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This paper provides new evidence on Indian tourism firms by investigating the role of a firm's financial conditions typified by its leverage, earnings, size, cash holdings, and excess cash in moderating the pandemic-led idiosyncratic volatility in its stock prices.

The authors employ a firm-level panel comprising 82 publicly-listed tourism firms from India. Firm risk is estimated for the period beginning January 2020 to December 2020.

This paper finds non-linear effects of the pandemic on the idiosyncratic risk of the sample firms. Precisely, stock price volatility rises, but as the market absorbs this information, volatility subsides even as the disease spreads further. Further, lower levels of past debt and earnings and higher cash holdings ameliorate the pandemic's effects on tourism firms' risk. Contrasting the view that “excess” cash reflects poor operational performance, we show that “excess” cash firms are better prepared to face the adverse effects of the pandemic.

This study’s sample period fully encompasses the first wave of the pandemic (January–December 2020) of the novel coronavirus infection spread.

To the best of the authors’ knowledge, this is the first study to assess the moderating effects of company fundamentals on the risk of Indian tourism firms. In doing so, the authors account for non-linear effects of the pandemic on firms' idiosyncratic volatility over time.

This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary performance.

This study analyzes listed companies in Oman’s capital market from 2016 to 2021, using pooled ordinary least squares and unique CSR performance measures such as budgeting and spending.

The study finds that companies with more expertise and frequent meetings are more likely to allocate a larger budget for CSR activities. However, this does not apply to larger boards or to independent directors. During the COVID-19 pandemic, the effect of independent directors on CSR budgeting and spending is more pronounced, and boards with more expertise and meetings show a negative interaction with the pandemic. The interaction of board characteristics with COVID-19 in terms of CSR monetary performance varies depending on company size. Board independence and expertise show a significant reaction to COVID-19 infection and death cases when setting CSR budgeting and spending.

The findings of this study are stimulating, but stem from an emerging country with unique cultural and institutional characteristics. Methodological issues were also encountered during the analysis, so readers should exercise caution when applying the results to other settings.

This study highlights board involvement in deciding a company’s CSR investment, as it was believed that chief executive officers are considered responsible for CSR activities. Additionally, this research underscores the significance of incorporating the financial aspects of CSR into reporting.

This study examines the seldom explored relationship between corporate boards and CSR monetary aspects during regular and irregular times, offering theoretical and practical insights that benefit multiple stakeholders.

For almost half a century, society has been aware of the existence of a glass ceiling, a term that describes the invisible barriers that hinder women’s access to power positions despite having equal or greater qualifications, skills and merits than their male counterparts. Nowadays, although there are signs of slow progress, women are still underrepresented in the upper echelons of large corporations and the risk of reversing the progress made in gender parity has increased because of the effects of the COVID-19 pandemic. This paper contributes to previous literature by analysing the impact that the uncertainty and cognitive effects associated with COVID-19 in 2020 had on the presence of women on the board of directors and whether this impact has been moderated by the regulatory and policy system on gender quotas in place at the time.

To test the authors' research hypotheses, the authors selected the major global companies worldwide with economic-financial and non-financial information available in the Thomson Reuters EIKON database over the 2015–2020 period. As a result, the authors' final sample is made up of 1,761 companies from 52 countries with different institutional settings that constitute an unbalanced data panel of 8,963 observations. The nature of the dependent variables requires the use of logistic regressions. The models incorporate the terms to control for any unobservable heterogeneity and the error term. Any endogeneity issues were addressed by considering the explanatory variables with a time lag.

The authors find that almost 30% of the companies downsized their boards in 2020. This decision resulted in more female than male directors being made redundant, causing a reversal in the fulfilment of gender quotas focussed on ensuring balanced boards with a female presence of 40% or more. This effect was enhanced in countries with hard-law regulation because the penalty for non-compliance with gender quotas had led to a significant increase in the size of these bodies in previous years through the inclusion of the required number of female directors. In contrast, the reduction in board size in soft-law countries does not differ from that in laissez-faire countries, lacking any moderating effect or impact on the number of female board members dismissed as a result of the pandemic.

This paper aims to contribute to current knowledge by analysing the impact that the countries' regulatory and normative systems on gender parity on boards of directors have had on the decisions made in relation to leadership positions, moderating the effects of the COVID-19 pandemic on gender equality at a global level.

This study aims to empower cruise academia to assert their role as enablers, and potentially drivers, of sustainable, responsible and resilient cruise futures.

This contribution represents a synthesis and a critical reflection of cruise-related research-review literature over the last four decades, assessing its impact and potential in terms of influencing the evolution and future developments of cruise tourism.

Cruise research between the 1980s and the first decade of this century could be characterised as “ship-centric” and managerially focused. Over the last decade and up to the aftermath of the COVID-19 pandemic, cruise research has become increasingly “cruise-destination centric”, with sustainability emerging as a dominant theme. Diverging somewhat from the public and media emphasis on environmental concerns and risks, academic research tends to focus on the economic aspects of sustainability. Nonetheless, and despite aiming for practical relevance, cruise research tends to remain reactive and lags behind industry trends.

