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This study examines the association between internal corporate governance mechanisms (i.e. board of directors and audit committee) and the information value of bank earnings. The authors comparatively assess this association across different bank types, Islamic versus conventional banks. The authors also investigate the mediating effect of Shariah governance.

The authors utilize a unique and an international sample of 723 bank-year observations representing 100 listed banks from 16 countries during the period 2007–2015. The authors investigate the characteristics of the board of directors and audit committee (i.e. size and independence) and employ three core analyses for earnings informativeness (i.e. earnings persistence, cash flow predictability and reliability of loan loss provisions). Additional analyses address Shariah supervisory boards’ (SSBs’) size, financial expertise and multiple outside directorships. The authors use the random-effect Generalised Least Squares (GLS) estimation technique and provide several robustness checks and sensitivities.

The authors find that, on average, having large and independent boards (and audit committees) increases the informativeness of reported earnings for banks. Conditional on bank type, our results report strong evidence for differential effects across the two alternative banking systems. In Islamic banks, large and independent board of directors (and audit committees) is positively associated with all measures of information value. There is insignificant evidence for conventional banks. However, SSBs show no significant effect on the reported earnings’ informativeness.

This is the first study, to the best of our knowledge, that empirically and comparatively assesses the information value of reported earnings in association with effective internal governance while recognizing the institutional characteristics of different bank types. The authors offer new insights to policymakers, investors and other stakeholders located within countries operating on a dual banking system. The results could help regulators to improve their rules/guidance related to double-layer governance and financial reporting quality.

The lean startup approach (LSA) is extensively utilized by early-stage entrepreneurs, with “pivot” serving as a key pillar. However, there is a research gap concerning the boundary conditions impacting LSA and pivot decisions, especially when addressing societal challenges, as in the context of transformational entrepreneurship. In this regard, the healthcare sector, further compounded by a lack of research on startups and scale-ups, presents an embraced opportunity to provide multiple contributions for both theory and practice.

The present investigation employs a grounded approach to explore the experiences of the co-founders of a fast-growing Italian e-health startup. A narrative strategy was employed to organize conditions and evolving strategic action/interactions into three different pivoting phases of the startup – before the pivot, its enactment and aftermath – with primary and secondary data collected over a period of one year.

Pivoting in digital healthcare unfolded as a liminal experience marked by factors such as high regulation, multiple stakeholders, technological and symbolic ambivalence, resource-intensive demands and institutional actors acting as pathway pioneers, leading to an information overload and unforeseeable uncertainty to manage. These factors challenge entrepreneurs' ability to attain optimal distinctiveness, presenting the paradoxical need for vertical flexibility for scaling up.

By uniquely illuminating the sector’s constraints on entrepreneurial phenomena, this study provides a valuable guide for entrepreneurs and institutional actors in addressing societal challenges.

This study introduces a process model of transformational information crafting when pivoting, highlighting the role of entrepreneurs' transformational stance and platform-mediated solutions as engines behind strategies involving information breaking and transition, preceding knowledge-driven integration strategies.

Sharing project information is critical for the success of medical crowdfunding campaigns. However, few users share medical crowdfunding projects on their social networks, and the sharing behavior of medical crowdfunding projects on social networking sites has not been well studied. Therefore, this study explored the factors and potential mechanisms influencing users’ sharing behaviors on networking sites.

A research model was developed based on the attribution-affect model of helping and social capital theory. Data were collected using a longitudinal survey. Partial least squares structural equation modeling was used to analyze the collected data. We conducted post hoc analyses to validate the results of the quantitative analysis.

The analysis results verified the effects of perceived external attribution, perceived uncontrollable attributions, and perceived unstable attributions on sympathy and identified the effect of sympathy and social characteristics of medical crowdfunding users on sharing behavior.

This research provides a comprehensive theoretical understanding of users’ sharing behavior characteristics and provides implications for enhancing the efficiency of medical crowdfunding activities.

