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The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging market economy. It also examines the moderation role that internal and external corporate governance may play in this area.

Relying on archival data from the RESSET and CSMAR databases over a timeframe from 2010 to 2018 of China listed company, the authors test the hypotheses by regressing common measures of crash risk on the treatment variable (REM) and crash risk control variables identified in the prior crash risk literature. The authors also introduce monitoring proxies (internal controls as an internal governance and institutional ownership as an external governance) and assess how effective internal and external governance moderate the relation between REM and stock price crash risk.

The results suggest firms with higher REM have a significantly greater stock price crash risk, and that this association is mitigated by external monitoring. That is, greater institutional ownership, particularly pressure insensitive owners, mitigates the impact of REM on stock price crash risk. However, internal control does not mitigate the association between REM and stock price crash risk.

Following the passage of the Sarbanes–Oxley (SOX) Act, prior research has documented an increase in the use of REM and a positive association between REM and cash risk. The authors demonstrate that they persist in one of the largest emerging markets where institutional regulations, market conditions and corporate behaviors are different from those in developed markets. Also, the assessment of the moderation effect of internal and external governance mechanisms could have meaningful implications for investors and regulators in Chinese and other emerging markets.

Recognising the growing importance of environmental and sustainable activities and the role of communication strategies in soliciting their financing, this work investigates the influence of message framing, green emphasis and quantitative information on the probability of green crowdfunding campaigns' success.

This analysis is based on crowdfunding campaigns published between 2015 and 2020 on the Indiegogo platform in the category “Community projects – Environment”. The study develops an in-depth qualitative content analysis of the projects before performing an empirical examination to determine funding causes.

Communication strategies (message framing, green emphasis and quantitative goals) affect funding success. However, project category moderates the impact of message framing and green emphasis on campaign success. While positive framing increases agri-food campaign success, negative framing is more effective for clean energy and climate preservation projects. Moreover, indication of a quantitative goal and a marked green emphasis in a project's presentation increase campaign success, but a too marked green emphasis is only effective for agri-food projects.

Green entrepreneurs and campaign managers must work carefully on their projects' communication, accounting for the type of product proposed, emphasising green components in its description and utilising quantitative information to present future goals. These strategies maximise backers' responses and enable entrepreneurs to obtain funding. The authors’ findings may be extended to other contexts, including the banking sector, to craft effective communication strategies for green financial products.

By applying framing theory in a new context (i.e. the online financing of green entrepreneurs), this study identifies new campaign success determinants and provides evidence for the moderating role of project category. Furthermore, the study highlights the need to develop different communication strategies for social and environmental-oriented projects.

This study investigates the determinants of digital census for population and housing census (PHC) program through the lens of performance expectancy, technology readiness, self-efficacy and hedonic motivation for the upliftment of a national data collection exercise and development of human resource management.

A quantitative and qualitative research method was used to survey enumerators' responses from the PHC exercise during the COVID-19 period in Ghana. Based on the four determinants, a conceptual framework was developed consisting of eight proposed hypotheses tested through a structural equation model.

The findings of the study indicate that technological readiness, self-efficacy and hedonic motivation significantly influence behavioural intention to adopt digital technologies for PHC training and data collection. Importantly, the authors identified four key themes relating to digital technologies in PHC – personal enablers, general enablers, inherent affordances (inherent possibilities by the user in relation to what the technology offers in context) and personal inhibitors.

For research, this work systematizes antecedents from diverse research streams and validates their relative impact on government digital transformation for accurate data, thus providing a cohesive theoretical explanation of digital technologies in PHC. Due to the study's infancy in a developing country context, the findings provide a preliminary foundation and constructive insight for a digitalization plan conducive to people’s personality and technological readiness.

With the growing popularity of social media, it has become common practice for consumers to write online reviews to share their opinion and experience as well as consider others' reviews to inform purchase decision-making. This study investigated how online review sentiments towards four key aspects (food, service, ambience and price) change after a restaurant is awarded a Michelin Star to shed light on how the award of a Michelin Star affects online reviews as well as what factors contribute to positive online restaurant reviews.

The authors conducted a sentiment analysis of online restaurant reviews on TripAdvisor. A total of 8,871 English-written reviews from 87 restaurants located in Europe were extracted using a web crawler developed by Beautiful Soup, and data were then processed using Semantria.

