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This paper aims to examine the role of local/provincial government in influencing corporate social and environmental reporting (CSER) in China, and more specifically, how the underlying economic and political factors associated with local government have influenced the quality of CSER.

The authors used 234 environmentally sensitive companies listed on the Shanghai and Shenzhen Stock Exchanges during 2013 and 2015 as the research sample to test the relationship between CSER and local government’s political connection and economic prioritisation and the potential mediating effect of local economic prioritisation.

The analysis provides evidence that local/provincial government’s political geographical connectedness with the central government has directly and positively influenced the level of CSER, while local prioritisation of economic development has a direct but negative effect on CSER in China. In addition, local/provincial prioritisation of economic development has mediated the relationship between local–central political geographical connectedness and CSER.

While local/provincial governments are heavily influenced by the coercive pressure from the central government, they also act in their own political and economic interests in overseeing CSER at the local level. This study raises the question about the effectiveness of the top-down approach to improving CSER in China and suggests that the central government may need to focus more on coordinating and harmonising different local/provincial governments’ interests to enable achieving a common sustainability goal.

The authors provide evidence revealing how the economic and political contexts of local government have played a significant role in shaping CSER in China. More specifically, this paper addresses a gap in the literature by highlighting the importance of local government oversight power for CSER development and how such oversight is determined by local prioritisation of economic development and political geographical connectedness of local and central governments.

The study aims to determine the impact of sustainable manufacturing on environmental performance through government regulation and eco-innovation in Indonesian small and medium-sized enterprises (SMEs).

The results indicate sustainable manufacturing plays a significant role in SMEs' environmental performance and regulations, and eco-innovation can moderate it. It also reveals that government regulation has a positive and significant effect on environmental performance. Moreover, eco-innovation has a positive and significant effect on environmental performance.

The findings of this study indicate that SMEs can embrace sustainable manufacturing practices and achieve their long-term sustainability goals by adhering to regulations, collaborating with stakeholders and implementing eco-friendly innovations.

This research uncovers ground-breaking perspectives on the evolution of scientific knowledge about the impact of eco-innovation, regulatory measures and sustainable manufacturing practices on the environmental performance of SMEs.

This study aims to investigate the impact of brain drain on government AI readiness in EU member countries, considering the distinctive governance characteristics, macroeconomic conditions and varying levels of ICT specialists.

The research employs a dynamic panel data model using the System Generalized Method of Moments (GMM) to analyze the relationship between brain drain and government AI readiness from 2018 to 2022. The study incorporates various control variables such as GDP per capita growth, government expenditure growth, employed ICT specialists and several governance indicators.

The results indicate that brain drain negatively affects government AI readiness. Additionally, the presence of ICT specialists, robust governance structures and positive macroeconomic indicators such as GDP per capita growth and government expenditure growth positively influence AI readiness.

Major limitations include the focus on a specific region of countries and the relatively short period analyzed. Future research could extend the analysis with more comprehensive datasets and consider additional variables that might influence AI readiness, such as the integration of AI with emerging quantum computing technologies and the impact of governance reforms and international collaborations on AI readiness.

The theoretical value of this study lies in providing a nuanced understanding of how brain drain impacts government AI readiness, emphasizing the critical roles of skilled human capital, effective governance and macroeconomic factors in enhancing AI capabilities, thereby filling a significant gap in the existing literature.

This research fills a significant gap in the existing literature by providing a comprehensive analysis of the interaction between brain drain and government AI readiness. It uses control variables such as ICT specialists, governance structures and macroeconomic factors within the context of the European Union. It offers novel insights for policymakers to enhance AI readiness through targeted interventions addressing brain drain and fostering a supportive environment for AI innovation.

This study aims to investigate citizens' adoption intention towards meta-government (metaverse-based government) by proposing a dual-perspective technology acceptance model.

The validity of the proposed model was established by gathering and analysing 533 responses using structural equation modelling (SEM).

The study findings underscore the importance of perceptions of ease of use and usefulness in fostering the intention to adopt meta-government. However, perceived cyber risk and switching costs negatively impact these perceptions. On the contrary, herd behaviour and perceived immersion positively influence perceptions of ease of use and usefulness.

This study significantly contributes to the existing literature by offering valuable insights into the factors that influence citizens' adoption of meta-government. It introduces a novel perspective on the primary factors (both enablers and barriers) shaping citizens' adoption intention of meta-government. These insights serve as a foundation for scholars, governments and policymakers to develop effective strategies for promoting meta-government adoption.

This study aims to critically evaluate the impact of government tourism promotion methods on city image and visiting intentions and to explore the moderating effect of tourism experience on two of the conceptualized relationships, using Macao as a case study.

The research analyzed responses from 407 Macao visitors during the pandemic to determine the effects of tourism promotion methods on the city’s image and visiting intention using structural equation modeling (SEM) to test the hypotheses.

This study revealed that tourism promotion methods positively impact the city’s image and visiting intentions. City image also mediates the relationship between tourism promotion methods and visiting intentions. Furthermore, tourism experience moderates the relationships between promotion methods and city image and between promotion methods and visiting intentions.

The study’s findings on the effects of promotion methods utilized by local governments support and expand upon existing theoretical frameworks within the realm of nonprofit organizations’ management and marketing for destination marketing organizations (DMOs). However, the cross-sectional design limits causality, and findings may not be generalizable beyond Macao without further comparative research.

