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This study aims to investigate the correlation between a CEO's business background and the readability of financial statement footnotes in Indonesia.

This study utilizes a sample period spanning from 2010 to 2018 and employs various statistical tests, including Propensity Score Matching (PSM), Coarsened Exact Matching (CEM) and the Heckman Model, to demonstrate that it can address issues of causality and endogeneity without introducing bias.

As a result, the findings of this study indicate a statistically significant negative relationship between CEOs with busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more likely to have financial statement footnotes that are easier to read.

These findings hold significance for clarifying research related to the challenges of contextual analysis in financial statement footnotes, which are distributed by companies on a sentence-by-sentence basis.

The practical implications of the findings pertain to actionable steps that management can undertake and also offer regulators opportunities to monitor the potential for standard setting.

Based on the results presented, the authors are optimistic that the findings will pave the way for broader research on the impact of a busy CEO, encompassing not only financial aspects but also non-financial dimensions. The growing popularity of readability is driven by the proliferation of textual reports that pose challenges in analysis and raise numerous inquiries.

This study aims to use a theoretical-based case study of two distinct ownership groups of the Jack Daniel’s brand to explore how rhetorical history (i.e. malleability of the past for strategic goals) may evoke and capitalize on different forms of nostalgia. Within, the authors configure four forms of nostalgia (i.e. personal, historical, collective and cultural) from the individual or collective interaction and level of direct experience one has with the past as lived or happened.

This study uses an historical research approach which involved the identification of primary and secondary sources, facility tour, source criticism and triangulation to create themes of rhetorical history infused with nostalgic narratives using compelling evidence through rich description of this fusion.

The findings reveal how nostalgia-driven narratives reflecting different collective longing for the re-creation of an American Paradise Lost used by Jack Daniel (i.e. the man) and later but differently by Brown-Forman. This study uncovers how the company’s inherited past was used rhetorically throughout its history, beginning with the nostalgic story of Jack Daniel and the distillery’s nostalgically choreographed location in Lynchburg, Tennessee. This study delves into this setting to highlight the importance of symbols, details, emotional appeals and communications for collective memory and identity development and to showcase the ways in which they are influenced by different types and forms of nostalgia.

This study adds to a limited number of studies focused on understanding the impact of founders on an organization’s brand and how that is malleable. This study responds to scholarly calls to study the influence of sequenced historical rhetoric on an organization and highlight the relevance of social emotions such as nostalgia for rhetorical history. Finally, the theoretical contribution involves the advancing and construction of a theory typology of nostalgia previously proposed by Havlena and Holak in 1996.

Solo travelling has been one of the rising types of travelling, especially after the pandemic. This study is focused on solo female travellers and aims to present a comprehensive literature review on solo travelling. For this aim, a detailed literature review is performed. The significance of this study lies in the recent developments in countries like Iran regarding women's rights, and it needs to be understood that women are powerful, and they can prove that by travelling solo. This study is aimed to contribute to women's empowerment because it is important to set various examples and pave the way for the next generations towards a more free, enlightened, conscious and modern future. As a segment, solo female travellers need to be characterised in terms of their demographics and motivations for solo travelling, and destinations should take precautions for their safety and security to be represented and promoted as a safe and modern location where the freedom of each individual is secured.

This study explores the role of organisational culture in promoting collective coping strategies in construction project teams in the United Arab Emirates (UAE). Three collective coping strategies were examined, including problem-focused, relationship-focused and emotion-focused coping strategies.

O'Reilly et al.’s (1991) organisational culture profile (OCP) assessed organisational culture values. Data were collected through an online questionnaire from practitioners in the United Arab Emirates (UAE) construction organisations.

The findings show a high correlation between competitiveness culture values and problem-focused team coping strategy. Relationship-focused team coping strategy was found to have a high correlation with emphasis on rewards and performance orientation values. Conversely, an emotion-focused team coping strategy correlates highly with competitiveness, supportiveness and emphasis on rewards cultural values.

The cross-sectional design of the survey and the UAE context may present limits to the generalisability of findings.

Limited attempts have been made to study collective coping in construction project teams. The study paves the path for exploring emergent socio-psychological concepts in construction organisations, including the impact of organisational culture on team collective coping with adverse events.

