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This study has aimed to analyse the role of innovation-sharing collaboration in the large-scale manufacturing of Covid-19 vaccination across the globe and its impact on the mortality rate of the countries where the pharmaceutical manufacturers received such innovation.

The authors have relied upon the difference-in-difference (DID) approach by utilizing the data available on public platforms such as World Health Organization (WHO) databank, organization for economic co-operation and development (OECD) data bank, istat, Indian bureau of statistics and European centre for disease prevention and control (ecdc) from 2020 to 2021 to establish the empirical inference of the analysis.

This study’s results present that after the invention and commercialization of the vaccine, the Covid-19 impact was still intact and people were dying continuously. However, it was impossible to fulfil the demand of the 7 billion population in a short time. In the light of these facts, the WHO encouraged sharing vaccine innovation with other countries to enhance production capacity. The authors found that after vaccine innovation sharing, Covid-19’s devastation slowed: the fatality rate was marginally reduced, and economic conditions started their recovery journey.

This study’s findings present that the Covid-19 vaccine played a pivotal role in tackling the Covid-19’s devastating impact on the entire world. It emphasizes the role of innovation-sharing collaborations in curtailing hazardous consequences, including the mortality rate during a crisis, and such collaborations’ impact on the countries where institutions involved in them reside.

High levels of interior water vapour lead to condensation and black mould that in turn represent significant risks to residential properties and their occupants. Beliefs about window opening are good predictors of the degree to which householders will actually open windows to purge their homes of water vapour, including water vapour that they themselves generate. The present study tested if a short information-giving intervention could enhance householders’ beliefs that foster window opening as purge ventilation and, in turn, lead to greater window opening.

Data were collected from 242 UK householders with robust psychometrically sound measures embedded in an online self-report survey that also presented the intervention information.

The intervention led participants, and males in particular, to have significantly greater concerns about condensation and mould and significantly less concerns about heat loss costs arising from opening windows, and these altered beliefs in turn predicted a greater intention to open windows in the future.

By sharing simple information, surveyors and other building professionals can help householders take the simple step of opening their windows and so reduce the threats that condensation and mould present to themselves and their homes.

This is the first study to test (1) a time-based model that predicted the intervention would have a positive effect on specific window opening attitudes and that those new attitudes would in turn affect window opening intentions, and (2) if the intervention had different effects on men and women.

This study aims to explore a new restaurant category’s development from birth to maturity, thereby explaining the rationale for category innovation strategies.

The authors conducted a qualitative case study analysis of the New Chinese-style Fusion Restaurant category’s development from birth to maturity. Thematic analysis was conducted on data collected from semi-structured interviews and textual information.

A new restaurant category’s maturation is determined by the formation of society’s shared knowledge about the category’s crucial attributes, which is an outcome of market participants’ category-related social practices. The authors develop a novel, four-stage framework for the socialized construction of this shared knowledge: a knowledge creation (KC), knowledge diffusion (KD), knowledge integration (KI) and knowledge structuralization (KS). This knowledge evolution along this KC–KD–KI–KS sequence can holistically describe the category maturation process. This framework can help understand the rationale for a restaurant category’s maturation by analyzing the interrelationships among market participants’ social practices, knowledge-related activities and market development.

This study explains how market participants’ knowledge-related activities facilitate a new restaurant category’s maturation. This can help restaurant managers cope with increasingly homogeneous competition by applying a category-innovation strategy.

This study extends product categorization research on restaurants by articulating a product category’s maturation process from a knowledge perspective.

This study investigates information flow of market constituents and global indices at multi-frequencies.

The study’s findings were obtained using the Improved Complete Ensemble Empirical Mode Decomposition with Adaptive Noise (I-CEEMDAN)-based cluster analysis executed for Rényi effective transfer entropy (RETE).

The authors find that significant negative information flows among sustainability equities (SEs) and conventional equities (CEs) at most multi-frequencies, which exacerbates diversification benefits. The information flows are mostly bi-directional, highlighting the importance of stock markets' constituents and their global indices in portfolio construction.

