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The purpose of this study is to extend the research on fashion renting (FR) by investigating how personal and social motives (i.e. “subjective norms”, “perceived behavioural control”, “sustainable orientation” and “FR benefits”) affect consumers’ attitudes and intentions towards it. In addition, personality traits are investigated as potential antecedents of FR, resulting in the proposal of an overall framework that combines the theory of planned behaviour with the trait theory approach.

Data were collected in Italy from a sample of 694 consumers, mainly females (88%), with an average age of 28.8 years and coming from all over the country. The collected data were then processed via structural equation modelling.

The results indicated that intention towards FR is influenced by attitude, which, in turn, is affected by social norms, perceived behavioural control, sustainable orientation and FR benefits. Furthermore, only fashion leadership acts as a direct antecedent of FR attitude, while the need for uniqueness and materialism plays critical roles as predictors of personal and social motives. Subjective norms and perceived behavioural control also serve as mediators of the significant relationships between personality traits and attitudes towards FR.

The study provides useful implications for fashion rental companies in attracting consumers and offers a foundation for further research on transforming traditional consumption into a more sustainable one.

The study presents new knowledge on the rental phenomenon in the fashion sector by responding to the call to deepen the analysis of factors that influence consumers’ adoption of FR from the perspectives of personal and social motives and personality traits.

The present study investigates the impact of accounting comparability on chief executive officer (CEO) incentive plans and the moderating role of board independence for companies listed in Tehran Stock Exchange (TSE).

The information about 177 companies in 2014–2021 was examined. In this study, equity-based compensation and cash-based compensation were used as the CEO incentive plans. The equity-based compensation was calculated through the ownership of the CEO shares.

The results suggest that the higher accounting comparability increases not only CEO equity-based compensation, but also cash-based compensation. Board independence also strengthens the relationship between accounting comparability and CEO compensation. Hypothesis testing based on robustness checks confirmed these results.

The paper is pioneering, to the authors' knowledge, in identifying how board independence moderates the impact of accounting comparability on CEO compensation. The findings provide insights into economic consequences to the firm related to accounting comparability and board monitoring. The results have important practical implications for international investors to evaluate accounting comparability, corporate governance mechanisms and CEO incentives.

The authors examine how the major board reforms recently implemented by countries around the world affect firms' choice of debt.

Using a quasi-experimental setting of major board reforms around the world that aim to improve board-related governance practices in various areas, this study investigates the impact of effective board monitoring on corporate debt choice. The authors employ difference-in-differences-type quasi-natural experiment method and path analysis for hypotheses testing.

The authors find that the implementation of board reforms is positively associated with firms' preference for public debt financing over bank debt. However, this effect tends to weaken after the fourth year following the implementation of board reforms. In additional analyses, the authors find that “rule-based” reforms have a more pronounced effect on firms' choice of debt than do “comply-or-explain” reforms. Both (1) strengthened firm-level internal governance practices that address concerns about the agency cost of debt and (2) reduced information asymmetries play important roles in facilitating firms' debt choice, but the evidence suggests that the former is the economic mechanism through which country-level reforms affect corporate debt choice.

The study extends the literature examining the heterogeneity of corporate debt choices in a global setting and the literature on the consequences of corporate governance reforms.

The findings demonstrate the effectiveness of the corporate board reforms implemented in countries around the world, addressing concerns from critics about their potential harm or ineffectiveness.

The results indicate that country-level board reforms reduce the extent to which shareholder–creditor conflicts harm shareholders.

This study aims to explore young German consumer perspectives of rental fashion platforms by studying their perceived benefits, potential barriers as well as preferred clothing categories to rent from. This “new” kind of shopping has not yet found great success among young German adults, although there is a substantial margin of growth for this generation.

This qualitative study was conducted through 24 in-depth semi-structured interviews with young female and male German consumers out of Gen Y and Z. The analysis of the data was supported by the software NVivo.

Results indicate that young German consumers value renting clothes for occasions, to frequently change up their wardrobe, out of sustainability aspects and because of efficiency and convenience reasons. However, an entry barrier to the use of rental platforms still persists through a lack of awareness and information, as well as price and high demand issues.

As the interview’s focus group was set to young German consumers, a generalization of the findings to consumers from other countries or out of other generations might be limited.

Managers first need to lower the currently existing entry barrier that prevents many consumers from renting fashion online by raising their awareness and providing them with sufficient information about the platform’s processes as well as their terms and conditions.

This research intends to better understand young German consumers’ attitude toward rental fashion platforms and why renting fashion has not yet achieved more success among them.The results first give managers helpful insights for implementing successful marketing strategies by focusing on spreading awareness among young German adults to stem current entry barriers. Second, these results serve as a basis for future quantitative research that deepens the understanding of the correlation of current findings with other variables (e.g. age, the importance of material possessions in consumers’ lives).

School violence can cause or exacerbate individual and collective trauma. Trauma-informed school approaches offer schools and educators guidance for how to respond. In this chapter, we provide an overview of trauma-informed school approaches and their contributions to healing individual and collective trauma. We begin this chapter by addressing the complex intersection of disability and trauma, and the unique implications of school-based violence for students with disabilities and their teachers. We then define trauma-informed care, describe current short- and long-term trauma-informed school approaches, and explain the aims of these approaches at individual and collective levels. Next, we locate trauma-informed responses to school violence in a context of systemic trauma and share considerations for disrupting the systemic conditions that perpetuate trauma and school violence. We discuss critiques of the trauma-informed care movement and conclude with recommendations for scholars pursuing research in this area.

To identify the risks associated by consumers with renting clothes.

A descriptive research with a quantitative approach was carried out. First, the measurement models of the variables involved in the proposed model were validated. After verifying the existence of the variables, the resulting model was finally estimated through structural equation modelling.

The results obtained establish the six dimensions that make up the problems associated by consumers with the clothing rental business model. These problems encompass various types of risks: financial, physical, performance, psychosocial, inconsistency with values and lifestyle, as well as lack of trust in the service provider. The results obtained show that only inconsistency, financial risk and physical risk have a significant effect on attitude. These performance risks, together with the consumer's attitude towards renting, have a negative effect on the intention to rent.

Factors that have a negative effect on attitude have been studied less than the facilitators of attitude. This is the first study in Spain.

The results will help managers to understand the adoption behaviours of these models.

This study helps understand the social innovation needed to change consumers' relationship to clothing.

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

This study employs a sample of 7,641 corporation-year observations over the 2005–2017 period and uses ordinary least squares regression analysis.

The authors find that the income-shifting arrangements of MNCs are positively and significantly associated with stock price crash risk after controlling for corporate tax avoidance and other known determinants of stock price crash risk in the regression model. This result is robust to alternative measures of stock price crash risk and income-shifting, and several endogeneity tests. The authors also observe that income-shifting arrangements increase stock price crash risk both directly and indirectly through the information opacity channel. Finally, in cross-sectional analyses, the authors find that the positive association between income-shifting and stock price crash risk is more pronounced for MNCs that use tax haven subsidiaries and have weak corporate governance mechanisms.

The authors provide new empirical evidence that MNCs will likely face significant capital market consequences regarding their income-shifting arrangements.