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This study aims to explore the research internationalization process in Georgia, one of the post-Soviet countries. Specifically, it examines the individual-level reasons that motivate faculty at Georgian universities to engage in the process of research internationalization. It also unpacks scholars’ perspectives on the driving factors for selecting the key partners in international research.

Sixteen faculty members for this exploratory qualitative study were selected through stratified purposeful sampling from five higher educational institutions in Georgia. Participants were asked to discuss their participation in international research projects and underline the activities and events that motivated them to participate in international collaborative projects. The critical incident method was used to analyze our qualitative data collected through semi-structured interviews.

The research revealed that faculty at Georgian universities are more oriented toward collaboration with their peers from European countries and the USA. This preference is influenced by such factors as higher quality of science, higher level of freedom and autonomy, personal contacts and networks, as well as language competencies. The data also helped to unpack Georgian scholars’ individual-level rationales that were conceptualized into three domains: human capital, financial capital and physical capital.

This study is an original work conducted in Georgia. It contributes to the development of the field of internationalization of research. The three-domain conceptual framework on the individual-level rationale for internationalization can be used in future research on post-Soviet countries and beyond.

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.

For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.

The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.

This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.

This scoping review aims to (1) summarize research and design writings on residential design for adults on the autism spectrum in peer-reviewed and grey literature, (2) identify research gaps in this field and (3) understand the concept of independent living based on this literature.

A systematic search was conducted in seven databases using 47 search terms related to residence, design and autism. It was supplemented with a manual search for recommended authors and architectural websites.

A final review of 37 sources highlighted that existing residential design guidelines are supported by weak evidence due to the lack of methods for involving and limited direct contact with autistic adults. Moreover, the needs of people living or working with them tend to be overlooked. Finally, the role of independent living has received little attention in the literature on residential design for adults on the spectrum.

The findings show a need for taking on board autistic people's understanding of independent living. Future research about residential design for autistic adults should be conducted with them, in diverse housing settings, providing nuanced insight into their housing needs and those of the people around them.

This scoping review is the first to provide an overview of what is known about residential design for autistic adults with a focus on the concept of independent living.

This paper aims to develop indicators of happiness in learning of the Thai open university (TOU)'s undergraduate students.

Sampling for the study was comprised of two groups. Group I comprised eight lecturers who are experts in their disciplines and six students who were purposively sampled. The focus group was used to validate the appropriateness of the indicators. In Group II, 332 students were engaged in a multistage sampling process. The responses were analyzed using descriptive statistics, coefficient correlation, exploratory factor analysis (EFA) and confirmatory factor analysis (CFA).

The indicators of happiness in learning of undergraduate students of TOU were classified in six categories. These included satisfaction with learning environment (five indicators), learning anxiety (five indicators), satisfaction with learning (five indicators), enthusiasm to learn (six indicators), self-satisfaction (six indicators) and readiness to learn (seven indicators). The six categories explained happiness in learning of undergraduate students of TOU at the 65% and fit empirical data.

The TOU can use the indicators for the assessment of happiness in learning of its students as well as guidelines for the improvement of its student learning environments.

There have been very few studies on indicators of happiness in learning of TOU students. Most were done at the basic education level. This study disclosed the six factors affecting happiness in learning of TOU students; therefore, it should inspire and draw attention of many in the field of higher education distance learning.

The primary objective of this research is to provide evidence that there are two distinct layers of investor sentiments that can affect asset valuation models. The first is general market-wide sentiments, while the second is biased approaches toward specific assets.

To achieve the goal, the authors conducted a multi-step analysis of stock returns and constructed complex sentiment indices that reflect the optimism or pessimism of stock market participants. The authors used panel regression with fixed effects and a sample of the US stock market to improve the explanatory power of the three-factor models.

The analysis showed that both market-level and stock-level sentiments have significant contributions, although they are not equal. The impact of stock-level sentiments is more profound than market-level sentiments, suggesting that neglecting the stock-level sentiment proxies in asset valuation models may lead to severe deficiencies.

