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Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

This paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.

This study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.

The findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.

Recent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.

This research intends to investigate the determinants that affect consumers’ purchase intention of electric vehicles (EVs) in Malaysia using an extended theory of planned behaviour (TPB).

Survey data were collected with a sample size of 306. The research used SmartPLS 4.0 structural equation modelling tool to analyse the data. Reliability and validity tests (discriminant and convergent validity) were used and subsequently assessed the measurement and structural models. Mediation analysis was conducted to identify the role of the latent constructs.

The findings indicated that a green purchase attitude plays a complete mediation role in the effect of environmental knowledge on the purchase intention of EVs. In the same notion, the effect of price perception and availability of charging facilities on the purchase intention of EVs passes completely through perceived behavioural control. However, the subjective norm was an insignificant mediator of the impact between government support and EV purchase intention.

This paper helps to examine the latent constructs that impact purchase intention using environmental knowledge, government support, price perception and the availability of charging facilities. Successful green marketing and a sustainable consumerism framework are seen as a booster to promote the usage of EVs in Malaysia.

An extended TPB model has been employed in this research to study the effects of the above-mentioned constructs. The results show that most of the extended constructs are significant in explaining the purchase intention. The empirical results address the gap in the consumer green attitude and provide insight into this area of study.

Sustainability represents innovative elements in determining the profitability of real estate investments, among other factors, including the green component in real estate. Evidence from the literature has pointed out that incorporating green features into residential buildings can reduce operational costs and increase the building’s value. Although green real estate is considered the future trend of choice, it is still being determined whether prospective buyers are willing to accept the extra cost of green residential investment. Therefore, this study aims to investigate the effect of housing attributes and green certification on residential real estate prices.

The impact of the housing attribute and green certification in the residential sectors was assessed using a transaction data set comprising approximately 861 residential units sold in Selangor, Malaysia, between 2014 and 2022. Linear and quantile regression were used in this study by using SPSS software for a robust result.

The findings indicate that the market price of residential properties in Malaysia is influenced by housing attributes, transaction types and Green Building Index certification. The empirical evidence from this study suggests that green certification significantly affects the sales price of residential properties in Malaysia. The findings of this research will help investors identify measurable factors that affect the transaction prices of green-certified residential real estate. These identifications will facilitate the development of strategic plans aimed at achieving sustainable rates of return in the sustainable residential real estate market.

Specifically, this research will contribute to achieving area 4 of the 11th Malaysia Plan, which pertains to pursuing green growth for sustainability and resilience. This will be achieved by enhancing awareness among investors and homebuyers regarding the importance of green residential buildings in contributing to the environment, the economy and society.

The regression model for housing attributes and green certification on house price developed in this study could offer valuable benefits to support and advance Malaysia in realising its medium and long-term goals for green technology.

The abnormality of the month-of-the-year and Ramadan effects has extensively existed in the stock and other markets. The commercial strategy pattern and the computation of such predictable patterns in the market allow investors to make money. By using anomalies such as the month-of-the-year and the Ramadan effects on earnings management (EM), it is possible to achieve such a goal. This study aims to investigate the month-of-the-year effect and the Ramadan effect on the relationship between accrual earnings management and real earnings management (AEM and REM, respectively) and liquidity in the Iranian capital market.

This empirical analysis comprises a panel data set of 80 listed firms (400 observations) on the Tehran Stock Exchange from 2016 to 2020.

The findings exhibit that when AEM and REM increase, information asymmetry also increases. The simultaneous increase of these variables leads to a decrease in stock liquidity. Furthermore, the results indicate that the month-of-the-year and Ramadan effects intensify the negative relationship between AEM and REM with stock liquidity. Therefore, EM is affected by the investor’s behavior in specific months.

Anomalies caused by the Ramadan effect and the month-of-the-year effect on reducing liquidity in the Iranian stock market were confirmed. Investors can use these anomalies to identify predictable patterns, exchange securities according to those patterns and earn abnormal returns.

To the best of the authors’ knowledge, this is the first study that empirically examined the simultaneous effect of Gregorian and Islamic calendar anomalies on the relationship between EM and liquidity, and while helping managers and other readers, it can be the basis for future research.

The objectives of this study are twofold. Firstly, this study aims to examine the challenges of green public procurement (GPP) involvement among small- and medium-sized enterprises (SMEs) government suppliers. Secondly, it investigates the differences in the perceived challenges between the small- and medium-sized groups of companies.

The study draws on the quantitative method. The questionnaire was distributed to SMEs that supply green goods or services to the government and which are listed in the MyHijau directory. Using convenience sampling, a total of 394 questionnaires were distributed and 126 usable questionnaires were received, representing a response rate of 31.98%. A descriptive analysis of the mean score, standard deviation and mean score ranking was used to analyse the overall results. The t-test analysis was carried out to examine the differences between the small- and medium-sized groups of companies.

All five categories of the barriers, i.e. financial, legal, people, knowledge and organizational challenges, are perceived as the important challenges for SMEs’ involvement in GPP. Of the five categories, “having lack of knowledgeable staff on GPP” under the category of “people” challenge is ranked as the most major barrier. In relation to the differences between the two groups of enterprises (small- and medium-sized), medium enterprises are more affected by two items under the “organization” challenge, i.e. “The company has not targeted suppliers that promote environmentally-friendly products/services” and “The company has not established a clear objective on purchase of green products and services”, as compared to the small-sized enterprises through their GPP involvement.

