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In prior literature, online endorsement system allowing the users to “like” or “dislike” shared information is found very useful in information filtering and trust elicitation in most social networks. This paper shows that such systems could fail in the context of investment communities due to several psychological biases.

This study develops a series of regression analyses to model the “like”/“dislike” voting process and whether or not such endorsement distinguishes between valuable information and noise. Trading simulations are also used to validate the practical implications of the findings.

The main findings of this research are twofold: (1) in the context of investment communities, online endorsement system fails to signify value-relevant information and (2) bullish information and “wisdom over the past event” information receive more “likes” and fewer “dislikes” on average, but they underperform in stock market price discovery.

This study demonstrates that biased endorsement may lead to the failure of the online endorsement system as information gatekeeper in investment communities. Two underlying mechanisms are proposed and tested. This study opens up new research opportunities to investigate the causes of biased endorsement in online environment and motivates the development of alternative information filtering systems.

Using Nigeria, as a point of reference, this study aims to explore the applicability of climatic variables as analytically valid factors for conceptual cost estimation. This is in view of the vastness and topographical alignment of Nigeria's landmass, which makes it a country of extreme climatic variability from north to south. As construction costs in Nigeria, similarly, tend to show a north-south alignment, the study's objective is to establish cost-estimating relationships (CERs) between the variability of climatic elements and the variance in construction cost, to arouse interest in the concept.

Deploying correlation analysis and multiple regression analysis, significant associations/relationships between meteorological variables and building cost for selected locations, following a North-South transect of the major climatic zones, are sought, to explain climate-induced construction cost variance. Validation of the regression model was carried out using variance analysis and the Mean Absolute Percentage Error of a different dataset.

Climatic indices of atmospheric moisture exhibited strong direct and partial correlations with construction costs, while sunshine hours and temperature were inversely correlated. The study further establishes statistically significant CERs between climatic variables and building cost in Nigeria, which accounted for 47.9% of the variance in construction cost across the climatic zones.

The study outcome provides a statistically valid platform for the development of more elaborate analytical costing models, for prototype buildings to be cited in disparate climatic settings.

This study establishes the statistical validity of climatic variables in constituting CERs for predicting construction costs in disparate climatic settings.

Seekers who visit professional virtual communities (PVCs) are usually motivated by knowledge-seeking, which is a complex cognitive process. How do seekers search for knowledge, and how is their search linked to prior knowledge or PVC situation factors? From the cognitive process and interactional psychology perspectives, this study investigated the three-way interactions between seekers’ expertise, task complexity, and perceptions of PVC features (i.e. knowledge quality and system quality) on knowledge-seeking strategies and resultant outcomes.

A field experiment was conducted with 119 seekers in a PVC using a 2 × 2 factorial design of seekers’ expertise (i.e. expert versus novice) and task complexity (i.e. low versus high).

The study reveals three significant insights: (1) For a high-complexity task, experts adopt an ask-directed searching strategy compared to novices, whereas novices adopt a browsing strategy; (2) For a high-complexity task, experts who perceive a high system quality are more likely than novices to adopt an ask-directed searching strategy; and (3) Task completion time and task quality are associated with the adoption of ask-directed searching strategies, whereas knowledge seekers’ satisfaction is more associated with the adoption of browsing strategy.

We draw on the perspectives of cognitive process and interactional psychology to explore potential two- and three-way interactions of seekers’ expertise, task complexity, and PVC features on the adoption of knowledge-seeking strategies in a PVC context. Our findings provide deep insights into seekers’ behavior in a PVC, given the popularity of the search for knowledge in PVCs.

This study aims to investigate the manufacturing reshoring decision-making content from an Eclectic Paradigm perspective.

Data were collected through a six-step systematic literature review on factors influencing manufacturing reshoring decision-making. The review is based on 100 peer-reviewed journal papers discussing reshoring decision-making contents published from 2009 to 2022.

