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This paper examines the short- and long-run effects of foreign direct investment (FDI) on tax revenue in Ghana.

The paper adopts the autoregressive distributed lag approach to estimate FDI’s long-run and short-run effects on tax revenue. The study uses time-series data from 1983 to 2019 for Ghana, mainly obtained from The Bank of Ghana, the World Bank and the IMF.

The results show that, in the short-run, FDI has no significant effect on direct tax revenue and total tax revenue but significantly hurts indirect tax revenue. In the long run, however, the results show that FDI has significant positive effects on indirect tax revenue and total tax revenue but no significant effect on direct tax revenue.

Empirical studies often fail to analyse the short-run and long-run effects of FDI on tax revenue. This study contributes to the mixed literature by analysing the short-run and long-run effects of FDI on tax revenue in an emerging market context. Additionally, this study employs three tax revenue measures in analysing the nexus.

We examine the relationships between clients’ level of coaching readiness and trust in their executive coach and increases to both personal learning improved work performance. Distance relationships, the setting for this study, epitomize the norms of the New World of Work (NWoW), but also provide particular challenges for building trust and recognizing similarities between client and coach.

This study investigates distance coaching relationships in matched-pairs, longitudinal investigation of formal executive coaching.

Results support the proposed moderated mediation path. Findings reveal that both coaches’ perceptions of client readiness for coaching and client trust in coach each predict both client personal skill development and performance improvement.

While important toward gaining a better understanding of the relational functioning of distance coaching relationships, inclusion of only distance relationships may truncate the generalizability of our findings.

The study’s findings have practical implications for organizations that invest in executive coaching with regard to the importance of evaluating the candidates' readiness for coaching before the assignment, trust-building throughout distance coaching relationships and perceptions of similarity on client coaching outcomes.

Distance relationships, the setting for this study, provide particular challenges for building trust and recognizing similarities between client and coach and the current investigation points to the relevance of these relational mechanisms to client outcomes. In so doing, this study explores how perceptions of deep-level similarity between a coach and client may serve as moderators of these relationships.

Existing research has ignored the perspectives of frontline managers (FLMs) in relation to the support they receive. This study aims to understand the extent to which and how other organisational actors support FLMs in their implementation of performance.

This article used a qualitative method (57 semi-structured interviews) in two Singapore public sector organisations to understand the types of support provided to FLMs. The interviewees came from various levels and the hierarchical sampling frame allowed for comparisons to be made across the cases.

The authors found that the HR department, superiors and peers signalled to FLMs the custom and practice of performance management (PM) that led to the FLMs not prioritising their PM responsibilities. Notably, the focus of the FLMs was on meeting operational needs rather than the PM process.

The authors add to the literature by examining the how the support from other organisational actors signalled to FLMs the importance of PM within their work group. This paper also explores how FLMs seek support and the type of support they want in their role.

The purpose of this study is to use a lifetime income measure to evaluate the long-run housing affordability for an understudied cohort of households in the literature – the millennials. The authors do this in the context of Malaysia, measuring long-run affordability for four housing types across geographic locations and income distributions.

This study calculates a long-run housing affordability index (HAI) using data on house prices and household incomes. Essentially a ratio of predicted lifetime incomes to house prices, the HAI is computed for four common housing types in Malaysia from 2005 to 2016 and for six states in the country. The HAI is also compared across four income percentiles.

The analysis reveals varying patterns of housing affordability among different states in Malaysia. Housing affordability has declined since 2010, with most housing types being unaffordable for millennial-led households with the lowest income. Housing is most affordable for those in the highest income bracket, although even here, there are pockets of unaffordable housing as well.

Based on the findings, this study proposes three targeted interventions to improve housing affordability for Malaysian millennials.

This study fills a gap in the literature by examining the long-run housing affordability of Malaysian millennial-led households based on both geographic location and income distribution. The millennial population is understudied in the housing affordability literature, making this study a valuable contribution to the field.

