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The purpose of this study is to explore the continuity and stability of the impact of accounting information quality on cash holdings, and the moderating effect of this relationship on state ownerships and local appointments.

Based on China's companies from 2011 to 2019, the authors divided cross-section and panel samples, adopted a linear and classification model and performed grouping regression.

The authors find that: first, the quality of corporate accounting information can significantly improve the level of cash holding, giving play to the strategic value effect of cash holding. But that boost is based on economies being able to solve agency problems. Second, the reduction of earnings management and the improvement of accounting information quality of NSOEs improve the level of cash holdings, while SOEs are on the contrary. Third, local appointments can play to the emotional strengths of their hometowns and play a synergistic role in this relationship, but the supervision effect of remote appointments is not obvious.

Through endogeneity and other tests, the conclusion is robust. Based on the agency and information asymmetry theory, the authors considered China's institutional and cultural factors, optimized accounting information's measurement and expanded the research boundary of the accounting field. The authors believe that applicable scenarios should be fully considered in the concluding relationship between accounting information quality and cash holdings. Enterprises should give full play to the advantages of cash holdings in strategic decision-making and financial efficiency, improve the quality of accounting information and also consider state ownerships and the differences in directors' emotions to reduce internal agency costs.

The purpose of this paper is to understand how hospitality companies can best explain controversial corporate social responsibility (CSR) activities to consumers who may not agree with the CSR activity. This research explores message framing through emotional and cognitive appeals to influence consumer perceptions of the Gideon Bible in USA hotel rooms. The study uses the theory of deontic justice to measure the impacts of messaging on consumer perceptions of the morality of the Gideon Bible as suicide prevention in hotels and its relation to controversial CSR initiatives.

The study uses an experimental study design via a self-administered survey to analyze participants’ perceptions of the placement of the Gideon Bible in hotel rooms and participants’ attitudes toward CSR initiatives based on deontic justice and religion using different message framing conditions.

Results show that religion was a major determinant of attitude towards the Gideon Bible, but the sentiment analysis also revealed that negative perceptions can be mitigated through message framing via emotional and cognitive appeals. Additionally, the cognitive appeal did impact CSR perceptions, as did identifying as Christian. Moral outrage emerged as a significant moderator for the relationships between message framing, attitudes toward the Gideon Bible and CSR.

This study provides an extension of deontic justice research to examine justice traits in accepting controversial CSR.

The global recession caused by the COVID-19 pandemic has led to the closure of thousands of village-owned enterprises (VOEs), which are community-managed enterprises that operate in the hostile rural areas in emerging economies. Thus, considering that a Schumpeterian view of economic downturn sees recessions as times where old products/services decline while new products/services emerge, this paper aims to explore the specific innovation-based diversification strategies that matter for the survival of emerging economy VOEs in recession periods to develop new theoretical insights.

The study is based on multiple-case studies of 13 leading VOEs operating in the rural areas of Java Island in Indonesia, an emerging economy. The data was analysed using within-case and cross-case analyses.

Overall, a number of major novel findings have emerged from the analysis, based on which the authors developed several new propositions. First, from the perspectives of both new product and new service diversification, “unrelated diversification” is the primary resilience strategy that seems to be associated with the survival of VOEs in the COVID-19 recession, over and above “related diversification”. Second, from an industrial sector diversification perspective, the most dominant resilient strategy for surviving the recession is “unrelated diversification into tertiary sectors (service sector)”, over and above diversification into the primary sector (agriculture, fisheries and mining) and secondary sector (manufacturing and construction).

The authors contribute to the literature on entrepreneurship in emerging economies by identifying the resilience diversification strategies that matter for the survival of VOEs in recession.

This paper examines how human resources (HR) professionals in the UK have supported employee wellbeing during the coronavirus disease (COVID) pandemic. It considers the extent to which HR professionals were prepared for the crisis and their readiness in supporting the wellbeing of their people.

Semi-structured interviews were conducted with 15 senior HR professionals working across the public and private sectors in the UK. Using an in-depth interview structure, the research explored how respondents both reacted to and managed the crisis in their respective organisations. Template analysis was used to analyse the data allowing a certain degree of fluidity in the establishment of ordered relationships between the themes.

This study finds that business continuity plans turned out to be useless during the pandemic because they focussed on data, not people. It highlights the tension between home-working and burn-out as online presenteeism increased due to staff changing their behaviour in response to self-surveillance. The paper emphasises the importance of soft skills and authentic leadership and the tensions in respect of equity.

The study was conducted with HR professionals in the UK, not internationally. Although the sample did include HR professionals from across the public, private and third sectors, the experience may not be representative of all those working in HR.

This research found that those organisations that had engaged in business continuity planning prior to the pandemic focussed on the retrieval and accessibility of data rather than people. This prioritises staff as a resource rather than emphasising people as an organisation's most valuable asset. Furthermore, the study found that staff worked harder and for longer periods of time as a consequence of self-imposed surveillance. Organisational responses were contradictory as despite implementing well-being strategies to promote physical and mental health, there was little evidence of an effective response to this online presenteeism.

This study seeks to determine the effect of sustainable practices on willingness to pay a price premium (WTPP) in the hotels and resorts in the Fiji islands. It will also assess how implementing these sustainable practices influences guest re-visit intentions.

A qualitative research technique was used which included in-depth interview sessions with ten Fijian resort managers and 15 hotel guests. The website of Etic Hotels was also used to gather data about the green practices provided by resorts and hotels. A non-random purposive sampling method was used to select respondents.

Results indicate that implementing sustainability practices has significantly and positively affected guest intentions to return to Fijian Hotels and resorts. The results also demonstrated that customers are willing to pay a higher price for the use of environmentally friendly practices in Fiji's hotels and resorts.

