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The objective of this study is to examine how the heterogeneity of the institutional environments within a single country influences International Financial Reporting Standards (IFRS) convergence and earnings quality based on a meso- and multi-level approach.

Using hierarchical linear modeling (HLM) to capture the between-group heteroskedasticity and within-cluster interdependence, this study investigates the simultaneous effect by incorporating institutional factors residing at different hierarchical levels and the interaction effects of factors within the same level on IFRS convergence and earnings quality in the largest IFRS adopter, China.

The results show that after IFRS convergence (i.e. 2007–2015), earnings quality decreases in terms of conservatism. However, the further analysis indicates that the strong institutional environment could mitigate the negative impact of IFRS on conservatism.

Consistent with the emphasis of heterogeneity within a country by Terracciano et al. (Science, 2005, 310 (5745)), this study indicates that the heterogeneity in the institutional environments and the simultaneous effect of the multilevel institutional environments within a single country cannot be ignored. This study also indicates that, equally important, research methodology plays a substantial role in investigating the outcomes of IFRS convergence. Finally, this study, based on an integrated theory, adopts a meso-paradigm linking macro- and micro-level institutions to provide comprehensive insights into IFRS convergence and conservatism.

Most of current studies have explored the impact of entrepreneurial culture on entrepreneurial intentions in specific region rather than cross-cultural regions; in addition, these studies have looked more at entrepreneurial role models as part of the environmental factors that influence individuals’ entrepreneurial intentions (Lafuente et al., 2007), rather than viewing environmental factors as independent variables. Furthermore, less research exists to hypothesize and validate the mechanism of this process, even if some studies have already shown the similar ideas. To fill the aforementioned research gap in this area, based on new institutional theory and social cognitive career theory, this paper aims to explore the influence of entrepreneurial role models on entrepreneurial intentions in different cultural contexts by introducing two independent national-level factors, collectivism and media publicity, and subsequently examines the mediating role of self-efficacy.

Two major international databases, Adult Population Survey Global Entrepreneurship Monitor (APS GEM) 2017 and Global Leadership and Organizational Behavior Effectiveness (GLOBE), were used as data sources for this paper. In total, the authors obtained data from 174,128 respondents in the APS GEM 2017 database. Because there is a national-level variable, collectivism, which was collected by the GLOBE, the authors excluded 50,046 participants because their countries did not score collectivism in this database. After screening, 124,082 valid observations from 35 countries were obtained. In this study, hierarchical linear modeling (HLM) was used as the method and HLM 6.08 was adopted for data analysis. According to the purpose of the study, the following four different models will be tested in turn using the HLM, which include the null model, random coefficients regression model, intercepts as outcomes model and slopes as outcomes model.

Some previous studies have shown that entrepreneurial role models have a positive impact on individuals' entrepreneurial intentions, however, the exploration of this effect and its mechanisms in different cultural contexts is lacking (Abbasianchavari and Moritz, 2021). In response, based on a cross-level and cross-national survey, this paper advances the original literature by introducing two cultural dimensions, collectivism and media publicity. The current results suggest that the positive influence of entrepreneurial role models on individuals’ entrepreneurial intentions is somewhat generalized and that self-efficacy plays a mediating role. Moreover, collectivism and media publicity can negatively and positively moderate the effects of entrepreneurial role models on self-efficacy and entrepreneurial intentions, respectively. The findings provide some theoretical support for the role of cultural context in the formation of entrepreneurial intentions, which can help countries with diverse cultures to develop differentiated entrepreneurial role model advocacy strategies to better facilitate the emergence of potential entrepreneurs and advance their subsequent entrepreneurial activities.

First, because this study assumes that entrepreneurial role models are templates that can inspire potential entrepreneurs and provide them with entrepreneurial approaches (Laviolette et al., 2012), which has a certain positive bias, it may mean that the findings of this paper are not applicable to all scenarios, as role models are usually classified by scholars into positive and negative ones. The effect of different types of role models on entrepreneurial intention in a cross-cultural context will be considered as one of the future research directions. Second, in the measurement of country-level variables, this paper assumes that the degree of media publicity and collectivism are homogeneous within a country and does not take into account the differences in these two variables across regions within the same country. Future research is expected to use more granular designs to explore, for example, the effect of entrepreneurial role models on entrepreneurial intentions based on regional differences in media publicity and collectivism, rather than national differences. Third, due to the cross-sectional research design used in this paper, the dynamic influence of entrepreneurial role models in the entrepreneurial process was not included in the analysis. In addition, the focus of this study is only on entrepreneurial intention, which is separated from the subsequent entrepreneurial behavior of entrepreneurs. Therefore, the longitudinal study design that explores the dynamic influence of role models in entrepreneurial process should receive more attention.

