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The purpose of this paper is to examine and compare the trend of intellectual capital disclosures (ICD) of Islamic banks under the International Financial Reporting Standards (IFRS) and Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) regimes over a seven-year period (2012–2018).

A self-developed checklist was developed to measure the extent of ICD practices of Islamic banks in both regimes.

The results revealed a moderate increase in ICD practices over the period of the study. However, there is no significant difference in ICD between the two financial reporting regimes i.e. IFRS and AAOIFI-based banks. In fact, most of the IFRS-based banks have better ICD than AAOIFI-based banks throughout the analysis period. This study contributed to the ICD literature by introducing Shariah capital as a new category of information to disclose besides the common disclosure on human capital, relational and structural related information by the Islamic banks.

It is important for Islamic banks to distinguish themselves from conventional banks and ICD can be a conduit to show their uniqueness. The introduction of Shariah capital in this study reflects the main objective of Islamic bank’s existence, and it should become an important element in ICD. In fact, some form of guidelines or policy by regulating agencies could facilitate the ICD by Islamic banks and reflect the truth about their ability to capitalize on Intellectual capital and disclose about these practices to their stakeholders.

The introduction of Shariah capital as a new component to the existing components (i.e. human capital, structural capital and relational capital) of intellectual capital brings a new perspective to the research on ICD of Islamic banks. This paper further contributes to the scarce evidence of ICD of Islamic banks globally.

How to successfully drive open innovation (OI) has become an important issue. However, the existing literature on the determinants of OI focuses on organizational and situational factors, while the “human side” of it remains poorly understood. To address such problem, this paper examines the impact of two core qualities of CEOs – CEO power and social capital – on three representative OI modes from a micro-level perspective.

This paper uses the data of 4,213 firm-year observations from Chinese A-share listed companies. A panel logit model is used to test the hypotheses, and the author also uses clustering robust standard errors to ensure the robustness of the model.

A powerful CEO can drive the firm's adoption of technology, organization and market-oriented OI, and different types of social capital have a differential impact on such relationship. Specifically, the CEO's political social capital has a negative moderating effect, while his/her stronger business social capital can enhance the positive relationship between CEO power and various types of OI activities, as well as mitigate the negative effect of political social capital.

This paper echoes the call for more attention to be paid to the microfoundations of OI and provides theoretical implications for research on the convergence of OI and strategic leadership.

It is important for an exporting manufacturer to motivate its foreign channel partners to sell and promote its products. An excellent way to motivate such foreign channel partners is to give them exclusive territories. Unfortunately, there is a lack of knowledge regarding the determinants of territorial exclusivity. This study aims to investigate the relationship between organizational culture and territorial exclusivity and the moderating role of firm size in this relationship.

Survey data were collected from manufacturing small and medium-sized enterprises (SMEs) in Japan. To test the hypotheses, a regression analysis was conducted using the ordinary least squares technique.

Empirical evidence shows that the cultural values of collectivism and uncertainty avoidance influence territorial exclusivity; collectivist exporters are likely to use territorial exclusivity, whereas exporters with high uncertainty avoidance are not likely to use it. Furthermore, the larger the firm size, the smaller the impact of cultural values on territorial exclusivity; this suggests that large SMEs do not rely on their organizational culture to make decisions about exclusive territories.

The export marketing literature emphasizes the advantages of exclusive territories. By contrast, the channel management literature suggests that exclusive territories also have disadvantages. As exclusive territories have both advantages and disadvantages, it is crucial to answer the following question: What kinds of exporting manufacturers grant exclusive territories to their foreign channel partners? By addressing this question, this study contributes to a better understanding of export channel strategy.

The aim of this paper is to explore the stakeholder exclusion practices of responsible leaders.

An interpretive multiple case analyses of seven responsibly led organisations was employed. Twenty-two qualitative interviews were undertaken to investigate and understand perceptions and practice of responsible leaders and their approach to stakeholder inclusion and exclusion.

The findings revealed new and surprising insights where responsible leaders compromised their espoused values of inclusivity through the application of a personal bias, resulting in the exclusion of certain stakeholders. This exclusivity practice focused on the informal evaluation of potential stakeholders’ values, and where they did not align with those of the responsible leader, these stakeholders were excluded from participation with the organisation. This resulted in the creation and continuity of a culture of shared moral purpose across the organisation.

This study focussed on responsible leader-led organisations, so the next stage of the research will include mainstream organisations (i.e. without explicit responsible leadership) to examine how personal values bias affects stakeholder selection in a wider setting.

The findings suggest that reflexive practice and critically appraising management methods in normative leadership approaches may lead to improvements in diversity management.

This paper presents original empirical data challenging current perceptions of responsible leader inclusivity practices and indicates areas of leadership development that may need to be addressed.

The purpose of the article is to explore the perceptions of Brazilian game developers about the power relations between them and the sponsors of digital game platforms. It also aims to identify forms of collective action that developers can use to counteract the asymmetry of power.

The research employed an abductive approach, seeking empirical evidence that would challenge consolidated theory. To achieve this, semi-structured interviews were conducted with 25 Brazilian developers. The data were analyzed qualitatively using NVivo software. The aim was to resolve theoretical ambiguities identified in the literature review and to explore unexpected findings.

The study explores Brazilian game developers' perceptions through interviews, revealing their experiences within the industry’s concentrated structure and their use of collective action to navigate power dynamics.

The study's focus on Brazil limits the generalizability of its findings to the broader game development industry.