This paper proposes a shift from a “applied” to an “applicable” research paradigm, inspiring researchers to proactively shape the industry‘s future by embracing “what-ifs” in their thematic scope. Such a paradigm calls for a normativity-enriched methodological diversity, as well as the inclusion of transformational relevance as an indicator of research impact.

Public perceptions of cruise tourism have changed over the years, evolving from that of a promising holiday niche to a symbol of unsustainable mass tourism. In this context, cruise scholars are offered guidance for transcending the polarising debate of growth versus de-growth/limits while increasing the relevance and transformational impact of cruise scholarship.

这篇论文是对过去四十年来与邮轮旅游相关的研究评论文献的综述和批判性反思, 评估其在影响邮轮旅游的演变和未来发展方面的影响和潜力。

总体目标是增强邮轮学术界的能力, 使其能够在可持续、负责任和有弹性的邮轮未来发展中发挥促进者和潜在推动者的作用。

20 世纪 80 年代至本世纪头十年的邮轮研究可以说是 “以船为中心”, 以管理为重点。 在过去的十年中, 直到 COVID19 大流行之后, 邮轮研究越来越 “以邮轮目的地为中心”, 可持续发展成为主导主题。 与公众和媒体强调的环境问题和风险有些不同, 学术研究往往侧重于可持续发展的经济方面。 尽管如此, 邮轮研究尽管以实际相关性为目标, 但仍倾向于被动应对, 落后于行业发展趋。

本文提出了从 “应用 “研究范式向 “适用 “研究范式的转变, 激励研究人员通过在其主题范围内接受 “假设”, 积极塑造行业的未来。这种范式要求在方法上丰富规范性, 并将变革相关性作为衡量研究影响力的指标。

多年来, 公众对邮轮旅游的看法发生了变化, 从充满希望的度假小众旅游发展成为不可持续的大众旅游的象征。在此背景下, 为邮轮学者提供了指导, 以超越增长与去增长/限制的两极化争论, 同时提高邮轮学术研究的相关性和变革性影响。

Esta contribución representa una síntesis y una reflexión crítica de la literatura de investigación-revisión relacionada con los cruceros durante las últimas cuatro décadas, evaluando su impacto y potencial en términos de influencia sobre la evolución y futuros desarrollos del turismo de cruceros.

El objetivo general es capacitar al mundo académico de los cruceros para hacer valer su papel como facilitadores, y potencialmente impulsores, de futuros cruceros sostenibles, responsables y resilientes.

La investigación sobre cruceros entre los años 80 y la primera década de este siglo, podría caracterizarse como “centrada en el barco” y enfocada a la gestión. Durante la última década y hasta las secuelas de la pandemia de COVID19, la investigación sobre cruceros se ha vuelto cada vez más “centrada en los cruceros-destino”, con la sostenibilidad emergiendo como tema dominante. Apartándose un tanto del énfasis público y mediático en las preocupaciones y riesgos medioambientales, la investigación académica tiende a centrarse en los aspectos económicos de la sostenibilidad. No obstante, y a pesar de aspirar a la relevancia práctica, la investigación sobre cruceros tiende a seguir siendo reactiva y se queda rezagada con respecto a las tendencias del sector.

Este documento propone un cambio de un paradigma de investigación “aplicado” a otro “aplicable”, que inspire a los investigadores a configurar de forma proactiva el futuro de la industria, abarcando los “y si…” en su ámbito temático. Dicho paradigma exige una diversidad metodológica enriquecida por la normatividad, así como la inclusión de la relevancia transformadora como indicador del impacto de la investigación.

La percepción pública del turismo de cruceros ha cambiado a lo largo de los años, evolucionando desde la de un nicho vacacional prometedor a la de un símbolo del turismo de masas insostenible. En este contexto, se ofrece a los estudiosos de los cruceros una guía para trascender el polarizante debate de crecimiento frente a decrecimiento/límites, al tiempo que se aumenta la relevancia y el impacto transformador de los estudios sobre cruceros.

COVID-19 continues to spread, and cause increasing deaths. Physicians diagnose COVID-19 using not only real-time polymerase chain reaction but also the computed tomography (CT) and chest x-ray (CXR) modalities, depending on the stage of infection. However, with so many patients and so few doctors, it has become difficult to keep abreast of the disease. Deep learning models have been developed in order to assist in this respect, and vision transformers are currently state-of-the-art methods, but most techniques currently focus only on one modality (CXR).

This work aims to leverage the benefits of both CT and CXR to improve COVID-19 diagnosis. This paper studies the differences between using convolutional MobileNetV2, ViT DeiT and Swin Transformer models when training from scratch and pretraining on the MedNIST medical dataset rather than the ImageNet dataset of natural images. The comparison is made by reporting six performance metrics, the Scott–Knott Effect Size Difference, Wilcoxon statistical test and the Borda Count method. We also use the Grad-CAM algorithm to study the model's interpretability. Finally, the model's robustness is tested by evaluating it on Gaussian noised images.

