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Higher education performance is boosted through cross-border cooperation and increased transnational mobility of students. In addition, exchange students have better employability skills after staying abroad compared to the students' peers. A number of studies have investigated factors that determine whether a student studies abroad. In this study, the authors focused on the role of personality trait openness to experience and cultural intelligence (CI) in explaining Croatian students' experience with and/or intention to travel abroad for studying purposes.

The authors analyzed results from 482 students (M = 22.61, standard deviation (SD) = 2.24, 66% female), of whom 35% reported that they studied abroad or intended to study abroad. They filled in The Cultural Intelligence Scale and openness facets items from the International Personality Item Pool (IPIP-300) questionnaire.

The authors conducted a hierarchical binary logistic regression analysis and found that students who were younger, had higher adventurousness and higher motivational CI were more likely to study abroad. Results of the mediation analysis showed that the association between openness to experience facet adventurousness and intention to study abroad was partially mediated by the motivational aspect of CI.

This study contributes to the better understanding of complex interrelations between personality traits and CI in the context of higher education internationalization processes. This study offers unique insight into the mediating role CI has in the association between personality and mobility behavior.

The purpose of this study is to evaluate whether the amendments to International Accounting Standard (IAS) 39 and the introduction of International Financial Reporting Standards (IFRS) 9 enhanced the readability, and thus the quality and usefulness of risk disclosure information.

Readability analyses are performed on companies listed on the Johannesburg Stock Exchange (JSE) from 2005 to 2021. The sample period includes the period when companies disclosed information according to IAS 39 (2005–2017) and IFRS 9 (2018–2021).

The results of the analyses show risk disclosures for JSE-listed companies to be complex and difficult to understand. Furthermore, risk disclosures have become longer and less readable with the introduction of amendments to IAS 39 and the introduction of IFRS 9.

This study uses readability measures as a proxy for the complexity and usefulness of risk disclosures. The amount of utility a user of financial statements derives could be dependent on other factors such as the quality of disclosure, individual user background and perceptions.

The results have valuable implications for the various stakeholders that make use of the information contained in financial statements. Stakeholders such as regulators and standard setters should carefully assess how accounting standards change to ensure that one of the key objectives of the IASB, namely, to provide information that is relevant, reliable and understandable, is met.

The results of this study contribute to the discourse on the usefulness of companies’ risk disclosures. Though, to the best of the authors’ knowledge, this is the first study to compare the readability of risk disclosures from an emerging market perspective, the results can be applied to other countries using IFRS to assess the readability of risk disclosures.

This study examines the moderating role of information sharing on the effect of lead-time management on the performance of firms in the Zimbabwean motor industry.

Data were collected using Likert-based structured questionnaires from a sample of 105 employees in Zimbabwe. In addition, Pearson Correlation, Linear Regression and Moderation Regression analysis were employed to test the relationship between study variables.

The study found that fixed lead time, preprocessing lead time, processing lead time and postprocessing lead time significantly influence the performance of firms in the motor industry. The results also demonstrate that information sharing moderates the effect of lead-time management on firm performance in the motor industry.

Firms in the motor industry should establish long-term relationships with their suppliers and implement effective communication channels for timely and frequent information exchange regarding production schedules, inventory levels, quality standards and potential disruptions.

The current study aims to contribute to the scientific discourse on lead-time management, information sharing and performance in the motor industry. Furthermore, it extends knowledge on the performance of the motor industry in the African region.

The purpose of this paper is to present the author’s method of conservative load spectrum (LS) derivation and close-proximity LS extrapolation applying a correction for measurement uncertainty caused by too low sampling frequency or signal noise, which may affect the load histories collected during the flying session and cause some recorded load increments to be lower than the actual values.

Having in mind that the recorded load signal is burdened with some measurement error, a conservative approach was applied during qualification of the recorded values into 32 discrete load-level intervals and derivation of 32 × 32 half-cycle arrays. A part of each cell value of the half-cycle array was dispersed into the neighboring cells placed above by using a random number generator. It resulted in an increase in the number of load increments, which were one or two intervals higher than those resulting from direct data processing. Such an array was termed a conservative clone of the actual LS. The close-proximity approximation consisted of multiplication of the LSs clones and their aggregation. This way, the LS for extended time of operation was obtained. The whole process was conducted in the MS Excel environment.

Fatigue life calculated for a chosen element of aircraft structure using conservative LS is about 20%–60% lower than for the actual LS (depending on the applied value of dispersion coefficients used in the procedure of LSs clones generation). It means that such a result gives a bigger safety margin when operational life of the aircraft is estimated or when the fatigue test for an extended operational period is programed based on a limited quantity of data from a flying session.

This paper presents a proposal for a novel, conservative approach to fatigue life estimation based on the short-term LS derived from the load signal recorded during the flying session.

With the rise of the gig economy, management positions are increasingly staffed with flexible labor, so-called interim managers. They plunge into organizations for a limited period, operating in a liminal position as partly insider, partly outsider. Although several contributions to their client organizations are acknowledged, it is unknown how the interim manager’s knowledge from previous assignments is made useful in the new context under these particular working conditions. Therefore, the purpose of this paper is to increase the understanding of how the interim manager’s knowledge is transferred to the client organization while operating from a liminal position.

This paper presents an interview-based multiple case study of six interim assignments where knowledge transfer is considered a social and context-dependent process.

