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The paper aims to find out the information content of performance measures from accounting and value-based measures that best explain the total shareholder return.

To achieve this aim, static and dynamic panel data regression analysis is applied to the sample of 56 Indian companies taken from the Nifty Midcap 100 Index, between 2012 and 2019.

It is found that accounting-based measures have more relative information content in predicting total shareholder return as compared to value-based measures. Economic value added (EVA) and cash value added (CVA) do not add to the information content provided by accounting-based measures. A combination of accounting-based measures and value-added intellectual coefficient (VAIC) adds marginally to the information content provided by accounting-based measures in explaining the total shareholder return. Dynamic panel regression analysis shows that return on assets (ROA), return on capital employed (ROCE), return on equity (ROE) and EVA have a significant impact on total shareholder return.

In this study, along with EVA, other measures from value-based measures, i.e. CVA are empirically tested to explain the total shareholder return. Intellectual capital efficiency computed by VAIC is also empirically tested along with accounting-based measures, EVA, CVA and market value added (MVA). To bring robustness to findings, data are tested by using dynamic panel regression analysis.

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.

The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators.

The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ.

The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001.

The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates.

To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.

The paper aims to focus on underpinning the moderating role of work meaningfulness in alleviating the impact of general job demands on burnout directly and via work–family conflict by drawing on the conservation of resources theory.

Survey methodology was used for this study, using standardized instruments to assess general job demands, meaningfulness, work–family conflict and burnout. The survey was administered to school teachers (n = 800), and the data set was analyzed through SmartPLS 4.0.

This study ascertained that work meaningfulness moderated the relationship between general job demands and burnout. This study also found that general job demands under conditions of low work meaningfulness positively affected burnout through work–family conflict, thereby validating the moderated mediation model.

While several studies have established the relationship between general job demands, work–family conflict and burnout, to the best of the authors’ knowledge, this is the first study that examined the moderating role of work meaningfulness in the relationship, where work meaningfulness has emerged as a suitable moderator in lowering the impact of job demands on burnout via a work–family conflict. This study contributes to the extant literature on work meaningfulness and adds utility to practice.

This study aims to examine the correlates of burnout among primary school teachers working with public schools in Chhattisgarh-India.

Data were collected from 713 teachers using a questionnaire survey. Using partial least square path modeling, this study tests the proposed measurement and structural model.

The study confirmed that general job demands and emotional job demands in a school environment significantly correlated with burnout, which, in turn, has increased somatic symptoms and decreased pro-social behavior among teachers. However, the association of burnout with absenteeism was insignificant. Emotional intelligence (EI) was found to buffer the adverse associations of general job demands and emotional job demands on burnout.

The findings of this study demonstrate that EI has buffering effects on high job demands that consequently reduce burnout. This will help educators and policymakers in shaping and formulating effective policies and practices to deal with burnout.

Earlier studies exploring burnout of primary school teachers, especially in the Indian context, had focused exclusively on demographic factors. This study is an early attempt to understand the impact of contextual factors on burnout thereby helping in designing appropriate interventions thereof. This study additionally rationalizes the unexplored association of burnout with pro-social behavior among educators.

The purpose of this paper is to investigate the relationship between dividend policy and the life cycle of firms in India. In addition, this study intends to examine the variation in dividend behaviour over the life cycle of a firm. The study anticipates that a firm's dividend behaviour varies over its life cycle.

To scrutinize the validity of the proposition, the authors classify 1968 non-financial industrial firms listed at Bombay Stock Exchange (BSE) into growth, mature and stagnant firms over the period 2000–20. Additionally, to check the robustness of the results, they use an array of techniques such as analysis of variance, pooled ordinary least squares, fixed effects models and random effects models.

The empirical findings suggest that dividend behaviour varies over a firm's life cycle. Specifically, stagnant firms are paying significantly higher dividends than growth firms. Mature firms are paying significantly higher dividends than growth firms. The results are consistent after controlling the effects of firm's size, profitability, leverage, operating risk, systematic risk and growth opportunities.

The findings are useful for corporate decision makers in establishing an appropriate dividend policy conditional on firms' life cycle stage and for shareholders in making investment decisions.

The relation between dividend policy and firm life cycle has not been examined before in the context of Indian stock market. Thus, this research bridges this gap in the literature.

