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We investigate the entrepreneurial intentions of a population under crisis — namely, recent Syrian refugees in Jordan — and Jordanian citizens to start small businesses during the COVID-19 pandemic.

Using a structured two-part survey, data were collected through online self-reported questionnaires in which respondents subjectively reported self-perceptions. The first part dealt with respondents’ characteristics and the second with their entrepreneurial intentions. The survey took place in Jordan, sampling Jordanian citizens and Syrian refugees. A nonprobability sampling technique was used to collect the data.

The results show that net desirability for self-employment, tolerance for risk and self-efficacy are related to entrepreneurial intentions. We find significant differences between the Syrian refugees and the Jordanian citizens in terms of risk-taking and self-efficacy as determinants of engagement in entrepreneurial activities.

This study offers guidance to institutions working with refugees during times of crisis. Implications are discussed.

The purpose of this study is to modify the service quality scale (SERVQUAL) for measuring the performance of Islamic banks after modifying and validating it to fit the Islamic banking context. Furthermore, it provides insights for the limitations good service delivery has on maintaining favorable provider’s satisfaction in Islamic banks under conditions when category attitudes have been disrupted and made salient by major disruptive events.

Focus groups (managers of Islamic banks) were conducted to develop context-specific service quality measures. Exploratory factor analysis and CFA have been conducted to test the validity of scales developed and questionnaires were then sent to Islamic banking customers of major Islamic banks in Egypt for testing the relationships between the research variables and hypotheses developed.

The findings of this study are two-fold; identifying a service quality dimension not previously identified in extant service quality measures (SERVQUAL, CARTER), devotion to customers and alerts brand managers that harm to category attitudes caused by societal-level disruptive events can make it difficult to gain high satisfaction even with superior customer service. In this disruptive event context, although high service quality is associated with brand satisfaction, brand satisfaction seems unexpectedly dampened by category attitudes, perhaps, due to the general malaise felt toward the category following the disruptive events.

Islamic institutions are alerted to the heightened need for providing superior service, as even superior service may no longer assure high satisfaction. Extrapolating to an even bigger societal disruptor, in the soon-to-come post-COVID-19 world, category attitudes toward walk-in banking services will be in turmoil and highly salient. So, brand managers will need to develop creative ways to strengthen not just brand attitudes but also to re-stabilize category attitudes if the category is to recover.

This is considered a pioneer study in using mixed methods to re-think the famous SERVQUAL scale in a unique context and relating findings to impacts of disruptive events on attitude toward Islamic banking.

The authors investigate whether abnormal tone in corporate narrative disclosures is associated with earnings management and earnings quality, in an emerging market context. Based on agency theory and opportunistic/impression management perspective, this study examines whether executives manage disclosure tone to support their opportunistic behavior, when using earnings management.

This study uses a sample of earnings press releases of publicly traded firms in the MENA region during 2014–2019. It employs textual analysis to measure disclosure tone. The authors estimate abnormal disclosure tone after controlling for firm characteristics. Discretionary accruals proxy for earnings management and are estimated using Modified Jones model. Earnings quality is measured using accounting-based and market-based proxies: earnings smoothness, persistence, predictability and value relevance/informativeness.

Results show a positive association between abnormal disclosure tone and earnings management. Additionally, results show that earnings persistence is higher for firms with lower levels of abnormal disclosure tone. Results are sustained for earnings smoothness, but not for predictability and value relevance/informativeness.

Results provide initial evidence of management's use of tone management jointly with earnings management. This adds to prior studies adopting the opportunistic perspective of disclosure tone, through showing that discretionary tone in narrative disclosures can be strategically used by management to influence investors' perceptions.

The results provide valuable insight to board of directors, auditors and market participants on the possible biases emerging from tone of narrative disclosures in corporate reports. For regulators and standard-setters, results shed light on the need for regulations and rules beyond financial statements, to guide disclosure of narrative information in different corporate reports.

This study contributes to the rare evidence that investigates textual disclosure characteristics to uncover management's opportunistic practices and assess earnings quality. Where majority of studies concentrate on developed markets, this study provides novel evidence of emerging markets by examining the association between abnormal disclosure tone and earnings management/earnings quality. Also, it validates the tone management model proposed by Huang et al. (2014) for capturing tone manipulation.

Recently, children are no longer considered the passive users of their spaces; they are rather treated as active participants in those spaces design, with their own experiences. The present research aims to investigate the impact of selected architectural variables of kindergartens' design on the child's attachment to the place. It also examines the multi-complex approach in dealing with children in experiments.

Spatial analysis and photographing methods were used to analyse the educational spaces in two kindergartens in Greater Cairo, Egypt. In measuring children's place attachment, the research depended on a complex participatory approach, which comprised interviews with children, story completion, children's drawings and visual questionnaires.

The results of this qualitative study highlight that the design of a kindergarten classroom's details plays a significant role in strengthening the child's place attachment. The results also stress that connection and exposure to nature supports the child's spatial values.

The authors argue that this paper is considered a good basis for including children as the architectural design decision-makers for their buildings, by shedding light on the architect–user relationship and its impact on the design process. It demonstrates how architectural design of child-oriented spaces can promote a child's self-identity and perception.

In this paper, the authors derive time-varying relative export competitiveness (REC) of the Cambodian rice sector from 1995 to 2018 and examine the key determinants of the REC.

Three different REC indexes are calculated in this paper. The authors also developed the relative symmetric export competitiveness (RSEC) index for calculation of comparative advantage. The short-run regression (SRR) model was applied for capturing the determinants of the REC.

The study results reveal that Cambodia's rice exports became relatively competitive over time. The key findings suggest the Cambodian REC was strengthened as a result of a successful implementation of rice policy and rectangular strategy. The benefits gained from EBA and BRI were found to be the factors contributed to the REC. The higher per capita income had a positive effect on the REC, while higher domestic prices reduced the REC in some phases of the sectoral development.

Further research is needed in two directions. First, the future studies might focus on other agro-products of Cambodia. Second, the development of the crop-specific factor endowment (CFE) model to consider the effect of endowment factors on the REC could be preferred in light of the data availability.

The research enriches the literature on the agricultural trade and provides a basis for further studies. This work makes a few contributions. First, it is the first study on the REC analysis for the Cambodian rice sector. Second, the latest 24-year data sets were covered. Third, a wide range of comparisons of REC among the world's top rice exporters was provided following implications of the various economic policies and foreign policy strategies, such as RS, EBA and BRI.