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The purpose of this paper is to examine the alternative accounts produced by Green Earth Volunteers (GEV), a Chinese environmental non-governmental organisation, over a 10-year period in the context of their campaign to create visibilities about hydroelectric dam projects along the Chang Jiang.

Drawing on conceptions of the human–nature relationship, including those evident in ancient Chinese philosophy and mythology, and the Chinese way of viewing and resolving conflict, this paper offers an interpretive analysis of the alternative accounts of GEV in terms of their form and content.

In terms of their content, the alternative accounts reflect elements of interrelated thinking, being underpinned by a recognition of the relationship between humans and nature, which is evident in Confucianism, Taoism and ancient Chinese mythology. The strategies adopted by GEV are a non-confrontational but feasible way to promote their ecological beliefs in the Chinese context.

The study suggests that social and environmental accounting (SEA) in developing countries is steeped in local cultural and philosophical traditions that need to be considered and incorporated into the design of alternative accounts.

The study contributes to the very limited literature that offers qualitative analyses of SEA in developing countries.

Gender diversity is known to trigger creative and relationship conflicts alike, the former a boon for innovation and the latter a bane. This study aims to explore the possibility of a gender mix that is “just right” for balancing the intensities of varied forms of conflict to boost innovation in firms in India. Specifically, this paper investigated the presence of an optimal level of women as a percentage of the firm’s full-time permanent employees (Percent-Women) that maximized the firm’s likelihood of product innovation (Product–Innovation–Likelihood).

Logistic regression analyses of firm-level data of Indian establishments of varied sizes and industries from World Bank Enterprise Surveys 2014 was performed. Instrumental variable addressed the potential endogeneity of Percent-Women.

The analysis demonstrated an inverted U-shaped relationship between Product–Innovation–Likelihood and Percent-Women. Product–Innovation–Likelihood peaked when Percent-Women lay between 35% and 58%, i.e. when the firm was gender-balanced or close to it.

The finding of an optimal level of female inclusion presents to firms a defined target of gender mix to be achieved, failing to which they may be limiting their innovation potential. It compels firms to view gender diversity as a business imperative with definite implications for their long-term performance.

For India, the demonstrated relationship between workplace gender diversity and innovation brings additional reason and urgency to public initiatives, such as female literacy, for boosting female economic engagement. Innovation can power the next stage of the Indian growth story by engaging the heretofore insufficiently tapped female worker.

By demonstrating an optimal degree of female inclusion at which innovation potential peaks, the study reconciled opposing theories of diversity-driven conflicts and went beyond the commonly observed simple linear relationship between female inclusion and innovation. Further, the paper focused on India, a major developing economy with a vast female populace and growing innovation ambitions but scarcely researched for gender diversity’s role in innovation.

This study explores the mediating effects of relationship marketing orientation (RMO) and service quality orientation (SQO) on market orientation, selling orientation, and policyholder retention in non-life insurance services. Additionally, it offers important recommendations for non-life insurers in Taiwan for policy development and improving policyholder retention.

Data were collected from a sample of policyholders belonging to the top five non-life insurance companies in Taiwan. The data were then analyzed with structural equation modeling.

RMO and SQO mediate the effects of the salesperson’s market orientation on policyholder retention. Thus, RMO and SQO are key factors influencing policyholder retention. Consequently, high levels of market orientation should be maintained to increase RMO and SQO, strengthening the retention rate of non-life insurance policyholders.

The main limitation of this study is its cross-sectional nature. In the future, researchers should collect data from other countries and service industries (e.g. banks, securities, and other financial institutions), expand to different insurance contexts (e.g. life insurance), and conduct longitudinal studies or experimental research.

The results of this study can act as a guide for providers of non-life insurance services. Based on the research results, we recommend decision-makers pay increased attention to increasing policyholder retention rates by strengthening their firm’s RMO and SQO.

Few studies have investigated the relationships among market orientation, selling orientation, RMO, SQO, and policyholder retention in non-life insurance services within Asian contexts in general and specifically in Taiwan. Thus, this study’s theoretical contributions, managerial implications (especially for decision-makers), and the proposed future research directions represent timely and valuable additions to the literature.

In keeping with recent body image social trends, consumer demand for the adoption of plus-size models is increasing, although the use of thin models remains prevalent. The current study explores how consumers process information about fashion products displayed on different sizes of models in advertisements, focusing on model and consumer body sizes and both genders. As an underlying mechanism explaining how the relationship between model and consumer body sizes shapes consumer purchase intention, this study explores the role of guilt, shame and mental imagery.

The current study uses a text analytics technique to identify female consumers' general opinions of thin models in advertising. Employing a 3 (consumer body size: normal, overweight, obese) × 2 (model body size: thin, plus-size) × 2 (gender: male, female) between-subjects online experiment (n = 718), the main study comparatively analyzes the influences of plus-size and thin models on consumer responses.

The results reveal that, despite body positivity movements, thin models still generate negative emotions among female consumers. For obese female consumers, advertisements featuring plus-size models produce fewer negative emotions but not more mental imagery than advertisements featuring thin models. Conversely, for obese male consumers, advertisements featuring plus-size models generate more mental imagery but not more negative emotions than advertisements featuring thin models. The results also reveal that the relationship between consumer body size and guilt is moderated by perceived model size, which is also moderated by gender in generating mental imagery. While guilt plays a mediating role in enhancing mental imagery, resulting in purchase intention, shame does not take on this role.

This study is the first to present an integrated model that elucidates how consumers with varying body sizes respond to different sizes of models in advertising and how these responses impact purchase intentions.

