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The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

With digitisation, a new kind of inequality has emerged in society between people and groups of people. A lack of digital inclusion creates challenges for the economic and social development of society and citizen participation. This study analyses how the country-level cultural factors defined by Hofstede are associated with citizens' digital skills and internet usage and how they moderate the effects of age, gender, educational level and income level.

This comparative cross-sectional study examines digital inclusion in 22 European countries. Data from the European Social Survey (N = 37,602) are analysed using a two-level regression analysis.

The study found significant effects of demographic and socio-economic factors and country-level indulgence on digital skills and internet usage. In addition, the study shows that a high value on the indulgence index moderates the negative effect of age.

The digital divide has been studied widely with regard to individual-level influencing factors and international comparisons. The significance of Hofstede’s cultural dimensions in terms of digitisation and digital divides has also been confirmed in previous studies. However, there is a lack of analysis combining the effects of country-level culture and individual-level demographic and socio-economic factors on citizens' digital skills and internet usage. Generally, the research emphasises the significance of national culture in digital inclusion and especially in supporting the digital inclusion of older adults.

Student engagement has become increasingly significant in sustainability education for engineers because it enables future engineers to develop competencies, knowledge and values relevant to acting for sustainability. Therefore, this paper aims to examine characteristics of student engineer engagement with sustainability and to discuss the meanings of this concept.

To build a more holistic picture of student engineer engagement with sustainability, this study followed a literature review approach to search, screen and appraise relevant journal articles on this topic. As a result of this research, 30 articles were identified as eligible.

Based on the theoretical framework for student engagement with sustainability, newly synthesized here, and the content analysis of the 30 papers included in this study, four patterns of engagement were identified: intrapersonal engagement, inter-relational engagement, engagement as connection and disconnection and situated engagement.

This review provides practical recommendations about how to support the engagement of student engineers with sustainability at the levels of the individual, staff, educational programmes and associated curricula. Future research directions are also discussed.

This study contributes a theoretical framework synthesizing student engagement theory with sustainability education. It also describes current characteristics of student engineers’ engagement with sustainability.

Digital technology (DT) is a massive and robust tool for organizational success. This paper aims to examine the roles of digitalization and digital innovation (DI) in developing the capability of a digital economy.

The authors used a cross-sectional study to collect the data from the managers of Egyptian SME manufacturing firms. This study utilized 322 samples.

From applying the structural equation model (SEM), this study’s findings show that digital capability (DC) and digital orientation (DO) exert a positive effect on the firm’s digital economy capability (DEC). In addition, DC has a positive impact on DI. In contrast, digital technology self-efficacy (DTSE) negatively predicts DEC. This study’s results also confirm DO’s negative effect on DI. The DTSE is a positive enabler of DI that has also positively affected the DEC. The mediating results demonstrate that DI reinforces the positive connection between DO and DEC. On the other hand, DI does not mediate the connection between DO and DEC and between DTSE and DEC.

This study’s outcomes support policymakers and manufacturing organizations in employing DT to improve DEC and, thereby, develop firm performance and success. The study’s findings also encourage organizations to invest in bringing about a digital culture within them. Finally, by developing DT and DI, firms can nurture a conducive culture of creativity and forward-thinking.

This study directly overcomes the need for an integrated framework of all DI, DTSE, DO, DC and DEC. Furthermore, DI’s mediating contribution between DC and DEC, between DO and DEC and between DTSE and DEC adds fresh insights to the existing literature.

Subscription offerings are being hailed as the next service growth engine for companies in both business-to-consumer (B2C) and business-to-business (B2B) markets. The study analyzes how a manufacturing firm can develop and implement a scalable service-based subscription business model for B2C and B2B customers alongside its existing product-centric model.

A longitudinal case study is conducted, drawing on 25 in-depth interviews with company executives and dealers in key European markets.

The study outlines an iterative process model for subscription business model innovation. It reveals key events and decisions taken in developing, implementing, and scaling the new business model and how internal and external tensions involving intermediaries arose and were mitigated during the four stages of the process.

The findings highlight the dynamics of business model innovation processes and underscore the importance of organizational learning, collaborative relationships with channel partners, and strategic talent acquisition during business model innovation.

The findings suggest how product-centric firms can implement new service business models alongside existing product models and what this means for partner and customer journey management.

While servitization research predominantly concerns B2B manufacturers, B2C research focuses on digital subscription contexts. The study bridges this divide by investigating the move to subscriptions in both markets.

This study aims to identify mutually exclusive risk categories and determine whether these categories effectively capture the potential impact of risk disclosures on the initial returns of initial public offerings (IPOs) in the financial and non-financial sectors.

Data were collected from 131 Indian IPO prospectuses (104 non-financial and 27 financial) issued between 2015 and 2021. Content analysis was performed to identify mutually exclusive risk categories, and the effects of these categories on initial IPO returns were assessed by regression analysis

The findings revealed that risk factor disclosures have a significant impact on underpricing, but not all risk factors are relevant. In the current study, in the financial sector, IPO underpricing was mostly driven by technological and competitive risk factors. In the non-financial sector, underpricing was predominantly influenced by operating risk and compliance risk factors.

The limitations of this study include the use of sentence-based context analysis, which does not assess the quality of risk disclosures. The statistical data reduction technique used to generate mutually exclusive risk categories may also be a limitation.

This research has the potential to assist companies in standardizing the disclosure of risks within IPO prospectuses. The insights gained can inform market regulators in designing policies aimed at aiding investors in formulating investment strategies, ultimately enhancing transparency and clarity regarding information disclosure. Moreover, the findings offer valuable guidance to investors in selecting IPOs aligned with their risk tolerance levels.

