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This study aims to examine the value relevance of earnings in terms of predicting the value variables such as cash flow, capital investment (CI), dividend and stock return under the Indian institutional settings.

The study used panel Granger causality tests to examine causality relationships among variables and panel data regression models to check the statistical associations between earnings and value variables.

Based on a data set of 7,280 Bombay Stock Exchange-listed firm-years spanning over ten years from March 2009 to March 2018, the results show higher sensitivity of earnings toward cash flows, CI, divided and stock return and vice-versa. Further, the findings deduced from the empirical results demonstrate that earnings are positively related to value variables. Overall, the results established that earnings are value-relevant and have predictive ability to forecast the value variables that facilitate investors in portfolio valuation. The results are consistent with the predictive view of the value relevance of earnings. Several robustness checks confirm these results.

This study brings new empirical evidence from a distinct capital market, India, and provides a new facet to the value relevance debate in terms of its prediction view. The study is among earlier attempts that jointly measure the ability of earnings in forecasting different value variables by taking a uniform sample of firms at the same period. Hence, the study provides a comprehensive view of the predictive ability of reported earnings.

Prior studies on the impact of incentives on physicians’ online participation mainly focused on different incentives while ignoring the difficulty of setting monetary incentives efficiently. Based on goal-setting theory, the current research examines the relationship between incentives with goals of varying difficulty and professional health knowledge sharing (PHKS) in online health knowledge-sharing platforms (OHKSPs).

Four field experiments with different monetary incentives were conducted by one of China’s largest OHKSPs, with whom the researchers cooperated in data collection. Monthly panel data on 10,584 physicians were collected from September 2018 to December 2019. There were 9,376 physicians in the treatment group and 1,208 in the control group. The authors used a difference-in-difference (DID) model to explore the research question based on the same control group and the Chow test with seemingly unrelated estimation (sureg) to compare regression coefficients between four groups. Several robustness checks were performed to validate the main results, including a relative time model, multiple falsification tests and a DID estimation using the propensity score matching method.

The results show that the monetary incentive significantly positively affected the volume of physicians’ PHKS directly with negative spillover to the duration of physicians’ PHKS. Moreover, the positive effect of incentives with higher difficulty on the volume of physicians’ PHKS was significantly smaller than that of incentives with low difficulty. Finally, professional title had a positive moderating effect on the volume of goal difficulty setting and did not significantly moderate the effect on the duration of physicians’ PHKS.

Some limitations of this study are: firstly, because the field experiments were enterprise benefit oriented, the treatment and control groups were not balanced. Secondly, the experiments for different incentive measures were relatively similar, making it challenging to validate a causal effect. Finally, more consideration should be given to the strategy for setting hierarchical incentives in future research.

The research indicates that monetary incentives have a bilateral effect on PHKS, i.e. a positive direct effect on the volume of physicians’ contributions and a negative spillover effect on the duration of physicians’ PHKS. The professional titles of physicians also moderate such bilateral switches of PHKS. Furthermore, when a physician’s energy is limited, the goal difficulty setting of the incentive mechanism tends to be low. The more difficult the incentives are, the more inefficient the effects on physicians’ PHKS will be.

Sustainability has been the subject of several scientific investigations. Many researchers in the construction industry have also examined a range of sustainability-related studies. However, few studies have thoroughly reviewed implementing sustainability concepts in high-rise residential buildings (HRRBs).

By adopting scientometrics and systematic review (SR), this study seeks to map out recent sustainability trends and concepts in the design, development and operation of HRRBs worldwide and in Hong Kong. With a focus on bibliographic records from the Web of Science (WoS) database, 1,395 journal articles from 2013 to 2022 were analysed. Furthermore, thirteen studies were systematically reviewed.

The SR indicated that sustainable practices in developing Hong Kong's HRRBs emphasised zero-carbon buildings, reduced energy usage and energy-efficient retrofitting. Likewise, terms such as BIM, urban density, life cycle assessment and system dynamics are strongly connected with clusters that include “residential buildings”, “high-rise buildings” and “high-rise residential buildings”. The study identified significant themes in establishing HRRBs by combining sustainable practices, emphasising urban governance and policy management, building performance and thermal comfort, energy and design optimisation, occupant behaviour and sensitivity analysis. Core sustainability ideas have improved resource management, air quality management and knowledge of user behaviour in HRRBs.

