Moderating Effect Research Articles

Comprehensive Analysis of Phytochemical Composition, Antioxidant Potential, and Antibacterial Activity of T. polium

This study aims to thoroughly examine the chemicals and effects of the ethanol extract from T. polium’s upper parts. We used the Soxhlet method for extraction, resulting in an extract with a significant yield of 20.6%. Qualitative analysis identified a variety of compounds, such as tannins, saponins, reducing compounds, terpenoids, quinones, and alkaloids. In quantitative analysis using the colorimetric method, we found the extract was rich in total flavonoids (20.78 mg equivalent QE/g DW extract) and total polyphenols (227.43 mg equivalent GAE/g DW extract). To assess antioxidant potential, we used the ferric reducing antioxidant power (FRAP) method, with ascorbic acid and butylated hydroxytoluene (BHT) as standards. The extract showed moderate activity in both the 2,2-diphenyl-1-picrylhydrazyl (DPPH) and FRAP methods at concentrations of 65 µg/mL and 21 mg/mL, respectively. Additionally, we tested the ethanolic extract against various bacteria using the disk diffusion technique on agar medium. The results indicated that the T. polium extract had moderate effectiveness against Gram-negative bacteria like Pseudomonas aeruginosa ATCC 9027 and Escherichia coli ATCC 8739, as well as Gram-positive bacteria like Staphylococcus aureus ATCC 6538 and Bacillus subtilis ATCC 6633. We further investigated the composition of the ethanolic extract through LC-MS/MS analysis, establishing a detailed profile of phenolic compounds, with six flavonoids identified as the main polyphenolic constituents. This thorough evaluation provides insights into the potential therapeutic uses of T. polium.

Optimising project outcomes in complex environments: empirical insights on agile practices and stakeholder dynamics

PurposeThis study delves into the dynamics between Agile Response to Change (AR), Adaptive Scoping (AS), Stakeholder Engagement (SE) and Project Performance (PP), with a special focus on the moderating influence of Project Complexity (PC). The research, grounded in a thorough literature review, identifies critical gaps in these areas and examines the extent to which PC moderates the effects of AR, AS and SE on PP, offering new perspectives for managing complex projects.Design/methodology/approachThe research develops a conceptual model based on a critical analysis of existing literature. A comprehensive questionnaire was designed, incorporating 28 items to measure AR, AS, SE, PP and PC. Data was collected from 136 project managers across various industries, and the responses were analysed using structural equation modelling (SEM) to explore the complex interplay between these variables.FindingsThe analysis revealed that internal AR (ARint) significantly enhances both quantitative (PPqt) and qualitative aspects of PP (PPql). AS and SE were found to positively influence PPql, but their impact on PPqt was not significant. Interestingly, PC was observed to negatively moderate the relationship between ARint and PPql, while its moderating effect on the relationship between ARint and PPql was not significant. The study also notes that PC does not significantly alter the positive correlations between AS, SE and PPql.Originality/valueThis research contributes to the existing body of knowledge by elucidating the relationships between ARint, AS, SE and different dimensions of PP. It uniquely explores the role of PC as a moderating variable in these relationships, offering valuable insights for practitioners and researchers in the field of complex project management.

Matching Job Demands and Job Resources as Linear and Non-linear Predictors of Employee Vigor and Sustainable Performance

ABSTRACT The present study studied two prominent job stress models as predictors of employee vigor and employee sustainable performance. First, based on the matching principle of the Demand-Induced Strain Compensation (DISC) Model, we predicted that job resources moderate (i.e. strengthen) the linear relation of job demands with employee vigor and sustainable performance, particularly when the type of demands corresponds well with the type of resources. Second, based on the non-linearity principle of the Vitamin Model, we predicted that non-linear (i.e. curvilinear) relations between job demands or job resources with employee vigor and sustainable performance exist, particularly when the type of demands or resources matches well with the outcome. An online cross-sectional study was conducted among 1,175 Chinese employees working in different industries. Multivariate regression analyses revealed that (1) although we did not find moderating effects of job resources, “conceptual matches” were found in line with the matching principle of the DISC Model, and (2) curvilinear patterns were detected (although with a non-expected shape) in which so-called “non-linear matching” relations between either demands or resources and outcomes were present. This study highlights the importance of matching demands and resources in both linear and non-linear ways to predict employee vigor and employee sustainable performance. Finally, theoretical and practical implications of the findings were addressed.