First, enhancing the exposure of entrepreneurial role models is necessary because the authors found that entrepreneurial role models can positively promote entrepreneurial intentions, whereas self-efficacy plays a mediating role. For example, it is advised for the society to publish entrepreneurs' autobiographies, open entrepreneurial forums, create entrepreneurial interview columns, etc. In these books and activities, detailed descriptions of successful entrepreneurs' methods and skills are highly needed, as these can help potential entrepreneurs to better understand the entrepreneurial process, thus improving their self-efficacy and facilitating their entrepreneurial activities (Zhao et al., 2005). It is necessary to note here that matching the characteristics of entrepreneurial role models and potential entrepreneurs cannot be ignored, as similar characteristics could facilitate the desire of potential entrepreneurs to become more like entrepreneurial role models (Hoffner and Buchanan, 2005).These similar characteristics encompass both demographic characteristics, such as gender, race and age (Garcia, 2017; Harwood, 1999; Jose, 1989), and personal characteristics, such as goal embodiment and educational background (Bosma et al., 2012; Morgenroth et al., 2015). Moreover, the authors believe that the media's promotion of entrepreneurial role models and entrepreneurial activities needs to be enhanced, for example, by incorporating entrepreneurship education in television programs, allowing youth to meet face-to-face with successful entrepreneurs, and developing entrepreneurship lectures or interview programs.

At the same time, role models should be presented differently in diverse cultural contexts. For example, in countries with a strong collectivist orientation, the media should include collectivist messages when promoting entrepreneurial role models, such as his cooperation with the government, family and friends, which is in line with collectivist values, so that potential entrepreneurs in a collectivist context may perceive more similarity to role models and thus increase their entrepreneurial intentions (Morris et al., 1994); On the contrary, in countries with low collectivist tendencies, the media can appropriately carry an element of individualism when promoting entrepreneurial role models, for example, by telling how entrepreneurs succeed on their own strength and superior abilities, which is in accordance with the values of individualism. Based on the same logic, potential entrepreneurs in the context of individualism may thus generate more entrepreneurial intentions (Morris et al., 1994).

First, building on previous studies that explored the relationship between entrepreneurial role models and individuals’ entrepreneurial intentions (Stupacher et al., 2017), the authors further validated the moderating role of two national-level situational factors, collectivism and media advocacy, in this process, which echoes Abbasianchavari and Moritz (2021) that exploring the effects of entrepreneurial role models on entrepreneurial intentions in different cultural context is an essential topic for the future research. Second, the authors demonstrated that self-efficacy can mediate the relationship between entrepreneurial role models and entrepreneurial intentions and that this finding is generalizable. This responds to the hypothesis presented by Morgenroth et al. (2015) that role models, who are served as behavioral templates, can facilitate the generation of goals and behavioral intentions by increasing role aspirates’ self-efficacy, as it enhances their perceived accessibility to goals. Another contribution is that the authors found a possible explanation that the interaction of collectivism and media publicity with entrepreneurial role models may influence individuals' entrepreneurial intentions by affecting their self-efficacy, which unifies the new institutional theory and social cognition career theory.

To comprehend the influence of green HR practices (GHRM) on employee outcomes, strategic HRM researchers are gradually adopting an employee-centric approach, a subject that has sparked recent discussions among scholars in the field of green HR. These scholars have emphasized the need for studies that shed light on the reasons behind the differences in employees' perceptions of GHRM. To address this concern, we investigated (1) supervisors perceived GHRM (SUP-GHRM) and subordinates perceived GHRM (SUB-GHRM) as the fundamental source of variation in employee eco-friendly behavior and green performance, (2) the association between SUP-GHRM and SUB-GHRM, (3) the mediation role of SUB-GHRM toward green performance and eco-friendly behavior, and (4) the moderation of perceived HRM system strength (HRMSS) on supervisor-subordinate perceived GHRM.

Applying a survey approach, we collected data from 217 supervisors and 624 subordinates from Large-Scale Manufacturing Organizations in the Textile sector of Pakistan. Since the data is hierarchical, we applied the Hierarchical Linear Model (HLM) and bootstrapping techniques to examine the hypothesized relationship.

