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This study examines whether investors value the timing and/or information of mandatory disclosures in a unique research setting of listed companies in Thailand.

The authors adopt an event-study based approach. Abnormal stock returns are calculated using an OLS market model to measure market reactions to three types of mandatory reports issued by listed Thai firms: financial statements, Form 56-1 and Form 56-2. These reports are released sequentially but contain overlapping information content. Multivariate regression models are employed to examine the market reactions to these regulatory reports and explore the characteristics of firms that affect the market response.

The stock market reacts differentially to these reports. The financial statements, which are filed the earliest and are the most concise, prompt the strongest reaction. Investors similarly react significantly to Form 56-1 and Form 56-2, although Form 56-2 provides additional information beyond Form 56-1. The market reactions to small firms are stronger. Collectively, equity investors focus on the timeliness of disclosures rather than the information disclosed in the mandatory reports.

The evidence provides support for ongoing regulatory initiatives aimed at improving the timeliness of mandatory disclosures in emerging economies.

Prior studies on disclosure regulation investigate either the effect of information content or the timing of mandatory disclosures in isolation. The authors differentiate the effect of information content from disclosure timing and extend the literature by suggesting that investors incrementally value timeliness of disclosures. Investors perceive the benefit of the timely release of quantitative information compared to subsequent narrative disclosures. Between Form 56-1 and Form 56-2, the earlier release of the narrative non-financial information is incrementally traded into share prices.

This study aims to examine the role of trust and digital literacy in influencing citizens’ adoption of e-government services.

Grounded in the technology acceptance model (TAM), a research model was developed focusing on e-filing services adoption. Hypotheses were formulated to assess the moderating effect of digital literacy on the relationship between trust and the key TAM determinants of perceived usefulness and perceived ease of use. A questionnaire-based survey of 876 citizens who have used e-filing using the snow-ball sampling technique was adopted to generate data. The data was analyzed using PLS-SEM through the aid of SmartPLS 4 to assess the measurement model and structural relationships.

Trust positively influences perceived usefulness and ease of use, which in turn drive adoption. Additionally, digital literacy significantly moderates the impact of trust on usefulness and ease of use perceptions – the effect is stronger for higher digital literacy.

The study adopted a single country developing economy context limiting cross-cultural applicability. Second, the focus on e-filing adoption precludes insights across other e-government services. Third, the reliance on perceptual measures risks respondent biases and fourth, the study is a cross-sectional survey design.

The findings emphasize multifaceted strategies to accelerate e-government adoption. Nurturing citizen trust in e-government systems through enhanced reliability, security and transparency remains vital. Simultaneously, initiatives to cultivate digital access, skills and proficiencies across population segments need to be undertaken.

This study integrates trust and digital literacy within the theoretical model to provide a more holistic understanding of adoption determinants. It highlights the need for balanced technology-enabled and social interventions to foster acceptance of e-government services.

This study explores the causes of delayed mandatory annual report filings of private companies in Estonia.

The authors use an online survey targeting companies that had submitted annual reports for 2017 late (late-filers) or failed to submit these by July 2020 (non-filers). The responses of 492 late-filers and 122 non-filers are analysed with exploratory factor analysis, Mann–Whitney U-Test and logistic regression.

Annual report filing decisions of both, late-filers and non-filers, are strongly driven by administrative costs attached to the preparation and submission of reports with non-filers perceiving these to be significantly greater. The relevance of other disclosure-related costs and benefits remains similar for both late-filers and non-filers. While proprietary and privacy concerns remain rather unimportant, benefits of timely disclosure, in the form of access to financing and possibilities to continue ordinary business activities, remain important disclosure timing drivers.

Policy interventions should focus on preventive measures that hinder companies' ordinary business activities in case of non-compliance to reporting deadlines. Monetary sanctions can be used to strengthen the desired behaviour alongside broader clarification of the purpose of mandatory reporting and available exemptions.

The authors propose an empirically testable comprehensive one-period model of disclosure timing decisions of private companies differentiating late-filers and non-filers. The authors address the limitations of previous studies through a survey that allows the authors to draw direct inferences about the trade-offs between different decision drivers and the motivations behind managers' disclosure timing decisions.

