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The main purpose of this study is to examine the determinants of firms’ earnings management (EM) activities during natural disasters, specifically the 2011 floods in Thailand. The motivation for conducting this study is that although disasters stem from natural processes, such events affect firms’ actions, resulting in adverse economic and social outcomes.

Based on data from listed companies in Thailand and using a sample of 5,786 firm-year observations from 2008 to 2013, this study uses the differences-in-differences method to estimate the relation between earnings quality (EQ) and floods. Additionally, this study uses the same research design to observe how fast firms engage in EM, as reflected by the trends in EQ following the floods.

This study finds that firms engage in EM to increase their earnings numbers and misrepresent their performance after experiencing the 2011 floods in Thailand. The evidence is consistent with the hypothesis that natural disasters are related to EQ. In addition, this study finds that firms’ responses are observed only in the year after the floods (2012).

This study contributes to the literature on EM and quality in two ways. First, this study provides new evidence that during crisis situations such as natural disasters, firms strive to signal good news to capital markets, consistent with the market expectation hypothesis. Second, this study shows that natural disasters are as useful and equal as other exogenous shocks such as financial crises for economic research.

The aim of this study is to explore the evolution of research on entrepreneurs' well-being (EWB) over the past three decades. We examined 525 scientific articles published in academic journals.

The methodology used included bibliometric indicators of activity based on terms and relationships for conceptual evolution through scientific maps, strategic diagrams and thematic trends.

The results revealed the most frequently used terms by researchers and how they have changed over time, as well as the trending topics and the most popular keywords. Co-word analysis provided a dynamic view of research evolution in this field, allowing the identification of the most relevant thematic areas and their evolution.

Entrepreneurial well-being extends beyond economic performance, influencing individuals, organizations and society, impacting sustainability, innovation, health and economic growth. This highlights the broader implications of well-being in entrepreneurial contexts. Additionally, proposed future research directions aim to enhance the scientific discipline, advancing understanding of entrepreneurial well-being.

This paper stands out for its original approach in addressing and synthesizing existing literature on entrepreneurs' well-being. It offers practical and applicable insights, contributing concrete recommendations to enhance entrepreneurs' well-being, bridging theory and action meaningfully.

El objetivo de este estudio es explorar la evolución de la investigación sobre el bienestar emprendedor (BE) en las últimas tres décadas. Examinamos 525 artículos científicos publicados en revistas académicas.

La metodología utilizada incluyó indicadores bibliométricos de actividad basados en términos y relaciones para la evolución conceptual a través de mapas científicos, diagramas estratégicos y tendencias temáticas.

Los resultados revelaron los términos más frecuentemente utilizados por los investigadores y cómo han cambiado con el tiempo, así como los temas de tendencia y las palabras clave más populares. El análisis de co-palabras proporcionó una visión dinámica de la evolución de la investigación en este campo, permitiendo la identificación de las áreas temáticas más relevantes y su evolución.

Ofrece percepciones prácticas y aplicables, contribuyendo con recomendaciones concretas para mejorar el bienestar de los emprendedores, vinculando de manera significativa la teoría y la práctica.

The pandemic has enhanced the global phenomenon of disinformation. This paper aims to study the false news concerning COVID-19, spread through social media in Spain, by using the LatamChequea database for a duration from 01/22/2020, when the first false information has been detected, up to 03/09/2021.

A quantitative analysis has been conducted with regard to the correlation between fake news stories and the pandemic state, the motive to share them, their dissemination in other countries and the effectiveness of fact checking. This study is complemented by a qualitative method: a focus group conducted with representatives of different groups within the society.

Fake news has been primarily disseminated through several social networks at the same time, with two peaks taking place in over a half of the said false stories. The first took place from March to April of 2020 during complete lockdown, and we were informed of prevention measures, the country’s situation and the origin of the virus, whereas the second was related to news revolving around the coming vaccines, which occurred between October and November. The audience tends to neither cross-check the information received nor report fake news to competent authorities, and fact-checking methods fail to stop their spread. Further awareness and digital literacy campaigns are thus required in addition to more involvement from governments and technological platforms.

