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This study aims to examine living preference and tenure among millennials, with a particular focus on the impact of ethnic and cultural diversity on housing outcomes including observed homeownership inequalities.

Using the individual panel data from three waves in American Housing Survey, 2015–2019, this study compares the likelihood of co-residing among Asian and Hispanic millennials with non-Hispanic white millennial peers. Furthermore, this study estimates the effect of co-residence on homeownership across generational and ethnic backgrounds.

This study finds a preference for coresident adult familial households among foreign-born Asian and Hispanic millennials, and US-born Hispanic millennials when compared to their non-Hispanic white millennial peers. The results are robust after considering neighborhood selection bias, affordability and education. The effect of co-residence on ownership is significant and positive, suggesting this living arrangement contributes to homeownership across all generational and ethnic groups.

Housebuilders should be aware of Asian and Hispanic millennials’ increased appetite for extended family living arrangements and consider increasing the physical size of affordable or workforce-oriented rental housing and new single family construction to accommodate more adult co-living arrangements.

This study provides a more comprehensive understanding of the role ethnic and cultural diversity has on millennial adult living preferences and its generational differences, which is not just “boomeranging” as identified by previous literature, contributing to the growing interest in the housing research on the effect of ethnic diversity and culture on millennials’ homeownership rates.

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.

This paper aims to examine and compare the dividend ratios’ statistical and economic ability to predict the equity premium in the UK and US markets and two US sub-indices (S&P 500 Growth and S&P 500 Value).

In this paper, the authors use the linear regression models to examine the dividend ratios’ statistical ability to predict the equity premium. The in-sample and out-of-sample approaches, including Diebold and Mariano (1995) statistics, and Goyal and Welch’s (2003) graphical approach, are used. Also, the mean-variance analysis is used to test the economic significance.

The paper findings indicate that the dividend ratios have in-sample and out-of-sample predictive abilities in both UK and US markets and both US sub-indices. However, the results show that the dividend ratios have a less impressive predictive ability in the US market compared to the UK market and less in the US value index than the US growth index. This could indicate that there is no relation between the number of companies that distribute dividends in each index and the informativeness of dividends ratios. Furthermore, the tests show the dividend ratios’ predictive ability departure during particular periods and in some indices.

Results and implications of this research are exclusively applied to the US and UK markets. These results can also be applied with caution to other markets, taking into consideration the distinctive characteristics of these markets.

Results revealed in this paper imply that the investors in any of the indices may experience economic gain by adopting a dynamic trading strategy using the information content of the dividend ratios prediction models instead of the benchmark model, which is the prevailing simple moving average model.

This paper adds value through testing the prediction models’ economic significance in two well-developed markets, in addition to exploring the relationship between the number of companies distributing cash dividends and the dividends ratio prediction ability. Unlike most of the previous studies in which dividend ratios’ prediction ability is attributed to the number of companies that distribute dividends in the market, this paper denied this interpretation by studying two S&P 500 sub-indices. To the best of the authors’ knowledge, this is the first study to test the prediction models’ ability for these sub-indices.

This study aims to investigate how work overload, resulting from full-time telecommuting, aggravates telecommuting accounting professionals’ burnout via the mediation of work exhaustion. Further, the study also tests the conditional moderation effect of psychological capital on the association between work exhaustion and burnout, proposing that it becomes least severe for employees who perceive a high level of psychological capital.

The research was conducted using a sample of 322 employees from Big Four accounting firms, and the measurement model was established using confirmatory factor analysis. Hypotheses were tested using structural equation modeling and model-14 in the PROCESS Macro for SPSS.

The results confirmed that work overload directly and indirectly (via the mediation of work exhaustion) aggravates employees’ burnout. However, psychological capital negatively conditions the mediating effect of work exhaustion on burnout such that the aggravating effect of work overload on burnout, via the mediation of work exhaustion, gets least severe (insignificant) for those employees who perceive a high level of psychological capital.

The study contributes to the literature on work overload-induced “work exhaustion burnout” association and offers suggestions for implications.

