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This paper examines the role of purchasing in facilitating early supplier involvement in new product development (NPD) in contexts of technological uncertainty (TU). Taking a purchasing perspective, it develops a moderate model to explain the effects of supplier involvement on NPD performance and whether and how knowledge orchestration capability (KOC) and TU affect these relationships. Additionally, KOC drivers are defined.

A total of 317 usable questionnaires from Chinese high-technology firms were collected. Moderated multiple regression (MMR) was used to test all hypotheses. Resource orchestration theory (ROT) was the adopted theoretical lens.

Two forms of supplier involvement (as knowledge source and co-creator) were found to distinctly affect NPD performance and have potential substitutive relationships. Purchasing KOC positively moderates the relationships between forms of supplier involvement on NPD performance. TU strengthens the moderating role of purchasing KOC. Furthermore, purchasing status and supply complexity are important antecedents for purchasing KOC.

These findings serve as a blueprint for involving purchasing in technologically uncertain NPD projects and improve supplier NPD integration. Additionally, management should recognize the purchasing function's role and empower it to identify ideas, knowledge and solutions within supply networks.

This research contributes to the ROT by examining the role of purchasing KOC on supplier involvement in NPD performance, especially under TU. Moreover, it demonstrates significant and positive relations between purchasing department status and external supply complexity on its KOC.

This study aims to examine the impact of corporate social responsibility (CSR) on financial constraints (FC). Furthermore, the authors investigate the moderating impact of two key ownership variables, insider and institutional ownership, separately and their interacting effect on the CSR-FC relationship.

The study sample consists of 137 nonfinancial Pakistan Stock Exchange listed firms from 2010 to 2019. Firms’ participation in socially responsible activities is measured using a multidimensional financial approach, whereas FC are determined using the WW index. The findings were observed using the dynamic generalized method of moments model.

According to the findings, CSR has a negative impact on FC. In terms of moderating impact, the interactive variable of CSR and insider ownership does not affect FC, implying that when an insider owns a majority of shares, the negative relationship between CSR and FC is weaker. The findings demonstrate the entrenchment effect of insider ownership. In terms of the moderating effect of institutional ownership, CSR and institutional ownership have a significant but positive relationship with FC, implying that when powerful institutional investors are present, the negative relationship between CSR and FC disappears, demonstrating that higher institutional ownership leads to shareholder conflicts. Finally, the interactive variable of insider and institutional ownership has no statistically significant effect on the CSR-FC relationship. This insignificant relationship does not support the substitution or complementarity effect of corporate governance.

The authors measure CSR activities using a multidimensional financial approach; however, in the future, CSR should be measured using qualitative aspects such as content analysis to strengthen the findings. Because the research is limited to a single emerging economy, Pakistan, the generalizability of the findings is limited. In the future, this research could be replicated in other emerging economies in Asia, Africa and Latin America.

The findings of the study will assist regulatory authorities, investors, financial analysts and other stakeholders in better understanding CSR practices in Pakistani firms, as well as the role of CSR and two other important aspects of internal governance mechanisms, namely, insider ownership and institutional ownership, in the CSR-FC relationship.

Few studies in the literature investigate the impact of CSR on FC. To the best of the authors’ knowledge, this is the first study of its kind in an emerging market to empirically test this relationship and further investigate the role of insider and institutional ownership in this unexplored relationship.

Empirical studies, to date, show that financial inclusion (FI) enhances financial stability (FS) by promoting a large deposit base, reducing information asymmetry, and strengthening market power on the one hand, and leads to financial fragility by expanding credit without proper screening, increasing operational costs, and provoking borrowers' moral hazard on the other. Thus, the most important issue is to maintain FS while extending formal financial services to the impoverished and disadvantaged segments of society. Therefore, this paper investigates the efficacy of macroprudential regulations (MPRs) to align these policy divergences.

To accomplish the objective and facilitate policy implications, the authors use aggregated and disaggregated measures of both FI and MPRs, employ advanced econometric models that minimize endogeneity and ensure robustness, and investigate their joint effectiveness in upholding FS using data of 138 countries spanning the 2004–2017 years.

The findings indicate that the effectiveness of MPRs is instrument specific. Some MPRs that obstruct access to formal financial services, in particular, moderate the advantage of FI in achieving FS, while others boost the effect of inclusion in attaining financial sector stability. Therefore, prudence should be emphasized while designing MPRs as a tool for aligning the policy trade-off between FI and FS.

To the best of the authors knowledge, this paper extends previous empirical research by investigating the conditioning impact of MPRs in the FI-FS nexus.

