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This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The study used a sample of S&P BSE index constituents' 90 Indian firms for 2017–2019. The voluntary disclosure scores were fetched from the India Disclosure Index Report published by FTI Consulting. This analysis was carried out in two parts by applying four panel-data regression models in the agency and signalling theories framework. First, the study examined the association between executive compensation, board strength, composition, gender diversity, and voluntary disclosures. Second, the article investigated the moderating role of the “Big 4” in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

The willingness of executives to share private information with stakeholders depends on the compensation they receive from their employer. The higher compensation paid to executives leads to a higher “tone from the top,” which is better aligned with stakeholder interests. Further, the research also found that bigger board sizes, a higher proportion of independent and woman directors (indicators of good governance), and an auditor's reputation are associated with increased voluntary disclosure.

The findings showed that the executives' compensation and corporate governance attributes are aligned with stakeholders' demand for higher voluntary information from firms. Moreover, the study also found that the “Big 4” play a moderating role in this direction. The choice of a reputed auditor indicates the firms' long-term positive future perspectives, which strengthens investor confidence in the financial market.

The study suggests that fair executive compensation can address the agency problem.

This research furnishes managers and different stakeholders with significant implications of executives' compensation, corporate governance, and auditor's reputation in the best interests of a firm through reducing potential risks of information asymmetry.

The purpose of this study is to investigate the influence of IFRS convergence on annual report readability in an emerging market context, with an emphasis on the contents of management discussion and analysis (MD&A), notes to the accounts (Notes) and the whole annual report.

The study performs firm-fixed effect regression on a sample of 143 Indian listed companies over a period spanning from 2012 to 2021 to examine the influence of IFRS convergence on readability. This assessment primarily focuses on broader spectrums of readability dimensions, namely annual report length and complexity, wherein complexity is measured using the Gunning Fog, Flesch Reading ease and Flesch-Kincaid grade index.

As Indian firms shift to IFRS reporting, the findings suggest that annual reports have become significantly lengthier and more complex, causing deterioration in readability. The Notes section, in particular, exhibits the most significant increase in length and complexity, followed by the entire annual report and MD&A section. Furthermore, the findings also indicate that the complexity of the Notes section is instrumental in the observed complexity growth of the whole annual report in the post-IFRS period.

The current study employs readability indices rather than directly taking into consideration the opinions of actual users of annual reports to determine readability. As a result, the study does not provide direct evidence on how information in annual reports affects users' readability.

The findings provide insightful information to managers and policymakers about the difficulties stakeholders may encounter while reading IFRS-based annual reports, which ultimately impact their investment decisions. Thus, there is an important managerial implication from this, depending upon the severity of complexity corporations participate in while complying with IFRS in the post-IFRS period.

Analyzing the influence of exogenous information shock, such as IFRS convergence, on readability is critical, particularly for emerging markets like India, where a lack of financial literacy and weaker enforcement already have detrimental effects on the capital market. In light of this, the current study provides a comprehensive examination of the impact of IFRS convergence on annual report readability and contributes to the growing IFRS literature in the less explored emerging market context.

To generate electricity, solar photovoltaic (PV) systems are among the best, most eco-friendly and most cost-effective solutions available. Extraction of maximum possible electricity from the solar PV system is complicated by a number of factors brought on by the ever-changing weather conditions under which it must operate. Many conventional and evolutionary algorithm-based maximum power point tracking (MPPT) techniques have the limitation of not being able to extract maximum power under partial shade and rapidly varying irradiance. Hence, the purpose of this paper is to propose a novel hybrid slime mould assisted with perturb and observe (P&O) global MPPT technique (HSMO) for the hybrid bridge link-honey comb (BL-HC) configured PV system to enhance the better maximum power during dynamic and steady state operations within less time.

In this method, a hybridization of two algorithms is proposed to track the true with faster convergence under PSCs. Initially, the slime mould optimization (SMO) algorithm is initiated for exploration of optimum duty cycles and later P&O algorithm is initiated for exploitation of global duty cycle for the DC–DC converter to operate at GMPP and for fast convergence.

The effectiveness of the proposed HSMO MPPT is compared with adaptive coefficient particle swarm optimization (ACPSO), flower pollination algorithm and SMO MPPT techniques in terms of tracked GMPP, convergence time/tracking speed and efficacy under six complex partial shading conditions. From the results, it is noticed that the proposed algorithm tracks the true GMPP under most of the shading conditions with less tracking time when compared to other MPPT techniques.

