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The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.

Risk information provides information to enable stakeholders to make informed decisions about a company. Corporate communications should be readable and unbiased so as not to hamper disclosure usefulness. This study assesses whether risk disclosures in the integrated reports are readable and unbiased.

The readability and narrative tone of South African listed companies' risk and risk management disclosures as disclosed in their integrated reports are analysed using automated software for the Top 40 JSE listed companies from 2015 to 2019.

The results show that risk and risk management disclosures are unreadable and lack any improvement in readability during the period. Additionally, these disclosures are biased toward narrative tones signalling communality and certainty.

The study adds to the literature on the readability of corporate reports, by focussing on the readability and narrative tone of risk and risk management disclosures during a period of increased scrutiny over the content of such disclosures. Also, by analysing risk disclosure and risk management disclosure separately, and by performing trend analysis to determine whether requirement changes related to content (specifically King IV) affect readability and narrative tones.

This paper aims to investigate whether managers use impression management through the presentation of non-financial information in an integrated reporting setting.

The authors performed an experiment with experienced professional controllers and part-time students enrolled in the executive master’s degree in finance and control at universities in the Netherlands. In this experiment, we manipulated the financial performance to test if managers present non-financial information differently based on the firm’s financial performance.

This study found that impression management is not applied by including or excluding non-financial key performance indicators (KPIs) in the integrated report, but by using more prominent presentation forms for positive non-financial performance and non-prominent ones for negative non-financial performance. However, the use of impression management through the presentation form decreased when the firms’ financial performance was positive. In that instance, this study noted that managers statistically significantly more often decided to present poor non-financial performance in a prominent presentation format in comparison to managers who were not aware of the financial performance.

A limitation of this paper is that the authors focused on only two impression management strategies: opportunistic/under-reporting and the presentation form. This analysis shows that the use of impression management mainly seems to occur through the presentation format. Future research could investigate other impression management strategies in an integrated reporting setting.

The results of this study are of importance for users of integrated reports, because it will provide more insight into whether firms are truly transparent in their integrated reports. Furthermore, the theoretical implication of this study is relevant to regulatory authorities, because it sheds light on the different forms of impression management used in integrated reporting and the influence of positively or negatively performing KPIs on the decisions of preparers of integrated reports.

Therefore, in this study, the authors add to prior literature by investigating the concept of impression management in an integrated reporting setting. More specifically, the authors perform an experiment and focus on different forms of impression management (the presentation format and under-reporting) through non-financial KPIs in an integrated reporting setting and link it to firm financial performance.

This paper aims to focus on academic library managers’ learning practices in the context of cooperative work supported by computational artefacts. Academic library managers’ everyday work is mainly cooperative. Their cooperation is supported predominantly by computational artefacts. Learning how to use the computational artefacts efficiently and effectively involves understanding the changes in everyday work that affect managers and, therefore, it requires deep understanding of their cooperative work practices.

Focused ethnography was conducted through participant observations, interviews and document analysis. Ten managers from a university library in Sweden participated in the research. A thematic method was used to analyse the empirical material. Computer supported cooperative work (CSCW) and work-integrated learning was used as the conceptual lens.

Five learning practices were identified: collaboration, communication, coordination, decision-making processes and computational artefacts’ use. The findings show that learning is embedded in managers’ cooperative work practices, which do not necessarily include sufficient training time. Furthermore, learning was intertwined with cooperating and was situational. Managers learned by reflecting together on their own experiences and through joint cooperation and information sharing while using the computational artefacts.

The main contribution lies in providing insights into how academic library managers learn and cooperate in their everyday work, emphasizing the role of computational artefacts, the importance of the work context and the collective nature of learning. It also highlights the need for continual workplace learning in contemporary knowledge work environments. Thus, the research generates contributions to the informatics field by extending the understanding of managers’ work-integrated learning in their everyday cooperative work practices supported by computational artefacts’ use. It also contributes to the intersection of CSCW and work-integrated learning.

This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and bottlenecks.

This paper uses a systematic literature review based on a sample of 173 OSCM field articles, collected from Scopus and Web of Science databases.

There are no single factors, such as future costs, structures or skills development, in the decision to vertically integrate operations. It is necessary to combine the vision of production costs with the perspective of governance and transaction costs. In addition, it is essential to consider the competency perspective and its impact on capability building.

Few studies have attempted to understand how vertical integration is used in terms of OSCM research themes and theories. Vertical integration can help companies face challenges and serve as a potential solution for achieving better prices, demand control and quality management.

The significant role of vertical integration mechanisms in supply chains is crucial for managers evaluating a firm's reconfiguration with more vertical operations. Policymakers interested in supporting the smoothness of vertical integration decisions in regulatory agencies play a key role as contingencies.

In times of global challenges, vertical integration is a strategy known to be more effective for firms to obtain a competitive advantage, making them more resilient.

This paper addresses gaps in the vertical integration theme and provides insights for future research development.

This research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.

We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.

Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.

The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.

Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.

By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.

The purpose of this paper is to create an automatic interpretation of the results of the method of multiple correspondence analysis (MCA) for categorical variables, so that the nonexpert user can immediately and safely interpret the results, which concern, as the authors know, the categories of variables that strongly interact and determine the trends of the subject under investigation.

