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This study aims to investigate the relationship of employee motivation to team support, financial incentives and public sector motivation in various agencies under the Binh Dinh People's Committee in Vietnam. These agencies fulfil state management functions in many fields, such as investment, finance, construction, sports, culture and tourism.

This study applies the quantitative method to test team support, financial incentives and public service motivation (PSM) in relation to employee motivation in the public sector. The data are analysed using covariance-based structural equation modelling (SEM), with a sample size of 263 employees who work at provincial government agencies.

The study results show that team support, financial incentives and PSM have a positive influence on employee motivation in the public sector.

The findings provide theoretical evidence that team support, financial incentives and PSM are key predictors of employee motivation in the public sector in the context of an emerging economy. Consequently, the authors propose that managers in the public sector should motivate employees by communicating with employees about the employees' roles in improving the local people's lives to stimulate the PSM of employees. In addition, managers should always provide constructive feedback that recognises employees' achievements and pay bonuses based on job performance and successful projects to improve public service.

This study examines the impact of chief executive officer (CEO) power, institutional investors and their interaction on green financing provided by Bangladeshi financial institutions and the moderating effect of government policy and CEO political connections on these relations.

We employ ordinary least squares (OLS) regressions and interaction terms among variables of interest for the empirical analysis.

Green financing decreases with CEO power, implying that CEOs of this country’s financial institutions are averse to green loans, whereas institutional investors increase green financing extended by these institutions. The government policy, which includes financial incentives for complying financial institutions, strengthens institutional investors' positive impact on green financing, but it does not change CEOs' aversion to green loans. Institutional investors have a positive moderating effect on the relationship between green finance (GF) and CEO power, but this positive moderating effect is negated in banks where the government owns a stake, possibly because CEOs of state-owned financial institutions are politically connected, which reduces institutional investors’ influence over them.

This study is unique in that it is the first to examine how the interaction among different stakeholders affects green financing in a unique setting. As the literature is almost silent on this topic, the findings of this paper are expected to raise policymakers’ awareness of the obstacles that hamper the efforts of developing countries to go green.

This study reveals the green building development path and analyzes the optimal government subsidy equilibrium through evolutionary game theory and numerical simulation. This was done to explore the feasible measures and optimal incentives to achieve higher levels of green building in China.

First, the practice of green building in China was analyzed, and the specific influencing factors and incentive measures for green building development were extracted. Second, China-specific evolutionary game models were constructed between developers and homebuyers under the market regulation and government incentive mechanism scenarios, and the evolutionary paths were analyzed. Finally, real-case numerical simulations were conducted, subsidy impacts were mainly analyzed and optimal subsidy equilibriums were solved.

(1) Simultaneously subsidizing developers and homebuyers proved to be the most effective measure to promote the sustainability of green buildings. (2) The sensitivity of developers and homebuyers to subsidies varied across scenarios, and the optimal subsidy level diminished marginally as building greenness and public awareness increased. (3) The optimal subsidy level for developers was intricately tied to the building greenness benchmark. A higher benchmark intensified the developer’s responsiveness to losses, at which point increasing subsidies were justified. Conversely, a reduction in subsidy might have been appropriate when the benchmark was set at a lower level.

The expeditious advancement of green buildings holds paramount importance for the high-quality development of the construction industry. Nevertheless, the pace of green building expansion in China has experienced a recent deceleration. Drawing insights from the practices of green building in China, the exploration of viable strategies and the determination of optimal government subsidies stand as imperative initiatives. These endeavors aim to propel the acceleration of green building proliferation and materialize high-quality development at the earliest juncture possible.

The model is grounded in China’s green building practices, which makes the conclusions drawn more specific. Furthermore, research results provide practical references for governments to formulate green building incentive policies.

Governments in developing countries seeking to meet their infrastructure backlog are increasingly turning to public–private partnerships (PPP) due to a lack of public funds. However, while there are factors which drive the current uptake of projects, there are challenges with attracting private finance, and it is not clear what incentives can be used to attract more private participation, especially in sub-Saharan Africa (SSA). Therefore, this study aims to examine challenges, drivers and incentives that affect private participation in PPP projects in Zambia.

The study used a qualitative approach with semi-structured interviews with participants who had first-hand experience working on the administration of PPP projects. The participants were predominantly from the public sector, and so the results are largely a public sector perspective on the matter.