The shortage of organ donors is an under-researched global issue that demands immediate attention. This attention should begin at the government level and related organizations. In Malaysia, the shortage of organ donations has been a pressing issue faced by the Ministry of Health Malaysia (MOH) for a considerable length of time. In reaction to this issue, the MOH deployed the Organ Donation Awareness Strategic Campaign Plan by using the platform of social media to disseminate information regarding organ donation to the public. However, the number of registrations is still low among Malaysians. Moreover, the observation from the literature shows that there are limited studies which have been initiated to focus on social media in the context of organ donation campaigns.

The quantitative research design has been used to understand the issue. Three hundred and eighty-four completed questionnaires were collected from the target sample, which comprised university students in Malaysia. For this study, partial least squares structural equation modelling was used for data analysis.

The result shows that information usefulness is vital because it will lead individuals to adopt organ donation information on social media. More specifically, predictors that positively influence youth or university students to accept information as useful are visual information, information sharing, accessibility of information, needs of information and attitude towards information. Subsequently, information usefulness positively influences information adoption. In the meantime, information quality and credibility do not significantly affect information usefulness.

The findings of this study may assist MOH or interested parties in designing a sound marketing strategy in the context of organ donation promotion by providing empirical evidence.

The study provides empirical evidence about information characteristics in the context of organ donation promotion.

The environment in which users acquire medical and health information has changed dramatically, with online health communities (OHCs) emerging as an essential means for accessing health information. It is imperative to comprehend the factors that shape the users' compliance willingness (UCW) to health information in OHCs.

This study adopted the information adoption model (IAM) and theory of planned behavior (TPB) to investigate the influence of argument quality (AQ), source credibility (SC) and subjective norms (SN) on UCW while considering the two types of online health information – mature and emerging treatments. The authors conducted an explanatory-predictive study based on a 2 (treatment types: mature vs. emerging) * 2 (AQ: high vs. low) * 2 (SC: high vs. low) scenario-based experiment, using the partial least squares structural equation modeling (PLS-SEM).

SC positively influences AQ. AQ, SC and SN contribute to information usefulness (IU). These factors positively affect UCW through the mediation of IU. SN were found to improve UCW directly. Moreover, the moderating effect of SC on AQ and IU was more substantial for emerging treatments.

The research model integrates IAM and TPB, considering information types as an additional variable. The approach and findings provide a valuable explanation for UCW to health information in OHCs.

Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.

Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.

The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.

This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.

This study aims to understand the learner behaviour of millennials for Massive Open Online Courses (MOOCs) in the post-adoption stage by extending the theory of Unified Theory of Acceptance and User Technology 2 (UTAUT2) with expectancy confirmation model (ECM) along with personal innovativeness as the exogenous, satisfaction as a mediating and continued intention as an endogenous construct.

This study applied a cross-sectional research design by using a survey method to collect primary data with a structured questionnaire. Convenience sampling was used to collect data from millennial MOOC users, and partial least square structural equation modelling method was applied for data analysis.

The results indicate that performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation influence satisfaction. Similarly, performance expectancy, hedonic motivation, personal innovativeness and satisfaction influence the continued intention for MOOCs.

In terms of limitations, the study applied a cross-sectional research design that could lead to data collection bias. Similarly, the study used convenience sampling as the authors did not have access to the participant list of users from MOOC platforms.

The research highlights various insights to all the stakeholders on improving MOOC satisfaction and enhance the continued intention for millennial learners.

The findings of this research bridge this gap by examining the post-adoption usage behaviour of MOOCs by extending the baseline model of UTAUT2 with personal innovativeness and integrating it with ECM.

The commercialization of research produced by universities constitutes a core facet of academic entrepreneurship (AE). Academic literature reveals the need to shed light on entrepreneurial processes in higher education institutions (HEIs). This study intends to fill this gap by researching the mechanisms for facilitating AE and the variables that can moderate the relationship between such mechanisms and AE in Portuguese HEIs.

