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This study aims to investigate how the effectiveness of luxury advertising can be improved by matching the emotional (promotion pride vs prevention pride) and luxury value (authenticity vs exclusivity) appeals within advertising messages.

Three experiments were conducted. Studies 1A and 1B establish the influence of incidental emotions and regulatory focus on consumer preferences for divergent luxury value appeals (exclusivity vs authenticity) within advertisements. Study 2 shows the match-up effects of congruent emotional and luxury value appeals on advertising effectiveness.

The authors offer causal evidence that promotion pride increases the preference for exclusivity appeals, whereas prevention pride increases the preference for authenticity appeals in luxury advertising.

The study offers a novel perspective into the ways consumers evaluate different value appeals in luxury advertising and establishes the important role played by emotions within such evaluations.

Marketers of luxury products can increase the effectiveness of their advertising campaigns by considering the fit between emotional and luxury value appeals. Specifically, the authors show that the congruent matching of promotion pride with exclusivity appeals and of prevention pride with authenticity appeals within advertising messages can elicit more favorable consumer responses.

The study is the first to illustrate novel “match-up” effects: it shows when and how different luxury value appeals (exclusivity vs authenticity) and emotions (promotion pride vs prevention pride) influence the effectiveness of luxury advertising.

This study shows that Siemens has assiduously endeavored to achieve business excellence and enhance the company’s economic value, and has made considerable efforts to address the issue of sustainable development in various ways. However, the study has also found that much is said than done and there are implementation issues and problems that deserve managers’ full attention. A series of recommendations are proposed to broadly address these issues and problems. Managers who have already embarked on, or intend to take, sustainability initiatives will find the study informative and insightful.

As the pandemic begins to ease, many companies are figuring out that working remotely is the future of work and “a new normal”. This research focuses on strategic planning and practices inherent in remote work, and aims to identify the optimal balance between virtual and on-site working. Specifically, the authors investigate the moderating effects of managerial ability and Hofstede's cultural factors.

The authors build a mathematical model to locate the optimal balance between virtual and on-site working. A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model.

This model provides organizations with a general guideline with recommended optimal percentages of remote workforce based on specific Hofstede's national scores. The authors also find that organizations with varying levels of managerial ability exhibit different adoption rates of remote working.

Because of the chosen research approach, the proposed model may lack empirical verification and require further adjustment of parameters. Therefore, researchers are encouraged to empirically and statistically test the proposed model further.

This model equips organizations and practitioners with a general guideline to identify their desired portion of remote workforce. The incorporation of managerial ability and cultural factors makes our model applicable to various business structures across different sectors.

This proposed model addresses this optimization problem from a mathematical perspective with an interdisciplinary approach. The model also considers the moderating effects of managerial ability and Hofstede's cultural factors.

1. The main contribution of this study is the theoretical development of our mathematical model that identifies the optimal balance between remote and on-site workforce in the context of managerial ability and Hofstede's cultural factors.

2. A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model and highlight the moderating effect of managerial ability and cultural influence on the adopted percentages of remote working.

3. Our study suggests that organizational capabilities, managerial skills, and culturally suitable work arrangement are vital in successful development and implementation of remote working policy.

4. Practical managerial implications and general guidelines are offered to organizations and practitioners.

The main contribution of this study is the theoretical development of our mathematical model that identifies the optimal balance between remote and on-site workforce in the context of managerial ability and Hofstede's cultural factors.

A numerical study is presented, and additional sensitivity analysis is conducted to validate the proposed model and highlight the moderating effect of managerial ability and cultural influence on the adopted percentages of remote working.

Our study suggests that organizational capabilities, managerial skills, and culturally suitable work arrangement are vital in successful development and implementation of remote working policy.

Practical managerial implications and general guidelines are offered to organizations and practitioners.

Unlike the earlier research that examines gender impact at the individual level, the purpose of this paper is to examine whether and how gender composition of virtual communities (VCs) interact with identity-related needs, namely identification and identity confirmation in affecting VC participation.

Drawing on the theories and previous research of social identity and organizational identification, the study developed and tested a new research model through an online survey involving three male dominant VCs and one female-dominant VC.

The results show that identification and identity confirmation are two independent antecedents for VC participation. Identification is a significant and stable determinant for members’ VC participation regardless of gender composition, but the effect of identity confirmation on VC participation is only significant for those in a female-dominant VC.

The results of the study represent the first attempt to empirically examine the dual identity processes for VC participation. The results also imply that gender composition shapes, to some extent, VC members’ communication strategies, contents, and social interaction norms. Gender composition also affects the expectations for VC participation in terms of identification and identity confirmation.

The results of the study offer practical value for VC design and management, marketing through social media, as well as online education such as virtual team learning and teaching.

This study extends and advances the existing research in several ways. To the best of the authors knowledge, the study is the first of its kind to address the interplays among identification, identity confirmation, and VC participation from a gender composition perspective.

The well-being of the elderly is a growing issue of concern for countries around the world. One way to enhance the elderly well-being is to provide housing options suitable to their needs and lifestyle. Retirement village is an accommodation concept foreign to the Malaysian population. Therefore, the purpose of this paper is to bridge this literature gap by analyzing factors that may inhibit or motivate the buying intention of a retirement village unit among the elderly in Malaysia.

Data were collected from 261 Malaysian elderly and analyzed using structural equation modeling PLS.

The results indicated that attitude, subjective norm, perceived behavioral control and social sustainability were significant predictors that explained elderly buying intention of retirement village.

