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The purpose of the current study was to examine university students' knowledge, confidence and experience of popular graduate employer selection tests.

A cross-sectional self-report survey was administered to gather a sufficient number of quantitative responses from undergraduate students. A total of 241 students completed the survey with most of them being psychology students from Swansea University. Four key variables were examined: (1) students' experience, (2) confidence and (3) knowledge of selection tests and (4) their desire for more information about selection tests as part of their degree. An audit of selection tests used by the Times Top 100 graduate employers was also conducted.

Students tended to misjudge how often selection tests were used by employers, and generally lacked experience with these tests. Students' confidence in completing each test varied as a function of the selection test; however, prior experience with these tests positively predicted confidence. Additionally, over 70% of students reported a desire for further information about selection tests as part of their degree.

These novel findings suggest that students could benefit from further information about selection tests as part of their degree programme which would be of benefit to both students and universities.

These findings are, to the authors knowledge, the first to explicitly assess second- and third-year undergraduate students' knowledge, experience and confidence with popular graduate employer selection tests and demonstrate that students would like more information about these tests on their programme.

The purpose of this study is to investigate the nonlinear effects of renewable energy (RE) consumption and economic growth on per capita CO₂ emissions during the time span from 1980 to 2020.

The study uses the logistic smooth transition autoregression (STAR) model to decipher the nonlinear relationship between RE consumption, economic growth and CO₂ emissions in the Indian economy.

The estimated results confirm a nonlinear relationship between India’s economic growth, RE consumption and CO₂ emissions. The authors found that economic growth positively impacts CO₂ emissions until it reaches a specific threshold of 1.81 (per capita growth). Beyond this point, further economic growth leads to a reduction in CO₂ emissions. Similarly, RE consumption positively affects CO₂ emissions until economic growth reaches the same threshold level, after which an increase in RE consumption negatively impacts CO₂ emissions.

The study suggests that India should optimize the balance between economic growth and RE consumption to mitigate CO₂ emissions. Policymakers should prioritize the adoption of RE during the early stages of economic growth. As economic growth reaches the specific threshold of 1.81 per capita, the economy should shift to more sustainable and energy-efficient practices to limit the effect of further CO₂ emissions on further economic growth.

To the best of the authors’ knowledge, this study represents the first-ever endeavor to reexamine the nonlinear relationship between RE consumption, economic growth and CO₂ emissions in India, using the STAR model.

We take Cumulative Prospect Theory (CPT) seriously by rigorously estimating structural models using the full set of CPT parameters. Much of the literature only estimates a subset of CPT parameters, or more simply assumes CPT parameter values from prior studies. Our data are from laboratory experiments with undergraduate students and MBA students facing substantial real incentives and losses. We also estimate structural models from Expected Utility Theory (EUT), Dual Theory (DT), Rank-Dependent Utility (RDU), and Disappointment Aversion (DA) for comparison. Our major finding is that a majority of individuals in our sample locally asset integrate. That is, they see a loss frame for what it is, a frame, and behave as if they evaluate the net payment rather than the gross loss when one is presented to them. This finding is devastating to the direct application of CPT to these data for those subjects. Support for CPT is greater when losses are covered out of an earned endowment rather than house money, but RDU is still the best single characterization of individual and pooled choices. Defenders of the CPT model claim, correctly, that the CPT model exists “because the data says it should.” In other words, the CPT model was borne from a wide range of stylized facts culled from parts of the cognitive psychology literature. If one is to take the CPT model seriously and rigorously then it needs to do a much better job of explaining the data than we see here.

This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.

The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.

This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.

The purpose of this paper is to provide empirical evidence on the suitability of a Bloomberg Environmental (E), Social (S) and Governance (G) (ESG) disclosure index designed for companies from the USA and to investigate the sustainability quality and stock performance of FinTech companies.

Data from all FinTech and non-FinTech firms in the USA was acquired from Bloomberg to undertake the study and evaluate the suggested hypotheses efficiently. The final sample consists of 1,672 company-year observations from 2010 to 2019. The methodology used ordinary least squares regressions of performance metrics on the Bloomberg ESG disclosure index and its components.

The findings indicated that the Bloomberg ESG disclosure index is a valid proxy for sustainability and has a direct relationship with stock performance. Furthermore, this study suggests that non-FinTech firms outperform FinTech firms in sustainability and stock performance. The findings support stakeholder theory, which suggests that increased disclosure of ESG information will mitigate the agency problem and protect shareholders’ interests.

This study’s findings were significant because the findings emphasised ESG disclosure in FinTech and non-FinTech firms, providing information to academics, legislators, regulators, financial report users, investors, environmental unions, workers, customers and society.

This research is unique as it evaluates ESG practices in both FinTech and non-FinTech firms.

The authors analyze the association between the functional background of the compensation committee chair and CEO compensation. The analysis is motivated by the continuing debate about the reasonableness of executive pay patterns and the growing emphasis on the role of compensation committees.

The authors define three expert categories—accounting, finance, and generalist—and collect data on the compensation committee (CC) chairs of the S&P 500 firms from 2008 to 2018. The authors run an ordinary least square model and regress CEO total and cash compensation on the three expert categories.

The authors find that firms in which the CC chair has expertise in accounting, finance, and general business favor performance measures that are more aligned with accounting, finance, and general business, respectively. There is little evidence that CC chairs who are CEOs of other firms endorse more generous pay for the host CEO; the authors find some evidence that CC chairs tenure relative to the host CEO's is negatively associated with the level of the CEO's pay.

This study suggests that firms and regulators should consider the background of the compensation committee chair to understand the variations in top executive.

