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Unlike other types of corporate disclosure, corporate political disclosure (CPD), which is the disclosure of corporate political contributions and the related governing policies and oversight mechanisms, does not provide completely new information to stakeholders. Some of the information disclosed in CPD is available from other public records (e.g. the Federal Election Committee website or OpenSecrets website). Given this unique feature of CPD, it is interesting to investigate the cost and benefit tradeoff for firms of altering their CPD practice in response to policy and political uncertainty.

This study employs recently developed indexes of aggregate economic policy uncertainty (EPU) and a novel dataset of CPD transparency to examine the impact of EPU on CPD transparency and how the proprietary cost of corporate political activities moderates this association. The sample consists of S&P 500 companies from the 2012 to 2019 period.

The authors document that firms mitigate the heightened information asymmetry associated with higher aggregate EPU by increasing CPD transparency. The positive association between EPU and CPD is less pronounced for firms that are more sensitive to EPU, for firms that more actively manage EPU through corporate political contributions or lobbying activities and for firms that are followed by more analysts. The authors also find that more transparent CPD helps to mitigate the information asymmetry caused by heightened EPU. This study’s results hold when the authors control for other types of voluntary corporate disclosure.

This study contributes to the emerging literature on the determinants of CPD transparency by identifying EPU's positive impact on CPD transparency. This study also provides empirical evidence that the proprietary costs arising from the controversial nature of corporate political activities dampen firms' incentives to provide transparent CPD in response to heightened EPU, and that information on corporate political activities gathered and processed by financial analysts seems to lower the marginal benefit to companies of publicizing CPD on their own website.

Personal remittance and ready-made garments (RMG) export incomes have emerged as the largest source of foreign income for Bangladesh's economy. The study investigates their impact on income inequality and gross domestic product (GDP) as a control variable, using time-series yearly data from 1983 to 2018.

It employs the Autoregressive Distributed Lag (ARDL) estimation and the Toda-Yamamoto (T-Y) causality approach. The ARDL estimation outcomes confirm a long-run association among the above variables and validate the autoregressive characteristic of the model.

Personal remittances positively contribute to reducing the income gap among the people of the society and declining income inequality. In contrast, RMG export income and economic growth contribute to further income inequality. The T-Y causality analysis follows the ARDL estimation outcomes and authenticates their robustness. It reveals a feedback relationship between remittance inflow and the Gini coefficient, unidirectional causalities from RMG export income to income inequality and economic growth to income inequality.

The finding has important policy implications to limit the income gaps between low and high-income groups by channeling incremental income to the lower-income group people. The policymakers may facilitate further international migration to attract further remittances and may upgrade the minimum wage of the RMG workers.

The study is original. As far as the authors' knowledge goes, this is a maiden attempt to investigate the impact of personal remittances and RMG export income on income disparity in the case of Bangladesh.

The purpose of this research is to investigate how different accountability practices might be observed in the annual reports of non-government organisations (NGOs) in Bangladesh. The study further aims to understand whether such accountability disclosures support NGO legitimacy in Bangladesh and if so, in what form.

To fulfil this objective, a content analysis was conducted on the annual reports of 24 selected leading NGOs operating in Bangladesh. The data were then analysed through the not-for-profit accountability framework of Dhanani and Connolly (2012). Theoretical constructs of legitimacy were further mobilised to corroborate the evidence.

It was found that NGOs operating in Bangladesh discharged all four types of accountability, i.e., strategic, fiduciary, financial and procedural (Dhanani and Connolly, 2012) through annual reports. The findings further suggested that carrying out these accountabilities supported the legitimation process of NGOs. Moreover, we found that NGOs took care of the needs of both primary and secondary stakeholders although they widely used self-laudatory positively charged words to disclose information about their accountabilities.

The study contributes to the limited accounting research on the public disclosures of NGOs and not-for-profit firms particularly in emerging economy settings. Also, we contribute to the limited research on the accountability-legitimacy link of NGOs evident in public disclosures like annual reports.

The purpose of this study is to identify the impact of online learning on university librarians’ professional development and library services.

A mixed-methods study through an explanatory research design was applied to address the study’s objectives. Quantitative data were gathered from 341 librarians working in 221 universities, while qualitative data were gathered from 27 experts working in 21 different universities of Pakistan.

The findings of the study revealed that online learning has a significant positive impact on the professional development of university librarians. Results revealed that online learning assists in the provision of sustainable, innovative library services in university libraries.

