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This study evaluates the factors related to the creation of a human brand in the brand inception stage.

Employing content analysis of expert reviews, we establish the role played by valence (positiveness), depth (number of statements) and timing of subjective and objective critical reviews for human brands. To address these issues, we employ generalized estimating equations to model numerical ratings of celebrity reviews evaluating a nascent human brand.

The findings show that subjective reviews have the potential to influence the probability of survival of a human brand in the brand inception period, are increasingly consequential during the inception period stages and are more influential than objective reviews. We also found that the valence of objective reviews can negatively and significantly relate to human brands in their late inception stage.

This is the first research to demonstrate the importance of critical reviews in building human brands, with a focus on the first moment of a brand's inception. More importantly, this research enriches our understanding of the larger process of personal brand building as it may emerge over time.

For construction organisations to be effective at implementing an integrated safety, health and environmental (SHE) management system, they require the right level of organisational capability. This capability includes the policies, systems and resources of the organisation. However, within the academic literature, it is unclear which organisational attributes of construction companies are important for implementing integrated SHE management. This study aims to explore the organisational attributes that determine integrated SHE management capability and their relative priorities.

The study used a literature review supported by expert verification and a subsequent three-round expert Delphi technique accompanied by applying the voting analytical hierarchy process.

The study identified 20 attributes grouped under five main thematic categories. These are strategy (the organisation’s vision and top management commitment); process (the organisation’s procedures and processes for SHE management); people (organisation’s human resources, their competence, roles, responsibilities and involvement in SHE management); resources (organisation’s physical and financial resources for SHE management) and information (SHE related documents, data, records and their communication across an organisation). While these thematic categories and the attributes within carry different weights of importance, the strategy-related attributes are the most important, followed by the people-related attributes.

The results of this study should enable construction companies and key industry stakeholders to understand construction companies’ capability to successfully implement an integrated SHE management system. Furthermore, construction companies should be able to prioritise efforts or investments to enhance their SHE management capability.

The growing implementation of electronic health (e-health) systems has raised the importance of analyzing how these systems have been implemented in diverse regions. By employing a contextual sensitive approach and social mechanism theory, this study aims to better understand the reasons for the success and failure of e-health initiatives in the ex-Yugoslav region and derive useful insights for policymakers.

We employ a narrative review process grounded in the social mechanism theory, extended with field experts’ review, to acquire state-of-the-art information.

Findings indicate that different e-health systems coexist and evolve in different contexts in different countries, with varying levels of success. The contextual differences shape the broader environment, affecting the level of preparedness and capability for e-health implementation. Top-down approaches dominate e-health implementation in most countries when it comes to design process features, and more developed countries do not rely on strong social mechanisms for implementing e-health due to the openness of their culture towards e-health innovations.

Analyzing the milestones, challenges and functionalities of e-health systems in the region of interest can assist policymakers, academics and practitioners in making informed decisions and recommendations to enhance future e-health implementation.

No known studies evaluated e-health initiatives in the former ex-Yugoslav countries holistically and evolutionarily in the form of a comprehensive regional study. Further, our research endeavor is contextually specific since the health systems of these countries in the past were tied together under the federative umbrella health system and then diverged in terms of e-health development.

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Exploring the determinants of a winery brand reputation (BR) and how those determinants interact is vital for the sustainable development of wineries as well as the growth of the wine industry as a whole. This study aims to test an integrated model to better understand the observed measurement constructs of winery brand reputation, including collective reputation (CR), wine label (WL), expert opinion (EO), social media advertising (SMA) and consumer wine knowledge (CWK).

In-depth interviews, an expert panel review and a pilot study were conducted to examine and improve the observed variables. A questionnaire survey was conducted as the main data source for the study. A total of 616 valid questionnaire responses were collected from 102 cities in mainland China and Hong Kong, Macao and Taiwan from December 2021 to April 2022. Structural equation modeling was conducted for the data analysis.

This study supported 9 of the 18 proposed theoretical hypotheses. WL, EO and SMA had positive effects on BR. CWK was found to have a moderating effect on the relationship between expert opinions/social media advertising and brand reputation.

The results of this study can guide wine practitioners, researchers and administrators in brand development, label regulation and consumer education.

To the best of the authors’ knowledge, this is the first attempt to examine the determinants of winery brand reputation among Chinese wine consumers. This study explains the mechanism of winery brand reputation, demonstrating the dynamics and effects of the observed measurement constructs on brand reputation.

The purpose of this study is to address the lack of a proper database or finding system for scholars of Islamic economics (IE), as well as the dearth of literature on bibliographic search and trend analyses of scholars in this field. This study aims to adopt a bibliometric review of the bibliography of experts in IE and scholars in disciplines allied to IE.

This study adopts a bibliometric review of the bibliography of experts in IE and scholars in disciplines allied to IE. The researchers collected data on scholars’ profiles and scholarly works and analyzed them to identify trends and patterns.

This study presents two main themes: the profiles of the scholars in IE and allied disciplines, and their scholarly works. The findings on the scholars’ profiles reveal that most scholars are contemporaries born between the 1940s and 1990s, concentrated in Malaysia and affiliated with the International Islamic University Malaysia. Regarding their scholarly works, the majority of their efforts resulted in 11,736 materials in the form of books, articles and conference papers spread across 13 sub-areas in IE.

