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This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and foreign ownership.

The study uses a panel data set of 236 Vietnamese firms covering the period 2007 to 2017. Because the two main dependent variables of the COE capital and the absolute value of discretionary accruals receive fractional values between zero and one, the paper uses the generalised linear model (GLM) with a logit link and the binomial family in regression analyses. The paper uses numerous audit quality measures, including hiring Big 4 auditors or the industry-leading Big 4 auditor, changing from non-Big 4 auditors to Big 4 auditors or the industry-leading Big 4 auditor, and the length of Big 4 auditor tenure. Big 4 companies include KPMG, Deloitte, EY and PwC, whereas the non-big 4 are the other audit companies.

The study finds a negative relationship between audit quality and both the COE capital and income-increasing discretionary accruals. The effects of audit quality on discretionary accruals and the COE capital depend on the ownership levels of two important shareholders: the government and foreign investors. Foreign ownership is negatively associated with discretionary accruals; however, the effect is more pronounced in the sub-sample of state-owned enterprises (SOEs), the firms where the government owns 50% or more equity, than in the sub-sample of Non-SOEs.

To the best of the knowledge, no prior similar study exists that used the GLM with a logit link and the binomial family regression. Global investors may be interested in understanding how unique institutional settings and capital markets of each country impact the financial reporting quality and cost of capital. Further, policymakers of developing markets may have incentives to improve the quality of financial reporting and reduce the cost of capital which should result in attracting more foreign investments.

The purpose of this study is to test a model for cross-border technological acquisitions (CBTAs) focusing on the level of ownership acquired in the target firm and the acquiring firm's post-acquisition innovation performance (PAIP), with the degree of integration as a mediator, based on the dynamic capability perspective of the resource-based view. This study further concludes the role of the country-of-origin effect (COE) (when emerging economies' acquiring firms purchase technological resources from developed economies' target firms) on the success of the acquiring firms in CBTAs.

Data on CBTAs initiated by 542 acquiring firms was quantified from four high technology industries from 1995 to 2015 for the empirical investigation of the research hypotheses. Hierarchical fixed year effect negative binomial regression technique was used to analyze the proposed model for the success of CBTAs.

The analysis of the CBTAs confirmed that acquiring firms who opt for a higher level of acquired ownership strategy increase the degree of integration of the target firm's technological resource stock. The level of acquired ownership improves the PAIP of the acquiring firms; however, the degree of integration positively accelerates the relationship between the acquired ownership and the PAIP. Considering the COE, acquiring firms that initiated CBTAs from emerging economies to purchase technological resources from developed economies' targets have firm-specific technological capability holes to execute the integration, which negatively impacts the emerging economies acquiring firm's PAIP.

This study contributes to the CBTAs literature by exploring the enabling role of the degree of integration between the level of acquired ownership and the PAIP of the acquiring firms. Further, this study put forward empirics on the COE of the acquiring firms for their integrative capability to integrate the target firm's resource stock and subsequent innovation performance.

Cultural and creative industries (CCIs) have been argued to play an important role in achieving the sustainable development goals (SDGs). However, the mechanisms through which CCIs contribute to the attainment of SDGs remain underexplored. In this study, the authors adopt a network perspective to examine how the structure of a local CCI network relates to its local sustainability performance. By examining a database of 210,182 networked firms out of 1.34 million CCI firms across 294 cities in China, the authors conclude that both the scale and the density of a local CCI network improve the city’s performance in terms of attaining SDGs 8–12. The authors discuss the implications of these findings and propose future research avenues in international business.

Obstetric violence is the mistreatment of women in the setting of obstetric care, which includes preconception, medically assisted reproduction, pregnancy, childbirth and postpartum. Obstetric violence follows and perpetuates the devaluation and subjugation of women in patriarchal societies, where socio-cultural conceptions contribute to a view of the female body as faulty and deviating from the male prototype. These shape the perception that female reproductive processes require technological corrections. The medicalisation of reproductive processes and the mechanisation of a normal life event, with the threat of death and other life-changing consequences, disempower women and objectify the body and its functions.

The entrance of women into the workforce and the specialised fields, feminising care professions, failed to shift this paradigm. Female health workers are trained in the procedures instituted by dominant patriarchal structures, expressing values encoded in the professional culture and the institutions where they work. As women conform to the models they are exposed to during their training, perpetuating corporate hierarchies and practices, they act as agents and perpetrators of obstetric violence. Thus, obstetric violence also constitutes a specific type of violence against women at the hands of other women.

This chapter describes public agriculture services’ business goals, purpose, and strategy. It reinforces agriculture organizations’ fundamental bureaucratic administrative culture (Tier 1). The authors describe the influence that political appointees as leaders may play in shaping public sector cultures. The bureaucratic culture of agriculture is deconstructed, and each of the five layers is described in detail. Additionally, the authors explain why behavior is the dominant layer and the most critical starting point for understanding agriculture cultures. The public service culture (Tier 2) brings an essential element of leveling, access, and equity to the larger context. It brings the focus back to service to the people and community rather than performance. It also gives greater emphasis to the role of safety and well-being. The chapter lays out the landscape of external influencing cultures (Tier 3) in agriculture. Finally, the potential value and challenges of developing internal knowledge, learning, and collaboration (KLC) cultures (Tier 4) are explored.