This study aims to investigate mechanisms and boundary conditions of the impact of customer engagement strategies (CESs) on customer loyalty (CL) based on goal-framing and well-being theory.

Through a three-stage, time-lagged research design, 246 valid samples were obtained. This study tested and validated the proposed framework using hierarchical regression analysis and a moderated mediation procedure.

First, CESs have a significant positive impact on CL. Second, consumer well-being (CWB) partially mediates the CESs–CL relationship. Third, information processing style (IPS) moderates the impact of CESs on CWB, with a more pronounced effect observed under the affective processing style. Finally, IPS further moderates the indirect effect of CESs on CL, indicating that CESs enhance CL through increased CWB, particularly under the affective processing style.

Revealing the pivotal role of CESs in enhancing CL at the corporate level helps bridge the gap between companies and customers, thereby facilitating the establishment of long-term cooperative relationships. Additionally, introducing the concept of CWB into the study of CL offers a novel perspective for understanding customer behavior.

The present study aims to identify significant barriers to adopting prefabricated construction (PFC) in developing economies using a study in Sri Lanka and develop an integrated strategy framework to mitigate and overcome the obstacles.

The research process included a comprehensive literature review, a pilot study, a questionnaire survey for data collection, statistical analysis and a qualitative content analysis.

Ranking method revealed that all 23 barriers were significant. Top significant barriers include challenges in prefabricated component transportation, high capital investment costs and lack of awareness of the benefits of PFC among owners/developers. Factor analysis clustered six barrier categories (BCs) that fit the barrier factors, explaining 71.22% of the cumulative variance. Fuzzy synthetic evaluation revealed that all BCs significantly influence PFC adoption in Sri Lanka. Finally, the proposed mitigation strategies were mapped with barriers to complete the integrated framework.

The study outcomes are relevant to construction industry stakeholders of Sri Lanka, who are keen to enhance construction efficiencies. The implications can also benefit construction industry stakeholders and policymakers to formulate policies and regulations and identify mitigation solutions.

The study provides deeper insights into the challenges to adopting prefabrication in South Asian countries such as Sri Lanka. Furthermore, the integrated framework is a novel contribution that can be used to derive actions to mitigate barriers in developing economies.

The aim of this study is to develop a new multidimensional index to measure export potential of textile firms by using firm-level data.

After a conceptual model, a structural equation model is developed with five dimensions and 27 observed variables based on resource-based view theory. The measurement model is solved by Linear Structural Relations (LISREL) with maximum likelihood algorithm by using data collected from 454 textile firms in Türkiye.

In this study, a new multidimensional index that measures export potential of textile firms is developed. With the proposed model, the export potential of textile firms can be calculated numerically with the five dimensions: Resources, Dynamism, Knowledge, Innovation and Sustainability. The comparison of the output of the proposed model with the control variable, firm’s actual export values, shows a significantly high success ratio of 90.76%.

The model is applicable for textile firms at different export levels, regions and sub-sectors. The Export Potential Index for Textile Industry model is verified by using Turkish textile industry data. The robustness of the model may be increased by verifying the model by using some other countries data. This model can be implemented to other industrial sectors with some modification of the dimensions and variables.

The proposed model will contribute to the firms by calculating their export potential in five dimensions with their own variables numerically. The model will help firms to develop strategies to increase their export potential and to the governmental and industrial organizations to develop incentives policies.

This paper fills the gap in the literature by proposing a multidimensional index that determines a firm’s export potential numerically by using firm-level data.

This systematic literature review investigates the phenomenon of board multiple directorships and its implications for corporate governance and organisational performance.

The study adopts a systematic approach, which involves identifying and analysing relevant research papers on board multiple directorships. This study synthesises the latest research findings to gain insights into the determinants and consequences of multiple directorships. The sample literature was collected from the Scopus database from year 2000 till 2023.

The review reveals several key findings. Firstly, multiple directorships have both positive and negative implications for corporate governance. They can bring value by providing directors access to valuable information and resources from different companies, enhancing board functions and improving firm performance. However, there is a concern that overworked directors may not effectively fulfil their fiduciary responsibilities on any board, compromising their monitoring abilities.

