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This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.

Employee recognition systems are ubiquitous in organizations (WorldatWork, 2019) and have positive effects on work outcomes (e.g. Stajkovic and Luthans, 2001). However, psychologically meaningful recognition relies on the recognition giver being motivated to observe and recognize coworkers. Crises such as the COVID-19 pandemic may impact recognition giving in varying ways, yet little research considers this possibility.

This longitudinal field study examined the impact of the COVID-19 crisis on recognition and acknowledgment giving among frontline and nonfrontline healthcare workers at daily and aggregated levels. We tested the relationships between publicly available daily indicators of COVID-19 and objectively measured daily recognition and acknowledgment giving within a web-based platform.

We found that the amount of daily recognition giving was no different during the crisis compared to the year before, but fewer employees gave recognition, and significantly more recognition was given on days when COVID-19 indicators were relatively high. In contrast, the amount of acknowledgment giving was significantly lower in frontline staff and significantly higher in nonfrontline staff during the pandemic than before, but on a daily-level, acknowledgment was unrelated to COVID-19 indicators.

Our results suggest that organizational crises may at once inhibit and stimulate employee recognition and acknowledgment.

Our research is the first to empirically demonstrate that situational factors associated with a crisis can impact recognition giving behavior, and they do so in ways consistent with ostensibly contradictory theories.

The novel coronavirus (COVID-19) has caused financial stress and limited their lending agility, resulting in more non-performing loans (NPLs) and lower performance during the II wave of the coronavirus crisis. Therefore, it is essential to identify the risky factors influencing the financial performance of Indian banks spanning 2018–2022.

Our sample consists of a balanced panel dataset of 75 scheduled commercial banks from three different ownership groups, including public, private and foreign banks, that were actively engaged in their operations during 2018–2022. Factor identification is performed via a fixed-effects model (FEM) that solves the issue of heterogeneity across different with banks over time. Additionally, to ensure the robustness of our findings, we also identify the risky drivers of the financial performance of Indian banks using an alternative measure, the pooled ordinary least squares (OLS) model.

Empirical evidence indicates that default risk, solvency risk and COVAR reduce financial performance in India. However, high liquidity, Z-score and the COVID-19 crisis enhance the financial performance of Indian banks. Unsystematic risk and systemic risk factors play an important role in determining the prognosis of COVID-19. The study supports the “bad-management,” “moral hazard” and “tail risk spillover of a single bank to the system” hypotheses. Public sector banks (PSBs) have considerable potential to achieve financial performance while controlling unsystematic risk and exogenous shocks relative to their peer group. Finally, robustness check estimates confirm the coefficients of the main model.

This study contributes to the knowledge in the banking literature by identifying risk factors that may affect financial performance during a crisis nexus and providing information about preventive measures. These insights are valuable to bankers, academics, managers and regulators for policy formulation. The findings of this paper provide important insights by considering all the risk factors that may be responsible for reducing the probability of financial performance in the banking system of an emerging market economy.

The empirical analysis has been done with a fresh perspective to consider unsystematic risk, systemic risk and exogenous risk (COVID-19) with the financial performance of Indian banks. Furthermore, none of the existing banking literature explicitly explores the drivers of the I and II waves of COVID-19 while considering COVID-19 as a dependent variable. Therefore, the aim of the present study is to make efforts in this direction.

The purpose of this study is to determine whether COVID-19 had an impact on the brand equity of the Top 100 global brands in the Americas, European and Asian regions over the three years of assessment (2020–2022).

A secondary data method (document scanning) was used to gather the study’s data from Brand Finance’s Global 500 annual reports from 2019 to 2022. The data for this study was analysed using the IBM Statistical Package for Social Science (SPSS) Statistics for Windows, Version 26.0. The data were subjected to a descriptive test and one-way analysis of variance.

The findings showed that most of the Top 100 global brands from the Americas, Europe and Asia experienced little or no impact due to COVID-19. Thus, no significant differences were found to exist among the Top 100 global regional brands due to COVID-19 in the years 2020 and 2021. However, there is a significant difference in 2022 due to its small effect size.

The findings of this paper contribute to brand equity literature and global branding literature in the context of COVID-19. This paper innovatively frames brand equity and provides guidelines to help brands sustain their financial-based brand equity during a worldwide crisis.

Utilizing the theoretical foundation of the stimulus-organism-response framework, the present work developed and investigated a conceptual model. The work explores the effects of perceived risk of COVID-19 on tourists' choice hesitation and choice confidence. Furthermore, it examines the impacts of choice hesitation and choice confidence on psychological distress, which, in turn, influences purchase intentions and risk-protective behavior. Additionally, the study assesses the boundary effects of vulnerability on the association between choice hesitation, choice confidence, and psychological distress.

An online survey was administered in China during COVID-19 to assess the postulated hypotheses. We collected 491 responses using purposive sampling, and covariance-based structural equation modeling (CB-SEM) was performed to investigate the relationships.