A STUDY ON THE IMPACT OF SOCIAL MEDIA USER EXPERIENCE ON THE BRAND PERCEPTION AND CHOICE OF CHONGQING VOCATIONAL COLLEGE STUDENTS: A GENDER-BASED MODERATING EFFECT

<p>With the vigorous development of social media in China and the increasing demand for enhancing the brand value of higher vocational colleges, the impact of students' brand experience and perceptual behavior on the brand value of higher vocational colleges on social media has become a focus that every higher vocational college cannot ignore. There are few studies in the academic community on the impact of students' brand experience and perceptual behavior on the brand value of higher vocational colleges on social media, and most of them still remain at the level of ordinary undergraduate colleges and social media teaching. However, with the rapid development of information technology, social media has become an important platform for students to obtain information, exchange views, and shape personal cognition. Therefore, this study is crucial for brand marketing and brand construction of higher vocational colleges, as well as future enrollment. This study selected 462 students in Chongqing as the research object, using AMOS structural equation modeling, through the design of social media brand experience, student perceptual behavior questionnaire, and higher vocational college brand value evaluation tool, we collected relevant quantitative data. The aim is to comprehensively understand the impact of social media brand experience and student perceptual behavior on the brand value of higher vocational colleges. The focus of particular attention is the possible moderating effect of gender on student perceptual behavior and higher vocational college brand value. The research results show that student perceptual behavior as an intermediary has a significant positive partial mediating relationship between social media brand experience and higher vocational college brand value. At the same time, gender as a moderating variable plays a significant moderating role in student perceptual behavior and higher vocational college brand value. Moreover, the moderating effect of female students is significantly greater than that of male students. This finding provides practical guidance for brand management in higher vocational colleges and helps to develop more targeted brand promotion strategies.</p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/lit/0558/a.php" alt="Hit counter" /></p>

Leading in times of crisis and remote work: perceived consideration leadership behavior and its effect on follower work engagement

Based on the job-demands resources theory, we examine whether leadership behavior affects followers' work engagement in the context of remote work during times of crisis, and how this effect can be explained. We focus on consideration leadership and its impact on followers' engagement under conditions of enforced remote work during the COVID-19 pandemic. Therein, we examine the role of optimism as a potential mediator. To better understand how the impact of consideration leadership behavior unfolds during crises, we examine whether being new to remote work and feeling personally impacted by COVID-19 amplified the proposed relationship between consideration leadership and followers' engagement. A sample of 729 German employees participated in a three-wave study across 6 weeks in May and June 2020. Longitudinal structural equation modeling uncovered direct positive effects of consideration leadership on changes in followers' work engagement in the second time lag (T2 to T3), while optimism did not mediate this effect. Multigroup comparisons revealed that employees who worked from home were particularly responsive to consideration leadership. No moderating effects were found for whether the COVID-19 pandemic personally impacted employees. The discussion highlights the critical role of leadership in followers' motivation and wellbeing in times of crisis and remote work.

Factors and moderators influencing artificial intelligence adoption by Jordanian MSMEs