The study also found a significant moderating role of religion in attitude–intention relationship. The paper concludes with the study’s implications, limitations and recommendations for future research.

Drawing on social network and social capital literature, this study aims to explore how digital entrepreneurs utilize social networks to build their entrepreneurial capability, creating and developing business ventures in a digitally networked society.

The study takes a qualitative approach, interviewing 35 digital entrepreneurs with businesses operating across multiple industry sectors in Western Australia.

The findings suggest that structural social capital provides a key resource with groups of relational contacts who facilitate in building entrepreneur capability, the venture and customer markets. Relational social capital provides a foundation of trust between entrepreneurs and social network members that is strategically important for digital entrepreneurship (DE). Cognitive social capital provides mechanisms to form relationships based on shared values across social networks.

The study produces early evidence that in a multiplexed networking world, social capital accrual and use online is different from that of off-line. More empirical studies are needed to understand the complexity of the changing nature of online and off-line social networks, the consequential social capital and their interdependence in DE.

This is an exploratory qualitative study using a limited sample of 35 Australian digital entrepreneurs to explore the impact of social network interaction on digital entrepreneurs and their ventures, with the purpose of stimulating a social network approach when studying DE. This study confirms the critical importance of entrepreneurial social networks in the digital age and provides empirical evidence that online networks foster business development, while off-line networks feed self-development.

The study contributes to current research on DE as a dedicated new research stream of entrepreneurship. Specifically, the study contributes to a greater understanding of how digital entrepreneurs leverage social networks in today's digitally connected society.

The purpose of this paper is to reduce the carbon footprint of food by adjusting the international trade and planting structure and to provide possible ideas for the improvement of the world's food green production and green trade.

Using the literature analysis method to collect carbon footprint data calculated based on the life cycle assessment (LCA) method, and establishing an optimization model and an ARIMA prediction model for empirical analysis, this paper explores the possibility to reduce carbon emissions by adjusting import structure and self-production structure.

The results show that only through the adjustment of the import structure, carbon emissions can be reduced by 3.29 million tons at the source of imports. When domestic self-production is included, a total of 4.51 million tons of carbon emissions can be reduced, this provides ideas for low-carbon emission reduction in agriculture and animal husbandry.

This article is the first to use the carbon footprint data obtained by other scholars using LCA to optimize and analyze the grain trade structure and planting structure from a low-carbon perspective, and obtain specific emission reductions.

This paper assesses how discretionary accruals (DAs) affect corporate cash savings policies and the motivation behind this cash saving behavior and, also whether the linkage between DAs and cash saving affect the market-perceived cash value.

We construct the measure of DAs using the previous five-year average information to investigate the association of DAs with the change in cash. Moreover, the Faulkender and Wang (2006) methodology is utilized to examine the market-perceived cash value in DAs.

The key finding is that firms with high DAs save significantly more cash. A one standard deviation increase in DAs saves cash by 12.59%. Furthermore, the value of cash is low for these firms. The effect is stronger in firms with poor governance but not present in financially constrained firms.

The empirical evidence highlights DAs have negative effect on market-perceived cash value, which underscores the insight that managers manage earnings opportunistically using DAs.

Taken together, we provide more evidence on the literature of accruals in earnings manipulation.

The purpose of this study is to examine the effect of consolidating off-balance sheet entities on firm-level investment efficiency. Financial Accounting Standards Board Interpretation No. 46, consolidation of variable interest entities – an Interpretation of ARB No. 51 (FIN 46) is used as a quasi-exogenous shock to financial reporting in this study.

The authors empirically test the change of investment efficiency for a sample of firms affected by FIN 46 in the post-FIN 46 periods. In the regression, a group of matched pairs selected from unaffected firms is used as the control sample and firm characteristics are used as control variables.

The authors find that firms affected by FIN 46 experience improvement in investment efficiency after adopting the standard compared to unaffected firms. The authors also document that FIN 46 firms’ level of investment decreases after FIN 46 compared to unaffected firms. These empirical results suggest that the improvement in investment efficiency is likely to be achieved by the reduction in over-investment. Further analyses show that amongst the affected firms, firms consolidating off-balance sheet special purpose entities (SPEs) improve investment efficiency mainly by reducing over-investment, whereas firms avoiding the consolidation of SPEs do not display such tendency.

This study contributes to the literature on the relation between financial reporting and investment efficiency, as well as the literature on the impact of FIN 46. To the best of the authors’ knowledge, this study is the first to examine the relation between the consolidation of off-balance sheet entities and investment efficiency.

Three types of industrial buyer-seller relational process models are available: joining theory, stage theory, and state theory. However, historically, these models have developed based on the knowledge and cultural context of the Western world. Several researchers note that national culture may have an impact on international industrial buyer-seller relationships. Including culture in the models is highly important, especially as the business environment is increasingly more global and different countries have different business cultures. The goal of this paper is to define the most suitable industrial buyer-seller relational process models for describing relationships in various contexts. The paper includes a through literature review and a single case study in order to reach this objective. A new state theory model evolved during the research. It consists of two beginning states: searching and starting; four purely middles states: constant/static, decline, growth, and troubled; and a purely end state: termination. The state of dormant/inert is both a middle state and an end state, that is, when the relational actors are not in contact does not mean that the relationship has ended, but instead, for example, new legislation may have been implemented, which requires the actors to evaluate their relationship and its future. A relationship goes through the two beginning states in the order mentioned above, but after that, any state may occur.