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Despite its significance, research on how attribute framing affects ordering decisions in dual sourcing remains insufficient. Hence, this study investigated the effects of attribute framing in a sourcing task involving certain and uncertain qualities of two suppliers and analysed the role of attention with respect to suppliers' information in framing effects.

The impacts of attribute framing on sourcing decisions were demonstrated in two online between-subject (2 × 2 factorial) experimental studies involving professional samples. Study 2 was an eye-tracking experiment.

In Study 1 (N = 251), participants presented with a “high-quality” rather than a “low-quality” frame made different sourcing decisions, opting for larger percentage of order(s) from a supplier under the “high-quality” frame. This pattern holds true for suppliers who differ in risk. This finding was replicated in Study 2 (N = 129). Attention asymmetry related to the information on supplier quality contributes to this effect. Attention directed towards information regarding the supplier's quality under a positive frame mediated the relationship between attribute framing and sourcing decisions.

Highlighting the positive attributes of a risky supplier is essential when ordering from the risky supplier is an optimal decision. It is advantageous for suppliers to highlight positive rather than negative attributes when describing the quality of their components against others.

This is the first study to examine the effect of attention on the relationship between attribute framing and dual sourcing. This presents a new behavioural perspective wherein managers' attention to information plays a vital role.

The increasing responsibility of organisations towards society and the environment has inverted the relationship between accounting and accountability, leading to accountability-based accounting systems. This study aims to explore the debate on accountability for climate change within the integrating thinking (IT) perspective. Ascertaining the most significant trends in the debate around purposes and performance that characterise climate mitigation engagement and their connections, the study would explore if and to what extent organisations are tackling climate actions.

A narrative review of the extensive academic literature developed from the Kyoto Protocol to date was performed. After selecting a representative sample, papers were analysed with the support of a new analytical framework that involves three dimensions – answerability, enforcement and outcome – and governance schemes that emerge from the involvement of the private and public sector and civil society. With the support of NVivo software, themes arisen were analysed and coded. Key items were labelled, creating specific nodes and synthesised into the proposed framework.

A “silo approach” largely characterises the debate on accountability for climate change. The most significant reasons behind the shortcomings of extant climate actions may be retrieved firstly in the weakness of the motivations that guide organisations to operate in a climate-friendly way.

This study underlines the need for a 360° integrated approach for strategically tackling climate actions.

This study would represent a further step towards an integrated approach for studying organisations behaviours in the “climate war”, embracing the connectivity between purposes and outcomes, capitals and the relationships amongst the various stakeholders.

The purpose of this study is to investigate the pivotal role of environmental innovations in driving sustainability practices within medium and large manufacturing firms operating in Uganda.

Using a cross-sectional and quantitative methodology, data were collected through a questionnaire survey involving 208 manufacturing companies. The smart partial least squares path modelling technique was used for the analysis.

The analysis unveils significant and positive associations. Specifically, product innovation exhibits a robust and affirmative relationship with sustainability practices. Similarly, the correlation between process innovation and sustainability practices emerges as statistically significant. Moreover, the findings underscore the noteworthy and constructive predictive influence of environmental innovation on sustainability practices.

These empirical results present substantial implications for theoretical frameworks and practical applications. From a policy perspective, the findings emphasise the importance of incentivising eco product and eco process innovations as potential drivers of eco-friendly practices. On the managerial front, strategic resource allocation and the adoption of integrated environmental innovation strategies are advocated, with the ultimate goal of enhancing sustainable business approaches within Uganda’s manufacturing subsector.

To the best of the authors' knowledge, this study represents the inaugural attempt to investigate the role of environmental innovations in elucidating sustainability practices within a least developed country. Notably, while all dimensions demonstrate significance, it is noteworthy that product innovation emerges as the more substantial contributor to the promotion of sustainability practices.

The purpose of this paper is to examine the usefulness of statistical studies of financial reports and stock market data for improving corporate financial reports.

Analytical writing.

It is often claimed that statistical studies of co-variation between financial and stock market data can help set better financial reporting policy. Such co-variation, even when it can be estimated, tells us little about which financial reports help to make better financial decisions. A case in support of such claims remains to be made.

