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This article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder and legitimacy theories.

The study used the independent sample t-test and Mann–Whitney U test throughout as well as OLS, random effects, fixed effects and heteroskedasticity corrected model to test the impact of the COVID-19 pandemic on sustainability reporting in the US financial sector. A sample from all listed US financial firms was used after controlling for both the Refinitiv Eikon sector classification and the NAICS sector classification.

Using U Mann–Whitney test and independent sample t-test the study revealed that the average ESG score for the pre-COVID19 period is 53% compared with 62.3% for the COVID-19 period, indicating that the sustainability reporting during COVID-19 is much higher compared with the pre-pandemic period. The findings of regression analysis also confirm that the US financial companies increased their sustainability reporting during the COVID-19 pandemic.

This study is an early attempt to look at how the COVID-19 epidemic has affected financial reporting procedures, although it is focused only on one area and other entity-related factors like stock market implications, company governance, internal audit practice, etc could have been considered.

This research offers useful recommendations for policymakers to create standards for regulators on the significance of raising sustainability awareness. The findings are crucial for accounting regulators as they work to implement COVID-19 and enforce required integrated reporting rules and regulations.

The study provides the first empirical evidence on the impact of the COVID-19 pandemic on sustainability reporting, by examining how US financial institutions approach the topic of sustainability during the COVID-19 pandemic and assessing the pandemic's current consequences on sustainability.

Because of the importance of having enough sleep in life and health, this study aims to determine the effect of vitamin D supplementation on sleep quality and pregnancy symptoms (primary outcomes) and side effects (secondary outcome).

In this triple-blind randomized controlled clinical trial, 88 pregnant women with gestational age of 8–10 weeks and serum vitamin D concentration less than 30 ng/ml were allocated into vitamin D (n = 44) and control (n = 44) groups by blocked randomization method. The vitamin D group received a 4,000 IU vitamin D pill, and the control group received a placebo pill daily for 18 weeks. Independent t-, Mann–Whitney U and ANCOVA tests were used to analyze the data.

The post-intervention mean (SD: standard deviation) of total sleep quality score in the vitamin D and placebo group were 1.94 (2.1) and 4.62 (1.71), respectively. According to the Mann–Whitney U test, this difference between the two groups was statistically significant (p < 0.001). The mean (SD) of pregnancy symptoms in the vitamin D and placebo groups was 23.95 (16.07) and 26.62 (13.84), respectively, and there was no significant difference between the two groups based on ANCOVA test (p = 0.56). Considerable side effects were not observed in any groups.

This study was conducted due to the contradictory results of the effect of vitamin D on sleep quality and the high prevalence of sleep disorders and pregnancy symptoms.

This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting.

Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others.

The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions.

Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved.

The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting.

This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries.

Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.

The purpose of the study would typically involve investigating how the ongoing COVID-19 pandemic has impacted the learning abilities of university students. The study could encompass various factors that may influence students' ability to learn, such as their academic performance, motivation, engagement, mental health, access to resources and learning environment.

1. A cross-sectional design, collecting data at a specific point in time to capture the impact of the COVID-19 pandemic on students' learning abilities. 2. A structured questionnaire will be developed based on relevant literature and research objectives. 3. The questionnaire could be administered to the targeted sample of university students through online surveys, email or other appropriate methods. 4. Descriptive statistics could be used to summarize the demographic characteristics and other relevant variables of the sample. Factor analysis could be performed to identify underlying factors. The Mann–Whitney test, a non-parametric test, could be used to compare the differences between groups.

The results of the data analysis would be interpreted and discussed in the context of the research objectives and relevant literature. The findings could provide insights into the factors that significantly affect learning abilities during the COVID-19 pandemic and highlight any differences among groups. Limitations of the study, such as sample size or potential biases, would also be discussed.

The study would provide a comprehensive overview of the impact of the COVID-19 pandemic on university students' learning abilities, highlight the existing literature in the field and establish the need for further research to investigate the factors influencing students' learning abilities during the pandemic. The study can provide a solid framework for similar studies.

