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The authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations. Form 990 does not consolidate financial information of legally separate related organizations, resulting in fundraising and administrative expenses being reported by supporting organizations but not by the supported organization.

The authors use the IRS Statistics of Income Sample Data Files and compare charities receiving support from related organizations (supported) to non-supported charities.

The authors find evidence that supported organizations are likely to report zero or understated fundraising expenses and zero administrative expenses. Those receiving related donations are more likely to have zero or understated fundraising expense while those receiving related compensation are more likely to have zero and understated fundraising and administrative expenses. The authors also find evidence that supported organizations receiving greater amounts of related donations and related compensation are also more likely to report zero and understated fundraising expenses as well as zero administrative expenses while greater amounts of related compensation are also associated with understated administrative expense.

Since donors and other stakeholders use Form 990 to evaluate nonprofits, its unconsolidated nature could result in a lack of comparability across organizations and misinformed resource allocation (e.g. donation) decisions. The results also have implications for researchers who use zero and understated fundraising and administrative expenses as proxies for low quality reporting or interpret them as data errors.

The paper examines the extent to which zero or understated fundraising expense reporting (i.e. the fundraising expense puzzle) is associated with supported organizations receiving financial support from related organizations. The authors also expand their examination to zero and understated administrative expenses.

Using a mixed methodology comprising interviews, case file analysis and descriptive statistics, this study aims to examine the experiences of all 43 young people in Wales subject to secure accommodation orders between 1st April 2016 and 31st March 2018.

Children in the UK aged 10–17 years who are deemed to be at a significant level of risk to themselves or others may be subject to a secure accommodation order, leading to time spent in a secure children’s home (SCH) on welfare grounds. Following a rise in the number of children in Wales referred to SCHs for welfare reasons, this paper describes these young people’s journeys into, through and out of SCHs, giving insight into their experiences and highlighting areas for policy and practice improvements.

Findings indicate that improvements in mental health support and placement availability are key in improving the experiences of this particularly vulnerable group of young people throughout their childhood.

Other practical implications of the study’s findings, such as improvements in secure transport arrangements, are also discussed.

While the findings are limited by the reliance on self-report methods and the size of the study, namely, the small number of young people with experience of SCHs who were able to participate, the findings build on the existing knowledge base around children’s residential accommodation and provide new insights into how best to support these children.

This study aims to examine the relationship between financial development (FD), financial risk, green finance and innovation related to carbon emissions in the G7 economies.

This quantitative study examines the roles that financial development [FD: Domestic credit to private sector by banks as percentage of gross domestic product (GDP)], economic growth (GDP: Constant US$ 2015), financial risk index (FRI), green finance (GFIN: Renewable energy public research development and demonstration (RD&D) budget as percentage of total RD&D budget), development of environment-related technologies (DERTI: percentage of all technologies) and human capital (HCI: index) have on the environmental quality of developed economies. Based on panel data, the study uses a novel approach method of moments quantile regression as a main method to tackle the issue of cross-sectional dependency, slope heterogeneity and nonnormality of the data.

The study confirms that increasing economic development increases emissions and negatively impacts the environment. However, efficient resource allocation, improved financial systems, and green innovation are likely to contribute to emission mitigation and the overall development of a sustainable viable economy. Furthermore, the study highlights the importance of risk management in financial systems for future emissions prevention.

The study uses a reliable estimation procedure, which extends the discussion on climate policy from a COP-27 perspective and offers practical implications for policymakers in developing more effective emission mitigation strategies.

The study offers policy suggestions for a sustainable economy, focusing on both COP-27 and the G7 countries. Recommendations include implementing carbon pricing, developing carbon capture and storage technologies, investing in renewables and energy efficiency and introducing financial instruments for emission mitigation. From a COP-27 standpoint, the G7 should prioritize transitioning to low-carbon economies and supporting developing nations in their sustainability efforts to address the pressing challenges of climate change and global warming.

