Search results

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.

For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.

The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.

This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.

Digital technology and SDGs have gained increasing interest from the research community. This chapter aims to explore the field through a holistic review of 188 publications from 2017 to 2022. For the systematic review of 188 articles, a three-step methodology comprising of PRISMA guidelines was performed, bibliometric analysis and text analysis using VOS-Viewer and Sentiment Analysis using RStudio had been undertaken. Bibliographic coupling revealed the following clusters Digital Space (Over all SDG), Localising SDGs, Financial Systems and Growth (SDG 8), Sustainable Supply Chain (SDG 9), Education (SDG 4), Energy Management (SDG 7), Smart Cities (SDG 11 and 13), Gender, Skills, and Responsibility (SDG 5 and 12), Food Management (SDG 1, 2 and 3), Business Innovation (SDG 8 and 9) and ICT (SDG 9). Next, co-occurrence analysis highlighted the following clusters Circular Economy (SDG 8), Higher Education System (SDG 4), Digital health (SDG 3), Industry 4.0 (SDG 9) and Supply Chain Management (SDG 9). Next, text analysis traced the most relevant areas of work within the theme. Finally, sentiment analysis revealed positive sentiments of the field. The research concluded that only a few SDGs had found major focus while the others don't have any solid ground in the literature. This chapter presents a knowledge structure by mapping the most relevant SDGs in the context of digital technology and sets directions for future research.

The advent of the postpandemic era has brought renewed attention to the development of business tourism. However, the existing research on business tourism is fragmented, and there are gaps in the current understanding of the subject. This study aims to identify the intellectual structures, current hotspots and research directions in the business tourism field from 1994 to 2023.

A bibliometric visual analysis using VOSviewer was conducted to assimilate the available knowledge from 136 business tourism-related articles collected in the WoS Core Collection database between 1994 and 2023.

The results indicate that the number of business tourism-related research fluctuates, but the overall trend is gradually increasing. It synthesizes four main research themes, which are tourist behavior, destination marketing, information technology and work-family interferences of business travelers.

To the best of the authors’ knowledge, this study is among the first to systematically review business tourism publications over the past 29 years. It assists scholars in gaining a more comprehensive understanding of business tourism research and informs future research directions.

后疫情时代的到来使得商务旅游的发展再次受到关注。然而, 目前的商务旅游研究是零散的, 我们对与这一主题的理解存在空白。本研究旨在确定1994至2023年商务旅游相关领域的知识结构、当前热点和研究方向。

本研究使用VOSviewer进行了文献计量学可视化分析, 以吸收从Web of Science（WOS）核心合集数据库中收集的136 篇1994年至2023年间的商务旅游相关文章中的可用知识。

结果表明, 与商务旅游相关的研究数量呈现出波动但总体逐渐增加的趋势。其中包括四个主要的研究主题, 分别是游客行为、目的地营销、信息技术和商务旅行者的工作与家庭。

本研究系统回顾了过去29年间与商务旅游相关的出版物。从而有助于学者们对商务旅游研究有更全面地了解, 并获得未来的研究方向。

El advenimiento de la era postpandemia ha renovado la atención prestada al desarrollo del turismo de negocios. Sin embargo, la investigación existente sobre el turismo de negocios está fragmentada y existen lagunas en la comprensión actual del tema. El presente estudio tiene como objetivo identificar las estructuras intelectuales, los focos actuales y las direcciones de investigación en el ámbito del turismo de negocios desde 1994 hasta 2023.

Se realizó un análisis visual bibliométrico utilizando VOSviewer para asimilar el conocimiento disponible en 136 artículos relacionados con el turismo de negocios recogidos en la base de datos WoS Core Collection entre 1994 y 2023.

Los resultados indican que el número de investigaciones relacionadas con el turismo de negocios fluctúa, pero la tendencia general es a aumentar gradualmente. Se sintetizan cuatro temas principales de investigación: el comportamiento del turista, el marketing de destinos, la tecnología de la información y las interferencias trabajo-familia de los viajeros de negocios.

Este estudio es uno de los primeros que revisa sistemáticamente las publicaciones sobre turismo de negocios de los últimos 29 años. Ayuda a los investigadores a obtener una comprensión más completa de la investigación sobre el turismo de negocios y sugiere futuras líneas de investigación.

This study aims to understand how scholarly research addresses sustainable investments’ contribution to sustainable development (SD) within the sustainable development goals (SDG) framework. This is achieved by focusing on how the asset management industry, through the practice of advanced sustainable investment strategies, can contribute more efficiently to SD.

