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This study aims to learn how a three-way interaction moderation model is used to analyse the role of country-specific characteristics, in the form of the implementation of Sharia law and legal origin in a particular country, in the choice of sukuk type.

The firm profitability and firm leverages of sukuk issuer are used as the firm characteristics that can influence the choice of sukuk type between Mudharaba sukuk, Ijara sukuk and Murabaha sukuk. The research sample of 545 global sukuk issuances, obtained from the IIFS database, includes the issuance of Mudharaba sukuk, Ijara sukuk and Murabaha sukuk from ten sukuk issuer countries all over the world.

The research results show that the probability of choosing Mudharaba and Ijara sukuk is found in issuers sukuk with a high firm leverage, while the probability of choosing Murabaha sukuk is found in issuers sukuk with a high firm profitability. A three-way interaction moderation model is used in this research to explain that sukuk issuers in countries that implement Sharia law and adopt a legal origin common law system will have a higher choice of Mudharabah and Ijarah sukuk types if the firm’s leverage is high. If the firms’ profitability is high, then the sukuk issuer prefers Murabaha sukuk.

The use of firm’s characteristic variables is based solely on trade-off theory and pecking order theory. Also, limitations on the implementation of Sharia law in countries that do not provide opportunities for countries that apply a mixed law system.

The role of Sharia law and common law legal origin is proven, through a three-way interaction model, to strengthen the interaction of the firm leverage and choice of Mudharaba sukuk.

Legal certainty for Islamic financial institutions is created in the context of ease of investing in sukuk. Flexibility in the structure is also one of the factors that encourage the development of market acceptance of sukuk. The right structure of the sukuk can be used for specific target markets.

There has been no study carried out on a three-way interaction moderation model used to analyse the role of country-specific characteristics. The role of Sharia law and common law legal origin is proven, through a three-way interaction model, to strengthen the interaction of the firm leverage and choice of Mudharaba sukuk.

This paper seeks to explore how moderation can and should be modeled in cross‐national/cultural contexts. A multi‐national study of consumer involvement is utilized to demonstrate proper methods for modeling the different types of moderation.

Using data from a consumer survey regarding wine purchasing preferences conducted in Australia, New Zealand and the USA, the paper demonstrates how to identify moderators of form and of strength. A form moderator is modeled using multiplicative interactions while a strength moderator is modeled using multi‐group analyses in structural equation modeling (SEM). Differences in consumers across the three countries are examined from the results.

This study suggests that search behavior is positively influenced by involvement in New Zealand and the USA but not in Australia. It also shows that perceived risk of occasion decreases involvement in all three countries, while partial support for the positive effects of importance of tradition on involvement is found. Furthermore, “perceived risk of occasion,” identified as a moderator of form, is found to significantly moderate the relationship between importance of tradition and involvement in the US sample only. Finally, the results demonstrate significant differences across the three samples in relationships among importance of tradition, perceived risk of occasion, involvement, and search behavior, indicating that the country variable has significant moderator effects.

Understanding form vs strength moderation is important when evaluating multi‐national/cultural differences so that proper methodology can be utilized. This paper provides international marketing researchers with guidelines on how to model interactions and multi‐group comparisons using SEM.

This study aims to examine the relationship between the three dimensions of intellectual capital (IC), i.e. human, social and organizational, and supply chain resilience (SCR) through testing a primary (mediation) and competing (moderation) model.

Structural equation modelling and regression analysis were used to test the mediation and moderation models using survey data from Chinese manufacturers.

Dual processes in which human, social and organizational capitals build SCR are revealed: all three IC components act as knowledge stocks for informing each other, and both organizational and social capitals act as intervention mechanisms that draw knowledge resided within individuals and collectively deploy/enrich such knowledge for responding to supply chain disruptions.

The empirical results provide useful and timely guidance to managers on how to leverage knowledge resources to develop resilience, which is particularly valuable in the current volatile environment.

By empirically testing both the mediation and moderation models, this study provides crucial evidence for advancing the understanding of how the three IC components may be managed to achieve SCR, which is of critical importance for addressing the many unprecedented disruptions facing global supply chains and economies.

This study aims to posit that managerial value would be one of the responsible factors for the difference in corporate social responsibility practice among businesses. It then empirically tested the effect of managerial value, with the moderation of organizational culture, on corporate social responsibility practice.

