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This study aims to evaluate the presence of abnormal returns due to stock splits or reverse stock splits in the Brazilian capital market context.

The event study technique was used on data from 518 events that occurred in a 30-year period (1987–2016), comprising 167 stock splits and 351 reverse stock splits.

The results revealed the occurrence of abnormal returns around the time the shares began trading stock splits or reverse stock splits at a statistical significance level of 5%. The main conclusion is that stock split and reverse stock split operations represent opportunities for extraordinary gains and may serve as a reference for investment strategies in the Brazilian stock market.

This study innovates by including reverse stock splits, as the existing literature focuses on stock splits, and by testing two distinct “zero” dates that of the ordinary general meeting that approved the share alteration and the “ex” date of the alteration, when the shares were effectively traded, reverse split or split.

This study examines whether country-level financial integration affects firms' accounting choices and the quality of financial information.

This study employs Propensity Score Matching (PSM), and panel regressions of a large sample of data from 20 emerging markets over the period 1987–2018.

This study finds evidence that increased level of financial integration is significantly positively associated with firms' accruals earnings management (AEM) and real earnings management (REM).

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness of financial reporting quality. The study also has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study have implications for standard-setting bodies that aim to enhance the usefulness and quality of financial reporting. The findings can be of interest to analysts, auditors and other monitoring institutions who play a crucial role in detecting earnings management and reducing information asymmetry. Finally, the study has implications for various initiatives by governments in emerging markets aimed at raising investor confidence and fostering stock market development through greater financial integration.

Findings in the study reveal how country-level financial integration affects accruals and real earnings management in a sample of firms from 20 emerging markets. Further, the study adds to the growing body of literature on emerging markets where capital markets mechanisms, regulatory environment and firm's corporate governance are distinct to developed markets.

The purpose of this study is to unpack the relationship between employees’ perceptions of organizational politics and their counterproductive work behaviour, by postulating a mediating role of organizational disidentification and a moderating role of perceived external crisis threats to work.

The empirical assessment of the hypotheses relies on survey data collected among employees who work in a large banking organization.

Perceptions that organizational decision-making is marked by self-serving behaviour increase the probability that employees seek to cause harm to their employer, because they feel embarrassed by their organizational membership. This mediating role of organizational disidentification is especially prominent when they ruminate about the negative impact of external crises on their work.

This study details an important danger for employees who feel upset with dysfunctional politics: They psychologically distance themselves from their employer, which then prompts them to formulate counterproductive responses that likely make it more difficult to take on the problem in a credible manner. This detrimental dynamic is particularly risky if an external crisis negatively interferes with their work functioning.

This study adds to prior research by detailing an unexplored but relevant mechanism (organizational disidentification) and moderator (external crisis threats) by which perceived organizational politics translates into enhanced counterproductive work behaviour.

This study aims to examine the relationship between green technology implementation (GTI), knowledge management (KM) process and knowledge workers' operational performance (KWOP). The research postulates that a specific combination of GTI and KM processes can lead to improving KWOP.

The sample data (304) were taken from those manufacturing firms that are utilizing green technology. The examination was conducted by Smart PLS-SEM and fuzzy set qualitative comparative analysis (fsQCA). The Smart PLS 3.29 is used to verify certain variable relationships. Moreover, fsQCA is used to investigate multiple configuration paths to enhance KWOP.

The study's outcome indicated that GTI positively influences the KM process in manufacturing firms, and the KM process enormously improves KWOP. The fsQCA analysis result explores various integrations (communication, collaboration, supporting role and improved performance) with the KM (acquisition, sharing and utilization) process identified to enhance the performance of KWOP. The current study supports two merging methods to deepen understanding of employee operational performance.

The study methodologically contributes by integrating direct and configuration approaches to develop firms' operational performance. This study contributes to bridging research gaps in the prior literature and advances insight into the association between GTI, KM process and KWOP.

Aligning employees' goals with organizational goals is an overarching objective of an organization to increase employees' outcomes and, ultimately, the firm's performance. Employees' perceived goal congruence is proposed to be an important mediator of the effect of high-performance work systems (HPWS) on organizational citizenship behaviors (OCB). In this paper, the authors proposed and tested a moderated mediation model that depicted how servant leadership increased or restrained these effects.

This study used data from 56 managers and 322 employees working in Bangladeshi organizations. The study conducted cross-level analyses using hierarchical linear modeling (HLM) to examine the hypothetical relationships among variables.

This study revealed that employees' perceived goal congruence mediated the influence of HPWS on OCB. Consistent with the moderated mediation prediction, employee-perceived goal congruence mediated the relationship between HPWS and OCB when servant leadership is high.

This study examined how and when HPWS affects OCB by incorporating perceived goal congruence and servant leadership as mediating and moderating variables, respectively.

