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In keeping with recent body image social trends, consumer demand for the adoption of plus-size models is increasing, although the use of thin models remains prevalent. The current study explores how consumers process information about fashion products displayed on different sizes of models in advertisements, focusing on model and consumer body sizes and both genders. As an underlying mechanism explaining how the relationship between model and consumer body sizes shapes consumer purchase intention, this study explores the role of guilt, shame and mental imagery.

The current study uses a text analytics technique to identify female consumers' general opinions of thin models in advertising. Employing a 3 (consumer body size: normal, overweight, obese) × 2 (model body size: thin, plus-size) × 2 (gender: male, female) between-subjects online experiment (n = 718), the main study comparatively analyzes the influences of plus-size and thin models on consumer responses.

The results reveal that, despite body positivity movements, thin models still generate negative emotions among female consumers. For obese female consumers, advertisements featuring plus-size models produce fewer negative emotions but not more mental imagery than advertisements featuring thin models. Conversely, for obese male consumers, advertisements featuring plus-size models generate more mental imagery but not more negative emotions than advertisements featuring thin models. The results also reveal that the relationship between consumer body size and guilt is moderated by perceived model size, which is also moderated by gender in generating mental imagery. While guilt plays a mediating role in enhancing mental imagery, resulting in purchase intention, shame does not take on this role.

This study is the first to present an integrated model that elucidates how consumers with varying body sizes respond to different sizes of models in advertising and how these responses impact purchase intentions.

Our findings only apply to contexts where consumers purchase fashion clothing in response to advertisements featuring thin versus plus-size models.

Exposing normal-size consumers to plus-size models generates less mental imagery, and thus, practitioners should seek to match the body sizes of the models featured in advertising to the body sizes of their target audience or ad campaigns that include both plus-size and thin models may help improve message persuasiveness in fashion advertising. Moreover, guilt-appeal advertising campaigns using thin models would appeal more to thin consumers of both genders than shame-appeal advertising.

This study aims to examine the association between fair value accounting and the cost of corporate bonds, proxied by bond yield spread. In addition, this study explores the moderating role of auditor industry expertise at both the national and the city levels.

This study first examines the effect of the use of fair value on yield spread by estimating firm-level regression model, where fair value is the testing variable and yield spread is the dependent variable. To test the differential impact of the three levels of fair value inputs, this paper divides the fair value measures based on the three-level hierarchy, Level 1, Level 2 and Level 3, and replace them as the test variables in the regression model.

This study finds that the application of fair value accounting is generally associated with a higher bond yield spread, primarily driven by Level 3 estimates. The results also show that national-level auditor industry expertise is associated with lower bond yield spreads for Level 1 and Level 3 fair value inputs, whereas the impact of city-level auditor industry expertise on bondholders is mainly on Level 3 fair value inputs.

The paper innovates by exploring the impact of fair value accounting in a setting that extends beyond financial institutions, the traditional area of focus. Moreover, most prior research considers private debt, whereas this study examines public bonds, for which investors are more likely to rely on financial reporting for their information about a firm. Finally, the study differentiates between city- and national-level industry expertise in examining the role of auditors.

This research has several practical implications. First, firms seeking to raise debt capital should consider involving auditors, with either industry expertise or fair value expertise, due to the roles that auditors play in safeguarding the reliability of fair value measures, particularly for Level 3 measurements. Second, from standard-setting and regulatory perspectives, the study’s findings that fair value accounting is associated with higher bond yield spread cast further doubt on the net benefits of applying a full fair value accounting regime. Third, PCAOB may consider enhancing guidance to auditors on Level 2 fair value inputs, to further enhance audit quality. Finally, creditors can be more cautious in interpretating accounting information based on fair value while viewing the employment of auditor experts as a positive signal.

First, the paper extends research on the role of accounting information in public debt contracting. Second, this study adds to the auditing literature about the impact of industry expertise. Finally, and more generally, this study adds to the ongoing controversy on the application of fair value accounting.

As the backbone of the social open innovation (SOI) system, social enterprises (SEs) are the key drivers of social value creation (SVC). However, at the micro-level, research in this area is lacking, as attention is scantly paid on the comprehensive capabilities of renewable energy enterprises, their industrial heterogeneity and heterogeneous social connections, including bricolage and utility innovation. Drawing from the social resource-based view theory and institutional theory, the research investigates SOI effect on SVC, the moderating role of social ties (ST) and entrepreneurial bricolage (EB) mediation.

The research methodology encompassed several key steps. Initially, a research framework was constructed based on a comprehensive literature review. Subsequently, data were collected by surveying 133 middle to senior-level managers. To assess the proposed hypotheses, a structured equation modeling analysis was conducted using a two-stage approach, which involved partial least squares and hierarchical regression techniques.