The main limitation of the research is the fact that it was only possible to conduct a focus group of five individuals who do not belong to generation Z due to the restrictions imposed by the pandemic, although a clear contribution to the analysis of the impact of fake news on social networks during the COVID-19 pandemic in Spain can be seen from the privileged experiences in each of the fields of work that were identified. In this sense, the results of the study are not generalizable to a larger population. On the other hand, and with a view to future research, it would be advisable to carry out a more specific study of how fake news affects generation Z.

This research is original in nature, and the findings of this study are valuable for business practitioners and scholars, brand marketers, social media platform owners, opinion leaders and policymakers.

The emergence of virtual reality (VR) has the potential to revolutionize various industries, including tourism, as it delivers a simulated environment that closely emulates real-life experiences. Therefore, this study aims to explore how the factors, i.e. enjoyment, emotional involvement, flow state, perceived privacy risk, physical risk and cost, influence the customers’ intention to use VR for tourism.

This study integrates the technology acceptance model, hedonic consumption theory with other factors, including cognitive response, authenticity, perceived privacy risk, perceived physical risk, perceived cost and perceived presence. Partial least squares structural equation modelling approach was used to test the proposed research model.

The finding based on the sample of 252 respondents revealed that authenticity is the most influential factor impacting behavior intention followed by perceived cost, attitude, cognitive response and enjoyment. Also, the study supported the moderating impact of personal innovativeness between attitude and behavioral intention to use VR for tourism.

The findings of the study offers practical implications for service providers, site managers, destination marketers, tourist organizations and policymaker to develop more effective strategies for offering VR services for tourism.

This study enriches the current understanding of VR adoption in context of tourism with empirical evidences.

In a time of fake news, misinformation, and disinformation, critical thinking has become the most important skill for discerning false, incomplete, and outdated information and communication online. The study examines the effects of personal (gender, age, ethnicity, religiosity, and Big Five personality traits) and positional inequalities (education, occupational status, language proficiency) on critical thinking digital skills (CTDS) among generations X, Y, and Z.

An online survey was conducted among 1,495 Israeli Jews between the ages of 18 and 57, belonging to the X, Y, and Z generations.

The findings show that CTDS among Gen X were significantly lower, by a large margin, than those of the younger generations, while Gen Z reported the highest level of these skills. Multivariate analysis indicated different effect patterns of personal and positional categorical variables on CTDS. We found that the contribution of personal demographic inequalities (gender, age, ethnicity and religiosity) to the explained variance in CTDS was most pronounced in Gen Y, compared to Gen X and Gen Z. The contribution of Big Five personality traits and positional social inequalities (education, occupational status and language proficiency) to explaining CTDS was similar between Gen X and Gen Y, but much less pronounced among Gen Z.

Understanding the intergenerational differences in CTDS is crucial for tailoring educational approaches, promoting inclusivity, and harnessing the diverse strengths of each generation to navigate an ever-evolving digital landscape successfully.

First of its kind, this study combines Generational Cohort Theory with Resources and Appropriation Theory to identify which inequalities may hinder the acquisition of one of today’s most vital skills among three generations.

This study aims to investigate earnings management practice of classification shifting of revenues in Chinese-listed firms.

The study employs a dataset of 2,920 A-listed firms from Chinese stock exchanges of Shanghai and Shenzhen for the period of 2003–2019. We apply both univariate and panel regression analysis by using fixed effect estimation with robust standard errors.

Our findings reveal that firms misclassify revenues by taking advantage of the flexibility provided by applicable financial reporting standards. The empirical evidence obtained through regression analysis suggest that managers reclassify non-operating revenues as operating revenue to alter the economic reality while seeking the advantage of financial reports users’ vulnerability for valuing the upper half of income statement items more as compared to lower part. The results further indicate that international financial reporting standards adoption inhibits the earnings management practices using classification shifting of revenues. It is also concluded that firms, which are suffering losses or having low growth, are more persistently involved in misclassification of revenues.

The study is unique from the point of view that it investigates earnings management from the prospective of revenue’s classification in an emerging market characterized by various market imperfections such as lower investor protection and higher information asymmetry.

The main aim of this paper is to establish a reasonable and scientific evaluation index system to assess the high quality and full employment (HQaFE).

This paper uses a novel Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) multi-criteria framework to evaluate the quality and quantity of employment, wherein the integrated weights of attributes are determined by the combined the Criteria Importance Through Inter-criteria Correlation (CRITIC) and entropy approaches.

