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In the era of big data, various industries are generating large amounts of text data every day. Simplifying and summarizing these data can effectively serve users and improve efficiency. Recently, zero-shot prompting in large language models (LLMs) has demonstrated remarkable performance on various language tasks. However, generating a very “concise” multi-document summary is a difficult task for it. When conciseness is specified in the zero-shot prompting, the generated multi-document summary still contains some unimportant information, even with the few-shot prompting. This paper aims to propose a LLMs prompting for multi-document summarization task.

To overcome this challenge, the authors propose chain-of-event (CoE) prompting for multi-document summarization (MDS) task. In this prompting, the authors take events as the center and propose a four-step summary reasoning process: specific event extraction; event abstraction and generalization; common event statistics; and summary generation. To further improve the performance of LLMs, the authors extend CoE prompting with the example of summary reasoning.

Summaries generated by CoE prompting are more abstractive, concise and accurate. The authors evaluate the authors’ proposed prompting on two data sets. The experimental results over ChatGLM2-6b show that the authors’ proposed CoE prompting consistently outperforms other typical promptings across all data sets.

This paper proposes CoE prompting to solve MDS tasks by the LLMs. CoE prompting can not only identify the key events but also ensure the conciseness of the summary. By this method, users can access the most relevant and important information quickly, improving their decision-making processes.

The purpose of this research is to provide a framework in which new data quality dimensions are defined. The new dimensions provide new metrics for the assessment of lecture video indexing. As lecture video indexing involves various steps, the proposed framework containing new dimensions, introduces new integrated approach for evaluating an indexing method or algorithm from the beginning to the end.

The emphasis in this study is on the fifth step of design science research methodology (DSRM), known as evaluation. That is, the methods that are developed in the field of lecture video indexing as an artifact, should be evaluated from different aspects. In this research, nine dimensions of data quality including accuracy, value-added, relevancy, completeness, appropriate amount of data, concise, consistency, interpretability and accessibility have been redefined based on previous studies and nominal group technique (NGT).

The proposed dimensions are implemented as new metrics to evaluate a newly developed lecture video indexing algorithm, LVTIA and numerical values have been obtained based on the proposed definitions for each dimension. In addition, the new dimensions are compared with each other in terms of various aspects. The comparison shows that each dimension that is used for assessing lecture video indexing, is able to reflect a different weakness or strength of an indexing method or algorithm.

Despite development of different methods for indexing lecture videos, the issue of data quality and its various dimensions have not been studied. Since data with low quality can affect the process of scientific lecture video indexing, the issue of data quality in this process requires special attention.

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each showcased researcher reflects on the exercise, highlighting nuanced perspectives drawn from their experience. Collectively, these examples and associated independent narratives allow the authors to identify common themes that provide informative insights to potential users.

First, the RPP tool is helpful for accounting scholars to portray their essential research stream. Moreover, the tool proved universally meaningful and applicable irrespective of research discipline or research experience. Second, it offers a distinct advantage over existing popular research profile platforms, because it demands a focused “less”, that delivers a meaningful “more”. Further, the conciseness of the RPP design makes it readily amenable to iteration and dynamism. Third, the authors have identified specific situations of added value, e.g. initiating research collaborations and academic job market preparation.

The RPP tool can provide the basis for developing a scalable interactive researcher exchange platform.

The authors argue that the RPP tool potentially adds meaningful incremental value relative to existing popular platforms for gaining researcher visibility. This additional value derives from the systematic RPP format, combined with the benefit of easy familiarity and strong emphasis on succinctness. Additionally, the authors argue that the RPP adds a depth of nuanced novel information often not contained in other platforms, e.g. around the dimensions of “data” and “tools”. Further, the RPP gives the researcher a “personality”, most notably through the dimensions of “contribution” and “other considerations”.

This study explores whether and how four main factors of short-branded video content (content matching, information relevance, storytelling and emotionality) facilitate consumer engagement (likes, comments and shares), as well as the moderating effect of the release time (morning, afternoon and evening) in such relationships.

This study uses Python to write programs to crawl relevant data information, such as consumer engagement and short video release time. It combines coding methods to empirically analyze the impact of short-branded video content characteristics on consumer engagement. A total of 10,240 Weibo short videos (total duration: 238.645 h) from 122 well-known brands are utilized as research objects.

