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The purpose of this paper is to examine whether investors’ sentiment affects accruals anomaly across European countries.

The authors estimate the model using Fama–MacBeth regressions. The sample includes 54,572 firm-year observations for 4,787 European firms during the period 1994–2014.

The authors find that investors’ sentiment influences accruals mispricing across European countries. The effect is pronounced for stocks whose valuations are highly subjective and difficult to arbitrage. The cross-country analysis provides evidence that sentiment influences accruals anomaly in countries with weaker outside shareholder rights, lower legal enforcement, lower equity market development, higher allowance of accrual accounting and in countries where herd-like behavior and overreaction behavior are strong.

The findings suggest the generalizability of the sentiment-accruals anomaly relation in European countries characterized by different cultural values, levels of economic development and legal tradition.

The findings suggest to caution individuals investors. These investors would be wise to take into account the impact of sentiment on the performance of their portfolio. They must keep in mind that periods of high optimism are accompanied by a high level of accruals and followed by low future stock returns.

The research supplements previous American studies by showing the significance of the level of sentiment in understanding the accruals anomaly in Europe. Hence, it is important for future studies to consider investor sentiment as an important time-series determinant of the accruals anomaly, particularly for stocks that are hard to value and difficult to arbitrage.

The aim of this study is to systematise the entrepreneurial coaching (EC) literature by understanding how the phenomenon has been investigated along four dimensions inspired by Gartner’s (1985) conceptualisation of entrepreneurship: entrepreneurial process, context, target and outcomes. In so doing, this study will provide a frame of its multifunctional role and identify relevant gaps and suggestions for future research.

We conducted a systematic literature review to collect existing works on EC. We analysed 85 selected papers with a qualitative content analysis that allowed us to highlight relevant research themes for the entrepreneurial process, context, outcomes and target.

Our results demonstrate that EC has a multifunctional role in entrepreneurship that can be summarised in five different typologies, depending on the stage of the entrepreneurial process in which it is applied, the context, the target and the outcomes.

As one of the first attempts to systematise studies on EC, this work extends previous conceptualisation of EC by detailing different typologies of this intervention, thereby contributing to reduced fragmentation and conceptual ambiguity.

The purpose of this study was to investigate the inhibitive action of some green leaves on Monel 400 alloy in acidic media.

Green leaves of Mespilus japonica, Ricinus communis L and Vitis vinifera were immersed in methanol solutions, separately, and filtrated after 48 h of immersion; the obtained filtrates were examined as corrosion inhibitors of Monel 400 alloy in hydrochloric acid solution (1.0M HCl). The performance of these inhibitors was evaluated using electrochemical impedance spectroscopy and potentiodynamic polarization. The effect of temperature on corrosion behavior of Monel 400 was also studied.

The results obtained showed that all tested inhibitors performed as good corrosion inhibitors. The inhibition process is attributed to the adsorption of the inhibitors on Monel surface. The adsorption behavior was found to follow Langmiur isotherm. The inhibition efficiencies of extracts increased with increasing the concentration of each inhibitor and deceased with increasing the temperature.

Practical implication These inhibitors could have application in industries where hydrochloric solutions were used to remove the surface impurities of Monel 400.

This paper helps to find new corrosion inhibitors that are safe and eco-friendly.

Corrosion and corrosion inhibition of alloyed zinc electrode were investigated in neutral chloride solution using electrochemical techniques. The purpose of this study is to study the corrosion inhibition of acetanilide and para hydroxy acetanilide as organics inhibitors for corrosion control of alloyed zinc electrode in NaCl 3 per cent solution.

A volt lab PGZ 301, assembled using alloyed zinc working electrode, a platinum counter electrode and a saturated calomel electrode as the reference electrode, was used in the experiment. This research was conducted using potentiodynamic polarization and electrochemical impedance spectroscopy techniques.

Acetanilide, para hydroxy acetanilide and their mixture provided inhibitions efficiencies of 88 per cent at 40 ppm, 87 per cent with 80 ppm and 99.86 per cent with (40 ppm AC + 80 ppm PHA), respectively. The study also discusses the corrosion inhibition mechanism of the protective layers. The adsorption of acetanilide and para hydroxy acetanilide on metal surface obeyed Langmuir’s adsorption isotherm. Polarization measurements showed that the acetanilide and the para hydroxy acetanilide, and their mixture acted as cathodic inhibitors in NaCl solution, and the inhibitor molecules followed physical adsorption on the surface of alloyed zinc.

The other new inhibitors which are very efficient inhibitors and to be applied in the field of prevention and control against corrosion.

Electrochemical measurements were used to characterize the inhibiting effectiveness of Curcuma and saffron, considered as green inhibitors in a corrosive environment 3% NaCl on A106 Gr B carbon steel.

