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Detecting O₂ gas in a confined space at room temperature is particularly important to monitor the work process of precision equipment. This study aims to propose a miniaturized, low-cost, mass-scale produced O₂ sensor operating around 30°C.

The O₂ sensor based on lanthanum fluoride (LaF₃) solid electrolyte thin film was developed using MEMS technology. The principle of the sensor was a galvanic cell H₂O, O₂, Pt | LaF₃ | Sn, SnF₂ |, in which the Sn film was prepared by magnetron sputtering, and the LaF₃ film was prepared by thermal resistance evaporation.

Through pretreatments, the sensor’s response signal to 40% oxygen concentration was enhanced from 1.9 mV to 46.0 mV at 30°C and 97.0% RH. Tests at temperatures from 30°C to 50°C and humidity from 32.4% RH to 97.0% RH indicated that the output electromotive force (EMF) has a linear relationship with the logarithm of the oxygen concentration. The sensitivity of the sensor increases with an increase in both humidity and temperature in the couple mode, and the EMF of the sensor follows well with the Nernst equation at different temperatures and humidity.

This research could be applied to monitor the oxygen concentration below 25% in confined spaces at room temperature safely without a power supply.

The relationship between temperature and humidity coupling and the response of the sensor was obtained. The nano-film material was integrated with the MEMS process. It is expected to be practically applied in the future.

This study investigates the interaction between organizational strategic factors (Leadership and management support [LMS] and green learning orientation [GLO]) and green innovation performance (GIP), through the lens of resource-based view (RBV) theory. It examines both the direct and indirect impacts of these factors on GIP via green knowledge management (GKM), and explores how green absorptive capacity (GAC) enhances these relationships.

Using Partial least squares structural equation modeling (PLS-SEM) and moderated mediation analysis, we analyzed responses from 419 individuals across 154 manufacturing firms in Pakistan to understand these dynamics.

Results show that LMS and GLO significantly affect GIP, both directly and indirectly, through GKM. Furthermore, GAC intensifies the impact of GLO on GKM and the influence of GKM on GIP, indicating a moderated mediation effect.

Highlighting the importance of LMS, GLO, GKM, and GAC, the study suggests that focusing on these areas can help firms align their strategies with sustainability goals, enhancing their GIP. These insights can guide policymakers in creating supportive strategies for businesses to improve their GAC, facilitating better knowledge adoption and application.

The research contributes to the RBV theory by clarifying the role of strategic organizational factors in enhancing GIP within manufacturing firms, offering a clearer path to achieving sustainability goals.

Drawing upon social cognitive theory, this study aims to investigate the potential predictors and consequences of social media health-misinformation seeking behavior during the coronavirus (COVID-19) pandemic.

Using a sample of 230 international students studying at Wuhan University and Beijing Language and Cultural University, China, this study employs structural equation modeling to analyze the collected data.

The results indicate that personal factors such as lack of health information literacy, environmental factors, information overload and social media peer influence have a significant effect on behavior, namely social media health-misinformation seeking behavior, which further influences outcomes, namely social media users' anxiety during the COVID-19 pandemic. In addition, both lack of health information literacy and social media peer influence have significant and direct effects on social media users' anxiety. However, the direct effect of information overload on social media users' anxiety is insignificant.

First, this study contributes to the literature on the individuals' social media health-misinformation seeking behavior, its precursors and its consequences, specifically on their mental healthcare during a pandemic situation. Second, this research is one of the pioneer studies that extend social cognitive theory to the context of social media health-misinformation seeking behavior and users' anxiety relationship.

The study aims to explore the impact of tacit knowledge sharing (TKS) factors and its consequences in the form of technological innovation capabilities (TICs) within Pakistani software small–medium enterprises (SSMEs).

Drawing upon the social exchange theory (SET), the study used a quantitative approach and structural equation modeling (SEM) to test hypotheses with 220 valid data collected from 23 Pakistani software SSMEs.