The results of HLM revealed that (1) the SUP-GHRM and SUB-GHRM were key in determining green performance and eco-friendly behavior, (2) the SUP-GHRM significantly influenced SUB-GHRM, (3) the SUP-GHRM indirectly affected the eco-friendly behavior and green performance through SUB-GHRM, (4) the HRM system’s strength positively moderated the association between the SUP-GHRM and SUB-GHRM.

The corporations need to ensure that both supervisors and subordinates have a consistent understanding of GHRM practices and foster positive relationships between them. It is also important for companies to actively enhance supervisors' knowledge of GHRM and encourage them to effectively communicate the company’s GHRM practices to their subordinates. This is vital for improving employee job-related outcomes. Furthermore, corporations should emphasize developing a strong HRM system designed to create a climate where employees understand the behaviors and responses that are valued and recognized, leading them to perceive situations in line with their managers.

This study suggests SUP-GHRM and SUB-GHRM as critical factors that influence eco-friendly behavior and green performance, and HRMSS is key to aligning the perception gaps between subordinates and supervisors about what GHRM is in place in their organization, which is empirically analyzed in a developing country context.

This study investigates the crucial link between sustainable practices and organizational development, focusing on sustainable knowledge management (SKM), green innovation (GI) and corporate sustainable development (CSD) in diverse Pakistani organizations.

This study employs a comprehensive research methodology involving advanced statistical techniques, such as confirmatory factor analysis, structural equation modeling and hierarchical linear modeling. These methods are instrumental in exploring the complex interrelationships between SKM, GI, moderating factors and CSD.

This research generates significant findings and actively contributes to sustainable development. The following sections (Sections 4 and 5) delve into the specific findings and in-depth discussions, shedding light on how industry regulation, organizational sustainability priorities, workplace culture collaboration and alignment between green culture and knowledge management practices influence the relationships between SKM, GI and CSD. These findings provide valuable insights for the research community and organizations striving for sustainability.

The study’s findings have practical implications for organizations seeking to enhance their sustainability efforts and embrace a socially and environmentally conscious approach to organizational growth.

This study contributes to the literature on sustainable practices and organizational development. Researchers and business people can learn a lot from it because it uses advanced econometric models in new ways and focuses on the link between knowledge management, GI and sustainable corporate development.

The effectiveness of the Just-in-Time (JIT) production system in non-Japanese contexts is a topic of diverse findings. This study conducts a meta-analysis of empirical research on JIT and its relationship with performance, focusing on studies published since 1995. Additionally, it examines the moderating influence of National Culture (NC) values on JIT outcomes.

A total of 59 empirical studies with 211 effects and 17,008 observations from 18 countries are meta-analyzed. A meta-regression using hierarchical linear modeling (HLM) is performed to explore how four dimensions of National Culture (NC) moderate the impact. (viz. institutional collectivism, uncertainty avoidance future orientation, and power distance,) based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) culture model.

The meta-analysis results show that improved production efficiency, product quality and reduced wastes achieved through JIT deployments translate into the overall performance of organizations. The meta-regression results shed light on how local cultures influence the effectiveness of JIT across different countries.

The findings of meta-analysis have implications for multinational manufacturers in realizing efficacy of JIT. The research adds to the international operations management literature by examining how NC values influence strategies and decisions in operations management.

This study aims to investigate the impact of Hofstede’s six national cultural dimensions on informal learning behaviors (ILBs) and how they moderate the prediction of these behaviors by workplace interaction (WI), autonomy (WA) and readiness to learn (RtL).

Cultural scores were extracted from The Culture Factor Group in 2023. Data on ILBs and their antecedents were selected from a Program for the International Assessment of Adult Competencies sample of 59,103 workers – 33 Countries. The authors applied hierarchical linear modeling (HLM) to analyze data.

None of those cultural dimensions had significant direct relationships with ILBs. The moderations were significant for power distance (ILBs with WA and RtL), individualism (ILBs with WI) and motivation toward achievement and success (ILBs with WA).

The cultural dimensions were limited to Hofstede’s model, and scores at the country level did not consider individual perceptions of them. The results provide empirical evidence for solid theoretical development on the impact of national culture on informal learning and the development of public policies to promote it.

The authors are unaware of other studies that have quantitatively investigated relationships between ILBs and their antecedents and the cultural dimensions using HLM. Findings from different countries allow for better generalization and may provide directions for research and the expansion of the nomological network on the impact of national culture on ILBs.