This work aims to investigate the current financial structure of Italian agri-food micro, small and medium enterprises (MSMEs) to understand how MSMEs face innovation challenges, which are also required to support sustainable development.

To reach the goal, an empirical longitudinal analysis is performed on a sample of Italian agri-food firms. In detail, to highlight the changes in the use of financial sources between 2013 and 2019, a descriptive ratio analysis is carried out on the data extracted by the AIDA database. In addition, statistical analyses were performed, including t-tests and U Mann–Whitney. Finally, a fixed-effects model is created to analyse the panel data. To ensure homogeneity, the sub-sectors of production and transformation are separately considered.

The financial structure analysis shows an increase in the equity percentage in the funding sources, attributable to an attempt to compensate for the reduction of banks' funding. However, even though this change has not compromised firms' profitability, the undercapitalisation of companies is still present. Therefore, more equity investments are required to support the innovation process.

The value of the present research is to highlight the choice of using new alternative financing sources instead of traditional banks' credit to implement sustainable and innovative development Italian agri-food sector (AFS). This choice is forced by reducing finance from banks and other financial institutions because of the credit crunch. This issue is even more relevant, considering that MSMEs have structural financial problems but have to fulfil the mission of pursuing innovation in the same way as large companies. Therefore, this paper expands the literature on agri-food, delving into an issue typical of MSMEs and combining agri-food with the need for innovation.

The purpose of this paper is to understand demographic group (race, first-generation college graduate, gender, age) differences among perceived family and faculty social and family financial support within the US graduate school admissions pipeline in the social sciences.

Using data from a cross-sectional convenience sample survey (N = 99), this paper looks at ordinal social support variables (faculty member support, family social support and family financial support) by demographic groups. This paper uses a Mann–Whitney U test to compare first-generation status, race and gender and a Kruskal–Wallis H test to compare age groups.

This paper finds that applicants over 27 years old had significantly less faculty support in the graduate admissions pipeline compared to other age groups; differences in faculty support across race were marginally significant (p = 0.057). Regarding family social support, this paper finds first-generation applicants, male applicants and applicants over 27 years old report lower levels of support. Finally, this paper finds first-generation applicants and applicants over 27 years old report lower levels of familial financial support.

Previous literature on graduate admissions – published in this journal (Pieper and Krsmanovic, 2022) and others – does not consider experiences up to and before applicants hit the “submit” button on graduate applicants, which the authors term the graduate admissions pipeline. Instead, most previous literatures focus on faculty committees and validity of required application materials. Thus, this study begins to answer Posselt and Grodsky’s (2017) call to develop an understanding of applicant experiences and support within the graduate admissions pipeline.

This article seeks to offer an answer. It explores the criteria on which commercial property market participants can develop strategies in hugely challenging circumstances. For this purpose, a survey-based approach was developed with work conducted with property-market professional in the United Kingdom (UK), France, Germany and Sweden to produce a criteria-based tool supporting adaption to changing market circumstances.

The data have been analyzed using statistical analysis. The data's statistical analysis included Cronbach's alpha's application to evaluate the respondents' replies' reliability. A entral tendency test was used to identify the means of relevance of the criteria. The Mann–Whitney U test was used to determine potential material differences between the UK and other countries with Bonferroni corrections applied to minimize type-I errors.

Thirty characteristics have been identified that impact the dynamics of the commercial property market. Their relevance to the commercial property market was determined using a survey. The literature analysis showed that the researchers paid more attention to quantitative criteria and their comparison. The survey showed that the relevance of criteria to the commercial property market dynamics is unequal. However, the survey results showed that it is most important to pay attention to emotional criteria to adapt to uncertainty changing conditions. The problem of the environment has been on the agenda for the last four decades. Therefore, the fact that the results of the study showed that the environmental criteria are the least significant is unexpected.

The study involved economically developed countries of Europe. Extending the study's geographical scope would be valuable in revealing whether the same differences exist in other geographical areas (such as Australia or the USA).