The findings unveil the multifaceted nature of the liminal position, which consists of task orientation, time limitation, political detachment and cultural distance. These facets contribute to knowledge transfer in terms of new shared understandings and joint interests, which in turn might create new practices that augment continuous knowledge-sharing patterns.

The results contribute to the research on flexible work arrangements by shedding light on how the liminal position, predominantly depicted as an obstacle for the individual, might facilitate knowledge transfer. Through the process of knowledge generation, it is shown how a short-term engagement might enable the organization to increase its knowledge over time.

This study identifies key facets leading to consumers' Internet of Things (IoT) adoption intention.

Applying four technology acceptance theories (theory of planned behavior, technology acceptance model, pleasure-arousal-dominance theory and technology readiness index), the author uses deductive quantitative research to develop a model, explaining IoT adoption intentions. Administrated questionnaires are distributed in Egypt among generation-Z and millennials in malls. A total of 400 questionnaires are used for hypotheses testing, applying structural equation modeling (SEM) path coefficient analysis.

Results of this study show that attitude, dominance, perceived usefulness, innovativeness and insecurity impact consumers' IoT adoption intentions; subjective norms, perceived behavior control, pleasure, arousal, perceived ease, optimism and discomfort hold insignificant impact on consumers' IoT adoption intentions.

Exploring IoT facets and how these facets impact consumers' adoption intentions, this study helps grasp technology acceptance in theory and practice, guiding scholar and practitioners (e.g. IoT developers, retailers, marketers and other field experts) to consider consumers' mindset when developing, improving and marketing IoT.

The contribution stems from the incorporation of various frameworks used to explain technology acceptance. By studying several theories jointly, the research extracts and identifies a significant set of facets (technical and psychological) to build a comprehensive theory of IoT acceptance, showing consumers' IoT adoption is not entirely similar to adoption of other past innovations. This understanding allows marketers to focus on content that needs to be promoted to boost consumers' IoT purchase plans. Future researchers could replicate the results to IoT categories (e.g. home appliances, cars, healthcare, education, sportswear, etc.) to improve external validity of the findings, among other future research opportunities.

This study investigates the relationship between the Chief Executive Officer's (CEO) overconfidence and financial reporting complexity in Iran, a context characterized by weak corporate governance and heightened managerial discretion.

The sample consists of 1,445 firm-year observations from 2010 to 2021. CEO overconfidence (CEOOC) is evaluated using an investment-based index, specifically capital expenditures. Financial reporting complexity (Complexity) is measured through textual features, particularly three readability measures (Fog, SMOG and ARI) extracted from annual financial statements. The ordinary least squares (OLS) regression is employed to test the research hypothesis.

Results suggest that CEOOC is positively related to Complexity, leading to reduced readability. Additionally, robustness analyses demonstrate that the relationship between CEOOC and Complexity is more distinct and significant for firms with lower profitability than those with higher profitability. This implies that overconfident CEOs in underperforming firms tend to increase complexity. Also, firms with better financial performance present a more positive tone in their annual financial statements, reflecting their superior performance. The findings remain robust to alternative measures of CEOOC and Complexity and are consistent after accounting for endogeneity issues using firm fixed-effects, propensity score matching (PSM), entropy balancing approach and instrumental variables method.

This study adds to the literature by delving into the effect of CEOs' overconfidence on financial reporting complexity, a facet not thoroughly investigated in prior studies. The paper pioneers the use of textual analysis techniques on Persian texts, marking a unique approach in financial reporting and a first for the Persian language. However, due to the inherent challenges of text mining and feature extraction, the results should be approached with caution.

The insights from this study can guide investors in understanding the potential repercussions of CEOOC on financial reporting complexity. This will assist them in making informed investment decisions and monitoring the financial reporting practices of their invested companies. Policymakers and regulators can also reference this research when formulating policies to enhance financial reporting quality and ensure capital market transparency. The innovative application of textual analysis in this study might spur further research in other languages and contexts.

This research stands as the inaugural study to explore the relationship between CEOs' overconfidence and financial reporting complexity in both developed and developing capital markets. It thereby broadens the extant literature to include diverse capital market environments.

International Journal of Emerging Markets (IJoEM) is a leading journal that publishes high-quality research focused on emerging markets. In 2020, IJoEM celebrated its fifteenth anniversary, and the objective of this paper is to conduct a retrospective analysis to commensurate IJoEM's milestone.

Data used in this study were extracted using the Scopus database. Bibliometric analysis, using several indicators, is adopted to reveal the major trends and themes of a journal. Mapping of bibliographic data is carried using VOSviewer.

Study findings indicate that IJoEM has been growing for publications and citations since its inception. Four significant research directions emerged, i.e. consumer behaviour, financial markets, financial institutions and corporate governance and strategic dimensions based on cluster analysis of IJoEM's publications. The identified future research directions are focused on emergent investments opportunities, trends in behavioural finance, emerging role technology-financial companies, changing trends in corporate governance and the rising importance of strategic management in emerging markets.

To the best of the authors' knowledge, this is the first study to conduct a comprehensive bibliometric analysis of IJoEM. The study presents the key themes and trends emerging from a leading journal considered a high-quality research journal for research on emerging markets by academicians, scholars and practitioners.

Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

This paper proposes socialisation processes as important for driving forward sustainability solutions.

This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.