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Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption.

A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data.

All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB.

This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework.

This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.

This paper aims to examine and discuss the factors affecting consumers' purchase intentions for ice cream in India.

This study is based on a primary survey of 340 respondents from India, collected through a well-structured questionnaire. The data has been analysed using partial least square-based structural equation modelling (PLS-SEM). The theory of planned behaviour (TBP) has been used to identify the determinants of the purchase intention of ice cream.

The measurement model shows that the constructs of the model have adequate convergent and discriminant validity. The findings of the structural model show the positive and significant impact of subjective norms, perceived behavioural control, and trustworthiness on attitudes and purchase intentions for ice cream. In addition, estimates also revealed that attitude has significant implications on purchase intention.

The study provides insight into the factors that influence ice cream purchase intentions in India. Corporate strategy makers and advertising managers who work for ice cream brands can look at the study to figure out how to market their products to get more customers.

The novelty and value of this study lie in choosing an unexplored product (ice cream) whose demand is continuously increasing. Perhaps this is the first study in an emerging economy like India to consider an extended version of the TPB by including health consciousness and trustworthiness to establish the relationship between ice cream purchase intention and health consciousness.

The eco-innovation is considered one of the possible ways to tackle climate change. However, the conflicting empirical evidence related to the role of eco-innovation on environmental quality becomes a motivation to explore the effect of eco-innovation on environmental degradation proxied by ecological footprint. Besides, it controls economic growth, remittance inflows, trade openness and total energy consumption in the environmental degradation function.

Uses the Augmented Auto Regressive Distributed Lag (AARDL) approach to examine the cointegration relation among the series during the period ranging from 1975 to 2017 for India within the environmental Kuznets curve (EKC) framework.

The result suggests that eco-innovation can mitigate climate change by reducing the ecological footprint. Similarly, economic growth reduces the ecological footprint in the short- and long-run. However, the square of economic growth is positive and significant. Thus, it shows evidence against the conventional EKC hypothesis. The results also reveal that remittance inflows have an insignificant negative role on the ecological footprint, while total energy consumption and trade openness harm the environment by enhancing the ecological footprint.

This study provides important implications for climate change mitigation. Thus, the government should promote eco-innovation to mitigate climate change by offering a favorable legal environment to the firms to adopt the same in their production and consumption activities. It also suggests that initiatives like green strategies should give serious attention while incurring research expenditure.

No prior studies assess the impact of eco-innovation on the ecological footprint for the period of 1975–2017 in India.

The primary objective of the current study is to examine the role of leadership styles and Industry 4.0 in organization performance. In addition, the direct and indirect effect of job satisfaction, competitive advantage and business sustainability is also examined. For this purpose, a cross-sectional research design was selected. Population of the study were based on the manufacturing Small and Medium Enterprises (SMEs) of Thailand. Employees of these SMEs were selected to collect the data. Therefore, respondents of the study were employees of Thai manufacturing SMEs. Various close ended questions related to the concerned study were asked on a five-point Likert scale. Furthermore, this study analyzed the data with the help of Partial Least Square-Structural Equation Modeling (PLS-SEM). Results of the study revealed that both leadership styles and Industry 4.0 have significant role in organization performance. Leadership styles and Industry 4.0 influence positively on job satisfaction and competitive advantage, respectively. Further, job satisfaction and competitive advantage influence positively on business sustainability. Finally, business sustainability significantly improves organization performance. Therefore, the current study has vital importance for practitioners to enhance organization performance through leadership styles and Industry 4.0.

This paper aims to explore the relationship between delay factors and construction project performance with respect to project risk mitigation strategies as moderators.

Random sampling was used to select the sample of the study. Data were gathered through a survey of 204 Malaysian construction companies. The data were analysed using the partial least squares technique.

The results indicate that environmental, resource and coordination issues negatively affect construction project performance. Project visibility and flexibility can mitigate the negative effects of both resource and coordination issues on project performance. Furthermore, supplier development can mitigate the negative effects of coordination issues.

The findings of the study will be useful for construction firms to complete construction projects timely, within a scheduled budget and with only minor defects if adopted.

This study is among the first to empirically test the moderating role of risk mitigation strategies on the relationship between delay factors and project performance in the construction industry.

Objective of the study is to determine the factors effecting successful women leadership and to draw a comparison between Thailand and Malaysia. Primary data were collected from both countries. Quantitative research approach was used in this study by using a cross-sectional research design. Population of the study was based on the textile companies of Thailand and Malaysia. Employees of textile companies were selected as the respondents. Partial Least Square (PLS) was used for data analysis. Results of the study found that learning autonomy, emotional intelligence, political differences and organization culture (OC) are the major factor which effect on successful women leadership in both countries. Moreover, in both countries, learning autonomy, emotional intelligence and OC have positive role in successful women leadership, however, political differences effect negatively on successful women leadership. Additionally, there is a difference between both countries, in case of moderating role of political differences and OC. In Thailand, OC has positive role to enhance women leadership through emotional intelligence. In case of Malaysia, political differences weaken the positive relationship between the emotional intelligence and successful women leadership.

There is an increasing trend of outsourcing maintenance activities of heavy equipment, including belt conveyor installations. However, there are numerous challenges in maintenance outsourcing. This paper aims to identify and analyze various challenges of outsourcing maintenance activities associated with belt conveyor installations.

This paper identifies maintenance outsourcing challenges of belt conveyor installations through literature review, field visits and expert opinion. An integrated structural hierarchical framework of the identified challenges is developed through analytic hierarchy process and decision-making trial and evaluation laboratory.

