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With a focus on undergraduate music major students in China, the study sought to examine how higher music education institutions prepare professional knowledge, professional skills and soft skills in relevance to music students' employability.

The quantitative survey engaged 359 music students from five music institutions in Western China to report their perceptions toward music curriculum related to employability. The current study examined whether their perception varied based on their gender, location, school, educational background and professional option purpose.

Perception differences in the music curriculum were observed across gender, schools, educational background and professional option purpose. School differences were the most significant among all five factors, followed by professional option purpose, educational background and gender. The location difference was insignificant among the five factors. There were insufficient opportunities for community and industrial engagement in higher music education.

The current study provides an insight into the higher music education curriculum for employability preparation in current China. This is one of the limited empirical studies in Western China to investigate music students' perceptions of professional knowledge and skills and the soft skill line with employability. The findings can serve as a reference for prospective employees in the music industry, policymaking and curriculum design and future research.

Purpose: This paper aims to study the impact of adoption eXtensible Business Reporting Language (XBRL) on earnings management.

Design/methodology/approach: This study uses a sample of all firms listed on the Indonesian stock exchange, except for finance and real-estate sectors from 2012 to 2019, with a total of 2,560 firms–years with panel data analysis.

Findings: Four findings in this study are listed as follow. First, the surprising result is that accrual earnings management increase after the adoption of XBRL. Second, after the adoption of XBRL, there was an increase in real earnings management. Third, the results of the study prove that the use of Big 4 auditors will weaken the increase in real earnings management after the adoption of XBRL. Finally, this study shows that after the adoption of XBRL, it turns out that both accrual and real earnings management experienced an increase.

Originality/value: This study contributes to providing an evaluation note to IDX regulators that the goals they want to achieve have not been achieved. This study provides empirical evidence for the debate over whether the adoption of XBRL is beneficial.

The COVID-19 pandemic and the onset of the conflict in Ukraine led to a sustained downturn in tourist arrivals (TA) in Russia. This paper aims to explore the influence of geopolitical risk (GPR) and other indices on TA over 1995–2023.

We employ a nonlinear autoregressive distributed lag (NARDL) model to analyze the effects, capturing both the positive and negative shocks of these variables on TA.

Our research demonstrates that the NARDL model is more effective in elucidating the complex dynamics between macroeconomic factors and TA. Both an increase and a decrease in GPR lead to an increase in TA. A 1% negative shock in GPR leads to an increase in TA by 1.68%, whereas a 1% positive shock in GPR also leads to an increase in TA by 0.5%. In other words, despite the increase in GPR, the number of tourists coming to Russia increases by 0.5% for every 1% increase in that risk. Several explanations could account for this phenomenon: (1) risk-tolerant tourists: some tourists might be less sensitive to GPR or they might find the associated risks acceptable; (2) economic incentives: increased risk might lead to a depreciation in the local currency and lower costs, making travel to Russia more affordable for international tourists; (3) niche tourism: some tourists might be attracted to destinations experiencing turmoil, either for the thrill or to gain firsthand experience of the situation; (4) lagged effects: there might be a time lag between the increase in risk and the actual impact on tourist behavior, meaning the effects might be observed differently over a longer period.

Our study, employing the NARDL model and utilizing a dataset spanning from 1995 to 2023, investigates the impact of GPR, gross domestic product (GDP), real effective exchange rate (REER) and economic policy uncertainty (EPU) on TA in Russia. This research is unique because the dataset was compiled by the authors. The results show a complex relationship between GPR and TA, indicating that factors influencing TA can be multifaceted and not always intuitive.

This paper aims to examine the effect of contractual factors and noncontractual factors on tax avoidance (TA).

The sample comprises 400 firm-year observations of 67 companies listed on the HDAX during the period 2008–2017. The generalized least square panel regression is applied.

The study results confirm a significant effect of long-term chief executive officer (CEO) compensation incentives and CEO attributes on TA. Findings exhibit a significant impact of foreign CEO on TA, whereas an insider CEO mitigates TA. The results hold for several robustness tests, with lag effective tax rate as dependent variable and with splitting foreign CEO into European and non-European origin.

First, the sample is limited to 400 firm-year observations and to the German context. For shareholders, the study provides first evidence on relationships between the geographical and internal versus external labor market for CEOs and TA. For researchers, the findings underline the importance of integrating behavioral approaches like place attachment theory and the rooting theory in the theory of TA.

To the best of the authors’ knowledge, this is the first study to examine the impact of both contractual determinants and behavioral determinants on TA in the German context as an emerged economy with a dualistic corporate governance. This study contributes to the existing literature regarding the scientific debates about the impact of CEOs and CEO attributes on TA. It also analyses the balance between the place attachment theory and the rooting theory in the face of the compensation outcomes of agency theory.

Drawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.

Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.

The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline and increases reputational risks.

The results shed light on the benefits and costs associated with tax planning throughout firms' life cycle, holding great significance for managers, investors, lenders and other stakeholders.

This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. The authors shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV.

Globally, India ranks third in greenhouse gas (GHGs) emissions. Decarbonizing India's economy would necessitate significant changes in how the country generates energy, manufactures things, delivers services and manages natural resources. Recently, scholars from different parts of the world have used various indicators like carbon and methane emissions to investigate potential solutions to the global warming problem that has resulted in climate change. Therefore, this study aims to investigate the impact of foreign direct investment, renewable and non-renewable energy consumption, in addition to economic growth, trade openness, and natural resources on ecological footprint.

