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Educational policies, integrated practices, obliged strategies and notable benchmarks are always required by the higher educational institutions (HEIs) for operating business ventures into competent boundaries and to preside toward the overall new business density. The same are needed to be evaluated based on student's concerns for road-mapping sustainability. Accordingly, authors conducted present study to identify crucial quality characteristics (measures) under the origins of HEIs based on student's concerns using qualitative medium under Indian economy. The study is presenting critical dimensions and quality characteristics, which are seeking by the students for selecting HEIs for their studies.

Kano integrated-Grey-VIKOR approach is utilized in present study for road-mapping sustainability based on the determination of priority index and ranking. The study utilized three segments of methodology, where in the first segment, Kano technique is implicated to define priority index of quality characteristics. In the second segment, grey sets theory is implicated to capture the perceptions of the respondents. In the third segment, VIKOR technique is implicate to rank the HEIs.

The findings of the study will assist administrators in planning the prominent strategies that can embrace performance traits under HEI, which in turn will participate in growth and development of an economy. The findings have revealed “PPCS, ICMC, TSTR, PICM, AFEP, IMIS as Attractive performance characteristics,” “IEAF, OIAR, INET as One dimensional performance characteristics,” “QTCS, PORE, SIRD as Must-be performance characteristics” and “PQPE, PCTM as Indifferent performance characteristics.” Additionally, “Professional and placement characteristics of institute” is found as the most significant measure inspiring students for admiring engineering institutes. It is found that “Observance of institutional affiliation and recognition” and “Infrastructure, classroom management and control methods” are found as the second significant measures. “Patterns of question papers and evaluation medium” and “Personal characteristics of teacher and management” are found as the least competent characteristics admiring stakeholders for selecting HEI.

The present study can assist administrators in drafting refined policies and strategies for practising quality outputs by HEI. The study suggested critical quality characteristics, which in respond will aid in attracting more number of students toward educational institutes. A study under Indian context is demonstrated for presenting critical facts and attaining higher student's enrolment rates.

This paper investigates the effect of political uncertainty on the decision to cross-list in the United States (US).

To reach our paper aim, we use a sample of 589 non-US firms cross-listed in the US for the period from 2000 to 2019. We perform logit regression and use several political uncertainty proxies, including US election presidential years, political voting margin and the political uncertainty index from Baker et al. (2002), as a continuous measure of general political condition (Francis et al., 2021).

We find the following results. Non-US firms are less likely to cross-list their shares when US political uncertainty is high. We also find that the decision to cross-list is driven by price informativeness as a channel that can explain the role of political uncertainty. Our results are robust to the endogeneity concern. In addition, we find that political administration (Democrats vs Republicans) significantly affects the decision to cross-list. More particularly, we show that firms are more likely to cross-list their shares in the US when Democrats win the elections. Moreover, we find that cross-listed firms exhibit lower valuation compared to their non-cross-listed peers when US political uncertainty is high.

Using a unified framework of non-US firms cross-listed in the US, this paper contributes to different strands of the literature. Our first main contribution adds to the literature on cross-listing by providing, in our knowledge, the first evidence regarding the relation between cross-listing and political uncertainty. We add to the existing literature by showing that US political uncertainty significantly determines the decision to cross-list and value creation for cross-listed firms. Whether and how managers alter their strategic decision behavior in such settings is less clear. Hence, our paper contributes to the literature by documenting how political uncertainty impacts cross-listing decision and shapes management guidance decisions. Second, this study joins a growing body of literature that examines the real impact of economic policy uncertainty (EPU) on economic outcomes. We provide empirical evidence suggesting that cross-listed firms exhibit lower valuation during period of high political uncertainty due to decreased price informativeness.

This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method using Python to extract the text from the annual reports, convert it into numerical form to facilitate statistical analysis and then merge the results with data from the Chinese stock market to explain the impact on corporate performance and predict future earnings in the Chinese financial markets from 2008 to 2021.

Study findings indicate that firms with better financial reporting readability are more profitable, incur lower agency costs and have low earnings in the Chinese stock markets when readability is low (i.e. more complexity and length of annual reports). It was also found that when a listed company has a good performance, it prefers to use a short space to explain its operating and financial status. More generally, the means of the report length are short, and accounting terms are used less frequently; in the case of a poor company, the annual report is particularly long and accounting terms are more frequently used. In the context of the COVID-19 crisis, this study served as a proxy measure of returns prior to the announcement of the COVID-19 pandemic. In addition, an instrumental variable approach is used, which helps results to remain robust and control for fixed effects and potential endogeneity problems.

