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This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.

This study uses unbalanced panel data of 75 listed energy firms (346 firm-year observations) from three South Asian emerging economies (Bangladesh, India, and Pakistan) from 2015 to 2019. The two-step system GMM estimation is used for data analysis. This study also uses fixed effect regression to obtain robust findings.

The findings show that firms with a greater ownership concentration and managerial ownership significantly reduce real earnings management. In contrast, the data refute the idea that institutional and foreign ownership affect real earnings management. We also find that board diversity interacts significantly with ownership concentration and managerial ownership, meaning that board diversity moderates the negative link of the primary relationship that reduces real earnings management. On the other hand, board diversity has no interaction with institutional and foreign ownership, implying no moderating effect exists on the primary relationship.

To the best of the authors’ knowledge, this is unique research investigating how different ownership structures affect real earnings management in the emerging nations’ energy sector, which the earlier studies overlook. More specifically, this research focuses on how board diversity moderates the relationships between ownership structure and real earnings management, which could be helpful for future investors.

Existing research has established that women drop out of engineering careers in part because of a dissatisfaction with their career development, but women's understanding of career development in engineering has been as yet largely unexplored. This paper aims to explore female engineers' experiences of navigating their careers and their perceptions of barriers to career development, through the lens of the intelligent career framework (ICF).

The in-depth interviews of this study were conducted with female engineers in the UK and analysed using template analysis.

The authors identified three structural barriers that participants felt hinder women's career development in engineering: (1) promotions are more likely to be given to people who are widely known – more often men; (2) promotions are more likely to be given to people on whom high status is conferred in this context – more often men and (3) promotions are more likely to be given to people who conform to the ideal worker ideology – more often men. The women also offered a series of counter-narratives in which they reframed the behaviour they witnessed as something other than sexism.

The findings highlight the significant and systemic bias against women's career development through gender stereotypes in workplaces and an implicitly gendered organisation that hinders the development of the three competencies needed for career advancement. The authors describe a range of counter-narratives that the participants use to help them to make sense of their experiences. Finally, the authors illustrate the application of the intelligent career framework (ICF) as a lens to view the career development culture of an organisation.

Research has started exploring how brand heritage perceptions affect people. However, little attention has been paid to the underlying mechanisms and the link between brand heritage and relational outcomes. This study aims to integrate research on brand heritage with the stereotype-content model (SCM) to offer a novel explanation of why and when consumers identify with heritage brands.

Two quasi-experimental studies with consumers in Germany (N = 312 and N = 300) focus on multiple real brands to test the mediating roles of warmth and competence. Given the central role of anthropomorphism in brand applications of the SCM, two corresponding variables are examined as moderators, one relating to the brand (brand anthropomorphism) and the other relating to the individual (a person’s feeling of loneliness). Category involvement, state anxiety, brand familiarity, past orientation and consumer age are included as controls.

The findings indicate that warmth and competence mediate the brand heritage consumer–brand identification relationship. In addition, they highlight the moderating role of brand anthropomorphism and loneliness.

This study offers a novel process explanation for how brand heritage perceptions influence consumer–brand relationships, contingent upon loneliness and anthropomorphism.

The findings help marketers better understand how and when warmth and competence transmit positive brand heritage effects, resulting in more favorable responses.

To the best of the authors’ knowledge, this work is among the first to adopt a stereotype-content and anthropomorphic perspective on consumer responses to brand heritage perceptions.

The aim of the study is to build and validate a perceived financial well-being scale (PFWBS).

A total of 34 items were developed on a five-point Likert scale. Validation involved two phases and four steps. In the qualitative phase, interviews, validation by specialists and the pre-test were carried out. In the quantitative phase, a sample of 1,020 cases was used in the exploratory stage and another sample of 2,293 individuals in the confirmatory validation stage.

The PFWBS is composed of 23 items distributed in four dimensions (financial security, financial tranquility, financial freedom and satisfaction with financial management) that identify the perception of financial well-being of the consumers of financial products.