In total, 80 decision factors were extracted and then categorized into resource-seeking (8%), market-seeking (11%), efficiency-seeking (41%) and strategic asset-seeking (16%) advantages. Additionally, 24% of these were identified as hybrid, which means that they were classified into multiple categories. Some decision factors were further identified as reshoring influencing factors (i.e. drivers, enablers and barriers).

Scholars need to consider what other theories can be used or developed to identify and evaluate the decision factors (determinants) of manufacturing reshoring as well as how currently adopted theory can be further advanced to create clearer and comprehensive theoretical frameworks.

This research underscores the importance of developing clearer and more comprehensive theoretical frameworks. For practitioners, understanding the multifaceted nature of decision factors could enhance strategic decision-making regarding reshoring initiatives.

To the best of the authors’ knowledge, this is the first study to investigate the value and practicality of the Eclectic Paradigm in categorizing factors in manufacturing reshoring decision-making content and presents in-depth theoretical classifications. In addition, it bridges the gap between decision factors and influencing factors in the decision-making content research realm.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

Despite the substantial body of international research exploring the effects of forced migration on mental health and the obstacles faced by refugee cohorts in accessing mental health services, there is a lack of in-depth studies specifically focusing on Bosnian refugees in Australia – one of the largest ethnic groups of displaced peoples. This qualitative investigation seeks to convey the experiences of mental health services by five Bosnian refugees in Melbourne, highlighting perceived pathways and barriers to service utilisation. This study aims to address two primary research questions: firstly, what characterises the experiences of Bosnian refugees in Australia when accessing mental health services? Secondly, what are the main barriers encountered by this population when seeking mental health services?

This study used qualitative inquiry and in-depth interviews to investigate the experiences of Bosnian refugees with mental health services in Australia. Data was collected through face-to-face interviews with five Melbourne-based Bosnian refugees who had previously accessed mental health services. Participants were recruited from community groups or associations using purposive sampling. Thematic analysis was used.

Key themes were revealed, such as the crucial role of social and community services, preferences for individual vs group therapy, potential re-traumatisation from therapeutic engagement, distrust of government-run mental health services and concerns regarding psychopharmaceutical prescription practices. Addressing barriers to mental health service access necessitates a multifaceted approach, including flexible social and community service support, an increased number of co-ethnic professionals and a recognition of cultural variations for effective service provision. Implementing these strategies can enhance help-seeking behaviours, provide culturally appropriate mental health services and improve the experiences of Bosnian refugees in Australia.

To the best of the authors’ knowledge, this study is the first to qualitatively explore how Bosnian refugees in Melbourne perceived the adequacy and availability of mental health services upon arrival to Australia. They are a large and potentially vulnerable community, due to experiences of war trauma and dislocation from country of origin. A lack of understanding regarding how this cohort engage with mental health services can lead to persistent inequities and ineffective service provision. This study identifies unique experiences and perspectives of Bosnian refugee participants, including distrust of government-run mental health services, and concerns regarding psychopharmaceutical prescription practices. This research is expected to contribute positively to the discourse on mental health service provision for Bosnian refugees and wider refugee communities in Australia.

The study aimed to analyze the influence of network embeddedness on the innovation performance of high-tech enterprises in Guangdong Province.

A conceptual model of the influence of network embeddedness on the innovation performance of high-tech enterprises in Guangdong province is established, which takes the business model as the mediating variable and political association as the moderating variable. Multivariate statistical analysis and the MacKinnon confidence interval method were used to analyze 418 questionnaires.

The results show that both relational embeddedness and structural embeddedness have significant positive effects on the innovation performance of high-tech enterprises in Guangdong Province. The business model has a partial mediating effect between relationship embeddedness, structure embeddedness, and innovation performance of high-tech enterprises in Guangdong Province, respectively. Political relevance has a significant negative moderating effect on the relationship between the relationship embeddedness and innovation performance of high-tech enterprises in Guangdong Province, but the moderating effect on structural embeddedness and innovation performance of high-tech enterprises in Guangdong province has not been verified.

