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Urban population growth has increased housing density, which has expanded the construction of low-cost low-rise residential in urban areas. Good building performance and effective low-cost low-rise residential quality lead to higher user satisfaction and improve building sustainability. This study aims to focus on the factors influencing the sustainability of low-cost low-rise residential in the West Malaysia urban area to assess resident satisfaction.

A mixed-mode approach with both qualitative and quantitative were used in this study. Semi-structured interviews were conducted with 12 stakeholders to identify the common factors influencing sustainability in low-cost low-rise residential. Subsequently, questionnaire surveys were formed and distributed among building users to determine the satisfaction level with low-cost low-rise residential building performance.

The finding demonstrates that accessibility is the key factor to achieving sustainability of low-cost low-rise residential. The finding also related to the factor that influences both stakeholders and building user satisfaction levels. This study also identifies key areas that require attention to improve user satisfaction with building sustainability and building performance of low-cost low-rise residential.

This study aims to determine stakeholder and building user satisfaction levels in relation to the sustainable building factor. A few indicators have been set up to identify the factors that most influence the sustainability and environment of low-cost low-rise residential buildings. Each subchapter has a few recommendations to improve the performance of low-cost low-rise residential. Each of the factors mentioned is related to social, economic and environmental sustainability. In addition, the study discovered a strong connection between low-cost low-rise residential performance and user satisfaction.

When is it more profitable for multinational manufacturers to manufacture in high-cost environments and when in low-cost environments? While the literature offers many cues to answer this question, too little empirical research directly addresses this. In this study, we quantitatively and empirically investigate the financial effect of companies' production footprint in low-cost and high-cost environments for different types of production networks.

Using the data of 770 multinational manufacturing companies, we analyze the relationship between production footprints and profitability during four calendar semesters in 2018 and 2019 (N = 2,940), investigating the moderating role of companies' production network type.

We find that companies with networks distinguished by both high levels of product complexity and process sophistication profit the most from producing to a greater extent in high-cost countries. For these companies, shifting production to low-cost countries would be associated with negative performance implications.

Our findings suggest that the production geography of companies should be attuned to their network type, as defined by the companies' process sophistication and product complexity. Manufacturing in low-cost countries is not always the best choice, as doing so can adversely affect profits if the products are highly innovative and the production processes are complex.

We contribute to the scarce empirical literature on managing global production networks and provide a data-driven analysis that contributes to answering some of the enduring questions in this critical area.

Most research on sustainable tourism has been devoted to understanding the determinants of tourists' sustainable behavior on a unidimensional construct, overlooking the importance of behavioral costs in sustainable travel behavior. To shed light on this issue, this study aims to quantitatively differentiate sustainable travel behaviors based on behavioral costs and to examine the impact of psychological factors on both low-cost and high-cost sustainable travel behaviors.

A survey of 470 tourists used Rasch analysis to measure the behavioral costs associated with sustainable travel behavior and partial least squares structural equation modeling (PLS-SEM) to test hypotheses.

The results indicate that the value-identity-personal norm model explains more variance in low-cost sustainable travel behaviors than in high-cost sustainable travel behaviors. This supports the central tenet of the low-cost hypothesis and also suggests that values and self-identity factors have a stronger influence on low-cost sustainable travel behavior. However, personal norms have a stronger influence on high-cost behaviors.

This research highlights the importance for tourism and destination managers to distinguish between different categories of sustainable travel behavior and to analyze their determinants separately. This allows for the development of tailored messages for specific groups of tourists based on the psychological drivers of sustainable travel behavior.

This study provides insights into the determinants of sustainable travel behaviors with different behavioral costs and highlights the importance of analyzing different categories of behaviors separately.

The authors examine the effect of greenhouse gas (ghg) assurance on cost of debt, and the effect of board gender diversity on cost of debt, for an international sample of listed companies.

Utilizing firm-level data and a quantile regression approach, this study examines the effects of greenhouse gas assurance and board diversity on cost of debt by employing an international sample of firms during 2015–2021.

The authors find that in firms with a relatively low cost of debt the external assurance of greenhouse gas emissions and gender diversity could significantly contribute to a reduction of cost of debt. Furthermore, other measures of board diversity that are linked with independent directors and skilled directors seem to contribute to an increase of firms' cost of debt in the lower end of distribution. Drawing from the agency theory, the authors showcase the fact that ghg assurance reduces information asymmetry and therefore agency costs such as borrowing costs and signals to the stakeholders a long-term commitment to excellence.

This study is the first that provides insights on the relationship between ghg assurance, board diversity and cost of debt.

The article addresses the optimization of safety stock service levels for parts in a repair kit. The work was undertaken to assist a public transit entity that stores thousands of parts used to repair equipment acquired over many decades. Demand is intermittent, procurement lead times are long, and the total inventory investment is significant.

Demand exists for repair kits, and a repair cannot start until all required parts are available. The cost model includes holding cost to carry the part being modeled as well as shortage cost that consists of the holding cost to carry all other repair kit parts for the duration of the part’s lead time. The model combines deterministic and stochastic approaches by assuming a fixed ordering cycle with Poisson demand.

The results show that optimal service levels vary as a function of repair demand rate, part lead time, and cost of the part as a percentage of the total part cost for the repair kit. Optimal service levels are higher for inexpensive parts and lower for expensive parts, although the precise levels are impacted by repair demand and part lead time.

The proposed model can impact society by improving the operational performance and efficiency of public transit systems, by ensuring that home repair technicians will be prepared for repair tasks, and by reducing the environmental impact of electronic waste consistent with the right-to-repair movement.

