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The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews, this paper focuses on the various assumptions of theoretical models and the insights and key results derived from those assumptions. The author also reviews how these theoretical papers are “applied” in empirical studies.

The author systematically analyzes both theoretical and empirical papers that investigate disclosure and cost of capital between 2000 and 2020.

The author shows (1) that there is ample room for theorists to move from the pure exchange economy to the production-based economy setting to investigate the real effect of disclosure on the cost of capital; (2) structural estimation, although still nascent, is a promising direction to build the bridge between analytical and empirical studies in disclosure and cost of capital, and (3) besides ordinary least squares (OLS) regressions, researchers are encouraged to think outside the box regarding how to investigate the interplay between disclosure and cost of capital via a Deep Neural Network design.

The author provides a unique perspective and synthesized knowledge in the relations of disclosure and cost of capital.

The purpose of this paper is to review the existing literature on empirical research in lean manufacturing (LM). It provides a critical assessment of empirical research methodology of 178 research articles published from 1990 to 2009.

The article reviewed a set of 178 empirical research articles in LM research with respect to empirical research design and its related facets. The 236 empirical research articles which are published in 70 journals during 1990-2009 are collected from four major management science publishers, namely, Emerald Online, Science Direct, Springer Link and Taylor & Francis. In total 178 research articles published in 24 journals are selected for critical review of empirical research methodology in LM. The approach for the critical review of 178 empirical research articles in LM is based on empirical research approach given by Flynn et al. (1990). The critical review discusses the current status of empirical research in LM and future directions.

It is concluded from the analysis of the results that: the number of empirical research articles in LM is increasing at a faster pace than ever before; theory building and theory verification articles are equally advanced; the researchers have also unexplored various aspects of empirical research such as importance of triangulation of data, alternate research designs other than survey and case studies; contextual focus is mostly on the manufacturing industry; more focus required on other aspects of empirical research such as collecting the samples from developing and undeveloped countries, larger sample size, longitudinal data collection methods. Finally, it concludes that there is a need of LM frameworks, which gives the stepwise process to remove all kinds of wastes from any organization.

To the knowledge of the authors, it is the first of its kind attempt to critically review the empirical research articles in LM. The review analysis entirely focussed on descriptive statistics of empirical research in LM. The sample size is one of the unique features of this research as the number of shortlisted articles is 178 in 24 journals published over a time span of 20 years (1990-2009).

The purpose of this paper is to describe the “empirical characteristics” of the “top” journals in services marketing by assessing selected journals with respect to: the proportion of “empirical” versus “non‐empirical” contributions; the proportion of national versus international research data; the geographical origin of research data; and the geographical affiliations of the authors whose articles are published.

A sample of “top” journals in services marketing is selected on the basis of expert opinion. The selection includes the International Journal of Service Industry Management (IJSIM), the Journal of Services Marketing (JSM), the Journal of Service Research (JSR), Managing Service Quality (MSQ), and the Service Industries Journal (SIJ). The study considers all contributions (a total of 1,189) published in these journals over a six‐year period from 2000 to 2005, with particular emphasis on the “empirical” studies (a subtotal of 870).

The authors contend that there is in part a troublesome and challenging “ethnocentricity” in some of the examined journals.

This is the first assessment of the “empirical characteristics” of “top” journals in services marketing.

The study provides valuable insights into the nature of academic publishing in the area of services marketing.

Scholars will benefit from insights into the “empirical characteristics” of the “top” journals in services marketing. In particular, scholars can note the particular features of individual journals. Further studies of the “empirical characteristics” of individual research journals are required in other sub‐disciplines of marketing.

The purpose of this paper is to review the extant literature on empirical research in supply chain management (SCM). It provides a comprehensive assessment of research methodology of 619 empirical research articles on SCM published between 1994 and 2009. In total, 21 journals were short listed out of 115 journals for the purpose.

The paper reviewed a set of 619 empirical research articles in SCM research with respect to empirical research methodology and its related aspects, using the empirical research approach given by Flynn et al. The paper demonstrates the present status of empirical research in SCM.

It is concluded from the analysis of the results that empirical research in SCM is increasing at a faster rate than ever, with theory building more in focus than verification. On the other hand, SCM researchers seems to have left several aspects of empirical research unexplored, such as action research, significance of triangulation of data and longitudinal data collection. Other significant findings revealed that SCM research is very scanty in developing countries, the majority of research papers are written at firm level only and several industrial sectors such as construction, retail, and agriculture are still unexamined.

There have been a couple of literature reviews in SCM but none of them focused exclusively on empirical research methodology in SCM. Also the sample size with respect to the number of papers (619 papers), as well as number of journals (21 journals), is larger than ever considered for literature review in SCM. The papers spans a longer time period of 16 years (1994‐2009).

The purpose of this paper is to frame empirical literature on talent management (TM), and to provide a clear and comprehensive picture of the topics under investigation, the conceptualization of TM, and under-explored areas.

The authors adopted a systematic review that covers empirical research on TM which has been published between 2006 and 2014 in academic peer-reviewed journals. A total of 96 articles were included in the review. A bibliometric as well as a content analysis has been carried out.

The results reveal that the Anglo-Saxon context (in particular EU) has a great impact on empirical TM research. Also research foundations and designs are not very rigorous. A slight awareness of context and culture was found. Empirical TM research is predominantly built on an exclusive approach to TM. Yet, how TM works in practice and how well (from the perspective of multiple actors) as well as the role and perceptions of line managers are under-explored areas.

