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The study aims at examining the relationship between the forms of misclassification practices, namely expense shifting and revenue shifting. In particular, the study aims at identifying the form of shifting that has been preferred by firms to meet the industry average profitability.

Core earnings and operating revenue expectation models are used to measure expense shifting and revenue shifting, respectively. The panel fixed-effects models are used to control for unobserved heterogeneity across industries and time.

Based on a sample of Bombay Stock Exchange-listed firms, the author finds that firms prefer expense shifting over revenue shifting to meet industry average profitability, implying that firms choose the shifting tool based on the relative advantage. Further, the findings deduced from the empirical results demonstrate that firm life cycle and mandatory adoption of International Financial Reporting Standards (IFRS) moderates the relationship between shifting forms and industry average profitability. However, the negative impact of IFRS on shifting practices is found to be less pronounced among BigN audit firms.

The study is among the pioneering attempt to document the substitution relationship between shifting forms. It is the first study that examines a form of classification shifting, where gross profit and core earnings both change as an effect of misclassification.

Since the core issue of Chinese economics is to elucidate the logical relationship between socialism and the market economy, it necessitates a robust foundation for microeconomic analysis to uncover the behavioral patterns and characteristics of microeconomic agents in a socialist market economy and identify the conditions and methods for the functioning of market mechanisms.

The core issue of microeconomics with Chinese characteristics is to identify the economic logic of how market mechanisms play a decisive role in resource allocation under the basic socialist economic system based on China's reform.

The core issue in building the foundation of microeconomic analysis of Chinese economics is addressing the compatibility issue between SOEs and a market economy.

In the author’s view, this can be achieved under the logic of classified reform so as to build the microeconomic foundation for the effective functioning of a socialist market economy.

This paper aims to review the extant literature on open innovation and new product development (NPD) using bibliometric analysis to gauge the evolving journey of this concept in the domain of Business and Management.

The researcher used the Scopus database to search the relevant documents for bibliometric analysis. The data range was from 2006 till June 2023. Citation analysis, co-citation analysis and co-occurrence of authors' keywords were used for bibliometric analysis.

The paper charts the intellectual structure of literature related to open innovation and NPD. The five major themes emerge as prominent themes in the literature, i.e. Open Innovation: Conceptualization, Dynamic Capabilities and Competitive Advantages; Open Innovation: Contingencies and Possibilities; Co-creation and New Product Development (NPD); Open Innovation for Businesses: A Shifting Paradigm; and Implementing of Open Innovation in Industries: Cases. Besides this, the study also reveals the most influential authors, journals and countries in their contribution to open innovation and new product development. Future research directions are also presented.

The present study contributes on academic and managerial fronts. The study provides important insights contributing to the open innovation and NPD literature. From the organizational point of view, the study provides a detailed understanding of the concept of open innovation and NPD that can aid managers in acquiring a comprehensive knowledge of the concept before using it as a strategic intervention.

The present study identifies the gradual progression of this research area over time. It delineates key themes emerging from past literature, providing avenues for future research.

The rapid shift in the emerging pedagogies of customer behavior has changed the business preferences in the hotel sector. This study prioritizes the hotel's main task to develop customer re-patronage intention. Keeping in line with these factors, this study investigates the impact of customer empowerment on re-patronage intentions through customer value co-creation in the hotel sector of Pakistan. Furthermore, the study examines the moderating impact of sensation-seeking on customers.

A total of 350 potential customers participated in the online survey using purposive and snowball sampling techniques. Partial least square structural equation modeling was employed using Smart PLS-3 to test the projected hypotheses.

This study reveals that empowered customers improve their behavior and involvement in value co-creation, which, in turn, increases the prospects of re-patronage intention. Moreover, sensation-seeking moderates between consumer empowerment and customer value co-creation.

Customer-dominant logic and sense-making theory present interesting insights where customer empowerment and value co-creation have a positively significant impact on customer re-patronage intention. Findings also elaborate on a significant mediating role of customer value co-creation activities, which is an interesting call for hotel managers to add thought-sharing ecosystems. The suggested factors add long-lasting results in terms of revenues, performance and global GDP.

It provides guidance for the hotel managers through novel factors that activate the customer to augment an intention to re-patron. Moreover, it provides a direction to add sensation-seeking strategies that strengthen the effects on customer empowerment and value co-creation.

