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The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In addition, the impact of firm’s political connections (PCs) on EM is investigated, as well as whether it moderates the relationship between CG and EM.

Fixed-effects model is used on a sample of non-financial firms across the GCC countries to test the hypotheses. Moreover, a two-stage least squares method and a propensity score matching procedure are used to mitigate potential reverse causality and sample selection bias.

This study reveals that CG mechanisms such as board size and board independence are negatively associated with EM, while CEO duality is positively association with EM. In addition, this study shows that institutional ownership and blockholders do not influence EM. Furthermore, PCs are shown to play a moderating role in the relationship between CG and EM. The results of this study are robust to endogeneity testing and to alternative measures of CG.

Because of a lack of data, the authors do not consider additional CG attributes such as tenure, education and age of board members. Future research could explore the impact of these attributes when data becomes available.

This study provides valuable insights for government officials, policymakers, standard-setters, regulators and corporations by presenting new evidence on the relationship among CG, PCs and EM. Moreover, this study underscores that, in the absence of a strong institutional infrastructure and investor protection, relying solely on strong CG and Islamic values and GCC culture may have a limited impact on effective monitoring of opportunistic managerial behaviors.

This study contributes to existing literature with a specific focus on the unique political, legal, institutional, social and cultural setting of the GCC region. Moreover, this study provides new insights that PCs serve as a governance mechanism in mitigating EM because relatively little attention has been given to the impact of PCs in improving accounting outcomes, especially in the context of the GCC region where Islamic ethical norms often shape business practices.

The purpose of this study is to investigate the relationship between social trends, peer influence, personal attitudes regarding real estate purchase decisions, perception of long-term property value and the mediating effect of hedging in influencing property and real estate purchases.

Using a combination of quantitative surveys, this study aims to provide a comprehensive knowledge of the factors influencing real estate buying decisions. Data were obtained from 399 young consumers in four Indian cities. Using structural equation modeling, the suggested conceptual framework is examined.

The study’s findings suggest that attitude plays an important role in influencing real estate purchase decisions. Young adults also tend to look for long-term gains or value when purchasing a home. Developing durable products for the customers is the best way to grow business, according to the results.

To the best of the authors’ knowledge, this is the first paper that examines the role of sentimental, personal and financial factors in real estate purchase decisions. The study provides insights into how these factors interact and affect the decisions of consumers in real estate. The authors hope that the findings will be useful for real estate professionals to better tailor their services to meet the needs of their customers.

This paper aims to explore the efforts of four American women living with psychosis to chart their recovery process in published memoirs.

This paper looks at the different types of stigma that the patient-authors claim to encounter.

The author discusses the impact that the patient-authors see stigma as having on their recovery, and why they need artistic spaces to express themselves.

The memoirs offer a space for the women to revisit their memories of psychosis, and to achieve at least a partial acceptance of these experiences.

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.

This study aims to revisit the properties of 24-item version of mindfulness scale proposed by Bohlmeijer et al. (2011) in an Indian context to add to the existing global knowledge base on mindfulness.

A questionnaire was administered to 531 adult employees working in the IT/ITES sector in India. Their responses were analysed using exploratory factor analysis (EFA), confirmatory factor analysis (CFA) and validity statistics to validate the Indian adaptation of the five-facet mindfulness questionnaire (FFMQ).

The findings confirmed that the Indian version of the 24-item short form of the FFMQ (denoted as FFMQ-SF) matches the findings of Bohlmeijer et al. (2011). It can, therefore, provide valuable insights to both employees and management on the benefits of mindfulness in the workplace.

This paper also presents the limitations of this work along with scholarly and practical implications. It enhances the global understanding of mindfulness, with applications in education, health and well-being, workplaces, social justice, spirituality and personal growth.

This study justifies and presents a unique instrument for assessing employee mindfulness and is beneficial for both management and employees in navigating the evolving hybrid work environment. It promotes present-moment awareness in a non-judgemental manner, facilitating perspective shifts, improved self-regulation and experiential acceptance. Additionally, the study affirms the five-dimensional structure underlying the mindfulness construct.

This study aims to revisit the relationship between Shariah-compliant firms and earnings management. Specifically, the authors examine whether Shariah-certified firms have lower earnings management than non-Shariah-certified firms and how often a firm must hold its certification to observe considerably reduced earnings management. This study also explores how senior management ethnic dualism affects the association of Shariah certification and earnings management.

The authors analyze the hypothesized association between Shariah certification and earnings management using a panel regression model and several robustness tests, including the Heckman selection model. The sample consists of 547 nonfinancial firms listed on the Bursa Malaysia stock exchange, with 5,478 firm-year observations over the 2001–2016 sample period.

Shariah certification is found to mitigate earnings management, particularly for firms that consistently retain their Shariah status. The longer firms retain their Shariah certification continually, the lower the earnings management. Additionally, the results indicate that the negative impact of Shariah certification on earnings management is driven by ethnic duality when a specific ethnic group dominates the top management.

Firms’ commitment to religious-based screening and continuation of certification plays a significant role in improving earnings quality. Firms are committed to abiding by the Shariah code of conduct instead of using the Shariah status for reputation purposes to attract investors.