The peer influence (PI) has positive and significant effect on collaborative culture (CC), willingness to share tacit knowledge (WSTK) and TICs. Organizational trust (OT) has a positive and significant impact on CC and TIC. Whereas, CC possessed positive and significant effect on WSTK and insignificant on TIC. Furthermore, WSTK has positive and significant effect on TIC. Finally, WSTK partially mediates the relationship between PI and TIC whereas WSTK fully mediates the relationship between CC and TIC.

The study enriches the research on knowledge sharing and TIC. This research investigates the precursors of tacit knowledge-sharing willingness and their consequences in software SMEs; future studies need to examine tacit knowledge-seeking willingness and its consequences not only in software enterprises but also in other industrial sectors. Besides, it needs to evaluate types of innovative capabilities in software SMEs.

The study suggested that the practitioners need to strengthen TKS in the form employees’ updated skills and expertise which ultimately fosters software enterprise’s innovative capabilities to attain competitive advantages in a specific industry.

This research is one of the few studies to examine the potential antecedents of WSTK and their final effects within software SMEs in the form of TICs. As currently it is observed, an incredible increase of skills oriented innovations in firms particularly in the software domain and IT industry. Therefore, this study emphasizes how PI, OT and WSTK positively affect TIC of Pakistani software SMEs. However, the study could be considered as a guideline for the academia and practitioners who attempt to strengthen the technological innovations capabilities in software SMEs.

This study aims to determine whether knowledge creation processes (KCPs) – knowledge exchange and knowledge integration affect digital innovation (DI), including information technology (IT)-enabled capabilities (ITECs) as a mediator and absorptive capacity (AC) as a moderator.

With a survey data set of 390 employees from Pakistani software small- and medium-sized enterprises (SMEs), the current study employed Structural Equation Modeling (SEM) using Smart Partial Least Squares to estimate the structural relationships in the conceptual model.

The results confirm that KCPs – knowledge exchange and knowledge integration positively enhance software SME's DI; ITECs play a partial mediating role in the linkage between KCPs and DI; AC positively moderates the relationship between knowledge integration and ITECs, and ITECs and DI, while AC doesn’t moderate the relationship between knowledge exchange and ITECs. The AC positively moderates the mediating role of ITECs amongst KCPs (knowledge exchange and knowledge integration) and DI, respectively.

This research uniquely integrates the knowledge-based view and dynamic capability theory to present a comprehensive framework that explains the interdependencies between knowledge process, ITECs and AC in driving DI. This approach advances the understanding of how software SMEs can strengthen internal knowledge and IT resources to achieve superior innovation outcomes.

The purpose of this research is to examine whether board gender diversity reduces the agency costs of firms in the context of Chinese listed firms.

This paper uses a large sample of 23,340 firm-year observations of Chinese listed companies during 2004–2017. The authors use ordinary least squares regressions as the primary methodology with a wide range of methods to control for endogeneity and to check robustness, including the fixed-effect method, instrumental variable approach, lagged gender diversity measures, propensity score matching, Blau index, Shannon index and industry-adjusted measures of agency costs.

The evidence reveals that the participation of female directors in corporate board reduces agency costs, which correlates with conflicts of interest. Moreover, gender-diverse boards are more effective in state-owned enterprises (SOEs), in which agency issues are more severe. Female directors also provide better monitoring roles in more-developed areas. Finally, corporate boards that have a critical mass of female directors have a greater tendency to reduce agency costs as compared to their token participation. Overall, all findings support the validity of agency theory.

This study shows the economic benefit of female directors in the boardroom by reducing agency costs and by improving firms' governance structure. Regarding the government, which is gradually introducing board gender diversity policies, this study provides valuable pragmatic information for Chinese regulators on this issue.

This study extends the literature by providing evidence that gender diversity in boardroom matters for shareholders' wealth maximization. It provides novel evidence that a critical mass of female directors is more effective in reducing agency costs compared to a single female on the board, and that the effect of gender diversity varies in relation to ownership structure and region.

