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The purpose of this paper is to investigate the role of auditors in financial statement readability. Using a simple proxy for financial statement obfuscation (number of footnotes), the authors examine the relationship between auditor quality, financial statement readability and earnings persistence.

The authors use regression analysis to test two hypotheses. In the first hypothesis, the authors investigate whether firms audited by Big 4 auditors have a lower number of footnotes than firms audited by non-Big 4 auditors. In the second hypothesis, the authors show that the firms with more footnotes have less earning persistence in comparison to the firms with less footnotes.

The authors find that firms audited by Big 4 auditors have fewer footnotes than firms audited by non-Big 4 auditors, and a larger number of footnotes reduces earnings persistence one-year and two-years ahead of the financial statement, although a larger number of footnotes does not reduce earning persistence when firms use Big 4 auditors. Overall, firms that use non-Big 4 auditors tend to obfuscate annual reports by using more footnotes and, in turn, reduce earnings persistence.

This is the first paper that has used number of footnotes in 10Ks as a proxy for financial statement readability. This paper shows how auditors’ reputation plays a key role in the readability of the financial statement. Prior studies related to readability have ignored the importance of auditors’ quality with respect to the readability of financial statements.

Prior literature suggests that managers have an incentive to increase stock prices prior to stock‐based acquisitions. This article aims to examine if there is any relationship between product market advertising and method of payments in mergers.

To examine the hypotheses the paper uses ordinary least squares (OLS) regressions and regressions based on a propensity score matching approach, which controls for the possibility that differences in firm characteristics are driving the results.

The paper finds that managers of firms that use stock to finance bids increase advertising intensity in the pre‐merger period and find that advertising is high prior to stock‐based mergers, relative to that of cash‐based acquirers. It also finds that managerial ownership in stock based acquiring firms is positively related to pre‐merger advertising intensity.

Although this paper examines whether stock‐based acquirers increase their advertising intensity in the pre‐merger period to gain economic benefit it does not discuss in detail through which mechanism advertising affects stock price.

The paper provides a new perspective on the relationship between product market advertising of the acquirer and the method of payment in mergers. The results shown in this paper may motivate investors of the target firms to re‐evaluate the acquirers offer if the medium of payment is acquirers own stock.

To the authors' knowledge this paper is the first to document the link between advertising prior to a merger and the method of payment used in that merger.

Leadership is a social phenomenon. Therefore, it has to be examined according to its social context. The point to be underlined by the social context is the social network in which the leader emerges. Considering the studies, the social network side of leadership is relatively ignored comparing with sociometric studies. In that sense, the aim of this study is to reveal whether there is a relationship between the positions of the military personnel, who are defined as one of the gray-collar working groups in the literature, within the social network mechanisms of which they are members, and their self-leadership perceptions. To answer the question, a self-leadership scale was applied to 69 gray-collar employees working in a military unit and network analyses were performed. According to results, there is a strong, positive and significant relationship between the network mechanism centrality criteria indegree, reach centrality and closeness and the self-leadership perceptions of individuals. In addition, there was no significant relationship between eigenvector centrality and honest brokerage, which are among the network mechanism criteria, and the actors’ self-leadership perceptions. The study has aimed at accenting and adding different perspectives to the leadership studies and gray-collar literature.

Considering the important role of public libraries in providing health information service as well as user feedback in improving the quality of health information services, the purpose of this study is to evaluate the quality of health information service in public libraries of Hamadan, Iran, on the basis of the modified LibQUAL model

This practical research was conducted in an analytic-survey method. The statistical population consists of all members of public libraries of Hamadan over 18 years old (12,237 people), and the sample size is calculated to be 373 people. The stratified sampling method was used, and within each class, a convenience sampling method was used. The modified LibQUAL questionnaire was used to gather data. For checking normality of data distribution, the Kolmogorov–Smirnov test and for analyzing date, descriptive statistics and also Chi-square and Wilcoxon tests were applied using SPSS 25.

The users' minimum level of public libraries in all three dimensions is an average level. The users' desired level of “information control” is higher than other dimensions. The users' perceived level in dimensions of “human resources” and “information control” is high level, while users' perceived level in “educational service” is an “average” level. There is a superiority gap between desired and perceived level in all dimensions, but the adequacy gap was seen only in the dimension of “educational service.”

In this study, the quality of health information services provided in public libraries is evaluated by the LibQUAL model.

The results of this research can help managers and librarians of public libraries in measuring the quality of health information services and improving the quality of services provided by libraries. Besides, they can take a more accurate planning and pathologic approach, to eliminate the gap between minimum and desired expectations of users and libraries’ real services.

