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This paper aims to present recently published resources on information literacy and library instruction through an extensive annotated bibliography of publications covering all library types.

This paper annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2017 in over 200 journals, magazines, books and other sources.

The paper provides a brief description for all 590 sources.

The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.

The purpose of this paper is to analyze the impact of microfinance programs on the income and food expenditure of farm and nonfarm households in Thailand.

The study employs secondary data from the Thai Socioeconomic Survey (cross-sectional data from 2017 and panel data from 2012 to 2017). The cross-sectional data (2017) include 43,210 households. Panel data from the 2012 and 2017 Socioeconomic surveys (SES surveys) include 4,406 households. The estimation methods include propensity score matching (PSM) and a fixed effect (FE) model.

The result shows that village funds (VFs) have a significant negative impact on income and food expenditure for both farm and nonfarm households. The empirical results reveal that the saving groups for production (SGPs) effects are positively significant in terms of income and food expenditure, but only for farm households. The FE model result also shows that while VFs have a negative impact on income they have a positive impact on food expenditure for farm households. In contrast, SPGs have no impact on both farm and nonfarm households' income and food expenditure.

Farm and nonfarm households require both welfare and microfinance programs. Microfinance programs can only help these households once they have the necessary education. The government should provide social programs and business skills for these households; completion of these courses should be a pre-requisite for accessing microfinance programs.

This study is unique because it reveals the microfinance impact between VFs and SGPs programs so that most low-income and poor people in Thailand can access basic financial services.

Drawing on the dynamic capabilities theory, this paper proposes that supply chain (SC) strategies (i.e. the lean SC and agile SC strategies) will mediate the relationship between big data analytics (BDA) and SC performance. Furthermore, from the perspective of strategic alignment, this study hypothesizes that the effect of the SC strategy on SC performance is differently moderated by the information system (IS) strategy (i.e. the IS innovator and IS conservative strategies).

This study used 159 match-paired questionnaires collected from Chinese firms to empirically test the hypotheses.

Results show the positive direct and indirect impact of BDA on SC performance. Specifically, the lean and agile SC strategies mediate the relationship between BDA and SC performance. Furthermore, the results indicate that the IS innovator and IS conservative strategies differentially moderate the effect of the lean and agile SC strategies on SC performance. Specifically, the IS innovator strategy positively moderates the effect of the agile SC strategy on SC performance. By contrast, the IS conservative strategy positively moderates the effect of the lean SC strategy on SC performance but negatively moderates the effect of the agile SC strategy on SC performance.

This study provides a comprehensive understanding of how SC and IS strategies can help firms leverage BDA to improve SC performance.

This paper aims to use the passage of the Italian Gender Diversity Law to help isolate the effects of board gender diversity on firm value by investigating conditions under which such diversity provides greater role-enhancing resources to the board.

This paper used a one-day event study to measure when gender diversity matters to investors. Abnormal returns from Italian firms were used to study investors’ anticipated outcomes of the effect of gender diversity on firm value.

Board gender diversity is financially beneficial especially for firms with a male dual CEO and board chair and with few or no women on board committees and firms that operate in industries with greater levels of competition. Addition of these moderators more than doubles the variance explained. Moreover, the effect of gender is isolated in this study, which examined investor reaction to the expectation of increases in the number of female board members, rather than to specific female appointees.

Determining the conditions when a gender diverse matters to firm value is important for shareholders, policymakers and advocates for gender equality. The findings illustrate precise conditions for stakeholders to make the case for board gender diversity as achieving financial reward, in addition to societal benefit.

The value of a gender diverse board is contingent on the company’s need for diverse resources (e.g. more competition, lack of gender diversity on committees or CEO duality). This paper provides insight as to why prior research linking board gender diversity to firm value finds seemingly contradictory results. Thus, this paper provides useful insights for researchers, boards and legislative bodies.

The purpose of this paper is to identify factors associated with the presence and use of internal audit functions (IAFs) at US colleges and universities, as well as their relationship with financial reporting quality and federal grant outcomes.

Using a combination of publicly available and manually collected data, this paper uses a two-stage model to examine both the factors associated with the use of IAFs within US institutions of higher education and the consequences therein.

Results indicate that institutions with larger enrollments and endowments, those that receive public funding and those that have an audit committee are more likely to maintain an IAF. Findings also suggest that the presence of an IAF is negatively associated with reported material weaknesses for major programs at significant levels. Finally, the presence of an IAF is found to have a positive and significant association with federal grants received by the institution, with an even stronger association for IAFs that perform grant-specific procedures.

The study’s findings provide the first large-sample quantitative insights on IAF work within US colleges and universities. Results should be of interest to college/university leadership as they attempt to improve financial reporting quality and grant outcomes, as well as external stakeholders looking to evaluate whether institutions are acting as good stewards over resources. Additionally, the Institute of Internal Auditors may find the results helpful when promoting the profession.

