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This article provides the first empirical study on the effects of the COVID-19 pandemic on sustainability reporting in US financial institutions using institutional, stakeholder and legitimacy theories.

The study used the independent sample t-test and Mann–Whitney U test throughout as well as OLS, random effects, fixed effects and heteroskedasticity corrected model to test the impact of the COVID-19 pandemic on sustainability reporting in the US financial sector. A sample from all listed US financial firms was used after controlling for both the Refinitiv Eikon sector classification and the NAICS sector classification.

Using U Mann–Whitney test and independent sample t-test the study revealed that the average ESG score for the pre-COVID19 period is 53% compared with 62.3% for the COVID-19 period, indicating that the sustainability reporting during COVID-19 is much higher compared with the pre-pandemic period. The findings of regression analysis also confirm that the US financial companies increased their sustainability reporting during the COVID-19 pandemic.

This study is an early attempt to look at how the COVID-19 epidemic has affected financial reporting procedures, although it is focused only on one area and other entity-related factors like stock market implications, company governance, internal audit practice, etc could have been considered.

This research offers useful recommendations for policymakers to create standards for regulators on the significance of raising sustainability awareness. The findings are crucial for accounting regulators as they work to implement COVID-19 and enforce required integrated reporting rules and regulations.

The study provides the first empirical evidence on the impact of the COVID-19 pandemic on sustainability reporting, by examining how US financial institutions approach the topic of sustainability during the COVID-19 pandemic and assessing the pandemic's current consequences on sustainability.

Purpose: This chapter examines the effect of COVID-19 on the stock market volatility (SMV) in the Colombo Stock Exchange (CSE), Sri Lanka.

Need for the Study: The study is necessary to understand investor behaviour, market efficiency, and risk management strategies during a global crisis.

Methodology: Utilising daily All Share Price Index (ASPI) data from 2 January 2018 to 31 August 2021, the data are divided into subsamples corresponding to the pre-pandemic period, the pandemic period, and distinct waves of the pandemic. The impact of the pandemic is investigated using the Mann–Whitney U test, the Kruskal–Wallis test, and the Exponential Generalised Autoregressive Conditional Heteroscedasticity (EGARCH) model.

Findings: The pandemic considerably affected CSE – the Mann–Whitney U test produced different market returns during the pre-COVID and COVID eras. The Kruskal–Wallis test improved performance during COVID-19 but did not continue to do so across COVID-19 waves. The EGARCH model detected increased volatility and risk during the first wave, but the second and third waves outperformed the first. COVID-19 had a minimal overall effect on CSE market results. GARCH and Autoregressive Conditional Heteroskedasticity (ARCH) models identified long-term variance memory and volatility clustering. The News Impact Curve (NIC) showed that negative news had a more significant impact on market return volatility than positive news, even if the asymmetric term was not statistically significant.

Practical Implications: This study offers significant insight into how Sri Lanka’s SMV is affected by COVID-19. The findings help create efficient mitigation strategies to mitigate the negative consequences of future events.

In the era of digital disruption and customer loyalty loss, it has become even more important to shape the experience journey of a firm’s stakeholders. The benefits of experience data (XD) analysis for a competitive advantage and firm performance are well proven in the business-to-customer context. Therefore, this study aims to explore the limited exploitation of XD in the business-to-business (B2B) context.

The data of 338 B2B firms is generated through computer-assisted telephone interviewing using a structured interview guideline. A Mann–Whitney U test and binary linear regression are applied to test hypotheses derived from literature.

The results suggest that XD non-collectors see XD increase efficiency, whereas XD collectors view XD strategically beyond customer data. Additionally, the successful application of XD in firms can be fostered by connecting XD with operational data through digitalised processes, strategic usage and data collection at certain defined points of time.

This study contributes to the understanding of XD perception between collectors and non-collectors and develops determinants for the successful application of XD management. Based on the results, B2B marketing executives from academics and practice can foster the implementation of XD management to improve all firm’s stakeholders’ experiences. In this way, this study contributes to the understanding of managing not only customers’ but other stakeholders’ experiences.

This review paper seeks to enhance knowledge of how pre-loading affects reinforced concrete (RC) beams under fire. It investigates key factors like deflection and load capacity to understand pre-loading's role in replicating RC beams' actual responses to fire, aiming to improve fire testing protocols and structural fire engineering design.

