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Smart tourism has become an inevitable trend in future tourism development. However, despite significant investment in its technological foundation, little is known about whether and when tourists are willing to be involved in smart tourism. This study explores tourists' willingness to contribute to smart tourism development by empirically examining their intention to share personal information and use smart technology.

Based on construal level theory (CLT), a 2 (far/near spatial distance) × 2 (gain/loss persuasive information frame) × 2 (altruistic/egoistic value orientation) laboratory experiment with different contextual features was designed to examine tourists' willingness to contribute to smart tourism.

Tourists are most willing to share personal information and use smart technologies when spatial distance aligns with information framing, spatial distance aligns with value orientation and information framing aligns with value orientation.

This study provides essential insights for destination management organizations (DMOs) about tourists' perceptions of smart tourism, enabling DMOs to develop more precise marketing strategies to encourage tourists to contribute to smart tourism development and enrich tourists' travel experiences.

This study enriches theoretical knowledge of DMOs' boundaries in encouraging tourists to contribute to smart tourism and provides critical insights into future smart tourism development for researchers and practitioners.

The study investigates the information-related challenges as well as the practices adopted by early-career researchers during transitions between roles and institutions. Its primary goal is to delve into how information behaviors serve as scaffolding during significant life shifts. Moreover, the research aims to provide actionable insights based on this scaffolding concept for individuals navigating transitions.

This preliminary and exploratory study took a phenomenological approach to examine the role of information seeking and personal information management (PIM) behaviors during life transitions. In-depth semi-structured interviews were held with 15 early-career researchers from various disciplines, who were about to finish their PhDs or had recently graduated.

By employing information seeking and PIM practices, participants were able to address three main information challenges that arose during the transition process: the timing of information behavior, the nature of information and the social components of the transition. The use of networked and independent information seeking/validation practices enabled to establish a sustainable network of transition-related information, reducing uncertainty. PIM practices helped planning the transition, maintaining information over the long-term and gaining control over personal information.

This study underscores the significance of information behaviors, encompassing both information seeking and PIM, as scaffolding mechanisms during crucial life transitions. It offers essential insights that can guide the creation of impactful interventions and resources. Additionally, the research illuminates the pressing demand for more in-depth exploration in this domain.

Recent studies on the securities market’s differential pricing of earnings components have shown that cash flow from operations is more highly valued than total accruals and that moderate cash flow from operations has higher valuation than extreme total accruals. An interesting question that follows is whether these findings hold regarding the differential valuations of cash flow and current accruals. This study aims to extend prior research by addressing this issue in two ways. First, the authors examine the incremental information content of cash flow from operations beyond working capital from operations. Second, the authors assess the effect of extreme working capital from operations on the incremental information content of cash flow from operations. This study aims to extend prior research by addressing this issue in two ways.

This study adopts market-based accounting research to test its hypotheses and to achieve its objectives. Specifically, this study uses statistical associations between accounting data and stock returns to examine the incremental information content (value relevance) of cash flow and working capital from operations and the effect of extreme working capital from operations on the incremental information content of cash flow.

The results show that cash flow from operations is not more highly valued than current accruals (both being valued equivalently). However, moderate cash flow from operations has higher valuation than extreme current accruals (each is valued differently). Overall, these research findings indicate that cash flow becomes more important for valuation as accruals get “extreme”.

As accruals are unlikely to persist to be permanent across the years, these results can be interpreted as indicating that cash flow and accruals information are used jointly by investors, with one being more important than the other depending on the relative “extremeness” of each. Therefore, both are of value to the investor and both should be reported.

The paper contributes to the UK research on determining the preferred level of disaggregation of earnings components, i.e. operating cash flow, current accruals and non-current accruals. This would help investors to improve their investment and credit decisions.

Machine learning (ML) analytical tools are increasingly being considered as an alternative quantitative methodology in management research. This paper proposes a new approach for uncovering the antecedents behind product and product–service innovation (PSI).