This study fills the gap in literature by providing a database and finding system for scholars in IE and conducting a bibliographic search and trend analysis of scholars in this field. The findings shed light on the profiles of scholars and their scholarly works, which can guide future research in this area.

The purpose of this study is to assess the presence of deceptive advertising practices in wine retailers’ e-mails and, if identified, to analyze the extent and content of these deceptive advertisements.

The study follows an observational research design to examine the accuracy of two claims that were made in 258 marketing e-mails from two major wine retailers in New Jersey, USA: (1) that all wines have 90+ scores; and (2) that these wines are offered at a deeply discounted price.

The study found that only 3.9% of cases accurately supported both major claims made: the wines having 90+ scores and being offered at a discounted price. Both claims were inaccurate in 64.7% of cases. Nearly half (49.3%) of the advertised wines had concealed critic’s scores below 90 points. Recipients were told they could save 37.2% by purchasing from the advertising retailer, but they could have actually saved 12.7% more by buying the wines elsewhere.

The study’s limitations include the small sample size. Variations between different wine retailers and their advertising practices require further investigation.

Advertised discounts and scores may be inaccurate or incomplete, causing consumer confusion and disappointment, erosion of wine advertisements’ as well as wine retailers’ and wine experts’ credibility.

Deceptive advertising can erode consumer trust and lead to unfair practices. Consumers may make purchasing decisions based on misleading information. Deceptive practices create an uneven playing field, giving businesses that engage in them an unfair advantage, hindering market transparency and ethical businesses. Policymakers should develop regulations to protect consumers and ensure fair competition.

An investigation of deceptive advertising practices in the wine industry has not been done before. This exploratory study contributes to consumer awareness and highlights the importance of truthful and transparent marketing practices.

This study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting goals and circular economy principles. It seeks to provide insights into the significance of EPR policies for manufacturing industries striving to enhance their environmental, social and governance performance while ensuring sustainable accounting of their business operations.

The methodology proposed in this article is based on the decision-making trial and evaluation laboratory (DEMATEL) technique. This approach formulates a structural framework for evaluating influential elements among critical recognized factors. By using DEMATEL, the study examines the interconnectedness between assessed factors through a cause-and-effect diagram, facilitating the integration of EPR into sustainable accounting practices.

The research findings reveal that the most impactful contributors to sustainable accounting practices of EPR within the framework of sustainable development goals and circular economy are producers, consumers, eco-design, public awareness and the support of local authorities. These findings underscore the importance of considering these factors in implementing EPR and advancing sustainable accounting practices.

This paper contributes to the literature by proposing a DEMATEL-based model for evaluating the factors affecting the implementation of EPR within the context of sustainable accounting goals and circular economy principles.

This paper aims to propose a novel model that addresses the limitations of current practices, through considering quantitative and qualitative criteria in the decision-making process for equipment replacement.

Literature review and consultation with professionals in the heavy construction industry was conducted to identify the criteria influencing the replacement of construction machines. A questionnaire survey using analytic hierarchy process and multi-attribute utility theory was used to rank these criteria and establish their utility scores. Sensitivity analysis was performed to assess how adjustments in the weights of main criteria would impact equipment replacement decisions.

The identified criteria were classified into three categories: economic, technical and socioenvironmental, encompassing a total of 15 criteria. The findings indicated that salvage value/meeting payback period/maximizing profitability held the highest importance in the replacement process, followed by considerations like high repair and maintenance cost; working condition and economic conditions. Safety and social benefits scored the least among all criteria and categories.

This study focuses on earth-moving equipment and involves experts from the Eastern Province of Saudi Arabia. The model introduces a novel methodology to aid decision-makers, particularly contractors and project managers, in determining when to replace heavy construction equipment, which results in resource efficiency and time saving.

The model integrates expertise and knowledge from experts to establish criteria for replacing construction equipment. This research aims to improve the functionality of the decision-making process regarding the acquisition or replacement of equipment throughout its lifespan.

Market evaluation of products is the basis for product innovation, yet traditional expert-based evaluation methods are highly dependent on the specialization of experts. There exist a lot of weak expert-generated texts on the Internet of their own subjective evaluations of products. Analyzing these texts can indirectly extract the opinions of weak experts and transform them into decision-support information that assists product designers in understanding the market.

In social networks, a subset of users, termed “weak experts”, possess specialized knowledge and frequently share their product experiences online. This study introduces a comparative opinion mining framework that leverages the insights of “weak experts” to analyze user opinions.

An automotive product case study demonstrates that evaluations based on weak expert insights offer managerial insights with a 99.4% improvement in timeliness over traditional expert analyses. Furthermore, in the few-shot sentiment analysis module, with only 10% of the sample, the precision loss is just 1.59%. In addition, the quantitative module of specialization weighting balances low-specialization expert opinions and boosts the weight of high-specialization weak expert views. This new framework offers a valuable tool for companies in product innovation and market strategy development.

This study introduces a novel approach to opinion mining by focusing on the underutilized insights of weak experts. It combines few-shot sentiment analysis with specialization weighting and AHP, offering a comprehensive and efficient tool for product evaluation and market analysis.