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This study aims to identify and analyse the gains and strains associated with flexible working practices (FWPs) introduced and adopted prior to and during the pandemic and consider how these experiences are likely to shape the future of workplace flexibility post-pandemic.

A case study research strategy was adopted to explore the FWPs implemented by a state-owned organisation in the Chinese publishing industry. A mixed data collection method was used. Quantitative data was collected from 50 valid questionnaires, which was followed by 7 qualitative interviews to gain rich insights into the availability and effectiveness of various FWPs and associated benefits and drawbacks.

While the results confirm positive effects FWPs have on employee engagement and retention and on business continuity and employee well-being during the pandemic, the empirical analysis highlights the performance-driven patterns in use and impacts of some FWPs, which caused concerns and dilemmas. Besides the increasing intense market competition, the changing face of state-owned enterprises and managerial attitudes have been found to have significant effects on the use of FWPs.

This paper has contributed to a better understanding of flexible working in an under-researched setting, reflected in changes before and during the pandemic, offering an insight into the commercialised nature of flexible working in the Chinese context. It has implications for organisations and HR practitioners as they envision future workplace flexibility.

This study aims to investigate the impact of working from home and its duration on job satisfaction.

The analysis was conducted on a representative panel data set from the Russian Longitudinal Monitoring Survey - Higher School of Economics (RLMS-HSE) for 2016–2021 using endogenous regression models. The impact of working from home on job satisfaction before and during the coronavirus disease 2019 (COVID-19) pandemic, and separately for men and women, was analysed.

Working from home was found to positively affect job satisfaction in the Russian labour market. From 2016 to 2021, men and women who worked from home were more satisfied with their jobs than their counterparts who did not work from home. The positive impact of working from home on job satisfaction was observed before and during the COVID-19 pandemic. However, remote workers (RWR) putting in more than eight hours per day reported lower job satisfaction.

Working from home can be considered as a measure to combat unemployment, increase employment and improve the utilisation (distribution) of human resources. Further research is required to analyse the impact of health issues and the need to care for young children or infirm persons on job satisfaction in remote work. A more detailed analysis is required of the factors that affect the job satisfaction of women who work remotely.

To ensure that labour productivity increases and not decreases, employers are advised to develop more detailed working arrangements and labour management for RWRs. Especially for such assigned workers, task control regulations must be developed. To increase the motivation of individuals to work remotely, overtime should be paid at a higher rate.

Unclear working time regulations lead to overwork, irregular working hours and burnout. For RWRs, this leads to lower job satisfaction and a consequent drop in productivity.

The empirical investigation is based on a representative panel of Russian data with six waves. Wide ranges of job characteristics were incorporated as determinants. The problem of causality was investigated. For models with an endogenous regressor, instrumental variables were tested and selected.

This paper examines how board structure influences real earnings management and the interaction effect of CEO narcissism on board structure-real earnings management relationship.

The authors used panel data derived from secondary sources from publicly listed firms in Kenya during 2002–2017. Hierarchical regression analysis was used to test the hypotheses.

The results indicate that board independence, board tenure and size have significant negative effect on real earnings management, while CEO duality positively affects real earnings management. Further, the interaction results show that CEO narcissism moderates the relationship between CEO duality and real earnings management.

The results suggest that real earnings management reduces when boards are independent, large and comprising of long-tenured members. However, when the CEO plays dual role of a chairman, real earnings management increases. The authors also find that when CEOs are narcissists, the monitoring role of the board is compromised.

The study adds value to the understanding of how board structure and CEO narcissism influence the monitoring role of the board among firms listed at Nairobi Securities Exchange.

The purpose of this paper is to examine the effects of physical environment design (PED) and its antecedents on consumers’ emotional well-being (EWB). Drawing on place identity and emotional theories, the study aims to provide a new perspective to retail store experiences.

A survey of 800 respondents was conducted in London, out of which 764 responses were constructively used. The data was collected from international retail outlets, and structural equation modelling was used to analyse the data.