The authors advocate that both SE and CE markets are mostly heterogeneous, revealing some levels of markets inefficiencies.

The empirical literature on CEs is replete with several dynamics, revealing their returns behaviour for diversification purposes, leaving very little to know about the returns behaviour of SE. Wherein, an avalanche of several initiatives on Corporate Social Responsibility (CSR) enjoin firms to operate socially responsible, but investors need to have a clear reason to remain sustainable into the foreseeable future period. Accordingly, the humble desire of investors is the formation of a well-diversified portfolio and would highly demand stocks to the extent that they form a reliable portfolio, especially, amid SEs and/or CEs.

本研究擬審查多頻率的及為市場成份的信息流和全球指數。

研究人員使用基於改良完全集合經驗模態分解自適應噪聲(Improved Complete Ensemble Empirical Mode Decomposition with Adaptive Noise)的聚類分析法,取得Rényi有效轉移熵,藉此得到研究結果。

我們發現、於大部份多頻率,在持續性股票和傳統股票間有顯著的負信息流動,這會增加多樣化的益處。這些信息流大部份是雙向的,這強調了股票市場成份及其全球指數在構建投資組合上的重要性。

我們認為持續性股票市場和傳統股票市場大多為異質市場,這顯示了市場的低效率,而且這低效率的程度頗大。

關於傳統股票的實證性文獻裡是充滿了變革動力的,這顯示了它們以多樣化為目的的回報行為。這使我們對關於持續性股票的回報行為、認識變得實在太少了。於此,大量的企業社會責任的新措施不斷提醒各公司、要本著企業社會責任的理念去營運;但投資者需清晰明白他們為何需在可見的將來保持可持續性。因此,他們卑微的願望是一個較好的多樣化投資組合得以形成,故此他們高度要求股票要有組成可靠投資組合的性質和能力,特別是在持續性股票和/或傳統股票當中。

This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements.

The main analysis covers more than 4,000 large, medium, small and micro private sector entities, for which the data is obtained from the Ministry of Finance of Georgia. This paper builds an empirical model of logit/probit regression, with industry fixed and random effects to investigate the drivers of the corporate disclosure timing.

Findings suggest that the mean reporting time lag is 279 days after the fiscal year-end, that is nine days after the statutory deadline. Almost one-third (30%) of the entities miss the nine-month statutory deadline, while the timely filers almost unexceptionally file immediately before the deadline. Multivariate tests reveal that voluntarily filing entities completed the process significantly faster than those mandated to do so; audited financial statements take more time to be filed, whereas those with unqualified audit opinion or audited by large/international audit firms are filed faster than their counterparts. The author concludes that despite the overall high filing rates, the timing of corporate disclosure is not (yet) efficiently enforced in practice (but is progressing over time), whereas regulatory incentives prevail over market incentives among the timely filers.

To the best of the author’s knowledge, this is the first study that explores corporate disclosure timing incentives in the context of Georgia. This study extends prior literature on the timing of financial information from an emerging country’s private sector perspective, with juxtaposed market and regulatory incentives.

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

The research study uses a panel data set of 6,084 firm-year observations of nonfinancial firms from GCC economies from 2009 to 2022. First, the study uses an ordinary least square estimator to examine the association of firm complexity with ARL. Second, for robustness purposes, the study applies the propensity score matching technique.

This research study finds that the firms’ complexity increases ARL. Supporting the argument that auditors respond to firm complexity with increased effort, the authors find a positive relation of firm complexity with ARL. This relationship is augmented by auditor change, auditors’ tenure, auditor-qualified opinion and adoption of IFRS. In addition, the authors also find that Big-4 and audit firm industry specialization curtail the positive impact of firm complexity on ARL.

Firms in the GCC have less time to complete their audit and complex firms are likelier to have bigger ARLs. This study provided evidence regarding the curtailing effect of audit quality in GCC. Our findings suggest policymakers and reformers choose improved audit quality to reduce the possibility of larger ARL.

