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The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM).

This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It provides empirical insights based on a sample of 280 French nonfinancial companies listed on the CAC All-Tradable index during the period of 2008–2015. The study initiates with a Granger causality examination on the unbalanced panel data and employs a dynamic panel approach with the generalized method of moments (GMM). It further estimates the empirical models simultaneously using the three-stage least squares (3SLS) method and the iterative triple least squares (iterative 3SLS) method.

The estimation of our various empirical models confirms the presence of a bidirectional causal relationship between DP and EM.

Our study highlights the prevalence of EM in the French context, particularly within DP. It underscores the need for regulatory bodies, the Ministry of Finance, external auditors and stock exchange organizers to prioritize governance mechanisms for improving the quality of financial information disclosed by companies.

This research is, to the best of our knowledge, the first is to extensively investigate the reciprocal causal relationship between DP and EM in France. Previous studies have not placed a significant emphasis on exploring this bidirectional link between these two variables.

This qualitative study explores how trailing spouses form their relationships before and after a crisis such as the COVID-19 pandemic and what patterns can be observed. It explores their significant relationships with friends and extended family, focusing on dynamics and change.

The authors conducted semi-structured interviews with seven trailing spouses in Malaysia: before the pandemic, in the beginning and at the end of the first year of the pandemic. The authors used longitudinal interpretative phenomenological analysis (LIPA).

Being aware of the limits of resources emerged as a key factor in how trailing spouses develop and maintain relationships with friends and extended family. The fact that the pandemic changed the dynamics of their social networks illuminates how crucial these relationships or their absence are in their adjustment and readjustment process. Children play a significant role in these relationships.

Comparative research into the friendships and relationships of different groups of trailing spouses in various locations could capture more specificity of the relationship dynamics.

The explored patterns can promote a better understanding of the relationship dynamics of trailing spouses' networks, which can, in turn, support and facilitate both adjustment and repatriation processes. They can help explain how and what kind of social networks best support trailing spouse transition during a time of crisis or adjustment. These findings could be incorporated into intercultural training programs.

No current study that the authors know of has explored trailing spouses' relationship dynamics in a longitudinal study before and during a crisis.

The purpose of this paper is to investigate the impact of COVID-19 pandemic on the changing relationship between technology and economic activity in MENA countries.

The generalized method of moments (GMM) was applied to explore the presence of dynamic causality between technology, inflation, unemployment, foreign direct investment, trade opening, gross fixed capital formation and economic growth for 14 MENA countries before and after COVID-19.

Empirical evidence shows that the economic predictor variables change signs and impact negatively the economic growth as a result of the adverse consequences of the MENA health crisis. More interestingly, there is a unique, positive, meaningful relationship between ICT and economic growth.

The results show that economic resilience in MENA is significantly affected by digital infrastructure during the epidemic crisis. The authors conclude that macroeconomic adjustment and innovation improve the predictive performance of the health news model. Countries could take strong measures to support new strategies to strengthen their innovation competitiveness.

With the outset of automatic detection of information, misinformation, and disinformation, the purpose of this paper is to examine and discuss various conceptions of information, misinformation, and disinformation within philosophy of information.

The examinations are conducted within a Gricean framework in order to account for the communicative aspects of information, misinformation, and disinformation as well as the detection enterprise.

While there often is an exclusive focus on truth and falsity as that which distinguish information from misinformation and disinformation, this paper finds that the distinguishing features are actually intention/intentionality and non-misleadingness/misleadingness – with non-misleadingness/misleadingness as the primary feature. Further, the paper rehearses the argument in favor of a true variety of disinformation and extends this argument to include true misinformation.

The findings are novel and pose a challenge to the possibility of automatic detection of misinformation and disinformation. Especially the notions of true disinformation and true misinformation, as varieties of disinformation and misinformation, which force the true/false dichotomy for information vs mis-/disinformation to collapse.

The purpose of this paper is to present a conceptual model that defines the essential components shaping the new Digital Supply Chains (DSCs) through the implementation and acceleration of Industry 4.0.

The scope of the present work exposes a conceptual approach and review of the key literature from 1989 to 2019, concerning the evolution and transformation of the actors and constructs in logistics and Supply Chain Management (SCM) by means of examining different conceptual models and a state-of-the-art review of Industry 4.0’s concepts and elements, with a focus on digitization in supply chain (SC) processes. A detailed study of the constructs and components of SCM, as defined by their authors, resulted in the development of a referential and systematic model that fuses the inherent concepts and roles of SCM, with the new technological trends directed toward digitization, automation, and the increasing use of information and communication technologies across logistics global value chains.

Having achieved an exploration of the different conceptual frameworks, there is no compelling evidence of the existence of a conceptual SCM that incorporates the basic theoretical constructs and the new roles and elements of Industry 4.0. Therefore, the main components of Industry 4.0 and their impact on DSC Management are described, driving the proposal for a new conceptual model which addresses and accelerates a vision of the future of the interconnectivity between different DSCs, grouped in clusters in order to add value, through new forms of cooperation and digital integration.

This research explores the gap in the current SCM models leading into Industry 4.0. The proposed model provides a novel and comprehensive overview of the new concepts and components driving the nascent and current DSCs. This conceptual framework will further aid researchers in the exploration of knowledge regarding the variables and components presented, as well as the verification of the newly revealed roles and constructs to understand the new forms of cooperation and implementation of Industry 4.0 in digitalized SCs.