The authors have devised a “moderated micro-macro model” type of multilevel model, wherein managerial value took the micro (individual level) predictor variable role, stakeholder-based corporate social responsibility practice the macro (organizational level) outcome variable role and organizational culture the macro level moderating variable role. Because they need the attention of inquiry, large manufacturing firms in the Amhara region of Ethiopia, with a sample size of 53, constituted the organizational level units. The recent performance of the firms against corporate social responsibility practice and organizational culture have been judged by 473 randomly chosen employees. Managerial value has been rated by randomly picked managers, numbered 253. Analytically, Croon and van Veldhoven’s multilevel analytical package and Mplus software suited the designed model.

The study has revealed that managerial value, indeed, is a potential positive driver of CSR practice, the two managerial value dimensions demonstrated differential effects on corporate social responsibility practice and only one of the organizational culture dimensions, hierarchical culture, played a moderation role in managerial value – corporate social responsibility practice link.

The model and this empirical test have not been previously verified.

The purpose of this paper is to clarify the relationship between an individual investor’s personality trait and his perceived investment performance. It proposes a novel conceptual framework that integrates social influence (as a moderating construct) and outlines the role of personality in determining the perceived investment performance during the investment decision-making process.

A questionnaire-based survey was conducted to collect responses from 396 individual investors through stratified and quota sampling approach. The collected data were then analysed using both hierarchical regression analysis and structural equation modelling to evaluate the strength of the relationship between the constructs, namely, personality trait, perceived investment performance and social influence.

This study suggests that social influence positively moderates the relationship between extraversion-perceived investment performance, whereas it negatively moderates the relationship between agreeability-perceived investment performance.

This study has certain limitations. First, this work follows a modelling approach which is more centred towards the prediction of relationships. Second, because of choosing a research approach (since the study has been conducted in one country, i.e. India), the results of the study may lack generalisability. Therefore, further studies could be encouraged to test the proposed hypotheses.

Insights from this study suggest that investors should look in for their personality traits while making an investment decision. In fact, psychologically modified portfolios should be developed as per the personality traits of the investors.

The study, perhaps, is the only study to apply social influence in a framework using Big Five personality traits as a possible factor to understand the individual differences in terms of perceived investment performance.

There is dearth of studies in the literature which have discussed the relevance of personal and social resources of employees to protect them from adverse impacts of emotional job demands. However, interaction effect of these two resources on wellbeing of the employees in context to emotional work is inadequate. The present study is aimed to address the existing gap and investigate the relevance of personal and social resources as moderators in the presence of each other between emotional work and employee wellbeing.

The research work has focused on employees working on frontline profiles of civil aviation industry of north India. The responses of 720 frontline employees have been collected through pretested questionnaire. To understand the moderation effect of two variables, model number 3 developed by Hayes (2012) has been applied.

The findings have revealed that moderator role of social support between emotional work and employee wellbeing. However, research has pointed out that at high level of social support personal resources of employees' start to decline which subsequently reduces the wellbeing of employees.

The present research work has analysed the moderated moderation effect of personal and social resources between emotional work and employee wellbeing. Besides, the relative significance of personal resources vis-a vis social resources empirically in context of employee wellbeing in case of emotional work has also been highlighted in the work.

The results of the study have suggested the employees to receive less social support from friends, family and other significant relationships to protect their personal resources in emotional work settings. Moreover, research work has implicated for employers to draw out the various interventions through which personal resources of employees can be enhanced in emotional work settings. Also, the research has assisted in designing the key competencies for different job domains of emotional work setups.

The present study is very substantial in offering various parameters over which wellbeing policies for individuals can be framed. Also, the study has outlined the consequences of receiving different levels of social support which is applicable for that set of population who wants to enhance their personal resources for attaining high wellbeing.

The study has empirically investigated interaction effect of social and personal resources of employees between emotional work and employee wellbeing which is scarce in the literature. Besides, a dark side of social support in emotional work context has also been highlighted which was scarcely discussed in emotional work settings previously.

The purpose of this study is to investigate the value relevance of accounting information for Islamic, conventional and hybrid banks. It also investigates the moderation impact of IFRS adoption and AAOIFI mandatory adoption on value relevance of accounting information.