Although this study’s results cannot be generalised globally because of their limited scope, they can still be generalised across non-English speaking countries. Thus, future cross-country research is encouraged to examine the textual analysis of financial reports across those countries.

This study conveys two messages to investors and policymakers within the Chinese market. First, investors ought to pay greater attention to the nonfinancial information contained in annual reports to improve the accuracy of their predictions regarding future firm performance. Second, Chinese policymakers are encouraged to instate a policy for the use of plain English in annual reports to make them more readable by international investors.

This study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries by examining the readability of annual reports in the Chinese market.

The objective of this comparative quantitative study is to examine hypotheses regarding the impact of asset management and intellectual capital (IC) on the financial performance of the construction sector in the ASEAN-5 throughout 2019–2022 with enterprise resource planning (ERP) as a mediator variable.

A final sample of 65 construction industries listed on stock exchanges during 2019 and 2022 in ASEAN-5 (Indonesia, Philippines, Malaysia, Thailand and Singapore) was selected using the purposive sampling method. This research employs market-to-book value (MBV) as a measure of IC. The study also used path analysis, the Sobel test and analysis of variance test (ANOVA).

The findings demonstrate that asset management, intellectual capital and ERP have a significant and favorable impact on return on asset (ROA). Additionally, the asset management and IC of the ERP display weak and substantial outcomes. The implementation of ERP was also shown not to operate as a mediating factor. The ANOVA results on financial performance indicate significant differences for the year 2019. Furthermore, the use of various ERP software types demonstrates a comparable impact on enhancing financial performance.

This is the first study that utilizes ERP to mediate management asset and IC on financial performance. The ASEAN-5 construction sector is representative of developing nations' economic condition, offering the possibility to avoid the global economic collapse in 2023 and recover despite economic volatility.

This study aims to investigate the impact of online collective feminist actions on social media participation and the perceived value of social media as part of the social identity model of collective action (SIMCA).

A mixed methodology is used. Within the SIMCA model in the context of feminist collective actions, social identity, group-efficacy and fear predicted the intention of online collective action participation in the first part (quantitative) of the study. Contrary to predictions, the influence of anger on the intention to participate in collective action was negative. In-depth interviews are conducted in the study’s second (qualitative) part to investigate why individuals do not participate in collective actions despite their anger at violence against women.

The concept of online feminist collective action, from the perspective of the SIMCA model, deals with violence against women in the context of social marketing, revealing the importance of online collective actions as an antecedent of social media participation and the perceived value of social media. The possible causes of the negative impact of anger, which is an important emotion within the framework of the SIMCA model, on online feminist collective action were determined, and a contribution was made to the social marketing literature in the context of women’s rights.

The study makes three major contributions to the literature. First, women’s rights are addressed in the context of online collective action, an issue that has received little attention in social marketing. Second, in the context of the social identity theory of collective action, online collective feminist action and its predecessors are addressed. Finally, the Turkish case is used to highlight the probable causes of anger’s negative impact on collective action.

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Using the survey methodology, data was collected from 339 external auditors from licensed private audit firms. The partial least squares structural equation modelling technique was used to analyse the data.

The results indicate that external auditors have a greater propensity to blow the whistle on wrongdoings and they prefer to report wrongdoings using internal channels than external channels. The study further found uncertainty avoidance, masculinity and long-term orientation to be good predictors of whistleblowing intentions.

The findings have practical implications for human resource practitioners who seek to foster job synergy and encourage the reporting of wrongdoings. Also, it has useful implications for policymakers who seek to enhance whistleblowing activities.

Theoretically, this study is among the first to provide empirical support for the applicability of Hofstede’s cultural dimensions theory at the individual level within the whistleblowing discourse from an African perspective.

This study aims to explore the dynamic interplay of key resources (i.e. research and development (R&D), advertising and exports) in affecting the performance of USA manufacturing firms. Specifically, the authors examine the dynamic impact of joint resources and predict differential effect scales contingent on firm capabilities.

This study presents a combined multiple regression analysis (MRA)-multilayer perceptron (MLP) neural network modeling and investigates the complex interlinkage of capabilities, resources and performance. As an innovative approach, the MRA-MLP model investigates the effect of capabilities under the combinatory deployment of joint resources.

This study finds that the impact of joint resources and synergistic rents is not uniform but rather distinctive according to the combinatory conditions and that the pattern is further shaped by firm capabilities. Accordingly, besides signifying the contingent aspect of capabilities across a range of resource combinations, the result also shows that managerial sophistication in adaptive resource control is more than a managerial ethos.

The proposed analytic process provides scientific decision support tools with control mechanisms with respect to deploying multiple resources and setting actionable goals, thereby presenting pragmatic benchmarking options to industry managers.