This paper aims to examine two indirect mechanisms through which employees' perceptions of high-performance work systems (HPWS) foster employees' innovative behaviour (IB). Particularly, this study analyses the sequential mediating role of work engagement and knowledge-sharing in this relationship at the individual level.

Using researchers and professors working at a Spanish state university as an empirical sample and applying partial least squares structural equation modelling (PLS-SEM), the authors test hypotheses regarding the impact of the indirect and sequential effect of engagement and knowledge-sharing on the relationship between employees' perceptions of HPWS and IB.

Findings indicate the existence of a sequential mediating effect of work engagement and knowledge-sharing. The authors' results suggest that the existence of engagement is necessary for the influence of HPWS on IB to become effective.

The authors' results also highlighted the importance of suitable design and implementation for HPWS so that employees feel motivated and dedicated to their work.

The authors' findings contribute to the understanding of the mechanisms by which HPWS enhance employees' IB, and the results are especially salient in advancing the theoretical understanding of how HPWS, engagement and knowledge-sharing are relevant variables for IB.

本文擬探討兩個間接機制,透過這兩個機制,僱員對高績效工作系統的看法,會促進其創新行為。具體地說,本文擬分析在個人層面上,工作參與和知識共享在高績效工作系統與創新行為之間的關係中所扮演的有序中介角色 。

我們以於一所西班牙州立大學工作的研究人員和教授為實證樣本,並使用偏最小平方法的結構方程模型 (PLS-SEM) 來進行研究。研究乃對一些假設進行試驗。這些假設,是關於工作參與和知識共享對高績效工作系統與創新行為之間關係的間接順序效應之影響。

研究結果顯示、工作參與和知識共享有其有序的中介效應。

我們的研究結果暗示、若要使高績效工作系統能有效地影響創新行為,工作參與是不可或缺的。

研究結果也強調了若要僱員盡心盡力、抱有積極的工作態度,企業必須設計合適的高績效工作系統,並予以有效的執行。

本研究的結果,幫助我們了解高績效工作系統能增強僱員創新行為的機制; 更重要的是,研究結果促進了我們對高績效工作系統、工作參與和知識共享作為創新行為的相關變數的理論理解。

Recently, powerful instruments for biomedical engineering research studies, including disease modeling, drug designing and nano-drug delivering, have been extremely investigated by researchers. Particularly, investigation in various microfluidics techniques and novel biomedical approaches for microfluidic-based substrate have progressed in recent years, and therefore, various cell culture platforms have been manufactured for these types of approaches. These microinstruments, known as tissue chip platforms, mimic in vivo living tissue and exhibit more physiologically similar vitro models of human tissues. Using lab-on-a-chip technologies in vitro cell culturing quickly caused in optimized systems of tissues compared to static culture. These chipsets prepare cell culture media to mimic physiological reactions and behaviors.

The authors used the application of lab chip instruments as a versatile tool for point of health-care (PHC) applications, and the authors applied a current progress in various platforms toward biochip DNA sensors as an alternative to the general bio electrochemical sensors. Basically, optical sensing is related to the intercalation between glass surfaces containing biomolecules with fluorescence and, subsequently, its reflected light that arises from the characteristics of the chemical agents. Recently, various techniques using optical fiber have progressed significantly, and researchers apply highlighted remarks and future perspectives of these kinds of platforms for PHC applications.

The authors assembled several microfluidic chips through cell culture and immune-fluorescent, as well as using microscopy measurement and image analysis for RNA sequencing. By this work, several chip assemblies were fabricated, and the application of the fluidic routing mechanism enables us to provide chip-to-chip communication with a variety of tissue-on-a-chip. By lab-on-a-chip techniques, the authors exhibited that coating the cell membrane via poly-dopamine and collagen was the best cell membrane coating due to the monolayer growth and differentiation of the cell types during the differentiation period. The authors found the artificial membrane, through coating with Collagen-A, has improved the growth of mouse podocytes cells-5 compared with the fibronectin-coated membrane.

The authors could distinguish the differences across the patient cohort when they used a collagen-coated microfluidic chip. For instance, von Willebrand factor, a blood glycoprotein that promotes hemostasis, can be identified and measured through these type-coated microfluidic chips.

This study examines the effects of financial literacy and financial risk tolerance on investor behavior by introducing social stigma as a mediator and emotional intelligence as a moderating factor.

Data is collected from 761 financially independent individual investors, with a minimum age of 25 years, a minimum of five years of stock market experience and residing in five selected major Indian cities. The collected data is subsequently analyzed using SmartPLS. Homogeneous purposive sampling followed by snowball sampling was employed.

The findings of the study demonstrate a strong and noteworthy impact of financial literacy on investor behavior. The research reveals that social stigma acts as a partial mediator and emotional intelligence plays a significant moderator with direct effects and indirect effects between financial literacy, financial risk tolerance, social stigma and investor behavior.

