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This research explores how Corporate Accounting Disclosure (CAD) affects the corporate reputation (CR) of publicly traded Taiwan companies, with special emphasis on the moderating influence of social learning (SL). While Corporate Accounting Disclosure and social learning serve as the independent and moderating variables, respectively, corporate reputation is the study's dependent variable. A sample of 125 companies, listed on the Taiwan Stock Exchange Corporation (TWSE), was selected for this study. Our findings suggest that Corporate Accounting Disclosure positively correlates with corporate reputation, as does social learning. Interestingly, the anticipated moderating effect of Social Learning on the association between Corporate Accounting Disclosure and Corporate Reputation was not observed. Future research endeavors may delve deeper into the underlying reasons for this phenomenon by adopting a multifaceted approach of longitudinal studies and cross-cultural analysis. The study also offers in-depth discussions of its findings and clearly outlines its theoretical and practical implications. It concludes by offering recommendations and charting potential avenues for subsequent research.

The Cultural and Creative Industries (CCI) thrive on innovation and creativity, necessitating robust cross-domain collaboration among diverse stakeholders. However, the current state of CCI co-creation mechanisms is marked by inadequacies. The primary objective is to provide practical and effective strategic guidance for co-creation endeavors within the dynamic CCI landscape. This study employs the Root Cause Analysis (RCA) method to identify and analyze critical elements for industrial co-creation, offering a comprehensive framework for understanding the intricacies of co-creation processes. The Cultural and Creative Industries Digital Business Ecosystem (CCI-DBE) model is then developed to encompass four foundational pillars: participation of multiple stakeholders, mechanism of co-creation, uniqueness of consumer experience, and output of co-created value. Participation of multiple stakeholders recognizes the importance of integrating perspectives from content creators, other companies, suppliers, and customers. The mechanism of co-creation delves into the necessity of a robust platform, supported by technological infrastructure, to facilitate seamless resource and knowledge exchange. The uniqueness of consumer experience emphasizes the need for tailoring offerings to meet consumers' unique experiential and meaningful needs. Output of co-created value focuses on enhancing product novelty, resource sharing, communication efficiency, information interaction, and cross-domain integration. This CCI-DBE model not only contributes to academic discourse but also provides actionable insights for practitioners seeking to navigate and enhance the co-creation process within the evolving CCI landscape. It stands as a valuable guide for fostering innovation, collaboration, and strategic alignment in the CCI sector.

This article investigates the impact of social influence on online food delivery (OFD) purchase behavior in Vietnam, specifically examining the moderating role of trust and physical obstacles during the COVID-19 pandemic. A total of 378 respondents participated in the research, and the findings highlight the significance of social networks and interpersonal relationships in the OFD market. Regarding the role of trust as a moderator, the findings highlighting the importance of building trustworthiness and credibility in the OFD industry. The findings suggest that physical obstacles, such as the closure of non-essential stores and social distancing measures, weaken the influence of social factors on consumers' behavior. These changes in individuals' lifestyles have introduced physical barriers to traditional dining experiences, consequently increasing reliance on online food delivery (OFD) services. Overall, this study contributes to the existing literature on consumer behavior and provides insights for industry practitioners and policymakers to develop effective marketing and communication strategies and support mechanisms to facilitate the growth and sustainability of the online food delivery industry in Vietnam.

The regional faction, which is frequently perceived as a threat to the democratic system, has received limited attention regarding its representation of values in contemporary society and influence on voting behavior. This study employs the reasoned action approach (RAA) to investigate the influence of attitudes and subjective norms on electoral intention, incorporating perceived utilitarian and hedonic values toward the regional faction. The study hypothesizes that these value perceptions, in conjunction with the theoretical predictors, will collectively influence the voting intentions of electors. Two months before the local elections in Taiwan in 2022, 469 respondents provided information. Using SPSS 25.0, descriptive statistics and regression analyses were used to analyze the data. Principal findings indicate that instrumental attitude, affective attitude, and descriptive norm positively influence electoral intention, whereas injunctive norm negatively influences electoral intention. Moreover, hedonic values moderate the relationships between affective attitude and intention and between injunctive norm and intention. Likewise, utilitarian values moderate the relationship between injunctive norms and intent. These findings highlight the significance of voters' perceptions of the regional faction's value, casting light on its impact on electoral intent. During the investigated local election in Taiwan, the interaction of attitudes, norms, and values emerged as a crucial factor influencing voter behavior. These findings enhance our comprehension of the intricate decision-making processes within the electoral context and provide valuable insights for political campaigns and policy considerations.

This paper examines the protection against systemic risks of the financial and stock performance of firms in receipt of ‘corporate social responsibility’ (CSR) awards. The data we obtained from the Taiwan Economic Journal (TEJ) in 2016-2018, comprised of CSR-award-recipient firms (CSR firms) voted for by the Common Wealth and Global Views magazines, for a sample period running from the third quarter of 2017 to the third quarter of 2018. Our empirical results reveal that in terms of their financial performance, as compared to non-CSR-award-recipient (non-CSR) firms, CSR firms failed to demonstrate any better protection against systemic risks (such as the US-China trade war). However, the stock performance of CSR firms clearly provided better protection than that of non-CSR firms; the reason for this observation is assumed to be the higher operational costs faced by CSR firms seeking to continue to pursue their CSR goals when encountering systemic risks. Nevertheless, participation in CSR is found to have an insurance-like effect on firm value, which clearly helps to increase the confidence of investors and reduce stock volatility

Global pressures have urged organizations to incorporate sustainable international human resource management (IHRM) systems to be socially responsible. This paper proposes that integrating IHRM with corporate social responsibility (CSR) and shared value may be the solution This study analyzes sustainability within the IHRM field, including other sustainable concepts to demonstrate the relevance of labor and employment relation within human resource management. Employment relations and the importance of developing IHRM strategies involving workers and managers to increase shared value are also explained in the study.  In turn, this integration enhances organizational performance and competitive advantage. Accordingly, this paper proposes a model to unleash the bridge between IHRM and employment relations in multinationals operating in emerging economies and proposes some propositions. Implications for research and practice are also discussed in the paper.