This study/paper aims to polarization and potentiodynamic impedance spectroscopy techniques were performed on A106 Gr B carbon steel in the 3% NaCl environment only and containing various concentrations of Curcuma and Saffron (0.005, 0.01, 0.02, 0.04, g/L) after 30 min of immersion; these measures were taken at a temperature of (298 ± 1)K. A voltlab PGZ 301 assembled by A 106 Gr B carbon steel working electrode, a platinum counter electrode (CE) and a saturated calomel electrode as the reference electrode were used in the experiment. In this research, potentiodynamic polarization and electrochemical impedance spectroscopy were used.

The inhibition efficiencies increased with increase in the concentrations of the inhibitor but decreased with rise in temperature. The obtained results show an optimal efficiency with 0.04 g/L which are ordered of 78 and 96 per cent successively for the two inhibitors. Curcuma and saffron acts as a mixed type inhibitor. Adsorption of the inhibitor molecules corresponds to Langmuir adsorption isotherm. Mechanism of inhibition was also investigated by calculating the thermodynamic and activation parameters like (ΔG), (E_a), (ΔH_a) and (ΔS_a). The inhibitor molecules followed physical adsorption on the surface of carbon steel.

The present trend in research on environmental friendly corrosion inhibitors is concentrating on products of natural origin due principally to non-toxicity and eco-friendliness. Among these natural products are curcuma and saffron.

This research aims to examine the macro determinants that significantly affect financial development in the Middle East and North Africa (MENA) region, which could be used furtherly to play a major role in economic sustainability since one of the major driving forces for economic development is the financial development.

The significant determinants of financial development should be efficiently used by the MENA region countries for creating huge financial sector development and innovation, stimulating economic development in turn and leading to the completion of the cycle of development and sustainability. To achieve this study's objective, the researcher employed a quantitative method to develop an econometric model.

This model consisted of two Panel EGLS Cross-Section Random Effects Models (REMs) in which Domestic credit to the private sector as a percentage of GDP (?PCGDP?_it) and stock market capitalization ratio (?SMC?_it) were taken as the dependent variables. In addition, the independent variables included the corruption perception index, financial freedom (FF), political stability (PS) and trade openness (TO). The researcher extracted the data for the analysis from different databases including the World Bank, the Organization for Economic Cooperation and Development and the International Monetary Fund. Throughout the first – Panel EGLS Cross-Section Random Effects Model, it turned out that, while FF, TO and corruption index had a positive relationship with ?PCGDP?_it, PS had an adverse effect on ?PCGDP?_it. The second – Panel EGLS Cross-Section Random Effects Model showed that, while PS and TO had a positive effect on stock market performance, the corruption index and FF had an adverse effect on stock market performance.

Throughout the first – Panel EGLS Cross-Section Random Effects Model, it turned out that, while FF, TO and corruption index had a positive relationship with ?PCGDP?_it, PS had an adverse effect on ?PCGDP?_it. The second – Panel EGLS Cross-Section Random Effects Model showed that, while PS and TO had a positive effect on stock market performance, the corruption index and FF had an adverse effect on stock market performance.

The present research attempts to show the contribution of emotional intelligence and servant leadership climate to individual adaptive performance. The authors intend to explain the relations between the emotional intelligence of employees as well as of manager and the employee's adaptive performance. Moreover, this research assesses the significance of the mediating role of “servant leadership” climate in the relationship between the emotional intelligence of the manager and the employee's adaptive performance.

This research uses the quantitative research method and is included in explanatory research. Data collection used several informants for each organization. Data were collected using a sample of 57 managers and 204 team members spread over 24 companies belonging to different sectors of activity.

Employees' emotional intelligence directly influences individual adaptive performance. There is a direct influence of manager's emotional intelligence on individual adaptive performance. Then, there is an indirect influence of emotional intelligence on individual adaptive performance through the mediation of servant leadership climate.

The novelty of this research is in its effort to observe the multilevel mediation of servant leadership climate with other variables developed in the research model. No previous studies have found a relationship between employee and manager's emotional intelligence and individual adaptive performance.

This study aims to investigate the causal relationships among environmental, social and governance reporting (ESGR), stakeholder sustainability awareness, use of artificial intelligence (AI), sustainability culture, innovation performance and climate resilience of organizations across diverse sectors in Sri Lanka.

A survey was conducted among 327 respondents, including senior accounting professionals, operations managers and functional heads to gather company-level data in various industries in Sri Lanka. A disjoint two-stage approach validated the measurement model, and the partial least squares structural equation model (SEM) was used to test the proposed hypotheses.

The analysis evidences the mediating role of stakeholders' sustainability awareness on the relationship between ESGR and sustainability culture. Furthermore, it emphasizes the role of sustainability culture in driving climate resilience. Innovation performance acts as a moderator, strengthening the relationship between the use of AI and sustainability culture.

The study suggests that organizations should strategically use ESGR, integrate AI and prioritize stakeholder engagement to strengthen their commitment to sustainability. These provide insight for decision-making in organizations seeking to align with sustainable business practices.

It explores the use of AI to enhance ESGR and sustainability culture, providing a broader understanding of how organizations manage AI and stakeholders in sustainability issues.