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The purpose of this paper is to add to the understanding of the monitoring role of multiple large shareholders (MLS) by examining their impact on the informativeness of firms' earnings.

The paper uses regression models that relate earnings to stock returns for a sample of 402 French publicly traded firms covered during 2003‐2007.

The paper shows that earnings informativeness is significantly positively related to the owner's ultimate cash flow rights. Consistent with the alignment effect, stock ownership aligns management and shareholders interests which reduces managers' incentives to manipulate accounting information. It also finds that earnings informativeness is significantly negatively related to the excess control of the ultimate controlling shareholder. This result supports the entrenchment effect and suggests that controlling shareholders have greater incentives to obscure accounting figures when expropriation is likely. Finally, control contestability of the largest controlling shareholder mitigates information asymmetry problems thereby enhancing earnings informativeness.

The findings stress the importance of MLS in enhancing internal monitoring and mitigating agency costs. Because France is characterized by a weak legal system, highly concentrated ownership structures and excess control, the results provide valuable insights to mitigate extreme agency problems.

The paper adds to the literature on corporate governance and the quality of accounting information by investigating strategic interactions between various blockholders and their impact on earnings informativeness. The study complements prior studies on the monitoring role of MLS by demonstrating that both their presence and control size translate into significantly greater earnings informativeness.

The purpose of this paper is to highlight how future teaching in business schools will probably take place in an online (here called 24/7) classroom, where culturally diverse e‐learners around the globe meet. Technologies such as iPhone, iPad and a variety of social media, to mention but a few, give management learners of any age easy 24/7 access to information. Depending on the quality of the materials and the competences and cross‐cultural sensibilities of the teachers and trainers, this information may support the progress of e‐learning in business schools. At the same time, easy online access to knowledge and educational structures is not, in practice, equally available yet across cultures, and this will be documented with comparative cases from the Arab world and African learning communities.

This article contributes to multicultural education by identifying various barriers in the online management classroom. It combines theories from educational and cross‐cultural leadership studies, as well as e‐learning studies.

The outcomes of this analysis show how technical, language and cross‐cultural barriers still hinder particular adult learners to benefit from the “24/7 business school”. It is concluded that by understanding and serving a wide range of culturally diverse e‐learners in business schools, the stewardship role of the business school teacher is key.

The interplay between technical, language and cultural barriers in the online business school is rarely reflected upon. It is the intention of the authors to trigger a broad discussion process by focusing on culturally diverse management learners and by connecting with innovative educational insights across histories and cultures.

Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by international donors in the aftermath of the Beirut Port Blast in August 2020, in order to examine the effectiveness of its inclusive decision-making architecture, as well as its institutional building and legislative reform efforts.

The paper uses the case study approaach and relies on two original data sets compiled by authors, using desk reviews of academic literature and secondary data, in addition to 24 semi-structured expert interviews and participant observation for two years.

The aid platform appears innovative, participatory and effectively functioning toward recovery and reform. However, in practice, the government dismisses CSOs, undermines reforms and dodges state building, whereas the 3RF is structured in incoherent ways and operates according to conflicting logics, generating inertia and pitfalls that hinder effective participatory governance, prevent institutional building, and delay the making of projects.

The research contributes to critical scholarship as it addresses an important research gap concerning disaster aid platforms’ institutional design and governance that are under-studied in critical disaster studies and political studies. It also highlights the need for critical disaster studies to engage with state theory and vice-versa.

The research contributes to evaluations of disaster recovery processes and outcomes. It highlights the limits of disaster aid platforms’ claims for participatory decision-making, institutional-building and reforms.

The paper amplifies critical disaster studies, through the reflexive analysis of a case-study of an aid platform.

Even though sustainable entrepreneurship has increasingly received researchers’ attention in recent years, the topic remains rather under-researched in natural resources’ rich Gulf countries such as Oman. Hence, this paper aims to fill this gap in the literature and, to the best of the authors’ knowledge, is one of the first attempts to assess the state of sustainable entrepreneurship development in Oman from a multi-stakeholder perspective.