The study reveals that SOI affects SVC significantly, and SOI positively impacts EB. Furthermore, political ties strengthen the positive impact of SOI on EB. Moreover, EB positively impacts SVC. Additionally, EB mediates the relationship between SOI and SVC.

Firstly, the measurement of variables relies on a subjective approach. Future research could employ a quantitative comprehensive index evaluation method of assessment, thereby providing additional validation for the authors' findings. Secondly, although cross-sectional data can be utilized to explore the relationships between variables, there may be inherent biases in the results. Therefore, longitudinal data collection in future research would enable the observation of the long-term effects of SOI and EB on SVC and ST. Thirdly, it would be beneficial to examine other potential factors that could contribute to a more comprehensive understanding of the mechanisms linking SOI to SVC.

First, the study underscores the significance of EB in the interplay between SOI and SVC. By embracing innovative approaches and fostering collaborations, SEs can harness EB as a powerful tool for achieving their social missions while overcoming resource constraints. Second, it is imperative for managers to foster a conducive environment for SVC within their organizations, characterized by network ties and partnerships. Simultaneously, they should proactively drive ST initiatives and remain attuned to evolving changes in external environmental laws and regulations. Third, the Malagasy government is actively advocating for social interventions and the establishment of social milieus reminiscent of corporate social responsibility.

This study emphasizes the importance of ST and recognizes the pivotal role of EB in generating social value within an ecosystem that supports SOI. SEs can create lasting positive impacts on society (e.g. improving access to electricity) by embracing these principles and collaborating with stakeholders.

These findings serve to enhance the underlying theoretical context of social entrepreneurship, propose nuanced insight into the methodologies for implementing SVC within the context of renewable energy enterprises and make significant contributions to the ongoing progress of research in the domains of open innovation and social entrepreneurship.

Small and medium-sized enterprises (SMEs) are currently showing an increasingly open innovation (OI) approach. Public policies supporting the adoption of OI by SMEs are becoming a priority for policymakers. Therefore, the aim of this article is to contribute to the literature by mapping scholars' policy recommendations for implementing OI among SMEs.

The authors conducted a systematic review of the literature (SRL) on the topic to achieve this purpose. A total of 99 academic articles were selected from the Web of Science and Scopus databases to suggest the main scholars' policy recommendations to implement OI among SMEs.

Results indicated that scholars' policy recommendations for OI adoption in SMEs can be organized into: research and development (R&D), networking, collaboration, knowledge and intellectual property rights (IPR), ecosystem, managerial capabilities, funding and incentives and sustainability policies.

Only relevant articles about this topic have been included due to the reliance on the interpretations of the authors. The analysis of the literature revealed that the authors did not always distinguish policies dedicated to SMEs and those dedicated to large companies. Moreover, policies are not matched according to each OI dimensions (e.g. inbound, outbound and coupled OI).

The article uses a systematic literature review method that combines qualitative and quantitative analyses. This method contributes to theoretical development of OI policies dedicated, in particular to SMEs. This paper also provides policymakers and researchers with insights on the scope of OI policies that could support economic growth.

Measuring and understanding the dynamics of democracy as well as democratic attitudes of people have become a big challenge for every democratic state. The study proposes the investigation of middle-class peoples’ attitudes towards democracy in Pakistan.

The study employs a deductive approach based on cross-sectional data from Pakistan’s middle-class people. The researchers use a survey questionnaire through a convenience sampling technique. Finally, the study utilizes 1854 samples to conclude the findings.

The evidence confirms that trust in public institutions and political engagement positively and significantly impact peoples’ democratic attitudes. In addition, the investigation witnessed the preference for democracy also supports understanding middle-class peoples’ democratic attitudes.

The study would provide an endorsement for politicians of Pakistan to perceive the inclination of middle-class people towards democracy. The study would guide the researchers and policymakers and intellectualize the middle-class peoples’ opinions and attitudes. Moreover the study would support reflecting the public confidence in decision making and ability to deliver. Finally the study findings would contribute to the literature of political science and democracy to understand democratic attitudes mainly focusing on middle-class populations.

This study empirically confirms the Pakistani middle-class peoples’ attitudes towards democracy.

Hotel servicescapes have been extensively examined in the literature; however, there has been less attention on green servicescapes that attract consumers to visit green hotels. This model explores the relationship among green servicescapes – green items, green surfaces, natural environment, green consumerism and their outcomes, including intentions to return and green evangelism with a moderating role of green perceived quality.

The multi-wave method was utilized to gather data from China's major cities, Beijing and Shanghai. A total of 462 responses were received over three waves. Subsequently, the data were analyzed employing structural equation modeling (SEM) in Smart PLS 4.