The purpose of this paper is to investigate the practices of information and communication technology (ICT) in modernizing the courts. In this context, this paper focuses on the usage of ICT in the Nepali judiciary system involving both judicial and court administration to automate judicial activities.

A narrative case study was conducted to identify the current status of technology in the judiciary system concerning court automation and administration. The information was gathered from justice, case registration officer, bench officer and admin personnel.

This study shows that technological intervention is made in the Nepali judiciary to automate judicial activities. The judicial activities, such as case registration, case automation, case hearing, the decision of cases and cause list, are of high priority and are managed through case management software. Furthermore, it demands an innovative learning environment within the judiciary to strengthen the capacity of the employees of the judiciary in the field of ICT.

This study anticipates the participant’s perception and practical aspects of technology to modernize the courts to provide better and more effective service to its stakeholders. This study carried out the perceptions of the justice, bench officer, case registration officer and admin personnel. The voice of the other stakeholders was not carried out.

This paper establishes the practical aspects of ICT in modernizing the courts to provide better services to its stakeholders. It also replicates the status of ICT in the Nepali judiciary.

This paper tries to establish the practical implications of ICT along with its importance in the judiciary of Nepal.

This study aims to determine experimentally factors affecting the satisfaction of retail stock investors with various investor protection regulatory measures implemented by the Government of India and Securities and Exchange Board of India (SEBI). Also, an effort has been made to gauge the level of satisfaction of retail equities investors with the laws and guidelines developed by the Indian Government and SEBI for their invested funds.

To accomplish the study’s goals, a well-structured questionnaire was created with the help of a literature review, and copies of it were filled by Punjabi retail equities investors with the aid of stockbrokers, i.e. intermediaries. Amritsar, Jalandhar, Ludhiana and Mohali-area intermediaries were chosen using a random selection procedure. Xerox copies of the questionnaire were given to the intermediaries, who were then asked to collect responses from their clients. Some intermediaries requested the researcher to sit in their offices to collect responses from their clients. Only 373 questionnaires out of 1,000 questionnaires that were provided had been received back. Only 328 copies were correctly filled by the equity investors. To conduct the analysis, 328 copies, which were fully completed, were used as data. The appropriate approaches, such as descriptives, factor analysis and ordinal regression analysis, were used to study the data.

With the aid of factor analysis, four factors have been identified that influence investors’ satisfaction with various investor protection regulatory measures implemented by government and SEBI regulations, including regulations addressing primary and secondary market dealings, rules for investor awareness and protection, rules to prevent company malpractices and laws for corporate governance and investor protection. The impact of these four components on investor satisfaction has been investigated using ordinal regression analysis. The pseudo-R-square statistics for the ordinal regression model demonstrated the model’s capacity for the explanation. The findings suggested that a significant amount of the overall satisfaction score about the various investor protection measures implemented by the government/SEBI has been explained by the regression model.

A study could be conducted to analyse the perspective of various stakeholders towards the disclosures made and norms followed by corporate houses. The current study may be expanded to cover the entire nation because it is only at the state level currently. It might be conceivable to examine how investments made in the retail capital market affect investors in rural areas. The influence of reforms on the functioning of stock markets could potentially be examined through another study. It could be possible to undertake a study on female investors’ knowledge about retail investment trends. The effect of digital stock trading could be examined in India. The effect of technological innovations on capital markets can be studied.

This research would be extremely useful to regulators in developing policies to protect retail equities investors. Investors are required to be safeguarded and protected to deal freely in the securities market, so they should be given more freedom in terms of investor protection measures. Stock exchanges should have the potential to bring about technological advancements in trading to protect investors from any kind of financial loss. Since the government has the power to create rules and regulations to strengthen investor protection. So, this research will be extremely useful to the government.

This work has societal ramifications. Because when adequate rules and regulations are in place to safeguard investors, they will be able to invest freely. Companies will use capital wisely and profitably. Companies should undertake tasks towards corporate social responsibility out of profits because corporate houses are part and parcel of society only.

Many investors may lack the necessary expertise to make sound financial judgments. They might not be aware of the entire risk-reward profile of various investment options. However, they must know various investor protection measures taken by the Government of India & Securities and Exchange Board of India (SEBI) to safeguard their interests. Investors must be well-informed on the precautions to take while dealing with market intermediaries, as well as in the stock market.