The study suggests Brazilian game devs can leverage collective action to counteract power imbalance with platforms, collaborate through events and projects and facilitate internationalization of their games.

The study suggests collective action could empower developers to challenge platform dominance and foster a stronger community among Brazilian game developers.

The article’s value lies in examining Brazilian devs' experiences within their specific industry context and highlighting collective action as a potential strategy for developers.

The paper tries to investigate the impact of applications of the resource-based view (RBV) theory in the management field to improve the firm’s profitability. Global firms are innovating and adopting new technology, paving the way to improve their performance.

We have adopted RBV in management practices such as marketing, strategy, finance, and human resources.

RBV has gained researchers' attention with the growing competitive world and new challenges to retaining customers and achieving their pre-defined targets. We attempt to identify the issues related to the usage of RBV in management.

Using RBV in management may help researchers create a competitive mindset and be prepared for uncertain challenges in the business world.

The purpose of this article is to examine Cairo's master plans during the past 70 years, including the establishment of the New Administrative Capital City—which is based on two fundamental courses on the phenomenon of urbanisation—and other initiatives to address Cairo's Plans based on the thoughts of three planning schools—Chicago, Los Angeles and Liverpool. The aim is to determine if the right time to relocate Egypt's capital to a different place makes sense.

Cairo has experienced significant urban challenges throughout its millennial history due to the continually shifting socioeconomic and political changes. This research uses prospective and retrospective methods to examine how planning theories have historically influenced building Cairo’s urban fabric and provides insight into the city’s master plans from the July Revolution of 1952.

It is assumed that Cairo's socio-spatial transitions over time were caused by scattered expansion, leading to contemporary Cairo's socio-spatial evolution. The paper ends with some questions about the future of the city. Should planning policies change to cope with socioeconomic, spatial and political transitions?

The article's significance stems from the necessity of adaptable and considerate ideas that move Cairo's communities towards a better setting and provide a crucial route for enhancing their environments. Using digital technologies to implement new capital while creating platform urbanism may be accomplished even with constrained budgets and short course lengths.

This study aims to examine the impact of China's “Manufacturing and Internet Integration Development Pilot Demonstration Project” (MIP) policy on the digital transformation (DT) and labor structure optimization (LSU) of manufacturing enterprises, reveal the relationship between DT and LSU at the micro level and investigate the mechanism between them.

This study employs MIP as a quasi-natural experiment and develops a time-varying difference-in-difference (DID) model based on a sample of 2,445 Chinese A-share listed manufacturing enterprises in the Shanghai and Shenzhen markets from 2013 to 2021.

The implementation of MIP significantly increases DT by 0.4366 and optimizes LSU by 0.0507. By enhancing the two mediated variables of organizational learning inputs (SI) and employees' personal digital cognition (PDC), DT can optimize the LSU of pilot enterprises by 0.035 and 0.034, according to the results of the mechanism analysis. The study also reveals that the impact of MIP on LSU is highly heterogeneous. With effects of 0.0691 and 0.0632, the optimization effect is more pronounced in state-owned firms and firms with low ownership concentration, respectively.

This study demonstrates the dual effects of the MIP pilot on DT and LSU. In addition, this study pioneers research on the significance of optimizing the labor structure through SI and PDC on the basis of DT, which provides an empirical foundation for the Chinese Government to expand the scope of MIP pilots and revise policy content, as well as for manufacturing enterprises to upgrade the labor structure.

This study aims to determine how cognitive diversity at the workplace influences team creativity. In this regard, the authors examined knowledge sharing and team-focused inclusion through which team members’ cognitive diversity was expected to elevate their positive work outcomes.

A quantitative method is used to accumulate the data. The authors surveyed workers and their respective managers at a single China-based food company. The supervisors rated the outcome variables (creativity and team effectiveness) regarding their employees, whereas employees were asked to rate the cognitive diversity, inclusion and knowledge sharing within the workgroup. The final valid sample size (n = 391) consisted of 137 workgroups with an adequate response rate (62.3%).

Cognitive diversity is related to team effectiveness but not creativity. The research found that cognitive diversity can increase creativity only through enhanced inclusion and knowledge sharing. Inclusion, likewise, explained the impact of cognitive diversity on effectiveness.

The originality of the current research lies in its contemporary exploration of inclusion and cognitive diversity and their pathways to team creativity and effectiveness. The social capital theory was applied to explain the proposed relationships.

Past research on luxury is fragmented resulting in challenges to define what the construct of luxury means. Based on a need for conceptual clarity, this study aims to map how research conceptualises luxury and its creation.

This study presents a scoping review of luxury articles published in peer-reviewed journals. Of the initial 270 articles discovered by using the database of Scopus, and after control searching in Web of Science and reference scanning, 54 high-quality studies published before the end of 2020 were found to meet the inclusion criteria and comprised the final analytical corpus.

The findings demonstrate that research approaches luxury and its creation from three different perspectives: the provider-, consumer- and co-creation perspectives. In addition, the findings pinpoint how the perspectives differ from each other due to fundamental and distinguishing features and reveal particularities that underlie the perspectives.

The suggested framework offers implications to researchers who are interested in evaluating and developing luxury studies. Based on the identified luxury perspectives, the study identifies future research avenues.

The study contributes to the luxury research stream by advancing an understanding of an existing pluralistic perspective and by adding conceptual clarity to luxury literature. It also contributes to marketing and branding research by showing how the luxury literature connects to the evolution of value creation research in marketing literature.