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Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.

The purpose of this paper is to investigate the relationship between dividend policy and the life cycle of firms in India. In addition, this study intends to examine the variation in dividend behaviour over the life cycle of a firm. The study anticipates that a firm's dividend behaviour varies over its life cycle.

To scrutinize the validity of the proposition, the authors classify 1968 non-financial industrial firms listed at Bombay Stock Exchange (BSE) into growth, mature and stagnant firms over the period 2000–20. Additionally, to check the robustness of the results, they use an array of techniques such as analysis of variance, pooled ordinary least squares, fixed effects models and random effects models.

The empirical findings suggest that dividend behaviour varies over a firm's life cycle. Specifically, stagnant firms are paying significantly higher dividends than growth firms. Mature firms are paying significantly higher dividends than growth firms. The results are consistent after controlling the effects of firm's size, profitability, leverage, operating risk, systematic risk and growth opportunities.

The findings are useful for corporate decision makers in establishing an appropriate dividend policy conditional on firms' life cycle stage and for shareholders in making investment decisions.

The relation between dividend policy and firm life cycle has not been examined before in the context of Indian stock market. Thus, this research bridges this gap in the literature.

The current study aims to propose and empirically investigate a conceptual model of the most relevant antecedents and consequences of Corporate Social Responsibility (CSR) attribution, thus providing a practical and concise model as well as examining brand attachment as a mediator explaining the relationship between CSR attribution and its consequences.

A between-subjects experimental design was employed. The study included two experimental conditions; intrinsic and extrinsic CSR attribution and a control condition. An online self-administered survey was utilised for data collection. The sample was a convenience sample of 336 university students. Both one-way between-groups ANOVA and Partial Least Squares-Structural Equation Modelling (PLS-SEM) were utilised for hypotheses testing.

The most significant antecedents of CSR attribution in order of importance are the firm's approach to CSR communication, past corporate social performance, CSR type and the firm's call for customers' participation in its CSR. CSR attribution exerted a significant direct positive impact on brand attachment and trust. Three significant indirect consequences of CSR attribution were PWOM intention, purchase intention and brand loyalty intention. Whereas trust played a significant mediating role between CSR attribution and its three indirect consequences, brand attachment exerted significant mediation only between CSR attribution and brand loyalty intention. Brand attachment might mediate the relationship between CSR attribution and purchase intention. However, brand attachment failed to play a mediating role between CSR attribution and PWOM intention.

Several studies marginally investigated CSR attribution. Despite the vital role of CSR attribution in how consumers receive firms' CSR engagement, the availability of CSR attribution-centric studies is limited. By introducing a model of the most relevant antecedents and consequences of CSR attribution, this study aids in understanding the psychological mechanism underlying consumers' CSR attribution and provides valuable implications.

Drawing on social exchange theory and the expectancy–value model, this study has two objectives. First, it sought to explore the mediating role of nurses’ self-concept and affective commitment between perceived organizational support (POS) and three different targets (organization, co-workers and patients) of organizational citizenship behavior (OCB). Second, it aimed to develop a better understanding of how nurses´ self-concept and affective commitment mediate the influence of POS on OCB directed toward different targets through sequential mediation.

A cross-sectional study was conducted with 229 nurses. This sample was representative of the nursing population based on several demographic characteristics. Data analysis was performed using partial least squares analysis.

The study revealed that nurses´ self-concept plays a mediating role between POS and OCB directed toward the organization, co-workers and patients, while affective commitment has a mediating effect between POS and OCB directed toward the organization and co-workers. Finally, the indirect influence of POS on OCB through nurses´ self-concept and affective commitment was significant only at the organizational level.

This study contributes to the extant literature by identifying the mediating role of nurses´ self-concept among social exchange constructs such as POS, affective commitment and OCB directed toward different targets.

Enterprise innovation depends on the innovative behaviour of employees. The relationship between leaders and employees has a significant impact on employees' attitudes and behaviours. Therefore, it is of great practical significance to explore how a good leader–member relationship (LMR) motivates employees' innovative behaviour.

Based on 316 questionnaires completed by the members of 53 organisations, SPSS 25.0, Mplus 8.0 and HLM 6.08 were used to analyse the internal mechanisms of LMRs and employees' innovative behaviour.

The study identified the following findings: first, LMR was positively correlated with employees' innovative behaviour; second, perceived supervisor support and followership behaviour played mediating roles between leader–member relationship and employees' innovative behaviour and third, organisational political climate was negatively correlated with employees' innovative behaviour and played a moderating role in the relationship between LMR and employees' innovative behaviour.

The results of this study have clarified the transmission mechanism between LMRs and employees' innovative behaviour while providing useful references for improving the effectiveness of human resource management in organisations.

This paper aims to examine the relationship between being members of social media business networks and SME performance by comparing business performance between family-owned SMEs that are members and non-members of social media business networks.

The analysis empirically draws on cross-sectional data of 9,292 English and Welsh family-owned SMEs from the UK's Government Small Business Survey 2015. Propensity Score Matching (PSM) is applied to control for selection bias and differences in firm characteristics before comparing business performance, measured in terms of annual turnover, sales-growth intention and innovation between family-owned SMEs that are members and non-members of social media business networks.

The findings show that family-owned SMEs that are members of social media business networks are more likely to have higher prior turnover and to grow their sales than non-members. Also, they are more likely to report being innovative in products and processes than non-members. The empirical results acknowledge the importance of online business networks and digital social capital on enhanced family-owned business performance.