Firstly, the gap in the Yangtze River Delta in employment quality is narrowing year by year; secondly, employment skills as well as employment supply and demand are the primary indicators that determine the HQaFE; finally, the evaluation scores are clearly hierarchical, in the order of Shanghai, Jiangsu, Zhejiang and Anhui.

A scientific and reasonable evaluation index system is constructed. A novel CRITIC-entropy-TOPSIS evaluation is proposed to make the results more objective. Some policy recommendations that can promote the achievement of HQaFE are proposed.

The study aims to address the educations needs of Indonesian children living in plantations in Sabah and provide recommendations to the relevant stakeholders. Data was collected between January and March 2023 to identify and address the issues in relation to providing education for children living on plantations in Sabah. Specifically, children of Indonesian migrant workers.

The research was both a doctrinal and qualitative study that encompassed in-depth interviews with migrant workers of Indonesian nationality who have children living with them in palm oil plantations in Sabah and local managers of the plantations. Data was collected from the commissioning plantation, where the children have yet to go to school and two other plantations with school-going children. The doctrinal component involved the analysis on international and domestic laws.

Through the research, ways of enrolling migrant children in schools were determined including within neighbouring plantations, impacting the lives of children residing in the commissioning estate.

The research was fraught with difficulties. Gaining the trust of palm oil plantation owners was key and this took some time. Time in essence was a limitation as time taken for interviews is time taken away from the migrant workers employment.

The commissioning estate has already secured the provision of education for the children of the estate. The research is impactful as it has facilitated this development.

The hope is that more estates will allow for academic researchers to come in and provide systematic and constructive feedback on how things could be improved for children living in plantations.

Gaining trust and garnering data not only from migrant workers but also the managers provide novelty in the research. The views of the management side of things have not always been successfully acquired in the past.

The purpose of this study is to analyse the recently highly debated topics of the Tax avoidance–Corporate social responsibility (CSR) performance nexus and to further investigate the impacts of engaging in socially responsible activities on financial performance and bank debt financing constraints, at a disaggregate level (firm level).

The sample for this study includes all publicly listed companies headquartered in BRICS countries from 2014 to 2020. The study employs detailed financial accounting information and the Environmental, Social and Governance scores released by Thomas Reuters EIKON database, which is regarded as the most authoritative indicator of CSR performance. Both pooled and panel data regression models are employed, and robustness tests that use a wide range of model specifications, measures and estimators are performed.

The study finds robust evidence that corporate tax avoidance is negatively associated with CSR performance. The authors also find that firms with better CSR performance have healthier financial performance and lower costs of bank debt. Overall, the research findings are supportive of the corporate culture theory, which suggests that firms behave ethically consistent in both CSR practices and tax payment.

CSR performance and the engagement of tax avoidance activities have been documented in the literature to be vital elements investors care about. This study focuses specifically on the association between them and further elaborates their impacts in the financial markets. To the best of the authors' knowledge, this is the first study which investigates the nexus in a sample that includes the most powerful emerging markets in the world. The results of this study are generalisable in terms of the implications of CSR management to many other emerging markets.

Higher education institutions (HEIs) offer courses and programmes focusing on sustainability in economics, as courses on sustainable development (SD), which examine the economic, social and environmental dimensions of SD. This paper aims to examine sustainability integration in economics degree programmes.

Through an extensive literature review in Web of Science (WoS) and information search in Google, conducting to 28 relevant case studies, this paper elucidates the emphasis given to sustainability as part of economics degree programmes in HEIs.

The results suggest that, whereas the inclusion of sustainability components in this field is a growing trend, much still needs to be done to ensure that matters related to SD are part of the routine of university students studying economics.

It is worth noting that the literature review conducted in WoS was primarily aimed at assisting in the selection of university case studies. The 28 university case studies scrutinised in this study may lack sufficient representation from numerous developing countries.

This study highlights challenges in integrating the SD into economics degree programmes, suggesting the need for curriculum adjustments as underscoring operational issues, acting as barriers. The inclusion of sustainability in economics programmes must navigate operational issues stemming from packed timetables and busy schedules, requiring innovative solutions.

As far as the authors are aware, this study holds substantial importance in its emphasis on implementing sustainability within HEIs’ economics programmes, assisting in pursuing SD.

The novelty of this study lies in addressing sustainability with the specific economics focus programmes within the HEIs context.