By understanding the difficulties faced by SMEs in engaging with GPP, various practical measures can be formulated to support the SME businesses in mitigating the challenges faced for their involvement with GPP, which subsequently will lead to the country’s target to reach the sustainable development goals.

This study extends empirical evidence on barriers or challenges that may hinder the involvement in government green procurement, with a specific focus on SME government suppliers.

While past research has explored how opting-out enables mothers to break free from masculinist organizational cultures, less attention has been given to how they resist disciplinary power that constitutes and governs their subjectivities. This paper aims to add to the discussion of opting-out as a site of power and resistance by proposing the concept of “constructive resistance” as a productive vantage point for investigating opted-out mothers' subversive practices of self-making.

This Malaysian case study brings together the notion of constructive resistance, critical narrative analysis and APPRAISAL theory to examine the reflective stories of eighteen mothers who exited formal employment. These accounts were collected through an open-ended questionnaire and semi-structured email interviews.

The mothers in the sample tend to construct themselves in two main ways, as (1) valuable mothers (capable, tireless, caring mothers who are key figures in their children's lives) and (2) competent professionals. These subjectivities are parasitic on gendered and neoliberal ideals but allow the mothers to undermine neoliberal capitalist work arrangements that were incongruent with their personal values and adversely impacted their well-being, as well as refuse organizational narratives that positioned them as “failed” workers.

Whereas power is primarily seen in previous opting-out scholarship as centralized and constraining, this case study illustrates how the lens of constructive resistance can be beneficial for examining opted-out mothers' struggles against a less direct form of power that governs through the production of truths and subjectivities.

The construction industry is a major economic driver in Malaysia, playing a pivotal role in the developing nations economic growth. Malaysia's reliance on labor-driven construction practices often sees local industry lagging in adopting technological advancements common to the construction sector on a global scale. This study investigates the challenges faced by project players in using new construction industrial revolution (IR) 4.0 technologies and the difficulties in implementing these technologies in construction projects.

A quantitative survey was distributed to 183 practitioners in the Malaysian construction industry. The collected data (N = 121) has been analyzed using statistical software to calculate relative importance index values for the identified factors. A triangulation approach to validate the factors obtained from the survey was conducted with an expert group to ensure there were no additional considerations identified in the study.

The study results show that the main factors in adopting construction IR 4.0 technologies are 1) high implementation costs, 2) hesitation to adopt technologies, 3) lack of standards, 4) legal and contractual uncertainty and 5) complexity. By investigating these factors, cost and regulation issues can gradually be resolved, with construction firms implementing new technologies, educating workers and ensuring government involvement in training for skill development to support IR 4.0.

The outcome of these efforts to resolve construction productivity would be beneficial in their industry impact on practice and digital transformation. Additionally, the results add to the body of knowledge for construction practitioners and technology developers to work together efficiently on the implementation of construction 4.0 technologies.

The purpose of this study was to examine the impact of strategic leadership (SL) on business operational resilience (OR) in the hotel industry in Egypt, namely, during and after the pandemic. This investigation also aimed to explore the mediating function of crisis response strategies (CRSs) and organisational e-readiness (Oe-R) in this relationship.

The researchers conducted a cross-sectional study using a questionnaire as the primary data collection method. Using partial least squares structural equation simulation (PLS-SEM), the study used a comprehensive sample that targets the general managers of all five-star hotels in Egypt.

Results indicated that SL has a positive impact on CRSs and Oe-R. Furthermore, the results reveal a positive influence of Oe-R on both CRSs and hotel OR. On the other hand, CRSs do not influence hotel OR. The findings showed that CRSs fully mediate the link between SL and OR. However, CRSs do not serve as a mediator between Oe-R and OR. Furthermore, the findings showed that Oe-R partially mediates the link between SL and both OR and CRSs.

The study yields unique and valuable theoretical and practical insights to guide hotel leaders and managers towards adaptive recovery and resilience in turbulent and crisis-ridden environments by demonstrating that the combined mediating function of CRS and Oe-R is more effective in strengthening the relationship between SL and OR.

This study represents a pioneering investigation that establishes a correlation between SL and OR, either through direct or indirect means. The research examines the involvement of CRSs and Oe-R as collaborative mediators in this relationship. Previous studies undertaken in the hotel industry and service sector have not investigated this specific element.

This study aims to investigate whether social investment (SI) policies improve employment among single mothers.

This paper analyzes the potential effects of SI policies on vulnerable individuals and workers at the macro level by using the employment position of single mothers as a dependent variable. Time-series cross-national data from 18 OECD countries between 1998 and 2017 are analyzed. Multilevel model analysis is also used for robustness check.

I find that public spending on education and family support is positively associated with the employment rates of single mothers. In contrast, active labor market policy (ALMP) spending is negatively associated. ALMP’s negative effects stand out particularly with public spending on job training. Of all family support policies, family allowances are positively associated with single mothers’ employment, which runs counter to the conventional argument that family allowances are a disincentive for women’s or mothers’ employment. Paid leave (length and generosity) is also associated with higher employment for single mothers. There is also some tentative evidence that public spending on maternity leave benefits (spending level) may raise the odds of single mothers being employed, when individual-level factors are controlled for in multilevel analysis we implement for robustness check.

This paper does not analyze the effects of the qualitative properties of SI policies. Future research is necessary in this respect.

The effects of SI policies on employment among single mothers have not yet been examined in the literature. This paper seeks to be a first cut at measuring the effects.