Exploring emotional intelligence in financial decisions enriches academic programs by integrating it into financial education. Collaboration between academia and financial institutions yields practical tools, infusing emotional intelligence into services. This prompts systemic shifts, reshaping education and societal discourse, fostering inclusive, emotionally intelligent financial landscapes, aiming to redefine both academic teachings and real-world financial practices.

Integrating emotional intelligence into government-led financial literacy programs can transform societal perspectives on financial decision-making. Customized services, destigmatizing workshops and collaborative efforts with academia foster an emotionally intelligent financial landscape, reshaping traditional paradigms.

Promoting open societal discussions about finances combats stigma, fostering a supportive space for risk-taking. Emphasizing emotional intelligence in awareness campaigns cultivates inclusivity and confidence. Normalizing financial talks empowers individuals, enhancing their well-being. Elevating both financial literacy and emotional intelligence enhances overall financial health, nurturing a community adept at navigating financial journeys.

This study marks a notable contribution to behavioral finance and social stigma theory by examining their intersection with emotional intelligence. It uniquely introduces social stigma as a mediator and emotional intelligence as a moderator, unexplored in this context. This novelty underscores the research’s significance, offering practical insights into financial well-being.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0626

This paper empirically investigates the relationship between financial availability and crime by measuring it across five dimensions: banking, securities, insurance, private lending and digital inclusive finance.

The study utilizes 2011–2017 data from prefecture-level cities as a representative sample. Moreover, these findings remain robust after addressing endogeneity through the use of the historical distance between cities and the railroad network as an instrumental variable.

The findings demonstrate a significant negative relationship between financial accessibility and crime rates. Heterogeneity exists in the inhibitory effect of different types of financial accessibility on crime, with banking finance exhibiting a stronger inhibitory effect compared to private lending. Areas affected by natural disasters and infectious diseases exhibit a stronger inhibitory effect of financial accessibility on crime rates, particularly in areas with severe shocks of natural disasters and epidemics. This effect is attributed to the low financing threshold and easy access to private lending, which plays a more effective role than bank finance when people face extreme risks.

There should be stricter regulations imposed on private lending markets and the introduction of more rational legislation aimed at guiding a healthy development within these markets; such measures serve as effective and complementary means for individuals from all walks of life to access credit financing.

The regulation of financial resources by the government should always prioritize ensuring the accessibility of financial policies to cater to the needs of the majority population.

This study is for the first time in an emerging economy context, the causal relationship between financial accessibility and crime. To provide a more comprehensive measure of financial accessibility in a region, this paper proposes a five-dimensional methodology.

This study aims to investigate the implementation of lean human resource management (HRM) practices in manufacturing small- and medium-sized enterprises (SMEs) and explore how various factors interact to influence their successful adoption. By exploring the interplay among these factors, the research seeks to identify key drivers affecting the adoption of lean HRM in manufacturing SMEs. Ultimately, the research intends to provide insights that can guide organisations, practitioners and policymakers in effectively implementing lean HRM practices to enhance operational efficiency, workforce engagement and competitiveness within the manufacturing SME sector.

The study combined total interpretive structural modelling (TISM) and Matrice d'Impacts Croisés Multiplication Appliquée à un Classement (MICMAC) analysis. TISM helped in understanding the hierarchical relationship among different factors influencing lean HRM implementation, whereas MICMAC analysis provided insights into the level of influence and dependence of each factor on others.

The research revealed that “top management support” emerged as the most independent factor, indicating that strong support from top management is crucial for initiating and sustaining lean HRM practices in manufacturing SMEs. On the other hand, “employee involvement and empowerment” was identified as the most dependent factor, suggesting that fostering a culture of employee engagement and empowerment greatly relies on the successful implementation of lean HRM practices.

While the study provided valuable insights, it has certain limitations. The research was conducted within the specific context of manufacturing SMEs, which might limit the generalizability of the findings to other industries. Expert opinions introduce subjectivity in data collection. Additionally, the study may not cover all critical factors, allowing room for further exploration in future research.

The findings have practical implications for manufacturing SMEs aiming to implement lean HRM practices. Recognising the pivotal role of top management support, organisations should invest in cultivating a strong leadership commitment to lean HRM initiatives. Furthermore, enhancing employee involvement and empowerment can lead to better adoption of lean HRM practices, resulting in improved operational efficiency and overall competitiveness.

This research contributes to the field by offering a comprehensive exploration of the interplay among factors influencing lean HRM implementation. The use of TISM and MICMAC analysis provides a unique perspective on the relationship dynamics between these factors, allowing for a nuanced understanding of their roles in the adoption of lean HRM practices in manufacturing SMEs. The identification of “top management support” as the most independent and “employee involvement and empowerment” as the most dependent factors adds original insights to the existing literature.