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The sport industry, due to the great importance of intangible assets, represents a field of particular interest for the analysis of intellectual capital disclosure (ICD). However, this sector is still underexplored in the academic literature. This study aims to fill this gap by analysing the level of intellectual capital (IC) information disclosed by the most important basketball clubs on their website and the factors capable of influencing the dissemination of such information. Specifically, it examines the impact of social media visibility – in terms of number of social networks, number of posts, number of followers and internet visibility – on the ICD level.

Firstly, this study performs a manual content analysis of the websites of the top 80 European and US basketball clubs aimed at analysing the ICD level. Secondly, it provides for a regression analysis to test the impact of social media visibility on the amount of IC information disclosed.

Empirical results show a low level of ICD among the basketball clubs examined. They also demonstrate the positive impact of number of posts, number of followers and internet visibility on the amount of IC information disclosed online.

This study extends the analysis of the ICD to the sport industry, still little examined by the academic literature. In this regards, to the best of the authors’ knowledge, this is the first study to explore the ICD in the basketball industry.

Social media are emerging as the ideal channel for building one-to-many communication and disseminating intellectual capital (IC) information. Their rise is bringing out new research challenges to investigate the implications of their use. However, there needs to be more research contributions relating to the financial benefits of using social media for IC disclosure (ICD). This study aims to bridge this gap by analyzing, under the lens of signaling theory, the effect of ICD through Twitter on firm value.

This study is based on a content analysis of tweets disseminated by 262 companies aimed at examining the amount of IC information disclosed and on a regression analysis aimed at analyzing the impact of this type of information on firm value.

Empirical results show that a large ICD via Twitter favors an increase in firm value. They also demonstrate that disclosing information relating to the three IC dimensions positively affects the firm value. These findings suggest that actively and comprehensively communicating IC information via Twitter can help improve the perception and evaluation of the company by investors and other stakeholders.

This study offers empirical evidence about the financial benefits associated with using social media as disclosure tools by companies. It also enriches the literature on the relationship between ICD and firm value and consolidates the goodness of the signaling theory as an ideal theoretical perspective to frame the relationship between IC information and firm value.

This study offers important managerial implications for firms and investors. In light of the significant financial benefits, firms should use social media to disclose IC information and should seek to increase their visibility on such platforms to convey the information to a greater number of users. Investors should also heed social media when gathering IC information, combining the analysis of these platforms with that of traditional corporate documents.

This study enriches the limited literature on ICD via social media and extends knowledge about the relationship between IC information and firm value. In this regard, the originality also lies in the individual analysis of the impact of the three IC dimensions on firm value.

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The study also investigates the impact of entrepreneurial education in moderating the relationship between the need for achievement and women’s entrepreneurial success.

The study used a structured questionnaire and a quantitative research design. Data were gathered from 304 women entrepreneurs in South Africa’s Gauteng province. The data were analysed using smart partial least squares.

The results showed that innovation conviction, innovation mindset and innovation creed have positive and significant impacts on the need for achievement. It was also discovered that the need for achievement and entrepreneurial education have a positive and significant impact on women's entrepreneurial success. Moreover, the results showed that entrepreneurial education had a positive and significant moderating effect on the nexus between the need for achievement and women's entrepreneurial success.

By comprehensively examining the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and women's entrepreneurial success, this study has valuable implications for academics.

This research will add to the corpus of information on women's entrepreneurship and small business management in Africa, which is generally overlooked by academics in developing countries.

This study aims to explore how earnings management techniques are affected by corporate financial debt risk (FDR), internal control (IC) effectiveness and CEO education.

The study uses a sample from listed firms in China from 2010 to 2017, comprising different industries, including agriculture, forestry, livestock farming and fishing; mining; manufacturing; electric power, gas and water production and supply; construction; transport and storage; information technology; the real estate industry; social services; and communication and cultural. The regression analysis is used to test the hypotheses. The two-stage least squares technique is used to check for endogeneity issues.

The study finds that firms are less likely to manage real earnings when they have more robust IC and FDR. Likewise, companies with weak ICs are more likely to manipulate real earnings. Besides, the study finds an influence of CEO education on the relationship between IC, FDR and real earnings management (REM). These results can be applied to the sectors in the sample covered by the research, and the authors do not overlook the energy industry sector for the importance of its role in the economy.

There are some limitations for the researcher when performing any research, and this study is no exception. Researchers are urged to take these circumstances into consideration when generalizing or comparing the results because the methods used to calculate the measurement variables in each study may differ somewhat from those used in other research. In addition, expanding the current research design to incorporate additional nations may be an area of interest for future research and could aid in evaluating the effects of nation-specific elements (such as inflation, culture, legal systems and political considerations) on the usefulness of IC and decreasing FDR. Second, the current study focuses on the impact of IC and FDR on REM; this paper does not dissect the “black box” of IC and consider how each element affects earnings management. Future research may need to focus specifically on how effective IC would affect earnings management and precisely what IC mechanisms would discourage the management of earnings.

