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This paper aims to carry out a comprehensive overview of the academic debate on utilities’ non-financial reporting by highlighting the main issues and the emerging gaps.

Using a structured literature review, this study identifies the state of the art, maps the evolution of non-financial reporting in utility companies and reveals unexplored issues and aspects.

A critical analysis of the existing academic debate shows the development of utilities’ non-financial reporting literature and the focus of this debate. It provides insight into how utilities pay attention to non-financial reporting, what role this plays in corporate actions and relationships with stakeholders and what research gaps need further investigation.

This study provides some useful recommendations to practitioners and regulators to be more conscious of the weaknesses and criticalities of utilities’ non-financial reporting and to address them when building such reporting. However, this study considered only articles published in peer-reviewed academic journals.

A comprehensive literature review in the utilities’ non-financial reporting area is timely, given the increase in this type of reporting. The study has an original focus and develops an analytical framework highlighting the peculiarities of utilities.

Considering the standards developed by the Sustainability Accounting Standards Board (SASB), this study aims to examine whether the link between material sustainability and financial performance depends on the extent to which the company is oriented toward stakeholders.

To test the predictions, 13,942 firm-year observations from 43 different countries are used, covering the period from 2010 to 2019. Using a hand-mapping approach to match the indicators suggested by the SASB with those of the ASSET4, the authors realize that there are 170 material sustainability indicators among 466 indicators of the ASSET4. The authors use three different methods to verify if the materiality matters, including the alphas obtained from the Fama and French factor models, comparing the average abnormal returns of the portfolios and the bootstrapped Cramer technique.

The findings show that companies investing in material sustainability activities perform better than those investing in immaterial activities. Also, consistent with the theoretical foundations, the authors find that the effect of investing in material sustainability activities is more pronounced in stakeholder-oriented countries than that in shareholder-oriented countries. The results are robust to a battery of sensitivity tests.

Owing to COVID-19 in late 2019, data from 2020 to 2022 have not been used to obtain reliable results.

The results obtained in the current research provide valuable guidance for investors to make investments considering the degree of materiality of sustainability activities in different industries. It also helps managers to increase the company’s financial performance, make efficient decisions related to investment in sustainability activities and find investment strategies on the material sustainability issues in their industries.

This study provides a clearer understanding of investment in sustainability activities in different industries by separating material and immaterial sustainability activities in stakeholder and shareholder-oriented countries, and the results obtained can change the perspective of investors and company managers regarding investing in such activities in different countries. Investing in more materiality sustainability activities than the immateriality dimension can be new opportunities for companies to achieve predetermined goals, help retain and attract business partners or be a source of innovation for new product lines or services. Internal morale and employee engagement may increase while increasing productivity and firm performance. This discussion opens the way for future research.

This study provides insight into the effect of investing in material and immaterial sustainability activities in different industries on the company’s performance in shareholder and stakeholder-oriented countries.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

This paper aims to comprehensively investigate the multifaceted realm of Initial Coin Offerings (ICOs), delving into their unique characteristics, analyzing their far-reaching influence, and uncovering broader implications within the ever-evolving financial landscape. By addressing the research gap concerning the impact of team diversity on ICO success, we contribute nuanced insights to the existing discourse. Through meticulous data collection and econometric modeling, our purpose is to unravel the intricate dynamics at play, offering valuable perspectives on the transformative role of ICOs and the potential significance of team diversity in shaping their outcomes.

To explore the impact of team diversity on the success of Initial Coin Offerings (ICOs), we compiled a comprehensive database comprising 3,082 profiles and 309 projects from LinkedIn, ICOBench, and Coindesk. This dataset facilitated the creation of diverse variables for our econometric model, enabling a nuanced analysis of interactions and dynamics in the context of our research question. Through this methodical approach, we aim to contribute valuable insights into the role of team diversity in shaping the outcomes of ICO campaigns.