Results show that the perceived risk of COVID-19 positively influences the choice hesitation and negatively impact choice confidence. It was also found that choice hesitation and choice confidence positively developed psychological distress, which, in turn, negatively triggered purchase intentions and positively developed risk-protective behavior. Additionally, perceived vulnerability had a significant moderating impact on the proposed relationships, strengthening psychological distress.

In the current context, this study measures bipolar behavioral outcomes using the S-O-R model. Because cognitive processes influence participation in health preventative behavior during the spread of diseases, we highlighted how the perception of risk and vulnerability to a pandemic serves as a reliable indicator of certain behaviors. This study advances understanding of how the psychological mindset of tourists copes with such circumstances. Due to the pandemic, tourists face limitations in their choices and are placing greater emphasis on adopting protective measures to mitigate associated risks.

The COVID-19 pandemic necessitated teleworking, which inadvertently led to an impaired communication between supervisors and employees, resulting in abusive supervision. Drawing on the conservation of resources (COR) theory and the social identity theory, this study aims to address this negative association by examining the mediating role of state mindfulness and the moderating role of COVID-19 corporate social responsibility (CSR) in the relationship between abusive supervision and counterproductive work behaviors.

This research employs both qualitative and quantitative research designs. Data collection involved an experimental design with 117 participants (Study 1), a cross-sectional survey with 243 participants (Study 2) and semi-structured interviews with 24 full-time employees (Study 3).

The results reveal that state mindfulness acts as a mediator in the positive relationship between abusive supervision and counterproductive work behaviors (CWB). Furthermore, COVID-19 CSR mitigates the relationship between abusive supervision and CWB within the organization, but not with the supervisor. Additionally, COVID-19 CSR moderates the impact of abusive supervision on state mindfulness.

The results emphasize the crucial role of CSR when employees encounter abusive supervision during the COVID-19 pandemic. Organizations and managers should adopt appropriate strategies to enhance employees' perception of CSR. Prioritizing the cultivation of state mindfulness is also recommended, and organizations can provide short-term mindfulness training to improve employees' state mindfulness.

This research contributes to the understanding of abusive supervision and CWB in the context of forced teleworking.

This study aims to identify the development, trends and research gaps related to start-ups during the COVID-19 pandemic. Furthermore, this research identified future research directions.

This research is a bibliometric study using 192 Scopus-indexed articles with the assistance of the VOSviewer. The selected articles discussed start-ups during the COVID-19 pandemic and were published between 2020 and 2022. The analyses included initial statistics on publication trend, distribution of research field, most productive journals, most productive authors, most cited article, geographic distribution, multinational collaboration and science.

Between 2020 and 2022, the literature on start-ups during the COVID-19 pandemic has increased. Most articles are in Business, Management and Accounting, Economics, Econometrics and Finance and Social Sciences. Regarding geographic distribution and multinational collaboration, the USA, India and the UK led the numbers. The UK was also the forerunner in research collaboration. Based on the science mapping results, COVID-19, fintech, entrepreneurship and innovation were the most simultaneously used keywords. Furthermore, this study also identified that there is a lack of study regarding consumer behavior, employee behavior and quality management of start-ups during the COVID-19 pandemic.

This research also has several limitations. First, this research only used the Scopus database. Even though Scopus has advantages compared to other databases, combining the Scopus database with other databases will be able to provide more comprehensive data. However, there is a risk associated with combining two or more databases, namely, duplication. When using more than one database, researchers must ensure no repetition of the articles used because it will affect the analysis results. Future research can consider combining the Scopus database with other databases. Second, this bibliometric study covered the publication of start-ups during the COVID-19 pandemic. The COVID-19 pandemic is still ongoing. This condition indicated that several research on start-ups during COVID-19 are still being performed and will be published. Thus, future bibliometric study start-ups during COVID-19 were needed to update the trend of the research on start-ups during COVID-19.

The bibliometric study provided at least two main practical implications that can be used to support the growth of start-ups during the COVID-19 pandemic. First, this research has mapped the existing literature on start-ups during the COVID-19 pandemic. This information can be used as input for start-up practitioners and policymakers when they need scientific reference and evidence in developing a policy and/or a management action/program needed during the COVID-19 pandemic. Second, this research highlighted several clusters of keywords that are attracted many researchers. These keywords can be viewed as important issues that are needed to be monitored by start-up practitioners and policymakers during the COVID-19 pandemic.

Start-ups have an important role in economic development. It is well known that start-ups can boost productivity and economic growth. As start-ups tend to use technology, it also has an important role in disrupting traditional economic practices. Start-ups may also offer a more convenient life. Furthermore, the availability of start-ups may also increase the quality of life of the people that are serviced by the start-ups.