The empirical results show that PED has a positive effect on consumers’ EWB. Among the antecedents, visual identity does not have any significant effect on PED and EWB. In contrast, communication had a significant effect on PED but did not have any effect on EWB, and further, cultural heritage had a positive effect on both PED and EWB. Further, moderator analysis identifies the boundary conditions under which specific theories hold.

The value of this paper lies in its potential to be used for creating the perfect design planning in retail stores. Significant implications for managers and researchers are highlighted.

This paper presents an innovative approach to develop the principles of retail store’s PED to support the EWB of consumers.

The purpose of this study is to analyze the impact of teachers’ performance expectancy, teachers’ effort expectancy, teachers’ performance anxiety, teachers’ engagement, perceived student engagement, teachers’ digital competence, teachers’ normalization ease and perceived organizational support as predictors of teachers’ satisfaction with online teaching-learning, especially during a pandemic in the context of hospitality, tourism and travel education.

Conceptually, this study is grounded in the normalization process theory and examines teachers’ satisfaction by applying the unified theory of acceptance and use of technology model. To test the proposed model, 374 complete survey forms were received for data analysis from teachers engaged with higher education institutes offering courses in the field of hospitality, travel and tourism. Minor modifications were made to the survey instrument based on inputs received after a pilot study.

The model was tested using confirmatory factor analysis and structural equation modeling. Of the eight constructs predicting teachers’ satisfaction in the online teaching-learning environment, two constructs, that is, teachers’ effort expectancy and teachers’ digital competence, were found to have an insignificant relationship. This finding hints at the emergence of a “new normal.”

This study contributes to the literature by presenting and validating a theory-driven framework that accentuates the factors influencing online teaching during the outbreak of a pandemic. This study further extends the unified theory of acceptance and integrates it with the normalization process theory to test and validate the model in the unique context of hospitality education which is considered to be highly practice oriented.

The COVID-19 pandemic compelled educational institutions to shift to online learning modes. This is unprecedented for students and teachers of hospitality, travel and tourism, especially in a developing country like India, and it has brought with it a new set of challenges and opportunities. With the extension of the pandemic-induced lockdown in educational institutions, teachers – and other stakeholders – must adapt to this new normal of reliance on remote education.

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

The determinant analysis examines the factors that contribute to the increasing cumulative level of franking credit balances. Value relevance studies explore whether franking credit balances are priced in the market.

The results provide strong evidence of a size effect that the level of franking credit balances increases with firm size and weak evidence of an international focus effect that the level of franking credit balances increases with international ownership. They also find an individual dividend clientele effect that the level of franking credit balances decreases with individual ownership. They find significant evidence that franking credit balances are priced in the market. One dollar of franking credit is worth 1.4 dollars in firm value. That franking balances are capitalized at more than their face value suggests that franking credits signal firms' future dividend policy. They also find that the market valuation of franking balances increases with firm size but decreases with international focus.

This study provides direct evidence that franking credit balances are capitalized into equity prices. In the determinant analysis, this paper improves Heaney's (2009) model by using the percentage of international ownership as the proxy of international focus, thus addressing the limitation of his measure. In the value relevance tests, the study uses a modified model that includes log-transformation to reduce the skewness of variables based on Tanza's (2014) value relevance model. Moreover, the study suggests that the market valuation of franking credit balances increases with firm size, which contradicts Heaney's (2009) findings.

This study aims to investigate the relationship between the Chief Executive Officers (CEOs’) masculinity, CEO characteristics (accounting background, turnover and ethnicity/race) and earnings management (EM) in Malaysia. It also examined the moderating effect of the CEOs’ ethnicity/race (Bumiputera and non-Bumiputera) on the relationship between CEO masculinity and EM.

The analyses were based on a panel data set of 260 corporates listed on the Bursa Malaysia from 2009 to 2019. Python/code was used to calculate the facial width-to-height ratio (fWHR), while testosterone (TESTN) was calculated based on CEO age and fWHR. To estimate the results, panel data analysis with a fixed effect model was used.

The result shows that fWHR and TESTN have a significant positive effect on EM. CEO race has a significant impact on EM, implying that non-Bumiputera CEOs are more likely to be associated with EM. There was no statistically significant evidence that race moderates the relationship between CEO masculinity and EM.