The findings indicated that green servicescape – green items, green surfaces and natural environment – have a positive impact on green consumerism. The authors have discovered that green consumerism leads to positive intentions among consumers to return and engage in green evangelism. Green perceived quality significantly moderated the relationship between green servicescape and green consumerism.

The study offers insightful contributions to academia and managerial fields, encompassing consumer psychology, consumer behaviour, the stimulus-organism-response (SOR) framework and servicescapes. Additionally, it assists hotel managers in addressing challenges stemming from the competitive environment and creating a more environmentally friendly atmosphere.

The research focused on the innovative reflective model of green consumerism model and adopted a pioneering approach to examine green servicescapes within the hotel industry. This study enhances understanding of consumer intentions to return and the influence of green consumerism on green evangelism, while also quantifying the significance of green perceived quality.

The consolidation process and morphology evolution in ceramics-based additive manufacturing (AM) are still not well-understood. As a way to better understand the ceramic selective laser sintering (SLS), a dynamic three-dimensional computational model was developed to forecast thermal behavior of hydroxyapatite (HA) bioceramic.

AM has revolutionized automotive, biomedical and aerospace industries, among many others. AM provides design and geometric freedom, rapid product customization and manufacturing flexibility through its layer-by-layer technique. However, a very limited number of materials are printable because of rapid melting and solidification hysteresis. Melting-solidification dynamics in powder bed fusion are usually correlated with welding, often ignoring the intrinsic properties of the laser irradiation; unsurprisingly, the printable materials are mostly the well-known weldable materials.

The consolidation mechanism of HA was identified during its processing in a ceramic SLS device, then the effect of the laser energy density was studied to see how it affects the processing window. Premature sintering and sintering regimes were revealed and elaborated in detail. The full consolidation beyond sintering was also revealed along with its interaction to baseplate.

These findings provide important insight into the consolidation mechanism of HA ceramics, which will be the cornerstone for extending the range of materials in laser powder bed fusion of ceramics.

This study aims to answer two significant questions: What are the relative consumer and firm-level effects of marketing through metaverse compared to conventional marketing endeavours? What are the current trends in utilizing the metaverse as reported in the recent literature?

This study uses a systematic literature review methodology, using a Preferred Reporting Items for Systematic Reviews and Meta-Analyses flowchart to synthesize existing research. A total of 35 articles written in English were selected and analysed from two databases, Web of Science and EBSCO Host.

The findings indicate that consumer-level effects of the metaverse include consumer loyalty and brand attachment. The firm-level benefits are decentralization and cost reductions. The paper proposes a framework indicating variables that could attenuate or enhance the association between immersive components of the metaverse and their resultant effects.

This study contributes to understanding the role of metaverse in marketing practices related to the marketing mix components. The study conceptualizes a novel framework for the metaverse and its resultant effects.

This paper focuses on the factors related to faculty workload in the context of resource scarcity to examine whether there is a relationship between them and grade inflation.

As for methodological novelty, the authors created an indicator of students' expectations about grades that is related to grade inflation and conducted regression analysis using cluster-robust error correction based on this indicator.

The results suggested that proper workload allocation among the faculty can mitigate grade inflation. Namely, such measures as control for concurrent courses, the length of courses and the labor intensity of the faculty are suggested for grade inflation prevention.

Academic literature posits that a steep increase in average grades might cause a long-term depreciation of the quality of higher education. This article is, therefore, focused on various factors connected with grade inflation in higher education. The authors highlighted problems associated with teaching evaluation imperfections, academic norm transformation and workload intensity.

This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and the influence of religiosity. Integrating the technology adoption model (TAM) and religiosity intention model, this study will dissect the multidimensional aspects influencing the acceptance of Metaverse technologies.

Surveying Islamic bank professionals in Jordan, this study used a structured questionnaire and data augmentation to analyze Metaverse adoption factors. Using partial least squares-structural equation modeling, the relationships between ease of use, usefulness, religiosity and satisfaction were explored.

The study identifies pivotal relationships among perceived usefulness, ease of use, user satisfaction and religiosity in the context of adopting metaverse technologies in Islamic banks in Jordan. Evidence highlights the dominant role of perceived usefulness and ease in influencing both intention to use and satisfaction levels. Religiosity, while not a direct influencer, plays a collaborative role, underscoring a balanced mix of technological and religious elements that will potentially shape the adoption trajectory of metaverse technologies within this specific banking sector.

Integrating metaverse technologies in Islamic banks necessitates balancing technological advances with Sharia compliance. The study underscores the importance of aligning user experience with religious values and fostering innovation within Islamic ethical guidelines.

This study uniquely integrates the TAM and religiosity-intention model to explore metaverse adoption in Islamic banks, unveiling a nuanced interplay between technology and religious values. It offers practical insights for tailoring innovations in the Islamic financial ecosystem.