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This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under insider economics and outsider economics clusters. Countries included in the outsider economics cluster are Singapore, Malaysia, and Hong Kong. Meanwhile, countries included in the insider economics cluster are Indonesia, the Philippines, and South Korea. Earnings management practices have changed from AEM to REM since the publication of the Sarbanes Oxley Act and DFA 954 implementation of the Claws back provision policy in the United States.

Research data were obtained from the Bloomberg database, 2010–2016. Regression analysis and t-test were utilized. This study compared AEM and REM to determine which is stronger based on country clusters, as well as the association between AEM or REM and earnings quality.

The results of this study indicate that AEM and REM are associated with the quality of earnings in the insider economics cluster. However, AEM and REM are not associated with earnings quality in the outsider economics cluster. Furthermore, associations between AEM and earnings quality are stronger than associations between REM and earnings quality in insider economics cluster.

To introduce the concept of cultural equity and provide a theoretical framework for managing cultural equity in multi-cultural markets.

Recent research on the social psychology of globalization, cross-cultural consumer behavior, consumer culture, and global branding is reviewed to develop a theoretical framework for building, leveraging, and protecting cultural equity.

Provides an actionable definition for a brand’s cultural equity, discusses consumer responses to brands that relate to cultural equity, identifies the building blocks of cultural equity, and develops a framework for managing cultural equity.

Research conducted mainly in large cities in North and South America, Europe, the Middle East, and East Asia. Generalizations to less developed parts of the world might be limited.

A very useful theoretical framework for managers interested in building cultural equity into their brands and for leveraging this equity via new products and the development of new markets.

The paper integrates past findings across a variety of domains to develop a parsimonious framework for managing cultural equity in globalized markets.

Due to the increasing size and complexity of construction projects, construction engineering and management involves the coordination of many complex and dynamic processes and relies on the analysis of uncertain, imprecise and incomplete information, including subjective and linguistically expressed information. Various modelling and computing techniques have been used by construction researchers and applied to practical construction problems in order to overcome these challenges, including fuzzy hybrid techniques. Fuzzy hybrid techniques combine the human-like reasoning capabilities of fuzzy logic with the capabilities of other techniques, such as optimization, machine learning, multi-criteria decision-making (MCDM) and simulation, to capitalise on their strengths and overcome their limitations. Based on a review of construction literature, this chapter identifies the most common types of fuzzy hybrid techniques applied to construction problems and reviews selected papers in each category of fuzzy hybrid technique to illustrate their capabilities for addressing construction challenges. Finally, this chapter discusses areas for future development of fuzzy hybrid techniques that will increase their capabilities for solving construction-related problems. The contributions of this chapter are threefold: (1) the limitations of some standard techniques for solving construction problems are discussed, as are the ways that fuzzy methods have been hybridized with these techniques in order to address their limitations; (2) a review of existing applications of fuzzy hybrid techniques in construction is provided in order to illustrate the capabilities of these techniques for solving a variety of construction problems and (3) potential improvements in each category of fuzzy hybrid technique in construction are provided, as areas for future research.

Green or ecological consumers can gradually become a prominent market segment. The purpose of this study is to investigate tourists’ behavior intentions for staying overnight at green hotels by integrating environmental education (EE) from the Theory of Planned Behavior (TPB) perspective. Data of 350 usable questionnaires for this research were collected from a quasi-random selection of people at the checkout counter of three of the 19 winners of the 2008 green hotel competition in Taiwan. This result indicates that a green hotel that provides green service can be supported by supporting EE. The findings and applications of this study are useful for both academia and practitioners.