From a societal perspective, this study represents advancements by guiding regulators towards developing and regulating standardized, mutually exclusive risk factors. Such measures can aid investors in enhancing their decision-making perspectives regarding IPOs, promoting a more informed and confident investment environment.

This study is a pioneering attempt to address knowledge gaps by identifying distinct categories of risk disclosures in IPO prospectuses and examining their potential influence on IPO underpricing in the financial and non-financial sectors in India.

This study’s main goal is to assess how augmented reality (AR) and virtual reality (VR) technologies affect the architectural design process in a learning environment. Enhancing spatial awareness, advancing design communication and encouraging design experimentation are the main goals. This study promotes the reform of design education by incorporating AR/VR technology into architectural programs.

The integration of advanced technologies in design, particularly AR and VR, in architectural education is examined in this theoretical paper. The approach includes a thorough literature analysis to understand the state of AR and VR in design education today. Furthermore, the research incorporates insights and findings from a semester-long course named “Advanced Technologies in Design”. Through the use of AR and VR breakthroughs in design projects, this course gave students a hands-on learning experience and a deeper knowledge of the possibilities of these technologies.

The study discovered that students’ spatial knowledge and communication abilities are greatly impacted when AR/VR technologies are included into architecture instruction. Students learned about the possibilities of these technologies for architectural design through practical experimentation and project-based learning. Furthermore, AR/VR technologies open the door to more creative and environmentally friendly building solutions with their immersive experiences and interactive displays. The results imply that incorporating these technologies into design education fully can better equip aspiring architects to successfully alter the built environment.

By investigating the integration of VR and AR in architecture education, this research sets new standards. With an extensive methodology that incorporates a survey of the literature and learnings from a semester-long course, it presents a distinctive viewpoint. The research offers informative recommendations for educators and institutions by showcasing the revolutionary potential of AR/VR technology in design education. Adopting these technologies helps students become more innovative in sustainable design and more equipped to tackle future architectural difficulties. All things considered, this study emphasizes how unique and beneficial it is to use AR/VR technologies to improve architectural practice and teaching.

This paper aims to identify the effectiveness, student perceptions and impacts of integrating comics into the English as a foreign language (EFL) writing curriculum for undergraduate Ecuadorian polytechnic students.

This research followed a mixed method design to obtain quantitative information through a researcher-made survey and paired T-test, which would be corroborated by the qualitative data obtained from semistructured interviews.

From the descriptive and T-test results and the interview answers, it is concluded that students have a favorable view of the effectiveness of using comics to improve their writing skills. They also expressed their engagement and motivation to work with comics.

First, the research sample, comprised of 109 students, may restrict the generalizability of the findings beyond the specific context of this study. This constraint suggests caution in extrapolating these findings to broader student cohorts, emphasizing the need for larger-scale studies to validate the robustness and applicability of the outcomes. Second, the study’s focus solely on students from a polytechnic state university introduces a potential limitation concerning the diversity and representativeness of the participant pool. Consequently, the findings might be limited in their applicability and may not fully encompass students’ varied responses and attitudes from other educational backgrounds.

The scaffolding afforded by comics aligns with genre-based literacy perspectives, valuing instruction in textual genres and social purposes. From a practical pedagogical point of view, this paper’s results suggest the potential of comic narratives and storyboarding. Comics writing could be added to classroom activities to vibrantly aboard brainstorming, drafting and peer reviewing before dealing with higher-stakes assignments. Legitimizing alternative mediums like comics for academic writing tasks has social implications for promoting literacies in a multimedia world.

Writing comics nurtures multiliteracies aligned with participatory digital cultures by expanding traditional linguistic-centric norms. This multimodal composing can potentially increase access and representation and amplify voices across identities and cultures.

Although the paper addresses a topic that is not entirely novel in research, its originality lies in its focus on data originating from Ecuador, where specific cultural nuances and educational contexts may influence the effectiveness of using comics to enhance EFL writing skills. Thus, it fills a gap in the existing literature on this subject.

This study aims to examine the integration of AI in student engagement and its benefits in the learning environment.

The study employed a quantitative research method, analyzing data from a sample of 720 students. The econometric data analysis used the structural equation modeling (SEM) technique.

The results show that facilitating conditions and performance expectations positively affect students’ attitudes toward AI, whereas the negative impact of perceived risk is statistically weak and only marginally significant at the 90% level. On the other hand, the main findings are that attitudes significantly influence the use of AI, which consequently increases students’ productivity, performance, and self-efficacy.

Through the integration of new variables in the TAM and UTAUT models, steps are suggested for institutions to take to increase the acceptance and efficiency of AI.

This study introduces a novel approach to AI integration within higher education, presenting an innovative model that significantly enhances the discourse on AI’s tangible impacts on educational processes.

The primary aim of the current study is to validate the theoretical model presented by Demir (2021a, b, c) via empirical evidence. In this respect, the study intends to offer a holistic pathway for obtaining both external and internal advantages from the implementation of ISO 9001, with a particular emphasis on developing countries.

The research utilized an empirical methodology to investigate the research objective. Data were collected from various sources, including employees and managers of the various companies. In this context, a model was developed, and 170 data points were collected from businesses in the Kurdistan region of Iraq in order to test the hypotheses in this model.

After the collected data passed the reliability and validity test, the hypotheses designed were tested by applying the partial least squares method. When the results were examined, it was observed that organizational culture and organizational learning variables were the two key antecedents that these factors would emerge after applying ISO 9001 practices with discipline for a certain period of time and that organizational benefits could be obtained only as a result of them. Detailed results and suggestions were given to managers and theorists as a result of the analysis.

This study contributes to the literature as an empirical application of the theoretical work written by Demir in 2021. Demir's work, which produced a theoretical concept based on many empirical and theoretical studies done before, still needs much more empirical work in developing countries.