The paper has identified eight challenges, namely, attainment of organizational strength by contractors, legal and financial challenges for contractors, attainment of necessary technician skills by contractors, maintenance data acquisition and analysis challenges, facilitation with modern equipment, gadgets and instrumentation, service quality challenges, health, safety and environment-related challenges and spares supply chain management challenges. The segregation of driver and dependent challenges, including their hierarchical framework had been established in this work.

A comprehensive list of challenges and their prioritization in maintenance outsourcing of belt conveyor installations had been established. This will help the organizations who own and operate these installations to make judicious decisions regarding outsourcing maintenance.

This paper significantly contributes to the literature on maintenance outsourcing of heavy machinery installations like a belt conveyor system based on the input of different stakeholders. This study will lead to the development of frameworks for maintenance contractor selection for such installations.

By replacing traditional fossil fuels, renewable energy (RE) has the potential to become an outstanding sustainable energy supply. However, owing to technological, economic, social and legal constraints, RE is still in its early stages of development. Hence, this paper aims to analyze the sustainable development hindrances in the RE supply chain (RESC).

Twenty-three hindrances to the sustainable development of the RE industry were investigated in this research, which included a review of the expert opinion and literature. Then, a mutual relationship between the hindrances by integrating interpretive structural modeling and decision-making trial and evaluation laboratory in fuzzy environment was established. Furthermore, using the cross-impact matrix multiplication applied to a classification analysis, these hindrances were grouped.

The findings show that the important hindrances are “lack of standards for the RESC (H19), lack of entrepreneurship support (H21), lack of incentives/subsidies to encourage RE producers to compete (H30) and lack of governmental support for sustainable supply chain solutions (H31).

This research provides unique insights into the area of sustainability in RESC. To the best of the authors’ knowledge, this is the first paper to analyze the sustainability hindrances in the RESC.

Industrial Revolution 4.0 is still evolving. The purpose of this paper is to assess the progress of Indonesia in achieving an initiative for Industry 4.0. As the largest country in Southeast Asia, Indonesia plays a critical role in implementing Industry 4.0. In addition, this study proposes an open innovation strategies for small and medium enterprises (SMEs) in facing Industry 4.0, especially in the Indonesian setting. Open innovation is viewed as a long-term innovation model that relies on cross-border commerce between businesses and countries.

This study undertakes a comprehensive literature review to capture the necessary insights for establishing an early grasp of solution design. A total of 32 sample papers were qualified using a set of selection criteria designed to find the most relevant existing studies in the Industry 4.0 and Indonesia domains. The meta-details as significant discoveries were processed using a content analysis approach. In addition, the research deployed sentiment analysis from text mining to inter-operate and classify (positive, negative and neutral) in-text data using text analysis techniques to identify public sentiment toward Industry 4.0 in Indonesia.

The key finding is that there is a favorable relationship between digital ecosystem readiness and open innovation adoption for SMEs. While, knowledge management is a critical factor in guiding a country’s successful implementation of the open innovation paradigm. Furthermore, some of the major findings revealed that many initiatives for Industry 4.0 are carried out by the private sectors. In regards to the procedure, the role of government is the protection of market regulations. This could be due to preserving fair competition between corporations and SMEs. Local businesses and SMEs should be protected to ensure their survival. In addition, the major cause of the slow adoption of Industry 4.0 in Indonesia is the lack of digital equipment. This is because of the shortage of digital equipment that can create a digital divide between large and small businesses and between industries in the urban and rural areas.

This study discussed some of the most essential issues of SMEs in adopting open innovation that is required for Industrial Revolution 4.0. It focuses on how digital ecosystem’s readiness influences open innovation adoption for SMEs in Indonesia. By understanding its current state of readiness, it contributes to the policymakers in deciding how and where to adopt open innovation and develop digital ecosystem and identify which ones might best meet their needs for any developing countries.

This paper is useful to academics, practitioners and policymakers in the fields of technology and public policy. The research provides some initial insights into Indonesia and any developing countries on Industry Revolution 4.0 and the needs for SMEs in adopting open innovation.

This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female directors, audit committee (AC) chair independence and directors’ expertise on earnings manipulation.

Using an unbalanced panel of 323 listed companies from 2015 to 2019, this study uses panel data regression models with a robust methodology called difference-in-differences to tackle the potential endogeneity.

This study’s findings show that, as compared to the pre-CCG-2017 period, board- and AC-related variables increased significantly in the post-CCG-2017 period. Furthermore, financial experts on the board and board independence have a negative effect on discretionary accruals (DAs), whereas female directors and DAs are positively related, as is real activity manipulation. The AC-related variables, such as AC independence, expertise in AC, and AC chair independence, are significantly different from the preperiod to the postperiod, whereas their relationship is not according to the hypotheses of the study. Moreover, these results are robust to additional analysis of the alternative proxies for female directorship and the endogeneity problem.

The findings of this study have implications for regulators and practitioners who are concerned with the functions of the board of directors (BOD). The findings of this research study show that earnings management (EM) may be reduced by independent and expert directors. However, board gender diversity is not reducing the EM. Therefore, the decision to appoint female directors to the board should be based on their business and professional attributes rather than simply filling quotas or blindly adhering to regulations. Moreover, the findings of this research may assist the regulator in encouraging listed firms to enhance board governance via independence, diversity and competency, which are useful for effective monitoring.

This study fills a gap in the literature by providing the first evidence of country-specific regulation (CCG-2017), concerning the BOD and AC-related clauses on EM in Pakistan, which is missing in the relevant literature general and in Pakistan in particular.