PurposeThis study aims to investigate the factors influencing the adoption intention of artificial intelligence (AI) by micro, small and medium enterprises (MSMEs) in Jordan.Design/methodology/approachThe study adopts the technology–organization–environment (TOE) model. It examines the moderating effects of innovation culture, employee digital skill level and market competition on the relationships between the independent and dependent variables. A survey was utilized to collect data from 537 MSME owners or managers in Jordan and employed partial least squares structural equation modeling to test the hypotheses.FindingsThe results of the study support seven out of eight hypotheses. Business innovativeness, management support, perceived benefits and technological infrastructure have positive and significant effects on AI adoption intention, while perceived costs have no significant effect. However, the innovation culture, employee digital skill level and market competition were found to moderate the relationships between some of the independent variables and dependent variables.Practical implicationsThe study provides valuable insights and recommendations for MSME owners, managers, employees, policymakers, educators and researchers interested in promoting and facilitating AI adoption by MSMEs in Jordan.Originality/valueThe current attempt extends the TOE framework by adding significant constructs representing the three contexts. Moreover, it is one of the few studies that analyzed the factors influencing the adoption intention of AI by MSMEs in Jordan, which are significant to the Jordanian economy and represent 99.5% of enterprises.

Problems in peer relationships and low engagement in romantic relationships in preterm born adolescents: effects of maternal warmth in early childhood.

This study examined whether maternal warmth in early childhood moderates the association between preterm birth and problems in peer relationships and low engagement in romantic relationships in adolescence. We studied 9193 individuals from the Millennium Cohort Study in the United Kingdom, 99 (1.1%) of whom were born very preterm (VPT; < 32weeks of gestation) and 629 (6.8%) moderate-to-late preterm (MLPT; 32-36weeks gestation). Maternal warmth was reported by the mothers when their children were 3years old. Peer relationship problems were reported by both the participants and their mothers at 14 and 17years. Further, participants reported their engagement in romantic relationships at 14 and 17years. All outcome variables were z-standardized, and the moderation effect was examined via hierarchical linear regressions. Compared to full-term birth, both MLPT and VPT birth were associated with lower engagement in romantic relationships at 17years of age (b = .04, p = .02; b = .11, p = .02, respectively), and VPT birth was associated with increased peer relationship problems at 14 (b = .29, p = .01) and 17years of age (b = .22, p = .046). Maternal warmth in early childhood was similarly associated with lower peer relationship problems in MLPT, VPT and full-term born adolescents. However, there was no influence of maternal warmth on engagement in romantic relationships at 17years of age. There is no major modifying effect of maternal warmth in early childhood on the association between PT birth and peer relationship problems and low engagement in romantic relationships at 14 and 17years of ages.

Work-life balance, motivation, and satisfaction as determinants of job commitment

This study evaluated the work-life balance, motivation, job satisfaction, and commitment levels of high school teachers in a city in Laguna, Philippines during the academic year 2022-2023. It narrowed the gap by testing if work-life balance, motivation, and job satisfaction predict job commitment level and if demographic profiles have moderation effect to the relationship between the predictors and outcome variable. Utilizing descriptive-correlational design, 262 teachers were surveyed through multi-stage sampling. Adapted questionnaires were utilized, content validated by experts, and verified through reliability testing. Mean, Standard Deviation, Spearman Rho, Ordinal Regression, and Moderated Regression were employed for data analysis. Results revealed that the teachers’ level of work-life balance, job satisfaction, and job commitment were high, while motivation was very high. Work-life balance had negative very weak correlation with job commitment, while job satisfaction had positive moderately strong correlation with job commitment. Motivation did not show any significant association with job commitment. Only job satisfaction had a significant effect on job commitment, whereas work-life balance and drive did not have significant effect. Age, years of teaching, and position had moderation effect, while sex had no moderation effect, on the link between work-life balance and job commitment, and between job satisfaction and teachers’ job commitment. Further, years of teaching years and position had moderation effect, while sex and age had no moderation effect, on the relationship between motivation and their job commitment. Results of the study had strong implications to the high school teachers, school heads and school administrators.