The optimization model is unique because (1) it quantifies shortage cost as the cost of unnecessary holding other parts in the repair kit during the shortage time, and (2) it determines a unique service level for each part in a repair kit bases on its lead time, its unit cost, and the total cost of all parts in the repair kit. Results will be counter-intuitive for many inventory managers who would assume that more critical parts should have higher service levels.

Asymmetric cost information exists between a supplier and a manufacturer regarding the manufacturer's process innovation for remanufacturing (PIR), which may hurt the supplier's profit. The authors therefore seek to develop a menu of nonlinear pricing contracts for channel information sharing.

Based on principal–agent theory, the supplier, acting as a Stackelberg leader, designs a menu of nonlinear pricing contracts to impel the manufacturer to disclose its private cost information on PIR (i.e. PIR efficiency). In addition, the authors compare the equilibrium outcomes under asymmetric and symmetric information to examine the effects of asymmetric PIR information on the production policies and profits of the supplier and the manufacturer.

The proposed contract menu encourages th4e manufacturer to spontaneously share PIR efficiency information with the supplier. Asymmetric PIR information may distort the output of new products upward or downward, but the output of remanufactured products may only be distorted downward. In addition, the manufacturer with high PIR efficiency gains information rent, and interestingly, the increase in the probability of low PIR efficiency amplifies its information rent. Finally, an asymmetric information environment may increase the threshold for the manufacturer to enter remanufacturing.

The authors probe the issue of the supplier's contract design by jointly considering remanufacturing, process innovation and information asymmetry. The paper expands the influencing mechanism of process innovation information in the remanufacturing field. The authors also observe new results that may offer guidance to decision makers.

The purpose of the study is to examine the impact of corporate reputation (hereafter CR) and the degree of economic development on firms’ cost of capital remains unresolved. This study addresses these issues.

Using a global sample across 20 countries, the study investigates the discrete and joint effects of CR and jurisdictional economic development on the cost of equity (COE) and cost of debt (COD) capital. The analysis encompasses a dual data set, comprising 1,308 observations for COE and 1,223 observations for COD, allowing for a comprehensive exploration of these dynamics.

The findings indicate that CR leads to a reduction in the cost of capital for reputable firms. Nevertheless, the extent of this decrease varies per type of capital and firm’s reputation level and is contingent upon the economic development level within the firm’s jurisdiction. Particularly noteworthy is the moderating effect of economic development on CR, which shows that COE capital tends to be lower for reputable firms operating in economically developed jurisdictions. Albeit, this is not the case for COD capital for reputable firms in similarly developed jurisdictions.

This study illustrates that effective CR management, aimed at reducing the cost of capital, necessitates a combination of the firm’s unique competitive advantage and the economic development context of its jurisdiction to truly achieve its intended goal.

To the best of the authors’ knowledge, this is the first global study to explore the impact of CR on both COE and COD capital. Furthermore, this study is primarily towards understanding the moderating role of economic development in the relationship between CR and cost of capital.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of the internal control (Intecon) system on the relationship between agency cost and auditor selection.

This study’s sample consists of 1,040 firm-year observations of Iranian nonfinancial companies listed on the Tehran Stock Exchange from 2012 to 2019. The information required for this research is mainly extracted from Comprehensive Database of All Listed Companies (in Iran Stock Exchange). Data from 130 companies were obtained during the research period. This study used logistic regression to test the hypotheses.

The findings indicate that companies with higher agency costs choose the auditor from lower classes. As the proportion of financial expert members on the board increases, the intensity of this relationship will be reduced. Companies with higher agency costs choose the auditor from the lower classes, but the higher the ratio of financial expert board members, the more these companies will choose high-quality auditors. However, findings showed that the status of the Intecon system has no moderating effect on the relationship between agency costs and auditor selection.

The results of this study can expand the existing literature on the relationship between auditor selection and agency costs and the factors affecting this relationship, especially the Bfe and Intecon. This research has significant suggestions for regulators, stakeholders, shareholders and analysts in emerging economies that may encounter similar contextual implications.

Collaborative emission reduction among supply chain members has emerged as a new trend to achieve climate neutrality goals and meet consumers’ low-carbon preferences. However, carbon information asymmetry and consumer mistrust represent significant obstacles. This paper investigates the value of blockchain technology (BCT) in solving the above issues.

A low-carbon supply chain consisting of one supplier and one manufacturer is examined. This study discusses three scenarios: non-adoption BCT, adoption BCT without sharing the supplier’s carbon emission reduction (CER) information and adoption BCT with sharing the supplier’s CER information. We analyze the optimal decisions of the supplier and the manufacturer through the Stackelberg game, identify the conditions in which the supplier and manufacturer adopt BCT and share information from the perspectives of economic and environmental performance.

The results show that adopting BCT benefits supply chain members, even if they do not share CER information through BCT. Furthermore, when the supplier’s CER efficiency is low, the manufacturer prefers that the supplier share this information. Counterintuitively, the supplier will only share CER information through BCT when the CER efficiencies of both the supplier and manufacturer are comparable. This diverges from the findings of existing studies, as the CER investments of the supplier and the manufacturer in this study are interdependent. In addition, despite the high energy consumption associated with BCT, the supplier and manufacturer embrace its adoption and share CER information for the sake of environmental benefits.

The firms in low-carbon supply chains can adopt BCT to improve consumers’ trust. Furthermore, if the CER efficiencies of the firms are low, they should share CER information through BCT. Nonetheless, a lower unit usage cost of BCT is the precondition.

This paper makes the first move to discuss BCT adoption and BCT-supported information sharing for collaborative emission reduction in supply chains while considering the transparency and high consumption of BCT.