The paper gives vision and direction to practitioners in particular on the definition of talent and TM.

This study frames the extent and nature of empirical research on TM, and it is the first to specifically and objectively examine the advances made in the field and to identify under-explored areas. By doing so, it helps to avoid presumptions and misguided beliefs, to advance the knowledge of TM issues in organizations and regions, and to better channel future research.

The purpose of this paper is to deliver further insights into empirical research on corporate governance of state-owned enterprises (SOEs) by systematizing existing knowledge, identifying current investigation backlogs, and deriving specific implications for future empirical research to address the lack of empirical knowledge in this field.

The study follows a literature analysis approach through a systematic, quantitative analysis of broad-based database queries from EBSCOhost and Web of Science to derive recommendations for future empirical research on SOE-oriented corporate governance.

The results indicate that empirical SOE-oriented corporate governance research is a growing field with wide-ranging opportunities for investigation. Given the lack of qualitative empirical research (representing only 21.7 percent of the studies identified) and the massive focus on regression analyses (69.9 percent) and secondary database data (77.2 percent), future empirical approaches should consider different methods and data sources. More qualitative research is needed for exploratory designs and canonical correlation-based statistical methods seem helpful for confirmatory approaches. In addition, 50.4 percent of the studies identified have a Chinese background, indicating room for studies from different cultural contexts.

Given the range of the research field and the eclectic nature of the analytical approach, it is unlikely that every relevant scientific publication is included.

Since this study is the first of its kind, it contributes to SOE-oriented corporate governance research by drawing on a wide-ranging selection of studies and analyzing them to derive straightforward recommendations for future empirical research.

This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.

The research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.

The research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.

This research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.

Several studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

The purpose of this paper is to perform content analysis in empirical research in supply chain practices (SCPs) over the last 16 years. The research also aims to identify implications for future research in the area of SCPs.

The review of SCPs research is based on 382 papers published from 1997 to 2012 in the 16 selected journals. The state of research is assessed by examining the empirical research growth of SCPs in selected journals, empirical research growth of SCPs, country of sample industry, sample industry, issues discussed in SCPs literature, purpose/objective of research, research method, response rate and data analysis techniques. The research gap is identified through reviewing the selected practices and framework for future development is proposed.

The empirical research in SCPs predominantly performs in the developed countries like USA, UK and Spain. A significant percentage of articles contribute towards the effect of SCPs on organizational performance, but majority of authors employed performance analysis for at firm level only. Hypothesis testing is seemed to be very a common method of defining research question. From the content analysis, it is found that the response rate for the survey research is very low. The trend in survey research is shifting from descriptive statistics’ to framework building and testing.

This paper focuses only the identifications of SCPs and content analysis in empirical research. Further empirical study can be undertaken to find out the relationship between different SCPs and their effect on the organizational performance.

The methodological review will provide better understanding of the current state of research in the area of SCPs.

Many literature reviews aim at critical examination of supply chain management (SCM), but none of them focused the empirical research in SCPs. Another unique feature of this paper is that, it represents 382 articles from 16 selected journals over the past 16 years.

The empirical modelling of major rapid prototyping (RP) processes such as fused deposition modelling (FDM), selective laser sintering (SLS) and stereolithography (SL) has attracted the attention of researchers in view of their contribution to the overall cost of the product. Empirical modelling techniques such as artificial neural network (ANN) and regression analysis have been paid considerable attention. In this paper, a powerful modelling technique using genetic programming (GP) for modelling the FDM process is introduced and the issues related to the empirical modelling of RP processes are discussed. The present work aims to investigate the performance of various potential empirical modelling techniques so that the choice of an appropriate modelling technique for a given RP process can be made. The paper aims to discuss these issues.

Apart from the study of applications of empirical modelling techniques on RP processes, a multigene GP is applied to predict the compressive strength of a FDM part based on five given input process parameters. The parameter setting for GP is determined using trial and experimental runs. The performance of the GP model is compared to those of neural networks and regression analysis.

The GP approach provides a model in the form of a mathematical equation reflecting the relationship between the compressive strength and five given input parameters. The performance of ANN is found to be better than those of GP and regression, showing the effectiveness of ANN in predicting the performance characteristics of the FDM part. The GP is able to identify the significant input parameters that comply with those of an earlier study. The distinct advantages of GP as compared to ANN and regression are highlighted. Several vital issues related to the empirical modelling of RP processes are also highlighted in the end.

For the first time, a review of the application of empirical modelling techniques on RP processes is undertaken and a new GP method for modelling the FDM process is introduced. The performance of potential empirical modelling techniques for modelling RP processes is evaluated. This is an important step in modernising the era of empirical modelling of RP processes.

This paper reviews the evolution, current state and ongoing trends of the empirical literature on employee-owned firms (EOFs).

Using a structured literature review methodology, I analyze 280 empirical publications on EOFs published in English peer-reviewed academic journals over the 1970–2019 period.

Two generations (before and after 2001) of the EOF empirical literature are identified and characterized in terms of authors, journals, topics, methods, targets, relations to theoretical modeling and countries studied. Two research trends are structuring the current generation: one investigating diverse research questions engaging EOFs as emblematic forms of social economy, and the other comparing EOFs to conventional firms to offer insights mainly into the seminal question of the EOF relative rarity.

The sample studied does not take into account articles written in languages other than English and does not include books.

This article displays the first structured literature review of the EOF empirical literature.