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The rapid advancement of technology has transformed the health-care industry and enabled the emergence of m-Health solutions such as health apps. The viability and success of these apps depends on the definition of a monetization model appropriate to their specificities. In this sense, the purpose of this paper is to study the mechanisms of monetization of health apps, to stablish how alternative revenues determine if a health app is to be free or paid.

Probability models are used to identify the factors that explain if a health app is free or paid.

Results show that the presence of alternative monetization mechanisms negatively impacts the likelihood of a health app being paid for. The use of personal data to customize advertising (the monetization of “privacy capital”) or the inclusion of ads on the app are alternative means of monetization with potential to decrease the likelihood of a health app being paid for. The possibility of in-app purchases has a lower negative impact on the probability of a health app being paid for. The choice of platform to commercialize an app is also a strategic decision that influences the likelihood of an app being paid for.

This work stands out for bringing together the two largest platforms present in Portugal and for focusing on the perspective of revenue and monetization of health apps and not on the perspective of downloads.

The primary purpose of this paper is to identify the so-called core authors and their publications according to pre-defined criteria and thereby direct the users to the fastest and easiest way to get a picture of the otherwise pervasive field of bankruptcy prediction models. The authors aim to present state-of-the-art bankruptcy prediction models assembled by the field's core authors and critically examine the approaches and methods adopted.

The authors conducted a literature search in November 2022 through scientific databases Scopus, ScienceDirect and the Web of Science, focussing on a publication period from 2010 to 2022. The database search query was formulated as “Bankruptcy Prediction” and “Model or Tool”. However, the authors intentionally did not specify any model or tool to make the search non-discriminatory. The authors reviewed over 7,300 articles.

This paper has addressed the research questions: (1) What are the most important publications of the core authors in terms of the target country, size of the sample, sector of the economy and specialization in SME? (2) What are the most used methods for deriving or adjusting models appearing in the articles of the core authors? (3) To what extent do the core authors include accounting-based variables, non-financial or macroeconomic indicators, in their prediction models? Despite the advantages of new-age methods, based on the information in the articles analyzed, it can be deduced that conventional methods will continue to be beneficial, mainly due to the higher degree of ease of use and the transferability of the derived model.

The authors identify several gaps in the literature which this research does not address but could be the focus of future research.

The authors provide practitioners and academics with an extract from a wide range of studies, available in scientific databases, on bankruptcy prediction models or tools, resulting in a large number of records being reviewed. This research will interest shareholders, corporations, and financial institutions interested in models of financial distress prediction or bankruptcy prediction to help identify troubled firms in the early stages of distress.

Bankruptcy is a major concern for society in general, especially in today's economic environment. Therefore, being able to predict possible business failure at an early stage will give an organization time to address the issue and maybe avoid bankruptcy.

To the authors' knowledge, this is the first paper to identify the core authors in the bankruptcy prediction model and methods field. The primary value of the study is the current overview and analysis of the theoretical and practical development of knowledge in this field in the form of the construction of new models using classical or new-age methods. Also, the paper adds value by critically examining existing models and their modifications, including a discussion of the benefits of non-accounting variables usage.

This chapter investigates pandemic impact in a variety of industries, including food, travel, education and pharmaceuticals, considering elements such as isolation, emotions and social influences, which can lead to panic buying. The goal of this research is to ascertain how COVID-19 influences the buying decisions of customers. Additionally, the study aims to identify consumer consumption trends for a spectrum of products and services, including fast-moving consumer goods (FMCGs), entertainment, pharmaceuticals, travel and tourism. A comprehensive review of different research papers is done to conclude. The papers considered are from 2020 to 2022. Different keywords are used to search the relevant papers such as ‘pandemic’, ‘COVID-19’, ‘behaviour’, ‘impulsive’, etc. TCCM framework has been applied while reviewing the articles. During the isolation, consumer behaviour moved to panic buying and stockpiling, favouring organic basics, and encouraging e-commerce, as well as economic nationalism favouring made-in-India products. This study helps in knowing the reasons for change in consumers' behaviour for different products and services due to unforeseeable situations like COVID-19 and can find possible ways to deal with them. Business owners learn about changing consumer purchasing behaviours and how to modify products. The government can change policies to improve medical tourism and social protection.

This study aims to measure the status of rural household food security across regions using multidimensional indicators. It also aims to identify the determinants of rural household food security in Ethiopia.

The study adopted descriptive and explanatory designs. It used data from the fourth wave of the Ethiopian socioeconomic survey that has 3,115 respondents. The authors constructed household food security index using variables that capture availability, access, utilization and stability dimensions of food security. The authors categorized households into relative food security groups, namely, alarming and moderately food insecure, as well as moderately and highly food secure. Beta regression model, which is widely used to analyze response variables that assume values between 0 and 1, is used to estimate the determinants of food security.