The findings show that bureaucracy and a poor business environment emanating from poor policies, long procedures and a poor economic environment are the main challenges affecting PPP projects. The current demand for the projects is being driven by a stable business and economic environment while incentives include enhancing the business environment by improving procedures and policies.

The study contributes to extant literature by proposing an overarching theory about the challenges affecting the implementation of PPP projects in Zambia, in particular, and in SSA, in general. The results show areas where governments and government agencies responsible for PPP projects can focus attention to promote private participation.

Government incentives are critical for successful indigenous innovation commercialisation, yet there are concerns about the efficacy of these incentives. Therefore, this study examines the effectiveness of government incentives on successful indigenous innovation commercialisation in the context of low-income economies by testing the effects of demand and supply-side incentives on firm performance in the small-scale industry in Ghana.

The theoretical framework for this study is built on the below-the-radar theory of innovation (Kaplinsky et al., 2009). Using a sample of 557 firms engaged in commercialising various indigenous innovations in the small-scale industry in Ghana, PLS-SEM was deployed to assess 11 hypothesised paths based on a validated questionnaire.

The model results, at a 5% significance level, indicate that supply-side incentives are statistically insignificant on sales and profitability but have significant positive effects on employment. The direct and moderating influence of supply-side incentives and market factors on overall firm performance is also insignificant, while demand-side incentives to buyers have significant positive effects on all the performance metrics and positively moderate the effects of market factors.

The research focused on commercialising indigenous innovation in the context of low-income economies. Few studies, if any, have separately explored the effect of demand and supply-side government incentives on indigenous innovation in the context of low-income economies. The findings suggest that innovation support should focus more on the demand side of the innovation value chain.

Electric Vehicles (EVs), owing to their low carbon emissions, have gained immense importance in achieving net-zero emissions by 2070. They have also appeared as viable substitute to conventional vehicles. Aligning with global initiatives, India has created a favourable ecosystem and has implemented several policies since 2011 to achieve its target. Consequently, the market share of EVs has surged, both globally and in India, over the past decade. Taking this into account, this study aims to identify the factors that influence EVs in a developing economy using the context of India.

This study identified important determinants of EV adoption from global literature and employed a multiple linear regression model (MLRM) using the ordinary least squares (OLS) technique. Secondary data were utilised to identify determinants in the Indian context, sourced from the Ministry, NITI Aayog, AQI, the Lok Sabha Question, and the Economic Survey of India.

This study found that the number of charging stations and local pollution levels significantly influence EV adoption in India. The insignificance of the other variables may be due to the emerging state of the Indian EV market.

This study adds to the growing body of literature on EV adoption in developing economies by analysing the factors that impact its adoption using regional data. In addition, this study provides a unique perspective on a developing economy and advocates a comprehensive policy for EV adoption that reflects long-term sustainability.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-06-2023-0479.

This study aims to examine the perceptions and opinions of relevant stakeholders regarding entrepreneurship opportunities and growth in the Gilgit-Baltistan (GB) province of Pakistan. Specifically, it focuses on the role of special economic zones (SEZs), such as Maqpondass SEZ and the China–Pakistan Economic Corridor (CPEC), in fostering nascent entrepreneurship (NE) and promoting regional development.

The study employs ordered logistic regression to estimate the relationship between various independent variables and nascent entrepreneurship (NE). The independent variables include awareness of CPEC (AAC), awareness of Maqpondass SEZ (AAMEZ), SEZ incentives (SEZInc), regional market competitiveness (RMC), loan availability (LA) and education and experience (EE).

The findings indicate a robust positive relationship between SEZ-based industries and the growth of local small businesses and enterprises in Gilgit-Baltistan. Furthermore, the study suggests that government incentives, access to finance, skill development, relevant knowledge, and connections with local businesses facilitate the establishment of new ventures.

The study underscores the importance of focusing on human capital development, providing financial assistance, and creating incentives for adopting advanced technology to foster the growth of local businesses in Gilgit-Baltistan through SEZs. It emphasizes the need for policymakers and stakeholders to prioritize initiatives that support entrepreneurship and innovation in the region.

