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National cultures significantly explain cross-country differences in the relation between asset growth and stock returns. Motivated by the notion that managers in individualistic and low uncertainty-avoiding cultures have a higher tendency to overinvest, this study aims to show that the negative relation between asset growth and stock returns is stronger in countries with such cultural features. Once the researchers control for cultural dimensions, proxies associated with the q-theory, limits-to-arbitrage, corporate governance, investor protection and accounting quality provide no incremental power for the relation between asset growth and stock returns across countries. Evidence of this study highlights the importance of the overinvestment hypothesis in explaining the asset growth anomaly around the world.

Scarcity of resources, ecological imbalance, global warming, rising energy prices and the ever-changing need for variety have attracted the government and manufacturers for sustainable development of the industries. The integrated sustainable-green-lean-six sigma-agile manufacturing system (ISGLSAMS) provides a solid platform for meeting both the customers’ variety needs and business sustainability requirements. Many organizations opted for ISGLSAMS, but still due to various barriers organizations are not able to fully implement ISGLSAMS. The purpose of this paper is to identify the barriers to the ISGLSAMS, so that a more sustainable industrial manufacturing system and industrial symbiosis can be developed.

A literature review, from the Web of Science and Google Scholar database, has been carried out to identify the various barriers to the implementation of ISGLSAMS in the entire value chain. A total of 168 research papers have been reviewed for identifying the ISGLSAMS barriers.

This paper elaborates the concept of the ISGLSAMS, its attributes and various barriers and contributes to a better understanding and successful implementation of ISGLSAMS to meet business’ sustainability and market performance goals in the entire value chain. The paper also projects the future research framework and directions for the ISGLSAMS, integrated sustainable-green-lean-six sigma-agile (ISGLSA) product and ISGLSA supply and value chain.

The study contributes to a better understanding of ISGLSAMS’ barriers. The government, stakeholders and policymakers may plan the policy, road map and strategies to overcome the ISGLSAMS’ barriers. In-depth knowledge of subclauses of ISGLSAMS’ barriers will help the practitioners to overcome the ISGLSAMS’ barriers strategically. By overcoming the ISGLSAMS barriers, a more sustainable 7 Rs based market focused manufacturing system can be designed. This will also increase the opportunities to enhance the industrial ecology, industrial symbiosis and better recovery of the product, process and supply chain residual value. This will reduce the waste to the ecosystem.

This work has been carried out in search of a more sustainable manufacturing system, i.e. ISGLSAMS (which is 7 Rs based, i.e. 6 Rs of sustainability with 7th R, reconfiguration) to meet the customer variety needs along with sustainability in the ever-changing customer market. This study adds value to the practitioners to identify and prioritize the ISGLSAMS’ industry-specific barriers and design the solution for the more sustainable development of (1) industries, (2) the industrial symbiosis system and (3) the ISGLSA product, process, system and supply value chain with minimum resource consumption and environmental impact. The research also contributes to the (a) ISGLSAMS (b) ISGLSA supply chain (c) reconfigurable, sustainable and modular products and (d) redesign, recovery and refurbishing of the product to increase the product life cycle.

Gender-diverse people experience unique cultural and interpersonal stigma in mainstream society and sometimes within their own communities; they face allegations of inauthenticity based on their nonconformity to either cisnormative or transnormative gender regimes. Based on 21 in-depth life history interviews, we unveil the intricate interactional process of negotiating identity and authenticity in the biographical work of gender-diverse individuals. In this study, gender-diverse people engaged in a “gender audit” with their gender-diverse interviewer. Gender audits yield verbal performances of gender with oneself and others. Ambiguity was “accounted for” or “embraced and created” in their biographical work to organize their life stories and undermine binary essentialism – a discourse that was “discursively constraining.” Gender audits took place in participants' day-to-day lives, either through self-audits, questioning from others, or both. In the final analysis, we assert that we all engage in gender auditing. Gender audits are intersubjective sites of domination, subordination, resistance, and social change. Gender diversity, then, can be viewed as a product of gender in flux.

This study aims to adopt the microfoundation perspective to investigate undesirable knowledge rejection by individuals in organizations in the context of counterproductive knowledge behavior (CKB). The paper advances a conceptual framework of the conditions of knowledge rejection by individuals and their respective knowledge rejection behavior types.

This study reviews the limited literature on knowledge rejection and outline a set of antecedents leading to rejecting knowledge as well as a set of different types of knowledge rejection behaviors. This study reviews and synthesizes articles on knowledge rejection from a microfoundation perspective.

The proposed conceptual framework specifies four particular conditions for knowledge rejection and outlines four respective knowledge rejection behavior types resulting from these conditions. Recipients’ lack of capacity leads to ineptitude, lack of motivation leads to dismissal of knowledge, lack of alignment with the source leads to disruption and doubts about the validity of external knowledge lead to resistance. The authors treat these behaviors as variants of CKB, as they can hinder the productive use of knowledge resources in the organization.

Further investigation of both knowledge rejection causes and the resulting knowledge rejection behaviors will ensure a more thorough grasp of the relationships between them, both in terms of the inherent nature of these relationships and their dynamics that would likely be context-sensitive. Although this study focuses only on the individual level, future studies can conduct multi-level analyses of undesirable knowledge rejection, including team and organizational levels.