In contrast to previous studies, the authors propose that investor sentiments should be measured using a multi-level factor approach rather than a single-factor approach. The authors identified two distinct levels of investor sentiment: general market-wide sentiments and individual stock-specific sentiments.

The purpose of this study is to investigate the structure and dynamics of academic articles relating to public procurement (PP) in the period 1984–2022 (up to May). The researchers also intend to analyse how this knowledge domain has grown since 1984.

A bibliometric analysis was carried out to examine the existing state of PP research. Based on 640 journal articles indexed in the Scopus database and written by 1,247 authors over nearly four decades, a bibliometric analysis was conducted to reveal the intellectual structure of academic works pertaining to PP.

Findings reveal that PP research from Scopus has significantly increased in the past decade. Major journals publishing PP research are International Journal of Procurement Management, Journal of Cleaner Production, Journal of Purchasing and Supply Management and Public Money and Management. Results also indicate that authors’ cooperation network is fragmented, showing limited collaboration among PP researchers. In addition, results suggest that the institutional collaboration network in PP research mirrors what is commonly referred to as the North–South divide, signifying insufficient research collaboration between developed and developing countries’ institutions. According to the co-occurrence keyword network and topic modelling, PP revolves around five main themes, including innovation, corruption, sustainable and green PP, PP contracts and small and medium enterprises. Based on these results, several directions for future research are suggested.

This paper provides an increased understanding of the entire PP field and the potential research directions.

To the best of the authors’ knowledge, this study is the first-ever application of bibliometric techniques and topic modelling to examine the development of PP research since 1984 based on scholarly publications extracted from the Scopus database.

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.

The purpose of the study is to investigate the association of earnings and cash flows with stock prices and returns, and the impact of regulatory changes on the value relevance of accounting numbers.

The authors examine a sample of non-financial firms listed on the Belgrade Stock Exchange from 2005 to 2018 and use three regression models – price, return and differenced.

The authors find evidence that accounting earnings are more value relevant than cash flows. The authors also find negative relation of earnings changes with stock returns and argue that this is due to the lower persistence of negative earnings levels and changes. Finally, the authors find that the value relevance of accounting information in Serbia increases after the improvements in capital market regulation.

Given the empirical focus on a transition economy, the widespread applicability of the study is limited. The findings, however, call for more research on transition economies to better understand the functioning of capital markets and the way information from financial statements is incorporated into stock prices.

The results imply that policymakers in transition economies should improve the accounting and capital market regulation to provide better investor protection and to improve the capital market conditions.

The authors add to knowledge about the value relevance of accounting information in emerging and transition economies. The results could be of interest to standard setters in their efforts to better understand and improve the quality of accounting information in emerging and transition economies.

Follett's relational process theory illuminates key aspects of interdependence among organizations in the field of education that are essential to fostering capacities for interorganizational resilience. The article argues for the necessity of developing mutualism in systems of education as essential preparation for times of instability and crisis, as demonstrated through recent experiences with the COVID-19 pandemic.

This article provides an introduction to the relational process theory of Mary Parker Follett, a foundational theorist of organizing and administration. This theoretical review uses worked examples drawn from a collaborative, continuous improvement partnership focused on educational leadership preparation and development.

The author identifies four aspects of Follett's theory that connect most directly to collaborative, continuous improvement partnerships. These include mutualism as circular response, coactive power, embrace of difference through constructive conflict and integrating experience through learning. The article discusses how these offer an integrated framework of foundational concepts for nurturing and sustaining educational systems capable of adaptive change in the face of complex challenges.

Follett's relational process theory offers a perspective on partnering as a dynamic and evolving constellation of interactions and activity. The implications of Follett's core ideas for education resonate beyond improvement partnerships and offer guidance at all levels of educational systems seeking to orient towards an evolutionary logic.