This paper proposes a novel hybrid slime mould assisted with perturb and observe (P&O) global MPPT technique (HSMO) for the hybrid BL-HC configured PV system enhance the better maximum power under partial shading conditions (PSCs). This method operated in two stages as SMO for exploration and P&O for exploitation for faster convergence and to track true GMPP under PSCs. The proposed approach largely improves the performance of the MPP tracking of the PV systems. Initially, the proposed MPPT technique is simulated in MATLAB/Simulink environment. Furthermore, an experimental setup has been designed and implemented. Simulation results obtained are validated through experimental results which prove the viability of the proposed technique for an efficient green energy solution.

Climate change-related weather events significantly affect rice production. In this paper, we investigate the impact of and interrelationships between agriculture inputs, climate change factors and financial variables on rice production in India from 1970–2021.

This study is based on the time series analysis; the unit root test has been employed to unveil the integration order. Further, the study used various econometric techniques, including vector autoregression estimates (VAR), cointegration test, autoregressive distributed lag (ARDL) model and diagnostic test for ARDL, fully modified least squares (FMOLS), canonical cointegrating regression (CCR), impulse response functions (IRF) and the variance decomposition method (VDM) to validate the long- and short-term impacts of climate change on rice production in India of the scrutinized variables.

The study's findings revealed that the rice area, precipitation and maximum temperature have a significant and positive impact on rice production in the short run. In the long run, rice area (ß = 1.162), pesticide consumption (ß = 0.089) and domestic credit to private sector (ß = 0.068) have a positive and significant impact on rice production. The results show that minimum temperature and direct institutional credit for agriculture have a significant but negative impact on rice production in the short run. Minimum temperature, pesticide consumption, domestic credit to the private sector and direct institutional credit for agriculture have a negative and significant impact on rice production in the long run.

The present study makes valuable and original contributions to the literature by examining the short- and long-term impacts of climate change on rice production in India over 1970–2021. To the best of the authors’ knowledge, The majority of the studies examined the impact of climate change on rice production with the consideration of only “mean temperature” as one of the climatic variables, while in the present study, the authors have considered both minimum as well as maximum temperature. Furthermore, the authors also considered the financial variables in the model.

This paper mainly aims to explore the AI Open research Plagiarism Dupli Checker, Scribbr Plagiarism Checker, Quetext and Small SEO Tools Plagiarism Checker and provides a comparative study about the features and benefits.

This study provides a check list for AI Open research Plagiarism Dupli Checker, Scribbr Plagiarism Checker, Quetext and Small SEO Tools Plagiarism Checker according to the features and limitations.

After the analysis, it is found that DupliChecker scans up to 1,000 words per check; Scribbr, authorized partner of Turnitin, scans up to paid bases; Quetext offers free 500-word plagiarism and Small SEO Tools scans up to 1,000 words per check. The limitations noted are as follows: Dupli Checker provides limited checks per month, Quetext offers limited free scan and Small SEO Tools have limited features compared to other options.

This study shows the comparative study of AI Plagiarism online tools and is very useful for researchers and learners. The value of this study is to improve the user’s experience and performance of AI plagiarism.

This study shows the comparative study of AI Plagiarism online tools and is very useful for researchers and learners. This study finds out the user experience and awareness accessibility about the performance of open AI plagiarism feature and function.

The purpose of this study is to determine the impact of distributive justice on normative commitment, both directly and indirectly through job satisfaction. Instead of integrating all the components of justice and commitment, distributive justice and normative commitment have been given prominence.

The data were collected through standardised scales from the 305 executives working in the top eight cement organisations located in the central part of the Indian subcontinent. Structural equation modelling (SEM) with bootstrapping was employed to evaluate the hypotheses.

The results proved that distributive justice helps increase normative commitment and affects job satisfaction positively. Additionally, job satisfaction acts as a mediator between distributive justice and normative commitment.

Due to the adaptation of self-reported questionnaires, the chances of method bias cannot be completely denied. However, the Harman’s single-factor analysis was conducted to handle it. Moreover, the data were obtained from a single source, i.e. the cement industry.

HR practitioners may use the outcomes of this study to promote distributive justice while allocating their sources. It also helps in implementing specific strategies to improve job satisfaction and commitment.

The study proposed a more complex linear model that included job satisfaction as a mediator. Moreover, the study is conducted in emerging economies, which addresses the research gaps in the existing body of literature.

This research aims to identify the key factors affecting Outbound Open Innovation between Startups and Big organizations using the multiple criteria decision-making analysis (MCDM) approach. The MCDM technique ranks the four key factors identified from the literature study that can help to improve collaboration opportunities with Startups.

Identification of key factors affecting Outbound Open Innovation between Startups and big organizations based on extant literature. A questionnaire is prepared based on these four identified key factors to gather views of the startup's employees, from the designer level to the startup's founder. MCDM techniques are used to evaluate the questionnaire. The ensemble technique is used to rank the key factors coming from three different MCDM methods.