This paper uses a qualitative research approach where in-depth semi-structured interviews were undertaken with 12 respondents representing relevant stakeholders of sustainable entrepreneurship development in Oman. The interviewees included four sustainable entrepreneurs, four policymakers and four educationists representing entrepreneurial skills development institutes in Oman.

This papers’ findings highlight that despite some positive improvements, several critical challenges remain, which hinder sustainable entrepreneurship development. The authors further found the role of FinTech to be critical in this concern by all stakeholders, though its usage and acceptance remain low. Also, the costs associated with the post-carbon (sustainable) economy and different profitability evolution have resulted in a slow change in the policy development in this concern. From an educational (skills development) perspective, a lack of context-specific training programmes and culture-based hesitations appeared to be hindering achieving sustainable entrepreneurship possibilities in Oman. The nascent entrepreneurial ecosystem, bureaucracy and lack of human capital (attraction as well as retention) appeared to be significant challenges for entrepreneurs. Finally, the findings highlighted the need for cross-sector collaboration with clear benchmarks for effective policy development concerning sustainable entrepreneurship in Oman.

To the best of the authors’ knowledge, this paper is the first academic study explicitly highlighting the state of sustainable entrepreneurship in Oman by incorporating the development initiatives as well as the major challenges in the analysis. Secondly, this study is also a pioneering work specifying the interlinkage between financing (FinTech), policy initiatives and skills development and the development of a sustainable entrepreneurship ecosystem in an under-researched context of Oman. Finally, the transition to a sustainable economy is challenging in natural resources’ dependent economies like Oman, as it needs to be supported by the mindset change in the larger society (legitimacy). In this concern, this paper, to the best of the authors’ knowledge, is one of the first academic endeavours to also specify the role of legitimacy from the perspective of different stakeholders (and larger society) for sustainable entrepreneurship development in such contexts.

The purpose of this paper is to present the results of a semi-experimental study conducted over a period of two years of five degree programmes using a web-based personal tutoring system to enhance learner engagement and students’ self-efficacy, towards using personal development planning (PDP) e-portfolios.

The study adopts a semi-experimental approach using quantitative methods utilising a pre- and post-test design in the form of a general self-efficacy questionnaire inventory.

The study investigated the extent to which using a virtual learning environment web-based personal tutoring system (VLE WBPTS) can impact positively on the learners’ self-efficacy of the students’ undertaking a degree programme which promotes engagement with PDP e-portfolios.

More empirical research is required to establish whether PDP and e-portfolios have a positive effect on students’ perceived self-efficacy. Further testing is required to establish whether the VLE WBPTS can have a positive effect on other beneficial elements associated with PDP and e-portfolio usage such as students: learning styles, learner conscientiousness, reflective thinking and effective learner skills.

The introduction of interventions that involve the utilisation of a VLE WBPTS may have a more significant impact and yield positive results when the period of usage is extended beyond the initial period of six weeks to a minimum period of 12 weeks.

This study was one of few studies to use a pre/post-test design to collect and analyse empirical data about whether a VLE WBPTS can have a positive effect on students’ self-efficacy towards using PDP e-portfolios.

The purpose of this study is to investigate the current construction progress monitoring (CPM) process in relation to the contractual obligations, how project management teams carry out this activity in the field and why teams continue to adopt the current method. The study aims to provide a comprehensive understanding of the current monitoring process and its effectiveness, identify any shortcomings and propose recommendations for improvements that can lead to better project outcomes.

The study conducted semi-structured interviews with 28 construction management practitioners to explore their views on contractual requirements, traditional progress monitoring practices and advanced monitoring methods. Thematic analysis was used to identify existing processes, practices and incentives for advanced monitoring.

Standard construction contracts mandate current progress monitoring practices, which often rely on manual, document-centric and labor-intensive methods, leading to slow and erroneous progress reporting and project delays. Key barriers to adopting advanced tools include rigid contractual clauses, lack of incentives and the absence of reliable automated tools. A holistic automated approach that covers the entire CPM process, from planning to claim management, is needed as a viable alternative to traditional practices.

The study's findings can inform researchers, stakeholders and decision-makers about the existing monitoring practices and contribute to enhancing project management practices.

The study identified contractually mandated progress monitoring processes, traditional methods of collecting, transferring, analyzing and dispensing progress-related information and potential incentives and points of departure towards technologically advanced methods.

