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The purpose of this study was to examine the moderating role of institutional ownership on the relationship between board gender diversity and earnings management (EM) among listed firms in East African Community (EAC) partner states.

The study used a sample of 71 firms listed in the EAC partner states over 2011–2020. Data were handpicked from the individual firm's audited annual financial reports. Based on the results of the Hausman test, the study used the results of the fixed-effect regression model to test the hypotheses. To test the robustness of the results, the study employed an alternative measure of EM and two additional econometric techniques, including the pooled ordinary least squares (OLS) and the system generalized method of moments (GMM).

The empirical findings revealed that female directors improve the board's effectiveness in monitoring managerial roles. Specifically, the results showed a significantly negative relationship between the proportion of women in the corporate board and EM (as measured by discretionary accruals (DAs)). The findings further revealed an inverse relationship between the proportion of institutional ownership and EM. Finally, the results further demonstrated that institutional ownership enhances the role of board gender diversity in mitigating EM among listed firms in the EAC.

The findings of this study may be useful to managers, investors and regulators in assessing the role of institutional ownership and women's participation on corporate boards as a strategy for alleviating unethical manipulation of earnings.

The findings of this study contribute to the growing concern on gender inequality, especially the marginalization of women from the paid labor force and decision-making. The findings highlight the importance of having more women in the corporate board since this may help in mitigating corporate fraud. Similarly, the findings highlight the importance of institutional ownership as a corporate governance (CG) tool.

Previous studies have reported mixed empirical results on whether board gender diversity mitigates EM. To the best of the author's knowledge, this is the first paper to fill the existing gap by exploring whether institutional ownership moderates the relationship between board gender diversity and EM among listed firms in the EAC.

This research aims to examine the relations between Shariah compliance and earnings quality.

The authors study three Shariah features: Shariah compliance status, level of Shariah compliance (H-Score) and Shariah compliance persistence. The sample consists of 463 firms from the Middle East and North Africa from 2011 to 2018. A variable determining the level of Shariah compliance was created in accordance with the methodology of S&P 500 Shariah and its underlying index, S&P 500. Then, a probate relapse study was created to identify the link between Shariah compliance and earnings quality.

Results show that Shariah-compliant firms engage in lower earnings management compared to their Shariah-non-compliant counterparts. This paper reveals that Shariah compliance status and high level of Shariah compliance have significant positive association with earnings quality. The authors also find novel evidence that persistence of the Shariah-compliant status has a significant negative association with earnings quality.

This study only examines firms listed on MENA stock markets. It is recommended to further study different markets in addition to the emerging Arab markets in order to compare and contrast the results. Further, larger sample observations from a greater date range can be used.

Few studies have examined the earnings management behavior of Shariah-compliant firms vs Shariah-non-compliant ones in emerging markets; however, no study has focused on Shariah-compliant firms and their level of Shariah compliance. To the best of our knowledge, this is the first study which uses all four proxies for earnings quality in association with Shariah compliance and used new Shariah variables such as Level of Shariah Compliance and Persistent Shariah Compliance status.

Archives and records are important resources for individuals, organizations and the country. The academic archives are created and maintained for the effective execution of university educational and corporate functions. The archives management practices in universities are being studied in the developed countries; however, a scarcity of empirical research is observed in the context of developing countries, for instance, Pakistan. Thus, the purpose of this study is to assess the archives management practices performed in the archival units of University of the Punjab (UoP), Lahore, in association with the successful execution of university educational functions.

A structured survey questionnaire was developed to collect responses from the record-keepers and archives monitoring staff using a complete enumerative (census) approach. The collected data were analyzed in SPSS 23.0 in addition to structural equation modeling (SEM) run in AMOS 22v.

The findings of this study revealed an inconsistency regarding the policies and procedures, arrangement and filing records and access and retrieval due to the practice of self-developed procedures in the UoP archival units. Although archives management practices have significant impact on university academic as well as research-related functions, however, there is lack of centralized and standardized practices for archiving records in the UoP. Lack of professional/trained staff and policy document are key limitations in building systematic and standardized archives management system in academic intuitions, particularly in the UoP.

To the best of the authors’ knowledge, this is the first empirical study in Pakistan that has explored archives management practices used in university archives. It also contributes theoretically and methodologically through the underpinnings of archival principles in association with university functions and developing a validated scale to explore archives management practices in universities. The findings of this study may be helpful for the concerned bodies, university administrations and archives managers to establish, manage and improve the academic archives systematically.

This study aims to investigate the potential use of potato peel extracts as antibacterial finishes for cotton fabrics against Staphylococcus aureus and Escherichia coli. Potato peels are abundant as waste and provide a natural, cheaper and sustainable alternative means of preventing the spread of bacterial infections on cotton fabric.

This research included the characterization of potato peel extracts, application of the extract onto cotton fabric and efficacy testing of the treated cotton fabric against bacteria. Phytochemical screening, agar well diffusion antibacterial test, minimum inhibitory concentration and Fourier transform infrared (FTIR) tests were used to characterize the extract. Antibacterial efficacy of the treated fabric was determined qualitatively using the disc diffusion assay and quantitatively using the bacteria reduction test.

Phytochemical screening confirmed the presence of several secondary metabolites including phenols and flavonoids. Antibacterial tests revealed a positive response in Escherichia coli and Staphylococcus aureus with a zone of inhibition of 6.50 mm and 5.60 mm, respectively. Additional peaks on the FTIR spectroscopy confirmed the presence of potato peel extract on the treated cotton fabric. The treated cotton fabrics showed efficacy against Staphylococcus aureus and Escherichia coli up to 20 washes.

This study introduced the application of potato peel extracts onto cotton fabrics and assessment of the antibacterial properties before and after washing. Results of this study suggest that potato peel extracts can be used as an organic eco-friendly antibacterial finish for cotton fabrics.