Drinking motives and alcohol use among undergraduate college students in Hawaiʻi: A cross‐sectional analysis on the moderating effects of ego‐resiliency and social support

AbstractThis study estimated the (1) levels of alcohol use, drinking motives, ego‐resiliency, and social support; (2) effect of drinking motives on alcohol use; and (3) moderating effects of ego‐resiliency and social support. An online survey was conducted among undergraduate college students from a university in Hawaiʻi (n = 172). This study estimated moderating effects of ego‐resiliency and social support between drinking motives and alcohol use using SPSS 26.0 and PROCESS macro version 4.0. Four independent moderation analyses were performed for each drinking motive (social, coping, conformity, and enhancement). About one‐fourth of the sample had drinking problems (AUDIT score ≥ 8). The highest drinking motive was social, followed by enhancement, coping, and conformity motives. Ego‐resiliency significantly moderated the relationship between coping and enhancement motives with alcohol use. Social support did not have a significant moderating effect between drinking motives and alcohol use. The findings suggest that undergraduate college students who drink with coping and enhancement motives may have a reduced risk of drinking problems if they have a high level of ego‐resiliency. Future research and practice need to account for drinking motives and ego‐resiliency when working with college students to prevent and intervene in excessive alcohol use.

Analysis of risk factors and interactions for pain in temporomandibular disorder: A cross-sectional study.

Risk factors for temporomandibular disorder (TMD) pain remain unclear. This study aimed to identify risk factors for TMD pain using a biopsychosocial model and to investigate interactions between potential risk factors-oral behaviours (OBs), psychological factors and sleep quality-and their direct and indirect effects on TMD pain. This was a cross-sectional study of 488 patients with TMDs (422 women; 30.8 ± 9.4 years). Pain was assessed using the Numerical Rating Scale. Demographic, behavioural, psychological and biomedical data were collected through clinical examination, face-to-face interviews and questionnaires. Multiple linear regression analysis was used to identify factors associated with TMD pain. Mediation and moderation analysis were used to evaluate interactions between variables. Significant mediation ('0' not included in the 95% confidence interval (CI)) and moderation (p < .05) effects on TMD pain were identified. Marital status, diagnosis subgroup, previous medication use, depression and sleep quality were significant risk factors for TMD pain (p < .05). Significant mediation effects were observed as follows: depression and sleep quality mediated the association between OBs and pain; sleep quality mediated the association between somatization, depression, anxiety and pain; and depression mediated the association between sleep quality and pain (all 95% CI did not contain '0'). (1) Marital status, diagnosis subgroup, previous medication use, depression and sleep quality were associated with TMD pain. (2) OBs can exacerbate pain by promoting depression and reducing sleep quality. Psychological factors and sleep quality can interact to exacerbate pain.

How and when leader voice solicitation facilitates innovative behavior: the role of pride and collectivism orientation

PurposeDrawing on affective events theory (AET), this study aims to investigate how and when leader voice solicitation affects employees’ innovative behavior. Specifically, this study proposes that leader voice solicitation evokes employees’ feelings of pride, which subsequently motivate employees’ innovative behavior. Moreover, collectivism orientation plays a moderating role in this process.Design/methodology/approachThis study collected 251 supervisor–subordinate dyadic data in two phases and employed structural equational modeling (SEM) to test the hypotheses.FindingsThe results revealed that employees’ feelings of pride mediate the positive relationship between leader voice solicitation and employees’ innovative behavior. Collectivism orientation intensifies the mediated relationship.Originality/valueThis study extends the potential outcome variables of leader voice solicitation. Moreover, it introduces a novel theoretical perspective to explore the impact of leader voice solicitation on employees. Importantly, this study examines the mediating effect of pride and the moderating effect of collectivism orientation, deepening the understanding of how and when leader voice solicitation affects innovative behavior.

Effect of additional dead space using end-tidal CO2 measurement on ventilating preterm infants: An experimental study.