This study contributes to the existing literature by providing novel insights into the perceptions of entrepreneurship development in Gilgit-Baltistan, particularly concerning the influence of natural resources and SEZs. It fills a gap in the research by offering valuable implications for policymakers, researchers, and practitioners seeking to promote sustainable economic development in the region.

Proper performance assessment of residential building renovation is crucial to sustainable urban development. However, a comprehensive review of the literature in this research domain is lacking. This study aims to uncover the study trend, research hotspots, prominent contributors, research gaps and directions in this field.

With a hybrid review approach adopted, relevant literature was examined in three stages. In Stage 1, literature retrieved from Scopus was screened for their relevance to the study topic. In Stage 2, bibliographic data of the shortlisted literature underwent scientometric analyses by the VOSviewer software. Finally, an in-depth qualitative review was made on the key literature.

The research hotspots in performance assessment of residential building renovation were found: energy efficiency, sustainability, thermal comfort and life cycle assessment. After the qualitative review, the following research gaps and future directions were unveiled: (1) assessments of retrofits incorporating renewable energy and energy storage systems; (2) evaluation of policy options and financial incentives to overcome financial constraints; (3) establishment of reliable embodied energy and carbon datasets; (4) indoor environment assessment concerning requirements of COVID-19 prevention and involvement of water quality, acoustic insulation and daylighting indicators; and (5) holistic decision-making model concerning residents' intentions and safety, health, well-being and social indicators.

Pioneered in providing the first comprehensive picture of the assessment studies on residential building renovations, this study contributes to offering directions for future studies and insights conducive to making rational decisions for residential building renovations.

When financial statements are public, the choice between alternative reporting regimes constitutes a signal that addresses external stakeholders. Generally, the choice of more complex regimes acts as a complement of firms' transparency. However, in the absence of audits, opportunistic behaviors could be incentivized. This study aims to test whether SMEs' choice between alternative accounting regimes is associated with earnings quality.

Drawing on the literature about accounting choices and earnings quality, this study investigates whether the same conclusions are confirmed for SMEs. Using a sample of 4,054 Italian companies and 12,114 observations, it compared four earnings quality proxies of a group of companies that opted for the “Full” rules and those of a subsample of the population of companies that applied the Simplified rules.

The results suggest that the signaling power of accounting rules' choice could lead to wrong conclusions for SMEs. Indeed, a positive relationship emerged (H1) between the choice of the “Full” rules and income smoothing behaviors, while the same choice appears to reduce the probability to disclose SPOS. Moreover, the results suggest that opportunistic behaviors are more frequent for firms that have settled in a “non-cooperative” social environment (H2).

This study could foster research on financial reporting quality in private firms.

Comparing the quality of financial statements drawn up according to two alternative accounting regimes could provide useful suggestions for both users and regulators.

The results contribute to the limited literature on the implications of differential reporting. Finally, it enriches the literature about heterogeneity in accounting quality within private firms.

This study aims to propose a new conforming tax measure based on the work of Badertscher et al. (2019).

This study divides total tax avoidance/management (TM) into nonconforming and conforming portions through a regression. The residual of the regression is treated as the conforming tax measure. In addition, the new conforming tax measure is validated via three approaches. Then, this study examines the moderating effect of nonconforming earnings management (EM) on the relationship between conforming TM and firm performance.

The empirical results show that the model has stronger explanatory power than the model proposed by Badertscher et al. (2019). Additionally, the validation results show that the mean value of the conforming tax measure is lower in quasi-private corporations (financially constrained companies) than in matched public corporations (nonfinancially constrained companies), and firms under high market capital pressure are less motivated to engage in conforming tax practices. Furthermore, nonconforming EM positively moderates the conforming tax–ROA association, implying that nonconforming EM can reduce financial reporting costs resulting from conforming tax practices.

This study contributes to conforming tax research in the following ways. First, this study proposes a new conforming tax measure by substituting the cash book tax difference (BTD) for the BTD in the model of Badertscher et al. (2019) (“BKRW”). Second, this study demonstrates theoretically why the cash BTD should outperform the BTD in computing the BKRW conforming tax measure and confirm this empirically. Third, this study presents a three-way conceptual schema that divides corporations into two groups along each of three tax-relevant dimensions. The group of firms that use both conforming and nonconforming tax strategies have different characteristics compared to the other group. This study also validates the conforming tax measure across the two-group dichotomies.