Purpose This study aims to compare the purchase intention of counterfeit outdoor products between Taiwan and Hong Kong consumers. Design/methodology/approach A total of 584 respondents from Hong Kong (n = 247, 42%) and Taiwan (n = 337, 58%) were recruited for the study. Data analysis was performed by using structural equation modelling techniques. Findings The results showed that consumers' perceived risk had a negative influence on attitude and intention to purchase counterfeit outdoor products. Moreover, attitude towards buying counterfeit outdoor products, perceived behavioural control and subjective norm had positive impacts on purchase intention. Brand consciousness, however, had a negative influence on purchase intention. The multi-group analysis identified significant differences between Hong Kong and Taiwanese respondents. Originality/value This study provides a better understanding of how these factors affect purchase intention of counterfeit outdoor products across different cultures.

Purpose This study attempts to examine the effect of greenhouse gas (GHG) emissions disclosure and its compounding effect with environmental, social, and governance (ESG) disclosure on firm value in Korea. This study focuses on the unique institutional setting in Korea that implements mandatory GHG emissions disclosure and voluntary ESG disclosure. Design/methodology/approach Using a dataset comprising 25,968 firm-year observations from publicly listed Korean firms from 2000 to 2021, we applied an ordinary least squares (OLS) regression model to test hypotheses. Findings The results show that, in a voluntary disclosure regime, ESG disclosure has a positive impact, whereas in a mandatory disclosure regime, GHG emissions disclosure has a negative impact on firm value. The results also indicate that when a firm discloses both its GHG emissions and ESG performance information, the voluntary disclosure of ESG information synergistically mitigates the adverse effects of mandatory disclosure of GHG emissions information. This synergy contributes significantly to enhancing the firm’s overall value. The findings indicate that a firm can enhance its value by proactively disclosing ESG information, especially when it is compulsorily required to report GHG emissions data. Originality/value This study investigated the effect of corporate non-financial disclosure on firm value by shedding light on the differential attributes between voluntary and mandatory disclosures and between quantitative and qualitative information.

Purpose This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR domains affect customers’ selection of banks. Design/methodology/approach This study adopted a quantitative approach. Primary data were collected from 416 customers of 22 retail banks in HK. The theoretical framework of this study was developed from a literature review, prior studies by Oberseder et al. (2013 and 2014), and CSR initiatives implemented by leading retail banks in HK. Descriptive statistics and statistical tests were used to analyze the data. Findings The study found that CSR initiatives positively affect customers’ bank selection. CSR initiatives related to the customer and environment domains are likely to have a greater impact on customers than those related to the society domain and are not likely to significantly impact customers’ bank selection. Originality/value This study contributes to the CSR literature by offering enhanced insight into the dynamics of CSR and its effects on customer bank selection. Furthermore, this study tests consumers’ perceptions of CSR initiatives in each CSR domain in the banking sector in Hong Kong – a novel approach that has not been previously explored in existing studies. These findings can help banks review the effectiveness of their CSR initiatives and make informed decisions on which initiatives should pursue improved CSR performance and efficient resource allocation.

Purpose This study investigates the competition–risk nexus for Taiwan’s banking industry from the stability–inefficiency perspective over the period 2002–2021. Design/methodology/approach This study investigates the effect of competition on bank risk from the perspective of stability inefficiency. Following Koetter et al. (2012), we measured bank competition levels by adjusting the Efficiency Lerner index. Findings This finding supports the competition–stability hypothesis for the banking sector, which states that intensified competition reduces banks’ insolvency and credit risk, making the banking sector sounder. However, banks enjoy a “quiet life” environment and face less competition but still obtain high profits despite inefficiency. Originality/value This study considers the moderating effects of multiple factors and finds that bank size, the revenue growth rate and new business income moderate the relationship between risk and competition. In addition, compared with the Z-score, this study investigates the competition–risk relationship through stability inefficiency, which was evaluated using the stochastic frontier approach, offering more robust results than previous studies.

Purpose Mobile location-based service (m-LBS) seems like a new class of personalized service due to location positioning technologies. This work aims to investigate consumer readiness (RED) toward m-LBS based on integrating pull effect- and push effect-related factors into the technology acceptance model (TAM). Design/methodology/approach An online survey collected data from 423 participants, and the research framework was analyzed using structural equation modeling (SEM). Findings The results divulge that consumer RED is determined by TAM antecedents, including usefulness (USE) and ease of use (EOU). EOU motivates USE in m-LBS. Regarding pull effect-related factors, absorptive capacity (ABC) is the strongest positive factor influencing consumer RED to use m-LBS, followed by technology willingness (TWI) and innovativeness (INN). Moreover, INN, trust (TRU) and perceived risk (RIS) significantly influence USE and EOU. Originality/value This work endeavors to explicate customer RED toward m-LBS by incorporating some meaningful pull effect-related dimensions (i.e. ABC, TWI and INN) and pushing effect-related dimensions (i.e. RIS) into crucial antecedents rooted in TAM. Thus, the findings assist practitioners in developing marketing strategies by boosting pull effects and controlling push effects on customer engagement in m-LBS.