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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

Through critically reflecting on existing research on information and communication technology (ICT) in hospitality, the purpose of this study is to propose recommendations for future research to further narrow the theory-practice gap.

Personal experiences along with evidence from the literature provide a foundation for discussion, which is further enriched by integrating industry practitioners’ points of view.

Single-perspective and technology adoption studies have dominated ICT research in the hospitality literature. Technology effectiveness has often been measured indirectly. Oversimplifying technological issues has limited the generalizability of research findings.

Future studies are suggested to go beyond examining technology adoption, embrace multi-perspective approaches and incorporate a wider range of situational and contextual factors.

Through a unique perspective, this study highlights the limitations of previous ICT research in the hospitality literature and provides suggestions for future research to better meet the needs of practitioners. The arguments presented are not purely from an academic standpoint, as they have been endorsed by senior industry executives.

This study aims to provide a new perspective and path to reduce the unsafe behavior of new generation of construction workers (NGCWs) in China. The purpose of this study is to explore the influencing mechanism of work-family balance on the unsafe behavior of NGCWs and test the mediating effect of job satisfaction and the moderating effect of group safety climate.

A theoretical model on the influencing mechanism of work-family balance on unsafe behavior of NGCWs was constructed through theoretical analysis. Research data were collected from 502 NGCWs via a questionnaire survey, and research hypotheses were testified with regression analysis.

The results show that work-family balance not only directly reduces NGCWs’ unsafe behavior but also indirectly reduces it through job satisfaction, which plays a partial mediating role. In addition to positively moderating the relationship between work-family balance and NGCWs’ unsafe behavior, group safety climate can also moderate the relationship between work-family balance and job satisfaction in a positive way.

This study provides practical implications for construction companies to reduce the unsafe behaviors of NGCWs from the perspective of work-family balance. Specifically, construction companies should adopt more flexible work rules, such as flexible organization and rotation systems, to increase their work autonomy. Meanwhile, construction companies need to improve the work environment and basic conditions for NGCWs, establish a reasonable salary system and provide attractive promotion opportunities to increase their job satisfaction. In addition, construction companies should provide active safety lectures and training, and supervisors should improve safety communication and interaction levels. Co-workers should remind workers about their safety attitudes and behaviors promptly. A good group safety climate will be created through the efforts of construction companies, supervisors and co-workers.

This study clarifies the influencing mechanism of work-family balance on the NGCWs’ unsafe behavior and further tests the partial mediating role of job satisfaction and the positively moderating effect of group safety climate on the influence relationship of work-family balance on job satisfaction and NGCWs’ unsafe behavior, which defines the boundary conditions of the relationship between work-family balance and NGCWs’ unsafe behavior, and promotes the effective integration of social exchange theory and theoretical system of influencing mechanism of construction workers’ unsafe behavior.

This paper aims to propose a solution for dissolving the “privacy paradox” in social networks, and explore the feasibility of adopting a synergistic mechanism of “deep-learning algorithms” and “differential privacy algorithms” to dissolve this issue.

To validate our viewpoint, this study constructs a game model with two algorithms as the core strategies.

The “deep-learning algorithms” offer a “profit guarantee” to both network users and operators. On the other hand, the “differential privacy algorithms” provide a “security guarantee” to both network users and operators. By combining these two approaches, the synergistic mechanism achieves a balance between “privacy security” and “data value”.

The findings of this paper suggest that algorithm practitioners should accelerate the innovation of algorithmic mechanisms, network operators should take responsibility for users’ privacy protection, and users should develop a correct understanding of privacy. This will provide a feasible approach to achieve the balance between “privacy security” and “data value”.

These findings offer some insights into users’ privacy protection and personal data sharing.

Well-constructed transportation infrastructure may effectively decrease barriers to the flow of innovative human resources and inventive elements, accelerating enterprise innovation activities. This study will explore how HSR helps enterprises achieve ambidextrous innovation, including the mediating mechanism of absorbed slack resources, innovative talents, and the heterogeneous effects of management shareholding ratio and financing constraints.

Based on resource dependence theory and social network theory, this study employs a quasi-natural experiment of China’s high-speed railway and builds a multi-time point DID model to investigate its influence on enterprise ambidextrous innovation.

Results suggest that the HSR positively influences both exploitative and exploratory innovation, and the influence is more substantial on exploitative innovation. Further analysis finds two influencing channels through which HSR influences enterprise ambidextrous innovation: providing redundant resources and attracting innovative talents. Heterogeneity analysis indicates that HSR has a more significant positive effect on exploratory innovation for enterprises with high management shareholding. In the low financing constraint group, the HSR opening has a more significant impact on ambidextrous innovation.

In ambidextrous innovation, enterprises should rationalize the allocation of resources, attach importance to the innovative talent introduction, and choose differentiated paths based on intrinsic characteristics. Meanwhile, the government should actively improve the HSR routes and continuously improve the innovative environment.

This study enriches the theoretical research framework of HSR and ambidextrous innovation by identifying the channel mechanisms and boundary conditions through which HSR affects ambidextrous innovation and expands the consequences of HSR and the antecedents of ambidextrous.