Our research model aims to assess the mechanisms of academic entrepreneurship (AE) within a sample of 125 Portuguese public higher education institutions (HEIs). To test our research hypotheses, we employed a structural equation model (SEM) using the partial least squares (PLS) method. Additionally, our evaluation examines the potential moderating effects of incubator programs, support initiatives, and proof-of-concept programs (PoCs). Our research model seeks to evaluate the mechanisms for facilitating AE and explore the effects of including incubator programs, support initiatives, and PoCs as moderators. The seven variables (Research mobilization, Unconventionality, Industry collaboration, University policies, Incubator programs and support initiatives, Proof-of-concept programs, and academic entrepreneurship) were measured using a 7-point Likert scale.

The results revealed that different drivers of AE influence the creation and development of entrepreneurial activities. Our findings also show the moderating effects of incubator programs, support initiatives, and proof-of-concept programs on AE. We find that incubator programs, other support initiatives, and PoCs maintain a moderating effect on AE and benefit their respective HEIs.

The study examines only the Portuguese HEI context. Therefore, generalizing these results necessitates reservations. However, the responses came from various actors in HEIs, from different academic backgrounds and research interests. This makes the results more generalizable. Limitations are evident in external validity, given that we gathered the data over a relatively short period.

Observed factors are explored to gain a deeper understanding of their influence on the mechanisms of AE. The implications arise from the new perspective presented and the methodology used to identify mechanisms capable of fostering AE. We hope this research will encourage other researchers to study this topic further.

the engagement of universities at the global level should be emphasised in future policy. While universities in innovation systems often have a local focus, their engagement in innovation ecosystems transcends the boundaries of geographic locations.

PoCs had a significant positive moderating effect on the impact of research mobilization and university policies on AE. Thus, we find interactions between universities and industry boost AE. This study demonstrates how AE benefits HEIs by extending orientation towards mobilizing research, unconventional approaches, cooperation with industry, and university policy implementation. We thus advocate a new approach, demonstrating the influence that the mobility of research, unconventionality, industry collaboration, and university policies hold over AE.

Consumer-perceived review attitude determines consumer overall information adoption and is a core part of consumer’s online-shopping. This study aims to focus on factors that could influence consumer review attitude and can be used by marketers to shape individual information perception.

The study used the questionnaire method to collect data from online shoppers and the modelling of structural equations as an empirical approach to analyse the data.

The findings demonstrate that both systematic and heuristic cues impact the reviewer’s credibility and perceived website attitude differently, which, in turn, influence review attitude. Review characteristics, such as factuality, consistency and relevancy, have a positive relationship with reviewer credibility, while only review consistency and relevancy appears to have a relationship with review attitude. Website characteristics such as reputation, familiarity and social interactivity positively influence the website attitude, which positively influences review attitude. Apart from this, review skepticism has a significant negative relationship with review attitude.

This study could help to foster a positive attitude towards online reviews. Digital marketers need to motivate trusted reviewers to post consistent, fact-based reviews. Further improving the overall website reputation and interactivity could bring a positive attitude towards the reviews. Also, digital marketers must filter and avoid contradictory reviews or reviews that have a bipolar message and reviews expressing numerous emotions to enhance review relevance and consistency.

The current study addresses the need to understand the formation of consumer review attitude through both review and website characteristics using heuristic – systematic model. The paper captures the complex process undergone by the consumer to decipher review attitude and thereby extend the understanding of consumer information processing.

Drawing on social network and information diffusion theories, the authors study the impact of the structural characteristics of a seller’s local social network on her promotion effectiveness in social commerce.

The authors define a local social network as one formed by a focal seller, her directly connected users and all links among these users. Using data from a large social commerce website in China, the authors build econometric models to investigate how the density, grouping and centralization of local social networks affect the number of likes received by products posted by sellers.

Local social networks with low density, grouping and centralization are associated with more likes on sellers’ posted products. The negative effects of grouping and centralization are reduced when density is high.

The paper deepens the understanding of the determinants of social commerce success from a network structure perspective. In particular, it draws attention to the role of sellers’ local social networks, forming a foundation for future research on social commerce.