Explains the rating system for US municipal bonds and its effect on borrowing costs, reviews relevant research and provides a study of the factors affecting grading by rating agencies in Virginia using 1995 data. Explains the methodology and presents the results, which identify five significant determinants of favourable ratings. Shows that net interest costs are lower when other rates of interest are low, real estate taxes are high (though not excessive), total municipal debt levels are low and credit risks are low. Confirms that bond ratings capture additional information and that a drop in ratings will raise net interest costs substantially. Considers consistency with other research and the implications of the findings for participants in the municipal bond market.

This study aims to examine the relationship between an ownership structure with multiple large shareholders and corporate social responsibility (CSR) with regard to Chinese-listed companies.

Multiple regression analysis was used on 4,940 samples of 884 listed companies in China for the period 2009–2017, to empirically test the influence of an ownership structure on enterprises’ fulfillment of social responsibility. Moreover, the propensity score matching–difference in differences and Heckman two-stage approaches were used for the robustness of the regression results.

The results show that ownership structures with multiple large shareholders can promote social responsibility. The check-and-balance ability of non-controlling large shareholders, corporate information transparency and corporate system environment moderate the relationship between multiple large shareholders and CSR engagement.

This paper complements prior studies on the ownership structure of multiple large shareholders. The findings enrich the literature on corporate governance and CSR. The results also reveal information about the situational factors, helping identify the mechanism through which the ownership structure of multiple large shareholders affects CSR.

This paper aims to investigate the association among trustee board diversity (TBD), corporate governance (CG), capital structure (CS) and financial performance (FP) by using a sample of UK charities. Specifically, the authors investigate the effect of TBD on CS and ascertain whether CG quality moderates the TBD–CS nexus. Additionally, the authors examine the impact of CS on FP and ascertain whether the CS–FP nexus is moderated by TBD and CG quality.

The authors use a number of multivariate regression techniques, including ordinary least squares, fixed-effects, lagged-effects and two-stage least squares, to rigorously analyse the data and test the hypotheses.

First, the authors find that trustee board gender diversity has a negative effect on CS, but this relationship holds only up to the point of having three women trustees. The authors find similar, but relatively weak, results for the presence of black, Asian and minority ethnic (BAME) trustees. Second, the authors find that the TBD–CS nexus depends on the quality of CG, with the relationship being stronger in charities with higher frequency of meetings, independent CG committee and larger trustee and audit firm size. Third, the authors find that CS structure has a positive effect on FP, but this is moderated by TBD and CG quality. The evidence is robust to different econometric models that adjust for alternative measures and endogeneities. The authors interpret the findings within explanations of a theoretical perspective that captures insights from different CG and CS theories.

Existing studies that explore TBD, CG, CS and FP in charities are rare. This study distinctively attempts to address this empirical lacuna within the extant literature by providing four new insights with specific focus on UK charities. First, the authors provide new evidence on the relationship between TBD and CS. Second, the authors offer new evidence on the moderating effect of CG on the TBD-CS nexus. Third, the authors provide new evidence on the effect of CS on FP. Finally, the authors offer new evidence on the moderating effect of TBD and CG on the CS–FP nexus.

The purpose of this paper is to investigate factors that determine rural households’ access to finance provided by Islamic microfinance institutions (MFIs) in Indonesia.

A two-year panel data set with logistic regression is used to identify the determinants of access to finance by rural households. The study sample comprises of 289 Islamic MFIs’ clients and 140 non-clients from East Java, Indonesia. The clients consist of 111 rural households with profit and loss sharing (PLS) schemes, 162 clients with non-profit and loss sharing (non-PLS) schemes and 16 clients with both schemes.

The empirical results show that age, gender and income influence rural households to access finance provided by Islamic MFIs. The results show an increase in age and income increase the respondents’ likelihood to access finance. Further, male respondents are more likely to access finance from Islamic MFIs than females.

The empirical analysis is limited to data obtained from East Java province in Indonesia, and other provinces may show different results. However, this study is among the few studies that investigate access to finance from Islamic MFIs based on PLS and non-PLS schemes.

The novelty of this study lies in the unique financing accessibility between PLS and non-PLS schemes in Islamic MFIs. This study will be an important addition to the emerging literature on Islamic microfinance.

The purpose of this paper is to investigate whether ex ante board connections and director retention result in agency costs to target company shareholders in the form of reduced payment in mergers and acquisitions transaction.

The authors employ detailed data of ex ante board connection and director retention in the mergers and acquisition in the UK from 1999 to 2015. Ex ante board connections are measured as proportion of target and acquirer companies’ directors worked on the same board at any time prior to the takeover, while director retention is measured as proportion of target companies’ directors remains on board after the takeover is completed. For mergers and acquisition payment characteristics, the authors examine takeover premium, cash payment percentage and offer price adjustment.

The authors find that ex ante board connections and director retention lead to reduced offer prices and lower proportions of cash payment. Notably, when there is no connection and target directors are not retained, the authors find that the bidding companies increase their final offer by £14m more than in other scenarios. The authors also document strong evidence that ex ante board connections lead to a higher probability of director retention.

The paper highlights that ex ante board connections and director retention will lead to a significant cost on target company shareholders. The authors recommend that a more detailed set of information on ex ante board connections and intended target board retention should be disclosed.