In comparison to the literature, this study examines the importance of financial risk for G7 economies in promoting a sustainable environment. More specifically, in the context of FD and national income with carbon emissions, previous researchers have disregarded the importance of green innovation and human capital, so the current study fills the gap in the literature related to G7 economies by exploring the link between the identified variables related to carbon emissions.

This study aims to explore whether globalization and technology are harmful to health using a global panel data set of 52 countries over the period 1990–2019.

The study focused on four continents: Africa, the Americas, Asia/Oceania and Europe. The authors used four advanced econometric methodologies, which include the standard panel fixed effect (FE), Arellano–Bover/Blundell–Bond dynamic panel, Hausman–Taylor specification and two-stage least squares (FE-2SLS)/Lewbel-2SLS approaches.

The empirical evidence highlights the significance of globalization and technology in promoting global health. The findings suggest that globalization has various impacts on global health indicators and that technology is useful in tracking, monitoring and promoting global health. In addition, the empirical evidence indicates that a truly health-centred process of globalization and technological innovation can only be realized by ensuring that the interests of countries and vulnerable populations to health risks are adequately considered in international decision-making regarding global economic integration.

The authors suggest that achieving the aspiration of global health will entail the use of globalization and information technology to extend human activities and provide equal access to global health.

Energy poverty is a global phenomenon, but its prevalence is enormous in most African countries, with a potential impact on quality of life. This study aims to investigate the impact of energy poverty on the shadow economy.

The study uses panel data from 45 countries in Africa over a period of 1996–2018. Using panel cointegrating regression and panel vector auto-regression model in the generalized method of moments technique.

This study provides that energy poverty deepens the size of the shadow economy in Africa. It also documents that there is a bidirectional causality between shadow economy and energy poverty. Therefore, the two variables can predict each other.

The study suggests that lack of access to clean and modern energy services contributes to the depth of the shadow economy in Africa. African authorities are advised to strengthen rural and urban electrification initiatives by providing adequate energy infrastructure so as to reduce the level of energy poverty in the region. To ensure energy sustainability delivery, the study proposes that the creation of national and local capacities would be the most effective manner to guarantee energy accessibility and affordability. Also, priorities should be given to the local capital mobilization and energy subsidies for the energy poor. Energy literacy may also contribute to the sustainability and the usage of modern energy sources in Africa.

Previous studies reveal that income inequality contributes to the large size of shadow economy in developing economies. However, none of these studies analyzed the role of energy poverty and its implications for underground economic operations. Inadequate access to modern energy sources is likely to deepen the prevalence of informality in developing nations. Based on this, this study provides fresh evidence on the implications of energy deprivation on the shadow economy in Africa using a heterogeneous panel econometric framework. The study contributes to the literature by advocating that the provision of affordable modern energy sources for rural and urban settlements, and the creation of good energy infrastructure for the firms in the formal economy would not only improve the quality of life but also important to discourage underground economic operations in developing economies.

The rising complexity of business changes has increasingly highlighted the requirements to provide a comprehensive and empirical framework for the supply chain agility (SCA). A review of extant studies shows that the results are complicated and ambiguous. Moreover, this study is a meta-analytical review of previous empirical studies to identify SCA antecedents and effects of SCA on firm performance.

According to the protocol, 64 studies were chosen as the sample to survey the relationships between five clusters of SC allopoietic properties (SCAPs) (SC connectivity, symbiotic relationship (SR), cognitive openness (CO), homeostasis and collaboration) and SCA, as well as its effects on firm performance.

Among antecedents, horizontal collaboration’s effect on SCA is the strongest, and the relationship between SR-SCA and CO-SCA is less than moderate. SCA affects firm performance and its dimensions, with a stronger effect on financial performance (FP). Furthermore, the SCA study in the framework of allopoietic systems is a good starting point for future research.

Managers are advised to constantly review repetitive interactions between the company and its environment and to learn about interactions between SC and the environment. Learning from these interactions and disseminating their explicit knowledge among company members lead to a quick response to the environmental instability.

As the first meta-analysis on SCA antecedents and its effects on firm performance, this study contributes to the SCA literature and provides research directions for the future.