For this purpose, a systematic literature review using the content analysis method and comprised between the years 2015 and 2021 is carried out.

A systematic literature review shows that the asset management industry is critical to integrating SDGs in financial markets, through their influence on investee companies or their investment products. The findings also indicate that SDGs are integrated into investment portfolios, particularly those managed according to the impact investment strategy and those that practice active ownership. However, the integration is not homogeneous.

This review has limitations derived from search engineering. In addition, research goals have conditioned the exclusion of articles that merely refer to the SDGs. Moreover, since SDGs were launched in 2015, not enough time has elapsed to analyze the total contribution of sustainable investment to achieving the SDGs.

This study provides the basis for a multidisciplinary debate related to developing a good integration of SDGs in the asset management industry under new global challenges.

Given the disconnection between the expansion of sustainable investment and sustainability achievements, this research aims to deepen the understanding of how sustainable investment can contribute more efficiently to SD within the framework of SDGs.

This analysis advances previous academic research by providing insights into new pathways for future studies on how to approach the asset management industry's challenges to contribute to sustainable development efficiently in the current context.

The research aims to discuss technical and vocational students' long-term and complete evaluation of learning effectiveness under school-wide thematic teaching design.

This study adopted a mixed qualitative and quantitative approach to measure the learning effectiveness of thematic teaching in technical vocational schools using the Kirkpatrick model. Qualitative research conducted in-depth interviews with 32 interviewees, including students, parents, teachers, graduate alumni and the supervisors of off-campus internship units. Quantitative research conducted a questionnaire survey on vocational students. A total of 221 valid questionnaires were collected. In addition, this research conducts another quantitative survey on cooperative enterprises to compare the actual effect of the implementation of the school-wide thematic teaching students with the others, and a total of 35 valid questionnaires were collected.

The results of the research found that the effectiveness of thematic teaching method can achieve the expected goals of each level of Kirkpatrick model. The students taking thematic teaching are significantly better and fitting in the industry expects. Therefore, this research suggests the comprehensive introduction of school-wide thematic teaching to other school operators.

This research is the first study used the Kirkpatrick model to evaluate the effectiveness of school-wide thematic teaching design in hospitality education and providing a practical case for schools. This research combined qualitative and quantitative research methods to investigate the effectiveness of the teaching method through multiple perspectives. Through the feedback from supervisors of the hospitality industry, the school-wide thematic teaching design provides a good foundation for technical and vocational graduates.

The importance of multidimensional and engaging instruction for sustainable development goals (SDGs) in higher education cannot be overstated. Such instructions should motivate students not only to memorize and contemplate these goals but also to actively participate in addressing SDG-related challenges. Consequently, this study aims to develop practical and appropriate instructional approaches to education for sustainable development (ESD) in higher education to enhance students’ knowledge, attitudes and behaviors concerning sustainability.

By using a quasi-experimental design, this ESD study was conducted at a university in central Taiwan. A total of 121 students from diverse academic backgrounds participated in the 16-week experiment, which was divided into three groups. Lecturing, thematic teaching and design-thinking strategies were applied to these respective groups.

The thematic-teaching and design-thinking groups displaying improved cognitive performance. However, the quantity results revealed that the design-thinking group surpassed the other two groups in sustainability knowledge, attitudes, behaviors and mind map tasks. The qualitative findings further indicated that design thinking – through multiple practical problem-solving activities – guided college students to think independently and sustainably, as well as enabled them to internalize the value of sustainable development. By implementing these effective approaches, the core goals of ESD-related personal and societal transformations may be realized.

This study proposed a goal-oriented ESD instructional model for educators, demonstrating the efficacy of design thinking in cultivating higher-order thinking and affection for ESD in students. Additionally, this study introduced an innovative evaluation approach – mind mapping – to the ESD domain, which may compensate for the limitations of the survey method.

This study provides empirical evidence for the effectiveness of design thinking and thematic-based pedagogies in sustainable development higher education. Additionally, it also offers a practical ESD instructional model with reference value for scholars and multi-domain instructors. Moreover, the study highlights that by examining organizational governance from the perspectives of design thinking and higher-order affection, sustainable and economic development need not be mutually exclusive concepts. Instead, pursuing SDGs can be viewed as investment opportunities for organizations rather than mere costs.

