Purpose: This research specifies the factors impacting on the success of supply chain management (SCM) systems in the organizations. This paper aims to assess the effect of knowledge sharing, the vehicular ad hoc network (VANET), radio frequency identification technology (RFID) and near field communications (NFC) and the social capabilities of information technology (IT) and information and communication technology (ICT)on the success of the SCM systems and the simplification of the SCM challenges and other factors affecting its success.Design/methodology/approach: A questionnaire is designed for measuring the elements of the proposed model. The questionnaires are revised by experts with experiences in SCM. For statistical analysis, SPSS 24.0 and SMART- PLS (partial least squares) 3.2.6 software package are used. The structural equation modeling (SEM) analysis procedure is conducted in two stages. The reliability analysis and confirmatory factor for analyzing the dimensions and items are included in the first stage. The second stage involves evaluating the assumptions through the SEM.Findings: The results have depicted that four variables (knowledge sharing, VANET, RFID and NFC, and the social capabilities of using IT) affect the success of SCM systems.Originality/value: This research specifies the factors impacting on the success of SCM in the organizations. These technologies aid companies in improving their performance in the SCM and facilitating coherence and collaboration.

Purpose: The purpose of this paper is to investigate the relationship between earnings management and chief executive officers’ (CEOs) compensation. Owing to the fact that earnings management does not have only opportunistic effects, but signaling effects, this study focuses on accruals quality to examine earnings management incentives. Thus, accruals quality is described against future cash flow. The empirical evidences suggest that a positive relationship between discretionary accruals and future cash flow provides predictive elements for earnings management, whereas a negative relationship between discretionary accruals and future cash implies to opportunistic elements for earnings management. Should there is no significant relationship between discretionary accruals and future cash flow, there will be no earnings management, and such a result suggests that incentives and managers’ performance in these firms differ.Design/methodology/approach: The statistical population of this research consists of all listed companies on the Tehran Stock Exchange during 2009–2016. Panel data method is applied in order to estimate the research model.Findings: Findings of the study show that there is no significant relationship between discretionary accruals and future cash flow in pharmaceutical and food industries, thus they have neither predictive nor opportunist earnings management, while the results evidence a negative significant relationship between discretionary accruals and future cash flow in machineries, automobile, mineral and chemical industries. Furthermore, it can be alleged that there is no significant difference between CEOs’ compensation in firms with opportunistic earnings management (OEM) and other types of earnings management. It shows that firms do not have appropriate plans for CEOs’ compensation. Moreover, the relationship between earnings management and stock return has been investigated in this study. We document that stock return is influenced by accruals quality and its components. In other words, stock return significantly differs in firms with OEM and firms without any kind of earnings management.Research limitations/implications: The authors’ findings provide contributions; for managers, it is noticeable that stock markets have sufficient comprehension about financial statements and the undertaken procedures on them, resulting in a higher return base on fair information. For investors and regulators, using the findings, may have deeper understanding to distinguish between industries that are recognized as opportunistic and non-opportunistic, which, in turn, results in better decision and regulation.Originality/value: Previous studies have been mostly investigated OEM, while the current study examines both signaling and opportunistic aspects of earnings management.

Inevitably having large‐size classes creates a huge number of challenges but also benefits that motivate the higher education institutes to recruit large‐size student bodies. This paper aims to identify the focus of scholars in this field, how the concerns have been addressed as well as a pedagogic basis for large‐class management and delivery, then further to determine gaps in the existing literature of large‐size classes. Using PRISMA, this research systematically reviews 131 articles between 1976 and 2024 on an international basis. Building upon the findings of the systematic literature review (SLR), the study introduces the Input‐Process‐Output‐Outcome (IPOO) model of education. Then, the research discusses a range of strategies proposed in academic research to effectively address the challenges posed by large class sizes. These strategies include pedagogical approaches/strategies, perception and behaviour‐based means, technological tools/strategies, and perception‐driven digitised strategies. The article identifies research gaps in the existing literature, particularly regarding stakeholders' perceptions of large class sizes. It emphasises the need for further investigation into the diverse perspectives held by stakeholders regarding the pros and cons of large class environments. The findings underscore the importance of challenging negative and neutral perceptions of large class sizes. Additionally, the study highlights the role of marketing strategies in shaping perceptions of class size and suggests avenues for future research in education business. Finally, the results of the bibliometric analysis reveal specific geographical or disciplinary focuses. The study provides insights for policymakers on developing effective policies to manage large class sizes and suggests future research avenues in education business and policy. Context and implications: Rationale for this study: Motivated by the increasing prevalence of large class sizes in higher education institutions (HEIs) globally, driven by factors such as massification and marketisation. It aims to examine (dis)advantages associated with large classes while considering the diverse perspectives of stakeholders involved. Conducting a SLR and introducing the IPOO model, it aims to pinpoint gaps in managing large classes effectively. Why the new findings matter: The study addresses research gaps, particularly in understanding how perceptions shape educational practices. By highlighting the need to challenge negative perceptions, it emphasises their impact on outcomes and institutional strategies. Additionally, it identifies the role of marketing strategies in shaping perceptions and provides insights for education business. Implications for policy makers, stakeholders and the general public: The study's implications span education sectors: practitioners can glean insights for managing large classes. Policymakers can utilise this research to inform the development of policies pertaining to class size regulations and resource allocation, ensuring that HEIs receive the necessary support to address challenges arising from large class sizes. Researchers are prompted to study perceptions surrounding class sizes. Funders can support research on class size perceptions, aiding evidence‐based decision making and resource distribution. Finally, the general public can benefit from increased awareness of the complexities surrounding class size dynamics, fostering a broader understanding of the challenges faced by educators and institutions in delivering quality education in large class settings.

In the contemporary landscape, the ability to effectively manage crises and communicate with stakeholders is paramount for organizations. As the frequency and complexity of crises continue to escalate, understanding stakeholder opinions and sentiments becomes increasingly crucial for crafting timely and appropriate responses. This bibliometric study delves into the landscape of stakeholder opinion mining and sentiment analysis within crisis communication, aiming to discern trends, identify key contributors, and uncover potential gaps in the existing literature. Leveraging data from the Scopus database from 2004 to 2024, the analysis reveals a notable increase in publications over time, particularly since 2019, highlighting the growing interest in this field. The United States, the United Kingdom, and Germany emerge as leading contributors, while institutions such as The University of Texas at Austin and Universiteit van Amsterdam demonstrate significant productivity. However, limited collaboration between top institutions and authors suggests opportunities for enhanced knowledge exchange and interdisciplinary collaboration.