Dead space is the part of the airway where no gas exchange takes place. Any increase in dead space volume has a proportional effect on the required tidal volume and thus on the risk of ventilation-induced lung injury. Inserts that increase dead space are therefore not used in small preterm infants. This includes end-tidal CO2 measurement. The aim of this study was to investigate the effect of the end-tidal CO2 measurement adapter on ventilation. In an experimental setup, an end-tidal CO2 measurement adapter, three different pneumotachographs (PNT-A, PNT-B, PNT-Neo), and a closed suction adapter were combined in varying set-ups. The time required for CO2 elimination by a CO2-flooded preterm infant test lung was measured. PNT-A prolonged CO2 elimination time by 0.9 s (+3.3%), Neo-PNT by 3.2 s (+11.6%) and PNT-B by 9.0s (+32.7%). The end-tidal CO2 measurement adapter prolonged the elimination time by an additional second without the pneumotachograph (+3.6%) and in combination with PNT-A (+3.1%) and PNT-Neo (+3.1%). In conjunction with PNT-B, the end-tidal CO2 measurement adapter reduced the elimination time by 0.3 seconds (-1%). The use of a closed suction adaptor increased the CO2 elimination time by a further second with PNT-Neo (+3.1%) and by an additional two seconds with no flow sensor (+6.9%), with PNT-A (+6.4%) and with PNT-B (+5.5%). The flow sensor had the greatest influence on ventilatory effort, while end-tidal CO2 measurement had only a moderate effect. The increased ventilatory effort levied by the CO2 measurement was dependent on the flow sensor selected. The use of closed suctioning more negatively impacted ventilatory effort than did end-tidal CO2 measurement.

The effectiveness of transcranial magnetic stimulation for dysphagia in stroke patients: an umbrella review of systematic reviews and meta-analyses.

Numerous studies have explored the use of repetitive Transcranial Magnetic Stimulation (rTMS) intervention in post-stroke dysphagia. The primary aim of this umbrella review was to appraise the methodological quality of systematic reviews (SRs), with and without meta-analyses (MAs), that synthesized the findings of randomized controlled trials (RCTs) exploring the effectiveness of rTMS in the management of dysphagia post-stroke. A secondary aim of was to evaluate the consistency and reliability of translational implications of rTMS for swallowing recovery after stroke across these SRs and MAs. We searched several databases from inception to the 14th of May 2023, to identify SRs and MAs that examined the effectiveness of rTMS in the management of dysphagia post-stroke. The methodological quality of the included studies was evaluated utilizing the AMSTAR 2 (A Measurement Tool to Assess Systematic Reviews) instrument. To investigate the extent of literature overlap among the primary studies included in the SRs, the Graphical Overview of Evidence (GROOVE) was utilized. Of the 19 SRs that were identified, two studies received low quality ratings, while the rest (17) were rated with critically low quality based on the AMSTAR 2 rating. A high literature overlap across the SRs was observed. In all SRs and MAs reviewed, there was a consistent presence of at least some significant evidence supporting the effectiveness of rTMS in enhancing swallowing outcomes for individuals with dysphagia post-stroke, that is, all MAs reported at least a moderate overall effect in favor of rTMS (SMD range = [0.59, 6.23]). While rTMS shows promise for improving dysphagia post-stroke, the current evidence remains limited and inconclusive due to the methodological flaws observed in the published SRs and their respective MAs on the topic so far. Concerning the limitations of our study, language restrictions and methodological shortcomings may affect the generalizability of our findings.

Understanding the Barriers to Consumer Purchasing of Electric Vehicles: The Innovation Resistance Theory

In the context of sustainable transition, the factors that impact the decision to purchase electric vehicles (EVs) have garnered significant interest. However, existing research predominantly concentrates on the promotional factors while disregarding an examination of the resistance effects. Drawing on the innovation resistance theory (IRT), this study aims to investigate the influence of three functional barriers (usage, value, and risk) and two psychological barriers (tradition and image) on consumers’ intention to purchase EVs. Additionally, we also analyze the moderating effect of environmental concern and incentive policy. Based on a survey of 297 respondents in China, we used SPSS 26.0 and AMOS 24.0 to verify our hypothesis. Our findings indicate that usage, value, risk, and tradition barriers negatively affect EV purchase intentions. Moreover, the negative relationship between functional barriers and EV purchase intentions is weaker for a strong incentive policy. Furthermore, we found that Gen Y and households with private car consumers are more willing to purchase EVs. These findings contribute to extending the applicability of IRT to the sustainable transportation field. They also offer practical guidance for EV enterprises with regard to marketing strategies that effectively mitigate the functional and psychological barriers to enhance profits, and for policymakers to better stimulate the development of the EV market.