Using value relevance models, The authors run panel data regressions on 47 Islamic banks, 112 conventional banks and 42 hybrid banks (conventional banks with Islamic windows). The study covers listed banks from 14 countries over the period 2010–2018.

paper offers three empirical evidences. First, the authors find that value relevance of accounting information is higher for Islamic banks, compared to conventional banks. Second, the authors find that IFRS framework strengthens the relevance of accounting information in Islamic banks, but the authors did not find the same for hybrid banks. Third, the authors find that the mandatory adoption of AAOIFI accounting standards has a moderation effect on value relevance of accounting information for both Islamic banks and hybrid banks. The robustness analysis shows that there is a significant contribution of compliance with Islamic Finance rules in IBs and HBs, which substantially reduces managers' opportunistic behavior to manage accounting information.

One limit of this research is the reduced number of sampled listed IBs since the authors deleted countries that do not have both listed Islamic and conventional banks.

The study is useful for investors that consider the Islamic ethical practices to make their investment decisions as well as for the standards-setting bodies that focus on establishing accounting standards for the Islamic banking industry.

The authors contribute to the value relevance literature by providing novel evidence on the value relevance in fully-fledged Islamic, fully-fledged conventional and hybrid Banks. The authors also provide new evidence on the moderating role of International Financial Reporting Standards (IFRS) and Auditing Organization for Islamic Financial Institutions standard (AAOIFI) for the value relevance of accounting information.

The research literature in this field demonstrates that instructional leadership provided by principals is essential for student learning, but the question of its impact on students with high and low socioeconomic status (SES) has remained largely unexplored. In the present study, the authors focus on the moderating role of instructional leadership in the relationship between SES and achievement at both the school and student levels.

Using cross-national Programme for International Student Assessment (PISA) 2015 data, the authors fitted multilevel models to investigate whether the effect of instructional leadership on student achievement in math, science and reading varies across groups of students with the different individual as well as school SES levels.

Instructional leadership significantly moderates the relationship between school-level SES and student achievement in math, while the moderation effect for individual SES and instructional leadership is not significant for any subject.

This study calls for more research on the moderation role of leadership in the relationship between SES and student achievement, with a specific focus on the integrated models that include the social justice aspect of school leadership.

The authors conclude that while instructional leadership might be beneficial in reducing the achievement gaps between schools, it may not make much difference in terms of reducing the disparity between different SES groups within schools.

Rare but high impact (R-HI) disruptions, which are caused by legal changes, socio-technical accidents, or natural disasters, are becoming more frequent and have strong short-term and long-term impacts on performance. Meanwhile, the short-term perspective of managers leads to adoption of mitigation strategies with lower investments and immediate performance improvement. The purpose of this paper is to provide insights on supply chain collaboration (SCC) to establish so-called twin-objective strategy to help both risk mitigation (through moderation effects) and performance improvement (through a direct positive impact). Moreover, power position will be considered as the control variable.

A cross-sectional approach was adopted with primary data collected through a survey in China. Data were analyzed using structural equation modeling with partial least squares estimations. A sub-group model analysis was applied to test the effect of the control variable.

The findings verify that SCC has both a direct positive impact on performance and moderation effects on the relationships between sources of R-HI disruptions and performance. The results of sub-group model analysis illustrate that both powerful and weak focal firms benefit from SCC, but in different ways.

The study shows that the allocation of gains from collaborative advantage should be added to the theory-building of relational view. Meanwhile, the research extends the focal firm’s context to its supply chain’s context so that classic contingency theory can be extended to adequately explain supply chain management phenomena.

To respond to increasing environmental uncertainty, manufacturers are enhancing flexible manufacturing competence (FMC) as a source of competitive advantage. This study aims to extend research on FMC to its antecedent variables by investigating the impacts of advanced manufacturing technology and operations improvement practices (OIP) on FMC.

Using survey data from 273 manufacturing firms, this research tests additive, mediating, and moderating models that relate these variables.

Among three alternative models, the moderating model is best supported. The results indicate that advanced manufacturing technology has a stronger positive impact on FMC when OIP are effectively implemented than when they are not.

The research focuses attention on the antecedent variables to production competence, rather than on the concept and positive performance effect of production competence.

For managers, the issue is not simply purchasing automation but developing OIP to effectively use advanced manufacturing technologies, thereby achieving the magnifying effects of human capital on FMC.

This paper investigates FMC and its antecedent variables by testing three alternative models, and it offers assistance to managers who are implementing advanced manufacturing technologies and OIP.