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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 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.

Despite the potential for research institutes to advance interdisciplinary research on university campuses, There have been few studies on how interdisciplinary research centres integrate multiple disciplines in practice, how they influence the collaborative behaviours of scientists and how they establish collaborative communities. This study aims to provide a deeper understanding of how interdisciplinary research is being enabled at research institutes and offers signposts for how research institutes can further embed interdisciplinarity within their units.

Within this study, 30 interviews were conducted with leadership and faculty within 4 sustainability research institutes in the USA exploring how research institutes support interdisciplinary research within their units. A thematic analysis on the interview data revealed themes on how research institutes are enabling interdisciplinary research within their organisations and universities.

The study highlights eight themes on how research institutes are, and can further, enable interdisciplinary research within their organisations and universities. Some of the themes are fully implemented within the research institutes, whilst others are more aspirational and highlight where institutes can create additional capability and capacity for interdisciplinary research within their units and universities.

Whilst the study is limited to four major sustainability research institutes the findings will be applicable to all research centres and institutes attempting to create interdisciplinary research environments.

The study will be of particular interest to research institutes and university leadership who wish to cultivate a deeper culture of interdisciplinary research within their organisations.

The advancement of inter- and transdisciplinary research within universities are seen by many academic institutions, expert groups and funding bodies as essential for solving wicked problems and grand challenges facing society. The findings of this paper will help universities increase their capacity for interdisciplinary research.

There are few comparable publications in terms of methodology, approach and focus on research institutes.

This paper examines the relationship between poison pills, real earnings management and initial public offering (IPO) failure.

The authors sampled 2,997 IPO firms that went public during 1993-2015.

The authors find that IPO firms manipulate earnings upward using real earnings management. The authors also find that IPO firms exhibiting a higher level of real earnings management have a higher probability of IPO failure. In addition, the authors find that weak shareholders' governance is positively associated with IPO failure.

These results suggest that poor governance structures in failed firms open the door to manipulating real activities and increasing operational risk.

The study findings are of most significant interest to potential investors and other stakeholders affiliated with a firm going public, an auditor, an underwriter, the lawyers who consult with the firm and employees or executives who might consider joining that firm.

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments in scholarly research, standard setting and practice over the past 20+ years to outline the future challenges for research into accounting for intangibles.

We conducted a literature review to identify past developments and link the findings to current accounting standard-setting developments to inform our view of the future.

Current intangibles accounting practices are conservative and unlikely to change. Accounting standard setters are more interested in how companies report and disclose the value of intangibles rather than changing how they are determined. Standard setters are also interested in accounting for new forms of digital assets and reporting economic, social, governance and sustainability issues and how these link to financial outcomes. The IFRS has released complementary sustainability accounting standards for disclosing value creation in response to the latter. Therefore, the topic of intangibles stretches beyond merely how intangibles create value but how they are also part of a firm’s overall risk and value creation profile.

There is much room academically, practically, and from a social perspective to influence the future of accounting for intangibles. Accounting standard setters and alternative standards, such as the Global Reporting Initiative (GRI) and European Union non-financial and sustainability reporting directives, are competing complementary initiatives.

Our results reveal a window of opportunity for accounting scholars to research and influence how intangibles and other non-financial and sustainability accounting will progress based on current developments.