The study findings revealed that overall sentiments decreased after restaurants were awarded a Michelin Star, in which service sentiment was the most affected aspect, followed by food and ambience. Yet, price sentiment showed a prominent increase. This provides valuable insights for Michelin-starred restaurant operators and owners to create a unique and compelling gastronomic experience that triggers positive online reviews.

The results of this study argue that consumers tend to hold higher expectations for this type of upscale restaurants given its recognition and quality assurance, so they are more likely to have negative feelings when their expectations are disconfirmed. Therefore, restaurants should continuously improve their food and service while paying attention to small details such as ambience, through creativity and innovation. Also, high-end restaurants, especially Michelin-starred restaurants, usually have the edge in premium pricing, yet competitive pricing may backfire considering its perceived luxurious values.

This study analyzed changes in customer sentiments when a restaurant is awarded a Michelin Star through text analytics. Through the lens of online restaurant reviews, the study findings contribute to identifying aspects that are most or least affected by the award of a Michelin Star as well as highlight the role of ambience in customer satisfaction which might have been overlooked in previous studies.

隨著社交媒體日趨普及，消費者出現一種常見的做法，就是在網上書寫評論，分享他們的意見和體驗，他們也會參考其他消費者的評論，以在購物時能作出知情決定。本研究擬探討當餐館獲得米其林星級時，消費者對它們在四個主要方面 (即食物、服務、情調和價格) 的網上評價會如何改變。我們藉此能更容易了解、餐館獲得米其林星級會如何影響其網上評論，以及是哪些因素、會為這些餐館帶來正面的網上評價。

我們對貓途鷹平台上的網上餐館評論進行情感分析。透過BeautifulSoup 研發的網絡爬蟲，我們取出位於歐洲87間餐館、共8,871個以英文書寫的評論，並把這些數據以Semantria加以處理。

研究結果顯示、當餐館獲得米其林星級時，顧客的整體情緒會下降，而其中最受影響的是服務情懷，其次是食物和情調; 但價格情緒卻有明顯的上升。這研究結果給獲得米其林星級餐館的經營者及其東主提供寶貴的啟示，讓他們了解如何為顧客創造一個可帶來正面網上評價的獨特而難忘的美食體驗。

本研究透過文本挖掘、去分析當餐館獲得米其林星級時，顧客情緒會如何改變; 透過網上餐館評論這面透視鏡子，本研究得到的結果、幫助我們確定米其林星級的聲譽所影響最大和最小的是哪些方面，以及讓我們更深入了解餐館的情調在顧客滿意程度上所扮演的角色，而這個角色在過去的研究中似被忽視。

本研究的結果提供了論據、證明由於消費者對擁有相關的認可和品質保證的這類高檔餐館一般予以較高的期望，故當他們發現期望與現實不符時，他們更容易產生負面的情緒; 因此，餐館在關注如情調方面的細節的同時，也應透過創造力和新觀念、去不斷改善他們提供的食物素質和服務水平; 而且，高檔餐館，尤其是獲得米其林星級的餐館，通常在溢價定價方面享有優勢，但當考慮到感知的奢華價值時，具競爭力的價格或會為餐館帶來反效果。

This study aims to investigate the impacts of bank capital requirements on the performance and risk of the emerging economy, i.e. Bangladeshi banking sector.

The study applies an unbalanced panel data which comprises 30 banks yielding a total of 413 bank-year observations over the period 2000 to 2015.

Using generalized methods of moments, the empirical results of this research reveal that bank capital is positively and significantly impressive on bank performance, whereas negatively and significantly impact on risk. The study also finds the inverse relationship between risk and performance in both the performance and risk equations. The results also indicate that there is a persistence of performance and risk from one year to the next year.

This is the unique investigation on Bangladeshi bank industry that considers the simultaneous effect of bank capital requirements on risk and performance. Therefore, it is predicted that the empirical evidence of this research shows policy implications to the regulatory authority of Bangladeshi banking industry to determine relevant policies.

This study aims to investigate how online teaching of faculty members is affected by technological readiness (TR) of using online teaching platforms. The study sheds light on how many faculty members were ready to use different online platforms during COVID-19 period.

This study used TR measures to determine the impact of optimism regarding the perceived usefulness and ease of usage, impact of innovativeness in terms of perceived usability and ease of use, the influence of discomfort on perceived usefulness and ease of usage, the effect of uncertainty on perceived usefulness and ease of use and the influence of perceived usefulness and ease of use on behavior. An online questionnaire survey was conducted among 255 faculty members of different private universities of Bangladesh. The sample was chosen based on a convenience method. The responses were analyzed using partial least square (PLS) approach with the help of software Smart PLS 3.