This study provides valuable insights for policymakers and marketers to design promotional campaigns that deliver authentic and memorable experiences, aligning with their promotional promises, especially in postpandemic contexts.

This research contributes to the theoretical and methodological advancement of management and marketing for DMOs from a public sector perspective, highlighting the critical role of government involvement in urban tourism promotion.

The research offers valuable insights into how promotional activities influence visiting intentions, advancing tourism management and marketing for DMOs from a nonprofit perspective. The study validates theories and adds unique insights by focusing on Macao’s postpandemic recovery, offering practical implications for similar urban settings.

Human capital is acquired not only through formal education (e.g. general skills) but also through training at the workplace. Prior studies have ignored the role of government subsidies explicitly for on-the-job training, which may influence firm training decisions and firm innovation performance. Hence, the authors establish a comprehensive theoretical framework to consider these issues and fill these gaps.

Considering the Chinese manufacturing firms listed in the Shanghai and Shenzhen Stock Exchange from 2010 to 2017, the authors investigate the influence of training investment on innovation performance by illustrating the role of human capital updating in enhancing firm innovation. The authors also explore serval mechanisms on how training investment influences innovation performance.

The authors propose that training investment promotes firm innovation performance, whereas government training subsidies negatively moderate this relationship. The authors also reveal how technicists' involvement and corporate culture mediate the relationship between training investment and innovation performance.

This study provides policy implications for stimulating firm innovation by improving learning and absorption ability, strengthening cultural identity and implementing system norms. Effective policies should be adopted to provide subsidies for on-the-job training of enterprises, particularly for firms with technical executives and firms in diversified life-cycle.

This work contributes to the literature on the role of on-the-job training in promoting firm innovation and reveals the crowding-out effect of subsidies. This study also shows the heterogeneous effects of training investment on firm innovation.

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.

This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.

This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.

This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.

This study aims to explore how government ICT use influences the relationship between ICT access and public sector performance globally. Previous research has mainly focused on the impact of ICT access on private firms' performance, measured by profitability. Moreover, previous studies have mostly examined the effect of ICT access on firms' performance within a single country. This study fills a gap in the literature by investigating how government ICT use mediates the connection between ICT access and public sector performance on a global scale.

The study develops and empirically validates a conceptual model based on the Technology, Organisation-Environment framework and archival data for 131 countries, using partial least squares-structural equation modelling.

The findings from the study shows a significant relationship between ICT access and Government ICT use. Also, there was positive relationship between ICT access and Public Sector Performance. In addition, there exist a significant relationship between Government use of ICT and Public Sector Performance. Furthermore, the mediating role of government ICT use on the impact of ICT access on public sector performance was significant.

This study is unique in that it explores the relationship between ICT access, government ICT use and public sector performance on a global scale. By using archival sources, this research findings can easily be replicated and applied to a larger population. Additionally, using the TOE framework, this study demonstrates how technology (ICT access) and organisation (government ICT use) impact public sector performance globally.

This paper examines how firms respond to local government’s environment initiatives through textual analysis of government work reports (GWRs). This study aims to provide insights into how firms strategically respond to government’s environmental initiatives through their disclosure and investment practices.

This study uses a textual analysis of GWRs from China’s provinces. The frequency and change rate of environmental keywords in these reports are used as a measure of the government’s environmental initiatives.

This study finds that environmental disclosure scores in environmental, social and governance (ESG) reports increase with the frequency or change rate of environmental keywords in provincial GWRs. This effect is more pronounced for non-state-owned enterprises, firms in highly marketized provinces or those listed in a single capital market. However, there is no significant relationship between firms’ environmental investments and government initiatives, except for cross-listed firms in provinces with consistently high frequency of environmental keywords in their GWRs.

The findings indicate that government environmental initiatives can shape firms’ disclosure behaviors, yet have limited influence on investment decisions, suggesting that environmental disclosure could potentially be opportunistic. This underscores the need for more effective strategies to stimulate firms’ environmental investments.

This study provides valuable insights into the differential impacts of government environmental initiatives on firms’ disclosure and investment behaviors, contributing to the understanding of corporate environmental responsibility in the context of government initiatives.

This paper aims to understand how government support initiatives can enhance the international performance of small and medium-sized enterprises (SMEs). To address the gap of literature, this paper employed three theoretical lenses to examine both of direct and indirect relationships between two main constructs.

This empirical study is based on data collected from Armenian exporter SMEs. The data collection utilized a random sampling approach, resulting in 138 fully completed questionnaires, yielding a response rate of 28.4%, comparable to previous studies in international business research. This sample includes firms from three main sectors: agriculture, manufacturing and services, reflecting the structure of Armenia's international trade. Relationships were examined using Partial Least Squares Structural Equation Modeling (PLS-SEM).

The results of this study indicate that government support initiatives lack a direct impact on international performance, while positing instead an indirect connection between the two constructs through strategic capability and institutional pressures.

The results of this study contribute to the international business literature in several ways. First, it surpasses the conventional examination of government support on firm performance by delving into both the direct and indirect relationships between these constructs. Second, it reveals that not all theoretical viewpoints hold equal strategic importance in explaining the internationalization of SMEs. From the practical point of view, findings help policymakers to maximize a country's export capacity by implementing tailored initiatives, considering the unique requirements of SMEs.