This study contributes to the existing body of knowledge by comprehensively reviewing multiple board directorships research and their impact on organisations. This study synthesises the latest research findings and offers valuable insights into the determinants and consequences of this practice. Also, this study highlights the need for effective corporate governance practices that balance multiple directorships’ benefits and potential drawbacks. The study also identifies research themes and suggests potential areas for future research, contributing to the advancement of understanding in board multiple directorships.

E-procurement has the advantage of improving the overall performance of construction project delivery. The purose of this study is to uncover the factors influencing e-procurement acceptance in the public sector of Ghana’s construction industry (GCI). Using an extended unified theory of acceptance and use of technology (UTAUT 2), variables that promote the acceptance of e-procurement in GCI were explored.

Data was collected using a mixed method strategy. In the first stage, a semi-structured interview was used to collect, assess and optimize the UTAUT2 model. Thematic analysis was used on the qualitative data, leading to modification of the proposed UTAUT2 model. The study subsequently used a questionnaire survey using the extended UTAUT2 model. Survey data was analyzed using structural equation modelling (SEM), leading to the identification and validation of factors that facilitate e-procurement acceptance in Ghanaian construction as well as the impact of these factors.

The findings of the study reveal that five independent constructs of the proposed UTAUT2 model significantly affects the behavioural intention of practitioners to accept and use e-procurement in the construction industry in Ghana.

The study will be of utility to government agencies, contracting organizations and other construction stakeholders in developing policy and programmes to support e-procurement acceptance within the sector.

This is a new extended UTAUT2 model that is applicable to technology acceptance within the public sector in sub-Saharan Africa.

Psychiatric patients’ post-treatment identities are one of the potent indicators reflecting the efficacy of the medical intervention. This study aims to explore how psychiatric patients construct their post-treatment social identities through a gender lens.

This study used a descriptive phenomenological approach, and in-depth interviews were undertaken on 29 informants with experience of psychiatric treatment for at least one year and who are in the remission stage. The lived experience of each informant was scrutinised, which covered how psychiatric post-treatment affects and alters their personal life, work and social relationships. Data collected were then analysed using thematic analysis.

The result found two mutually reinforced identities, namely, self-empowerment and resilience emerged from their experience with psychiatric post-treatment. Firstly, self-empowerment themes include acceptance of the disorders, meaningful choices, assertiveness and helping others. Such self-empowerment attributes enabled them to negotiate with the doctors during the treatment and also with their family members and partners. Secondly, psychiatric post-treatment allows them to be resilient; their good feeling of being liberated from the symptoms while allowing them to partake in a normal lifestyle. Meanwhile, gender differences were found to have diverse meaning-making that positively impacted their lives, particularly among female informants.

Firstly, the data collection was only made in two states in North Peninsular Malaysia; hence, it would be biased in this sense to generalize to a larger population. At the same time, a prevalent study could be undertaken to view the pervasiveness of mental illness among Malaysians. Secondly, the study did not investigate the social institutions that are linked to the relief of psychiatric patients in the country. Thus, there is a grey area on how at the systemic level aid is given to the patients and the impact of such action.

A rigour campaign on promoting mental health should be undertaken to create an inclusive environment for the patients. This is consistent with the aspiration of deinstitutionalization and the Shared Prosperity Vision 2030 agenda by the Malaysian government. This is a call for an allotment in special education, training, and funding, employment, housing and other aspects that are significant for their livelihood.

The findings discovered that their social environment primarily caused the depression suffered by the patients. The remark is particularly true for female informants who had very little control over their lives and bodies. Hence, health professionals should consider practicing cultural and gender-sensitive treatment for these patients. Such treatments are to avoid re-discriminating, or re-victimisation feelings to occur during the treatment.

Patients’ post-treatment social identity construction is seldom reported systematically through a gender lens. This study is one of the early efforts on gender lens that allow one to understand how it influences social structures and institutions, especially in the Malaysian realm.