The first purpose of this study is to identify the suitability of a framework that includes ADEPT (i.e. ambience, delivery, environment, product and technology) service quality constructs, distinct perceived value and customer satisfaction. The second purpose is to not only observe specified connectivity in a comprehensive and complex structural model but also reveal key mediators for better linkages. The third purpose is to detect any moderating effects of the knowledge-learning experience between ADEPT constructs and satisfaction.

The causal relationships, mediating effects and moderating effects were analyzed using partial least squares-based structural equation modeling (PLS-SEM).

Based on the ADEPT value-added framework, the higher the ADEPT service quality constructs, the more satisfied the general attendees are through the distinct mediating role of perceived value. Moreover, the influence of service delivery on satisfaction is strengthened with high-level knowledge-learning experiences.

The optimized fit of the ADEPT service quality constructs that are significantly linked to distinct perceived value was theoretically conceptualized and empirically identified in this work. The complex connections and degrees of significant influence throughout the entire process of the ADEPT constructs, distinct perceived value and satisfaction serve here as the basis (i.e. framework) for establishing strategic marketing management in exhibitions. Furthermore, the knowledge-learning experience acts as a key moderator to further increase satisfaction.

This study aims to propose priority solutions for mitigating the impact of the Covid-19 pandemic through the Social Safety Net (SSN) based on the Islamic objectives.

The analytic network process method is used in this study. Focus group discussions and in-depth interviews with relevant stakeholders were used to collect data and supplemented by a literature review to explore comprehensive information.

The findings indicate different opinions among experts, including regulators, practitioners, associations and academics regarding the most important priority solutions to the impact of Covid-19. However, experts agree that the highest priority solution is the SSN program in the lineage sector, specifically the distribution of the Family Hope Program. A program in the field of protecting the mind is the second priority solution. The program in the field of soul and wealth is the third priority solution.

This study contributes to the development of government policy to deal with the socioeconomic impact of Covid-19 based on the Islamic objectives by mapping the SSN through the five elements of protection, namely, faith, soul, mind, lineage and wealth protection based on priority solution.

Based on the learning and attitudinal theories, this study aims to investigate the direct effect of two type of experiences, attitude and the indirect impact of fashion innovativeness, materialism and financial pressure on Generation Z’s secondhand clothing (SHC) purchase intention.

A total of 180 usable surveys were gathered from Generation Z participants and analyzed by a partial least-square-structural equation model.

The results show that attitude (SHC hygiene vs SHC fashion style) and past experiences (daily use occasion vs particular use occasion) directly affect SHC purchase intention. Furthermore, materialism, financial pressure and innovativeness drive attitudes toward SHC fashion style.

This study extends the current SHC literature by integrating two dimensions of experience (daily use occasion vs particular use occasion) and attitude (attitude toward SHC hygiene vs attitude toward SHC style).

Financial flexibility and investment efficiency are of vital importance in strategic choices at boardrooms, particularly in post-crisis recovery strategies. This study examines the moderating effects of investment efficiency and investment scale on the relationship between financial flexibility and firm performance.

The authors use sample of 10,755 US-listed firms over the period 2010–2021 to examine the relationships between investment scale, investment efficiency, financial flexibility and firm performance. Particular attention is paid to overinvestment and underinvestment.

Findings of this study reveal that financial flexibility mitigates investment inefficiency through reducing overinvestment. Financial flexibility contributes to boost a firm’s accounting and market performance. Additionally, investment efficiency and investment scale have moderating effects on the relationship between financial flexibility and firm performance. However, the influence of investment efficiency is greater than the influence of investment scale. Finally, the authors find that the direct and indirect effects of financial flexibility are stronger on market performance than accounting performance, implying that market is more sensitive to corporate financial policies.

Findings of this study have implications for scholars, decision-makers policymakers, investors and other stakeholders.

This study has its own limitations due to the sample selection issues, country context and the research model adopted by this study.

The novel contribution to the extant literature is incorporating the influence of investment scale and investment efficiency into the relationship between financial flexibility and firm performance.