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This study aims to investigate the moderating effect of external financing needs on the relationship between the disclosure level of integrated reporting (IR) and firm value using evidence from Egypt.

This study uses a panel regression analysis for a matched sample of 50 companies listed on the Egyptian Stock Exchange (EGX), specifically from EGX100. The sample covers four years (2017–2020). The current study uses content analysis to measure IR and Tobin’s Q as a proxy for firm value.

The findings reveal a significant positive relationship between the disclosure level of IR and firm value. In addition, the authors find that external financing needs moderate the relationship between IR and firm value. It is concluded that the higher the disclosure level of IR content, the higher the firm’s value, and that this relationship strengthens in firms with high needs for external financing.

Several practical implications can be derived from the results of the current study. Policymakers and regulators can impose mandatory requirements for IR in Egypt. It also opens new insights for board members, managers, analysts and auditors in forming financing decisions based on annual reports.

The present study has a novel insight from a developing country and significant contributions to the extant literature. The study provides empirical evidence from an emerging economy and an insight into how external financing can be used for firms with different levels of IR. It also provides a comprehensive disclosure index to estimate the level of IR.

This paper aims to explore the nexus between corporate governance, competition and earnings management (EM) in Asian emerging economies.

The authors used a sample of 116 banks from 10 Asian emerging economies from 2010 to 2021. To measure corporate governance, the board size, chief executive officer duality and ownership concentration are used. Competition is captured with Herfindahl-Hirschman Index (HHI) and Lerner index (LI). Although earning management is measured through discretionary accruals. The authors use fixed effect regression for hypothesis testing. However, dynamic panel system generalised method of moments estimation is used to confirm the robustness of the results.

The authors find that corporate governance and competition are significantly related to earning management practices of banks in emerging Asian economies. The authors report similar outcomes with both estimation methods verifying the reliability of results.

The findings of the study have implications for corporate regulatory authorities, management and investors in the Asian emerging economies. Banks in the Asian emerging economies need to pay more attention to factors such as governance and competition to avoid EM.

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

The purpose of this study is to address the issue of customer engagement faced by the hospitality industry. By employing the Stimulus–Organism–Response (S-O-R) model and engagement theory, this study investigates the influence of social media marketing (SMM) and consumers' perceived innovativeness on customer engagement. Additionally, it explores the mediating role of customer satisfaction. Lastly, it examines the moderating effect of service convenience between customer satisfaction and customer engagement.

This study is quantitative in nature. Data were collected through surveys using a three-wave time-lagged design from 564 consumers of various restaurants.

The findings reveal that SMM did not directly impact customer engagement; however, it showed a full mediation through customer satisfaction. Perceived innovativeness showed a significant relationship with customer engagement both directly and indirectly. Service convenience also showed significant moderation.

The study is useful for the hospitality managers and the restaurant industry as a whole in facilitating memorable customer experiences in order engage them for longer time periods. This study would also help give other firms in the service sector a direction to better engage with their customers.

This study by investigating the unique framework produces the useful information for hospitality managers, policy makers and contributes to the body of knowledge from a developing country's perspective. Testification of S-O-R model and engagement theory are also significant theoretical contributions.

This paper aims to provide an exemplary application of an indicative post-occupancy evaluation (POE) on an organizational multistorey residential apartment building.

This research comprises of mixed qualitative and quantitative approaches. The methodology commences with a review of the recent literature, identification of performance elements, conduct of walk-through, distribution and collection of users' surveys and the development of short and long-term recommendations, where an adequate sample of users were approached for conducting a focus group interview session.

The research identifies 74 performance elements that were clustered into technical, namely (thermal, acoustic and visual comforts, indoor air quality and safety and security), functional, namely (design adequacy, finishing, furnishing, fittings and equipment and building surroundings) dimensions and behavioral, namely (apartment building attributes and managerial and logistical support). The questionnaire survey aimed to solicit users' opinions upon the occupied case study residential facility.

The research identifies areas of occupants' satisfaction and dissatisfaction in a typical multistorey residential building, as a part of a community housings for a mega organization, located in Saudi Arabia. The identification of these areas serves as a lesson learned for future developments, design considerations and implications. Hence, improving the well-being and comfort of its employees.

This study aims to explore the opinions of Built Environment Professionals (BEP) on the usage of fourth-generation digital technologies in the construction industry.

This study adopts a qualitative research approach and conducts semi-structured interviews with Black, Asian and Minority Ethnic (BAME) professionals to explore the adoption and utilisation of fourth-generation digital technologies in the construction industry. The semi-structured interviews allowed the participants to elaborate on their experiences, and thematic analysis was employed to identify and analyse significant themes related to the topic.

Accounts from BAME construction professionals reveal that the increased popularity of fourth-generation digital technologies, also known as Industry 4.0 technologies, does not necessarily result in increased usage. This is because many of these new technologies have not been embraced and are unpopular in certain circles. A more significant revelation is the impact of BAME community settings on determining the career pathways of most individuals, which often do not support the construction or digital technology pathways within the construction industry.

Research targeting ethnic minorities may not necessarily yield a large response due to the sensitivity of the issues raised. However, conducting a nationwide research with a larger sample size drawn from various locations in the UK could achieve more robust findings and uncover additional issues. Meanwhile, the results of this research can serve as a framework for more extensive investigations.

The research offers valuable recommendations to industry and academia regarding the need to address the specific challenges faced by the BAME community in terms of digital technology adoption. These issues are often overlooked in most discussions about digital technology.

The study provides critical recommendations that are relevant to Further and Higher Education (HE) institutions, industries, construction organisations, government bodies, etc. Recommendations include a call for collaboration between educational institutions, industry partners and local communities to facilitate awareness and orientation programmes within the community.