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The purpose of this study is to examine the moderating effect of an exogenous corporate governance shock that curbs Chief Executive Officers’ (CEOs) power on the relationship between CEO narcissism and earnings management practices.

The authors performed a quasi-experiment using a differences-in-differences approach to examine Brazil’s duality split regulatory change on 101 Brazilian public firms during the period 2010–2022.

The main findings indicate that the introduction of duality split curtails the positive influence of CEO narcissism on earnings management, suggesting that this corporate governance regulation may act as a complementary corporate governance mechanism in mitigating the negative consequences of powerful narcissistic CEOs. Further robustness checks indicate that the results remain consistent after using entropy balancing and alternative measures of CEO narcissism.

In emerging markets, where governance systems are frequently perceived as less than optimal, policymakers and regulatory authorities can draw insights from this enforcement to shape governance systems, reducing CEO power and, consequently, improving the quality of financial reporting.

To the best of the authors’ knowledge, this is the first study to examine whether a duality split mitigates the influence of CEO narcissism on earnings management. Thus, this study contributes to the corporate governance literature that calls for research on the effectiveness of external corporate governance mechanisms in emerging markets as well as the CEO narcissism literature that calls for research on moderating factors that could curtail negative consequences of narcissistic CEO behavior.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

Fitness games, as a medium that combines playfulness and usefulness for exercise, face challenges in sustaining long-term user engagement. Currently, there is limited research exploring factors influencing users' continued intention to use from the perspective of user experience. Therefore, this study aims to investigate the priority of various user experience attributes of fitness games in promoting users' sustained engagement and to construct a user behavior model, offering theoretical guidance for designers and businesses.

This study distributed 441 survey questionnaires and, based on the fundamental characteristics of external games, established a model for users' continued intention to use external games. It explores the impact of various gaming elements on users' continued intention to use fitness games and the relationships between these elements.

The study indicates that usefulness, functional quality, and ease of use directly influence players' intention to continue playing external games. Social interactions, technical quality, and playfulness do not have an impact on the continued intention to use.

This research breaks away from the bias of previous studies overly focusing on playfulness in games. It fills the research gap regarding the continued intention to use fitness games and provides insights into the design and operation of fitness games.

The primary objective of introducing nonstate ownership into state-owned enterprises (SOEs) is to enhance corporate performance. This study explores how nonstate ownership affects corporate performance, emphasizing agency costs as the primary mechanism.

Using data from 2010 to 2019 for listed SOEs, the authors measure nonstate ownership based on shareholding ratios, control rights and shareholding–control matching. The authors also use fixed-effects and mediation-effects models, with agency costs as the primary mechanism.

Increased nonstate shareholding ratios, stronger control rights and improved shareholding–control matching promote SOE performance. Nonstate shareholding ratios boost performance through resource effects, while control rights and shareholding–control matching promote performance by mitigating agency costs. A heterogeneity analysis indicates stronger effects in local SOEs and highly marketized regions. Moreover, control rights and shareholding–control matching reinforce the positive impact of shareholding ratios on performance.

The mixed-ownership reform of Chinese SOEs aims to optimize shareholding and control structures between state and nonstate shareholders. Therefore, research on the impact of nonstate shareholding ratios, control rights and shareholding–control matching on corporate performance is highly pertinent. However, existing studies have focused on the effects of single factors on performance, without exploration of the economic implications of shareholding–control matching. This study not only prioritizes the optimization of shareholding and control structures but also underscores the importance of granting nonstate shareholders control rights proportionate to their shareholding, providing critical evidence of the value of improving SOEs' ownership structure.

The purpose of this paper is to provide an integrative picture of the state of the art of the literature on digitalisation of small and medium-sized enterprises (SMEs) as an enabler for their internationalisation process and as a comprehensive view of the specific domains impacted by digital technologies as well as their repercussions on the international outreach.

A systematic review which leverages a descriptive analysis of extant literature and an axial coding technique has been conducted to shed light on the current knowledge and to identify primary research areas and future research lines.

The research indicates that digitalisation impacts the internationalisation of SMEs in three specific domains: (1) internationalisation through the adoption of information and communication technologies (ICT) technologies and e-commerce platforms; (2) international expansion through the digitalisation of value chain activities and (3) international outreach through knowledge acquisition on digital platforms.

The value of this study is threefold. First, the authors attempt to systematically review the literature on SMEs digitalisation and internationalisation and provide a holistic perspective on the intertwining of these two research streams. Second, the authors propose a novel conceptualisation on the dimensions of SMEs digitalisation as enablers to internationalisation. Third, the authors put forward promising future lines of research.

1. Digitalisation represents a pivotal strategy that allows companies to build new strategic capabilities and is a propeller for SMEs internationalisation.

2. Through e-commerce, SMEs could compete at the same level of multinational companies but enduring lower costs of expansion.

3. Digital platforms allow SMEs to enhance the learning processes about international markets through an immediate access to relevant information.

4. Digital entrepreneurship has enabled SMEs to develop new configurations of value chain activities, evolving their business model or reaching new markets.