Our analysis of 3,082 profiles and 309 projects sheds light on the intricate dynamics of Initial Coin Offerings (ICOs). Team diversity emerges as a pivotal factor, significantly impacting the success of ICO campaigns. The econometric model, enriched with variables derived from our extensive dataset, reveals nuanced interactions. Teams characterized by diverse profiles exhibit a tangible influence on campaign outcomes, underscoring the importance of inclusivity in shaping the transformative potential of ICOs. These findings contribute valuable insights into the evolving landscape of financial innovation, emphasizing the role of diverse teams in navigating the complexities of decentralized, inclusive investment paradigms.

This study contributes to the evolving discourse on Initial Coin Offerings (ICOs) by pioneering an exploration into the uncharted territory of team diversity and its impact on campaign success. While previous research has delved into ICO performance and success variables, our focus on team diversity as a critical determinant presents a novel perspective. By methodically assembling a substantial dataset and applying an intricate econometric model, we offer a unique lens through which to understand the nuanced interplay of diverse teams in shaping the outcomes of ICOs. This fills a significant research gap and provides valuable insights into the multifaceted dynamics of contemporary financial innovation.

The purpose of this paper is to study how CEO power impact corporate tax avoidance. In particular, this paper aims to empirically examine the moderating impact of institutional ownership on the relationship between CEO power and corporate tax avoidance.

The multivariate regression model is used for hypothesis testing using a sample of 308 firm-year observations of Tunisian listed companies during the 2013-2019 period.

The results show that CEO power is negatively associated with corporate tax avoidance and that institutional ownership significantly accentuates the CEO power’s effect on corporate tax avoidance. This implies that CEOs, when monitored by institutional investors, behave less opportunistically resulting in less tax avoidance.

Our findings have significant implications for managers, legislators, tax authorities and shareholders. They showed that CEO duality, tenure and ownership can mitigate the corporate tax avoidance in Tunisian companies. These findings can, hence, guide the development of future regulations and policies. Moreover, our results provide evidence that owning of shares by institutional investors is beneficial for reducing corporate tax avoidance. Thus, policymakers and regulatory bodies should consider adding regulations to the structure of corporate ownership to promote institutional ownership and consequently control corporate tax avoidance in Tunisian companies.

This study differs from prior studies in several ways. First, it addressed the emerging market, namely the Tunisian one. Knowing the notable differences in institutional setting and corporate governance structure between developed and emerging markets, this study will shed additional light in this area. Second, it proposes the establishment of a moderated relationship between CEO power and corporate tax avoidance around institutional ownership. Unlike prior studies that only examined the simple relationship between CEO power and corporate tax avoidance, this study went further to investigate how institutional ownership potentially moderates this relationship.

During crises, notably the recent COVID-19 pandemic, a heightened sense of urgency has manifested as a catalyst for improvement within organizations. The present study aims to explore the influence of a sense of urgency on individual kaizen performance. Additionally, the study delves into the potential moderating roles of organizational culture in this relationship.

Data samples include 481 employees who are working at Japanese manufacturing companies. SPSS software is used for data analysis, comprising measurement test, correlation and regression analysis.

A sense of urgency was found to predict a higher number of accepted suggestions. Moreover, there is a significant and positive interaction effect of adhocracy culture and a sense of urgency on writing and submitting ideas.

As an initial study that empirically tests the relationship between a sense of urgency and individual kaizen performance, this paper contributes to the literature on kaizen, change management and innovation. It also corroborates previous research on the Person-Organization fit framework.

In this study, the authors examine the relationships between market-based regulations and corporate carbon disclosure and carbon performance. The authors also investigate whether these relationships vary across emission-intensive and non-emission intensive industries.

The study sample consists of the world's 500 largest companies across most major industries over a recent five-year period. Country-specific random effect multiple regression analysis is used to test empirical models that predict relationships between market-based regulations and carbon disclosure and carbon performance.

Results indicate that market-based regulations significantly and positively affect corporate carbon performance. However, market-based regulations do not significantly affect corporate carbon disclosure. This study also finds that the association between regulatory pressures and carbon disclosure and carbon performance varies across emission-intensive and non-emission-intensive industries.