Using the theoretical underpinnings of the resource-based view (RBV) and resource orchestration, this study advances knowledge about the complex interaction of key resources by presenting a salient analytic process. The empirical design, which portrays holistic interaction patterns, adds to the uniqueness of this study of the complex interlinkages between capabilities, resources and shareholder value.

This paper aims to understand the main challenges connected with accountability issues across multiple layers of the metaverse, to identify whether and how any techwashing is taking place and to discuss implications for accounting research.

To develop the research, the authors refer to a critical dialogic accountability framework, operationalized in the current paper by leveraging the perspectives of accountability as virtues and as mechanisms (Bovens, 2010). The authors discuss who is accountable to whom, for what and in what manner in a relatively unregulated and unaccountable world, through the layers of virtual reality introduced by MacKenzie et al. (2013) and Llewellyn (2007). Methodologically, the study concentrates on 32 start-ups working in the metaverse selected from the Crunchbase database and relies on interviews, direct observation in the field and white paper reports analyzed by means of NVivo coding.

The findings show how metaverse creators deal with accountability as a virtue and accountability as a mechanism. Companies who operate metaverses primarily consider accountability in the virtual-physical domain, which focuses on developing the necessary internal and external architecture to enable a particular metaverse to function. Metaverse companies also emphasize the virtual-agential dimension that concentrates on onboarding, engaging with and incentivizing individuals in virtual worlds. There is an emphasis on outlining the virtues or standards that metaverse companies aspire to, but there is very little detail provided. Similarly, there are uneven and limited discussions of the mechanisms that can support accountability in most layers of a virtual world.

The analysis raises significant questions about the purpose, scope and use of metaverses, which are still a relatively unregulated and unaccountable world. The paper advances the idea that the current creators of metaverses are “techwashing” their projects, providing a utopian ideal of what their universes will look like but obfuscating the realities of their ventures in tech jargon that few people are likely to understand. Therefore, meaning and truth at all levels of the real and virtual worlds remain unaddressed, with implications to be explored in terms of legitimacy and trust of metaverses and the interests that shape them.

This paper is one of the first to address the issue of accountability in metaverses. It advances an analytical framework to guide future accounting and accountability research into virtual worlds.

This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO busyness impacts the relationship between military-experienced directors and financial statement footnotes readability.

We use nonfinancial listed firms on the Indonesian Stock Exchange from 2010 to 2018, which amounted to 1,002 firm-year observations. We test the hypotheses and use fixed effects and Heckman's two-stage regression.

This study documents a negative relationship between military directors and financial statement footnote readability. We extend this relationship by factoring board busyness into the equation. We find that the presence of military-connected and busy CEOs negatively impacts the readability of financial statement footnotes. The results remain robust after additional analyses.

Future research should consider a more robust measure of military-experienced directors. A broader context of directors' busyness should be considered, such as including multiple directorships.

We revisit the literature on military-experienced directors by considering political connections as one of the proxies for military connections in Indonesia. The findings largely support the convergence of the political connections literature in which rent-seeking activities are prevalent and prevent sound financial reporting.

This study investigates the mispricing dynamics of NIFTY 50 Index futures, drawing upon daily data spanning from January 2008 to July 2023.

The study employs both a single regime analysis and a tri-regime model to understand the fluctuations in NIFTY 50 Index futures mispricing.

The study reveals a complex interplay between various market factors and mispricing, including forward-looking volatility (measured by the NIFVIX index), changes in open interest, underlying index return, futures volume, index volume and time to maturity. Additionally, the relationships are regime-dependent, specifically identifying the regime-dependent nature of the relationship between forward-looking volatility and mispricing, the impact of futures volume on mispricing, the effect of open interest on mispricing, the varying influence of index volume and the influence of time to maturity across the three distinct regimes.

These findings offer valuable insights for policymakers and investors by providing a detailed understanding of futures market efficiency and potential arbitrage opportunities. The study emphasizes the importance of understanding market dynamics, transaction costs and timing, offering guidance to enhance market efficiency and capitalize on trading opportunities in the evolving Indian derivatives market.

The Vector Autoregression (VAR) and Threshold Vector Autoregression Regression (TVAR) models are deployed to disentangle the interrelationships between NIFTY 50 Index futures mispricing and related endogenous determinants.

This study investigates the Nifty 50 Index futures mispricing across three distinct market regimes.

We highlight how factors like volatility, futures volume, and open interest vary in their impact.

The study employs vector auto-regressive and threshold vector auto-regressive models to explore the complex relationships influencing mispricing.

We provide valuable insights for investors and policymakers on improving market efficiency and identifying potential arbitrage opportunities.