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The relationship between human resource management practices (HRMP) and innovation has been described as a black box, where a lot still needs to be investigated. Thus, the aim of this paper is to investigate the nature of the link that exists between HRMP and innovation in both public and private organizations. To do so, theoretical underpinnings and existence of a mediating or a moderating mechanism is inspected.

Based on an empirical systematic review of research conducted between 2010 and 2018, content analysis has been conducted for 31 peer-reviewed articles in the English language.

Inspecting the nature of relations existed in the chosen articles, interesting findings are addressed relative to the nature of the human resource management systems (HRMS) used, practices encompassed and their different utility. HRMS has been shown to be associated with product innovation yet more evidence is needed for supporting process innovation.

The HRMS/HRMP and innovation relationship is inspected, important practices that would guide managers to induce innovation are highlighted. Usage of multiple HRMS and contingency in constructing such systems is indicated.

Contribution to comprehend the black box and areas for future research has been offered.

This paper provides an analytical account detailing the historical linkages between Chinese on both sides of the Sino-Hong Kong border from 1841 onwards and examining important incidents of collective actions in the colony and Canton.

Using annual reports published by the colonial administration in Hong Kong, especially those focusing on years that witnessed major incidents of anti-colonial agitations, this paper analyzes how British policymakers were confronted by collective actions mounted by Chinese in Canton and Hong Kong. Building on the works of prominent historians and utilizing the theoretical frameworks of analysts such as Charles Tilly (1978), the author examines if a Cantonese regional solidarity served as the foundation for popular movements, which in turn consolidated a rising Chinese nationalism when Canton and Hong Kong were the focal points of mass actions against imperialism.

Hong Kong Chinese workers were vanguards of the modern Chinese revolutions that transformed not just their homeland, but their lives, allegiances, and aspirations as Chinese in a domain under foreign jurisdiction on Chinese soil, as their actions were emulated by their compatriots outside of South China, thus starting a chain reaction that culminated in the establishment of the Nanjing regime.

This paper reveals that popular movements of Hong Kong Chinese possessed national and international importance, especially when they were supported by their Cantonese compatriots and the two leading Chinese political parties, the Kuomintang (KMT) and the Chinese Communist Party (CCP).

This paper aims to review the research on accounting professionalisation in China to develop insights into how the research is developing, offer a critique of the research to date and outline future research directions and opportunities.

This paper adopts a methodological approach of systematic literature review, as suggested by Tranfield et al. (2003) and Denyer and Tranfield (2009), to identify, select and analyse the extant literature on the Chinese public accounting profession. In total, 68 academic works were included in the review process.

This paper finds that the extant literature has produced fruitful insights into the processes and underlying motivation of accounting professionalisation in China, demonstrating that the Chinese experience has differed, to a large extent, from the hitherto mainly Anglo-American-dominated understandings of accounting professionalisation. However, due to the lack of common theoretical vernacular and an agreed upon focus, the extant literature illustrates a fragmented and contradictory picture, making attempts to accumulate prior knowledge in the field increasingly difficult.

This paper focusses only on research published in English. Consequently, the scope of review has been limited as some works published in languages other than English may be excluded.

This paper provides one of the pioneering exercises to systematically review the research on accounting professionalisation in China. It explores significant issues arising from the analysis and provides several suggestions for furthering the research effort in this field.

This study aims to examine the impact of fiscal deficit, exchange rate and trade openness on current account deficit (CAD). The study tried to empirically investigate the ‘twin deficits hypothesis’ and ‘compensation hypothesis’ in the Indian context.

Autoregressive distributed lagARDL) bound test approach was used by taking annual time series data from 1978 to 2021. The estimates confirm a significant long-run and short-run relationship between dependent variables, i.e. CAD and independent variables such as the fiscal deficit, exchange rate and trade openness.

The results show that positive shocks of all explanatory variables significantly affect the CAD. CAD and fiscal deficit are significantly associated, as the coefficient of fiscal deficit is positive and significant. The study also found that exchange rate and trade openness significantly affect the CAD. The coefficients of exchange rate and trade openness are positive and significant. The findings show that an increase in CADs results from liberal trade policies that help domestic industries grow their trade and expansionary fiscal policy, leading to a higher fiscal deficit. The negative and significant error correction term suggests that short-run disequilibrium converges to long-run equilibrium at a speed of 19.2%. The findings validate the ‘twin deficits hypothesis’ and ‘compensation hypothesis’ in the Indian context.

It can be inferred from the study that liberal policy to promote economic growth and trade openness should be designed and promoted judiciously. An excessive liberalised approach may impact other macroeconomic variables such as current account balances. Integrating the domestic market with global markets poses a big challenge for countries like India that aspire to penetrate global markets. Furthermore, the Indian policy makers should rigorously work and promote the policies such as Fiscal Responsibility and Budget Management (FRBM) as reduction in fiscal deficits, trade imbalances will also be reduced.

This study contributes to the existing literature on ‘twin deficit’ and trade openness by giving new evidence on the trilemma between designing sustainable fiscal policy by spending wisely without imperilling the country's global presence and CAD.

