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This paper examines the effect of firms’ takeover susceptibility on the manipulation of financial statements through classification shifting.

The paper applies ordinary least squares regression (OLS) with fixed effects analyses to a sample of United States listed firms over the period 1992–2014. We use takeover index as a proxy for takeover susceptibility of firms, with high values representing higher takeover susceptibility and lower values representing lower takeover susceptibility.

The study finds that firms engage in classification shifting through core expenses, suggesting that takeover threats reduce the incentive to manage earnings through classification shifting. We also find that takeover susceptibility improves the monitoring mechanism for firms with low profitability because these firms have greater incentives to engage in classification shifting. Finally, we find that the Sarbanes–Oxley Act strengthens the monitoring mechanism influenced by takeover threats. Overall, the results provide evidence of the important role of takeover susceptibility in mitigating classification shifting. Our results are robust to a battery of sensitivity tests.

The results emphasise the disciplinary role of the legal environment around corporate takeovers. The study suggests that policymakers and regulators should be cognisant of antitakeover laws which may increase agency conflicts between managers and shareholders and promote managerial self-seeking behaviours such as classification shifting.

The paper highlights the important role of takeover threats as an external governance mechanism to mitigate classification shifting which is detrimental to investors’ value. From prior literature, this study is the first to provide evidence of the effect of takeover threats on classification shifting.

Health misinformation on social media threatens public health. A critical question that sheds light on the propagation of health misinformation across social media platforms revolves around identifying the specific types of social media users susceptible to this issue. This study provides an initial insight into this matter by examining the underlying psychological mechanism that renders users susceptible to health misinformation.

In this study, we developed an integrated model of susceptibility to health misinformation, drawing on the motivation-opportunity-ability theory and the elaboration likelihood model. We collected the data from a sample of 342 social media users in China. Furthermore, the fuzzy-set qualitative comparative analysis was adopted to examine the proposed model and uncover the causal recipes associated with susceptibility to health misinformation.

The results indicated that there are three configural types of users that are susceptible to health misinformation: the health-consciousness core-driven type, the popularity-driven core type and the dual-driven type characterized by both high health consciousness and information popularity. Among these, high health-consciousness and the reliance on information popularity-based pathways emerge as pivotal factors influencing susceptibility to health misinformation.

This study contributes to the social media literature by identifying various psychological traits that lead to social media users’ susceptibility to health misinformation. Additionally, the study provides comprehensive guidance on how to mitigate the spread of health misinformation.

The study aims to better understand the impact of susceptibility to social influence (normative and informational) on perceived risk and the consequent impacts on attitudes towards counterfeiting and intention to purchase counterfeit brands.

A single cross-sectional descriptive research was employed, and questionnaires were used to collect data from 361 counterfeit buyers. Structural equation modelling (SEM) based on partial least squares (PLS-SEM) was applied to analyse data and test the research hypotheses.

Results showed that normative susceptibility to social influence significantly increased attitudes towards counterfeiting but not purchase intention; its impact on intention was mediated by perceived risk and attitudes. Although information susceptibility to social influence increased purchase intention, it had no significant impact on attitudes and perceived risk.

The current study empirically explores the relationship between susceptibility to social influence and perceived risk in the context of non-deceptive counterfeit consumption, by integrating the foundations of the theory of planned behaviour (TPB) and social cognitive theory (SCT).

This study aimed to examine the impact of perceived risks of COVID-19 and users’ intention to continually use social media for COVID-19 information, thereby revealing social media users’ perceptions and behaviors regarding the pandemic.

The Health Belief Model was used to develop the research model. Data were collected from social media users in Korea using an online survey.

The findings showed that social media users’ intention to continually use social media for COVID-19 information explained 46.5% of the variance in their perceived severity, perceived susceptibility, perceived benefits, and perceived barriers. The degree of impact and relationships varied across the constructs. Two age groups were examined, and it transpired that perceived risks and perceived use were more highly recognized by young users than old users.

This study focused on Korean social media users, providing valuable insights but limiting its generalizability. The proposed research model and methodology can include participants from various countries or cultures to enhance global relevance and diversified perspectives on how perceived risks impact social media use for health information.

This study’s findings can be used to provide tailored health information services to those with different levels of perceived risks, social media use, and different age groups.

This study adopted the Health Belief Model to understand users’ perceptions of COVID-19 information on social media and examined users’ intentions to continue using social media as a channel for COVID-19 information.

Buildings respond differently to microbial invasion depending on the design, type of construction materials and finishes used and extent of exposure to climatic factors. However, in the hot-humid tropical environment of Nigeria, much is not known about how buildings with different types of façade finishes or claddings are liable to microbial decay. The purpose of this research is to investigate the susceptibility of buildings with different types of façade finishes to microbial decay in Enugu metropolis, southeast Nigeria.

A survey involving physical observation of purposively selected 383 buildings and questionnaire administration to their owners was carried out in the study area. The data were subjected to descriptive and logistic regression analyses.

Most of the 383 buildings sampled were less than 41 year and 47% of them had painted façade finishes followed by 25.1% with cementitious finishes. Around 63.4% of the buildings had their façade finishes or claddings colonised by microbes. Older buildings of 15 years and above and those with cementitious materials and paints as their predominant façade finishes were more likely to experience microbial decay than newer ones and those having refractory bricks, ceramic tiles, aluminium composite materials and plastics/polymers as their predominant façade finishes or claddings.

The study identifies the categories of buildings that are likely to be more susceptible to microbial decay; and thus contributes to research on how to slow down the rate of biodeterioration of building façade finishes or claddings in the hot-humid tropical environments.