The purpose of this paper is to investigate how successful lean six sigma (LSS) manifests in the Australasian (Australian and New Zealand) context relative to the context in the USA in terms of LSS project definition, structure and practices.

In-depth investigation through case studies – 12 Australian/New Zealand cases and 4 US cases – on the implementation mechanisms of successful LSS initiatives.

A significant difference was found between Australasian and US definitions of an LSS project. However, firms in both regions followed similar project selection, initiating and execution practices. LSS reporting structures were found to be well-established in US organizations, but none of the Australasian organizations were found to be equipped with such a structure, although the effectiveness of LSS implementation success remained unaffected.

Sufficient uniformity of LSS was found across two regions implying its usefulness/generalizability, but the findings are based only on 12 cases.

The paper provides the groundwork to develop a unique LSS model for Australasian organizations to improve processes in an effective and efficient manner.

This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise relevant scholarly publications and the work of a core group of interdisciplinary scholars who are key contributors to the research on AL. They review 264 journal articles, adopting a clustering technique to assess the central themes of AL scholarship. They identify five distinct thematic clusters: authenticity in the context of leadership; structure of AL; social perspectives on AL; dynamism of AL; and value perceptions of AL. Velt and Sinkovics assert that these clusters will help scholars of AL to understand the dominant streams in the literature and provide a foundation for future research.

The COVID-19 crisis has adversely affected entrepreneurs, innovators and their ventures and, arguably, entrepreneurship research. This study aims to map the knowledge of entrepreneurship research during the COVID-19 pandemic to provide evidence of literature evolution in the field with the purpose of supporting future decision-making for policymakers, academics and practitioners in the post-COVID-19 era.

The study examines various bibliometric and scientometric indicators of entrepreneurship research in the Web of Science database using bibliometric techniques and visualization tools. Using the information gained, the scientometrics of entrepreneurship research during the COVID-19 time slice (2020–02-12 to 2022–10-15) are synthesized and comprehensively presented, and future research avenues for the post-COVID-19 era are suggested.

The results of rigorous quantitative analyses show that entrepreneurship research activities were not disrupted by COVID-19, although entrepreneurial activities themselves were impacted worldwide. In addition to providing key insights into the research field, including the most relevant keywords, keyword co-occurrences, publication sources, countries' contribution and collaboration, and source co-citations, the conceptual structural analysis separates the current trends (hotspots) into ten themes. Based on the evolution of author keywords and research themes, the study identified numerous future research directions, including 1) entrepreneurship in emerging countries, 2) firm performance in different categories of enterprises, 3) immigrants and transnational entrepreneurs, 4) technology in entrepreneurship education and 5) the impact of COVID-19 on the entrepreneurial ecosystem and entrepreneurship.

By building firm foundations for advancing the field in innovative and systematic ways, this timely study contributes to entrepreneurship literature and facilitates the understanding of the features and structures of entrepreneurship research towards the end of the pandemic. The research also has important implications for research management and entrepreneurship policymaking. The study's main limitation is that the results can only represent the time slice between 2020-02-12 and 2022-10-15.

Policymakers and managers of research and development can utilize this research to prepare a crisis-related minimization handbook in advance.

This first data mapping and thematic analysis research for entrepreneurship during the period of COVID-19 provides the latest knowledge in the field at the beginning of the end of the pandemic. It empowers scholars by 1) providing a one-stop literature overview for this global crisis time slice, 2) identifying research focuses and gaps, 3) developing new research avenues for investigation and 4) contributing conceptual structure for specific entrepreneurship research projects.

This study aims to analyze review research in hospitality, identifying the structure and most recent developments in current hospitality review studies while providing exploratory insights for future research in this research area.

Using bibliometric analysis, content analysis and a quantitative systematic literature review, this study provides a comprehensive review and critical analysis of 128 review studies published in leading hospitality journals (International Journal of Contemporary Hospitality Management, International Journal of Hospitality Management and Journal of Hospitality Marketing and Management).

This paper presents a comprehensive and in-depth discussion based on the title, journal source, author contribution, year of publication, sample size, selected period, database selection, methodology, data collection methods, themes, regional selection, keywords, abstracts and results of the hospitality review studies analyzed. The findings provide new insights to advance the theoretical and practical implications of review studies in hospitality.

This research provides critical insights for both hospitality review studies and academic and industry hospitality personnel.

As a pioneering study in research on review studies, the results of this paper focus not only on a systematic overview and assessment of recent hospitality review works but also on the future agenda of hospitality and review studies.