The study allows researchers and practitioners to explore future research directions in the built environment per the application of sustainable concepts in the development of HRRBs from design, construction and post-construction phases.

This study experimentally aims to determine the degree of influence that mindfulness training exerts on learning capacity at the university level and contrasts it with previous observational or relational studies that have shown contradictory results.

A quasi-experiment was carried out to measure the variation of six academic learning abilities – a) self-efficacy, b) organization of and attention to studies, c) stress control due to time pressure and the environment, d) involvement with college activity, e) emotional satisfaction, and f) class communication – which together comprise the research questionnaire called the college learning effectiveness inventory (CLEI). The CLEI questionnaire was administered before and after the participants were trained in the mindfulness technique. The study was conducted in Ecuador, and the participants were selected from among the graduate students of a local university.

The learning ability measured by the CLEI was improved by a statistically significant margin in the two groups.

The treatment groups consisted of graduate students who did not have opportunities for full-time activities on campus, as they were limited to attending regular classes at specific times, usually at night. The dropout rate was 14% due to inconveniences caused by the pandemic. These conditions could have affected the study results both positively and negatively. In addition, the pandemic limited academic interactions, which are required to evaluate the learning results after applying the research instrument. This limitation was especially critical for people who had experienced online classes only.

Offering graduate students the opportunity to learn about and adopt a mindfulness practice helps to improve their academic outcomes, as reflected through the statistical measurement of the CLEI indicator.

This study is especially relevant within the context of sanitary conditions due to the pandemic and the intensive use of technology for managing academic interactions, both of which have replaced physical contact between participants.

The main contributions of this study are related to the determination of the practical effects of mindfulness training in postgraduate university settings and the identification of the mechanisms involving participants' reflecting upon, learning and understanding the importance of perfecting their soft skills to facilitate their learning processes and face today's uncertain environments.

本研究採用實驗方法、來釐定正念認知對在大學水平上的學習能力的影響程度，並對比於以往顯示了相互矛盾的研究結果的觀察性研究或關係研究。

研究人員進行準實驗、來量度六個學術學習能力的變化。這六個學習能力為：(一) 自我效能, (二) 學習的組織能力和注意力，(三) 控制因時間壓力和環境因素而產生的壓力, (四) 大學活動的參與，(五) 情緒方面的滿足、及 (六) 課堂之溝通。這六個學習能力合起來就構成本研究的調查問卷，我們稱之為大學學習效能清單。問卷調查工作分別於研究參與者接受正念認知技巧訓練之前及之後進行。本研究是在厄瓜多爾進行的，而參與者則選自當地一間大學的研究生。

研究結果顯示、根據大學學習效能清單的測量，有關的兩個組別均顯示明顯數據差額範圍上的學習能力提昇。

若為研究生提供學習正念認知技巧的機會，並讓他們應用這技巧，他們的學習成果將會得到提昇，這正是透過數據上量度有關的大學學習效能清單指標所顯示的現象。

本研究的結果，就現時的衛生狀況而言特具意義。這是由於大流行病的發生，以及在管理學術互動上大量使用應用技術，參與者之間的身體接觸也不需要了。

本研究的主要貢獻為、研究結果確認了在大學研究院的學習環境裡，正念認知的培訓是有其實用效果的;研究亦找出了參與者應如何有效地反省思考和學習提昇其軟技能的方法，並了解其重要性，以能增強他們的學習能力，以及更能應對今天不明確的環境。

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.

The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.

This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.

This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.

By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.

This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.

The study aims to address a critical gap in existing healthcare payment schemes and care service pricing by recognizing the influential role of patients' decisions on self-management efforts. These decisions not only impact health outcomes but also shape the demand for care, subsequently influencing care costs. Despite the significance of this interplay, current payment schemes often overlook these dynamics. The research focuses on investigating the implications of a novel behavior-based payment scheme, designed to align incentives and establish a direct connection between patients' decisions and care costs. The primary objective is to comprehensively understand whether and how this innovative payment scheme structure influences key stakeholders, including patients, care providers, insurers and overall social welfare.

In this paper, we propose a game-theoretical model to incorporate the performance of self-management with the demand for healthcare service, compare the patient's effort decision for self-management and provider's price decision for healthcare service under a behavior-based scheme with that under two implemented widely payment schemes, that is, co-payment scheme and co-insurance scheme.

