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This paper analyzes the impact of increased federal regulatory enforcement from the SEC's Municipalities Continuing Disclosure Cooperation (MCDC) initiative on municipal debt issuers continuing disclosure practices.

We analyze the changes in continuing disclosure practices by estimating a series of difference-in-differences regressions based on variables representing issuers' changes in regulatory risk after the MCDC. The continuing disclosure data are hand-collected for 827 cities over a seven-year period.

The empirical findings indicate that increased regulatory enforcement has a significant impact on continuing disclosure compliance. We find increased enforcement has no impact on issuers that already have a higher probability of being monitored by federal regulators. We also find that an increase in continuing disclosure compliance does not automatically increase continuing disclosure timeliness.

The MCDC lacks monetary penalties for noncompliant bond issuers and no direct regulatory consequences exist for untimely disclosure. Our findings suggest that regulatory enforcement should be followed by adequate sanctions to emphasize the credibility of the enforcement threat and the SEC should consider requiring bond issuers to commit to the timely disclosure of significant information in offering documents.

This paper extends prior studies by analyzing regulatory risk in the market, and the ability of regulation to reduce disclosure compliance deficiencies in the municipal market. By focusing on the MCDC, this study is able to disentangle the impact of regulatory enforcement from the changes in accounting regulation.

As part of the European continuing vocational training survey, this paper aims to give an overview of the evolutions in continuing vocational training (CVT) in Belgian companies, by comparing both the results of the survey of 1994 and those of 2000/2001.

In Belgium 1,129 companies took part in the survey of 2000/2001. The sample was representative of Belgian companies with more than ten employees, making use of two criteria: company size and economic activity. The data were collected by telephone, post and face‐to‐face interviews based on a standardised questionnaire.

The findings suggest that the Belgian companies increasingly invested in both formal and informal learning. The results concerning “access to CVT courses” and “efforts in financial terms” also show a positive evolution. Finally, the study reveals that the CVT‐policy within companies has become more formal. Despite this positive tendency in general, not all employees seem to have the same opportunities to take part in CVT. The company size and, to a lesser extent, the activity of the company are two important determinants for the investment in CVT.

The study focused on the formal types of CVT; consequently, it gives only a partial outline of the training efforts in Belgian enterprises. Future research should also include the other forms of CVT. Furthermore, the data are taken from enterprises; as such, they do not enable us to take into account the individual heterogeneity.

A two‐track policy is required to stimulate both training and non‐training enterprises to invest in their human resources. More specifically, the opportunities of on‐the‐job training and external CVT courses should be enhanced and it is recommended to examine which role the different providers can play.

The CVT survey is a useful source of statistical information for monitoring continuing vocational training by both policy‐makers and enterprises.

Leadership development is a significant issue in public libraries and library administrators debate, among other topics, how to achieve it for the middle-level manager. At the present time, library organizations use leadership and management workshops, seminars, and institutes to assist with managers’ organizational learning processes. Current literature indicates that additional strategies such as career planning, mentoring, networking, acquiring adequate qualifications and experience, professional involvement, and continuing education are used not only to facilitate middle-level managers’ career development, but also to help organizations fill the leadership gaps within their ranks.

This study aims to explore the factors that determine the perceived benefits and the perceived risks of financial technology (fintech) and to evaluate the influence of perceived benefits, perceived risks and small and medium-sized enterprises’ (SMEs') trust to continue using fintech.

This study involves SMEs in Indonesia. Non-probability with a convenience sampling technique was used in this study.

Convenience and economic benefits can explain the perceived benefits. Operational risk is stated as a risk factor felt by the respondents. Furthermore, the perceived benefits have a positive effect and the perceived risks show a negative effect on trust. At the same time, the individuals’ intention to continue using fintech is determined by trust.

Based on the theory of reasoned action (TRA), various benefits and risks of using fintech are used to build the construction of perceived benefits and perceived risk in building trust that will determine decision to continue using fintech.

This research can provide advice to managers to develop efficient payment systems, lower payment fee and error-free transactions. In addition, the fintech management needs to understand the risks related to operational risks that are a challenge for the users to decide to use fintech so that a reliable mechanism for using fintech can be developed. Furthermore, it will be useful for fintech developing companies as a reference in knowing the factors that influence users in continuing to use fintech, this allows fintech developing companies in Indonesia will be even more developed and accelerate the achievement of the Sustainable Development Goals.

To the best of the authors’ knowledge, research on the factors that affect the trust of SMEs in adopting fintech has not been conducted. This study can be advantageous for fintech service companies and organizers in developing fintech strategies in terms of users who are involved in SMEs which is the population in Indonesia is enormous and has a significant role in the development of the country.

Little is known about factors that affect patient use of online medical records (OMR). Specifically, with rising vulnerability concerns associated with security and privacy breaches, patient use of OMR requires further attention. This paper aims to investigate patient use of OMR. Using the Unified Theory of Acceptance and Use of Technology (UTAUT), factors affecting continued use of OMR were examined.

The Health Information National Trends Survey 5 (HINTS 5), Cycle 1 data were used. This is an ongoing nation-wide survey sponsored by the National Cancer Institute (NCI) of the USA. The subjects were 31-74 years old with access to the Internet. Descriptive information was projected to the US population.

In total, 765 respondents representing 48.7 million members of the US population were analyzed. Weighted regression results showed significant effects of perceived usefulness, visit frequency and provider encouragement on continued use of OMR while vulnerability perception was not significant. Moderating effects of these variables were also noted. Perceived usefulness and provider encouragement emerged as important predictors.

Insights may help design interventions by health-care providers and policymakers.

Insights should help patient empowerment and developers with designing systems.