This study proposes a portfolio of new venture signals that are likely to attract investors' attention in the context of an emerging market and examines how they work in combination to affect the likelihood of obtaining funding.

The authors use data on early-stage venture capital investments for high-tech start-ups in Turkey. The authors adopt a configurational approach and use fuzzy QCA and regression analysis.

The findings suggest that financing of new ventures in an emerging economy is shaped by signals of context-specific capabilities that are required to survive and thrive in this market environment alongside and in interaction with signals of general capabilities required for business success. Different combinations of these signals provide equifinal pathways to obtain funding. Furthermore, signals that differ in type and content interact in complex ways to affect investors' decisions.

The findings suggest that entrepreneurs with no prior experience in the emerging market context can increase their chances of obtaining funding by affiliating with a venture development organization. Another promising strategy is to form a founding team that includes members affiliated with a developed country together with members who have emerging market experience. Finally, entrepreneurs may consider combining signals of context-specific capabilities with signals of general capabilities as they work in a complementary way to attract funding.

This study addresses two major shortcomings of the literature on new venture signaling, first, by positing the emerging market context as a unique signaling environment and, second, by demonstrating the value of considering signals as portfolios with potential interdependencies.

This paper aims to explore how the role of the perception of good public governance reduces tax evasion (TE). Besides, this study investigates whether the nexus of public governance and TE differs between developed and developing economies.

Apart from the ordinary least squares (OLS) model, this study uses the linear mixed modeling technique. The World Governance Indicators and the multiple causes estimation (MIMIC) method are used to measure public governance. The shadow economy is used as a proxy for TE.

The results show that people's perceptions of public governance and the quality of government institutions are core elements that influence tax-evasion behavior. Besides, the rule of law (RoL) and political stability (PS) significantly impact tax-evasion behavior in developing countries. Nevertheless, the RoL, the control of corruption and PS are the most critical tax-evasion determinants among public governance indicators for developed countries. Regulatory quality shows a substantial positive relationship with TE in developed but not developing countries.

This paper provides a guide for policymakers on reducing tax-evasion behavior by paying more attention to maintaining the RoL and PS and fighting corruption. Additionally, this study highlights the importance of people's perceptions of the government's pursuit of the above policy-related improvements, which, in turn, affect their tax behavior.

To the best of the authors’ knowledge, this study is the first to explore the role of people's perceptions of improvements in public governance and how this can reduce TE behavior in developed and developing economies. Unlike prior studies, this study used the linear mixed model method, which is more advantageous than OLS and produces robust estimators.

This study examines how bilateral international trade among mandatory International Financial Reporting Standards (IFRS) adopter countries moderates the relation between IFRS adoption and firms’ financial reporting quality.

The authors use data from 2007 to 2015 and focus on publicly listed firms from non-European Union countries that adopted IFRS on a mandatory basis.

The authors find that the interaction between mandatory IFRS adoption and a country’s bilateral trade with other countries using IFRS is negatively and significantly related to accruals-based earnings management, which is an inverse measure of financial reporting quality. This result is driven by firms in less developed countries. The improvement in accounting quality is for firms located in countries that both fully and partially adopt IFRS. The authors also find a significant and negative coefficient for the relation between real earnings management and the interaction between mandatory IFRS adoption and a country’s bilateral trade with other IFRS countries in the post-global financial crisis period.

Overall, the authors’ results are consistent with the notion that the mandatory adoption of IFRS creates a positive externality where firms improve their accounting quality because increased financial statement comparability means that foreign customers and suppliers can monitor the quality of earnings more easily.

Due to the rapid development of artificial intelligence (AI) technology, increasing the use of AI in healthcare is critical, but few studies have explored the extent to which physicians cooperate with AI in their work to achieve productive and innovative performance, which is a key issue in operations management (OM). We conducted empirical research to answer this question.

We developed a conceptual model based on the ambidextrous perspective. To test our model, we collected data from 200 Chinese hospitals. One senior and one junior physician from each hospital participated in this research so that we could get a more comprehensive view. Based on the sample of 400 participants and the conceptual model, we examined whether different types of AI use have distinct impacts on physicians’ productivity and innovation by conducting hierarchical regression and post hoc tests. We also introduced team psychological safety climate (TPSC) and AI technology uncertainty (AITU) as moderators to investigate this topic in further detail.