The ML approach is novel in the field of innovation antecedents at the country level. A sample of the Equatorian National Survey on Technology and Innovation, consisting of more than 6,000 firms, is used to rank the antecedents of innovation.

The analysis reveals that the antecedents of product and PSI are distinct, yet rooted in the principles of open innovation and competitive priorities.

The analysis is based on a sample of Equatorian firms with the objective of showing how ML techniques are suitable for testing the antecedents of innovation in any other context.

The novel ML approach, in contrast to traditional quantitative analysis of the topic, can consider the full set of antecedent interactions to each of the innovations analyzed.

This study examines how the presence of labor unions affects a firm’s pay disparity between executives and employees and its financial statement comparability.

It uses firm-level labor union data in Korea and applies regression analyses to a sample of 1,776 firm-year observations from 2004 to 2008.

The authors find that unionized firms have a smaller pay disparity between executives and employees than non-unionized firms, suggesting that labor unions place pressure on the pay structure. Unionization also lowers financial statement comparability, which helps managers of unionized firms maintain information asymmetry. Further, this negative relationship between unionization and financial statement comparability is stronger in non-chaebol firms, implying that they are more motivated than chaebol firms to reduce their financial statement comparability in response to the presence of labor unions. In addition, the negative relationship between unionization and financial statement comparability is pronounced in profit-making firms, firms with less analyst following, firms with fewer foreign investors and firms in more competitive product markets.

The finding that firms adjust comparability in response to labor unions interests regulators and policymakers, who emphasize the role of comparability in providing usefulness to information users.

The findings add to the existing literature on the effect of labor unions on firms' pay structures and accounting choices.

International entrepreneurship and marketing research reports the impact of effectual decision-making logic on small and medium-sized enterprises (SMEs) international performance. How the effectual logic of decision-making enhances the overall performance of SMEs in international business-to-business markets remains a puzzle in the field. The purpose of this study is to investigate the concept of networking capability as an important SME capability translating effectual decision-making into international performance.

The authors examine the model presented in this study using quantitative data from 153 founders or managers in charge of international business at SMEs throughout New Zealand. The authors also used 142 open-ended responses to provide post hoc exploratory analysis.

The findings of this study suggest that networking capability is a mechanism through which the logic of decision-making enhances the international performance of SMEs.

This study bridges between international marketing and entrepreneurship by investigating how the networking capability of internationalizing SMEs translates their founders’/managers’ effectual logic into a successful performance in international business-to-business markets.

The aim of this paper is to review the psychological literature on curiosity and its relationship to information-seeking behaviour, and compare this with the information science literature on the same subject.

The approach adopted is that of a comparative literature review, with an analysis of the papers retrieved in terms of their theoretical approach, context, study population and research method.

Curiosity is understood as a multi-faceted cognitive trait in humans and the relationship to information-seeking behaviour is explored through an exploration of other personality characteristics. There is very little citation of the information science literature in the psychological papers, and only a little more citation of the psychological literature in the information science papers.

The author is not aware of any similar exploration of the literature on curiosity.

This study aims to examine an emerging product–place co-branding marketing practice in China’s rural areas. The role of this practice in inclusive development is analyzed from the perspectives of value proposition innovation, market legitimacy, media coverage and brand value. Both research and practice indicate value proposition innovation to exert an important influence on brand value enhancement, but little is known about the mediating and moderating mechanisms underlying this relation.

A moderated mediation model is constructed to examine whether market legitimacy mediates the relationship between value proposition innovation and brand value. vWhether this mediating process is moderated by media coverage is also examined. The primary data are collected from semi-structured interviews and observations conducted with two common cases to develop proper scales for value proposition innovation and market legitimacy. The research includes 100 product–place co-brandings published by the Ministry of Agriculture and Rural Affairs in 2019. Hypotheses are tested using hierarchical regression and a Bootstrap model.

Value proposition innovation has a positive effect on brand value, and market legitimacy partially mediates this relationship. Media coverage positively moderates the relationship between value proposition innovation and market legitimacy, and positively moderates the mediating effect of market legitimacy; the higher the media coverage, the stronger the mediating effect of market legitimacy.