Our findings only apply to contexts where consumers purchase fashion clothing in response to advertisements featuring thin versus plus-size models.

Exposing normal-size consumers to plus-size models generates less mental imagery, and thus, practitioners should seek to match the body sizes of the models featured in advertising to the body sizes of their target audience or ad campaigns that include both plus-size and thin models may help improve message persuasiveness in fashion advertising. Moreover, guilt-appeal advertising campaigns using thin models would appeal more to thin consumers of both genders than shame-appeal advertising.

Drawing on the theory of planned behaviour, this research aims to investigate systemically if and how incumbents and successors share attitudes, social norms and perception of the feasibility of their business succession.

Qualitative research carried out on a group of small Italian family firms (N = 10).

This study provides evidence of background mechanisms (attitudes, social norms and perception of feasibility) affecting the implementation of business succession planning in family SMEs. Moreover, this study provides further evidence supporting the role of social norms in strategic decision-making processes within family firms.

Findings from this study contribute to current literature in multiple ways and have several research implications.

This study highlights that it is more appropriate to adopt a systemic rather than an individualistic approach in investigating/managing business succession.

Family firms are the most widespread type of firms in the world; thus, a systematic failure in business transmission represents a prominent socioeconomical problem for policy-makers and institutions.

This study leads to further developments in exploring business succession from a psychological point of view. Findings also highlight the limits of how a theory applied in order to predict individual behaviour can provide insight into collective behaviour involving a family.

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

This paper aims to examine the impact of Zakat avoidance on firm value and investigates how board characteristics moderate this relationship within the context of Saudi Arabia, a Muslim nation.

Using panel data from 2009 to 2020, encompassing 78 nonfinancial firms listed on the Saudi Stock Exchange, this study constructs an enhanced measure of Zakat avoidance that integrates insights from tax avoidance research, Shariah principles and the regulations of the Zakat, Tax and Customs Authority. This research uses empirical techniques, including panel data regressions and interaction analysis to investigate how board characteristics may influence this relationship.

Descriptive analysis reveals pervasive Zakat compliance, underscoring the effectiveness of Saudi Arabia’s robust Zakat system. Regression results indicate a positive association between Zakat payment and firm value. Remarkably, board characteristics exhibit no significant link to Zakat avoidance, emphasizing the potency of the Zakat system and religious adherence. However, the moderation analysis reveals that board independence and meeting frequency positively moderate the relationship between Zakat avoidance and firm value.

The study emphasizes the vital importance of upholding Zakat obligations to cultivate trust among stakeholders and amplify firm value. It advocates for governance frameworks that foster vigilant oversight and independence, ultimately enhancing a firm’s overall worth. Furthermore, the study’s findings provide valuable insights for corporate leaders, investors, policymakers and society as a whole, facilitating the promotion of ethical financial conduct and driving holistic economic development.

This research introduces novel insights by scrutinizing the intricate interplay of Zakat avoidance, board dynamics and firm value within the context of a culturally distinctive emerging economy. The development of a distinct Zakat avoidance metric, along with comprehensive empirical assessment, contributes to the originality of the study. Moreover, the investigation into the moderating influence of board characteristics adds value to the existing body of knowledge.

The purpose of this study is to shed light on the relationships between the different types of ownership structure and tax avoidance activities and examine the moderating effect of audit quality.

This study used secondary data from the listed companies in Amman Stock Exchange (2009–2020). To obtain additional robust findings, this study used various proxies for measuring tax avoidance (effective tax rate [ETR] and cash flow effective tax rate [CFETR]).

Relying on various proxies for tax avoidance, the results reveal that family and managerial ownership lead to exacerbating tax avoidance activities. Although institutional and board ownership have a positive impact on ETR and CFETR, which indicate that these type of ownership have a negative impact on tax avoidance. Audit quality also has a significant role in moderating the ownership structure–tax avoidance relationships. Besides, the results reveal that audit firm size is not merely symbolic words, but it contributes to reducing and restricting tax aggressiveness.

This study has policy implications related to the policymakers in creating future tax policies to minimize and avoid tax avoidance activities. Results of this study can be used to improve awareness among the various owners and to reduce the tax avoidance practices in the developing countries. It also determines a good agenda for research in the relationships between ownership identities, audit quality and tax avoidance, which also can be used to encourage and guide future studies.

This research extends the existing literature by examining both the direct and indirect influence of ownership structure on tax avoidance in Jordanian firms by including audit quality as a moderating variable. This is a pioneering and unique study examining the joint influence of the different forms of ownership on tax avoidance. To the best of the author’s knowledge, this study is the first of its kind that examines the interaction influences between the various identities of ownership and audit quality on the tax avoidance activities in the Jordanian context.

Spirituality has long played an important role in conflict and crisis management at both individual and organizational levels, and the interest in spirituality is increasing day by day. Spirituality gives meaning or purpose to one's life and minimizes the potential for conflict, so spirituality has a mitigating role in conflict and crisis processes. In addition, spirituality is thought to foster values such as equality, honesty, compassion, avoidance of harm, respect, peace, justice, forgiveness, sense of duty, reliability, good citizenship, gratitude, optimism, gratitude, love, dedication, and empathy. Therefore, it can be said that employees who have internalized such moral values will definitely reflect them in their actions and discourses in conflict and crisis situations and will achieve successful results. In fact, spirituality drives the behaviors of employees in both crisis management and coping with crisis management. In this context, it can be said that employees with a high level of spirituality can choose the integrative conflict style in conflict situations and can manage conflict positively and thus prevent a crisis from occurring. It is also foreseen that religious spirituality will play a positive role in conflicts and create a peaceful environment in organizations.