This study enriches the scholarship by presenting a mechanism for reducing the ARL of complex firms through higher audit quality. This study contributes to agency theory by emphasizing audit quality’s important role in emerging markets.

This study aims to assess whether non-financial corporate social responsibility (CSR) information decreases audit risk and audit scope and enables speedier completion of audit reports. The study also investigates whether institutional investors’ ownership (IIO) has an influence on the association between CSR disclosures and audit report lag (ARL).

This study uses a sample of 154 Saudi firms over 2016–2021 (837 observations) and applies ordinary least square regression to examine the study hypotheses.

This study’s results show that ARL is significantly shorter for firms with higher CSR disclosures. Furthermore, the findings show that IIO has no significant impact on the association between CSR disclosures and ARL.

This study offers new insights into how auditors respond to CSR disclosures and whether institutional investor monitoring influences the audit process in an emerging economy.

Immigration-themed children’s literature can be an important resource in the classroom, especially because some U.S. immigrant groups, including French-Canadians, have received limited curricular representation. Using the qualitative method of critical content analysis, this study aims to examine depictions of French-Canadian immigrants to the United States in contemporary children’s books.

Postcolonialism is employed as an analytical lens with special attention given to the ways immigrant characters are constructed as different from the dominant group (i.e., othering), how dominant group values are imposed on immigrant characters, and how immigrant characters resist othering and domination. Three books comprise the sample: “Charlotte Bakeman Has Her Say” by Mary Finger and illustrated by Kimberly Batti, “Other Bells for Us to Ring” by Robert Cormier, and “Red River Girl” by Norma Sommerdorf.

The findings reveal multiple instances in which French-Canadian immigrants are constructed as Other and few instances in which these characters resist this positioning, and these books reflect the real ways French-Canadians were perceived as subalterns during the mass migration from Québec to the United States between the late 19th and early 20th centuries.

This study is significant because it examines portrayals of a substantial immigrant group that has been overlooked in the immigration history curriculum. This sample of children’s books may be used to teach children the complexities of immigration history and provide a more nuanced understanding of immigration during the 19th and 20th centuries.

The study aims to evaluate the influence of capital structure decisions and asset structure on firms' performance for East African listed nonfinancial firms.

The research is descriptive and employs secondary data from the East African capital markets' websites. The generalized method of moments approach is used to estimate the relationship due to its ability to account for endogeneity problems.

The result shows that capital structure decisions and asset structure strongly influence the firms' performance. When long-term debts, short-term debts and tangible fixed assets increase, the return on total assets increases. An increase in the total debt ratio raises the return on equity (ROE). However, the increase in long-term debt lowers the ROE.

The results will help investors and potential investors decide on a financing policy that maximizes performance. Likewise, governments and other policymakers review the capital markets' frameworks to attract institutional and individual investors to the markets for financial availability and to increase profitability.

The research provides evidence on the influence of capital structure decisions and asset structure on firms' performance. Furthermore, its results contribute to firms' financing policy formulation and the corporate finance literature.

Previous research has analyzed the consequence of network stability; however, little is known about how partner type diversity influence network stability in R&D network. Based on knowledge-based view and social network theory, the purpose of this paper is to unravel the internal mechanisms between partner type diversity and network stability through the mediating role of knowledge recombination in R&D network.

The authors collected an unbalanced panel patent data set from information communication technology industry for the period 1994–2016. Then, the authors tested the different dimensions of partner type variety and its relevance in the R&D network and the mediating role of knowledge recombination through adopting the multiple linear regression.

Results indicate an inverted U-shaped relationship between partner type diversity (variety and relevance) and network stability, whereas knowledge recombination partially mediate these relationships.

From the perspective of R&D networks, this paper explores that there are the under-researched phenomena the antecedent of network stability through nodal attributes (i.e. partner type variety and partner type relevance). Moreover, this paper empirically examined the mediating role of knowledge recombination in the partner type diversity–network stability relationships. The novel perspective allows focal firm to recognize importance of nodal attributes, which are critical to fully excavate the potential capabilities of cooperating partners in R&D network.