The study finds that 77.7% of rural households are food insecure. Of this, 90% are moderately food insecure. Regional variations in magnitude of food security showed that Harari, Gambella and Benshanguel Gumuz regional states are relatively better-off than other regions in Ethiopia. The study identified sex, education level, marital status, location and wealth status of households as significant determinants of food security.

This study sheds light on regional variations in multidimensional food security in Ethiopia. It thus challenged previous estimates of food security using uni-dimensional indicator. It highlighted the need for region-specific analysis of determinants and a follow up of tailored regional interventions.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0139

The current study uses an advanced machine learning method and aims to investigate whether auditors perceive financial statements that are principles-based as less risky. More specifically, this study aims to explore the association between principles-based accounting standards and audit pricing and between principles-based accounting standards and the likelihood of receiving a going concern opinion.

The study uses an advanced machine-learning method to understand the role of principles-based accounting standards in predicting audit fees and going concern opinion. The study also uses multiple regression models defining audit fees and the probability of receiving going concern opinion. The analyses are complemented by additional tests such as economic significance, firm fixed effects, propensity score matching, entropy balancing, change analysis, yearly regression results and controlling for managerial risk-taking incentives and governance variables.

The paper provides empirical evidence that auditors charge less audit fees to clients whose financial statements are more principles-based. The finding suggests that auditors perceive financial statements that are principles-based less risky. The study also provides evidence that the probability of receiving a going-concern opinion reduces as firms rely more on principles-based standards. The finding further suggests that auditors discount the financial numbers supplied by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings. This suggests potential mechanisms through which principles-based accounting standards influence auditors’ risk assessments.

The authors recognize the limitation of this study regarding the sample period. Prior studies compare rules vs principles-based standards by focusing on the differences between US generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS) or pre- and post-IFRS adoption, which raises questions about differences in cross-country settings and institutional environment and other confounding factors such as transition costs. This study addresses these issues by comparing rules vs principles-based standards within the US GAAP setting. However, this limits the sample period to the year 2006 because the measure of the relative extent to which a US firm is reliant upon principles-based standards is available until 2006.

The study has major public policy suggestions as it responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US Securities and Exchange Commission (SEC), to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the International Accounting Standards Board (IASB) Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks such as climate change.

The study has major public policy suggestions because it demonstrates the value of principles-based standards. The study responds to the call by Jay Clayton and Mary Jo White, the former Chairs of the US SEC, to pursue high-quality, globally accepted accounting standards to ensure that investors continue to receive clear and reliable financial information as business transactions and investor needs continue to evolve globally. The study also recognizes the notable public policy implications, particularly in light of the current Chair of the IASB Andreas Barckow’s recent public statement, which emphasizes the importance of principles-based standards and their ability to address sustainability concerns, including emerging risks like climate change. The study fills the gap in the literature that auditors perceive principles-based financial statements as less risky and further expands the literature by providing empirical evidence that the likelihood of receiving a going concern opinion is increasing in the degree of rules-based standards.

This study aims to assess how real income, oil prices and gold prices affect housing prices in China from 2010 to 2021.

This study uses a novel bootstrap autoregressive distributed lag (ARDL) testing to empirically analyze the short and long links among the tested variables.

The ARDL estimations demonstrate a positive impact of oil price shocks and real income on housing market prices in both the phrases of the short and long run. Furthermore, the results reveal that gold price shocks negatively affect housing prices both in the short and long run. The result can be attributed to China’s housing market and advanced infrastructure, resulting in a drop in housing prices as gold prices increase. Additionally, the prediction of housing market prices will provide a base and direction for housing market investors to forecast housing prices and avoid losses.

To the best of the authors’ knowledge, this is the first attempt to analyze the effect of gold price shocks on housing market prices in China.

The intensity of carbon emissions has led to the serious problem of global warming, and the consequences in terms of climatic disasters are gaining increasing attention worldwide. As the energy sector is responsible for most global emissions, developing clean energy is crucial to combat climate change. This study aims to examine the relationship between corporate governance and renewable energy (RE) consumption and explore the interaction between RE production and RE use.

The study adopts an econometric framework of a panel model, followed by the robustness check using alternative methods, including logit regressions. The bivariate probit model is used to analyze the interaction between the decision to use and the decision to produce RE. The analysis is based on a sample of 3,896 firms covering 45 countries worldwide.

The results reveal that appropriate governance mechanisms positively impact RE consumption. These include the existence of a sustainability committee; environmental, social and governance-based compensation policy; financial performance-based compensation; sustainability external audit; transparency; board gender diversity; and board independence. Firms with appropriate governance mechanisms are more likely to produce and use RE than others. Finally, while RE use positively impacts firm value and environmental performance, the authors find no significant effect on current profitability.