Helping companies listed in China to make decisions and improve investors’ vision of the results of real companies’ businesses, as well as helping management to avoid falling into debt risk and the consequent effects and manipulation of earnings.

By highlighting the significance of IC and debt risk in enhancing information quality in China, the results contribute to the body of work examining the relationship between IC, FDR and REM. In addition, this study uses a CEO’s education to moderate this link.

The purpose of this study is to determine the psychological features of providing initial psychotherapeutic assistance to victims, in particular to military servants.

Theoretical analysis of scientific works; observation of servicemen in hospital conditions; conversations with servicemen and doctors; and interviews with foreign colleagues.

As a result of theoretical and empirical research, it was found that initial psychological assistance is more effective if it is provided in a timely and comprehensive manner in cooperation with medical assistance, if the recommended exercises are performed systematically by the victim and if a certain algorithm for providing initial psychotherapeutic assistance is used.

The authors present their own algorithm for providing initial psychological assistance to military servants: psychophysiological stabilization; adjustment of emotional balance; restoration of cognitive processes and acquisition of constructive coping strategies; and formation of life meanings that provide an opportunity to survive the crisis period of life. In this paper, the authors also note the importance of providing psychological first aid to victims of extreme situations in a timely manner, which helps reduce the intensity of symptoms of acute stress disorder and reduces the likelihood of post-traumatic stress disorder.

The purpose of this study is to investigate how mock jurors’ experiences of deliberations are impacted by the defendant having a personality disorder.

This study used a qualitative approach to explore mock jurors’ experiences during the deliberations of a fictional defendant, Sarah Priest. Ten participants formed two mock juries, and each mock jury were given two case studies to deliberate. Case study one described Priest as having “Severe Personality Disorder, Borderline Pattern” whereas case study two described Priest as having “Complex Mental Health Problems”. There were no changes to the content of the case studies aside from the change in language used to describe the defendant.

An inductive thematic analysis identified two main themes relating to juror experience: “Interaction with Other Mock Jurors” and “Language as a Barrier to a Verdict”. Participants constructed that prosocial interactions with other mock jurors in the deliberations helped them make a verdict decision, but some of these interactions led to disagreements between participants due to a wide variation of opinion. Second, the different description of the defendant in each case study were constructed to have made the deliberations and decision-making difficult, but for different reasons. In case study one, a lack of knowledge surrounding BPD was the reason for this difficulty, and in case study two, participants thought that the applicability of diminished responsibility criteria were unclear, making it hard to reach a verdict.

The findings have key implications for the judicial system; common experiences can be identified and recorded to implement procedures to protect jurors from adverse experiences.

There is a lack of studies that have investigated juror experience in the UK, and the few studies available have used a quantitative methodology. The approach taken in the current study is, therefore, unique in a UK context. The findings have key implications for the judicial system; common experiences can be identified and recorded to implement procedures to protect jurors from adverse experiences.

There is limited research examining the relationship between social media and green food purchasing behaviour. In the current study, we examine the factors that affect consumers’ green food purchasing behaviour in Türkiye.

Data collected from the participants by survey method were analysed using Smart PLS 4.0 with IBM SPSS 26 and PLS to run SEM.

Our findings have revealed that from all the structural elements in the theory of planned behaviour (TPB), only attitude and perceived behavioural control contribute to consumers’ green food purchasing behaviour, while subjective norms do not contribute to consumers’ green food purchasing behaviour. Additionally, it was found that social media usage (SMU) and digital marketing interactions (DMI) have a positive and significant effect on green food purchasing behaviour. More information, experiences, opinions and recommendations on green foods in social media channels can encourage consumers to buy more green food.

This study first evaluates the applicability of the TPB model in explaining green food purchasing behaviour. This study is extended with two new factors included in the original framework of the TPB model, namely, SMU and DMI.

Overcrowding continues to afflict emergency departments (EDs), and its attendant consequences are becoming increasingly severe. The burden of the COVID-19 pandemic is further escalating the situation worldwide. One of the most critical questions is how to adequately quantify what constitutes overcrowding and determine implications for operations management in improving service efficiency. This paper aims to discuss the aforementioned.

The authors propose the time and class complexity measures for ED service systems, taking into account important patient-level and system characteristics. Using an extensive data set from a Canadian ED, the authors investigate the performance of complexity-based measures in predicting service delays.

The authors find that the complexity measure is potentially more important than some well-known crowding metrics. In particular, EDs can improve service efficiency by managing the level of complexity within a desirable interval. Furthermore, complexity exposes how the interplay between demand-side behavioral changes and supply-side responses affects operational performance. Moreover, the results suggest that arrival patterns—the number of patients of each class arriving per time and times between events (arrivals and service completions)—increase the risk of service delays more than the demand volume.

This paper is the first to provide an extensive investigation into the application of the complexity-based measure for ED crowding. The study demonstrates potential values to be gained in ED service systems if complexity measure is incorporated into their operations management decisions.