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This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.

This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conduct regression analyses to examine the association between female directors and water information disclosure.

Empirical results show that female directors have a significantly positive association with corporate water information disclosure. Additionally, internal industry water sensitivity of firms moderates this significant relationship.

This study determined that female directors can promote not only water disclosure but also positive corporate water performance, reflecting the consistency of words and deeds of female directors in voluntary nonfinancial disclosures.

This paper aims to use the five-factor model’s (FFM: emotional instability, introversion, openness to experience, agreeableness and conscientiousness) personality traits and the need for arousal to explain millennials’ habitual and addictive smartphone use and resultant materialistic inclinations. The study also test the mediating role of addictive use in the relationship between habitual use and materialism.

Participants’ self-reported data (n = 705) from a sample of millennials were gathered using a cross-sectional survey approach conducted in Malaysia and studied using structural equation modelling with partial least squares (PLS-SEM).

The results discover that emotional instability, openness to experience, agreeableness and need for arousal have a significant influence on habitual smartphone use. Conversely, introversion and conscientiousness have no significant impact on habitual use. Fascinatingly, millennials’ habitual use positively influences their materialism. Furthermore, addictive smartphone use positively affects materialism and mediates the relationship between habitual use and materialism.

The FFM, a prominent personality trait model, has been used in numerous studies to predict usage intention. However, the particular dimension of the FFM personality traits that drive habitual and addictive smartphone use to trigger materialistic tendencies among millennials needs to be exposed in an emerging market context. The results emphasise the need to consider this demographic’s personalities when attempting to comprehend how habitual use and materialism occur. This study also provides practitioners with helpful information in creating targeted interventions to encourage healthy smartphone use behaviours and reduce possible adverse effects related to addictive smartphone use and materialistic attitudes.

Being involved at work advances accountants' contribution to organizational success. However, scholars are not consistent in discussing involvement's implications on work–life balance (WLB). The article aims to address this issue, investigating involvement's effects on the accountants' ability to manage the work–life interplay.

Secondary data on a sample of 538 accountants were collected from the sixth European Working Condition Survey (EWCS). A serial mediation analysis was designed to obtain evidence of involvement's implications on WLB through the mediating role of work engagement and work satisfaction.

Involvement negatively affected the accountants' ability to deal with the work–life interplay. Engagement and satisfaction with work mediated this relationship. More specifically, involved accountants who were engaged and satisfied with their work conditions were less likely to report struggles between work and life.

Involvement implies an intensification of work, heralding an overlapping between work and life. Nonetheless, accountants who are engaged and satisfied with work are less touched by involvement's drawback on WLB. A precautionary approach should be taken to avoid that involvement results in workaholism, thus undermining individual well-being.

The article originally discusses involvement's implications on WLB across accountants. Being involved at work impairs the individual ability to achieve a balance between work and life, endangering well-being at work. Whilst the findings cannot be generalized beyond the accounting profession, they deliver some intriguing insights that highlight avenues for further developments.

This paper reviews the past 20 years of empirical research, based on the resource-based view (RBV) of the firm, in hospitality and tourism literature. There has been a significant increase in empirical RBV-grounded management research throughout the 2000s. However, to date, there has been no systematic assessment of the RBV in both qualitative and quantitative empirical hospitality and tourism literature. The purpose of the present paper, therefore, is to review and analyse the approaches employed in empirical hospitality and tourism research founded on the RBV, provide an overview and suggest how to further advance the RBV as a framework for future research.

The present study systematically reviews empirical RBV-based hospitality and tourism studies, published between 2000 and 2019. Through a well-defined and replicable inclusion/exclusion criterion, a sample of 122 studies was identified and reviewed.

It was found that while the RBV has received support in both quantitative and qualitative studies, the way in which researchers have utilised it in quantitative and qualitative research varies considerably in terms of the types of resource examined, the measurement variables used and the terminology/theoretical sub-stream employed. To increase the effectiveness of the RBV as a theoretical foundation in future research, its application needs to become more consistent across different studies, allowing for the development of a unified theory. Several shortcomings of the extant literature are identified, including the practical utility of the RBV; the tautology inherent in RBV-based research; the limited amount of qualitative research and the limited focus on industry contexts other than hotels, not to mention the current abundance of research with a Western perspective. These shortcomings lead to the suggestions for future research.

The implications raised in the present study are, firstly, the current body of hospitality and tourism literature founded on the RBV is lacking in certain areas, which highlights the need for further research. Secondly, the confusion arising from its tautologies have negatively impacted the usefulness of the RBV for researchers and practitioners alike. Finally, focusing on lower than firm-level competitive advantage will allow researchers to provide more meaningful recommendation to practitioners.

This is the first systematic review of both qualitative and quantitative hospitality and tourism research founded on the RBV. It provides an overview of this theory, with the aim of highlighting what has already been explored while aiding the further development of the theory in hospitality and tourism research.

This paper examines the effect of market knowledge on market success of product innovativeness and the moderating role of absorptive capacity. We separated market knowledge into market diversity and market significance components and examined their effects on radical product innovation performance.

This paper adopted the secondary database study. Excluding cases with missing values of main variables, a total of 1,219 Taiwanese manufacturing firms from the Third Taiwan Technology Innovation Survey (TTIS3) database were used to test the hypotheses. A moderated hierarchical regression approach was utilized to analyze the data.

The results revealed that the relationship between market diversity and radical product innovation performance is a predominantly positive concave downward curve. In contrast, the relationship between market significance and radical product innovation performance is a predominantly negative concave downward curve. Furthermore, the results also indicated that absorptive capacity has different moderating effects on the relationships between market diversity/significance and radical product innovation performance. Absorptive capacity enhances the negative effect of market significance but suppresses the positive effect of market diversity on radical product innovation performance.

This paper is the first research which contributes to examining the relationship between market knowledge and radical product innovation sale performance.