The authors propose a methodological framework that allows researchers, managers and policy makers to use the indicator to assess citizens' perception of financial well-being.

The PFWBS can be useful in evaluating the results of different public policies, such as income transfer programs and financial education policies. It can also serve as a parameter for the financial system to assess the perception of its customers, helping to evaluate products and services.

Financial well-being lacks valid measurement scales in the literature. This study advances by creating a scale for the assessment of the perception of financial well-being, which can be applied in different contexts.

This systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these motivations in the light of organismic integration theory (OIT).

Therefore, initially, 251 articles were analyzed. Through a systematic review of the literature, 25 were submitted to content analysis.

The findings suggest that the OIT explains motivational processes neglected by traditional theories, such as the fraud triangle and agency theory. Both theories consider that all human beings are utilitarian by nature. The authors expect that the better we understand the motivational factors that contribute to the large-scale endorsement of immoral behavior, it would be easier to prevent accounting fraud incidents.

This work went to the limit of the proposition of premises; however, other authors can be to advance to the empirical tests.

So, different people have different motivations for committing fraud. For this reason, it is important that organizations, auditors, regulatory and professional bodies that are engaged in combating such dysfunctional behaviors seek to know more deeply whether people are more externally or internally motivated.

This recognition will make it possible to design adequate rules and controls, rather than assuming that everyone is equal, and will be discouraged from committing fraud only when there is a severe punishment associated with it.

This study adds to the stream of scholars who analyze fraud from a broader perspective than the assumption that all beings are rational and seek to maximize their well-being. However, to the best of the authors’ knowledge, this is the first study to analyze the phenomenon of fraud from the perspective of the OIT.

This chapter describes how the New Zealand Ministry of Education’s Iterative Best Evidence Synthesis Programme seeks to improve education and serve the public good. New Zealand’s best evidence programme is used (1) to determine what works, why and how; (2) what makes a bigger difference and what does not work to improve learning for all students across policy, research and practice communities; (3) to spotlight expertise, tools and actions needed to mobilise knowledge and (4) to pinpoint challenges in the change process in order to strengthen knowledge mobilisation at the system level.

In an effort to identify the quality factors perceived to be most important in relation to the use of Web sites, a survey was undertaken. The questionnaire utilized was based on the SERVQUAL instrument that identifies five quality dimensions in service environments. The results indicate that the quality dimensions found applicable in the service sector are also applicable to Web sites. The items that have been identified as most important in relation to the quality of Web sites are tangibles (the appearance of the Web site, navigation, search options, and structure), reliability (the ability to judge the trustworthiness of the offered service and the organization performing the service), responsiveness (the willingness to help customers and provide prompt service), assurance (the ability of the Web site to convey trust and confidence in the organisation behind it with respect to security and privacy), and empathy (the provision of caring, individualized attention to customers, including user recognition and customization).

This research work is an introduction to sustainable construction. A few significant indicators and many related subsets, which are crucial to green sustainable construction and also to green buildings, are mentioned in this study. An ecocity is one that utilizes all the critical elements of the environment. Urban sustainable construction is a vital criterion in this context. Sustainable construction paves the way for the building industry to progress towards achieving realistic standards of performance, particularly in view of economic, environmental, and social concerns. Sustainability is a popular expression that has given rise to various activities throughout the world once people began to grasp the implications of sustainable construction. Sustainability, which is an important factor in reducing the negative environmental effects of construction, includes improving the control and efficiency in the use of raw materials, land and power consumption. The lifetime of a building is based on some factors that are prognostic regarding the manufacture, remodelling, support, utilization, and administration of the building, and finally, the sources of utilization and waste formation, annihilation and devastation. All of these give rise to a range of ecological issues in the life of a building. Generally, a sustainable building and construction involves a reduction in the utilization of energy and also wastage from the beginning of the construction process and throughout the lifecycle of the building. Moreover, the environment is faced with mounting devastation due to the exploitation of natural resources for building construction and the replacement of agronomic regions by residential areas.