The findings of this study have key implications for policymakers, practitioners and future researchers in terms of understanding the factors that drive businesses to increase their carbon performance and disclosure. The study sample consists of only large firms, and future researchers can undertake similar studies with small and medium-sized firms.

The results of this study are expected to help business managers to identify the benefits of adopting market-based regulations. Regulators can use this study’s results to evaluate if market-based regulations effectively improve corporate carbon performance and disclosure. Furthermore, stakeholders may use this study to evaluate and improve their businesses' reporting of carbon disclosure and performance.

In contrast to current literature that has used command and control regulations as a proxy for regulation, this study uses market-based regulations as a proxy for climate change regulations. In addition, this study uses a more comprehensive measure of carbon disclosure and carbon performance compared to the previous studies. It also uses global multi-sector data from carbon disclosure project (CDP) in contrast to most current studies that use national data from annual reports of sample firms of specific sectors.

The aim of this study is to analyze the existing literature available on corporate strategy and capital structure with the help of a bibliometric analysis.

A total of 133 studies indexed in the Scopus database over the period from 1979 to 2024 are included and analyzed using the Biblioshiny package in RStudio along with VOSviewer for network visualization. Additionally, this study used biblioMagika and OpenRefine to harmonize and clean the data.

This study identified the leading contributors in terms of countries, authors, sources and documents and used various analysis techniques. The USA, Canada and the UK exhibited the most significant level of contribution. Furthermore, Bradford’s Law is applicable to the results of this study. The bibliographic coupling resulted in the five clusters indicating emerging themes in the field.

The study’s findings will contribute to the academic landscape by providing an exhaustive examination of the concerned research field and will guide potential researchers for future research avenues. This study will also highlight the need for managers and policymakers to factor in diverse corporate strategies when shaping organization’s capital structures.

To the best of the authors’ knowledge, this study represents the first attempt to map the landscape of this field through the presentation of insights derived from bibliometric analysis.

Knowledge is the source of competitive advantage, but when shared at all levels. Unfortunately, there is a universal unruly present in the form of knowledge hiding at employees’ level, but the causes and remedies are still vague as past studies have rarely investigated the causes of daily knowledge hiding behavior. Against this backdrop, this study aims to entail a daily diary method investigation of the role of daily abusive supervision in daily employees’ knowledge hiding through the mediation of dehumanization and moderation of psychological capital.

The data for this study is collected using a daily diary method approach, which estimates the daily workplace events and their continuous influence on employees’ feelings (i.e. dehumanization) and actions (knowledge hiding). The daily responses of 279 respondents were considered useful for analysis purposes.

The findings of the study revealed that the daily events of abusive supervision have both direct and indirect (through dehumanization) influence on employees’ daily knowledge hiding behavior. Moreover, psychosocial capital has a significant conditional influence in the relationships of negative workplace treatments (abusive supervision and dehumanization) and their outcomes (i.e. knowledge hiding).

The study provides some theoretical and practical insights by providing the explanatory and coping mechanism between continuous abusive supervision and daily knowledge hiding behavior.

There is a dearth of literature that has focused on daily episodes of abusive supervision, dehumanization and knowledge hiding behavior. Furthermore, the moderating role of psychological capital has also been rarely investigated.

This study aims to investigate how job self-efficacy mediates the relationship between online knowledge sharing and employee innovation. To fully understand this relationship, this study also tests the moderating role of an innovative climate.

This study gathered data from 353 full-time employees working at information technology companies in Vietnam. This study used structural equation modeling to test hypotheses.

The results showed that online knowledge sharing positively influenced employee innovation directly and indirectly through job self-efficacy. Moreover, innovative climate positively affected employee innovation as well as moderated the nexus between online knowledge sharing and employee innovation.

First, this study provides further evidence that job self-efficacy plays a mediator linking online knowledge sharing with employee innovation. Second, this paper confirms that an innovative climate can play a mixed moderator that not only influences employee innovation but also moderates the association between online knowledge sharing and employee innovation.