aims to synthesise the extant literature to highlight the main developments in the marketing, legal and design fields and, in doing so, contributes to a holistic understanding of the research area and suggests directions for future research.

A systematic literature search retrieved 5,862 articles, and after filtering against explicit criteria, 49 studies were reviewed. These articles were subsequently evaluated and interpreted, producing a synthesis of current research.

The constructs of copycat packaging, including similarity-related concepts, consequences of copycat packaging and mitigating approaches, have been reported across three disciplines of marketing, legal and design, each having its own distinct focus but nonetheless sharing overlapping themes.

This review discusses future directions and proposes a framework of research themes relating to brand enhancement for online purchasing, measurement of brand confusion, reinforcing design features and approaches to mitigating copycat practices.

To the best of the authors’ knowledge, this study is the first systematic review of the literature on copycat packaging. It brings together the latest thinking on copycat packaging and identifies distinct research issues to be addressed in future studies.

This paper aims to examine the effects of intellectual property rights (IPRs) on firm performance, considering the mediating effect of process innovation and the moderating effect of organizational innovation. Additionally, this study investigates both the direct and indirect effects of IPRs on firm performance.

We employed partial least squares structural equation modeling (PLS-SEM) to examine proposed hypotheses. Our analysis attempted to analyze 3,750 Korean firms sourced from the Science and Technology Policy Research Institute (STEPI).

Process innovation mediates the relationship between IPRs and firm performance, and organizational innovation moderates the relationship between IPRs and process innovation. As a result, process and organizational innovation positively and indirectly affect firms’ financial performance. Also, IPRs can be regarded as a crucial resource for service firms, contributing to enhancing their performance.

The results of this study imply that IPRs can act as valuable intellectual resources for firms, improving financial performance. The mediating role of process innovation in the relationship between IPRs and firm performance highlights the significance of process innovation as a principal resource applicable to both the service and the manufacturing industries. Additionally, this study reveals that organizational innovation plays a vital role in determining firm performance by moderating the relationship between IPRs and process innovation. For the limitation of this study, it is important to acknowledge that the research primarily focuses on examining firms’ internal resources, while innovation activities can be significantly influenced by external knowledge resources as well. To address this limitation, future research should consider integrating the influence of external knowledge resources to provide a more well-rounded perspective on the relationship between IPRs, innovation, and firm performance.

This study holds two significant practical implications. First, from a corporate management perspective, service firms can improve their financial performance by developing or improving process innovations. This underscores the importance of investing in and fostering process innovation within an organization to achieve better financial outcomes. Second, from the corporate managers’ perspective, organizational innovation is crucial in improving firm performance, particularly when combined with IPRs and process innovation. This suggests that a holistic approach to innovation, encompassing both organizational and process-oriented initiatives, can lead to more substantial positive effects on firm performance. Finally, managers should proactively manage and regulate IPRs at various organizational levels, especially in the rapidly evolving digital landscape. By safeguarding and strategically leveraging their IPRs, companies can position themselves advantageously and capitalize on the opportunities presented in the digital realm.

This study shows that firm innovations can dynamically shape the relationship between IPRs and firms’ performance. This highlights the significant potential for firms to leverage their intellectual resources strategically to create novel and competitive products or services. Adopting a resource-based view, this study suggests that firms can enhance their competitive advantage and overall performance by effectively utilizing and collaborating with IPRs and innovations.

This paper aims to investigate the influence of the regional business environment on local firm innovation, considering various dimensions such as administrative, financial and legal environments.

Multiple regression analysis is employed to analyze archival data for firms listed on Chinese stock markets.

We find that the optimizations of the administrative and financial environments positively affect firm innovation, whereas the legal environment does not exert a similar impact. Our analysis also reveals that the business environment’s optimization significantly influences innovation in firms that are small, non-state-owned and operating in high-tech industries. Furthermore, the business environment acts as a moderating variable in the relationship between firm innovation and firm value.

This study contributes to a more comprehensive understanding of institutional-level determinants of firm innovation, highlighting the nuances of the legal environment and the importance of context-specific analysis, especially in emerging markets like China.

Developing countries can significantly enhance firm innovation by improving the business environment, including the optimization of administrative and financial systems, reducing transaction costs and ensuring capital supply. Tailored legal frameworks and alternative institutional strategies may also be explored.

This study explicitly emphasizes the governmental role in promoting firm innovation, shedding light on policy formulation and strategic alignment with local administrative policies.

To the best of our knowledge, this paper is the first to explore the relationship between the business environment and firm innovation using World Bank indicators in an emerging market context, providing novel insights into the unique dynamics of legal, financial and administrative sub-environments.

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.