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Using a sample of 9,898 firm-year observations from 1,821 unique Chinese listed firms over the period from 2004 to 2019, this study aims to investigate whether the market rewards meeting or beating analyst earnings expectations (MBE).

The authors use an event study methodology to capture market reactions to MBE.

The authors document a stock return premium for beating analyst forecasts by a wide margin. However, there is no stock return premium for firms that meet or just beat analyst forecasts, suggesting that the market is skeptical of earnings management by these firms. This market underreaction is more pronounced for firms with weak external monitoring. Further analysis shows that meeting or just beating analyst forecasts is indicative of superior future financial performance. The authors do not find firms using earnings management to meet or just beat analyst forecasts.

The authors provide evidence of market underreaction to meeting or just beating analyst forecasts, with the market's over-skepticism of earnings management being a plausible mechanism for this phenomenon.

The findings of this study are informative to researchers, market participants and regulators concerned about the impact of analysts and earnings management and interested in detecting and constraining managers' earnings management.

The authors provide new insights into how the market reacts to MBE by showing that the market appears to focus on using meeting or just beating analyst forecasts as an indicator of earnings management, while it does not detect managed MBE. Meeting or just beating analyst forecasts is commonly used as a proxy for earnings management in the literature. However, the findings suggest that it is a noisy proxy for earnings management.

The purpose of this paper is to review the food supply chain management (FSCM) in terms of systems and implementations so that observations and lessons from this research could be useful for academia and industrial practitioners in the future.

A systematical and hierarchical framework is proposed in this paper to review the literature. Categorizations and classifications are identified to organize this paper.

This paper reviews total 192 articles related to the data-driven systems for FSCM. Currently, there is a dramatic increase of research papers related to this topic. Looking at the general interests on FSCM, research on this topic can be expected to increase in the future.

This paper only selected limited number of papers which are published in leading journals or with high citations. For simplicity without generality, key findings and observations are significant from this research.

Some ideas from this paper could be expanded into other possible domains so that involved parties are able to be inspired for enriching the FSCM. Future implementations are useful for practitioners to conduct IT-based solutions for FSCM.

As the increasing of digital devices in FSCM, large number of data will be used for decision-makings. Data-driven systems for FSCM will be the future for a more sustainable food supply chain.

This is the first attempt to provide a comprehensive review on FSCM from the view of data-driven IT systems.

This paper aims to investigate the correlation between banking sector non-performing loans (NPLs) and the level of sustainable development.

Pearson correlation test statistic was used to assess the correlation between bank NPLs and sustainable development.

There is a significant positive correlation between banking sector NPLs and the level of sustainable development measured by the sustainable development index (SDI). The significant positive correlation is evident in European countries and in countries in the region of the Americas. There is a significant negative correlation between banking sector NPLs and achieving SDG3 and SDG7 in African countries and European countries. There is also a significant negative correlation between NPLs and achieving SDG10 in European countries. There is a significant positive correlation between banking sector NPLs and achieving SDG4 and SDG7 in the region of the Americas. There is also a significant positive correlation between NPLs and achieving SDG10 in African countries and in countries in the region of the Americas.

The present study is unique and different from other studies because it used a unique SDI to capture the level of sustainable development. The analysis is also unique because it covers several regions, which have not been covered in previous studies.

The internationalization of business has grown the production value chains and created performance challenges for industrial production. Industry 4.0, the digital transformation of industrial processes, promises to deliver performance improvements through smart functionalities. This study investigates how digital transformation translates to performance gain by adopting a systems perspective to drive smartness.

This study uses qualitative research to collect data on the lived experiences of digital transformation practitioners for theory development. It uses semi-structured interviews with industry experts and applies the Gioia methodology for analysis.

The study determined that enterprise smartness is an organizational capability developed by digital transformation, it is a function of integration and the enabler of organizational performance gains in the Industry 4.0 context. The study determined that performance gains are experienced in productivity, sustainability, safety and customer experience, which represents performance metrics for Industry 4.0.

This study contributes a model that inserts smartness in the linkage between digital transformation and organizational outcomes to the digital transformation and production management literature.

The study indicates that digital transformation programs should focus on developing smartness rather than technology implementations, which must be considered an enabling activity.

Existing studies recognized the positive impact of technology on performance in industrial production. The study addresses a missing link in the Industry 4.0 value creation process. It adopts a systems perspective to establish the role of smartness in translating technology use to performance outcomes. Smart capabilities have been the critical missing link in the literature on harnessing digital transformation in organizations. The study advances theory development by contributing an Industry 4.0 value model that establishes a link between digital technologies, smartness and organizational performance.

This paper aims to present a grounded and strategic discussion regarding Supply Chain 4.0 as a management system orientation for the post-COVID-19 period as well as propose some research directions thereof.

For the development of this paper, some theoretical insights were provided based on the literature related to Supply Chain and Industry 4.0. A discussion regarding the constructs of Supply Chain 4.0 on the context of the post-COVID-19 outbreak is developed as well.

The discussion, herein, shows that the disruptive technologies might play a crucial role to become supply chains more responsive and resilient to sudden events such as COVID-19. Then a Supply Chain 4.0 is a transformational strategic orientation to be considered on the aspect of supply chain management for the post-pandemic period. Some research questions are proposed at the end of this paper with the aim to further address this subject.

This paper provides timely insights for researchers and practitioners which might imply on the further research deployments and practical applications although it demands future empirical studies to validate the propositions herein presented.

Practitioners can be benefited from this paper on having new insights and a strategic direction on regards supply chain management for the post-pandemic period with focus on a technology-driven strategy for supply chains.

This paper is unique because it brings an unexplored relationship between Supply Chain 4.0 and COVID-19 pandemic. It also significantly contributes to new directions and views for the supply chain management field from these challenging and difficult times of coronavirus global outbreak.

Referring to the theory of organizational empowerment, the purpose of this study is to examine the relationship of organizational support and perceived environment on quality of care and job satisfaction, with organizational commitment as a mediator for the first variable.

This study employed a cross-sectional research design and data was collected from seven private and public sector hospitals in Pakistan, involving 352 nurses on a voluntary basis through a self-administered survey.

The results showed that organizational commitment mediates the relationship between organizational support and job satisfaction with the quality of care. Moreover, the perceived environment has an impact on job satisfaction and quality of care.

Healthcare service quality seems strictly dependent on the perceived quality of care and job satisfaction among healthcare workers. Theoretical and practical implications for policymakers and HR management are discussed.