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Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

The purpose of this study is to examine job engagement and creativity of employees in the hospitality industry of Pakistan as outcomes of empowering leadership through the mediating role of creative self-efficacy.

An electronic survey was conducted to collect data from 373 employees of food-chain restaurants in Pakistan. The data was analyzed by applying structural equation modeling (SEM) through Smart PLS 3.

Results indicated that empowering leadership has a positive association with job engagement and employee creativity in the hospitality industry. Further, creative self-efficacy has been found as mediating the relationship of empowering leadership with job engagement and employee creativity.

The study has substantial implications for the employees, managers and organizations of the hospitality industry as well as for the scholars of services industry research.

The digitalization of archival management has rapidly developed with the maturation of digital technology. With data's exponential growth, archival resources have transitioned from single modalities, such as text, images, audio and video, to integrated multimodal forms. This paper identifies key trends, gaps and areas of focus in the field. Furthermore, it proposes a theoretical organizational framework based on deep learning to address the challenges of managing archives in the era of big data.

Via a comprehensive systematic literature review, the authors investigate the field of multimodal archive resource organization and the application of deep learning techniques in archive organization. A systematic search and filtering process is conducted to identify relevant articles, which are then summarized, discussed and analyzed to provide a comprehensive understanding of existing literature.

The authors' findings reveal that most research on multimodal archive resources predominantly focuses on aspects related to storage, management and retrieval. Furthermore, the utilization of deep learning techniques in image archive retrieval is increasing, highlighting their potential for enhancing image archive organization practices; however, practical research and implementation remain scarce. The review also underscores gaps in the literature, emphasizing the need for more practical case studies and the application of theoretical concepts in real-world scenarios. In response to these insights, the authors' study proposes an innovative deep learning-based organizational framework. This proposed framework is designed to navigate the complexities inherent in managing multimodal archive resources, representing a significant stride toward more efficient and effective archival practices.

This study comprehensively reviews the existing literature on multimodal archive resources organization. Additionally, a theoretical organizational framework based on deep learning is proposed, offering a novel perspective and solution for further advancements in the field. These insights contribute theoretically and practically, providing valuable knowledge for researchers, practitioners and archivists involved in organizing multimodal archive resources.

The purpose of this paper is to provide a critical historical analysis of the business (mis)behaviors and influencing factors that discourage enduring cooperation between principals and agents, to introduce strategies that embrace the social values, economic motivation and institutional designs historically adopted to curtail dishonest acts in international business and to inform an improved principal–agent theory that reflects principal–agent reciprocity as shaped by social, political, cultural, economic, strategic and ideological forces

The critical historical research method is used to analyze Chinese compradors and the foreign companies they served in pre-1949 China.

Business practitioners can extend orthodox principal–agent theory by scrutinizing the complex interactions between local agents and foreign companies. Instead of agents pursuing their economic interests exclusively, as posited by principal–agent theory, they also may pursue principal-shared interests (as suggested by stewardship theory) because of social norms and cultural values that can affect business-related choices and the social bonds built between principals and agents.

The behaviors of compradors and foreign companies in pre-1949 China suggest international business practices for shaping social bonds between principals and agents and foreign principals’ creative efforts to enhance shared interests with local agents.

Understanding principal–agent theory’s limitations can help international management scholars and practitioners mitigate transaction partners’ dishonest acts.

A critical historical analysis of intermediary businesspeople’s (mis)behavior in pre-1949 (1840–1949) China can inform the generalizability of principal–agent theory and contemporary business strategies for minimizing agents’ dishonest acts.

This study aims to examine the relationship between the personality dimensions of consumers and celebrities; the effect of celebrity personality on attitude towards the celebrity; and the effect of attitude towards the celebrity on purchase intention.

Data were gathered from 400 respondents in the North of England to explore the connections between five consumer personality dimensions (agreeableness, extroversion, openness, conscientiousness and neuroticism) and nine celebrity personality dimensions (neuroticism, extroversion, openness, agreeableness, conscientiousness, sincerity, excitement, stylishness and positivity) and were analysed using structural equation modelling.

The findings suggested that some dimensions of consumer personality, i.e. conscientiousness, extroversion and openness, were significantly related to all the celebrity personality dimensions. Moreover, all the celebrity personality dimensions had a significant effect on consumers’ attitude towards the celebrity; however, only neuroticism, extroversion, openness, sincerity and positivity significantly affected purchase intention. Finally, attitude towards the celebrity had a significant effect on purchase intention.

The study introduces a celebrity personality scale and explores a topic that has not previously been researched.

The purpose of this study is to explore the suggestions that construction processes could be considerably improved by integrating building information modelling (BIM) with 3D laser scanning technologies. This case study integrated 3D laser point cloud scans with BIM to explore the effects of BIM adoption on ongoing construction project, whilst evaluating the utility of 3D laser scanning technology for producing structural 3D models by converting point cloud data (PCD) into BIM.

The primary data acquisition adopted the use of Trimble X7 laser scanning process, which is a set of data points in the scanned space that represent the scanned structure. The implementation of BIM with the 3D PCD to explore the precision and effectiveness of the construction processes as well as the as-built condition of a structure was precisely captured using the 3D laser scanning technology to recreate accurate and exact 3D models capable of being used to find and fix problems during construction.

The findings indicate that the integration of BIM and 3D laser scanning technology has the tendency to mitigate issues such as building rework, improved project completion times, reduced project cost, enhanced interdisciplinary communication, cooperation and collaboration amongst the project duty holders, which ultimately enhances the overall efficiency of the construction project.

