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Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

Workplace bullying has appalling fallouts for organizations and employees. While the association between bullying and employees’ exit intentions has been sufficiently established in research, the underlying conditions remain overlooked. Using the affective events and conservation of resources theories as the theoretical lens, the purpose of this study is to probe work alienation and emotional exhaustion as sequential mediators in the association between bullying and employees’ exit intentions.

A sequential mediation model was examined using three-wave longitudinal data gathered from 406 employees working with hotels situated in tourist destinations of India.

Work alienation serves as a significant mediator between bullying and emotional exhaustion. More importantly, work alienation and emotional exhaustion emerged as sequential mediators in the association between bullying and exit intentions.

Research on workplace bullying is often cross-sectional, and researchers have called for time-lagged and/or longitudinal examination. While responding to the frequent calls made by researchers to examine underlying conditions, this three-wave longitudinal study advocates for holistic cognizance, i.e., how workplace bullying results in employees’ exit.

Considering the detrimental impact of workplace cyberbullying on employees and organizations, it is necessary to understand factors that potentially induce employees to engage in cyberbullying and to recognize personal characteristics that may help employees mitigate its impact. This research applies the conservation of resources (COR) theory to investigate the effect of organizational politics and political skill on employees' exposure to workplace cyberbullying as well as to analyze the subsequent impact on emotional exhaustion. Moreover, the interaction effect of political skill and organizational politics on employees' exposure to workplace cyberbullying is analyzed.

The total of 358 complete questionnaires were obtained from one medium-sized public university in Thailand. The partial least squares structural equation modeling (PLS-SEM) was used to analyze the data.

The analysis supports the positive association between organizational politics and employees' exposure to workplace cyberbullying. Employees' exposure to workplace cyberbullying also has a positive association with emotional exhaustion. On the other hand, the analysis showed that political skill has a negative association with employees' exposure to workplace cyberbullying. The result from the moderating effect analysis further shows that political skill also reduces the impact of organizational politics on employees' exposure to workplace cyberbullying.

The incorporation of the COR theory provides theoretical insight into how political skill of employees can buffer the impact of organizational politics on exposure to workplace cyberbullying. It advances the knowledge found in previous research that lacked solid theory to explain the interaction between organizational politics and political skill of employees in the area of workplace cyberbullying.

This study aims to investigate the effect of knowledge hiding on individual task performance and examine the moderating influence of transformational leadership.

This study included 256 participants employed by financing companies in Indonesia. In addition, to analyze the data, descriptive statistics were computed using SPSS 25, and the structural equation model-partial least square (SEM-PLS) was used for hypothesis testing.

The findings revealed the negative effects of knowledge hiding on individual task performance and its potential consequences for individuals and organizations. However, it also suggested that transformational leadership may not be sufficient to reduce the negative effects of knowledge hiding on individual task performance.

This study only focused on the context of a specific industry or country, which limited the generalizability of the findings.

This study enriches the understanding of the importance of addressing knowledge-hiding behaviors and investigating additional factors that can enhance task performance in organizations.

This study adds value to the existing literature by emphasizing the importance of investigating supplementary factors other than transformational leadership that have the potential to reduce the negative effects of knowledge hiding on organizational performance.

The main purpose of this study is to examine the disclosure of earnings forecasts in firms' prospectuses to explain investor demands or, in other words, oversubscription rates of Malaysian initial public offerings (IPOs).

Ordinary least squares and robust methods were used to examine cross-sectional data comprising 466 fixed-price IPOs reported for the period from January 2000 to February 2020 on Bursa Malaysia.

The results showed that IPOs with earnings forecasts obtained higher oversubscription rates than those without earnings forecasts. IPOs with earnings forecasts provide value-relevant signals to prospective investors about the good prospects of firms, resulting in an increase in the demand for IPO shares. For the IPO samples listed during the global financial crisis (GFC) period, IPOs with earnings forecasts had negative impacts on the oversubscription rates. These results were robust to quantile methods and the two-stage least squares method.

The research findings provide fresh information for investors regarding the importance of earnings forecasts as a trustworthy signal of a firm’s quality when making share subscription decisions.

The regulator is advised to encourage issuers to include earnings forecasts in their prospectuses since such forecasts help to increase the demand for IPOs.

This study contributes to the literature by offering empirical evidence regarding the signalling impact of earnings forecast disclosures on investor demands for Malaysian IPOs. Moreover, this study provides evidence demonstrating the impact of earnings forecast disclosures on oversubscription rates of Malaysian IPOs during the GFC period.

The purpose of the study is to analyse the occurrence and distribution of different tree species in Gilgit-Baltistan, Pakistan, as a baseline for further inventories, and estimate the biomass per species and plot. Furthermore, it aims to measure forest biodiversity using established formulae for tree species diversity index, richness, evenness and accumulative curve.

Field data were collected, including stratification of forest sample plots. Statistical analysis of the data was carried out, and locally appropriate allometric equations were applied for biomass estimation.

Representative circular 556 forest sample plots of 1,000 m² contained 13,135 trees belonging to nine tree species with a total aboveground biomass of 12,887 tonnes. Sixty-eight per cent of the trees were found between 2,600 and 3,400 masl; approximately 63 per cent had a diameter at breast height equal to 30 cm, and 45 per cent were less than 12 m in height. The Shannon diversity index was 1.82, and Simpson’s index of diversity was 0.813.

Rough terrain, long distances, harsh weather conditions and location of forest in steep narrow valleys presented challenges for the field crews, and meant that fieldwork took longer than planned.

