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The paper aims to identify the critical constraints that impede heritage building (HB) facility managers from discharging their duties effectively and develop an index model to guide HB maintenance management (HBMM) practitioners to the critical constraints.

A literature review was conducted to identify HBMM constraints. Facilty management practitioners assessed the constraints' significance through an online survey. The factor analysis was used to shortlist and group the constraints, and the constraint clusters were analyzed by the fuzzy synthetic evaluation technique. A significant index cluster to determine HBMM constraints criticality was generated using the linear additive model.

Embracing a total of 16 HBMM constraints, the three clusters identified are: (1) managerial and inadequacy constraints, (2) pressure and bureaucracy constraints and (3) HB peculiarities constraints. Based on the generated significant index, the HB peculiarities cluster was identified as the most significant.

The study was conducted in a particular jurisdiction, limiting the generalizability of the result. Future research should address this limitation by covering more jurisdictions.

The significant index model (SIM) developed enables HBMM practitioners to objectively assess the criticality of HB constraints and facilitates them to effectively strategize and allocate resources for HBMM.

The SIM, which transforms subjective judgment into the objective assessment of the HBMM constraints' criticality, can assist practitioners, policymakers and other HBMM stakeholders in implementing strategies for the sustainability of HBs.

The main purpose of this study is to examine the determinants of firms’ earnings management (EM) activities during natural disasters, specifically the 2011 floods in Thailand. The motivation for conducting this study is that although disasters stem from natural processes, such events affect firms’ actions, resulting in adverse economic and social outcomes.

Based on data from listed companies in Thailand and using a sample of 5,786 firm-year observations from 2008 to 2013, this study uses the differences-in-differences method to estimate the relation between earnings quality (EQ) and floods. Additionally, this study uses the same research design to observe how fast firms engage in EM, as reflected by the trends in EQ following the floods.

This study finds that firms engage in EM to increase their earnings numbers and misrepresent their performance after experiencing the 2011 floods in Thailand. The evidence is consistent with the hypothesis that natural disasters are related to EQ. In addition, this study finds that firms’ responses are observed only in the year after the floods (2012).

This study contributes to the literature on EM and quality in two ways. First, this study provides new evidence that during crisis situations such as natural disasters, firms strive to signal good news to capital markets, consistent with the market expectation hypothesis. Second, this study shows that natural disasters are as useful and equal as other exogenous shocks such as financial crises for economic research.

The purpose of this paper is to examine the impact of financial reporting quality (FRQ) on dividend policy. This paper also examines the moderating role of corporate liquidity on the FRQ–dividend policy relationship.

The sample of this paper contains 113 non-financial companies listed on the Saudi Stock Exchange from 2003 to 2019 (1,675 firm-year observations). The authors use OLS regressions to test the hypotheses.

The authors find a positive relationship between FRQ and dividend policy. They also find that the positive effect of FRQ on dividend policy is not strengthened by the presence of corporate liquidity.

The findings of this study offer implications for stakeholders, including investors and others in Saudi Arabia and other developing countries with comparable business environments. This is because of the significant impact of the dividend policy on a company’s value, as it is a crucial decision that involves distributing substantial amounts of money to shareholders on a regular basis and interacts with other critical decisions within the company. Therefore, the dividend policy has a crucial role in determining the company’s value, which is reflected in its stock prices.

To the best of the authors’ knowledge, this is the first study in Saudi Arabia that provides new empirical evidence on the impact of FRQ on dividend policy and the moderating role of corporate liquidity on this relationship.

The contemporary business environment is characterised by an increasing reliance on artificial intelligence, automation, optimisation, efficient communication and data-driven decision making. Based on the limited academic literature that examines the managerial perspective on enterprise chatbots, the paper aims to explore organisational needs and expectations for enterprise chatbots from a managerial perspective, assesses the relationship between managerial knowledge and managerial opinion regarding enterprise chatbots, and delivers a framework for integrating chatbots into the digital workforce.