This paper is the first to explore the comparative analysis of business performance between family-owned SMEs that are members and non-members of social media business networks. This paper is important for the development of family business research by providing a comprehensive evidence-based analysis regarding the importance of online business networks to improve family-owned business performance, given the significant contribution of digital business activities to the UK economy.

The purpose of this paper is to contribute to the limited body of empirical knowledge on the impact of Lean Six Sigma (LSS) program implementations on organizational performance in financial services by investigating how antecedents of Lean Six Sigma program success (motivations, selected LSS methods and challenges) affect organizational performance enhancement via LSS program performance.

A sample of 198 LSS professionals from 7 countries are surveyed. Structural equation modeling (SEM) is performed to test the questioned relations.

This study’s findings comprise: (1) LSS program performance partially mediates the relationship between motivations for LSS implementation and organizational performance, (2) selected LSS method applications has a fully (mediated) indirect impact on organizational performance, (3) LSS implementation challenges also have an indirect (mediated) impact on organizational performance and (4) LSS program performance has a positive impact on organizational performance.

The findings of this research predominantly provide nuances and details about LSS implementation antecedents and effects, useful for managers in advising their business leaders about the prerequisites and potential operational and financial benefits of LSS implementation. Furthermore, the paper provides evidence and details about the relationship between important antecedents for LSS implementation identified in existing literature and their impact on organizational performance in services. Thereby, this research is the first in providing empirical, cross-sectional, evidence for the antecedents and effects of LSS program implementations in financial services.

This study aims to propose a multi-level (bottom-up) analysis to build an organizational change capability (OCC) development model by integrating paradox and social cognitive theories. Using these theories, OCC (Level 2) is influenced by the leader’s paradox mindset (Level 1) and collective PsyCap (Level 2). The study also examined the moderating effect of magnitude to change on the effect of leader’s paradox mindset on OCC.

The proposed hypotheses were tested empirically using data from 327 respondents and 48 work teams from 21 leading private higher education institutions in Indonesia. To analyze the data, a multi-level analysis was conducted with Mplus software.

The results showed that, in a cross-level relationship, leader’s paradox mindset had a positive effect on OCC, whereas OCC mediated the effect of leader’s paradox mindset on organizational change performance. On an organizational level, collective PsyCap affected OCC, and OCC significantly mediated the relationship between collective PsyCap and organizational change performance. Moreover, the authors found a moderating effect of magnitude on change of leader’s paradox mindset to OCC.

This study used a multi-level analysis to evaluate the mechanisms of influence of leader’s paradox mindset (bottom-up) on OCC and the moderation effect of magnitude to change in an Indonesian context.

Personal Protective Equipment plays an inevitable part in the current scenario of pandemics in the world. A novel coronavirus, Severe Acute Respiratory Syndrome-Corona Virus-2 (SARS-Cov 2), began as an outbreak of pneumonia in Wuhan, China, in late December 2019, and quickly spread worldwide. It quickly escalated into an international public health crisis. This opened up the high demand for the innovation and research of new materials in the Personal Protective Equipment industry.

PubMed, Embase and Google Scholar were searched for relevant literature regarding personal protective equipment and the information was organized in a systematic way.

There are no adequate number of studies taken up in the field of use of textiles in medical applications especially with PPEs.

This structured review will generate a sense of the significance of using PPE for controlling pandemics and also awaken need for additional research and innovations in this area.

The authorities of the management should take timely intervention in choosing the right material for their PPE in their hospitals. Hence health care professionals teams have an inevitable role in preventing the adverse environmental impact due to the inadvertent disposal of PPEs.

There is a lack of systematic way of disposing contaminated single-use face masks in a safe, environmentally acceptable manner. The dumping of single-use PPE in domestic garbage has had an adverse effect on the environment. Mismanaged plastic waste endangers the health of ecosystems by polluting marine and terrestrial environments, posing a significant risk of ingestion or injury to animals and contaminating habitats.

This review article provides an in-depth review of the use of different materials in PPE and challenges regarding its long-term use and implications on the environment.

This study aims to address the critical need for innovative financing solutions in the global housing sector, focusing specifically on Malaysia’s distinct housing finance system encompassing both conventional and Islamic loans. The primary objective is to develop a transformative housing finance model that addresses affordability challenges and reshapes the Malaysian housing landscape.

The study presents an alternate housing finance model for Malaysia, integrating lower monthly payments and reduced household debt. Key variables include house price appreciation rates, interest rates, initial guarantee fees and loan-to-value ratios. Inspired by the Help to Buy (HTB) scheme, the model aligns with proven global initiatives for enhanced affordability, balancing payment amounts, loan interest rates and acceptable price thresholds.

The study’s findings promise to address affordability disparities and reshape Malaysia’s housing finance landscape. The emphasis is on introducing a structured repayment plan that offers a sustainable path to homeownership, particularly for low-income families. Incorporating the future value adaptation concept, inspired by reverse mortgages and Islamic finance, enhances adaptability, ensuring long-term sustainability despite economic shifts.

The proposed model promotes widespread access to homeownership, offering practical solutions for policymakers to improve affordability, prompting adaptable risk management strategies for financial institutions and empowering potential homebuyers with increased flexibility.

The study introduces a transformative housing finance model for Malaysia, merging elements from reverse mortgages, Islamic finance and the HTB scheme, offering potential applicability to similar systems globally.