We found that augmentation AI use is positively related to overall productivity and innovative job performance, while automation AI use is negatively related to these two outcomes. Furthermore, we focused on the impacts of the ambidextrous use of AI on these two outcomes. The results highlight the positive impacts of complementary use on both outcomes and the negative impact of balance on innovative job performance. TPSC enhances the positive impacts of complementary use on productivity, whereas AITU inhibits the negative impacts of automation and balanced use on innovative job performance.

In the age of AI, organizations face greater trade-offs between performance and technology management. This study contributes to the OM literature from the perspectives of operational performance and technology management in three ways. First, it distinguishes among different AI implementations and their diverse impacts on productivity and innovative performance. Second, it identifies the different conditions under which automation AI use and augmentation are superior. Third, it extends the ambidextrous perspective by becoming an early adopter of this approach to explore the implications of different types of AI use in light of contingency factors.

Compensatory consumption focuses on the psychological value of products. Special agricultural products have symbolic and social functions that effectively meet psychological needs and stimulate compensatory consumption behavior. The social commerce context not only enriches consumer experience but also influences consumer purchase decisions. This study constructs a model based on the elaboration likelihood model (ELM) and the stimulus-organism-response (SOR) theory to explore the mechanism of compensatory consumption behavior of special agricultural products in a social commerce context.

This study uses a two-stage method of partial least squares structural equation model (PLS-SEM) and fuzzy set qualitative comparative analysis (fsQCA) to analyze 523 valid samples collected through random sampling. PLS-SEM was used to examine the relationships and effects between the variables; fsQCA was used to conduct a cohort analysis between the variables to further reveal the complexity and diversity of compensatory consumption behaviors.

PLS-SEM indicates that product attributes and social affordances influence consumers’ triggering of compensatory consumption behavior for control and belongingness needs. fsQCA shows that there are three different modes, and the satisfaction of belongingness or control needs is a necessary condition for triggering compensatory consumption behavior.

There is limited research on compensatory consumption behavior specifically focused on special agricultural products. This study explores the influencing factors and mechanisms of compensatory consumption behavior related to special agricultural products. The occurrence of compensatory consumption behavior is not only influenced by product attributes but also by the social commerce environment. In marketing strategies, it is important to not only consider product characteristics but also pay attention to consumers’ social and psychological needs.

Research on the effect of executive equity incentives is equivocal. Based on agency theory, some scholars take the convergence of interest logic to highlight the benefits of executive equity incentives. In contrast, others adopt the entrenchment logic to emphasize the increased agency costs. This study attempts to reconcile the debate on executive equity incentives and integrates the opposing views to unveil how executive equity incentives impact corporate social responsibility (CSR) performance.

Using the panel dataset of Chinese A-share listed firms from 2006 to 2022, this study integrates the convergence of interest and entrenchment logic to examine how executive equity incentives affect CSR performance.

We find that the relationship between executive equity incentives and CSR performance follows an inverted U-shaped form. According to the convergence of interest logic, executive equity incentives reduce agency costs when allocating resources to engage in CSR activities and enable firms to increase their CSR investments, ultimately realizing increased CSR performance. After a threshold, however, the accumulation of extensive equity incentives causes the entrenchment effect, resulting in declined CSR performance. Our empirical results also shed new light on its contingent perspective – the inverted U-shaped relationship is attenuated when firms’ stock liquidity is high.

This study attempts to reconcile the debate on executive equity incentives and integrates the opposing views to unveil the inverted U-shaped relationship between executive equity incentives and CSR performance. Our study opens promising avenues for further research on corporate governance and CSR strategies.

Studies on developed economies showed that imposing taxes on animal-based foods could effectively reduce agricultural greenhouse gas emissions (AGHGEs), while this taxation may not be appropriate in developing countries due to the complex nutritional status across income classes. Hence, this study aims to explore optimal tax rate levels considering both emission reduction and nutrient intake, and examine the heterogenous effects of taxation across various income classes in urban and rural China.

The authors estimated the Quadratic Almost Ideal Demand System model to calculate the price elasticities for eight food groups, and performed three simulations to explore the relative optimal tax regions via the relationships between effective animal protein intake loss and AGHGE reduction by taxes.

The results showed that the optimal tax rate bands can be found, depending on the reference levels of animal protein intake. Designing taxes on beef, mutton and pork could be a preliminary option for reducing AGHGEs in China, but subsidy policy should be designed for low-income populations at the same time. Generally, urban residents have more potential to reduce AGHGEs than rural residents, and higher income classes reduce more AGHGEs than lower income classes.

This study fills the gap in the literature by developing the methods to design taxes on animal-based foods from the perspectives of both nutrient intake and emission reduction. This methodology can also be applied to analyze food taxes and GHGE issues in other developing countries.