Using India's yearly data from 1990 to 2016, this research investigates the impact of direct foreign investment (FDI), trade (TA) and natural resources (NR) on the ecological footprint (EF) within the framework of economic growth (GDP), renewable (RE) and non-renewable (NRE) energy consumption. The Zivot–Andrews unit root approach was used to examine the structural breaks in data series and the presence of stationary. An auto regressive distributive lag model was used to investigate the presence of long-run and short-run dynamic relationships among the variables.

The empirical findings demonstrate that FDI, RE and GDP have a negative and substantial impact on EF in the long term; in contrast, NRE and TA are significant and positive. The Granger causality test indicates that feedback transmission was observed between NR and EF and TA and EF. One-way causation passed from GDP to FDI and NR; TA to FDI and RE.

Indian Government and authorities should push for an eco-friendly manufacturing process and technology adaptation to improve environmental quality.

This study aims to analyze the theoretical complexity that underlies purchase managers’ perceptions of their ability to take part in the implementation of a new back-office service strategy.

A survey of purchasing department managers in the Antalya (Turkey) region was conducted. The purchasing managers of Antalya’s five-star accommodation businesses comprise the research sample.

Within the scope of the study, 205 questionnaires were gathered. Factor analysis, correlation and regression analysis were applied to the obtained data. The learning organization (LO) consists of three factors (organization, group/team and individual), service innovation (SI) consists of two factors (employee innovation behavior and new service development) and technology acceptance (TA) consists of four factors (perceived usefulness, perceived ease of use, facilitating situations and social factors), according to the findings of the factor analysis. According to correlation analysis, LO, SI and TA all have positive and significant relationships. The LO has been observed to play an intermediary function in the relationship between TA and SI as a consequence of the analysis that determines the mediation effect.

This study which dealt with the dimensions of SI, TA and LO showed a proposed model which gives a better understanding of how the development of back-office system strategies is affected by LOs.

Technology addiction is an increasingly severe problem. TikTok has become increasingly popular recently, and its addiction is also a major concern. This study aims to examine the antecedents and outcomes of TikTok addiction.

The authors collect 579 data from Chinese users using an online survey. The authors use structural equation modeling with partial least squares (PLS-SEM) to analyze data and test hypotheses.

The results illustrate that perceived enjoyment, social relationship, utilitarian need and social influence positively affect TikTok addiction. Both social anxiety and loneliness have positive effects on TikTok addiction. Moreover, parasocial relationships positively moderate the association between the antecedents of self-determination theory (SDT) (perceived enjoyment, social relationship, utilitarian needs, social influence, social anxiety and loneliness) and TikTok addiction. Meanwhile, TikTok addiction intensifies conflicts, including technology-family conflict, technology-person conflict and technology-work conflict. These conflicts reduce life satisfaction.

It offers practical implications for preventing and avoiding TikTok addiction to create a healthy environment.

This study is one of the few to provide a complete process of TikTok addiction. It systematically investigates the antecedents and outcomes of TikTok addiction.

This study aims to explore the relationship between promoter share pledging and the company’s dividend payout policy in India. Furthermore, this study also analyses the moderating impact of family involvement in business on the association between share pledging and dividend payout.

A sample of 236 companies from the S&P Bombay Stock Exchange Sensitive (BSE) 500 Index (2014–2023) has been analysed through fixed-effects panel data regression. For additional testing, robustness checks include alternative measures of dividend payout and promoter share pledging, as well as alternative methodologies such as Bayesian regression. Lastly, to address potential endogeneity, instrumental variables with a two-stage least squares (IV-2SLS) methodology have been implemented.

Upholding the agency perspective, a significantly negative impact of promoter share pledging on corporate dividend payouts in India has been uncovered. Moreover, family involvement in business moderates this relationship, highlighting that the negative association between promoter share pledging and dividend payouts is more pronounced in family companies. The findings are consistent throughout the robustness testing.

The present study represents a pioneering endeavour to empirically analyse the link between promoter share pledging and dividend payouts in India. It enhances the theoretical underpinnings of the agency relationship, particularly by substantiating the existence of Type II agency conflicts between majority and minority shareholders. The findings of this research bear significant implications for investors, researchers and policymakers, particularly in light of the widespread prevalence of promoter-controlled entities in India.

The purpose of this paper is to determine the relationship between the access mode of research articles [Open Access (OA) and Toll-Access (TA)] and their subsequent citation counts in Biological and Physical Sciences in three Impact factor zones (High, Medium and Low).

Three subjects each from Biological Sciences (Biochemistry, Cell Biology and Genetics) and Physical Sciences (Astronomy, Oceanography and Optics) were selected for the study. A comprehensive list of journals (TA and OA) in select subjects of Biological and Physical Sciences was prepared by consulting Journal Citation Report’s Master Journal List (for the compilation of both Open Access and Toll Access journal list) and Directory of Open Access Journals (for the compilation of Open Access journal list). For each journal, essential details like content language, format, year of publication, access mode (Open Access or Toll Access), etc. were obtained from Ulrich’s Periodical Directory. Web of Science (WoS) was used as citations indexing tool in this study. The data set was run on the WoS to collect the citation data.

The results of the study indicate that open mode of access is not a prerequisite for higher citation boost as in the majority of the cases in this study, TA articles have garnered a greater number of citations as compared to open access articles in different Impact factor zones in Biological and Physical Sciences.

A novel approach has been adopted to understand and compare the research impact of open access (OA) and toll access (TA) journal articles in the field of Biological and Physical Sciences at three Impact factor zone levels to reveal the citation metrics encompassing three parameters, i.e. citedness, average citation count and year wise distribution of citations in select subjects of Biological and Physical Sciences.

The peer review history for this article is available at: https://publons.com/publon/[DOI]/10.1108/OIR-01-2021-0029