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Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.

A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.

A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.

The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.

Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.

To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.

The aim of this study is to measure the risk disclosure level and to determine the relationship between ownership structure dimensions (institutional ownership, foreign ownership and family ownership) and corporate risk disclosure in Jordan.

This study used a sample of 94 Jordanian listed firms from the Amman Stock Exchange for the period from 2014 to 2017. This study measured risk disclosure using the number of risk-related sentences in the annual report, while random effects regression was used for hypotheses testing.

The results revealed that family ownership has a negative effect on risk disclosure practices, but institutional ownership, foreign ownership, firm size and leverage have no significant effect on the risk disclosure level.

The finding of this study is more likely be useful for many concerned parties, researchers, authorities, investors and financial analysts alike in understanding the current practices of the risk disclosure in Jordan, thus helping them in reconsidering and reviewing the accounting standards and improving the credibility and transparency of the financial reports in the Jordanian capital market.

This study offers novel evidence detailing the impact of ownership structure toward corporate risk disclosure, its implementation in emerging markets following the minimal amount of scholarly efforts on the topic. To the best of the authors’ knowledge, this is the first examination of the impact of ownership structure on corporate risk disclosure. Thus, this study has important implications for the decisions of executives, policymakers, shareholders and lenders, as it enables them to better understand the linkage between ownership structure on corporate risk disclosure.

This study aims to investigate whether the extent of corporate disclosure, proxied by COVID-19-related disclosure, affects the dividend policy of listed firms.

The study uses a multinomial logistic regression model to examine the relation between corporate disclosure and the dividend policy of the 100 largest market-cap firms in Vietnam in 2021. The COVID-19 pandemic, with its unique impact on business operations, serves as the backdrop for this analysis.

The findings indicate that firms with more extensive COVID-19-related disclosure are more inclined to distribute dividends in the form of stocks or cash instead of omitting them.

This research contributes to the understanding of how corporate disclosure practices influence a firm’s financial decisions, particularly in the context of the COVID-19 pandemic. The findings hold implications for corporate financial decision-making during times of macroeconomic shock.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This systematic review aims to gain the studies regarding the effect of Nigella Sativa (N. sativa) on adipokines including leptin, adiponectin and resistin.

Search was carried out using databases Scopus, Web of Science, PubMed and Google Scholar with no restriction on language or date until February 2023 and alert services were applied to identify any paper after the primary search.

Eighteen animal and human studies were eligible for the current systematic review. Leptin and resistin levels showed a downward tendency after consuming N. sativa and its ingredients [e.g. oil, thymoquinone (TQ) and thymol] as well as its extracts (e.g. water extract). Furthermore, considering 4 of 8 animal research studies and 2 of 5 human studies that evaluated adiponectin levels, a significant increase was observed after using N. sativa and its ingredients (e.g. oil, TQ and thymol).

The present paper collates evidence from animal and human studies regarding the effect of N. sativa on adipokines including leptin, adiponectin and resistin.

This paper aims to solve the problems of large hard switching loss and unclear resonant parameter design in the existing inverter power supply topology.

This paper proposes a simple and reliable two-stage isolated inverter composed of series quasi-resonant push-pull and external freewheeling diode full-bridge inverter. The power supply topology is analyzed, the topology mode is analyzed, the mathematical model of the converter is established and the DC gain of the converter is deduced. The relationship between the load and the output gain of the resonant tank is presented, a new resonant parameter design method is proposed, and the parameter design of the resonant element of the converter is clarified.

The resonant components of the converter are designed according to the proposed resonant parameter design method, and the correctness of the method is verified by simulation and the development and testing of a 500 W experimental prototype. After experimental tests, the peak efficiency of the experimental prototype can reach 94%. Because the experimental prototype achieves soft switching, the heat generation of the switch is greatly reduced, so the heavy heat sink is removed, and the volume is reduced by about 30% compared with the traditional power supply, and the total harmonic distortion of the output voltage is about 2%.

The feasibility of the scheme is verified by experiments, which is of great significance for improving the efficiency of the inverter power supply and parameter optimization.

This study aims to analyze and synthesize the design features of existing digital transformation maturity models with a developed classification scheme and propose a generic maturity model development wireframe based on design science research.

A systematic literature review is conducted on digital transformation maturity models in peer-reviewed journals, including the Emerald Insight, Science Direct, Scopus, Taylor & Francis and Web of Science databases, which resulted in 21 studies. A concept-centric tabular approach is used to analyze the studies, and intersectional demonstrations are used to synthesize the findings regarding the design features.

The classification scheme derived from the tabular concept-centric approach and iteratively evolved results in three main and 25 subcategories related to the design features. Analysis and synthesis of the studies reveal the granularity of the existing digital transformation maturity models concerning the design features. Furthermore, considering the design features in the classification scheme, a generic maturity model development wireframe is proposed to guide the researchers.

The generic maturity model development wireframe and the classification scheme that represents the design features of existing maturity models guide the researchers for the maturity model development roadmap.

The existing literature review studies do not focus on the design feature of digital transformation maturity models within a systematic literature review perspective. A unique classification scheme derived from the tabular concept-centric approach aims to analyze the granularity level of the existing models. Furthermore, the generic maturity model development wireframe includes the guidelines and recommendations of design science studies and presents a roadmap for maturity model researchers.

This paper analyzes the direct effect of financial development and the mediating impact of financial development through foreign direct investment (FDI), foreign aid and trade on economic growth for all Asian countries.

A fixed-effect model with Driscoll–Kraay panel corrected estimators was employed to find the direct and mediating impact of financial developments on growth for all 47 Asian economies from 1980 to 2020. The bootstrapped panel-quantile regression (BPQR) model is used to check how this effect varies for different income groups of countries.

The results demonstrated that financial development positively impacts countries' economic growth. The interaction effect of financial development with FDI, foreign aid and foreign trade negatively impacts economic growth. The BPQR results showed that FDI and foreign aid help in the growth of lower quantile economies; however, the impact is negative for middle- and upper-income countries. Trade impacts growth positively for all the quantiles of economies.

The results suggest that the Asian economies must continue to provide thrust on the financial development of their own countries to achieve better growth. It also implied that the dependence on external finance is good for low-income countries and not advisable for middle- and upper-income countries.

To the best of the authors’ knowledge, the current study is the first to provide empirical evidence on analyzing both the direct and interaction effect of financial development on economic growth by considering all the Asian economies.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2022-0587

This paper aims to evaluate the role of depositor-specific features in a bank resolution. As the resolution framework in the EU is rather new, there are no empirical studies referring to the efficiency of this mechanism in protecting financial stability. Thus, the authors have checked the role of societal awareness of deposit guarantee schemes and the resolution, as well as the trust in public institutions, in avoiding bank runs in the case of resolution scenarios.

The study is based on telephone interviews conducted with 1,000 Poles, including bank customers whose banks have undergone resolution in recent years, and basic statistics of the resolved banks. The authors then apply two classes of models: binary probit regression and ordered probit regression.

The findings have indicated that the trust in public institutions and the experience gained with age play a key role in overall depositor behaviour. However, for resolutions, declared trust is replaced by case-specific trust based on the obtained information.

The survey is based on a sample of Polish citizens. In the future, international surveys may help diagnose cross-country differences among depositors. Moreover, studies on communication approaches may also support finding highly effective ways to reach various cohorts of depositors.

The existing literature on depositor behaviour in bank failure scenarios has relied on an experimental approach to test various research hypotheses. The research sample is not based on an experiment but on the responses of customers whose banks have actually undergone resolution.