Practitioners can use the framework to identify, diagnose and manage knowledge rejection more meaningfully, accurately and purposefully in their organizations. This study offers valuable insights for managers facing undesirable knowledge rejection, and provides recommendations on how to address this behavior, improves the constructive use of knowledge resources and the effectiveness of knowledge processes in their organizations. Managers should be aware of undesirable knowledge rejection, its potential cost or concealed cost to their organizations and develop strategies to reduce or prevent it.

The paper contributes toward understanding the relatively neglected topic of knowledge rejection in the knowledge management field and offers a new way of conceptualizing the phenomenon. It proposes that there are two types of knowledge rejection – undesirable and desirable – and advances a more precise and up-to-date definition of undesirable knowledge rejection. Responding to calls for more research on CKBs, the study examines a hitherto unresearched behavior of knowledge rejection and provides a foundation for further study in this area.

This study has two main objectives. First, to examine the indirect effects of digital platform capability and digital resilience on digital transformation (DT) outcomes for small- and medium-sized enterprises (SMEs), and second, to investigate how digital business model maturity influences these indirect effects.

The study adopts a quantitative design and collects data through a self-reporting survey from individuals in the technological industries. The Partial Least Squares-Structural Equation Modelling (PLS-SEM) and PLS multi-group analysis examine the measurement and structural models and the significance of differences in indirect paths based on the digital business model maturity level, serving as a moderator.

The findings of this study provide valuable insights into the internationalisation of digital SMEs. They indicate that digital platform capability and resilience fully mediate, connecting digital resources to SME growth. The study also confirms the digital business model maturity’s positive and significant moderating effect on these indirect relationships.

This research contributes to the existing literature by focusing on the international outcomes of platform ecosystems in developing markets. It explores how digital platform capability and resilience support the digital transformation of SMEs, considering their vulnerability due to their small size. The study also fills a research gap by investigating the relationship between big data, digital leadership and the international growth of digital platforms. Lastly, it explores the role of digital maturity in the relationships between antecedents, determinants and outcomes of digitalisation.

This chapter investigates the issue of tattoos and examines whether the presence of visible tattoos still influences front line workers' employment chances. It finds that irrespective of a general societal shift towards greater tattoo acceptance and integration into modern society, negative stereotypes about tattoos still exist. Acceptance of tattoos in the workplace was dependent on the nature, size and location of the tattoo, as well as the occupation in question, and individual customer characteristics. Respondents were generally more accepting of tattoos on people nowadays. However, there was concern that employees with visible tattoos may still face stigma in the workplace. The findings revealed that most people will cover up a tattoo during an interview out of fear of negative discrimination by the interviewer.

This study aims to investigate the determinants of household behavioural intention towards household reducing, reusing and recycling behaviour of food waste management.

The data were collected from 670 households in Malaysia and analysed by using the partial least square method.

The findings reveal that motivation to participate, ability to participate and perceived benefits are the crucial factors that significantly influence households’ attitudes. Household attitude has a significant impact on household behavioural intention, whilst social influence and perceived behavioural control are not associated with it. Government support is positively related to perceived behavioural control. The result also indicates that household behavioural intention has a significant impact on household reducing, reusing and recycling behaviour.

The participants of this study were involved in home planning and food preparation in Malaysia. The individuals in charge of the household might have more awareness of food planning and waste control. Thus, it is recommended to adopt findings from other countries and learn from the experience of the local and international communities.

The households’ behavioural intentions can lead to the reducing, reusing and recycling behaviour of food waste management. The government policy mechanisms and households’ awareness can work effectively against food waste reduction because evaluations of the food waste programme were found to be scarce.

Food insecurity is one of the major social problems. Many people are not aware of the food waste impacts and consequences; thus, motivation, knowledge and information should be provided to the consumer through forums and campaigns.

The findings contribute to new insights of household behavioural intention towards food waste reduction management by assessing the determinants of household attitude and government support for food waste reduction management programmes towards household reducing, reusing and recycling behaviours.

The purpose of this study is to examine the impact of industry specialization of audit partners and audit committee members on the level of tax avoidance in Australian banks.

This study uses a multivariate regression analysis based on hand-collected data consisting of 180 observations from Australian domestic banks between 2010 and 2018.

The primary results of the empirical analysis indicate that audit partner industry specialization is negatively associated with the level of tax avoidance in Australian banks. Regarding the audit committee, the proportion of industry specialists among audit committee members reduces the magnitude of tax avoidance. These results are robust, as they hold the same for alternative measures of tax avoidance and industry specialization of audit partner and audit committee members. Results from supplementary analysis reveal that the interactive effect of both audit firm and audit partner industry specialization strengthens the auditors’ effectiveness in reducing the level of tax avoidance.

As this study highlights the importance of the industry specialization in decreasing tax avoidance, it can be beneficial for policymakers to assess the impact of good governance on the level of tax avoidance in the banking industry.

Even though the existing studies examine the link between the governance actors’ industry specialization and tax avoidance in nonfinancial firms, this paper explores the banking industry that differs from nonfinancial firms in among others; accounting and fiscal regulations. This study further provides unique evidence indicating that industry specialization of the audit partner constitutes a significant determinant of minimizing the bank’s level of tax avoidance.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.