Estimating biomass in Gilgit-Baltistan’s forests using locally developed allometric equations will provide transparency in estimates of forest reference levels, National Forest Monitoring System in Pakistan and devising Reducing Emissions from Deforestation and Forest Degradation national strategies and for effective implementation.

This paper presents the first detailed forest inventory carried out for the dry temperate and semi-arid cold region of Gilgit-Baltistan, Pakistan.

The purpose of this paper is to develop a theoretical model that explains the impact of big data analytics capabilities (BDAC) on company's supply chain innovation capabilities and sustainable supply chain performance. BDAC is represented through two dimensions of big data technological capabilities (BDTC) and big data personal capabilities (BDPC). Moreover, the relationships between BDTC and BDPC with sustainable supply chain performance through the mediation effect of supply chain innovation capabilities are examined.

The study used a quantitative research approach. A survey of 400 Jordanian manufacturing companies was carried out to conduct this research. However, the responses of 207 managers were valid to be used in the analysis. In this study, the SmartPLS software was used to perform structural equation modeling using a partial least squares approach (PLS-SEM) and to examine the measurement and structural model's validity and reliability.

According to the results of this study, BDPC has a significant positive impact on supply chain innovation capabilities. Furthermore, the findings indicate that supply chain innovation capabilities are the most influential predictor of sustainable supply chain performance and act as a positive significant mediator in the relationship between BDPC and firm sustainable performance. Surprisingly, the study found that BDTC had no significant effect on supply chain innovation capabilities. Besides that, no significant relationship exists between BDTC and firm sustainable performance via the mediation effect of supply chain innovation capabilities.

This study provides an integrated research model that incorporates BDAC, supply chain innovation capabilities, and sustainable supply chain performance in order to analyze supply chain innovation and sustainable supply chain performance. This suggests that the scope of the study is broader in terms of predicting sustainable supply chain performance. As a result, the study intends to fill a gap in the literature by explaining how BDAC affects supply chain innovation capabilities and firms sustainable performance. In addition, the role of supply chain innovation capabilities as a mediator between BDAC and sustainable supply chain performance is investigated.

The COVID-19 outbreak has disrupted the habits of customers as well as their shopping behavior. This study aims to critically examine the associated benefits and challenges of online shopping from the perspective of customers in the COVID-19 pandemic.

A systematic review of the relevant literature published between 2020 and 2022 was conducted via performing comprehensive search query in leading scholarly databases “Scopus and Web of Science” with the restriction of their predefined subject category of “Business.” Overall, 30 research studies were selected for the review and a significant number of studies were published in 2021 (n = 15).

The research findings revealed that customers are motivated to shop online because of perceived benefits such as time-saving, convenience, 24/7 accessibility, interactive services without physical boundaries, trust, website attractiveness and cost-saving. However, challenging factors such as financial scams, privacy concerns, poor quality of products and services, fake promotions and reduced social interaction have hindered the growth of online shopping. The recommendations regarding designing marketing strategies, secured transaction, multiple payment options, trust building, protection of privacy, promotion via social media, effective mechanism to secure and timely delivery of product are helpful to improve the service quality of online shopping.

The outcomes of this research are valuable to online retailers and policymakers, as it highlights how the benefits can enhance customers’ shopping intentions and minimize the impact of associated challenges. This study also recommends the redesigning of user-friendly interfaces of online shopping websites and ensures their privacy, security and performance on a regular basis.

This study presents a situated and context-bound model of electronic media reports by exploring their detailed information practices within the workplace actions. It further investigates the information sources they usually consult for news or story-making process and barriers that hinder them to acquire required information.

The data were collected through semistructured, face-to-face interviews of electronic media reporters from the top news channels of Pakistan. These reporters had international exposure while having 7–20 years of work experience with different news channels.

In relation to information practices, the model also highlights the seven steps involved in news-making process of electronic media. Initially inspired from Mckenzie's (2003) model of information practice, which was developed within the everyday life context, this model attempts to see the information practices of electronic media reporters situated at their workplaces and might be seen as an extension of previous works.

This study is a unique attempt to find patterns of information practices situated in their workplace actions. The results of this study would be helpful for librarians and information specialists, who are working in media house libraries for the planning and designing of library services.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-07-2020-0308

This study aims to investigate the potential positive correlation between inclusive leadership and hotel frontline employees’ (FLEs) customer stewardship (CS) behavior, using the conservation of resource theory as its foundation. It hypothesizes that role breadth self-efficacy (RBSE) acts as a mediating factor in this relationship, with employee conscientiousness serving as a significant moderating variable.

A time-lagged survey design was used, spanning over three rounds to collect data from 348 hotel FLEs and 42 managers. The analysis was conducted using structural equation modeling in Mplus version 8.6.

The study revealed a positive association between inclusive leadership and FLE CS, both directly and indirectly through RBSE. The results also showed that FLE conscientiousness moderated the direct link between inclusive leadership and RBSE, as well as the indirect link between inclusive leadership and FLE CS.

The evidence suggests that inclusive leadership behaviors among hospitality managers may elevate FLE CS behaviors, implying significant benefits for the success of hospitality organizations. Managers should focus on enhancing FLEs’ RBSE to further improve CS behaviors. In addition, by considering FLE conscientiousness, managers can craft targeted strategies to maximize the impact of inclusive leadership on CS behaviors.

This research contributes to the limited body of knowledge on the precursors of CS behavior by explaining both direct and indirect connections with inclusive leadership. Furthermore, it broadens the understanding of the conditions under which leadership most effectively shapes such behaviors.