This is the first study on the susceptibility of buildings with different types of façade finishes or claddings to microbial decay in the hot-humid tropical environment of Enugu metropolis, southeast Nigeria. It also provides a clue on the age at which buildings become more vulnerable to microbial decay in the study area.

Subjective well-being has attracted attention in relation to its impact on job satisfaction and performance. As a result, companies would do well to encourage positive emotions and minimize negative ones in the workplace. This study aims to examine the factors that contribute to emotional contagion in the workplace in Japan.

The study builds upon previous research on emotional contagion by considering both personal and professional events using vignette questions and multiple regression analysis. A large group of permanent Japanese employees is included in the study.

Emotional contagion in the Japanese workplace was found to be primarily influenced by the level of familiarity between sender and receiver, and to a lesser extent by the receiver’s emotional susceptibility, group climate and the hierarchical difference between sender and receiver. Contrary to past research in other countries, several hypothesized predictors had little or no effect on emotional contagion among Japanese employees, such as communication frequency or empathy.

Given the persistent labor shortage and aging population, it is crucial for Japanese companies to understand how positive and negative emotions are transmitted in the workplace. This knowledge can assist them in establishing a work environment that can optimize employee well-being, performance and retention.

While the antecedents of emotional contagion have been extensively studied, their effects within Japanese corporations remain underexplored. Thus, this research investigates the factors that can foster the contagion of positive emotions while mitigating the transmission of negative emotions within the Japanese workplace, thereby addressing the prevailing challenges faced by Japanese companies.

The purpose of this study is to examine the influence of perceived risk (perceived susceptibility and perceived severity), self-efficacy and individual differences (personal innovativeness and mobile payment knowledge) on consumers’ intention to use contactless mobile payment services (MPS). Additionally, it also empirically tested the moderating effect of hygiene consciousness in the proposed conceptual model.

The present research developed a conceptual model based on the health belief model (HBM) and diffusion of innovation theory (DOI) to empirically assess whether and how perceived risk, self-efficacy and individual differences influence consumer intention to use contactless MPS. The data was collected using the survey method from 251 smartphone users and analyzed with structural equation modeling. The moderating role of hygiene consciousness was studied in the relationship that self-efficacy and personal innovativeness shares with consumers’ intention toward contactless MPS.

The results of this study disclose that among all precursors of consumers’ intention toward contactless MPS, only perceived severity, self-efficacy, personal innovativeness and mobile payment knowledge positively affect consumers’ intention to use contactless MPS. However, the effect of perceived susceptibility on consumers’ intention toward contactless MPS was found to be non-significant. The results further depict that hygiene consciousness acts as a moderator in driving consumers’ intention toward contactless mobile payment services.

The HBM model and DOI, which incorporate perceived risk, self-efficacy, individual differences and hygiene consciousness, give light on the factors influencing consumer intention to use contactless MPS in a pandemic situation such as COVID-19. The study will provide useful insights to marketers on how to frame their strategies in the aftermath of pandemics, as the contactless mobile payment method may be perceived as a defensive behavior during and after pandemics.

The study will provide useful insights to marketers on how to frame their strategies in the aftermath of pandemics, as the contactless mobile payment method may be perceived as a defensive behavior during and after pandemics.

By uniting perceived risk, self-efficacy and individual differences with consumers’ intention toward contactless MPS in a conceptual model, along with examining the moderating role of hygiene consciousness, this work responds to the calls for upcoming research concerning mobile payment systems as means of future payment. Thus, it offers an understanding of particular consumer motivations that may guide consumers’ intention toward contactless MPS through the theoretical lens of HBM and DOI.

The purpose of the paper is to predict mapping of areas vulnerable to flooding in the Ourika watershed in the High Atlas of Morocco with the aim of providing a useful tool capable of helping in the mitigation and management of floods in the associated region, as well as Morocco as a whole.

Four machine learning (ML) algorithms including k-nearest neighbors (KNN), artificial neural network, random forest (RF) and x-gradient boost (XGB) are adopted for modeling. Additionally, 16 predictors divided into categorical and numerical variables are used as inputs for modeling.

The results showed that RF and XGB were the best performing algorithms, with AUC scores of 99.1 and 99.2%, respectively. Conversely, KNN had the lowest predictive power, scoring 94.4%. Overall, the algorithms predicted that over 60% of the watershed was in the very low flood risk class, while the high flood risk class accounted for less than 15% of the area.

There are limited, if not non-existent studies on modeling using AI tools including ML in the region in predictive modeling of flooding, making this study intriguing.

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

Researchers looking for ways to change the insecure behaviour that results in phishing have considered multiple possible reasons for such behaviour. Therefore, the purpose of this paper is to understand the role of optimism bias (OB – defined as a cognitive bias), which characterises overly optimistic or unrealistic individuals, to ensure secure behaviour. Research that focused on issues such as personality traits, trust, attitude and Security, Education, Training and Awareness (SETA) was considered.

This study built on a recontextualized version of the theory of planned behaviour to evaluate the influence that optimism bias has on phishing susceptibility. To model the data, an analysis was performed on 226 survey responses from a South African financial services organisation using partial least squares (PLS) path modelling.

This study found that overly optimistic employees were inclined to behave insecurely, while factors such as attitude and trust significantly influenced the intention to behave securely.

Our contribution to practice seeks to enhance the effectiveness of SETA by identifying and addressing the optimism bias weakness to deliver a more successful training outcome.

Our study enriches the Information Systems literature by evaluating the effect of a cognitive bias on phishing susceptibility and offers a contextual explanation of the resultant behaviour.