The green building (GB) market is maturing after years of practice; therefore, incentives for promoting GB should be adapted to reflect the market transformation. Adapting incentives can positively influence stakeholders' motives, which in turn change stakeholders' behavioural intention towards GBs. Hence, this study aims to examine the parameters influencing the decision to adopt GB and to ascertain how incentive mechanisms promote the uptake of GB in South Africa.

Using a scoping literature review and a sequential mixed research method, primary data were acquired from GB experts in four South African provinces. In analysing the quantitative data, the factors were ranked hierarchically using the mean ranking technique and factor analysis was computed to identify the underlying GB incentives. The qualitative data were analysed using content analysis.

The results indicate that incentive payment from a utility energy efficiency programme, rebates and discounts relating to environmentally friendly materials and products and providing grants to homeowners and developers to go towards certification were the most essential monetary incentives for promoting GB. In the category of non-monetary incentives, recognition of consultant team members and developers and free marketing/good publicity were the most important incentives. The incentive mechanisms were subsequently categorised as “Economic incentives” and “Reward scheme and technical support”.

This study was confined to four metropolitan areas in South Africa. Nevertheless, the outcomes have practical implications for GB projects in general and may serve as a good reference for other provinces in South Africa.

The findings of the study are a valuable resource for stakeholders such as the government, municipal assemblies, professional bodies and the Green Building Council of South Africa (GBCSA) in developing effective incentive mechanisms to promote GB adoption. This study adds to the body of knowledge relevant to GB incentivisation in South Africa.

This study aims to create actionable guidelines for pricing decision-making by employing game a theory matrix to forecast the correlation between the average daily rate and the latest ambiance of hotels.

Utilizing a vector error correction model, the research employs game theory to assess the influence of the average daily rate on the hotel's newest atmosphere during both peak season (April–September) and valley season (October–March).

Findings indicate that during the peak season, when the average daily rate rises in resorts and falls in suburban areas, the hotel’s newest atmosphere is at its best in both types of accommodations. During the off-peak season, the hotel’s newest atmosphere is achieved when both resorts and suburban accommodations increase their average daily rates.

There are two study constraints. One is the assumption that hotel guests in both parties prefer not to change hotels, but in fact they would. Two is a limited sample of two resort and suburban markets.

This suggests that the hotel’s newest atmosphere can draw both leisure and business travelers to suburban areas during the low season and more leisure travelers to resorts during the high season.

The study’s findings have implications for revenue related to the hotel’s newest atmosphere and cleanliness for both suburban and resort hotels, particularly when promoting tourism collaboratively.

The study provides valuable insights for hotel managers in analyzing pricing strategies using matrices.

This study aims to identify in literature the role of construction stakeholders in the implementation of circular economy (CE) in the construction industry (CI). This study also sought to identify the status quo and research trend, “hot themes”, areas requiring more research and future research direction of stakeholders’ role in CE implementation in the CI.

A literature search was conducted using the Scopus search engine, augmented by Google Scholar to produce 50 relevant articles for the identification of stakeholders’ roles using content analysis. The scientometric study was undertaken using VOSviewer on 42 articles obtained from Scopus search to identify the status quo, “hot themes”, knowledge gaps and future research direction of the role of stakeholders in CE implementation.

Through content analysis, the identified roles of government as a stakeholder are to develop efficient policy instruments, legislation support and financial investment in research and development activities that will promote the smooth implementation of CE. The role of academia/research is to engage in research aimed at investigating both the short-term behaviour and the durability of recycled materials and products. In addition, the roles of professionals in the consultant/design/procurement team are to design with life cycle assessment and reused materials, design for deconstruction and disassembly, etc. The role of the user/consumer is to ensure knowledge diffusion and awareness exchange that recognize the available opportunities for long-term material usage (including repair, reuse, refurbishment and recycling). The research status quo identified from the scientometric analysis include how stakeholders can come up with innovative ways in demolition that will ensure that more of the materials can be reused. Stakeholders should focus on enacting policies and laws that can promote the use of recycled materials in buildings, etc. Research that focuses on how to engage the various construction stakeholders to come up with specific public policy that will promote CE implementation, identifying the specific roles to be played by stakeholders during policy enactment as well as managing the environment, laws and legislations towards CE implementation. The role of stakeholders in the extension of the life span of projects, the use of strategies to minimize waste generation and standardization of building materials, components and connectors with the purpose of simplifying disassembly are the research gaps and areas for future research studies. Some of the research “hot themes” include “circular business models in the CI”, “environmental sustainability policy implementation”, “environmental, economic and social sustainability”, “policy, laws and legislations on waste management” and “environmental and industrial economics” towards CE implementation.