The findings from the MCDM approach and Ensemble techniques give insight to the big organizations to facilitate outbound Open Innovation effectively. It also provides insight into the requirements of the startups and the kind of support they seek from the big organizations. The ranking can help the big organization close the gaps and make an informed decision to increase the effectiveness of the collaborations and boost innovation.

This is a unique research work where the MCDM approach is used to identify the ranking of key factors affecting outbound open innovation between startups and big organizations. The MCDM technique is followed by the ensemble method to rationalize the findings. Technology Relevance ranks highest, followed by Innovation Ecosystem, Organization commitment and Knowledge Sharing.

This study aims to investigate the optimal process parameters of the wire-cut electrical discharge machining (WCEDM) for the machining of the GZR-AA7475 hybrid metal matrix composite (HMMC). HMMCs are prepared with 2 Wt.% graphite and 4 Wt.% zirconium dioxide reinforced with aluminium alloy 7475 (GZR-AA7475) composite by using the stir casting method. The objective is to enhance the mechanical properties of the material while preserving its unique features. WCEDM with a 0.18 mm molybdenum wire electrode is used for machining the composite.

To conduct experimental studies, a Taguchi L27 orthogonal array was adopted. Input variables such as peak current (I_p), pulse-on-time (T_ON) and flushing pressure (P_F) were used. The effect of process parameters on the output responses, such as material removal rate (MRR), surface roughness rate (SRR) and wire wear ratio (WWR), were investigated. The grey relational analysis (GRA) is used to obtain the optimal combination of the process parameters. Analysis of variance (ANOVA) was also used to identify the significant process parameters affecting the output responses.

Results from the current study concluded that the optimal condition for grey relational grade is obtained at T_ON = 105 µs, I_p = 100 A and P_F = 90 kg/cm². Peak current is the most prominent parameter influencing the MRR, whereas SRR and WRR are highly influenced by flushing pressure.

Identifying the optimal process parameters in WCEDM for machining of GZR-AA7475 HMMC. ANOVA and GRA are used to obtain the optimal combination of the process parameters.

Purpose: The COVID-19 pandemic is the most severe threat we have faced since World War II. So far, there have been about 5 million recorded cases, with over 300,000 fatalities globally. The epidemic is also wreaking havoc on the corporate world. People are losing their jobs and money, and no one knows when normalcy will return. So, addressing the VUCA Leadership Strategies Model is important to get more insight into this topic.

Need for the Study: According to the International Labor Organization, the pandemic might cost 195 million jobs. Even when the immediate impacts wear off, the long-term economic impact will reverberate for years. All four volatile, unpredictable, complex, and ambiguous (VUCA) characteristics apply to the issues we confront due to the coronavirus.

Methodology: Changes caused by COVID-19 occur daily, and are unpredictable, dramatic, and quick. No one can predict precisely when the epidemic will end or when a treatment or immunisation will be available. The pandemic impacts many parts of society, including health care, business, the economy, and social life. There is no ‘best practice’ that enterprises may utilise to tackle the pandemic’s issues. The VUCA leadership strategy models will be discussed and compared in this research study.

Findings: In this moment of transition, leaders must adhere to their fundamental values, core purpose, and ambition for big, hairy, and audacious goals.

Practical Implications: In this chapter, VUCA leadership strategy models will be discussed in detail for pre- and post-pandemic scenarios and their impact on different sectors, which will be very important for researchers in the same field.

This study aims to characterize the behavior of blended concrete, including metakaolin (MK) and quarry dust (QD), as supplementary cementing materials. The study focuses on evaluating the effects of these materials on the fresh and hardened properties of concrete.

MK, a pozzolanic material, and QD, a fine aggregate by-product, are potentially sustainable alternatives for enhancing concrete performance and reducing environmental impact. The addition of different percentages of MK enhances the pozzolanic reaction, resulting in improved strength development. Furthermore, the optimum dosage of MK, mixed with QD, and mechanical properties like compressive, flexural and split tensile strength of concrete were evaluated to investigate the synergetic effect of MK and quarry dust for M20-grade concrete.

The results reveal the influence of metakaolin and QD on the overall performance of blended concrete. Cost analysis showed that the optimum mix can reduce the 7%–8% overall cost of the materials for M20-grade concrete. Energy analysis showed that the optimum mix can reduce 7%–8% energy consumption.

The effective utilization is determined with the help of the analytical hierarchy process method to find an optimal solution among the selected criteria. According to the AHP analysis, the optimum content of MK and quarry dust is 12% and 16%, respectively, performing best among all other trial mixes.