Empirical results show that the content characteristics of short videos significantly affected consumer engagement. Furthermore, the release time of videos significantly moderated the relationship between the emotionality of short videos and consumer engagement. Content released in the morning enhanced the positive impact of warmth, excitement and joy on consumer engagement, compared to that released in the afternoon.

The findings provide new insights for the dissemination of products and brand culture through short videos. The authors suggest that enterprises that use brand videos consider content matching, information relevance, storytelling and emotionality in their design.

From a broader perspective, this study constructs a new method for comprehensively evaluating short-branded video content, based on four dimensions (content matching, information relevance, storytelling and emotionality) and explores the value of these dimensions for creating social media marketing success, such as via consumer engagement.

This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

This paper aims to study the efficacy of the business model (BM) diagram in the companies’ integrated reports. Diagrams and graphics are an effective way of communicating the complex processes of a business. However, these diagrams should have complete and appropriate content in a gist for easy understanding.

A study of BM diagrams published in the integrated reports of 65 Indian listed companies was carried out. The contents of these diagrams were compared to the requirement of BM as per the international <IR> framework.

While companies presented the BM diagram, there seemed to be a lack of clarity in the definitions of input, output and outcome capitals. Measurable metrics that give a clear understanding regarding the use and generation of resources were missing. The diagram was presented with some information because it had to be, but the purpose of the BM, which is the core of <IR>, was not conveyed. Also, the diagram did not display value creation or erosion effectively.

To the best of the author’s knowledge, this is one of the first studies on the BM diagram in the <IR> space. It emphasises that the diagram can capture the value-creation aspect of the <IR>. Thus, the BM diagram can be used as an effective and concise communication tool for the users of this report.

The author studies forms over finite fields obtained as the determinant of Hermitian matrices and use these determinatal forms to define and study the base polynomial of a square matrix over a finite field.

The authors give full proofs for the new results, quoting previous works by other authors in the proofs. In the introduction, the authors quoted related references.

The authors get a few theorems, mainly describing some monic polynomial arising as a base polynomial of a square matrix.

As far as the author knows, all the results are new, and the approach is also new.

This study aims to investigate the interaction effect between offering supply chain finance (SCF) programmes and sustainability ratings on the liquidity performance of buyers and suppliers.

The study uses a unique sample of buyers that each have an SCF programme. The sample is complemented with financial information and sustainability scores. The data is analysed through a random effects model.

Aligning with recent advances in SCF literature, the results confirm a tendency for SCF programmes to favour buyers over suppliers. However, the relationship between SCF programme adoption and liquidity performance for buyers and suppliers is positively moderated by the strong sustainability performance of both parties.

Buyers and suppliers are advised to implement and adopt effective SCF programmes that are beneficial for both parties. For buyers, the authors suggest leveraging on SCF programmes as incentives to foster sustainable behaviour among suppliers. For suppliers, the authors recommend caution before joining programmes offered by buyers that do not perform well on sustainability.

Enhancing sustainability within global supply chains and fostering favourable payment practices towards suppliers are crucial for policy development and regulation. The findings clarify the connection between both components, offering valuable insights for policymakers in this domain.

The study is built on a manually picked, unique database of buyers offering SCF programmes to their suppliers. This allows, across a large sample, an evaluation of the differences between buyers that offer SCF programmes and those that do not.

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which combines financial and non-financial data. The authors also investigate how formal (e.g. board independence and gender diversity) and informal (e.g. corporate culture) governance mechanisms influence this association. By analysing these factors, the authors expect to provide valuable insights on the impact of CEO tenure and governance structures on the comprehensive nature of integrated reporting.

This study uses a sample of the top 200 Australian Securities Exchange (ASX)-listed companies from 2015 to 2019. IRQ is measured through levels of compliance with the integrated reporting (IR) framework proposed by the International Integrated Reporting Council (IIRC). The hypotheses are tested using multiple regression analyses.

The authors find that CEO tenure is negatively associated with IRQ. Furthermore, CEO tenure has a more positive influence on IRQ in the early CEO tenure years than later ones. The authors' study finds that the association between CEO tenure and IRQ is insignificant when firms have a high level of monitoring, as measured by board independence and gender diversity. The authors also document that competitive corporate culture moderates the negative association between CEO tenure and IRQ.

The authors' study highlights the significant impact of internal formal and informal governance mechanisms on disclosure practices in Australia's voluntary IR environment. By shedding light on these factors, the authors' research enhances understanding of Australian companies' IR practices and offers valuable insights for scholars, policymakers and practitioners in the field.