The acquisition of data using 3D laser scanner is usually conducted from the ground. Therefore, certain aspects of the building could potentially disturb data acquisition; for example, the gable and sections of eaves (fascia and soffit) could be left in a blind spot. Data acquisition using 3D laser scanner technology takes time, and the processing of the vast amount of data acquired is laborious, and if not carefully analysed, could result in errors in generated models. Furthermore, because this was an ongoing construction project, material stockpiling and planned construction works obstructed and delayed the seamless capture of scanned data points.

These findings highlight the significance of integrating BIM and 3D laser scanning technology in the construction process and emphasise the value of advanced data collection methods for effectively managing construction projects and streamlined workflows.

This study explores the relationship between Tourism Systems and Smart Cities, aiming to identify what prevents public managers from including these systems in Smart City strategies. This separation neglects that increasing tourism attractiveness may also impact city resources, infrastructures and inhabitants.

To this end, we developed a critical literature review consulting three databases: Scopus, Web of Science and EBSCOhost. A total of 73 articles were selected and analyzed through thematic analysis.

Through this critical review, we develop a framework of barriers to integrating a tourism system in Smart City strategies composed of four main barrier themes and 11 barrier factors. Findings show the need for innovative research and public managers to go beyond considerations related to technological challenges and instead focus on other barriers hindering integration, such as the lack of participatory governance and knowledge of tourism systems' current and future impact.

This study offers a critical identification of barriers impeding the inclusion of tourism systems in Smart City strategies, providing a useful guideline for public managers aiming to follow an innovative approach to smart development where tourism can still be a tool to enhance the attractiveness of the territory while considering its current and future impact on the city.

While the monetary returns to education are well documented in the economics literature, the studies on non-monetary returns to education are scarce. The purpose of this study is to provide new insights into the non-market outcomes by exploring how education influences the food consumption choices of households and how these effects vary across different socio-economic groups using household-level calorie consumption data from Sri Lanka.

This study uses two waves of Household Income and Expenditure Surveys – 2006/2007 and 2016. The methods adopted in analysing the data were descriptive statistics and the OLS regression model.

The empirical results show that educated poor households pay less per calorie compared to non-educated poor households, highlighting the role of education in improving the ability to make better food choices and manage household budgets more economically.

This study informs policy-makers of the importance of education for formulating food and nutritional policies, which aim to raise the standard of living of resource-poor and vulnerable households in Sri Lanka as well as other developing countries with similar socio-economic conditions.

To the best of the authors' knowledge, this study is the first to explore the impact of education on the calorie consumption behaviour of people in the Sri Lankan context using nationwide household surveys.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2022-0007

This paper examines the relationship between a prime contractor's financial health and its mergers and acquisitions (M&A) spending in the defense industry. It aims to provide models that give the United States Department of Defense (DoD) indications of future M&A activity, informing decision-makers and contributing to ensuring competitive markets that benefit the consumer.

The study uses panel data regression models on 40 companies between 1985 and 2021. The company's financial health is assessed using industry-standard financial ratios (i.e. measures of profitability, efficiency, solvency and liquidity) while controlling for economic factors such as national productivity, defense budgets and firm size.

The results show a significant relationship between efficiency and M&A spending, indicating that companies with lower efficiency tend to spend more on M&As. However, there was no significant relationship between M&A spending and a company's profitability or solvency. These results were consistent with previous research and the study's hypotheses for profitability and solvency. However, the effect of liquidity was the opposite of the expected result, possibly due to the defense industry's different view on liquidity compared to previous research.

The paper provides insights into the relationship between a prime contractor's financial health and its M&A spending, a topic with limited research. The findings can inform policymakers and regulators on the industrial base's future M&A activity, ensuring competitive markets that benefit the consumer.

The increased use of Information Systems (IS) as a working tool for employees increases the number of accounts and passwords required. Despite being more aware of password entropy, users still often participate in deviant password behaviors, known as “password workarounds” or “shadow security.” These deviant password behaviors can put individuals and organizations at risk, resulting in a data breach. This paper aims to engage IS users and Subject Matter Experts (SMEs), focused on designing, developing and empirically validating the Password Workaround Cybersecurity Risk Taxonomy (PaWoCyRiT) – a 2x2 taxonomy constructed by aggregated scores of perceived cybersecurity risks from Password Workarounds (PWWAs) techniques and their usage frequency.

This research study was a developmental design conducted in three phases using qualitative and quantitative methods: (1) A set of 10 PWWAs that were identified from the literature were validated by SMEs along with their perspectives on the PWWAs usage and risk for data breach; (2) A pilot study was conducted to ensure reliability and validity and identify if any measurement issues would have hindered the results and (3) The main study data collection was conducted with a large group of IS users, where also they reported on coworkers' engagement frequencies related to the PWWAs.

The results indicate that statistically significant differences were found between SMEs and IS users in their aggregated perceptions of risks of the PWWAs in causing a data breach, with IS users perceiving higher risks. Engagement patterns varied between the two groups, as well as factors like years of IS experience, gender and job level had statistically significant differences among groups.

The PaWoCyRiT taxonomy that the we have developed and empirically validated is a handy tool for organizational cyber risk officers. The taxonomy provides organizations with a quantifiable means to assess and ultimately mitigate cybersecurity risks.

Passwords have been used for a long time to grant controlled access to classified spaces, electronics, networks and more. However, the dramatic increase in user accounts over the past few decades has exposed the realization that technological measures alone cannot ensure a high level of IS security; this leaves the end-users holding a critical role in protecting their organization and personal information. Thus, the taxonomy that the authors have developed and empirically validated provides broader implications for society, as it assists organizations in all industries with the ability to mitigate the risks of data breaches that can result from PWWAs.

The taxonomy the we have developed and validated, the PaWoCyRiT, provides organizations with insights into password-related risks and behaviors that may lead to data breaches.