Understanding the pivotal impact of culture on successful team coping provides managers with valuable insights into managing situational adversity in construction project teams.

Integrating and advancing social sustainability is foundational to achieving the urban sustainable development goals. Given the rapid transformation of cities in the Mediterranean region, this study sought to assess residents' evaluation of social sustainability in two socio-spatially diverse neighbourhoods of metropolitan Istanbul.

A questionnaire survey, adapted from an empirically well-tested and robust social sustainability framework, was used to collect data from 197 residents from Balat and Rasimpasa neighbourhoods in Metropolitan Istanbul. The study then employed quantitative analytical techniques such as independent sample t-tests and Pearson correlation to analyse the sample data.

In both neighbourhoods, accessibility and participation were ranked the highest and lowest dimensions of social sustainability, respectively. However, the t-test analysis revealed a statistically significant difference between the two neighbourhoods regarding social networking and interaction, safety and security and participation. The differences align with emerging studies on urban social sustainability in the Mediterranean and European cities that when considered from urban spatial contexts, significant differences emerge from a social network and safety perspective.

Our study invites urban planners and policy makers attention to and emphasise on lowly evaluated social sustainability dimensions such as participation in their efforts to promote sustainable urban development at the neighbourhood level. We reason that opening the decision-making process to include diverse voices and experiences of residents through participatory workshops might offer opportunities for context-specific, citizen-led urban planning and design strategies that are socially sustainable.

Previous studies have not fully accounted for how various socio-spatial contexts at the neighbourhood level shape differential evaluation of social sustainability. This paper extends the emerging work on urban social sustainability by situating residents’ evaluation of social sustainability indicators across two unique neighbourhoods with gridded and organic spatial characteristics in Istanbul. This paper is an important addition to ongoing work on how spatial organisation of neighbourhoods can influence experiences of social sustainability from an urban planning and design perspective.

The entrepreneurial intention of employees refers to the motive of those who work in a company to resign and start their businesses instead of continuing to be wage earners. It is one of the under-studied aspects of entrepreneurship research. Accordingly, this research paper aimed to find out whether perceived person–organization fit was related to the entrepreneurial intentions of employees and whether perceived workplace ostracism and loneliness mediated this process.

A cross-sectional study was conducted to achieve the purpose. The data were collected through a questionnaire technique from a total of 572 employees. Participants were from 20 different provinces of Turkey and 27 different sectors. Hypotheses were tested through the structural equation modeling technique.

Findings indicated that a lack of perceived person–organization fit resulted in entrepreneurial intention. Workplace ostracism resulted in workplace loneliness. Workplace ostracism and loneliness significantly mediated the relationship between perceived person–organization fit and entrepreneurial intention.

To the best of authors’ knowledge, this study was the first to establish and test the relationships between person–organization fit, entrepreneurial intention, workplace ostracism and loneliness. In this regard, findings can benefit researchers and practitioners in better figuring out why some employees leave their companies to start their businesses while others do not.

Despite the burgeoning popularity of virtual gifting in live streaming, research lacks an in-depth understanding of the drivers behind this behavior. Using para-social relationship (PSR), this study aims to capture viewers’ lively social feelings toward the streamer as the key factor leading to the purchase behavior of virtual gifts. It also aims to establish a theoretical link between PSR and viewers’ holistic experience in live streaming as captured by cognitive absorption and aims to investigates the role of technological features (i.e. viewer–streamer and viewer–viewer interactivity, streamer-level and viewer-level deep profiling and design aesthetics) in shaping viewers’ experience.

Based on 433 survey responses, this study employs a combination of structural equation modeling and neural networks to offer valuable insights into the relationships between the technological environment, viewer experience and viewer behavior.

Our results highlight the salience of PSR in promoting the purchase of virtual gifts through cognitive absorption and the importance of the technological environment in eliciting the viewer experience. This study sheds light on the development of PSR in a technological environment and its relationship with cognitive absorption.

By applying PSR to conceptualize viewers’ perceived connection with the streamer, this study extends the research on purchase behavior in the non-shopping context by providing an enlightened understanding of virtual gift purchase behavior in live streaming. Moreover, by theoretically linking PSR with cognitive absorption, virtual gift purchase and technological features of live streaming, it enriches the theory of PSR and bridges the gap between the design practice of supporting the IT infrastructure of live streaming and research.

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.