For investors, the continuous compliance status is a crucial indicator of a firm’s commitment to comply with Shariah principles and to mitigate earnings management. Regarding policy implications, Shariah-compliance guidelines can constrain earnings manipulation, especially among firms lacking ethnic diversity.

The study shows that Shariah certification must be maintained consecutively to reduce earnings management. Shariah certification’s governance function is crucial in ethnically homogeneous firms, primarily when one ethnic group dominates the senior management.

The advent of the postpandemic era has brought renewed attention to the development of business tourism. However, the existing research on business tourism is fragmented, and there are gaps in the current understanding of the subject. This study aims to identify the intellectual structures, current hotspots and research directions in the business tourism field from 1994 to 2023.

A bibliometric visual analysis using VOSviewer was conducted to assimilate the available knowledge from 136 business tourism-related articles collected in the WoS Core Collection database between 1994 and 2023.

The results indicate that the number of business tourism-related research fluctuates, but the overall trend is gradually increasing. It synthesizes four main research themes, which are tourist behavior, destination marketing, information technology and work-family interferences of business travelers.

To the best of the authors’ knowledge, this study is among the first to systematically review business tourism publications over the past 29 years. It assists scholars in gaining a more comprehensive understanding of business tourism research and informs future research directions.

后疫情时代的到来使得商务旅游的发展再次受到关注。然而, 目前的商务旅游研究是零散的, 我们对与这一主题的理解存在空白。本研究旨在确定1994至2023年商务旅游相关领域的知识结构、当前热点和研究方向。

本研究使用VOSviewer进行了文献计量学可视化分析, 以吸收从Web of Science（WOS）核心合集数据库中收集的136 篇1994年至2023年间的商务旅游相关文章中的可用知识。

结果表明, 与商务旅游相关的研究数量呈现出波动但总体逐渐增加的趋势。其中包括四个主要的研究主题, 分别是游客行为、目的地营销、信息技术和商务旅行者的工作与家庭。

本研究系统回顾了过去29年间与商务旅游相关的出版物。从而有助于学者们对商务旅游研究有更全面地了解, 并获得未来的研究方向。

El advenimiento de la era postpandemia ha renovado la atención prestada al desarrollo del turismo de negocios. Sin embargo, la investigación existente sobre el turismo de negocios está fragmentada y existen lagunas en la comprensión actual del tema. El presente estudio tiene como objetivo identificar las estructuras intelectuales, los focos actuales y las direcciones de investigación en el ámbito del turismo de negocios desde 1994 hasta 2023.

Se realizó un análisis visual bibliométrico utilizando VOSviewer para asimilar el conocimiento disponible en 136 artículos relacionados con el turismo de negocios recogidos en la base de datos WoS Core Collection entre 1994 y 2023.

Los resultados indican que el número de investigaciones relacionadas con el turismo de negocios fluctúa, pero la tendencia general es a aumentar gradualmente. Se sintetizan cuatro temas principales de investigación: el comportamiento del turista, el marketing de destinos, la tecnología de la información y las interferencias trabajo-familia de los viajeros de negocios.

Este estudio es uno de los primeros que revisa sistemáticamente las publicaciones sobre turismo de negocios de los últimos 29 años. Ayuda a los investigadores a obtener una comprensión más completa de la investigación sobre el turismo de negocios y sugiere futuras líneas de investigación.

This study aims to review the current trends in early contractor involvement (ECI) in construction project development. The review consist of the following objectives: (1) identifying the benefits of ECI on construction project development; (2) identifying the challenges of ECI in construction project development; and (3) identifying the strategies of ECI in construction project development.

This study systematically reviews the literature on the application of ECI in construction project development. A total of 133 related articles were identified and analyzed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method.

This review identified “improved team work/collaboration working relationship” as the top benefits of ECI in construction project development. “Cultural barrier” was identified as the top challenge of ECI in construction project development, while “contributing value engineering” and “buildability evaluation input”, were the top two strategies of ECI in construction project development.

To the best of the authors’ knowledge, this study is the first to systematically review prior literature on ECI. As a result, the study provides a comprehensive understanding of the current state of the art and fills the literature gap. Researchers and industry professionals can use the study findings to increase the rate and benefits of implementing ECI in construction projects.

This study aims to examine the under-researched relationship between audit committee independence and earnings management in a number of emerging Middle Eastern and North African (MENA) countries.

Ordinary least squares regression was used to study the association between audit committee independence and earnings management in a sample of 3,206 firm-year observations during the years 2007–2017. Data were obtained from the Thomson Reuters Compustat database.

The main results show that audit committee independence has a negative association with accrual-based earnings management. The results also document no evidence to suggest that audit committee independence has any significant relationship with real earnings management.

This study provides new evidence of the impact of the independence of the audit committee in decreasing earnings management in MENA region, which was not addressed in previous studies.

This study has a significant practical implication for regulators and corporate governance policymakers in MENA countries and other countries with a similar institutional setting, whose responsibility is to prescribe proper corporate governance structures to guarantee that shareholders are protected.

The author contributes to the still limited research on the impact of audit committee independence on earnings management since the extant literature focuses on the Anglo-Saxon countries. The author tries to provide new insights into this relationship within the developing context, the case of MENA countries that have a different environment compared to advanced markets. To the best of the author’s knowledge, this study is among the pioneering efforts to investigate the influence of audit committee independence on earnings management in MENA countries.

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.