The abolition of slavery in the British Empire demanded a complete transformation of the global legal and political order. Focusing on British India, this chapter argues that this restructuring was, in and of itself, a vital racial project that played out on a global stage. Examining these dynamics over the nineteenth century, I trace how this project unfolded from the vantage point of the Bombay Presidency and the western coast of India, tightly integrated into Indian Ocean networks trading goods, ideas, and, of course, peoples. I show how Shidis – African origin groups in South Asia and across the Middle East – were almost the sole subjects of British antislavery interventions in India after abolition. This association was intensified over the nineteenth century as Indian slavery was simultaneously reconfigured to recede from view. This chapter establishes these dynamics empirically by examining a dataset of encounters at borders, ports, and transit hubs, showing how the legal and political regime that emerged after abolition forged novel configurations around “race” and “slavery.” Documenting these “benign” encounters shifts attention to the racializing dimensions of imperial abolition, rather than enslavement. Once “freed,” the administrative and bureaucratic apparatus that monitored and managed Shidis inscribed this identity into the knowledge regime of the colonial state resulting in the long-term racialization of Shidis in South Asia, the effects of which are still present today.

This paper aims to examine GCC companies' use of visual images to interplay modernity and globalism with tradition, Islam and local culture. The analysis aims to bring attention to the way that businesses in the GCC use visual images to engage with or influence debates in their societies concerning the tension between modernity, globalisation and traditional values in the Arab‐Islamic world.

The analysis is critical and discursive and based on a close reading of the visual images reported in the 2005 annual reports of companies listed on GCC stock markets.

The analysis suggests that GCC companies on many occasions used visual images to depict and represent the possibility of a successful profitable, modern and global business that is also sympathetic to tradition and operates within the framework of Islamic principles.

While visual images are increasingly used in companies' annual reports they have been largely ignored in accounting research. Furthermore, when this research manifests, it has been concerned with investigating Anglo‐American and Western contexts. This paper instead emphasises the significance of researching the use of visual images in a variety of contexts and locations. It critically and contextually explores the use of visual images in a largely unexplored, non‐Western and a significantly Islamic context.

Growing social concerns and ecological issues accelerate firms’ environmental, social and governance (ESG) engagement. Hence, this study aims to advance the existing literature by focusing on the interplay between institutional and firm governance mechanisms for greater ESG engagement. More specifically, the authors investigate whether public governance stimulates excessive ESG engagement and whether corporate governance moderates this relationship.

Using a sample of 43,803 firm-year observations affiliated with 41 countries and 9 industries, the authors adopt a country, industry and year fixed-effects regression analysis.

The authors find that public governance strength via its six dimensions stimulates excessive ESG engagement. This implies that firms in countries with strong voice and accountability, political stability, government effectiveness, regulatory quality, rule of law and control of corruption are more motivated for ESG engagement. Furthermore, corporate governance negatively moderates the relationship between all public governance dimensions (except political stability) and excessive ESG engagement. This implies that public governance and corporate governance are substitutes for encouraging firms to commit to ESG. Further tests reveal that whereas these results in the baseline analyses are valid for developed countries, they are not valid in emerging markets.

The findings support the interplay between institutional and agency theories. In countries with strong (weak) institutional mechanisms, corporate governance becomes weak (strong) in inciting greater stakeholder engagement. This implies that the public governance mechanism alleviates agency costs, rendering internal mechanisms of corporate governance noncompulsory for ESG engagement.

The findings suggest that emerging countries need to reinforce their institutions for greater accountability, regulatory quality and control of corruption, which will have a domino effect on firms in addressing stakeholder expectations. The results also advise emerging country firms to augment their internal monitoring mechanisms for greater stakeholder engagement, such as structuring boards and establishing corporate social responsibility mechanisms, committees and policies.

This study contributes to the recent literature investigating the role of corporate governance mechanisms in excessive ESG engagement. The study also explores whether public governance is associated with greater ESG involvement and provides a comprehensive analysis of the association between six indicators of public governance quality and excessive ESG practices in developed and emerging economies.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.