To the best of the authors’ knowledge, this is the first bibliometric study that discussed start-ups during the pandemic. It provided a comprehensive literature review process to identify research gaps that allowed future researchers to develop studies related to start-ups.

The aim of this study is to undertake a systematic analysis of the supply chain literature to uncover the changes and patterns of international cooperation in the context of the COVID-19 pandemic.

In this study, the information on supply chain-related publications in the Web of Science (WOS) database is analyzed using statistical techniques and visual approaches. The focus is on the five countries with the highest number of supply chain publications, accounting for approximately 70% of global publications. This in-depth analysis aims to provide a clearer understanding of the cooperation patterns and their impact on the supply chain during the COVID-19 pandemic.

The results of the study reveal that the growth rate of international cooperation in supply chain research during the COVID-19 pandemic is higher compared to the 5-year and 10-year periods before the pandemic. This suggests that the pandemic has not hindered international cooperation in the field, but instead has increased collaboration. In terms of international cooperation patterns, the findings indicate that China and the USA have a strong partnership, with China being the largest partner for the USA and vice versa. The UK's largest partner is China, India's largest partner is the UK and Italy's largest partner is also the UK. This implies that trade, rather than the pandemic, is a determining factor in supply chain research.

This study examines the patterns of international cooperation in supply chain research during the COVID-19 pandemic, providing insights into the changes and mechanisms of international cooperation in this field. Moreover, the results of this study may offer practical benefits for supply chain operators and managers. By providing a deeper understanding of the international cooperation patterns in the field, this research could contribute to the recovery and growth of the global supply chain.

This study's analysis of the impact of crisis events, such as the COVID-19 pandemic, on international cooperation in supply chain research contributes to the theoretical development of the field. Additionally, by examining how academia responds to emergencies, it provides valuable insights for operations and supply chain managers in their pursuit of more effective supply chain management.

This study provides a preliminary examination of the international cooperation patterns of supply chain research in the context of the COVID-19 pandemic, representing a novel and early contribution to the existing literature, helping to expand upon current understanding in the field and provide a more comprehensive perspective. Furthermore, this study offers a practical analysis strategy for future supply chain research, fostering progress and growth in the field.

Pandemics are frequent events, and the impact of each pandemic makes a strong and long-term effect on companies and markets. Given the potential impact of the COVID-19 pandemic, it is important to investigate the crisis from a different perspective to know how companies have sustained growth in markets. The purpose of this paper is to understand how profit-oriented customer-centric companies (small, medium and large) have responded and adapted to COVID-19 crisis, using the complexity theory.

Drawing upon the complexity theory, a humble attempt is made to develop theoretical propositions by conceptualizing companies as complex adaptive systems. The paper examines companies from three dimensions (i.e. internal mechanism, environment and coevolution).

Companies self-organize, emerge into new states and become adaptive to the changing environment. Companies create knowledge to understand the dynamic anatomy and design survival and growth strategies during and post COVID-19 era. Complex adaptive systems perspective provides companies with insights to deal with complex issues raised due to COVID-19 pandemic. They can handle the impact of pandemic efficiently with complex adaptive systems by developing and implementing appropriate strategies post-COVID-19.

The study reveals how companies evolve and emerge into as complex adaptive systems to adapt themselves to the highly dynamic environment, which are uncertain, unpredictable, nonlinear and multifaceted, in the context of COVID-19. Implications for theory and practice of viewing companies as complex adaptive systems and coevolving structures in the COVID-19 context are discussed.

Introduction: This study investigates the COVID-19 pandemic’s effects on the sustainability of the supply chain. It investigates how modern supply networks and procedures were equipped for such a catastrophe, and the pandemic’s effects on the environment, highlighting the significance of studying resilience and sustainability concurrently.

Purpose: The study acknowledges the importance of environmental sustainability for businesses and the need to examine trends in organisational, customer, policy, and distribution networks.

Need for the Study: The COVID-19 pandemic has significantly impacted supply chains. This study aims to provide insight into the long-term repercussions of the crisis and the importance of incorporating environmental considerations.

Methodology: The study uses a mixed-methods approach to evaluate the effects of the COVID-19 pandemic on supply networks and environmental sustainability indices. Data from industry reports, governmental publications, polls, and qualitative research techniques have been gathered.

Findings: The results of this study advance our understanding of how to preserve supply chains in the wake of the COVID-19 pandemic. It highlights the need for enhanced resilience and sustainability measures, expose the flaws and weaknesses of contemporary supply networks, and uncover developing patterns and tactics in customer behaviour, policy frameworks, distribution networks, and supply chain management.

Practical Implications: The COVID-19 pandemic has provided businesses, decision makers, and researchers with guidance on handling its potential and challenges – increasing the supply chain’s resistance to future interruptions, incorporating environmentally friendly practises, developing policies to support resilient and sustainable supply chains, adapting to changing consumer tastes, increasing effectiveness, and minimising the environmental impact of distribution networks.