The study of this paper also has some shortcomings: very few data research samples exist; the external factors affecting the performance of high-tech enterprises in Guangdong Province need to be further refined. The research scale needs further improvement.

In this paper, embedding theory, transaction cost theory, resource dependence theory, rent-seeking theory, new institution theory and uncertainty management theory were integrated by system attempt to reveal the mediating and moderating roles of business model and political relevance, respectively, between network embeddedness behavior and entrepreneurial innovation performance of high-tech enterprises. The research conclusions expand the relevant research in the field of entrepreneurial innovation. At the same time, the research results provide theoretical support and reference for the innovative growth of high-tech enterprises and government behavior decision-making in Guangdong province.

Network embeddedness will have a profound impact on the entrepreneurial innovation performance of high-tech enterprises. Existing research has overlooked discussing this issue from the perspective of internal and external influencing factors within the enterprise. Therefore, this study addresses this issue by (1) introducing the business model as the mediating variable from an internal perspective of the enterprise, (2) introducing political association as the moderating variable from an external perspective of the enterprise and (3) 418 original questionnaires of high-tech enterprises in Guangdong Province were used to test the effect of the study variables.

This work analyzes, through social-environmental reports, whether banks with higher transparency in social-environmental policies better safeguard financial stability in Brazil.

The analysis is carried out through a panel database analysis of the 42 largest Brazilian banks, representing 98% of the Brazilian financial system. Seeking to avoid spurious results, we followed rigorous methodological standards. Hence, we conducted an empirical analysis using a dynamic panel data model, we used the difference generalized method of moments (D-GMM) and the system generalized method of moments (S-GMM).

The results show that the higher the transparency of social-environmental policies, the lower the chance of possible stress on the financial stability of Brazilian banks. In sum, this study builds evidence that disclosing risks related to policies about sustainability can enhance financial stability. It is essential to highlight that social-environmental transparency does not have as direct objective financial stability.

The manuscript submitted represents an original work that analyzes whether banks with higher transparency in social-environmental policies better safeguard financial stability. Some countries, such as Brazil, have their potential for sustainable policies spotlighted due to their green territory and diverse natural ecosystems. Besides having green potential, Brazil is a developing country with a well-developed financial system. These characteristics make Brazil one of the best laboratories for studying the relationship between transparency in social-environmental policies and financial stability.

This paper investigates the interplay between consequences in restorative practices (RP) and the synergies with responsive classroom, particularly in international schools. Addressing critics who deem RP a “soft option”, the study defines “restorative consequences” within the RP framework. It analyses literature and three school policies, focusing on international school needs. Emphasising the importance of accountability, the paper explores the role of logical consequences in preventing perceived permissiveness. By comparing RP and Responsive Classroom, it seeks to guide school leaders in aligning transformative change with their vision and values. This paper aims to enhance understanding, offer practical insights and address challenges in RP implementation.

This research delves into the relationship between RP and consequences in international schools, addressing concerns about RP’s perceived lack of accountability. It defines “restorative consequences” within the RP framework, examining RP integration into school policies. Through a literature review and analysis of three RP policies, the study extracts insights for international schools, emphasising the role of logical consequences in preventing perceived permissiveness. In addition, a comparative evaluation of responsive classroom and RP identifies effective models for transformative change. The research aims to empower international school leaders with informed decision-making, offering insights into challenges and strategies for effective RP implementation in alignment with institutional values.

In delving into the positive discipline approach advocated by responsive classroom, it becomes evident that there exists a potential synergy between various disciplinary systems. Emphasising logical consequences as a pivotal component in school behaviour policies, it is crucial to apply them through the lens of social discipline window (SDW), specifically the “with” approach, incorporating both high levels of support and accountability. Recognizing this dynamic is essential as the authors endeavour to construct effective policies that not only align with responsive classroom values and methods but also prove practical in real-world application. Furthermore, within the international context, responsive classroom has demonstrated its ability to address the social and emotional needs of third culture kids. This revelation presents compelling grounds for the adoption of responsive classroom in international schools contemplating systemic transformations.