The purpose of this study is to investigate the insurable risks that impacted the operations on complex construction projects in developing countries using Ghana as a case study.

In this study, structured questionnaires were used to collect relevant information from the top management of construction and insurance firms in Ghana, comprising 50 industry professionals. The study adopted the χ² and independent samples’ t test to interpret the responses from participants.

The study revealed the major risks that severely impacted the operations on complex construction projects, including strikes and labour disputes, long waiting time for approval of test samples, damages to property during construction, delay in payment to contractor for work done, poor construction method, pressure to deliver project on an accelerated schedule, labour shortage, permits delayed or take longer than expected, inaccurate materials estimating, change in weather pattern, low productivity of subcontractors and inadequate contractor experience.

The study is expected to contribute to increase in the awareness of the insurable risks and policies that project participants are exposed to, which will serve as a decision-making tool for contract formation.

This study assists in managing construction and insurance firms to note the major risk in managing a complex construction project. In addition to knowing the major risks identified, the study investigates the insurable risk by managing both construction and insurance firms.

This study aims to examine current research on the relationship between Operational Excellence and Healthcare 4.0 (H4.0) for healthcare organizations.

The authors have performed a systematic literature review of 102 documents published between 2011 and 2022 from the Scopus database to identify the research trends on Operational Excellence and H4.0. Through a descriptive bibliometric analysis, this study has highlighted the year-wise trend in publication, top authors, prominent sources of publications, the country-wise spread of research activities and subject area analysis. Furthermore, through content analysis, this study has identified four clusters and proposed directions for future research of each identified cluster.

Results reflect overall growth in this area, with a few parts of the world being underrepresented in research related to Operational Excellence and H4.0. The content analysis focused on describing challenges pertaining to healthcare industries and the role of Operational Excellence tools and H4.0 technologies in dealing with various healthcare delivery aspects. The authors concluded their analysis by proposing a theoretical framework and providing theoretical and managerial implications of the study.

To the best of the authors’ knowledge, the paper is one of the first to analyze the existing literature on the healthcare sector at the interface of Operational Excellence and H4.0 technologies. The conceptual framework and cluster-wise future research prepositions are some of the unique offerings of the study.

The purpose of this paper is to identify, analyze and develop a model to measure the interactions among different factors of organizational readiness for change in service sector specific to healthcare organization. The total interpretive structural modeling (TISM)-based readiness for change is to build a theoretical framework to understand the mutual interactions among the factors and to identify the driving and dependence power of these factors.

TISM is used to identify factors that contribute to analyze the readiness state before starting a change implementation process in healthcare. Matrice d’Impacts croises-multiplication applique´ a classement analysis is used to find the driving and dependent factors of change in healthcare.

This paper identified 12 factors of readiness for change from literature review followed by expert interview to understand the inner connection of factors and study inner relationships. The result says that state of affairs, recent trends in healthcare sector, technology advancement and interdependence among departments are key factors for readiness of change.

This research mainly focused on readiness factors for change in the healthcare sector.

This study will be useful for researcher and practitioners to understand the readiness factors for change.

In this research work, TISM-based readiness for the change framework structural model has been proposed for healthcare organizations which is a new effort in the area of organizational change management in this sector.

Social interaction in comment sections has become a key factor for backers' decision making in crowdfunding platforms. However, current research on the two-way social interaction in crowdfunding is insufficient, and there exist inconsistent conclusions. This study focuses on the social interaction between creators and backers and explores its influence on the successful exit of crowdfunding projects.

The extended Cox model is used for the empirical analysis of 1,988 crowdfunding projects on the Modian (www.modian.com) platform, a crowdfunding platform for cultural and creative projects in China. The two-way social interaction is reflected in comment quantity and sentiment, as well as reply rate.

Results reveal an inverted U-shaped relationship between comment quantity/sentiment and the successful exit of crowdfunding projects. This relationship is strengthened by high reply rate.

This study focuses on comment quantity and sentiment. The inverted U-shaped results reconcile previous conclusions. Replies from creators are regarded as a separate factor, and their moderating role is explained. The study research proves the importance of social interaction in crowdfunding platforms and provides suggestions for backers, creators and platform managers.