This study goes beyond previous research by exploring the impact of multiple governance mechanisms. To the best of the authors’ knowledge, this is also the first study examining the relationship between RE use and firm value. Overall, the findings suggest that RE transition requires, first of all, establishing appropriate governance mechanisms within companies.

Food service establishments and online food delivery companies use a revenue share model based on a commission rate. Because of the asymmetry of bargaining power, many food service establishments are vulnerable to a high commission rate. What is missing in the ongoing discussion about the revenue share model is the perspective of food consumers, who are the third party in the multi-sided market.

Within a willingness-to-pay (WTP) framework, we study if food consumers have preferences for the commission rate charged by food delivery companies to food service establishments. With 456 random consumers in the United States, we conduct a controlled experiment in which information is used as treatment in two groups. In the first group, the provided information only relates to the revenue share model (i.e. economic). In the second group, participants also received information about price control initiatives (i.e. economic and political).

Based on WTP-space mixed logit model results, there is a significant effect of information on preferences for the commission rate. While participants in the control group exhibited no aversion to the commission rate, participants who received treatment had a significant and negative WTP. The magnitude of the effect is estimated at -$1.08 for participants in the first treatment and -$2.28 for participants in the second treatment.

To date there is no applied research on the preferences of consumers in the online food order and delivery industry with respect to upstream conditions (i.e. commission rates).

This paper aims to examine the effect of critical mass of women managers on corporate boards on the voluntary disclosure of climate change in a developing country in which the regulations on climate change disclosure is an area of growing research interest.

This study uses logistic panel regression models with a sample of 1,001 firm-years for companies in the Borsa Istanbul 100 Index that were asked to disclose voluntary climate change indicators over the seven-year period from 2014 to 2020 through the Carbon Disclosure Project.

This paper provides evidence from an emerging country that the critical mass of women on the board has no impact on voluntary climate change disclosure. In addition, the presence of independent managers on the board was found to have a significant impact on climate change disclosure. In addition, the results show that larger companies are more likely to report their climate change activities. Large companies are more visible due to their size, are perceived by stakeholders as more polluting and are, therefore, more likely to report on the environment.

The results show that the critical mass of women on the board has no effect on voluntary disclosure of climate change. Empirical tests are still needed to strengthen the overall validity of the critical mass of at least three women on boards in Türkiye.

Despite many valuable insights provided by critical mass theory, very few studies directly address critical mass and voluntary disclosure of climate change. To the best of the authors’ knowledge, this study is the first empirical and comprehensive paper in the Turkish context evaluating critical masses and voluntary corporate climate change giving a comparison between firms listed on financial industry and nonfinancial industry.

The purpose of this study is to examine the impact of a soft facility practice in the organized retail sector. In specifics, it draws context from a security practice and assesses its effect on customers’ satisfaction and patronage in retail properties.

The research method is quantitative. The study used a survey research design with the use of a structured questionnaire for data collection. The data were collected from the head of households who purchase items in the retail shops. It applied a logistic regression model to estimate customers’ satisfaction and the effect of the current security practice on patronage.

Contrary to expectation, descriptive analysis of data shows that respondents were satisfied with the security procedure with weighted means scores (3.62, 3.74, 3.78 and 3.66) above average for bag check at exits, reconciliation of receipts with purchase, the attitude of security personnel during exit checks and time taken during exit checks. With specific reference to bag checks at the exit, logit shows that 32% were neutral while 8% were dissatisfied with the security practice. Among the dissatisfied, logit shows an odds ratio of 0.059, which implies that they are likely to verbally express their dissatisfaction with the shop. On the other hand, the chances that they would not do this are more likely with an odds ratio of 162818201.343. Further, continuous patronage (Loyalty) is strongly less likely with an odds ratio of 1.250E-22. This was corroborated by a similar odd ratio of 4.068E-11 estimated for those that would take the exit option due to the bag’s check.

The limitation of this study is that samples were randomly drawn from an unknown population of customers. However, the study was guided by Cochran (1963) to select a valid representative sample and support the reliability of the research findings.

The findings on satisfaction imply that the convenience and swiftness associated with shopping in a retail shop had been eroded by the current security facility practices which may lead to a reduction in the growth and retail sector turnover. While many dissatisfied customers would have exited if there are alternative shops with more customer-friendly security practices, the limited number of organized retail shops in the study area will prevent this from happening.

Literature on the management of facilities in real estate is quite vast; however, not much attention has been paid to the management of security in the retail sector particularly in Nigeria. This study is, therefore, novel, as it provides seminal evidence on this important topic and will serve as a reference for further research in Nigeria.