Although pretrained MobileNetV2 was the best model in terms of performance, the best model in terms of performance, interpretability, and robustness to noise is the trained from scratch Swin Transformer using the CXR (accuracy = 93.21 per cent) and CT (accuracy = 94.14 per cent) modalities.

Models compared are pretrained on MedNIST and leverage both the CT and CXR modalities.

The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.

Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.

After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.

This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.

This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.

This paper aims to investigate the efficiency and performance of the Islamic banking industry amid the COVID-19 pandemic.

The authors used a two-stage data envelopment analysis to first estimate the efficiency of 78 Islamic banks (IBs) across 15 countries for the 2005–2020 period (a total of 782 bank-year observations) and then to examine their determinants, including the COVID-19 pandemic.

The authors found that the Islamic banking industry performed at a moderate level during the 2005–2020 period, providing evidence that IBs are resilient to the financial shocks created by COVID-19. The authors also found that bank-level characteristics (such as bank size) and country-level characteristics (such as inflation) can contribute to the bank’s operational efficiency.

The results of this study suggested that banking management and government macroeconomic policy, especially in terms of precautions and continuous support, are important for IBs to improve their performance.

To the best of the authors’ knowledge, this is the first study to examine the efficiency and performance of IBs amid COVID-19.

The purpose of this study is to examine the sociocultural implications of caring for persons with COVID-19 in a developing country context.

In total, 156 nurses participated in the study. Stratified random sampling methodology was used. Data were collected via online self-administered questionnaire. Descriptive and inferential statistics, including ANOVA tests were done.

Nurses experienced stigmatization, discrimination and reduced income. Nurses functioned on the frontline during the COVID-19 pandemic and encountered negative sociocultural experiences from a personal, social and professional perspective. ANOVA showed statistically significant relationships between the conflicts between their work role, family commitments and level of physical interactions with a number of variables.

Data were collected from one Regional Health Authority and may not be representative of the national population of nurses. Further, as the researchers depended on gatekeepers to access participants, the recruitment process may not have been entirely based on randomization as originally agreed.

The findings from this study can be used as a framework to develop context specific programmes and policies to support health professionals, including nurses.

Pandemics, while not new, contribute to serious sociocultural challenges for individuals and families, as well as nurses, as part of their professional roles. In this regard, maintaining effective social networks must be central to effective functioning in crisis situations, such as pandemics.

Nurses have played a key role, working both to identify, isolate and manage those with COVID-19 and supporting those who have non-COVID-19 related health needs. While nurses have been at the forefront delivering care in these uncertain times, doing so puts them at great risk, for not only contracting COVID-19 but also for experiencing negative psychosocial effects that may be due to the nature of their jobs.

The recent proliferation of preprints could be a way for researchers worldwide to increase the availability and visibility of their research findings. Against the background of rising publication costs caused by the increasing prevalence of article processing fees, the search for other ways to publish research results besides traditional journal publication may increase. This could be especially true for lower-income countries.

Therefore, the authors are interested in the experiences and attitudes towards posting and using preprints in the Global South as opposed to the Global North. To explore whether motivations and concerns about posting preprints differ, the authors adopted a mixed-methods approach, combining a quantitative survey of researchers with focus group interviews.

The authors found that respondents from the Global South were more likely to agree to adhere to policies and to emphasise that mandates could change publishing behaviour towards open access. They were also more likely to agree posting preprints has a positive impact. Respondents from the Global South and the Global North emphasised the importance of peer-reviewed research for career advancement.

The study has identified a wide range of experiences with and attitudes towards posting preprints among researchers in the Global South and the Global North. To the authors' knowledge, this has hardly been studied before, which is also because preprints only have emerged lately in many disciplines and countries.

The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0181

Vaccine hesitancy is a long-standing issue among both the general population and health communicators. This study aims to ascertain the inclination and the reasons for vaccine hesitancy by conducting content analysis and sentiment analysis of the perspectives expressed in comments on videos related to vaccine hesitancy uploaded from India on YouTube.

The assessment of the sentiments of the vaccine-hesitant population is done using Valence Aware Dictionary and sEntiment Reasoner sentiment analysis module implemented with Python’s NLTK library to automatically determine the sentiments of the comments. Manual content analysis was performed on 60.09% viewer comments randomly selected from the total comments in 238 videos on vaccine hesitancy originated from India and labelled each comment with labels “Anti”, “Pro”, “Confused”, “Not Applicable” and “Unrelated” labels.

The study found “Mistrust-Government policies”, “Fear-health related consequences”, “Mistrust-Scientific research”, “Vaccine effectiveness and efficacy” and “Misinformation/myths” as the top five determinants for vaccine hesitancy, whereas “Religious beliefs”, “Fear-Economic consequences”, “Side Effects- short-term” and “Fear-mode of administration” found to be the lesser cited reasons for vaccine hesitancy. However, the study also investigates changes in the inclination of Indian commenters towards vaccine hesitancy and revolving issues over time.

Public health policymakers and health communicators may find the study useful in determining vaccine hesitancy factors in India.

The originality of this study lies in its approach. To date, no sentiment analysis has been conducted on the content released on YouTube by Indian content creators regarding pro- and anti-vaccination videos. This inquiry seeks to fill this research gap.