In this study, the quality of health information services provided in public libraries is evaluated by LibQUAL tool.

The aim of this study is to identify the status of managing gray literature (GL) in medical science libraries in terms of three dimensions, collection development, organization and dissemination.

In this survey study, a structured questionnaire was used. The questionnaire consisted of 30 questions and consisted of six sections (demographic characteristics, the use of the term GL, types of GL, collection development, organization and dissemination). In total, 50 librarians from 15 medical science libraries participated in this study. The questionnaires were distributed manually to librarians by visiting libraries. All the librarians filled in the questionnaires. It should be noted that descriptive statistics and Excel and SPSS software were used for data analysis.

The results of using the term GL showed that 68 per cent of librarians use the source name itself. Most GL in libraries were theses (94 per cent). Moreover, a review of the status of GL collection showed that 60 per cent of libraries had written instructions for providing these resources. A total of 62 per cent of librarians stated that there is a GL selection committee in their library and the librarian is the most important member of the collection department. A total of 40 per cent of libraries were weeding GL. The most common way of obtaining GL was through deposition. The analysis of the status of GL organization indicated that 80 per cent of libraries had GL organization. A total of 90 per cent of libraries had digitized GL, and that librarians played a large role in organizing such resources. Evaluation of the dissemination of GL showed that all libraries have enabled users to access GL. In most libraries, users were only allowed to use GL in the library, and it was not possible to copy GL. Students and faculty members were the most important users of GL. Informing through the library website and the parent organization was the most important way of informing about these resources.

GL is one of the most important resources in medical and non-medical academic libraries. In this study, for the first time, the status of GL management in Iranian libraries of medical sciences was investigated. The results of this study can be useful for policymakers and managers of medical and non-medical libraries.

Today, the Internet has become an attractive source for obtaining health information. Since women play an important role in maintaining the health of the family and community and since they are active seekers of health information through the Internet, it is essential to examine their online health information seeking behavior. Therefore, the main purpose of this article is to identify the factors affecting the online health information seeking intention and behavior of women.

The theoretical framework of this quantitative study was based on the theory of planned behavior. A total of five hypothesized relationships were formulated to develop a conceptual model. The study approach was quantitative. Using simple random sampling, 400 women referred to specialized and sub-specialized clinics of Hamadan University of Medical Sciences, Iran participated in the study and responded to the survey. Descriptive and inferential data analysis was performed using SPSS 21 and Smart PLS 3 software.

The results showed that the intention to find health information online is a function of psychological variables. These variables include attitude, subjective norms and perceived behavioral control. Findings showed that attitude is the most important factor affecting online health information seeking intention. It was also found that online health information seeking intention has a positive and significant effect on women's information seeking behavior.

This study is the first attempt to use an important and universally accepted theory to identify the factors affecting the online health information seeking behavior of women referring to specialized and sub-specialized clinics and provides important practical concepts for health officials and managers to improve and develop online health information seeking behavior.

The purpose of this study is to examine the impact of customer relationship management (CRM) components on competitive advantage through customer loyalty in the banking sector of Bangladesh.

A structured questionnaire was used for the data collection process. In all, 326 respondents were participated in the survey and selected conveniently from the commercial banks of Bangladesh. Data were analyzed by using Smart-PLS software.

The outcomes of this study indicate that customer orientation and technology capability have a positive impact on competitive advantage, while customer knowledge does not. Besides, customer loyalty significantly mediates the relationship between customer orientation and technology capability with competitive advantage, while this mediation effect appears insignificant between customer knowledge and competitive advantage.

This study's findings can help Bangladeshi bank managers communicate with new customers about their promotional activities while keeping old customers informed about new CRM initiatives.

This study adds to the existing pool of knowledge on CRM components, customer loyalty and competitive advantage literature. Particularly, the mediating role of customer loyalty between the CRM components (customer orientation and technology capability) and competitive advantage is the unique contribution of this research.

It is recognized worldwide that an ombudsman system makes the public administration more transparent and accountable to the public. This paper aims to examine the provisions of the Ombudsman Act 1980, as well as the position, role and necessity of the Office of the Ombudsman in Bangladesh. It also evaluates how the ombudsman institution can act as a gateway for citizens of Bangladesh to resolve complaints against the maladministration of public administration in the country.

The study is basically qualitative in nature where both primary and secondary sources have been used. As well, a combination of analytical methods and current legislative methods, together with future legislative techniques, was used in the study.