5. SMEs are changing the “business as usual” paradigm offering digital tools to build modular architectures that are scalable and agile in their evolution ability.

Digitalisation represents a pivotal strategy that allows companies to build new strategic capabilities and is a propeller for SMEs internationalisation.

Through e-commerce, SMEs could compete at the same level of multinational companies but enduring lower costs of expansion.

Digital platforms allow SMEs to enhance the learning processes about international markets through an immediate access to relevant information.

Digital entrepreneurship has enabled SMEs to develop new configurations of value chain activities, evolving their business model or reaching new markets.

SMEs are changing the “business as usual” paradigm offering digital tools to build modular architectures that are scalable and agile in their evolution ability.

This study investigates the relationship between management's psychological characteristics (managers' narcissism, overconfidence and managers' myopia) and earnings management in the pre-Islamic State of Iraq and Syria (ISIS) and post-ISIS eras.

A multivariate regression model was used to test the hypotheses. The research hypotheses were tested using a sample of all companies listed on the Iraqi Stock Exchange from 2014 to 2020.

Findings indicate a positive and significant relationship between managers' narcissism, overconfidence and myopia with accrual and real earnings management. According to the results, the ISIS weakens the relationship between managers' narcissism, managers' overconfidence and managers' myopia with accrual and real earnings management.

Because no study has addressed this issue in Iraq so far, the results of this research can provide helpful information for its users and improve the knowledge and science in this area.

One of the crucial elements of addressing global climate challenges through urban tourism is the continuing existence of urban forests. The reasoning is that the ecological attraction of urban forests can impact visitors’ intention to conduct pro-environmental behavior, including low-carbon actions. Thus, more visitors to urban forests will positively affect enhancing the quality of the urban environment. However, the extent to which ecological attraction can influence pro-environmental behavior warrants further investigation due to the complexity of psychosocial factors that impact behavioral intention. The main objective of this research is to examine the effects of the ecological attractiveness of urban forests on the pro-environmental behavior of visitors by exploring motivation, ecological experience, perceived value and knowledge as mediators. Moreover, whether the nature of the urban forest and facilities attract visitors simultaneously is also studied.

Data were collected from 615 respondents who visited three urban forests in Bandung, the second-most populous city in Indonesia, by five-point Likert questionnaires. As an analytical tool, SEM PLS was applied to establish the effect of the ecological performance of the urban forest on the increase in environmentally conscious behavior among urban forest visitors.

The findings demonstrate that the attractiveness of an urban forest affects the growth of environmentally responsible behaviors. Nonetheless, the attractiveness of urban forests is dictated more by their infrastructure than their ecological function. On the contrary, the visitors’ knowledge level can improve their motivation, environmental experience and perceived environmental value. These findings show the significance of developing educational programs with an emphasis on the experience of the visitors so that their ecological performance can contribute to improved low-carbon behavior. In conclusion, this work contributes to the management of sustainable urban tourism.

This work also has some limitations. First, the medium R-square on intention behavior to low-carbon action suggests investigating other influential factors to produce a more robust conscious behavior. Mkono and Hughes (2020) mention that many complex factors that cause positive intention do not necessarily lead to environmental action. Thus, many psychosocial variables need to be explored in different models. Second, the convenient sampling used here does not represent the whole population, making generalization difficult. Thus, further work needs to apply more rigorous sampling techniques to validate the findings. Further investigations may also need to be conducted in other urban forests in another Asian country with a similar and different social context for benchmarking, as this study found that the type of attractive urban forest design is a more dense forest, which differs from other studies based in Europe. Exploring more influencing behavioral factors of pro-environmental action in the model is also suggested. Thus, we could contribute more to support recreational activities in urban forests.

As an implication for planning an urban forest to increase its recreational function, the authors illustrate the importance of producing educational programs. Although the improved knowledge of visitors has been shown to strengthen their commitment to perform pro-environmental actions, the mediating role of motivation, experience and perceived value reveals that some activities are required to achieve visitor motivation to actual behavior. Consequently, designing an urban forest requires not only the enhancement of eco-attractions and artificial elements for the convenience of visitors but also the development of an environmental education program that can improve visitors’ environmental experience and perception of ecological value. The designed educational program may use an experiential education approach incorporating objective knowledge of Earth’s current state. The urban forest education program must encourage visitors’ connection and participation with nature. Moreover, knowledge and information about Earth’s environmental quality can increase visitors’ perceived value, ensuring that their activities in the urban forest contribute to improved health, environmental quality and social environment. Thus, with well-managed and provided education, they are encouraged to adopt low-carbon action because it complements their contribution to a better quality environment.

The theoretical contribution of this research is generated through the role of urban forest attractiveness in the intention to conduct low-carbon action, which influences solutions to existing urban environmental problems. This work exhibits that both ecological attractiveness and attractiveness of artificial elements in urban forests can attract visitors and subsequently boost their outdoor recreation motivation, ecological experience and perceived value and then turn them to boost their intention to conduct low-carbon action. The physical characteristics of a site are behavioral stimuli that can increase a person’s motivation, experience and perception of the value of the environment, thereby increasing their intention to engage in low-carbon actions. This environment behavioral construction is fundamental in understanding that urban forests offer ecological benefits and influence the social quality of urban communities. Nevertheless, without visitor activity, urban forests are merely physical entities that become increasingly demanding to maintain. Due to this, an urban forest that is socially active and has an influence on promoting environmentally conscious behavior is needed, and its presence is becoming ever more crucial. This work shows the significance of integrating psychosocial approaches into managing tourism in urban forests.