This review systematically aggregates data from existing literature on the fire response of RC beams, comparing scenarios with (WP) and without pre-loading (WOP). Through statistical tools like the two-tailed t-test and Mann–Whitney U-test, it assesses deflection extremes. The study further examines structural responses, including flexural and shear behavior, ultimate load capacity, post-yield behavior, stiffness degradation and failure modes. The approach concludes with a statistical forecast of ideal pre-load levels to elevate experimental precision and enhance fire safety standards.

The review concludes that pre-loading profoundly affects the fire response of RC beams, suggesting a 35%–65% structural capacity range for realistic simulations. The review also recommended the initial crack load as an alternative metric for determining the pre-loading impact. Crucially, it highlights that pre-loading not only influences the fire response but also significantly alters the overall structural behavior of the RC beams.

The review advances structural fire engineering with an in-depth analysis of pre-loading's impact on RC beams during fire exposure, establishing a validated pre-load range through thorough statistical analysis and examination of previous research. It refines experimental methodologies and structural design accuracy, ultimately bolstering fire safety protocols.

Despite the perceived benefits of implementing virtual reality (VR) training in elite sport, arguably the most important element – the perceptions of practitioners – has been largely understudied. Therefore, the present study aims to explore practitioners' perceptions of VR training in elite football and baseball, with a focus on the important factors, obstacles, perceived knowledge and practical use of the technology.

A quantitative approach measuring practitioner perceptions via an online questionnaire was adopted. Football respondents (n = 25) represented practitioners from major football leagues across the world, and baseball respondents (n = 15) represented practitioners from Major League Baseball.

Both football and baseball respondents reported that the most important factor for implementation of VR training was improvement in on-field performance (technical and tactical); whilst cost was viewed as the biggest obstacle. Both football and baseball respondents also noted that the most likely group to receive VR training would be injured and rehabilitating athletes. Mann–Whitney U tests revealed that football respondents perceived coach (p = 0.02) and executive approval (p < 0.001) as significantly greater obstacles than baseball respondents.

This research provides novel and invaluable information for stakeholders within VR regarding what the elite organisations of different sports perceive as the most important factors for implementation, as well as greatest obstacles preventing use. This information should guide future development and marketing of VR training systems in sport.

Because of the importance of having enough sleep in life and health, this study aims to determine the effect of vitamin D supplementation on sleep quality and pregnancy symptoms (primary outcomes) and side effects (secondary outcome).

In this triple-blind randomized controlled clinical trial, 88 pregnant women with gestational age of 8–10 weeks and serum vitamin D concentration less than 30 ng/ml were allocated into vitamin D (n = 44) and control (n = 44) groups by blocked randomization method. The vitamin D group received a 4,000 IU vitamin D pill, and the control group received a placebo pill daily for 18 weeks. Independent t-, Mann–Whitney U and ANCOVA tests were used to analyze the data.

The post-intervention mean (SD: standard deviation) of total sleep quality score in the vitamin D and placebo group were 1.94 (2.1) and 4.62 (1.71), respectively. According to the Mann–Whitney U test, this difference between the two groups was statistically significant (p < 0.001). The mean (SD) of pregnancy symptoms in the vitamin D and placebo groups was 23.95 (16.07) and 26.62 (13.84), respectively, and there was no significant difference between the two groups based on ANCOVA test (p = 0.56). Considerable side effects were not observed in any groups.

This study was conducted due to the contradictory results of the effect of vitamin D on sleep quality and the high prevalence of sleep disorders and pregnancy symptoms.

This work aims to investigate the current financial structure of Italian agri-food micro, small and medium enterprises (MSMEs) to understand how MSMEs face innovation challenges, which are also required to support sustainable development.

To reach the goal, an empirical longitudinal analysis is performed on a sample of Italian agri-food firms. In detail, to highlight the changes in the use of financial sources between 2013 and 2019, a descriptive ratio analysis is carried out on the data extracted by the AIDA database. In addition, statistical analyses were performed, including t-tests and U Mann–Whitney. Finally, a fixed-effects model is created to analyse the panel data. To ensure homogeneity, the sub-sectors of production and transformation are separately considered.

The financial structure analysis shows an increase in the equity percentage in the funding sources, attributable to an attempt to compensate for the reduction of banks' funding. However, even though this change has not compromised firms' profitability, the undercapitalisation of companies is still present. Therefore, more equity investments are required to support the innovation process.