The reality of domestic violence does not disappear when people enter the digital world, as abusers may use technology to stalk, exploit, and control their victims. In this chapter, we discuss three unique types of technological abuse: (1) financial abuse via banking websites and apps; (2) abuse via smart home devices (i.e., “Internet of Things” abuse); and (3) stalking via geo-location or GPS. We also argue pregnancy and wellness apps provide an opportunity for meaningful intervention for pregnant victims of domestic violence.

While there is no way to ensure users' safety in all situations, we argue thoughtful considerations while designing and building digital products can result in meaningful contributions to victims' safety. This chapter concludes with PenzeyMoog's (2020) “Framework for Inclusive Safety,” which is a roadmap for building technology that increases the safety of domestic violence survivors. This framework includes three key points: (1) the importance of educating technologists about domestic violence; (2) the importance of identifying possible abuse situations and designing against them; and (3) identifying user interactions that might signal abuse and offering safe interventions.

The health workforce of the 21st century has enormous challenges; health professionals need to be both experts in their field and equipped with leadership and managerial skills. These skills are not part of the regular curriculum, so specific programs bridging this gap are required. Since 2001, FAIMER®, with eight centers across the globe, has worked to create health professions education leaders through transformational learning experiences, developing a global community of practice encompassing over 40 countries. We describe the design, implementation, evaluation, and evolution of the leadership and management curriculum component of the global Institute over 15 years. The curriculum is developed and updated through practices that keep faculty and fellows connected, aligned, and learning together. The article highlights the unique features, challenges faced, and sustainability issues. With a robust mixed methods evaluation, there are substantial reasons to believe that the model works, is adaptable and replicable to meet local needs. The program is playing an important role of answering the call for training positive, strengths-based, collaborative leaders who are socially accountable and embrace the challenges for high quality equitable health care around the globe

This study investigates the relationship between the Chief Executive Officer's (CEO) overconfidence and financial reporting complexity in Iran, a context characterized by weak corporate governance and heightened managerial discretion.

The sample consists of 1,445 firm-year observations from 2010 to 2021. CEO overconfidence (CEOOC) is evaluated using an investment-based index, specifically capital expenditures. Financial reporting complexity (Complexity) is measured through textual features, particularly three readability measures (Fog, SMOG and ARI) extracted from annual financial statements. The ordinary least squares (OLS) regression is employed to test the research hypothesis.

Results suggest that CEOOC is positively related to Complexity, leading to reduced readability. Additionally, robustness analyses demonstrate that the relationship between CEOOC and Complexity is more distinct and significant for firms with lower profitability than those with higher profitability. This implies that overconfident CEOs in underperforming firms tend to increase complexity. Also, firms with better financial performance present a more positive tone in their annual financial statements, reflecting their superior performance. The findings remain robust to alternative measures of CEOOC and Complexity and are consistent after accounting for endogeneity issues using firm fixed-effects, propensity score matching (PSM), entropy balancing approach and instrumental variables method.

This study adds to the literature by delving into the effect of CEOs' overconfidence on financial reporting complexity, a facet not thoroughly investigated in prior studies. The paper pioneers the use of textual analysis techniques on Persian texts, marking a unique approach in financial reporting and a first for the Persian language. However, due to the inherent challenges of text mining and feature extraction, the results should be approached with caution.

The insights from this study can guide investors in understanding the potential repercussions of CEOOC on financial reporting complexity. This will assist them in making informed investment decisions and monitoring the financial reporting practices of their invested companies. Policymakers and regulators can also reference this research when formulating policies to enhance financial reporting quality and ensure capital market transparency. The innovative application of textual analysis in this study might spur further research in other languages and contexts.

This research stands as the inaugural study to explore the relationship between CEOs' overconfidence and financial reporting complexity in both developed and developing capital markets. It thereby broadens the extant literature to include diverse capital market environments.

The purpose of this paper is to analyze the factors that make Beirut a fashion hub by studying the characteristics of creativity and the role of the different stakeholders in setting an environment that encourages creativity in Beirut.

The methodology of this research is based on a literature review and information collected through semi-structured interviews with the different stakeholders of the sector.

The research reveals three results. First, this dynamic fashion design in Beirut is explained by the international success of some Lebanese fashion designers. Second, as there is an absence of any form of governmental intervention, the development of the sector is totally based on private business initiatives. Third, the research demonstrates the importance of the local culture, knowledge exchanges and lifestyle in shaping creativity and designers’ careers in Beirut.

These findings contribute to the clarification and critical analysis of the current state of fashion design in Beirut, which would have several policy implications.

This study, a post hoc observational one, attempted to determine if career and technical education (CTE) students in the state of Mississippi would academically benefit from taking multiple formative assessments in an online format prior to completing their summative exams. Most CTE students in the state of Mississippi are required to take an end-of-course exam cataloged as the Mississippi Career and Planning Assessment System (MS-CPAS). Previously, MS-CPAS test score results did not impact school-wide accountability scores, but in recent years, some of the guidelines were changed so that these summative test scores now play a vital role in school accountability and rankings.

This study examines both formative and summative online exam scores for more than 13,000 students who have taken an MS-CPAS assessment in the 2018 and 2019 school years.

The results of this study revealed that there were significant differences in summative exam scores for students who took two online formative practice tests when compared to groups of students who did not take any formative practice tests. This study also illustrated a positive correlation between those students' final online practice test scores and their summative exam scores.

These results would prove very beneficial to both CTE teachers and directors in helping them understand the benefits of introducing formative practice tests into their programs to boost student understanding.