In the past 10 years, the scale of running events in China has increased dramatically, and the forms of running events have also become rich and diverse. Running is not only a social phenomenon but also a historical and cultural phenomenon as an organic part of human culture with its own sociological values in China. This chapter offers insight into the development of Chinese running culture and how this has emerged from ancient and modern Chinese running cultures based on Foucault's disciplinary power theory, biopower and the technologies of the self. This chapter argues that running culture in China constructs the subjectivity of the Chinese runners under the joint action of the technologies of power and the technologies of the self. The findings acknowledge how Chinese Runners present and express themselves by showing a ‘sense of presence’. Runners illustrate the implicit or explicit meaning and value of a particular way of life through running. Runners regard running as the technology of the self for self-expression and self-creation so that individuals can control their bodies and soul, thoughts, behaviours and ways of existence. Emerging technologies of power provide possibilities for the production of running culture in China, and the current policy under the technologies of power meets the needs of runners. In Chinese running culture, power was not oppressive but productive.

Higher education has seen an unprecedented amount of change in recent decades, with technological advancements impacting on the very essence of teaching and learning. As there are an abundance of digital tools available to educators, it can be a challenge to select the most appropriate online platforms to incorporate into the classroom. This chapter discusses the topic of digital storyboarding by providing a case study of how the author adopted the online platform Storyboard That to enhance student engagement and co-creativity within a UK higher education institution. The chapter debates the benefits and challenges of technology-enhanced learning as part of a blended approach, and concludes with advice for educators wishing to adopt digital storyboarding within their own educational context.

The origins of corporate social responsibility (CSR) have been widely attributed to the work of scholars, and business managers as well, in North America and Western Europe. Inevitably, however, as the economic interaction of individual firms and entire nations has grown over the past several decades — call it globalization — so too has the concept and the practice of CSR spread throughout the world. It is certainly time to explore how CSR is being incorporated into the practice of business management in other regions and other countries. Therefore, in this chapter we will focus on Asia: specifically on Japan, South Korea, India, and China. It is interesting for academicians to understand how CSR is being absorbed and adapted into the business cultures of these four countries. Perhaps of even greater importance, it is vital that business managers know what to expect about the interaction between business and society as well as the government as their commercial activities grow in this burgeoning part of the world.

For each of these four countries, we will provide an overview of the extent to which CSR has become a part of the academic community and also how it is being practiced and incorporated in everyday management affairs. We will see that there are very significant differences among these countries which lead to the natural question: why? To answer this question, we will use an eight-part analytical framework developed specifically for this purpose. We will look at the history, the dominant religious beliefs, the relevant social customs, the geography, the political structures, the level of economic development, civil society institutions, and the “safety net” of each country. As a result of this analysis, we believe, academicians can learn how CSR is absorbed and spread into commercial affairs, and managers can profit from learning more about what to expect when doing business in this increasingly important region.

The purpose of this research is to conduct a literature review on the evolution, antecedents, and outcomes of luxury consumption (LC). To accomplish our goal, we used a combination of bibliometrics and systematic approaches to review 165 articles published between 1998 and 2019. The investigation revealed that the evolution of LC is mostly driven by consumer motivation and is influenced by cultural and psychological variables. Furthermore, we explored the aforementioned antecedents of LC along four major axes. Antecedents related to (1) individual characteristics, (2) brand components, (3) cultural and social values, and (4) organizational strategies. Furthermore, based on the outcomes of LC, we found two categories (individual traits and social values). The chapter concludes by proposing a broader research agenda for the future.

Purpose – Extensive research in the area of consumer behavior has documented the “Country of Origin Effect,” which identifies country of origin as an important decision variable in evaluating products and services. Past research has mostly assumed that country of origin effect is driven by the performance of the products originating in that country. However, consumers can also form opinions about countries based on exposure to information that is unrelated to the product and may have roots in macro factors such as history, culture, and politics. These emotions, while extraneous to the product, can also influence product evaluations along with performance-related country information.Design/methodology/approach – This review examines research addressing both performance and emotional perceptions related to country of origin.Findings – This review presents an integrating framework termed “Nation Equity” to systematically understand and examine the influence of various dimensions of country of origin on consumer decision making.