The practical implication of the analysis may be to facilitate the decision-making process of either selecting a country for commercial property investment or selecting the most sensitive and relevant criteria for the decision-making.

Criteria for commercial property market performance which promote successful property investment have been developed. Moreover, the criteria affecting the commercial property market have been weighted by their relevance to the market and their sequence of relevance has been established. And finally, the developed criteria have been placed into five groups that could serve as a foundation for a macro-level assessment of commercial property market dynamics.

Kente weaving business is increasingly seen as a promising investment and enhances sustainable livelihood in Ghana. However, it has not received the needed attention from scholars and government in recent times. The purpose of this study is to examine the factors influencing the kente weaving industry with the aim of evolving effective promotional strategies to encourage the weaving and use of kente in Ghana.

Using a quantitative inquiry approach, primary data were collected from 70 respondents in Bonwire within the Ejisu-Juabeng Municipal Assembly in Ghana. The mean ranking technique, the Mann–Whitney U test and exploratory factor analysis (EFA) were the statistical tools that aided the data analysis.

The EFA revealed that the underlying threats affecting the weaving of kente were limited demand and supply of kente, data and motivation management system, lack of export promotion and obsolete production techniques. Furthermore, this study revealed that the kente weaving industry can be promoted through kente festivals and the efforts of the association of weavers and government.

The findings provide a valuable reference for the government, stakeholders and textile industrialists to institute a mechanism for evaluating performance periodically to identify threats associated with the textile industry at large.

This article aims to analyse the trait emotional intelligence (TEI) of business students of various programmes. This study aims to answer the question, to what extent these future leaders are uniformly equipped with essential emotional intelligence competences, necessary in the VUCA world.

The Trait Emotional Intelligence Questionnaire (TEIQue) was used to measure TEI of 120 business students. Spearman's and Tau–Kendall's rank correlation coefficients show the strength of the correlation between age and TEI level. The non-parametric Mann–Whitney U test was employed to evaluate the consistency of TEI-level distributions in selected subgroups of respondents.

Future business leaders and management specialists are unequally prepared to manage teams and organizational change effectively. Their TEI distribution is significantly different regarding the type of programme of study. Students of “social fields” (Management, Communication and Psychology in Business) show higher TEI than students of “analytical fields” (Economics, Finance and Accounting, Logistics). Master's students are characterized by higher TEI compared to undergraduates. However, there were no statistically significant differences in TEI between: full-time and part-time, female and male, as well as working and non-working students.

The results provide valuable guidance for organizations recruiting junior managers and for business universities.

This research was based on a well-established concept of emotional intelligence using a reliable research tool. The obtained results complement the existing research on TEI of various professional groups and provide a precious reference point for future, more in-depth analyses of TEI.

This study aims to understand how free-play credits affect risk-seeking behavior in slot players. Extant results suggest they encourage risk aversion, counter to the primary aim of increasing spend per visit. The results inform operators as to the effectiveness of what has become the primary play incentive for casino marketers within many of the world’s markets.

Within a quasi-experimental grouped design, 365 days of player-level performance data from four different casinos were analyzed to determine whether player losses (casino revenues) and time played differed on visits that included free-play redemptions from those that did not. Hypotheses were tested via paired-samples t-tests and Mann–Whitney U tests.

On balance, neither player losses nor time played were significantly different on the free-play visits. Neither the house money effect nor the endowment effect was supported. The results were most consistent with the prospect-theory-with-memory editing rule. No findings indicated increased risk-seeking behavior associated with the free-play offers.

Casino operators are afforded insight related to how costly free-play campaigns affect gaming spend and playtime. Both are critical to understanding the impact of free-play on the gambler’s experience.

The 365-day samples extended existing research by analyzing the impact of free-play offers on risk-taking behaviors within the scope of a perpetual/ongoing campaign. Comparisons of observed daily behavior/outcomes were made between separate tiers of like-kind gamblers from each of four different casinos. Quasi-hedonic editing rules were applied to a multistage decision framework.