The study has offered a model in light of the study's quantitative and qualitative findings. It contributes to theoretical understanding by expanding the existing knowledge base. It offers managerial insights, enabling the development of policies that foster the professional development of library personnel and the implementation of smart library services.

From May 2024, Victoria (Australia) will mandatorily raise the minimum house energy rating standards from 6 to 7 stars. However, the latest data shows that only 5.73% of new Victorian houses were designed beyond 7-star. While previous literature indicates the issue’s link to the compliance behaviour of building practitioners in the design phase, the underlying behavioural determinants are rarely explored. This study thus preliminarily examines building practitioners’ compliance behaviour with 7-star Australian house energy ratings and beyond.

Using a widely-applied method to initially examine an under-explored phenomenon, eight expert interviews were conducted with building practitioners, a state-level industry regulator and a leading national building energy policy researcher. The study triangulated the data with government-led research reports.

The experts indicate that most building practitioners involved in mainstream volume projects do not go for 7 stars, mainly due to perceived compliance costs and reliance on standardized designs. In contrast, those who work on custom projects are more willing to go beyond 7-star mostly due to the moral norms for a low-carbon environment. The experts further agree that four behavioural determinants (attitudes towards compliance, subjective norms, perceived behavioural control and personal norms) co-shape building practitioners’ compliance behaviour. Interventions targeting these behavioural determinants are recommended for achieving 7 stars and beyond.

This study demonstrates the behavioural determinants that influence building practitioners’ compliance decisions, and offers insight regarding how far they will go to meet 7 stars. It can facilitate the transition to 7 stars by informing policymakers of customized interventions to trigger behaviour change.

The rising concern for the accuracy of residential valuations in Nigeria has created the need for key stakeholders in the residential property markets in the study areas to know the level of accuracy of valuations in order to make rational residential property transactions, amongst other purposes.

A blend of descriptive and causal designs was adopted for the study. Data were collected via structured questionnaire administered to 179 estate surveying and valuation (ESV) firms in the study areas using census sampling technique. Analytical techniques such as median percentage error (PE), mean and relative importance index (RII) analysis were employed in the analysis of data collected for the study.

The study found that valuation accuracy is greater in the residential property market in Abuja than in Minna, with inappropriate valuation methodology as the most significant cause of valuation inaccuracy.

The practical implication of this study is that a reliable databank should be established for the property market to provide credible transaction data for valuers to conduct accurate valuations in these cities. Strict enforcement of national and international valuation standards by the regulatory authorities as well as retraining of valuers on appropriate application of valuation approaches and methods are the recommended corrective measures.

No study has comparatively examined the accuracy of valuations in two extremely different residential property markets in the country using actual valuation and transaction prices.

Studies showed that digital technology applications in the construction industry are low, especially in many developing nations. Construction incentivisation (CI) is one of the long-standing principles adopted to enhance project performance. There is a paucity of studies concerning CI to improve digital technology applications. Thus, this research investigated the relevance and perceived hindrances that may hinder the implementation of CI from promoting digital technologies and proffer ways to improve digital technology applications in the construction sector.

In Nigeria’s context, this research is exploratory. Twenty-four semi-structured virtual interviews were conducted in Lagos and Abuja, Nigeria, with knowledgeable participants that indicated interest and were interviewed. The engaged interviewees were drawn from government agencies, academicians in construction consultancy, Internet and communication technology experts, construction contracting firms and construction consulting firms. The collected data were coded and analysed through a thematic method.

Digitalisation of the industry via CI may face some hindrances. The perceived issues that may hinder CI implementation were classified into most severe, severe and fairly severe in Nigeria’s construction industry context. Findings proffer feasible policy solutions that can mitigate these issues and improve digital technology applications in the industry via the CI.

This study covered the relevance and perceived issues that may hinder the implementation of the CI to improve digital technology applications in the industry. Also, the study proffers policy solutions to enhance digital technology applications in the industry via the CI concept.

Findings from this research will support and offer a valuable understanding of the relevance of the “incentivisation concept” to improve digital technology applications in the Nigerian-built environment. Other developing countries with low applications of digital technology in construction may consider the suggested policy solutions from this research. Also, this study will stir policymakers and construction practitioners to support policies tailored towards improving digital technology applications in construction.

This research contributes by exploring the effectiveness of the CI concept and informing construction practitioners and policymakers on how to improve digital technology applications in the Nigerian construction industry.