The findings from this study serve as a valuable reference for construction stakeholders to assess their specific roles as stakeholders and to identify the status quo and research trend, “hot themes”, areas requiring more research and future research directions on stakeholders’ roles in CE implementation in the CI.

Identifying the role of stakeholders for CE implementation is one bold step towards the achievement of CE implementation in the CI.

Agency theory motivated this study, posing that leverage mitigates the agency problem. The aim was to examine whether leverage influences the relationship between executive-employee pay gaps (EEPGs) and firm performance. The study was conducted in the mining and retail sectors between 2012 and 2021.

Two EEPGs were featured based on their executive fixed pay and variable incentives accumulation. Proxies of firm performance were headline earnings per share; return on assets; earnings before interest, tax, depreciation and amortisation; and return on stock price. Data were collected from 76 JSE-listed firms in the retail and mining sectors and analysed using the two-step generalised method of moments.

The results revealed the hybrid implication of the pay gap for firm performance in the retail and mining sectors of South Africa, depending on the performance measures emphasised. More importantly, the study shows that with the moderating effects of leverage, firms can improve their performance while shrinking the pay gap.

The results have implications for policy addressing income inequality, debt management, executive compensation and regulatory reforms in South Africa concerning productivity and remuneration decisions.

The article provides specific literature for retail and mining industries on pay gaps, shows that it is possible to reduce the pay gap without compromising performance and suggests a new measure of performance that is more attuned to pay gap effect measurement.

This study aims to examine the impact of oil consumption on carbon dioxide (CO₂) emissions and total factor productivity (TFP) in highly oil-consuming countries of the world from 1995 to 2019.

For this purpose, fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) are applied.

FMOLS and DOLS models reveal that oil consumption, human capital, population, trade openness and nonrenewable energy have a significant positive effect on CO₂ emissions. While information and communication technology (ICT), as proxied by mobile and natural resources, has a significant negative effect on CO₂ emissions. In the case of TFP, oil consumption, ICT and natural resources have a significant positive effect on the TFP. On the other hand, trade openness, population, human capital and nonrenewable energy have a significant negative effect on TFP. The results of this study can help to provide policy recommendations to reduce CO₂ emissions in studied highly oil-consuming countries of the world.

Due to the threat to sustainable development, climate change has become a major topic for debate around the world. The influence of oil consumption on CO₂ emission and TFP is less known in the available literature. Another significance of this study is that many researchers considered aggregate energy consumption to study this relationship, but the authors have studied the effect of energy consumption, particularly from oil in the top oil-consuming countries, which is a significant shortcoming of the present research.

This study aims to examine the effect of corporate social responsibility (CSR) on banks’ capital, value and risk by investigating its impact on capital inflows and asset quality. The authors aim to investigate the value-protective characteristics of socially responsible performance.

This study uses a two-stage least squares approach with instrumental variables, with bank and year fixed effects to address concerns regarding endogeneity, specifically reverse causality and unobservable factors.

The results confirm a positive association of CSR with capital adequacy, including higher quality Tier 1 Capital. The authors find strong evidence that banks with higher CSR scores are associated with greater bank value and lower risk. The extended analyses find that the improvement in capital is from annual growth in capital and lower risky assets.

The research advances the field by providing new empirical evidence of a positive association between CSR and capital, including high-quality Tier 1 Capital. This study complements the prior research by simultaneously examining the dynamic links between CSR and capital, bank risk and bank value. The findings are consistent with the view that there is a dynamic link in which CSR affects the operations of banks.