The readers are advised to be extremely careful in drawing inferences from studies of co-variation between accounting and stock market data for financial reporting policy.

Inference from accounting empirical studies to policy needs better rationale to avoid bad policy consequences.

This paper raises original questions about policy inferences from a large class of empirical research in accounting.

The paper aims to measure the magnitude of the event-induced return anomaly around bonus issue announcement days in Turkey for recent years. Also, by describing the information content of these announcements with the current data, the study tries to find out the factors that cause return anomaly in Borsa Istanbul when firm boards release the bonus issue decision.

The paper conducts event study methodology for detecting market anomaly around bonus issue announcements. For the pairwise comparison purpose, t-test and one-way ANOVA methods are applied to examine if abnormal returns vary according to the information content of the announcements.

Announcement returns for bonus issues from internal resources outperform the issues that are distributed from last year's net income as bonus shares. Findings indicate different return behaviour among internal resources sub-groups. Findings also suggest that investors in Turkey welcome larger-sized issues, while cumulated returns for the initial offers significantly differ from the latter issues.

Findings are limited to the Turkish equity market. Also, the Public Disclosure Platform of Turkey, which is the main data source of the study, does not provide bonus issue announcements before 2010. Therefore, the previous year's data cannot be included in the analysis.

This paper is novel in terms of considering the main resources of the bonus issue in detail to measure the announcement's impact on stock returns.

Many management scholars view templates as rigid rulebooks suffocating qualitative research. This viewpoint article recommends that, instead, templates should be viewed through the lens of organizational routines.

To facilitate this viewpoint, this article first clarifies the confusions surrounding templates. It points out that how using templates, like following routines in an organization, constitutes three parts - the artifact, the ostensive and the performative; the latter two being often neglected by template critics. The use of templates is encouraged by discussing the learning advantages for novice researchers, through an autoethnographic note narrating the author’s own research and teaching experiences.

This article deliberates upon the criticisms against templates. It then discusses templates using a perspective offered by organizational routines. Thereafter, the use of templates in qualitative management research is discussed, with the help of examples from published reports. Finally, the article explains a way of reflexively using templates through an autoethnographic note detailing the author’s own research and teaching experiences.

In its entirety, the article submits that the artifacts offered by the templates and the ostensive and performative engagements of the template-users must co-exist for co-creating excellent qualitative research.

Traditional payment systems based on cash and bank cards are being replaced by new innovative formats. This research analyzes the success factors in the adoption by customers of Bizum, a peer-to-peer (P2P) mobile payment system widely used in Spain. This study proposes a theoretical framework based on the Stimulus–Organism–Response (S-O-R) model and includes the analysis of the moderating effect of perceived risk and the mediating effect of perceived trust.

To achieve the proposed objectives, an online questionnaire was administered to 701 Spanish smartphone users, potential users of the proposed P2P payment systems.

The results show that perceived usefulness is the most important predictor of intention to use. Additionally, a medium predictive relevance performance of the proposed model is found.

This research contributes to a more holistic understanding of the adoption of P2P payment systems and provides new business opportunities that companies can exploit through the use of this technology.

以現金和銀行卡為基礎的傳統支付系統、正被嶄新而又富創意的模式取代。本研究擬分析驅使消費者使用Bizum的成功因素 (Bizum 是一個在西班牙得到廣泛使用的P2P移動支付系統) 。本研究以刺激-有機體-反應模型為基礎, 建議了一個概念框架;研究亦擬分析感知風險的調節作用, 以及感知信任的中介效應。

為達研究目標, 研究人員處理了701名西班牙智慧型手機使用者回答的網上問卷, 這些使用者是本研究提出的P2P支付系統的潛在用戶。

研究結果顯示、感知有用性是消費者會否使用P2P支付系統最重要的預測因素。研究結果亦顯示、本研究建議的概念框架的預測能力水平屬中等。

本研究使我們對驅使消費者使用P2P支付系統的因素更全面地了解;研究也使企業可透過使用這技術, 為自己創造新的商機。

This paper examines whether ownership type has a moderating influence on dividend payouts during the COVID-19 pandemic crisis with respect to changes in profits. Future uncertainties because of the pandemic will result in a perceived need for liquidity within the company, but retaining cash may be risky for shareholders who could look for less risky alternatives. The dividend payout strategy is thus even more closely related to the overall type concentration and strategy of the owners during the crisis.