The research contributes to the growing evidence in the field of neuroscience that it is possible to infer aspects of an individual’s behavior based on their facial structure and their TESTN levels. The findings provide new evidence supporting Malaysian Government policies in reducing masculinity on boards of directors and senior executive positions, which will positively affect the integrity of financial reports.

To the best of the authors’ knowledge, it is the first research to explain whether the ethnicity/race of CEOs is related to EM and whether it has a significant moderate effect on the relationship between masculinity and EM.

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.

The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.

This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.

Positive experiences with working from home (WFH) during the Corona pandemic (COVID-19) have motivated many employees to continue WFH after the pandemic. However, factors influencing employees' WFH intentions against the backdrop of experiences during pandemic-induced enforced working from home (EWFH) are heterogeneous. This study investigates factors linked to information technology (IT) professionals' WFH intentions.

This mixed-methods study with 92 IT professionals examines the effects of seven predictors for IT professionals' WFH intentions. The predictors are categorized according to the trichotomy of (1) characteristics of the worker, (2) characteristics of the workspace and (3) the work context. Structural equation modeling is used to analyze the quantitative survey data. In addition, IT professionals' responses to six open questions in which they reflect on past experiences and envision future work are examined.

Quantitative results suggest that characteristics of the worker, such as segmentation preference, are influencing WFH intentions stronger than characteristics of the workspace or the work context. Furthermore, perceived productivity during EWFH and gender significantly predict WFH intentions. Contextualizing these quantitative insights, the qualitative data provides a rich yet heterogeneous list of factors why IT professionals prefer (not) to work from home.

Reasons influencing WFH intentions vary due to individual preferences and constraints. Therefore, a differentiated organizational approach is recommended for designing future work arrangements. In addition, the findings suggest that team contracts to formalize working patterns, e.g. to agree on the needed number of physical meetings, can be helpful levers to reduce the complexity of future work that is most likely a mix of WFH and office arrangements.

This study extends literature reflecting on COVID-19-induced changes, specifically the emerging debate about why employees want to continue WFH. It is crucial for researchers and practitioners to understand which factors influence IT professionals' WFH intentions and how they impact the design and implementation of future hybrid work arrangements.

This study explored the different artificial intelligence (AI) applications used in academic libraries and the key factors and impediments related to their implementation.

The author applied quantitative research methods in the form of a questionnaire, using both open and closed questions. A total of 472 valid questionnaires were received from academic librarians.

The author sought responses from librarians who had implemented AI applications and those who had not, identifying the types of AI applications implemented, key factors relating to their implementation, and impediments to promoting AI. Gaps were identified between the level of support for AI applications and the negative effect of the impediments. Furthermore, the more extensive the individual and organizational knowledge activities performed by the librarians and libraries held, the more positive the attitude was librarians' attitude toward AI applications in their libraries. However, librarians recognized that AI applications are inevitable, but indicated that the difficulties of in execution have hampered the adoption of AI.

The sample data were collected in Taiwan; therefore, the data may only represent the views of Taiwanese academic librarians on AI applications. The results of this study may not apply to librarians worldwide; however, they may provide a useful reference.

The results revealed the top four AI applications that libraries would most likely implement in the near future. Therefore, AI application developers and suppliers can prioritize the promotion of these products for to academic libraries. This study revealed that funding and costs related to AI implementation were discovered to be key factors relating to implementing AI applications. Some impediments to the implementation of AI applications relate to technological problems. Several librarians suggested that managers should invest more resources at an early stage rather than reducing cutting back on human resources initially. Although worries regarding privacy and ethics were mentioned expressed by some respondents, most academic librarians did not regard these to be major concerns.

This study provides the perspectives of librarians who have implemented AI applications and of those who have not. In addition, it explores the advantages and disadvantages of AI applications, and the level of support for and impact of AI applications and promotions. This study also included a gap analysis. Moreover, individual and organizational knowledge activity scales were adopted to examine AI awareness and the perceptions of academic librarians.