Based on data availability and accessibility, the study sample focused on indicators from 100 brands in 2019. If the Ministry of Agriculture and Rural Affairs discloses consecutive annual information for other years, future studies could explore panel data to further test the study’s conclusions from a longitudinal perspective.

First, this paper adds to the emerging literature on product–place co-branding business models by examining the relationship between value proposition innovation and brand value. Second, this paper enriches institutional theory by including market legitimacy as a mediator between value proposition innovation and brand value. Third, this paper identifies the moderating role of media coverage, thus broadening the theoretical implications of institutional theory with respect to improving market legitimacy.

This study investigates how a competitor orientation (knowledge of and acting on competitors' strengths and weaknesses) facilitates coopetition activities (collaboration with competitors), within networks of competing micro-sized, independent, family restaurants, owned by entrepreneurs from ethnic minority backgrounds.

An instrumental case study features data collected from interviews with 30 owners (as key informants) of micro-sized, independent, family-owned restaurants, in two urban clusters within the Midlands (UK). Specifically, the context involves restaurants offering South Asian cuisine and where the owner originated from the Indian sub-continent (Bangladesh, India or Pakistan). Secondary data were collected wherever possible. These two clusters (not named for ethics reasons) are highly populated by members of these respective ethnic communities; also, they contain a relatively large number of restaurants offering South Asian cuisine.

A competitor orientation facilitated strong coopetition-oriented partnerships comprised of extended family and intra-community members that helped enhance individual firms' performance, maintained family employment and sustained their cluster. It also helped owners develop subtle counter strategies where weak ties existed, such as via inter-community networks. For example, strategies attracted customers that were not loyal to a particular restaurant, or indeed, sub-ethnic cuisine (within Bangladesh, India or Pakistan, like the Punjab region). Subtle as opposed to outright counter strategies minimised retaliation, since restaurant owners wanted to avoid price wars, or spreading misinformation where the reputation of a cluster may suffer alongside the likely survival of individual businesses within that regional cluster.

Mixed evidence exists in earlier studies regarding the competitive rivalry in certain sectors where ethnic minority ownership is prominent; not least, restaurants located in regional clusters. However, this investigation considers the notion – what if some of these earlier studies are wrong? More specifically, does certain prior research under-represent the extent that rival entrepreneurs of an ethnic minority origin collaborate rather than compete for mutually beneficial purposes? New evidence emerges regarding ways in which a competitor orientation can influence the performance-enhancing nature of coopetition activities among business owners originating from both intra and inter-ethnic communities.

This article presents a novel case study that analyzes the applicability of DoE in the curling sport in order to improve their own performance and the performance of its athletes. Specifically, this study analyzes the most important factors to increase accuracy and precision in the draw game with curlers' opinions. It was decided to use the “Last Stone Draw (LSD)’ as an appropriate play situation.

Specifically, this study analyzes most important factors to increase accuracy and precision in the draw game with curlers opinions from the German Curling association. Three research techniques were used in this study: case study, interviews and a well-designed experiment. The analysis through the use of DoE includes a measurement system analysis, an initial variance test between two players, a screening and a characterization experiment.

The results obtained from DoE suggest that the factors routine, stress, release, balance, and the previous play situation have a substantial impact on the score of the player's draw game. However, no factor has a statistically significant impact on the average distance to the center of the target. Moreover, the DoE analysis also concludes that the accuracy and precision of the player's performance is not affected equally by all analyzed factors, but they turn into highly significant when examining their relationship to the other factors.

The findings of this study can be beneficial to other sports events in improving the performance. Moreover, DoE has proved to be an invaluable tool for many people in the German Curling Association in understanding the factors which influence the curlers performance and also factors which do not affect the curlers performance.

This research attempts to contribute to the existing sports management literature by identifying a way in which DoE can be an effective tool in non-manufacturing settings for identification of most important factors which influence the curling performance.