This study has its uniqueness in introducing an environment in hotels where customers are empowered to further actively participate in value co-creation initiatives, along with sensation-seeking acting as a stimulus among them. These factors have greatly impacted the hotel's objectives (i.e. re-patronage intention).

The purpose of the study is to shed light on how to implement Industry 4.0 effectively across companies in buyer–supplier relationships.

The study follows an exploratory research design and analyzes qualitative empirical data of eight case companies from the German automotive industry. The data are inductively categorized to uncover patterns and structures in a qualitative content analysis, whereupon a deeper data structure is developed.

The research reveals that a comprehensive implementation approach is required to pave the way for digitalized and interconnected supply chains. Several challenges occur during the implementation, such as system heterogeneity and resource scarcity. Prerequisites and fundamentals for a successful implementation include a vision and strategy, management involvement, and sufficient resources. Lastly, indications on how to conduct the implementations were found.

The study is based on an exploratory methodology, analyzing data from the German automotive industry. The methodology entails some limitations, and caution must be given when transferring the results to different industries and national contexts. Future studies could complement the findings by studying different contexts and including further supply chain levels.

Managers and practitioners can study the recurring themes in the implementation approaches and the best practices and subsequently learn from the experiences. This knowledge could aid to shape the strategy of companies accordingly.

The study empirically sheds light on the Industry 4.0 implementation approach across companies in buyer–supplier relationships and helps to understand the success factors and underlying mechanisms.

Sustaining a spinal cord injury (SCI) at any point in time is life-altering – physically, emotionally, and financially – for all persons affected by the injury, but it can place unique challenges on younger married couples. This study examines the transition to injury for 18 couples (ages 21–55). Data were collected using individual interviews with each partner at three time points following injury and observation in the rehabilitation setting (Creekview). This resulted in 96 individual interviews and 300 hours of observation. Using the life course perspective as a guiding theoretical framework and thematic analysis, I examined how the healthcare institution influenced the couples' relationship during their rehabilitation stay and the subsequent transition home. Creekview staff and couples accepted and reinforced the dominant cultural narrative that women are natural caregivers, but larger social structures of class, gender, and the division of paid and unpaid labor worked together to push some women into caregiving faster or prevented other women from engaging in caregiving. This study examines how younger couples move through the caregiving career during an off-time transition when the expected outcome is not long-term care placement or death. This study identified three main types of caregivers, each with their own path of caregiving – naturalized, constrained, and resistant caregivers. Overall, the transition to injury is complex and this study highlights some of the ways the marital relationship is affected by a nonnormative, unexpected transition.

This study aims to systematically review the current academic literature on the role of technologies in low-carbon supply chain management (SCM), identify and analyse critical themes and propose an integrated conceptual model.

A systematic literature review of 48 papers published between 2010 and 2022 was conducted. A conceptual model was advanced.

Based on the analysis and synthesis of the reviewed papers, this review provides an initial attempt to integrate technology adoption and low-carbon SCM by developing a diffusion of innovation model of technology-enabled low-carbon SCM within the technology–organisation–environment (TOE) framework, in which drivers, enablers and barriers to technology adoption practices are identified. The environmental, economic and social outcomes of adoption practices are also identified.

This study provides a novel and comprehensive roadmap for future research on technology-enabled low-carbon SCM. Furthermore, policy, as well as managerial implications, is presented for policymakers and managers.

Improving productivity and efficiency has always been crucial for industrial companies to remain competitive. In recent years, the topic of environmental impact has become increasingly important. Published research indicates that environmental and economic goals can enforce or rival each other. However, few papers have been published that address the interaction and integration of these two goals.

In this paper, we identify both, synergies and trade-offs based on a systematic review incorporating 66 publications issued between 1992 and 2021. We analyze, quantify and cluster examples of conjunctions of ecological and economic measures and thereby develop a framework for the combined improvement of performance and environmental compatibility.

Our findings indicate an increased significance of a combined consideration of these two dimensions of sustainability. We found that cases where enforcing synergies between economic and ecological effects were identified are by far more frequent than reports on trade-offs. For the individual categories, cost savings are uniformly considered as the most important economic aspect while, energy savings appear to be marginally more relevant than waste reduction in terms of environmental aspects.

No previous literature review provides a comparable graphical treatment of synergies and trade-offs between cost savings and ecological effects. For the first time, identified measures were classified in a 3 × 3 table considering type and principle.