How stroke-related dysphagia relates to quality of life: the mediating role of nutritional status and psychological disorders, and the moderating effect of enteral nutrition mode.

Although stroke-related dysphagia has been shown to influence quality of life (QOL), the underlying mechanisms have yet to be uncovered. This study aims to investigate the mediating role of nutritional status and psychological disorders in the relationship between stroke-related dysphagia and QOL in stroke patients and explore the moderating effect of enteral nutrition mode. In 2022, A questionnaire survey using stratified random sampling was conducted on 5,322 stroke patients with dysphagia, including Functional Oral Intake Scale (FOIS), Swallowing Quality of Life Questionnaire, Patient Health Questionnaire-9 (PHQ-9), and Generalized Anxiety Disorder-7 (GAD-7) to assess dysphagia, QOL and psychological disorders, respectively, for each participant. Records of serum albumin, Hemoglobin, Total serum protein, serum prealbumin and Body mass index were enrolled to assess nutritional status. FOIS demonstrated a significant positive predictive effect on QOL. Nutritional status and psychological disorders (PHQ-9 and GAD-7) mediated the relationship between FOIS and QOL. Nutritional status-psychological disorders showed a chain mediation effect in the relationship between FOIS and QOL. The moderating effect of enteral nutrition mode was observed. The mediating role of nutritional status and psychological disorders with moderating effect of enteral nutrition mode in the relationship between dysphagia and QOL in stroke patients was found.

Social anxiety moderates the association between adolescent irritability and bully perpetration.

Preliminary work suggests anxiety moderates the relationship between irritability and bullying. As anxiety increases, the link between irritability and perpetration decreases. We hypothesize that any moderation effect of anxiety is driven by social anxiety symptoms. We sought to explicate the moderating effect of anxiety, while clarifying relations to other aggressive behaviors. A sample of adolescents (n = 169, mean = 12.42 years of age) were assessed using clinician rated assessments of anxiety, parent reports of irritability and bullying behaviors (perpetration, generalized aggression, and victimization). Correlations assessed zero-order relations between variables, and regression-based moderation analyses were used to test interactions. Johnson-Neyman methods were used to represent significant interactions. Irritability was significantly related to bullying (r = .403, p < .001). Social, but not generalized, anxiety symptoms significantly moderated the effect of irritability on bully perpetration (t(160) = -2.94, b = -.01, p = .0038, ΔR2 = .0229, F(1, 160) = 8.635). As social anxiety symptoms increase, the link between irritability and perpetration decreases. Understanding how psychopathology interacts with social behaviors is of great importance. Higher social anxiety is linked to reduced relations between irritability and bullying; however, the link between irritability and other aggression remains positive. Comprehensively assessing how treatment of psychopathology impacts social behaviors may improve future intervention.

Green intellectual capital and environmental performance: identifying the pivotal role of green ambidexterity innovation and top management environmental awareness

PurposeThis research focuses on analyzing the impact of Green Intellectual Capital (GIC) on the Environmental Performance (EP) of Spanish wineries, as well as the mediating effect of Green Ambidexterity Innovation (GAI) on the main relationship posed (GIC–EP), and the moderating effect of Top Management Environmental Awareness (TMEA) on the GAI–EP link. In addition, age, size and size and membership in a Protected Designation of Origin (PDO) to increase the accuracy of the cause–effect relationships examined.Design/methodology/approachThe study proposes a conceptual model based on previous studies, which is tested using structural equations (PLS-SEM) with data collected from 196 Spanish wineries between September 2022 and January 2023.FindingsThe results of the research reveal the existence of a positive and significant relationship between the development of GIC and EP of Spanish wineries, as well as the partial mediation of GAI in this link and the positive moderation of TMEA in the GAI–EP relationship.Originality/valueThe originality of the study is explained by several factors. First, the study pioneered the exploration of TMEA as a moderator of the relationship between GAI and EP, allowing such analysis to improve understanding of the dynamic interaction between innovation and environmental management. Second, to the best of the authors' knowledge, there are no preceding studies that have previously proposed the theoretical model presented in this research, thus providing new scientific knowledge on the intellectual capital field. Third, the contextualization of the study in the wine sector, traditionally perceived as little knowledge-intensive, contributes significantly to the existing body of scientific knowledge on the environmental management of wineries, given that it allows the identification of the catalysing variables of EP in the Spanish wine context.