The purpose of this study is to assess the impact of the shadow economy on three sustainable development indicators while considering the moderating effect of the governance quality, and to highlight the non-linearity of the considered relationship.

A sample of 82 countries covering the period from 1996 to 2017. The dynamic first-differenced generalized method of moments (FD-GMM) panel threshold model is implemented to control for non-linearity.

The shadow economy hinders sustainable development in countries with low-governance quality, while the opposite result holds in countries with high-governance quality. The critical thresholds triggering the switch from one regime to another vary across the sustainable development indicators. Boosting growth requires enhancing the legal system and the economic dimension of governance, while promoting environmental quality requires the implementation and enforcement of specific environment-friendly regulations.

The study addresses non-linearity and the moderating effect of governance quality. The use of six governance indicators allows to gauge the ability of each governance dimension to curb the negative effects of the shadow economy. Considering the three objectives of sustainable development allows to identify specific policy recommendations for each of them.

Few studies have explored the work challenges and career barriers faced by women in the Kingdom of Saudi Arabia (KSA). Drawing on Institutional Theory, the purpose of this paper is to explore the experiences of employed Saudi women through in-depth interviews.

The paper employs a phenomenological qualitative approach drawing on 12 in-depth semi-structured interviews with Saudi women.

The findings reveal a significant number of prominent societal and organizational structural and attitudinal barriers to the advancement of Saudi women in paid employment. Among others, these barriers include a lack of mobility; the salience of gender stereotypes; gender discrimination in the workplace; limited opportunities for growth, development, and career advancement; excessive workload caused by a lack of family-work balance; and gender-based challenges related to dealing with pregnancy.

Despite the contributions of this study, it also has limitations, particularly the convenience sampling approach and the focus on the KSA. The small sample size means that the findings cannot be generalized to all women employed in Saudi Arabia and should be generalized within Saudi Arabia and other Arab societies only with caution.

The paper contributes to the understanding of work challenges and barriers of Saudi women in the workforce. It provides fresh insights to the issues surrounding women in Saudi Arabia and the need to address them in order to provide support for their career advancement.

The purpose of this paper is to complement organizational diffusion research by illustrating influence of factors specific to collective adoption process, which has received limited focus in diffusion research. The research question is how do different actors perceive attributes of innovation and how does that influence the process towards initial adoption of a new technology?

Owing to limited prior research and need to assess multiple innovation variables, the paper employs an inductive case study. Uses Rogers' five main perceived attributes of innovation as an analysis framework and functional actors as a unit of analysis. Two cases with early stage companies commercialising new, differentiating technologies to global, established value networks. Key actors influencing the adoption of the technologies interviewed.

The paper illustrates how actor characteristics and perceptions of innovation attributes are interrelated; perceptions of different functional actors on innovation attributes differ, both gating and advancing the adoption process for innovations; and the actors' differing perceptions and the resulting interaction influence the duration and outcome of adoption process.

Non‐traditional methodology in diffusion research leading to larger interpretation of the findings, but enabling assessment of multiple variables and their interrelations not captured with traditional approaches. Areas for further research: generalizable patterns in interrelation between actors' functional roles and perceptions of innovation attributes as well as evolution of perceptions during collective adoption process.

Innovation providers need to identify both the parties gating and advancing the innovation as well as their underlying motivations. They need to ensure sufficient interaction between themselves and the actors and among the actors to leverage the positive momentum to overcome the resistance towards innovation.

The paper addresses the organizational diffusion research critique of, e.g. Frambach, of Damanpour, and of Wejnert on insufficient attention being paid to actor level characteristics and their influence on diffusion as well as interaction of different variables. The paper empirically illustrates how factors specific to collective adoption influence the process towards adoption.

Java is a useful tool but with drawbacks. Now a company launched at the crest of the Java wave has announced its first products which look like being Java's Next Big Step. Marimba (http://www.marimba.com) was founded in February this year by four members of the original Java development team at Sun Microsystems: Kim Polese, Arthur van Hoff, Jonathan Payne and Sami Shaio. The first fruits of this new company are Castanet and Bongo.”