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This study aims to review the stages of the traditional disaster timeline, propose an extended version of this timeline and discuss the disaster strategies relevant to the different stages of the extended timeline.

An extensive review of the existing literature was made to discuss the need for an extended version of the conventional disaster timeline and to explain the differences between the various disaster management strategies. The research approach was based on theoretical and practical reasoning underpinned by the literature.

The proposed extended disaster timeline allows better allocation of a wider range of management strategies. Successful disaster management depends on prioritisation of efforts and the use of the right strategy(s) at the right time: before, during and after an incident.

This study provides a better conceptualisation of the disaster stages and corresponding strategies. It clarifies the role of each strategy, thus linking it more effectively with the disaster timeline. Subsequently, this study is expected to improve decision-making associated with the disaster management process. In the end, it is expected to help transforming the conventional disaster timeline into a more practical one that is result-oriented more than only being a conceptual model.

Disaster management strategies are used interchangeably very often in the literature. A few attempts were made to capture multiple strategies in one study to demonstrate what constitutes effective disaster management without mixing irrelevant strategies with the different disaster stages.

This paper aims to examine the influence of the International Financial Reporting Standards (IFRS) adoption on corporate tax avoidance (CTA). In addition, this study aims to explore whether family ownership moderates the impact of IFRS adoption on CTA.

The authors used a sample of 1,856 firms from various countries around the world, covering the period between 2010 and 2022. To estimate the proposed econometric models, the authors applied both fixed and random effects regression methods.

The present findings show that IFRS adoption has a negative impact on CTA, as measured by the effective tax rate and book-tax differences. This negative impact is more pronounced in “common law” countries than in “civil law countries.” Additionally, the authors found that family ownership plays a moderating role by positively affecting the impact of IFRS adoption on CTA.

The findings have practical, regulatory and academic implications for fostering accountability and fairness in taxation. This study suggests that implementing IFRS reduces tax avoidance and emphasizes the need for firms to evaluate the implications of IFRS adoption on their tax-planning strategies. It highlights the importance of aligning financial reporting practices with international standards to enhance transparency and minimize tax avoidance opportunities. The differential impact of IFRS adoption between “common law” and “civil law” countries underscores the role of legal and regulatory frameworks. In addition, family ownership plays a significant role in shaping tax-planning strategies. From an academic perspective, this research provides a foundation for further exploration into the relationship between IFRS adoption and tax avoidance.

The existing literature has predominantly concentrated on examining the effect of IFRS adoption on CTA, and the empirical findings have been inconsistent. This study introduces a novel perspective by considering the moderating influence of family ownership in determining the impact of IFRS adoption on CTA.

Technological innovation, digitalisation and the Industry 4.0 revolution radically changed business management and contributed to the achievement of sustainability goals. While many studies analyse technological innovation, and Industry 4.0 in particular, the technical aspects of its contribution/impact on sustainability remains partially analysed, especially in relation to Industry 4.0 enabling technologies. This study investigates the contribution of Industry 4.0 enabling technologies on sustainability in innovative firms.

The sustainability reports of the 50 most innovative companies based on Boston Consulting Group (BCG)'s 2022 raking is analysed through a content analysis. In the reports, enabling technologies are analysed in relation to their contribution to sustainability.

The results shed light on the application of Industry 4.0 enabling technologies in sustainability practices based on the communication in the firms' sustainability reports. The results indicate that enabling technologies support the three pillars of sustainability in different business processes.

The results have theoretical and managerial implications that broaden the study of enabling technologies and sustainability while also suggesting a future research agenda.

This study aims to address the gap in the literature regarding the contribution of Industry 4.0 enabling technologies to sustainability.