The paper presents a quantitative design. An online, self-administered survey yielded 111 valid responses from managers in service and manufacturing organisations based on convenience and snowball sampling strategies. Given the nature of the data and the research questions, the research was conducted using principal component analysis, parallel analysis, correlation, internal consistency and difference in means tests.

This research explores the managerial perspective on enterprise chatbots from multiple perspectives (i.e., adoption, suitability, development requirements, benefits, barriers, performance and implications), presents a heat map of the average level of chatbot need across industries and business units, highlights the urgent need for education and training initiatives targeted at decision makers, and provides a strategic framework for successful chatbot implementation.

This study equips managers and practitioners dealing with enterprise chatbots with knowledge to effectively leverage the expected benefits of investing in this technology for their organisations. It offers direction for developers in designing chatbots that align with organisational expectations, capabilities and skills.

Insights for managers, researchers and chatbot developers are provided. The work complements the few academic studies that examine enterprise chatbots from a managerial perspective and enriches related commercial studies with more rigourous statistical analysis. The paper contributes to the ongoing discourse on decision-making in the context of technology development, integration and education.

The purpose of this study is, first, to determine which developments have shaped official hotel classification systems over recent years (including the impact of guest-review platforms) and second to establish the future of those systems through the eyes of the people who are actually in charge of operating them.

Semi-structured interviews were chosen as the most suitable method for approaching hotel classification system administrators. This method is in line with previous research on approaching key informants in their respective fields. Sixteen people representing 12 different official national hotel classification systems from across the world as well as one commercial hotel star rating system participated in the online interviews.

The first main conclusion is that hotel classification systems – especially voluntary ones – would not have survived the enormous impact of guest-review platforms without quickly adjusting to the ever-changing hotel industry landscape. The frequent review of classification criteria and procedures has become the main survival strategy of classification systems. The second conclusion is that system operators are strongly optimistic about the future outlook of hotel classification based on their proven flexibility to swiftly adapt to new market conditions.

Research about hotel classification systems is usually based on the views of the systems' users, i.e. hotels or hotel guests, whereas the present paper reflects the perspective of the systems' operators, an angle rarely analyzed in the literature.

We investigated the relationship between personality and managerial assessment center (AC) dimensions, emphasizing age’s moderating role within volatility, uncertainty, complexity, ambiguity (VUCA) simulations.

We analyzed 327 managers and applied the AC method, examining areas like social skills, problem-solving, management and goal striving, openness to change, employee development using the VUCA framework.

We assessed personality metatraits through a questionnaire based on the circumplex model (CPM; Strus, Cieciuch, & Rowinski, 2014), identifying four bipolar metatraits. Results highlighted passiveness and disharmony as negatively correlated with all managerial AC dimensions, with passiveness adversely affecting social skills and problem-solving.

Age’s moderating role emerged as pivotal in the relationship between personality and managerial AC dimensions, especially in specific VUCA contexts. This underscores age’s influence on the interplay between personality and managerial efficacy, suggesting varying predictive capabilities across age groups. The research illuminates the complexities of these relationships, spotlighting age’s nuanced impact.

This paper aims to explore the implications of algorithmic management on careers and employment relationships in the Nigerian gig economy. Specifically, drawing on labour process theory (LPT), this study provides an understanding of the production relations beyond the “traditional standard” to “nonstandard” forms of employment in a gig economy mediated by digital platforms or digital forms of work, especially on ride-hailing platforms (Uber and Bolt).

This study adopted the interpretive qualitative approach and a semi-structured interview of 49 participants, including 46 platform drivers and 3 platform managers from Uber and Bolt.

This study addresses the theoretical underpinnings of the LPT as it relates to algorithmic management and control in the digital platform economy. The study revealed that, despite the ultra-precarious working conditions and persistent uncertainty in employment relations under algorithmic management, the underlying key factors that motivate workers to engage in digital platform work include higher job flexibility and autonomy, as well as having a source of income. This study captured the human-digital interface and labour processes related to digital platform work in Nigeria. Findings of this study also revealed that algorithmic management enables a transactional exchange between platform providers and drivers, while relational exchanges occur between drivers and customers/passengers. Finally, this study highlighted the perceived impact of algorithmic management on the attitude and performance of workers.

