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This study examines the causal relationship between intellectual capital and asset quality of banks in Ghana.

Using annual data extracted from audited financial statements of 24 banks from 2006 to 2015, a ratio of non-performing loans to gross loans and advances is employed to estimate asset quality growths while the value-added intellectual coefficient by Pulic (2008, 2004) measures intellectual capital. The panel-corrected standard errors estimation technique is used to estimate panel regressions with asset quality as the dependent variable.

Asset quality of banks in Ghana is generally not affected by intellectual capital. However, when intellectual capital is divided into its components, the study indicates that there are significant positive relationships between asset quality and two components of intellectual capital. Thus, structural capital and human capital efficiencies positively affect the asset quality of banks.

The findings of the study implore managements of banks to increase structural and human capital investments and efficiencies to improve asset quality. Furthermore, the results have direct implications on developments in financial markets in emerging economies.

The study analyses the link between typical intellectual capital and asset quality of banks which is yet to be empirically examined in an emerging banking market.

It has been more than 20 years since the idea of binding multinational corporations directly to international law was abandoned. Since then, concerned actors have sought to manage corporate conduct through voluntary regulation. However, little is known about the instruments produced in this regard. This study aims to understand the properties of the instruments that govern or regulate corporate social responsibility at the international level.

Systematic literature review and content analysis methods were combined to compile a list of 229 international corporate social responsibility instruments (ICSRIs) produced by intergovernmental (IGOs) and international nongovernmental (INGOs) organizations. These instruments were categorized according to an adapted classification framework.

The majority of instruments from our sample are produced by INGOs, focus on management activities and are applicable to specific industries. The most common issues addressed by the instruments are related to worker protection, human rights, governance and the environment. A limited number of instruments specify stakeholders’ involvement or feature an external orientation. Instruments rarely address issues related to product quality and safety, economic contribution or social performance.

Without a comprehensive overview, it has been difficult to develop broad-based understandings about voluntary regulation as a mechanism for controlling corporate conduct internationally. This study’s findings offer valuable insights, allowing policymakers and industry practitioners to understand the effectiveness of, and make appropriate enhancements to, ICSRIs.

By enhancing ICSRIs to address the limitations highlighted in the current study, multinational corporations can be induced into contributing more productively to the sustainable development of the societies they impact and play a greater role in the realization of the Sustainable Development Goals.

Previous research has largely concentrated on analyzing small numbers of carefully selected instruments in a conceptual or descriptive approach. In contrast, this study represents a novel approach of systematic compilation and quantitative classification for a comprehensive list of ICSRIs.

This study evaluates the mediating role of social media entertainment on social information (content) and social media performance, during the COVID-19 era.

Primary data were randomly gathered from 373 students from two top universities (public and private) in Ghana, a sub-Saharan African economy. Data analysis was achieved utilizing the partial least square–structural equation model (PLS-SEM).

Social media (SM) entertainment partly mediates the link between social media content and social media performance of students, suggesting that social media entertainment is almost indispensable in creating social media content to achieve optimum performance among tertiary students.

The use of cross-sectional data alone for this study does not give us the opportunity to observe the social media activities of respondents over a longer period. Future studies could, therefore, include longitudinal data.

The findings in this study suggest that faculties can modify their pedagogical activities to include social media and reflect some entertainment content, since it has an influence on student performance within the social media space.

SM has a great influence on students' performance socially and academically; therefore, educational stakeholders like university authorities, faculties, parents and guardians, and the government should consider social media as a tool for attaining educational goals.

The study extends the use of UTAUT2, in understanding students' learning and behavior processes, by linking antecedents of adoption to the post-adoption effect.

The paper seeks to bridge the already familiar benefits of 3D printing (3DP) to the rehabilitation of cultural heritage, still based on the use of complex and expensive handcrafted techniques and scarce materials.

A compilation of different information on frequent anomalies in cultural heritage buildings and commonly used materials is conducted; subsequently, some innovative techniques used in the construction sector (3DP and 3D scanning) are addressed, as well as some case studies related to the rehabilitation of cultural heritage building elements, leading to a reflection on the opportunities and challenges of this application within these types of buildings.

The compilation of information summarised in the paper provided a clear reflection on the great potential of 3DP for cultural heritage rehabilitation, requiring the development of new mixtures (lime mortars, for example) compatible with the existing surface and, eventually, incorporating some residues that may improve interesting properties; the design of different extruders, compatible with the new mixtures developed and the articulation of 3D printers with the available mapping tools (photogrammetry and laser scanning) to reproduce the component as accurately as possible.

This paper sets the path for a new application of 3DP in construction, namely in the field of cultural heritage rehabilitation, by identifying some key opportunities, challenges and for designing the process flow associated with the different technologies involved.

People who experience mental illness often demonstrate limited help-seeking behaviours. There is evidence to suggest that media content can influence negative attitudes towards mental illness; less is known about how media impacts help-seeking behaviours. The purpose of this study is to identify if media plays a role in people’s decisions to seek help for their mental health.

The databases Academic Search Complete, CINAHL Plus with Full Text, MEDLINE, APA PsycArticles, APA PsycInfo, Social Sciences Full Text [H.W. Wilson] and Soc Index were systemically searched for papers in the English language that investigated the link between media and help-seeking for mental illness.

Sixteen studies met eligibility criteria. There was some evidence to suggest that various forms of media – including video and online resources – can positively influence help-seeking for mental health. Print media had some limited effect on help-seeking behaviours but was weaker in comparison to other forms of media. There was no evidence to suggest that media discourages people from seeking help.

This review identified that, given the heterogeneity of the included papers, and the limited evidence available, there is a need for more focused research to determine how media impacts mental health-related help-seeking behaviours.

This paper explores the historical roots of accounting for biodiversity and extinction accounting by analysing the 18th-century Naturalist's Journals of Gilbert White and interpreting them as biodiversity accounts produced by an interested party. The authors aim to contribute to the accounting history literature by extending the form of accounting studied to include nature diaries as well as by exploring historical ecological accounts, as well as contributing to the burgeoning literature on accounting for biodiversity and extinction accounting.

The authors’ method involves analysing the content of Gilbert White's Naturalist's Journals by producing an 18th-century biodiversity account of species of flora and fauna and then interpretively drawing out themes from the Journals. The authors then provide a Whitean extinction account by comparing current species' status with White's biodiversity account from 250 years ago.

This paper uses Gilbert White's Naturalist's Journals as a basis for comparing biodiversity and natural capital 250 years ago with current species' status according to extinction threat and conservation status. Further the paper shows how early nature diary recording represents early (and probably the only) forms of accounting for biodiversity and extinction. The authors also highlight themes within White's accounts including social emancipation, problematisation, aesthetic elements and an example of an early audit of biodiversity accounting.

There are limitations to analysing Gilbert White's Naturalist's Journals given that the only available source is an edited version. The authors therefore interpret their data as accounts which are indicative of biodiversity and species abundance rather than an exactly accurate account.

From the authors’ analysis and reflections, the authors suggest that contemporary biodiversity accounting needs to incorporate a combination of narrative, data accounting and pictorial/aesthetic representation if it is to provide a rich and accurate report of biodiversity and nature. The authors also suggest that extinction accounting should draw on historical data in order to demonstrate change in natural capital over time.

Social implications include the understanding gleaned from the authors’ analysis of the role of Gilbert White as a nature diarist in society and the contribution made over time by his Journals and other writings to the development of nature accounting and recording, as well as to one’s understanding and knowledge of species of flora and fauna.

To the authors’ knowledge this is the first attempt to analyse and interpret nature diaries as accounts of biodiversity and extinction.