The effects are explored and tested on early data from 2019 to 2020 of Finnish companies using ANCOVA while controlling for profitability and sector variables.

A significant effect on dividend payout during the COVID crisis was found when the companies are dominantly held by individual owners validating early suggestions on such an influence. Therefore, this study contributes further to the academic debates on the influence of ownership concentration in times of crises. This study lists certain sectors which experience diminished profits during such a crisis which pinpoints sector separation in future discussions.

This study explores early data from a specific context in the Nordic countries. However, it does so out of purpose as explained in the paper.

Ownership type and concentration matters when it comes to dividend payout decisions under uncertainty with regard to changes in profit. Investors need to accept these behavioural insights into their decisions.

This study examines the signalling effect of dividends by analysing how actual or anticipated change in profitability due to a crisis is reflected by owners and leads to dividend payout decisions under uncertainty.

This paper aims to measure investors' perception of the rights issue announcement of publicly listed companies in five stock markets of Islamic countries. Then, these firms are grouped according to their debt level to examine whether abnormal returns are different from those that are highly leveraged. Moreover, Sharīʿah compatibility of firms is checked to understand if return anomaly shows different behaviour around rights issue announcement days.

The analysis period includes the years 2010–2019, which includes 362 rights issue announcements. The event study methodology is applied to measure the level of impact that is triggered by the rights issue announcements. Hereafter, one-way ANOVA test is performed to identify whether there exists a difference among the sample groups according to their debt level.

Findings suggest that rights issue announcements cause −3.90% fall in share prices on average for the whole sample. However, negative abnormal return is found significant only in Egypt and Turkey. Individual regression analysis results suggest that an increase in debt level worsens the return anomaly only in Egypt. This refers that the rights issue announcement is perceived as less favourable for highly leveraged companies compared to others in this country. Finally, Sharīʿah-compliant companies show better performance compared to non-compliant counterparts around the event dates.

This paper is novel in evaluating market reaction during rights issue announcements in multiple Islamic countries. Also, to the best of the authors’ knowledge, this study is the first attempt to compare return behaviour of Sharīʿah-compliant and non-compliant firms around the rights issue announcements.

Steer-by-wire (SBW) system mainly relies on sensors, controllers and motors to replace the traditionally mechanical transmission mechanism to realize steering functions. However, the sensors in the SBW system are particularly vulnerable to external influences, which can cause systemic faults, leading to poor steering performance and even system instability. Therefore, this paper aims to adopt a fault-tolerant control method to solve the safety problem of the SBW system caused by sensors failure.

This paper proposes an active fault-tolerant control framework to deal with sensors failure in the SBW system by hierarchically introducing fault observer, fault estimator, fault reconstructor. Firstly, the fault observer is used to obtain the observation output of the SBW system and then obtain the residual between the observation output and the SBW system output. And then judge whether the SBW system fails according to the residual. Secondly, dependent on the residual obtained by the fault observer, a fault estimator is designed using bounded real lemma and regional pole configuration to estimate the amplitude and time-varying characteristics of the faulty sensor. Eventually, a fault reconstructor is designed based on the estimation value of sensors fault obtained by the fault estimator and SBW system output to tolerate the faulty sensor.

The numerical analysis shows that the fault observer can be rapidly activated to detect the fault while the sensors fault occurs. Moreover, the estimation accuracy of the fault estimator can reach to 98%, and the fault reconstructor can make the faulty SBW system to retain the steering characteristics, comparing to those of the fault-free SBW system. In addition, it was verified for the feasibility and effectiveness of the proposed control framework.

As the SBW fault diagnosis and fault-tolerant control in this paper only carry out numerical simulation research on sensors faults in matrix and laboratory/Simulink, the subsequent hardware in the loop test is needed for further verification.

Aiming at the SBW system with parameter perturbation and sensors failure, this paper proposes an active fault-tolerant control framework, which integrates fault observer, fault estimator and fault reconstructor so that the steering performance of SBW system with sensors faults is basically consistent with that of the fault-free SBW system.