This chapter more clearly identifies the distinction between Electronic Health Record (EHR) and Electronic Medical Record (EMR), and states their value in obtaining individual-level data. Synthetic medical records may be used as a surrogate for EHR data in order to ensure digital data privacy is maintained during the development of the LHS. Synthea is an open-source simulation tool available through GitHub.¹ Extensive descriptive analysis of synthesized data is provided as a foundation for the analysis in Chapter 7.

This chapter explores the traditional and evolving practice of preservation. Traditional preservation practices are traced throughout history. Current practice is described as a foundation from which to understand evolving practices. Traditional preservation has historically focused on tangible assets that take a tangible form we can all see and touch. The traditional practices are compared to the evolving practices of knowledge and intangible resources. The chapter examines why, what, how, when, where we preserve, and who preserves to understand the transition in progress today. The authors make the case that shifting the traditional focus from preserving for the past and evidentiary reasons to preserving for the future to support business challenges is crucial. The authors also tie the need to refocus on historical impediments and challenges to knowledge use and reuse in practical business environments.

Despite a large amount of BIM data at the handover stage, it is still difficult to identify and effectively isolate valuable construction supply chain (CSC) data that need to be reliably handed over for operation. Moreover, the role of reconciling disparate data is usually played by one party. The integration of blockchain and BIM is a plausible framework for building a reliable digital asset lifecycle. This paper proposes a BIM single source of truth (BIMSSoT) data model using blockchain for ensuring a reliable CSC data delivery.

This paper utilises a blended methodology, the foundation of which is ingrained in business and management research with elements of information and communication technology (ICT) research wherever required. Knowledge elicitation case studies utilising novel interventions such as a data flow diagram (DFD), taxonomy and entity-relationship diagram (ERD) were used in this paper to develop the BIMSSoT data model. The model was validated using an expert forum, and its technological feasibility was established by developing a proof of concept.

The practical contribution of this research leads to the progression of BIM towards digital engineering to go beyond object-based 3D modelling by building structured and reliable datasets, transitioning from project-centric records to a digital ecosystem of linked databases by utilizing blockchain's potential for ensuring trusted data.

To the best of the author's knowledge, prior to this paper, no research had investigated a detailed data model development leveraging blockchain and BIM to integrate an immutable and complete record of CSC data as another dimension of BIM for operations.

Additive manufacturing also known as 3D printing is an evolving advanced manufacturing technology critical for the new era of complex machinery and operating systems. Manufacturing systems are increasingly faced with risk of attacks not only by traditional malicious actors such as hackers and cyber-criminals but also by some competitors and organizations engaged in corporate espionage. This paper aims to elaborate a plausible risk practice of designing and demonstrate a case study for the compromised-based malicious for polymer 3D printing system.

This study assumes conditions when a machine was compromised and evaluates the effect of post compromised attack by studying its effects on tensile dog bone specimens as the printed object. The designed algorithm removed predetermined specific number of layers from the tensile samples. The samples were visually identical in terms of external physical dimensions even after removal of the layers. Samples were examined nondestructively for density. Additionally, destructive uniaxial tensile tests were carried out on the modified samples and compared to the unmodified sample as a control for various mechanical properties. It is worth noting that the current approach was adapted for illustrating the impact of cyber altercations on properties of additively produced parts in a quantitative manner. It concurrently pointed towards the vulnerabilities of advanced manufacturing systems and a need for designing robust mitigation/defense mechanism against the cyber altercations.

Density, Young’s modulus and maximum strength steadily decreased with an increase in the number of missing layers, whereas a no clear trend was observed in the case of % elongation. Post tensile test observations of the sample cross-sections confirmed the successful removal of the layers from the samples by the designed method. As a result, the current work presented a cyber-attack model and its quantitative implications on the mechanical properties of 3D printed objects.

To the best of the authors’ knowledge, this is the original work from the team. It is currently not under consideration for publication in any other avenue. The paper provides quantitative approach of realizing impact of cyber intrusions on deteriorated performance of additively manufactured products. It also enlists important intrusion mechanisms relevant to additive manufacturing.