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This study examines the effect of perceived corporate social responsibility (CSR) on consumer happiness and brand admiration as a consequence of consumer happiness. It suggests an original conceptual model that investigates perceived CSR, ethical consumption and hope as antecedents of consumer happiness.

The study followed a quantitative approach. A face-to-face survey was conducted to examine the conceptual model. Data were analyzed with partial least squares structural equation modeling (PLS-SEM).

Hope and perceived CSR significantly influence consumer happiness. Consumer happiness is a significant antecedent of brand admiration. Although consumers' ethical position (idealism and relativism) is linked to ethical consumption, ethical consumption does not influence consumer happiness. Idealism and relativism are insignificant in moderating the perceived CSR–consumer happiness relationship.

Brands' CSR actions create a positive atmosphere and contribute to consumer happiness and brand admiration. Managers can emphasize happiness and hope in CSR programs to build stronger consumer relationships. CSR activities can be engaging for consumers regardless of their ethical consumption levels.

Although CSR, consumer happiness and their impacts on consumer–brand relationships are crucial, previous studies mainly focused on the organizational perspective and employee emotions regarding CSR. This study focused on consumer happiness in the CSR context and tested a conceptual model that revealed the significant relationships between hope, perceived CSR, consumer happiness and brand admiration. It extended previous findings by showing the direct positive impact of perceived CSR on consumer happiness.

This study investigates the influence of corporate income tax on two corporate financial decisions — dividend and capital structure policies, particularly for Shariah compliant companies in Malaysia.

The study considered data from a sample of 529 Malaysian listed companies from four industrial sectors from 2007–2021 (6,746 company-year observations, before eliminating outliers). Panel models such as Fixed Effect and Random effect models were used. The study specifically tested the effect of corporate income tax on dividend and capital structure policies for Shariah compliant companies (3,148 observations) and controlled for industrial sectors.

(1) Firms are mostly Shariah-compliant, less liquid, less profitable and smaller in size, (2) Broadly when analysed together, tax has no impact on debt-equity ratio while it has an impact on dividend per share, (3) However, when tested separately for Shariah compliant companies, the influence of effective tax on capital structure is very evident but not for dividend and (4) influence of industrial sector on the relationship between corporate tax and capital structure and dividend policy is significant. Results indicate that Shariah firms might be raising debt to gain tax advantage. Companies in general pay dividends to avoid reputational damage.

This study assumes that leverage and dividend policy decisions are the main outcomes of the changing tax policies, while it seems that there could be other important outcomes that can be tested in future research. The study also shows the changing tax regimes of different ASEAN countries but they have not been tested to see the differences between countries. It will be indeed interesting for future researchers to focus on this aspect.

The findings contribute to the literature on tax planning of the Shariah-compliant firms, a high growth business segment in the Asian context. The study discussed potential tax-based Islamic market product development.

This paper aims to in the modern world, possessing an attractive appearance is often considered a highly valued attribute. As such, the perceptions and satisfaction with one’s body are shaped by dominant cultural norms. Adolescents, women in particular, who are heavily influenced by media representations, may tend to have a distorted body image (BI), including adopting extreme dieting methods. This study reviews the adverse effects of excessive weight loss associated with this.

The authors searched journals and the internet for relevant literature using the keywords “eating disorders”, “body image” and “weight stigma”. In the case study field, they added papers that considered “nutrition” to identify the link between dieting behaviour and nutrition. From these reviews, the authors ultimately selected 190 articles that appeared to meet their research objectives. The papers cover a range of studies published between 1995 and 2023.

Among adolescent girls and young women in their early 20s, there is a social media-driven culture of being extremely thin and petite. Weight stigma puts more pressure on them and makes strange behaviours like pro-ana syndrome a part of the culture. The authors have seen that modern BI standards leave young women vulnerable to eating disorders caused by excessive dieting.

Adolescence is a time of continuous growth, so balanced nutrition is essential. However, biased societal standards of beauty can push adolescent girls who are sensitive to external gaze into excessive dieting and make eating disorders a culture. This review provides a perspective on the behaviours that should be pursued for a healthy BI.

This study aims to investigate the effect of innovation on environmental, social and governance (ESG) performance and, consequently, its influence on the economic and financial performance of companies.

A quantitative and descriptive research was carried out based on secondary data from the Refinitiv Eikon^® database, using the panel data regression technique, considering the constructs: innovation, ESG performance and economic and financial performance.

The results showed that companies that tend to invest more financial resources in R&D are more likely to have higher ESG performance. In addition, companies that have higher ESG performance tend to have higher economic and financial performance.

Managers may consider investing more resources in R&D to achieve superior ESG performance. They should be aware that ESG is a strategic tool for creating financial and nonfinancial value for the organization. More than the traditional preparation of a financial report, stakeholders demand another type of information: ESG information.

The results confirm the basis of Stakeholder Theory, showing that the companies that meet the needs of all stakeholders tend to have greater economic and financial performance. ESG practices can include keeping employees motivated to work, improved corporate image in the eyes of customers, more satisfied suppliers and community and environment aligned with management. Therefore, these ESG initiatives are instrumental in protecting organizational objectives as well as increasing shareholder value.