The practice of renovation and construction of university libraries is flourishing, but how to attract readers to use the library is an issue that urgently needs to be explored. Spatial cognition is a subjective judgment of a person's tendency to take action in the future and implies behavioral intention. Based on the sensory–image–cognition relationship, a theoretical model of university library readers' spatial cognition is conducted, and the influencing factors and mechanisms of spatial cognition are explored based on empirical data to provide theoretical references for spatial practices in university libraries.

A visual and art-based mental map approach is introduced based on a questionnaire survey. The questionnaire is mainly used for the specific evaluation of spatial use and the breakdown of the detailed elements, while the mental map method is mainly used for the evaluation of readers' spatial cognition. Relevant empirical data are collected from the library of the Zhejiang University of Technology.

The results indicate that readers' spatial sensory experience and mental imagery have positive effects on readers' behavior via the mediator spatial cognition, readers' spatial sensory experience and mental imagery have a positive effect on readers' spatial cognition and spatial cognition has a significant effect on readers' behavior.

The main contribution of this study is to construct a theoretical model of readers' spatial cognition and to explore the factors that have an impact on spatial cognition and the influence of cognition on behavior. This provides a more rational and in-depth thinking paradigm for the study of university library space and provides theoretical references for library practice.

Higher education institutions have a critical role in creating and disseminating the knowledge required to address the complex global challenges faced by global society, as summarized in the Sustainable Development Goals (SDGs). This role of higher education is linked with the concept of internationalization, which has recently been called upon to help contribute to tackle the global challenges and meet the SDGs, particularly through more attention to “Internationalization at Home” (IaH). This paper aims to examine the role of higher education in addressing the SDGs, especially with respect to the links between IaH and the SDGs.

A case study of the International Campus of Zhejiang University (iZJU) is conducted to illustrate how iZJU, which is a pioneer of “Internationalization at Home” and an exemplar of sustainable campus in China, contributes to the value of the SDGs and makes an impact.

The authors examine the practice of IaH at iZJU in the dimensions of organization, curriculum, people and campus, and the authors find evidence from the iZJU model in addressing the value of the SDG4, 6, 7, 11, 13, 14, 15, 16 and 17.

First, the authors contribute to the literature on the role of higher education in addressing the SDGs, especially with respect to the links between IaH and the SDGs. Second, the authors contribute to the IaH literature by examining IaH from a Chinese perspective, as there has been little exploration of what IaH means beyond the European context. Third, the authors build on the analytical framework in the IaH literature in the dimensions of organization, curriculum and people and extend with a new dimension of campus. Fourth, the authors show that IaH is a comprehensive approach to include both curriculum internationalization and campus internationalization.

This study assesses how relational factors and buyer-supplier relationship commitment (BSRC) influence supply chain integration (SCI) and firm performance in Bangladesh's apparel manufacturing sector. Firm performance includes operational performance and innovation performance.

Grounded in the social exchange theory, a survey data-based structural equation modeling (SEM) approach is applied. Based on two experts and four executives' opinions and an in-depth literature review, 28 measurement items were identified in the close-ended questionnaire design. Further, 144 valid questionnaires from the manufacturer-supplier dyads in Bangladesh were collected and used for SEM analysis.

Our study reveals that relational factors positively influence BSRC. BSRC directly impacts SCI, operational, and innovation performance, whereas SCI is significantly related to operational and innovation performance. Besides, SCI mediates the two relationships: BSRC and operational performance; and BSRC and innovation performance.

Our results contribute to the literature and offer a new way to understand relationships that connect relational factors of BSRC, BSRC, and outcomes not only by examining the focal firm but also by examining its dyadic supplier partner separately. Separate assessment in the dyad displays some similar and dissimilar results. Moreover, we suggest practical implications for managers to enhance firm performance by focusing on the significance of linking relational factors, BSRC, and SCI.

This study aims to systematically review the literature in the fields of liquidity, informational efficiency and default risk. The authors outline the key research streams and provide possible pathways for future research.

The study adopts bibliographic mapping to identify the most influential studies in the research fields of liquidity, informational efficiency and default risk from 1984 to 2021.

The study identifies four key research themes that include efficiency and transparency of markets; corporate yield spreads; market interactions: bonds, stocks and cryptocurrencies; and corporate governance. By assessing publications published from 2018 to 2021, the authors also document seven key emerging research trends: cross markets, managerial learning and corporate governance, state ownership and government subsidies, international evidence, machine learning (FinTech approaches), environmental themes and financial crisis. Drawing on these emerging trends, the authors highlight the opportunities for future research.

Keyword searches have limitations since some studies might be overlooked if they do not match the specified search criteria, even though their relevance to the topic is under investigation. Adopt the R project to expand this review by incorporating more literature from other databases, such as the Scopus database could be a possible solution.

The four key research streams contribute to a comprehensive understanding of liquidity, informational efficiency and default risk. The emerging trends integrate existing knowledge and leave the chance for innovative research to expand the research frontier.

This study fulfills the systematic literature review streams in the fields of liquidity, informational efficiency and default risk, and provides fruitful opportunities for future research.