The research presents an interesting case study to investigate the influence of algorithmic management and labour processes on employment relationships in the largest emerging economy in Africa.

This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate to the level of disaggregation in financial statement line items. The study considers additional factors, such as firm size and governance, that can accentuate or moderate this relation.

This study applies regression analysis, including interactions, to test the magnitude of the relation between CSR ratings and disclosure transparency. CSR is measured as a composite score that ranks firms on their reputation over numerous indicators compiled by Morgan Stanley Capital International. Disclosure transparency is measured as the level of disaggregation in financial statement line items.

The study reveals evidence consistent with the notion that firms which are more CSR conscious are also more transparent with financial statements. Evidence shows that the level of transparency is more sensitive to changes in CSR for firms less CSR conscious. Firm size is found to moderate this relation, whereas enhanced governance accentuates it.

There is limited research on the relation between CSR ratings and disclosure transparency. To the best of the authors’ knowledge, this is the first empirical evidence on the relation between CSR ratings and the disaggregation of financial statement line items. Results from this study help us understand the drivers of disclosure transparency, which can aid regulators, investors and other stakeholders in knowing how such drivers impact managerial decisions on the disaggregation of financial statements. Accountants play a central role in producing transparent and disaggregated accounting disclosures, and their role is pivotal in effectively integrating CSR into accounting and reporting models.

The paper explores the managerial perceptions in Indian apparel manufacturing firms related to production performance, challenges faced, causes of low efficiency and the government support needed.

A structured survey of Indian apparel manufacturing firms was undertaken in person and through the online mode; the questionnaire was designed to collect data on demographic profile of a firm using categorical questions and perceptions of its top managers using a five-point Likert scale.

The survey findings reveal that most apparel manufacturing firms believe that exporting promotes efficiency and adopt output orientation to production, which may not be suitable in a competitive and uncertain environment. Machines are not used much for value-addition and labour related issues are most pressing challenges. Government support is expected for several aspects such as power supply and skill development.

The paper is limited by the nature of the sampling method and sample size; perceptions should be explored without bias and with good judgement.

The survey findings suggest that government policy should have a firm-specific approach to support improved production performance along with generic policies to build infrastructure and logistical facilities.

To the best of authors’ knowledge, there has been no such exercise to study managerial perceptions related to production performance in Indian apparel manufacturing in the past decade.

This study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of corporate governance as a moderating factor. The hypotheses for this relationship are rooted in both legitimacy and stakeholder theories.

Using a sample of French non-financial listed firms from 2007 to 2020, this paper uses the ordered probit model introduced by Greene (2000). The issue of endogeneity has also been addressed.

The study reveals that CSR practices positively impact companies’ credit ratings by enhancing solvency and financial performance. Specifically, firms that prioritize CSR, particularly in the social and environmental dimensions (such as community relations, diversity, employee relations, environmental performance and product characteristics), tend to have higher credit ratings and a reduced risk of default. This suggests that credit rating agencies likely incorporate CSR performance when assigning credit ratings. Furthermore, the quality of corporate governance acts as a moderator, strengthening the relationship between CSR and credit ratings. The findings remain robust even after accounting for key firm attributes and addressing potential endogeneity between CSR and credit ratings.

This research provides valuable guidance for policymakers, corporate managers, investors and other stakeholders, as it offers insights into the influence of CSR activities on risk premiums and financing costs. For financial institutions, expanding credit decisions to encompass non-financial factors such as CSR can result in more accurate predictions of firm credit quality compared to relying solely on financial indicators.

To the best of the authors’ knowledge, this study stands out as the first to systematically examine the relationship between CSR and credit ratings within the French context. Moreover, it distinguishes itself by investigating the moderating influence of corporate governance on this relationship, setting it apart from prior research.