The study acknowledges limitations stemming from the reviewed RP policies, primarily the exceptional one derived from a large, well-supported school district, which may not be universally applicable, especially in diverse international schools. The potential for reputational damage to RP exists if policies lack comprehensive detailing and troubleshooting for varied classroom scenarios. Teacher testimonials carry significant weight, necessitating greater involvement in RP training and research. International schools face unique challenges in achieving staff “buy-in”, requiring culturally responsive training to overcome Western-centric perceptions. The clash of RP with authoritarian cultures poses challenges, emphasising the need for clear values.

While the exemplary RP policy reviewed is from a large, well-supported school district, this may not apply universally, particularly in international schools with diverse affiliations. To safeguard RP’s reputation, detailed policies addressing classroom nuances are crucial. Recognising the influence of teacher testimonials and involving educators in RP training and research is pivotal. International schools face a unique challenge in ensuring staff alignment with RP, requiring culturally responsive training to dispel Western-centric perceptions. Acknowledging RP’s clash with authoritarian cultures, schools must establish clear values. Drawing from educational theorists, future RP research should explicitly explore the consequences–RP relationship, enhancing the understanding of the SDW

The research’s social implications emphasise the need for transparent and detailed RP policies to prevent reputational damage and rejection. Recognising the influence of teacher testimonials, active involvement of educators in RP training is crucial. For international schools, culturally responsive training is vital to overcome Western-centric perceptions and ensure staff alignment. The study underscores the challenge of RP conflicting with authoritarian cultures, emphasising the importance of clear values. Furthermore, it advocates for a nuanced dialogue on the consequences–RP relationship to enhance understanding within the SDW. These implications stress context-specific and inclusive approaches for effective RP implementation in diverse educational settings.

The research offers significant originality by addressing the underdeveloped literature on the role of RP in international schools. It contributes novel insights by defining “restorative consequences” within the RP framework and examining the interplay between consequences and RP in school policies. The comparative evaluation of Responsive Classroom and RP adds a distinctive dimension, guiding international school leaders in transformative decision-making. Moreover, the study advocates for a culturally responsive approach, challenging Western-centric perceptions. This unique focus on consequences, accountability and cultural considerations positions the research as a pioneering contribution, offering valuable perspectives for effective RP implementation and policymaking in diverse educational settings.

The purpose of this study is to discuss the most relevant literature related to the adoption of International Public Sector Accounting Standards (IPSAS) in the public sector in developed and developing countries, identifying the constraints and stimuli they represent in the implementation of the public accounting reform. It also presents future research proposals on the factors identified.

The methodology is based on a systematic review of the literature described by Moher et al. (2009). The final sample includes 90 academic papers published from 2000 to 2022.

The main findings indicate that there are differences between constraints and stimuli in the implementation of accounting standards between developed and developing countries. In terms of constraints, the main factor in developed countries is the lack of training, whereas in developing countries it is the limitation on financial resources. In addition, the results demonstrate that in developed countries the factors that most encourage the implementation of accounting standards are modernization and improvement of accounting, while in developing countries, encouragement comes mainly from external and internal pressure.

This study helps countries and institutions to learn from experience and better prepare for the accounting reforms of public administration that they will undertake. Managers of public organizations may be willing to make decisions in the adoption of IPSAS if they take into account the factors established herein.

This study helps countries and institutions to learn from the experience, better prepare for the public administration accounting reforms that they will undertake and add greater transparency in the accountability of public accounts to citizens.

In addition to previous studies, this study addresses a number of factors perceived by those involved in the implementation of IPSAS in developed and developing countries and provides a robust research agenda to pursue during the coming years, as there are several important unexplored questions that invite further research.