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The study investigates the relevance for stock markets of voluntary disclosure of eXtensible Business Reporting Language (XBRL) extensions [based on International Financial Reporting Standards (IFRS) or US-GAAP] for an international sample of US cross-listed firms.

The study examines if the disclosure of XBRL extensions by a firm provides relevant information to market participants. Towards that end, this paper investigates whether this type of disclosure affects the level of information asymmetry between insiders and investors and if it is value relevant. This study measures information asymmetry by bid-ask spread and value relevance by stock price or Tobin's Q.

After a certain level of disclosure of XBRL extensions, the impact on stock pricing is negative (creates noise on stock markets). Controlling for that phenomenon, both IFRS and US-GAAP XBRL extensions are value relevant. Second, results indicate that XBRL extensions are positively (negatively) related to stock market value for firms that exhibit positive (negative) earnings. This suggests a complementary effect between earnings and XBRL extensions on their relation with stock price or Tobin's Q. Finally, the results also indicate that both IFRS extensions and US-GAAP extensions are associated with lower information asymmetry (i.e. bid-ask spread).

To the best of the authors’ knowledge, this study is the first to investigate the relevance of XBRL extensions under IFRS for US cross-listed firms since the availability of the IFRS taxonomy for foreign private issuers that prepare financial statements under IFRS standards.

The purpose of this paper is to extend the understanding and application of interactive ties creating value through board characteristics, ownership concentration and firms’ performance by using a contingent theoretical-based framework based on the amalgamation of resource dependence theory, stakeholder theory, agency theory, stewardship theory and institutional theory in a country with weak political environment.

This study includes a sample of an unbalanced panel of 309 non-financial sector firms listed on Pakistan Stock Exchange (PSX) from 2005 to 2016. In order to address the issue of unobserved heterogeneity, simultaneous and dynamic endogeneity, the current study employed the technique Arellano–Bond dynamic panel data estimation under assumptions of GMM (Arellano–Bond, 1991).

The empirical results suggest that the presence of concentrated ownership moderates and helps to overcome the agency problems through different governance mechanisms (such as board size, independent directors and CEO duality). The larger boards are found to be beneficial whereas the higher representation of independent directors in the board is found to be detrimental for Pakistani firms.

Limitations of the study are, first the current study has analyzed public-listed firms from the non-financial sector, and second the study has only focused on the financial aspect of the performance. The future research could include other proxies of corporate governance and ownership structure such as board diversity and meetings, audit committee and managerial ownership, etc.

The research also helps Pakistani policy makers in numerous ways. First, the current study confirms the monitoring and expropriation effect of ownership concentration in corporate governance and performance mechanism. Thus, the Security and Exchange Commission of Pakistan (SECP) should make such policies which protect the corporate board against the influence of concentrated ownership so that the interests of the minority shareholders are protected. Second, SECP should ensure that all the listed firms declare a comprehensive profile of their directors (such as academic qualification, age and experience) in their annual reports for the better understanding of the governance−performance mechanism.

The current study augments the emerging body of literature on corporate governance and firm performance mechanism through the amalgamation and testing of existing theories in an emerging economy like Pakistan by using wider and newer data set.

Valuable historical monuments have important potential in the context of cultural tourism in cities. In addition, for the protection of these structures, in terms of ensuring social and cultural sustainability, it is also important to transfer these values to future generations.

The social and cultural sustainability of Erzurum Great Mosque is investigated by viewing the social and cultural sustainability of the mosque through the factors created by Chan and Lee and the criteria created by Stubbs.

As a result, the social and cultural sustainability of Erzurum Great Mosque is revealed, allowing us to propose what should be done to transfer the values of this structure, which has historical and cultural significance, and the culture it represents to future generations.

This study contributes to the literature as to evaluate a historical building, in terms of social–cultural sustainability.

Despite the quantity of collaborations, the vocational network of the housing production in Ankara during its first five years (1923–1928) remains dispersed. The aim of this study is to identify all the actors of housing production and their collaborations which shaped Ankara's urban development as the new capital city.

The study engages with the literature and archival documents to identify the actors of the housing production, i.e. architects, master-builders, public institutions, private companies, contractors and entrepreneurs, and their resultant vocational network in the housing production in Ankara during 1923–1928.

Due to different agendas, such as speculation, financial interests or patriotism, the construction industry in Ankara had become an arena where many paths intersected, forming an intertwined vocational network. The profession of contractor became popular, and local architects, engineers and even individuals of various other professions began to work as mediators for foreign companies and public institutions, which required support especially in large-scale projects.

The dispersed information revealed that the actors of the housing production remained mostly anonymous, or only the famous architects were commemorated; however, others could be found within the lines of the established literature on Ankara and/or in archival documents. This research not only focuses on “salient” actors but also highlights the “silent” actors of the housing production and prepares charts to clarify the vocational network in Ankara during its first five years to contribute to the future studies on Ankara and its housing.

This study examines the hearing students' attitudes and behaviors towards deaf students in Malaysia using the intergroup contact approach.

Purposive sampling was used to recruit 439 hearing students at secondary schools. Hearing students were asked to fill in questionnaires that contained four measurements: contact with deaf people, sources of knowledge about deaf people, attitudes towards deaf people and behaviors toward deaf people. A serial mediation model was proposed to investigate the hypothetical mediating role of knowledge and attitudes toward deaf students in the relationship.

The results of this study showed that contact frequency is negatively associated with attitudes towards deaf people. However, such a relationship is suppressed, only when knowledge is included as a mediator. In addition, mediation analysis supports that sources of knowledge and attitudes about deaf people mediate the relationship between contact and behaviors toward deaf people. Moreover, the frequency of contact indirectly contributes to behaviors through knowledge and attitudes.

The findings indicate that increasing the contact between hearing and deaf students would improve hearing students' attitudes and behaviors towards deaf students. However, this is only when the contact can improve hearing students' knowledge about deaf people and deafness.