Though a few studies have been conducted examining the linkages between sustainable practices and the Fijian hotel industry, this article is a novel exploration of the use of sustainable practices in hotels and resorts and how they influence guest re-visit intentions and WTPP in Fiji Islands.

Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past literature focuses on women-on-board and other subsets based on outcomes like firm financial and non-financial performance, corporate social performance and board interlocks. The purpose of this study is to examine the research on gender diversity and women's career advancement through an analysis of 143 articles published during past decade. Theoretical frameworks, contexts and constructs-based contribution to scholarship were reviewed. The authors attempt to highlight key theories, constructs and contexts and provide direction for future research.

A comprehensive systematic literature review of 143 articles spanning January 2008–March 2023 about gender diversity and women’s career advancement was conducted.

Majority of the past studies have focused on women on board and top management team, and most of them have been conducted in the context of the USA and China. There is no specific industry which has been covered extensively. Resource dependency, resource-based views and agency theories are the primary theoretical frameworks used in the past studies. Furthermore, these findings suggest the scope to further focus on women’s retention and career growth initiatives, especially at levels other than top levels, for a stronger leadership pipeline.

This study has been conducted with a focused analysis of the context, constructs and theoretical frameworks, enabling future researchers to decide how and where to focus, to now strengthen retention of women.

This paper aims to consolidate the state of research on information behaviour. Regardless of the scholarly surge on information behaviour using numerous models and extended ones, gaps still exist on the development of more pragmatic frameworks that explain and/or predict the information behaviour across different fragmented environmental situations. Therefore, this paper extends technology-organization-environment (T-O-E) framework and synthesizes different research positions into a multi-dimensional framework that assists small and medium enterprises (SMEs) to understand their information behaviour and to make informed decisions on the adoption of emerging information communication technology (EICT).

This study deployed an inductive approach; data were generated from unstructured and semi-structured interviews with 20 participants drawn purposively from Luton directories.

This study developed a more integrated framework underpinned by T-O-E framework, which helped to identify how EICT adoption is critically shaped by perceived information need, information sources selection and the factors determining information source selection.

Qualitative research is normally subjective, inductive, interpretive and limited on the sample used. However, because of the limited number of interviews used, as well as industry-specific nature of the study, the generalization of the framework and the findings will be difficult, hence, the need to test the framework on a broader population and cross-context testing.

The T-O-E framework is extended to Expectancy (T-O-E-E) to provide a more robust insight into information behaviour of SMEs from a multi-dimensional perspective. It also offers a more analytical framework for exploring critical issues identified and demonstrates the capacity to provide a reliable explanation to the findings. Further, it serves as a tool for assessing the benefits or challenges of SMEs information behaviour especially on the EICT adoption decision.

This paper aims to investigate the impact of climate change news on the dynamics of US stock indices.

The empirical basis of the study was 3,209 news articles. Sentiment analysis was performed by a pre-trained bidirectional FinBERT neural network. Thematic modeling is based on the neural network, BERTopic.

The results show that news sentiment can influence the dynamics of stock indices. In addition, five main news topics (finance and politics natural disasters and consequences industrial sector and Innovations activism and culture coronavirus pandemic) were identified, which showed a significant impact on the financial market.

First, we extend the theoretical concepts. This study applies signaling theory and overreaction theory to the US stock market in the context of climate change. Second, in addition to the news sentiment, the impact of major news topics on US stock market returns is examined. Third, we examine the impact of sentimental and thematic news variables on US stock market indicators of economic sectors. Previous works reveal the impact of climate change news on specific sectors of the economy. This paper includes stock indices of the economic sectors most related to the topic of climate change. Fourth, the research methodology consists of modern algorithms. An advanced textual analysis method for sentiment classification is applied: a pre-trained bidirectional FinBERT neural network. Modern thematic modeling is carried out using a model based on the neural network, BERTopic. The most extensive topics are “finance and politics of climate change” and “natural disasters and consequences.”

This study investigates the challenges and opportunities that organisations face in implementing Quality 4.0 as an approach to quality management and investigate the current state of Quality 4.0 implementation.

This study uses a qualitative research methodology to interview senior managers from globally based manufacturing and service industries.

The study explicates that most organisations implemented Quality 4.0 to improve their flexibility, efficiency, transparency and productivity while focusing on improving service quality, customer satisfaction and reducing cost. In terms of sustainability of Quality 4.0 the key factors found were a consistent effort from the top management, continuous training to employees, building leadership quality and creating a habit of using Quality 4.0.

The findings of this study offer useful guidance to organisations desirous of implementing Quality 4.0. In addition, the findings have identified key sustainability factors, helping organisations ensure a successful implementation and long-term returns from Quality 4.0.

The findings of this study contribute to the body of knowledge related to Quality 4.0 and help organisations in their digital transformation journey. In addition, it is one of the first studies to investigate the key factors for Quality 4.0 sustainability.

This study aims to investigate how early and late adopters of Quality 4.0 (Q4.0) differ in terms of organizational performance.

The authors employed a grounded theory approach for interviewing 15 senior managers from diverse organizational contexts throughout the globe as part of their qualitative research methodology.

The research's findings were analyzed based on four types of performance: operational, financial, environmental and social. It was clear that early adopters of Q4.0 were sustaining superior performance in quality over time, even though their investment was significantly higher than that of late adopters. From a financial viewpoint, it was evident that early adopters had a competitive edge over their rivals compared to late adopters. Late adopters have utilized the notion of the circular economy (CE) more effectively than many early adopters in the context of environmental performance in order to establish a green economy and sustainable development.

Although the results of the interview indicate that Q4.0 is having some positive effects on social performance, in the authors' view, it is still least understood from an empirical standpoint.

The study's findings assist organizations in comprehending the performance differences between Q4.0 early adopters and late adopters.