The value of the present research is to highlight the choice of using new alternative financing sources instead of traditional banks' credit to implement sustainable and innovative development Italian agri-food sector (AFS). This choice is forced by reducing finance from banks and other financial institutions because of the credit crunch. This issue is even more relevant, considering that MSMEs have structural financial problems but have to fulfil the mission of pursuing innovation in the same way as large companies. Therefore, this paper expands the literature on agri-food, delving into an issue typical of MSMEs and combining agri-food with the need for innovation.

This study aims to investigate the critical success factors of digital transformation in the construction industry and identify whether the respondents' profiles influence their perceptions of critical success factors for digital transformation.

To achieve the objectives, a literature review was first conducted based on technology-organization-environment (TOE) framework. Then a questionnaire survey was carried out. A total of 86 people were surveyed in this study, mainly from the construction industry. At the level of data processing, SPSS was used for analysis. Among the main tests used were the Shapiro–Wilk test, reliability analysis, mean rank analysis, Kruskal–Wallis test and Mann–Whitney U test.

The study identified 15 critical success factors of digital transformation and found the three most important factors of digital transformation. Furthermore, respondents with different years of experience, enterprises with different sizes and different years made no difference in the perception of factors. Respondents' different occupations and types of enterprises created a bias in the perception of factors for digital transformation.

Firstly, the small sample size of the questionnaire limits the reference value of data analysis for certain groups. In addition, this study focuses broadly on construction enterprises without specifically examining different types of enterprises, thus lacking depth in its findings.

This study establishes a connection between TOE theory and the construction industry through an extensive literature review, identifying relevant factors and providing a reference for future research.

The study's results would enrich the research on digital transformation in the construction industry and provide a reference for the digital transformation of construction enterprises.

Social media (SM) is a new communication tool that substantially contribute to facilitating online hate speech (OHS). In emphasis of the question “what role can SM play in an individual’s life?”, this study aims to understand Bangladeshi university students’ personal experiences and opinions of OHSs related to SM.

The authors used an online survey method to collect data and retrieved responses from 410 students. Mann–Whitney U test, Kruskal–Wallis test and Spearman’s rank correlation analysis were used to test the hypotheses.

This study found that hate speech is a familiar term among students. Students’ political views or opinions, religion and gender have become the most targeted instruments for OHSs. Comparing students’ use of SM, the authors found that Facebook was the most used SM site to spread hate speech in Bangladesh. In terms of personal experiences, the findings indicated that 45.6% of students became victims of OHSs at least once or more times, and the majority of students tended to simply avoid OHSs. Another significant finding was that OHS has real-life effects on the students, resulting in various personal and psychological distress.

Although some research has been conducted on hate speech at the local level, to the best of the authors’ knowledge, no study has focused on the student community. To the best of the authors’ knowledge, this study is the first attempt in Bangladesh to focus on OHSs from a student’s personal viewpoint.

This paper aims to examine the perceptions of owners and accountants of small- and medium-sized entities (SMEs) on the users and their financial information needs of SME financial reporting.

Postal questionnaire surveys with owners and accountants of SMEs were used to identify users and their financial information needs. In total, 1,498 questionnaires were sent to SME owners and accountants. A total of 358 questionnaires were returned, generating 323 useable questionnaires. The management branch of stakeholder theory is used for the study which asserts that company management is expected to meet the expectations of those stakeholders who are more powerful than others.

The users of Sri Lanka SME financial information were limited to owners, banks and Department of Inland Revenue. Users and financial information needs of owners varied in relation to the size of the SME. Financial information are useful for making capital investment and planning decisions for owners regardless of the size of the SME. By sharing information with outside parties, disclosures can diminish information asymmetries between the firms and its stakeholders. The top three reasons for which owners use SME financial information are for planning purposes, estimating income tax liabilities, and taking marketing and pricing decisions.

Since the study focuses only on the views of owner-managers and accountants of SMEs, the holistic understanding of uses of SME financial information by other user groups cannot be achieved.

The results of this study provide international and local standard setters with an indication of future direction for SME financial reporting.

This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. Consequently, the findings of this paper make a valuable contribution to the work of practitioners such as local and international standards-setters and regulators who may be considering developing/revising financial reporting framework for SMEs either worldwide or in developing countries.

Although SME financial reporting has attracted enormous attention in the recent accounting literature, academic research into SME financial reporting is scant. This paper extends existing knowledge on users and their financial information needs of SMEs in developing countries. The general purpose financial reporting model and the accounting standard IFRS for SMEs in particular would not be applicable to Sri Lankan SMEs unless it modifies to reflect the financial information needs of users of Sri Lankan SME financial information.