The finding supported all of the hypotheses except that discomfort and insecurity have a positive relationship with ease of use and usefulness.

The study will help faculty members in developing their competency in using technologies in their pedagogy. Also, this study will provide some guidelines to the university management in developing adequate technological infrastructure to aid teaching.

The aim of the study was to investigate the faculty members' readiness level with respect to online teaching. The technology assessment model (TAM) was used to determine the readiness index. The study intended to validate the hypotheses regarding the extent to which the faculty members perceived that TAM factors affect Ease of Use and Usefulness of online teaching. Also, this research analyzed the perception of faculty members that Ease of Using online teaching affects its Usefulness. Lastly, the study examined how their perception of Ease of Use and Usefulness affect Intention to Use online as a mode of teaching. It was found from the study that each of the TAM factors, Optimism, Innovativeness, Insecurity and Discomfort has positive and significant contribution on the Ease of Use. On the other hand, Optimism, Innovativeness, Insecurity and Discomfort have positive and significant contributions on the Usefulness. The study also revealed that Ease of Use has positive and significant contribution on the Usefulness. Lastly, it was found that Ease of Use and Usefulness have positive and significant contribution on the Intention to use. Teaching remotely is still a novel concept, and it is more difficult for people who have not done it before. Many teachers became burned out as a result of trying to adjust to new teaching methods, especially after the lockdown began. They were having a difficult time since there was so much ambiguity. When a teacher is well-versed in communication tools, it can improve learning efficiency. When they are properly trained, deploying engaging features of virtual learning, such as audio-visual lessons, quizzes, and so on, becomes simple, and students become eager to learn more. Teachers can plan their classes, prepare and master technology and create innovative and stimulating discussion topics (Mishra et al., 2020). They need to utilize a variety of technological options. They can rehearse virtual classroom management with colleagues if they face any difficulty. All of the aforementioned abilities can be honed with the assistance of an integrated academic system. Teachers can be trained by educational institutions to ensure a smooth learning process through the use of ICT (information and communication technologies) (Scherer et al., 2021; Mishra et al., 2020). The training will assist teachers in efficiently taking online classes. Institutions should ensure that teachers are well-suited to teach online and are skilled at keeping students engaged during remote learning. To make every chapter engaging, aspects such as videos, slides, images and digital copies of books and workbooks can be used. This allows students to receive personalized support and counseling in order to maintain their motivation (Sahu et al., 2022; Lapitan et al., 2021). Every other day, group doubt resolution classes ensure that there are no gaps in learning (Lapitan et al., 2021). All teachers require is a digital mindset, the appropriate tools and a committed approach (Sahu et al., 2022). If teachers can hold their students' attention, they can easily deliver an effective learning experience (Lapitan et al., 2021).

This study was conducted to identify technological preparedness of faculty members of private universities in Bangladesh during COVID-19 period. Some studies were there to assess such kind of preparedness but none of those used TAM and technology readiness model either in isolation or in combination. Also, this paper focused on teachers' readiness in contrast to students' readiness specific to private universities.

This paper aims to examine the relationship between supply integration and firm performance by first, investigating the mediating effects of manufacturing flexibility and mass customization; and second, exploring the moderating role of innovation orientation on the link between internal capabilities and performance.

Resource orchestration and contingency theories are used to address the mediating and moderating effects. A cross-sectional data set on 242 Swedish manufacturers is used to test for the hypotheses using structural equation modeling.

The findings provide support for the mediating roles of manufacturing flexibility and mass customization in the relationship between supply integration and firm performance. However, the results point to contrasting contingent effects of innovation orientation. While innovation orientation positively moderates the association between mass customization and firm performance, it shows a negative impact on the link between flexibility and performance.

The study contributes to the literature on the integrative activities with upstream supply chain actors. Specifically, the authors highlight how specific capability configurations comprising of supply integration, manufacturing flexibility and mass customization lead to firm performance. Moreover, the authors provide insights on the contingency role of innovation, especially if firms consider flexibility or customization capabilities.

While the individual impacts of flexibility and customization on performance have been addressed previously, there is a paucity of research on how these two capabilities are integrated with supply integration. Moreover, there is little known regarding the role of innovation orientation on these integrated relationships.