This study aims to examine the mediating effects of corporate governance mechanisms like the board of directors on the association between disruptive technology adoption by audit clients and the risk of material misstatements, including inherent risk and control risk. In particular, the authors study the mediating effects of board characteristics such as board size, independence and gender diversity.

Based on a sample of 100 audit clients listed on the FTSE 100 from 2015 to 2021, this study uses structural equation modelling to test the research objectives.

The findings indicate a significant and negative association between disruptive technology adoption by audit clients and inherent risk. However, there is no significant evidence observed for control risk. The utilisation of disruptive technology by the audit client has a significant impact on the board characteristics, resulting in an increase in board size, greater independence and gender diversity. The authors also find strong evidence that board independence mediates the association between disruptive technology usage and both inherent risk and control risk. In addition, board size and gender exhibit distinct and differential mediating effects on the association and across the two types of risks.

The study reveals that the significant role of using disruptive technology by audit clients in reducing the risk of material misstatements is closely associated with the board of directors, which makes audit clients place greater emphasis on the construction of effective corporate governance.

This study offers essential primary evidence that can assist policymakers and standard setters in formulating guidance and recommendations for board size, independence and gender quotas, ensuring the enhancement of effective governance and supporting the future of audit within the next generation of digital services.

With respect to relevant stakeholders, it is imperative for audit clients to recognise that corporate governance represents a fundamental means of addressing the ramifications of applying disruptive technology, particularly as they pertain to inherent and control risks within the audit client.

This study contributes to the existing literature by investigating the joint impact of corporate governance and the utilisation of disruptive technology by audit clients on inherent risk and control risk, which has not been investigated by previous research.

Using perspectives from the technology affordance and social capital theories, this study aims to unpack the process through which platform-enabled co-development unfolds in supply chain contexts. Specifically, it explores how innovation outcomes can be fostered through platform affordances and supply chain relationship (SCR) capital.

The paper integrates literature on digital platforms, SCRs and co-development to produce an integrative framework, developing propositions on the relationships among digital platforms, SCR capital and innovation outcomes.

The authors identify affordances for distinctive strategic use of platforms: value co-creation, relationship building and strategic learning. The authors discuss ways in which each affordance contributes to the advances in SCR capital, thus altogether enabling focal firms to orchestrate and integrate internal and external resources to attain incremental and radical innovation.

Based on the proposed research framework, further empirical studies can use quantitative data to measure the relationship between affordances and SCR capital and use longitudinal case studies to explore how affordances and SCR capital evolve to provide more fine-grained and contextualised information in different research settings.

This paper sheds light on how the relation between the adoption of digital platforms and SCR capital shapes digitally enabled service co-development. The authors provide an alternative explanation of resource integration in platform-mediated supply chain contexts and enrich the related literature on how digital platforms can maximise value from introducing ambidextrous innovation by leveraging internal and external resources.

This study aimed to explore the antecedents of small- and medium-sized enterprises (SMEs) internationalization and to compare the different resources required to enter different geographical regions. This study adds to the discussion on internationalization from a resource-based view (RBV) and a focus on dynamic capability, especially the linkage with resources such as digital capability, domestic industrial networks and the business-to-business (B2B) model.

This study used secondary data collected by an SME association in 2020, using a logistic regression model to examine the hypotheses. The respondents were selected according to stratified random sampling.

Digital capability and the B2B model significantly and positively affect the likelihood of internationalization by SMEs, while domestic industrial networks were negatively correlated with this process. In addition, Taiwanese SMEs with high digital capability tend to expand to North America, Europe, Southeast Asia, Northeast Asia, Oceania and the Middle East. Smaller firms tend to develop in Southeast Asia, whereas larger firms opt to establish business in Oceania.

A research limitation is the generalizability of the sample. Findings could be enhanced if future studies include more industries and draw comparisons among different industries or countries. Future studies could explore digital entrepreneurship from a global perspective.

Managers need to emphasize better the development of digital capabilities and skills for SMEs. With limited financial resources and workforce, SMEs can strengthen the competence in international markets by adopting a suitable business model. When SMEs join an association to expand SMEs foreign networks, the study suggests that SMEs carefully evaluate the characteristics of each industrial association first, given that some associations are domestic-oriented. As for public policymakers, a project grant can be used to provide digital capability training for SME employees and owners or promote building a B2B model when internationalizing.

The authors' findings fill the research gaps in RBVs of internationalization, especially in linking resources such as digital capability, domestic industrial networks and the B2B model. The outcomes of this research serve as a reference not only to policymakers for improving the current SME ecosystem, but also to business practitioners positioning themselves in this system.