Companies desiring to link executive compensation to particular areas of strategy must also consider matching the functional background of the compensation committee chair with the target strategy areas. From regulatory standpoint, requiring compensation committees to operate independent of inside directors can reduce attempts by inside directors to skim the process, but a failure to also consider the impact of compensation committees' discretion over the pay-setting process can distort the executives' pay-performance relation.

This is the first study to examine the effects of the functional background of the compensation committee chair on CEO compensation.

The purpose of this study is to explore the economic impact of financial restatements by major customers on the audit opinion of their suppliers, showing that non-financial information disclosure potentially helps auditors make better assessments.

Using a sample of China’s listed firms from 2007 to 2021, the authors aim to find the relationship between customers’ financial restatements and their suppliers’ audit opinions. Heckman selection model, placebo tests and other robustness checks are used as well.

The findings reveal that customers’ financial restatements have a significant effect on the likelihood of suppliers receiving modified audit opinions. This relationship is pronounced when suppliers face a higher level of financial constraints, exhibit poorer accounting conservatism or receive more negative media coverage. Additionally, this effect occurs through increased business risk and information risk, which heightens auditors’ perceived audit risk. Moreover, the study highlights the influence of switching costs, auditor expertise and restatement severity on this relationship.

Risks originating from customers can spread along the supply chain, emphasizing the necessity for auditors to give heightened attention to both the audited firms and their customer information. Moreover, regulators should carefully consider the important impact of customer information disclosures to maximize the protection of the interests of external information users.

This study not only confirms the crucial role of customer information disclosures in annual reports for stakeholders and auditors but also contributes to the existing literature on customer–supplier relationships.

The purpose of this paper is to measure the relationship of technology acceptance model (TAM) variables (PEOU and PU) with behavioral intention (BI) and attitude in mobile and digital libraries context. This study also examines the relationship of external variables (information quality and system quality) with TAM variables (PEOU and PU) in mobile and digital libraries context.

This meta-analysis was performed through PRISMA-P guidelines. Four databases (Google Scholar, Web of Science, Scopus and LISTA) were used for searching, and the search was conducted according to defined criteria.

Findings of this study revealed a large effect size of PU and PEOU with BI. There was also a large effect size of PU and PEOU with attitude. A medium effect size was found between SysQ → PU, InfoQ → PU and SysQ → PEOU. However, there was a small effect size between InfoQ and PEOU.

To the best of the authors’ knowledge, there was no study published till the time of conducting this meta-analysis. Hence, this study fills the literature gap. This study also confirms that TAM is a valid model in the acceptance and use of technology in mobile and digital libraries context. Thus, the findings of the present study are helpful for developers and designers in designing and developing mobile library apps. It will also be beneficial for library authorities and system librarians in designing and developing digital libraries in academic settings.

By discussing the spatial spillover effect and regional heterogeneity of digital economy and green agricultural development level, this paper aims to provide countermeasures and suggestions for the better development of green agriculture in the contemporary era when digital economy is universally developed and at the same time provide development suggestions suitable for green agriculture's development characteristics and initial conditions for different regions.

This paper discusses the theoretical foundation of the digital economy and green agriculture development and utilizes panel data from 30 provinces in China from 2011 to 2018. By employing the Super-Efficiency Slack-based Measure and Malmquist-Luenberger (SBM-ML) model based on unexpected output to measure the total factor productivity of green agriculture and employing the spatial panel Durbin model to empirically test the spatiotemporal effects of the digital economy on green agriculture development from both temporal and spatial dimensions. Finally, the model is tested for robustness as well as heterogeneity.

The research findings are as follows: First, from the perspective of time effect, digital economy has a continuous driving effect on the development of green agriculture and with the passage of time, this effect becomes more and more prominent; second, from the perspective of spatial effect, digital economy has a significant positive impact on the development of local green agriculture, while digital economy has a significant negative impact on the development of surrounding green agriculture. Finally, the impact of digital economy on the development of green agriculture shows significant differences in different dimensions and regions.

As an important driver of economic growth, the digital economy has injected new impetus into agricultural and rural development. Along with the intensifying environmental pollution problems, how to influence the green development of agriculture through the digital economy is a proposition worthy of attention nowadays. This paper analyzes the relationship between the digital economy and agricultural green development in multiple dimensions by exploring the temporal and spatial spillover effects of the digital economy on agricultural green development, as well as the heterogeneity in different dimensions and in different regions and derives policy insights accordingly in order to improve relevant policies.

The aim of the paper is to determine the asymmetric impact of tourism on the deficit in the balance of payments (BOPs).

The research uses the non-linear autoregressive distributed lag (ARDL) model to investigate the asymmetric impact of tourism on Pakistan's BOPs deficit using quarterly data from 1995 to 2019.

The finding reveals that due to the positive change in tourism, the BOPs deficit decreases by 27%, although due to the negative change in tourism, the BOPs deficit rises by 2.3%. In addition, the significance of F-statistics (10.609) confirms the existence of co-integration between tourism and the deficit in the BOPs. The Wald test confirms the asymmetric association between tourism and the deficit in the BOPs over the long term.

In order to improve tourism in Pakistan, policymakers must consider the following implications. First, there is a need for an adequate infrastructure that can help the tourist. Second, the Government must maintain a stable law and order situation as a whole and particularly at tourist destinations. Finally, the Government should develop tourism-friendly policies in order to boost tourism in Pakistan.

The research provides new evidence of the impact of tourism on the BOPs using the novel non-linear ARDL (NARDL) technique. The evidence will help policymakers to develop policies to improve tourism in order to reduce the BOPs deficit.