This is the first study to examine health-care consumers’ continued use of OMR using nationally representative data and real-world patients, many of who have one or more chronic diseases (e.g. diabetes, hypertension, asthma) or are cancer survivors. Results highlight factors helping or hindering continuing OMR use. As such, insights should help identify opportunities to increase the extent of use, project future OMR usage patterns and spread the benefits of OMR, including bringing forth positive health outcomes.

Our knowledge of why organizations continue to use open source software (OSS) infrastructure technologies is relatively limited, and existing models appear inadequate to explain this continuance phenomenon given that they are set at the individual level and also do not take into account the unique characteristics of OSS. The paper aims to discuss these issues.

Using an institutional perspective, this paper posits that coercive (business value of IT) and normative (open source ideology (IDEO)) factors may be credited with sustaining the continued use of OSS technologies. The study argues that organizations that subscribe to IDEO are more likely to continue using OSS technologies. Survey data are collected from organizations that have implemented an OSS infrastructure technology and a moderated multiple regression analysis is performed to test the proposed hypotheses.

In addition to the business value provided by OSS technologies, adherence to IDEO also impacts decisions to continue using those technologies. The results suggest that once an OSS is implemented in an organization, IDEO can enhance organizations’ intentions to continue using such technologies, directly, as well as indirectly, by amplifying the impact of the perceived business value of the technology.

Much of extant literature on continued use focuses on end-user technologies. This paper is one of the first to focus on infrastructure technologies and examine organizations’ intentions to continue using those technologies by developing a parsimonious theory-driven model for examining organizations’ continued use intentions toward infrastructure IT. Additionally, much of open source research to date has been inwardly focused, and this paper is one of few empirical studies to focus on the demand or consumption side of OSS technologies.

Online task-oriented check-ins (i.e. OTOCs) are popular means of tracking personal progress in certain fields. This study focused on the use of OTOC platforms and explored the predictors of individuals' continuing usage intention.

A model was proposed to understand Chinese users' continuous intention of OTOCs based on the UTAUT framework. Perceived social presence was also incorporated as a predictor of continuance intention of OTOC platforms. A survey of 397 users of the OTOC platforms was conducted in Nanjing, China.

Performance expectancy, hedonic motivation, and habit had direct, positive influence on the continuous use intention, whereas effort expectancy and social influence were not significant predictors of continuance intention of OTOCs. Perceived social presence was a significant, indirect predictor of intention to continuously use the OTOCs, and the relationship was mediated by performance expectancy, hedonic motivation, and habit.

This study distinguished OTOCs from other modes of self-tracking and extended the UTAUT framework by incorporating perceived social presence as a predictor of continuous technology use in the context of OTOCs. This study also provided a deeper understanding of the interrelations between the explanatory variables of the model that have been identified as robust in previous literature on technology use.

This research aims to gain a holistic understanding of how video conferencing (VC) apps' media characteristics influence individuals' perceptions of VC apps and, ultimately, their use and continued use in professional settings.

A conceptual research model is developed by integrating constructs from media synchronicity theory (MST), social presence theory and the unified theory of acceptance and use of technology (UTAUT2) model, as well as ubiquity, technicality and perceived fees. Structural equation modeling (SEM) is used to empirically test the conceptual model using data collected from 252 working professionals from the European Union.

The results reveal that while performance expectancy (PE) and facilitating conditions (FC) are fundamental to VC app use, these factors alone do not explain the use and continuing use of VC apps in the professional context. Media characteristics that include synchronicity, social presence, and ubiquity are equally crucial to professionals using VC apps. It also confirms the moderating effect of convergence on the relationship between synchronicity and PE and the moderating effect of technicality and perceived fees on the relationship between ubiquity and FC.

For researchers, the study offers insights into the extent to which technological and socially derived characteristics of VC apps influence the routine tasks undertaken by professionals in virtual work settings. For practitioners, recommendations pivotal to the use of VC apps are presented to promote higher acceptance and improved well-being of the professional workforce.

This paper aims to use the Model of Goal-Directed Behavior (MGB) to examine the factors affecting consumers’ continued use of emerging technology-based self-services (TBSSs) with credence qualities. Professional services, which traditionally require specialized knowledge and high levels of interpersonal interaction to produce owing to their credence qualities, are increasingly delivered via self-service technologies. Health services delivered via mobile devices, for example, facilitate self-care without direct involvement from health professionals.

A mental health service delivered via the Internet and mobile phone, myCompass, was selected as the research context. Twenty interviews were conducted with users of myCompass and the data were thematically analyzed.

The findings of the study showcase the unique determinants of consumers’ continued use of TBSSs with credence qualities relative to the more routine services which have been the focus of extant research. The findings further provide support for the utility of the MGB in explaining service continuance, although the importance of distinguishing between extrinsic and intrinsic motivational components of behavioral desire and capturing the impact of social influence beyond subjective norms is also highlighted.

This study contributes to recent research examining differences in consumer responses across TBSSs and behavioral loyalty to these services. It also provides empirical evidence for broadening and deepening the MGB within this behavioral domain.

Although cloud storage services can bring users valuable convenience, they can be technically complex and intrinsically insecure. Therefore, this research explores the concerns of academic users regarding cloud security and technical issues and how such problems may influence their continuous use in daily life.

This qualitative study used a semi-structured interview approach comprising six main open-ended questions to explore the information security and technical issues for the continuous use of cloud storage services by 20 undergraduate students in Hong Kong.

The analysis revealed cloud storage service users' major security and technical concerns, particularly synchronization and backup issues, were the most significant technical barrier to the continuing personal use of cloud storage services.

Existing literature has focused on how cloud computing services could bring benefits and security and privacy-related risks to organizations rather than security and technical issues of personal use, especially in the Asian academic context.