The IFRS adoption, corporate tax avoidance and the moderating effect of family ownership

Purpose This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA. Design/methodology/approach The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods. Findings The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA. Practical implications The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance. Originality/value The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

The influence of financial flexibility on firm performance: the moderating effects of investment efficiency and investment scale

PurposeFinancial flexibility and investment efficiency are of vital importance in strategic choices at boardrooms, particularly in post-crisis recovery strategies. This study examines the moderating effects of investment efficiency and investment scale on the relationship between financial flexibility and firm performance.Design/methodology/approachThe authors use sample of 10,755 US-listed firms over the period 2010–2021 to examine the relationships between investment scale, investment efficiency, financial flexibility and firm performance. Particular attention is paid to overinvestment and underinvestment.FindingsFindings of this study reveal that financial flexibility mitigates investment inefficiency through reducing overinvestment. Financial flexibility contributes to boost a firm’s accounting and market performance. Additionally, investment efficiency and investment scale have moderating effects on the relationship between financial flexibility and firm performance. However, the influence of investment efficiency is greater than the influence of investment scale. Finally, the authors find that the direct and indirect effects of financial flexibility are stronger on market performance than accounting performance, implying that market is more sensitive to corporate financial policies.Research limitations/implicationsFindings of this study have implications for scholars, decision-makers policymakers, investors and other stakeholders.Practical implicationsThis study has its own limitations due to the sample selection issues, country context and the research model adopted by this study.Originality/valueThe novel contribution to the extant literature is incorporating the influence of investment scale and investment efficiency into the relationship between financial flexibility and firm performance.

Effect of Negative Online Reviews and Physician Responses on Health Consumers' Choice: Experimental Study.

The COVID-19 pandemic has highlighted the importance of online medical services. Although some researchers have investigated how numerical ratings affect consumer choice, limited studies have focused on the effect of negative reviews that most concern physicians. This study aimed to investigate how negative review features, including proportion (low/high), claim type (evaluative/factual), and physician response (absence/presence), influence consumers' physician evaluation process under conditions in which a physician's overall rating is high. Using a 2×2×2 between-subject decision-controlled experiment, this study examined participants' judgment on physicians with different textual reviews. Collected data were analyzed using the t test and partial least squares-structural equation modeling. Negative reviews decreased consumers' physician selection intention. The negative review proportion (β=-0.371, P<.001) and claim type (β=-0.343, P<.001) had a greater effect on consumers' physician selection intention compared to the physician response (β=0.194, P<.001). A high negative review proportion, factual negative reviews, and the absence of a physician response significantly reduced consumers' physician selection intention compared to their counterparts. Consumers' locus attributions on the negative reviews affected their evaluation process. Physician attribution mediated the effects of review proportion (β=-0.150, P<.001), review claim type (β=-0.068, P=.01), and physician response (β=0.167, P<.001) on consumer choice. Reviewer attribution also mediated the effects of review proportion (β=-0.071, P<.001), review claim type (β=-0.025, P=.01), and physician response (β=0.096, P<.001) on consumer choice. The moderating effects of the physician response on the relationship between review proportion and physician attribution (β=-0.185, P<.001), review proportion and reviewer attribution (β=-0.110, P<.001), claim type and physician attribution (β=-0.123, P=.003), and claim type and reviewer attribution (β=-0.074, P=.04) were all significant. Negative review features and the physician response significantly influence consumer choice through the causal attribution to physicians and reviewers. Physician attribution has a greater effect on consumers' physician selection intention than reviewer attribution does. The presence of a physician response decreases the influence of negative reviews through direct and moderating effects. We propose some practical implications for physicians, health care providers, and online medical service platforms.