Our findings confirm that the behavior-based scheme incentives patient self-management more than current schemes while reducing their possibility of seeking healthcare service, which indirectly induces the provider to lower the price of the service. The stakeholders' utility under various payment schemes is sensitive to the cost of treatment and the perceived health utility of patients. Especially, patient health awareness is not always benefited provider profit, as it motivates patient self-management while diminishing the demand for care.

We provide a novel framework for characterizing behavior-based payment schemes. Our results confirm the need for modification of the current payment scheme to incentivize patient self-management.

This study aims to synthesize existing findings in the gig worker training literature and identify the training rationales adopted by these studies, using a synthesized framework of organizational training rationales. This study seeks to delineate the rationales behind gig worker training and highlight unaddressed training needs within digital platforms, ultimately proposing a research agenda for future studies in this area.

A systematic review methodology is adopted to synthesize and analyze empirical, peer-reviewed studies on gig worker training.

The systematic review reveals that competency and economic rationales are predominantly adopted in gig worker training studies, with the relationship rationale, common in traditional training, notably absent. This study also outlines seven future research directions to highlight identified challenges and unaddressed training needs.

To the best of the author’s knowledge, this study is the first work that systematically reviews existing findings on gig worker training.

While most efforts to combat climate change are focussed on energy efficiency and substitution of fossil fuels, growth in the built environment remains largely unquestioned. Given the current climate emergency and increasing scarcity of global resources, it is imperative that we address this “blind spot” by finding ways to support required services with less resource consumption.

There is now long overdue recognition to greenhouse gas emissions “embodied” in the production of building materials and construction, and its importance in reaching targets of net zero carbon by 2050. However, there is a widespread belief that we can continue to “build big”, provided we incorporate energy saving measures and select “low carbon materials” – ignoring the fact that excessive volume and area of buildings may outweigh any carbon savings. This is especially the case with commercial real estate.

As the inception and planning phases of projects offer most potential for reduction in both operational and embodied carbon, we must turn our attention to previously overlooked options such as “build nothing” or “build less”. This involves challenging the root cause of the need, exploring alternative approaches to meet desired outcomes, and maximising the use of existing assets. If new build is required, this should be designed for adaptability, with increased stewardship, so the building stock of the future will be a more valuable and useable resource.

This points to the need for increased understanding and application of the principles of strategic asset management, hitherto largely ignored in sustainability circles, which emphasize a close alignment of assets with the services they support.

Arguably, as the built environment consumes more material resources and energy than any other sector, its future configuration may be critical to the future of people and the planet. In this regard, this paper seeks to break new ground for deeper exploration.

The dynamism of competition in international markets requires managers to react accordingly and ensure the firm's survival and competitiveness. This study examines the impact of cognitive styles and dynamic managerial capabilities (DMC) on a firm's international performance and the mediating role of these capabilities in the relationship between cognitive styles and international performance.

This study adopts a quantitative cross-sectional research design, employing a sample of 306 firm owner-managers from exporting companies in Kosovo.

The findings suggest that managers' cognitive styles positively influence firm international performance, including their impact on DMC. Results also indicate that only managerial cognition mediates cognitive styles' effects on a firm's international performance, compared to managers' social capital.

In this study, the authors contribute to the literature by integrating cognitive styles with DMC in a transition country. Moreover, the authors demonstrate that DMC mediate the impact of cognitive styles on the firm international performance.

The purpose of this study is to synthesize the current turnover literature that has investigated the nonfinancial antecedents of turnover intention across generations. This paper provides an integrative and analytical review of prior empirical studies with two research questions: What nonfinancial factors influencing employee turnover have been empirically identified across different generations? and What generational commonalities and uniqueness exist among the turnover antecedents?

To identify nonfinancial antecedents of employee turnover, an integrative literature review that allows a systematic process of searching and selecting literature was conducted. While synthesizing the antecedents identified in the articles, the authors were able to categorize them at three different levels: individual, group and organizational

The authors discuss each antecedent according to three categories: individual, group and organizational levels. Based on the findings from the first research question, the authors further explore the commonalities and uniqueness among three generations (i.e. Millennials, Generation X and older workers).

This study found both generational commonalities and uniqueness in terms of turnover intention antecedents. Based on the findings of the study, the authors discuss how to facilitate these common factors across all generations as well as considering the factors unique to each generation. Differentiation within organizations regarding retention strategies should yield positive results for both employees and organizations.