This study is a novel theoretical approach to interpreting the results of the MCA method. The classical interpretation of MCA results is based on three indicators: the projection (F) of the category points of the variables in factorial axes, the point contribution to axis creation (CTR) and the correlation (COR) of a point with an axis. The synthetic use of the aforementioned indicators is arduous, particularly for nonexpert users, and frequently results in misinterpretations. The current study has achieved a synthesis of the aforementioned indicators, so that the interpretation of the results is based on a new indicator, as correspondingly on an index, the well-known method principal component analysis (PCA) for continuous variables is based.

Two (2) concepts were proposed in the new theoretical approach. The interpretative axis corresponding to the classical factorial axis and the interpretative plane corresponding to the factorial plane that as it will be seen offer clear and safe interpretative results in MCA.

It is obvious that in the development of the proposed automatic interpretation of the MCA results, the authors do not have in the interpretative axes the actual projections of the points as is the case in the original factorial axes, but this is not of interest to the simple user who is only interested in being able to distinguish the categories of variables that determine the interpretation of the most pronounced trends of the phenomenon being examined.

The results of this research can have positive implications for the dissemination of MCA as a method and its use as an integrated exploratory data analysis approach.

Interpreting the MCA results presents difficulties for the nonexpert user and sometimes lead to misinterpretations. The interpretative difficulty persists in the MCA's other interpretative proposals. The proposed method of interpreting the MCA results clearly and accurately allows for the interpretation of its results and thus contributes to the dissemination of the MCA as an integrated method of categorical data analysis and exploration.

Perceived benefits of building information modelling (BIM) have been discussed for some time, but cost–benefit benchmarking has been inconsistent. The purpose of this paper is to investigate BIM feasibility and evaluate investment worth to elucidate and develop the current understanding of BIM merit. The aim of the study is to propose a research agenda towards a more holistic perspective of BIM use incorporating quantifying investment return.

An in-depth examination of research patterns has been conducted to identify challenges in the assessment of the investment value and return on investment (ROI) for BIM in the construction industry. A total of 75 research articles were considered for the final literature review. An evaluation of the literature is conducted using a combination of bibliometric analysis and systematic reviews.

This study, which analysed 75 articles, unveils key findings in quantifying BIM benefits, primarily through ROI calculation. Two major research gaps are identified: the absence of a standardized BIM ROI method and insufficient exploration of intangible benefits. Research focus varies across phases, emphasizing design and construction integration and exploring post-construction phases. The study categorizes quantifiable factors, including productivity, changes and rework reduction, requests for information reduction, schedule efficiency, safety, environmental sustainability and operations and facility management. These findings offer vital insights for researchers and practitioners, enhancing understanding of ’BIM’s financial benefits and signalling areas for further exploration in construction.

The ’study’s outcomes offer the latest insights for researchers and practitioners to create effective approaches for quantifying ’BIM’s financial benefits. Additionally, the proposed research agenda aims to improve the current limited understanding of BIM feasibility and investment worth evaluation. Results of the study could assist practitioners in overcoming limitations associated with BIM investment and economic evaluations in the construction industry.

The proposed model has been aimed to predict stock market signals by designing an accurate model. In this sense, the stock market is analysed by the technical analysis of Japanese Candlestick, which is combined by the following meta heuristic algorithms: support vector machine (SVM), meta-heuristic algorithms, particle swarm optimization (PSO), imperialist competition algorithm (ICA) and genetic algorithm (GA).

In addition, among the developed algorithms, the most effective one is chosen to determine probable sell and buy signals. Moreover, the authors have proposed comparative results to validate the designed model in this study with the same basic models of three articles in the past. Hence, PSO is used as a classification method to search the solution space absolutelyand with the high speed of running. In terms of the second model, SVM and ICA are examined by the time. Where the ICA is an improver for the SVM parameters. Finally, in the third model, SVM and GA are studied, where GA acts as optimizer and feature selection agent.

Results have been indicated that, the prediction accuracy of all new models are high for only six days, however, with respect to the confusion matrixes results, it is understood that the SVM-GA and SVM-ICA models have correctly predicted more sell signals, and the SCM-PSO model has correctly predicted more buy signals. However, SVM-ICA has shown better performance than other models considering executing the implemented models.

In this study, the authors to analyze the data the long length of time between the years 2013–2021, makes the input data analysis challenging. They must be changed with respect to the conditions.

In this study, two methods have been developed in a candlestick model, they are raw based and signal-based approaches which the hit rate is determined by the percentage of correct evaluations of the stock market for a 16-day period.

Previous students' housing studies have neglected the need to study all-inclusive student housing and quality of services delivery among students with disability. This study explores the expectations in students' housing among university students living with disabilities (SWDs) in Ghana.

The study adopted a mixed-methods approach, involving 423 SWD selected from five public and three private universities across Ghana. Grounded on the Gap Model, the study employed exploratory factor analysis to extract factors of service quality delivery and universal building design for SWD living in off-campus students' housing.

The study uncovered that, expectations of SWD regarding building design specifications hinges more on inbuilt universal design than external building environment designs. SWD are more interested in safety, health, managerial assurances and security. In all, five factors provided a huge gap in services quality delivered by off-campus students' housing.

The Gap Model technique offers a framework that provides an insight for students' housing investors, managers, researchers and local authorities that provides an insight on the needs of SWD in student housing, thus making it possible to attain satisfactions amongst SWD.

Unlike health-related studies that deals with expectations of all-inclusive buildings for persons with disability in hospitals, this study uniquely uncovered the expectations of services delivery and building design support to SWD in the Ghanaian context.