Waiting time, as an important predictor of queue abandonment and patient satisfaction, is important for resource utilization and patient experience management. Medical institutions have given top priority to reforming the appointment system for many years; however, whether the increased information transparency brought about by the appointment scheduling mechanism could improve patient waiting time is not well understood. In this study, the authors examine the effects of information transparency in reducing patient waiting time from an uncertainty perspective.

Leveraging a quasi-natural experiment in a tertiary academic hospital, the authors analyze over one million observational patient visit records and design the propensity score matching plus the difference in difference (PSM-DID) model and hierarchical linear modeling (HLM) to address this issue.

The authors confirm that, on average, improved information transparency significantly reduces the waiting time for patients by approximately 6.43 min, a 4.90% reduction. The authors identify three types of uncertainties (resource, process and outcome uncertainty) in the patient visit process that affect patients' waiting time. Moreover, information transparency moderates the relationship between three sources of uncertainties and waiting time.

The authors’ work not only provides important theoretical explanations for the patient-level factors of in-clinic waiting time and the reasons for information technology (IT)-enabled appointment scheduling by time slot (ITASS) to shorten patient waiting time and improve patient experience but also provides potential solutions for further exploration of measures to reduce patient waiting time.

Although emerging markets are distinctly known for the rapid growth and international expansion of their state-owned enterprises, little is known about the influence of parent resource advantages and mixed state ownership on a subsidiary’s performance. Using the resource-based view, this study aims to investigate how resource advantages from the parent company and state ownership influence the performance of subsidiaries.

This study included a unique data set of 207 subsidiaries from 33 large Brazilian multinationals located in 32 countries from 2000 to 2015. The authors used a hierarchical linear modeling and a multilevel structure based on data at different levels to analyze the influence of home-country parent resource advantages and state ownership on host-country subsidiary’s performance.

This study illustrates that state ownership can alleviate the resource advantages of parent companies. Evidence is presented, indicating that low and medium degrees of state ownership have a negative impact on the resource advantages of the parent company, consequently reducing the subsidiary’s performance. Moreover, this study highlights that low and medium degrees of state ownership lead to conflicting interests between state ownership and parent resource advantages, resulting in an overall decline in subsidiary performance.

This research contributes new evidence regarding state ownership and resource advantages to the field of international business studies and the domain of Latin American multinational enterprises, Multilatinas. The results suggest that low and medium levels of state ownership diminish the influx of resources from parent companies, thereby restricting the subsidiary’s performance.

On the basis of the hierarchical organizational structure, this study investigated how empowering leadership influences hotel employees' proactive work behavior through multiple cross-level mediation processes. This study also investigated whether psychological empowerment, positive psychological capital, job characteristics and job embeddedness can activate the linkage of the aforementioned trickle-down effects.

This study draws data from 826 international tourist hotel employees at different times with hierarchical linear modeling (HLM) analyses.

Multiple cross-level mediation analyses indicate that (1) psychological empowerment mediates the cross-level influences of empowering leadership on job characteristics and positive psychological capital; (2) positive psychological capital mediates the cross-level influences of empowering leadership on job embeddedness and proactive work behavior; and (3) job embeddedness mediates the cross-level influences of psychological empowerment and job characteristics on proactive work behavior.

In the post-pandemic era, the valuable trickle-down effects of empowering leadership could spill over into employees' positive beliefs of psychological empowerment, which ultimately benefit working responsibility and organizational operations.

The results support and suggest that maximizing the benefits of empowering leadership could eventually foster proactivity and performance in the workplace under hospitality and tourism settings.

The rise of communication software has changed our work style. The objectives of this study are: (1) to explore the effect of supervisors making after-hours work requests using communication software (SWRUCS) on employees’ job stress, quality of life and (2) to examine the moderating effect of personality traits and the cross-level contextual effect of social support.

A questionnaire survey was conducted to obtain information from 357 employees.

The results suggested that SWRUCS exacerbated job stress, which negatively impacted on quality of life and well-being. Moreover, different personality traits can either increase or decrease the positive or negative effect of SWRUCS on job stress. This study also revealed that social support can reduce employees’ job stress in a cross-level fashion. Furthermore, social support, especially organizational and supervisory support, can decrease the negative effect of job stress on employees’ quality of life and well-being.

Theoretically, this study has broadened the research scope of the organizational application of communication software, and practically, this study has demonstrated the reason why organizations should provide social support and select employees with suitable personality traits.