The purpose of this paper is to investigate the relationships between environmental consciousness (ECO), green purchase attitude (GPA), green purchase intention (GPI), perceived customer effectiveness (PCE), green behaviour (GRB) and green purchase behaviour (GPB). Based on the statistical analyses, this paper offers some further research directions to advance the extant literature.

The theoretical model is firmly grounded in extant literature. To test the study hypotheses, the authors have developed a survey instrument following a two-stage process. The constructs were first operationalized by the authors and then pre-tested by experts. Dillman’s (2007) guidelines were then followed to gather data. Finally, the theoretical model was tested using multivariate statistical tools.

Results indicate that ECO has an influence on GPA and PCE; GPA has an influence on PCE and GRB; GPI has an influence on PCE; and GRB has an influence on GPB. Environmental benefit still ranks at the sixth position among eight product-selection criteria, as is evident from qualitative in-depth interviews indicating a primarily rationalistic and not an altruistic purchase approach. The gap in translation of ECO into GB and GPB can be attributed to costliness, non-availability with less variety, lack of brand reputation of green products and budget constraints for customers.

The study faces the limitation of generalizability of the results because it was carried out in a particular state in India; it may not be the perception of the country as a whole. The bias owing to social desirability, selective memory and telescoping with the use of self-reported data could also be a limitation for the current empirical study.

This study aimed to extend pro-environmental behaviour studies beyond developed countries and to empirically validate the models built on the theory of ECO leading to GPB, especially for India, a rising market. A novel approach to empirically discuss the situational and market factors will provide a much-needed thrust for research on these lines.

Sustainable building design suffers from a lack of reliable life cycle data. The purpose of this paper is to compare life cycle costs of sustainable building projects, examine the magnitude of various cost drivers and discuss the implications of an emerging shift in cost drivers.

This paper is based on data from 21 office buildings certified in Denmark according to the sustainable certification scheme DGNB.

The paper supports previous findings that construction costs and running costs each roughly make up half of the life cycle costs over a 50-year period. More surprising is the finding that the life cycle costs for cleaning are approximately twice as high as the supply costs for energy and water.

The data set is based on actual construction costs of office buildings constructed in 2013-2017. Although all running costs are calculated rather than measured, they are based on a more detailed, specific and industry-supported set of calculation assumptions than is usual for life cycle costing studies because of extensive collaborative work in a number of concomitant national research and development projects.

Authorities, clients and building professionals heavily emphasise energy-saving measures in new Danish buildings. The paper suggests redirecting this effort towards other more prominent cost drivers like cleaning and technical installations.

This paper provides a notable contribution to the academic understanding of the significance of different cost drivers as well as the practical implementation of life cycle costing.

This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

The purpose of this study is to investigate whether audit quality is associated with the speed with which managers revise earnings forecasts to arrive at the actual earnings through the lens of the auditor selection theory. This study examines this relationship in a unique institutional setting, Japan, where nearly all managers disclose earnings forecasts.

The authors pioneer an empirical proxy to capture the speed of management forecast revisions based on well-established principles from the finance and disclosure literatures. This proxy is tested alongside other disclosure proxies (namely, accuracy, frequency and timeliness) to assess the influence of audit quality on managerial forecasting behavior.

This empirical analysis shows that forecast revision speed is higher for firms that select higher-quality auditors. While firms that select higher-quality auditors revise forecasts in a more timely fashion, these firms revise less frequently. Moreover, the authors find that the influence of audit quality on forecast revisions is asymmetric. Specifically, the analysis of downward forecast revisions shows that higher-quality auditors are associated with firms that disclose bad news via forecasts revisions faster, more frequently and in a more timely fashion. However, the analysis of upward forecast revisions shows that higher-quality auditors have no effect on the speed with which firms disclose good news via forecast revisions, even though they are associated with less frequent but more timely forecast revisions. These findings have important implications for prior studies that consistently document an asymmetric response of the stock market to good news and bad news.

The authors provide evidence on the relationship between audit quality and management earnings forecasts using a novel and intuitive measure that captures forecast revision speed. This measure speaks to the growing interest in understanding the notion of speed and timing of voluntary disclosures. This study provides a more robust and comprehensive measure of the speed with which managers revise their earnings forecasts to arrive at the actual earnings. Furthermore, this study is among the first to document an asymmetric effect of audit quality on the type of news disclosed in forecast revisions.

This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowledge sharing on the board of directors to improve ESG performance.

This study selected a sample of European-listed banks covering the period 2021. ESG and diversity variables were collected from Refinitiv Eikon and analysed using the ordinary least squares model. This study was conducted in the European context regulated by Directive 95/2014/EU, which requires sustainability disclosure. The original population was represented by 250 banks; after missing data were excluded, the final sample comprised 96 European-listed banks.

The findings highlight the positive linkages between BGD, BCD and ESG scores in the European banking sector. In addition, the findings highlight that diversity contributes to knowledge sharing by improving ESG performance in a regulated sector. Nonetheless, the combined effect of BGD and BCD negatively impacts ESG performance.

To the best of the authors’ knowledge, this is the first study to measure and analyse a regulated sector, such as banking, and the relationship between cultural and gender diversity for sharing knowledge under the RBV theory lens in the ESG framework.