This study finds that the ombudsman is a vital institution for Bangladesh to eliminate maladministration, nepotism and abuse of human rights, as well as abuse of the power of the public administration. Going forward, Bangladesh needs to amend the existing Ombudsman Act 1980 and then take proper steps to firmly establish the Ombudsman Office to ensure and increase public confidence, operational effectiveness and good governance and human rights throughout the country.

The main implication of this study is that it will play an important role for the development of the rule of law and human rights in Bangladesh. This study will make its readers and particularly the citizens of Bangladesh aware of the importance of the “Office of the Ombudsman” in Bangladesh and the existing loopholes in the current Ombudsman Act 1980. This research also provides a new avenue for scholars to contribute their knowledge and wisdom toward nation-building by further researching the Office of the Ombudsman in Bangladesh. In this way, scholars in this field can share their experiences of the role of the ombudsman to a wider audience.

The study will facilitate policymakers and the government to enact an effective new law or to amend the existing law relating to the ombudsman.

The paper sets out the proposed amendment to the Ombudsman Act 1980. Hence, it will be of interest to policymakers, government, organizations of civil society and those developing countries that have not taken steps toward forming an ombudsman institution.

The purpose of this paper is to study the presence of highly cited papers of Nature in social media websites and tools. It also tries to examine the correlation between altmetric and bibliometric indicators.

This descriptive study was carried out using altmetric indicators. The research sample consisted of 1,000 most-cited articles in Nature. In February 2019, the bibliographic information of these articles was extracted from the Scopus database. Then, the titles of all articles were manually searched on Google, and by referring to the article in the journal website and altmetric institution, the data related to social media presence and altmetric score of articles were collected. The data were analyzed using Microsoft Excel and SPSS.

According to the results of the study, from 1,000 articles, 989 of them (98.9 per cent) were mentioned at least once in different social media websites and tools. The most used altmetric source in highly cited articles was Mendeley (98.9 per cent), followed by Citeulike (79.8 per cent) and Wikipedia (69.4 per cent). Most Tweets, blog posts, Facebook posts, news stories, readers in Mendeley, Citeulike and Connotea and Wikipedia citations belonged to the article titled “Mastering the game of Go with deep neural networks and tree search”. The highest altmetric score was 3,135 which belonged to this paper. Most tweeters and articles’ readers were from the USA. The membership type of the tweeters was public membership. In terms of fields of study, most readers were PhD students in Agricultural and Biological Sciences. Finally, the results of Spearman’s Correlation revealed positive significant statistical correlation between all altmetric indicators and received citations of highly cited articles (p-value = 0.0001).

The results of this study can help researchers, editors and editorial boards of journals better understand the importance and benefits of using social media and tools to publish articles.

Altmetrics is a relatively new field, and in particular, there are not many studies related to the presence of articles in various social media until now. Accordingly, in this study, a comprehensive altmetric analysis was carried out on 1000 most-cited articles of one of the world's most reliable journals.

The purpose of this study is to carry out the demographic evaluation and analysis of the entrepreneurial orientation of librarians in Iranian public libraries using the Lumpkin and Dess model.

In this study, a structured questionnaire of entrepreneurial orientation was used. The research population consisted of 5,000 librarians of Iranian public libraries who were selected using Krejcie and Morgan table (95% confidence level and p-value of 5%) and stratified the random sampling method. A total of 365 individuals were selected as the study sample. Data were analyzed by SPSS software using descriptive statistics (frequency, percent, mean, standard deviation and standard error mean) as well as inferential statistics (Pearson correlation, one-sample t-test, independent samples t-test and ANOVA.

The results showed that the mean level of entrepreneurial orientation of librarians was 2.92 with an average level (µ = 3). Librarians were at an average level (µ = 3) in terms of components of innovativeness (2.98), risk-taking (2.93) and proactiveness (3.02). The status of the autonomy component (2.53) was at an undesirable level (3 < µ), and only the competitive aggressiveness status (3.12) was at the desirable level (3 < µ). The analysis of the librarian’s entrepreneurial orientation based on demographic characteristics indicated that the male librarian’s entrepreneurial orientation was higher than the female librarian’s (p-value = 0.039). Meantime, librarians with library and information science degrees have less entrepreneurial orientation than the librarians with other (non-librarian and information science) degrees (p-value = 0.01). Also, the higher the librarian’s degree, the lower their entrepreneurial orientation will be (p-value = 0.000). In addition, there was no significant relationship between librarians’ age (p-value = 0.14), marital status (p-value = 0.15) or work experience (p-value = 0.388) and their entrepreneurial orientation.

Entrepreneurial orientation is one of the significant concepts in entrepreneurship of organizations. Accordingly, studying the concept of entrepreneurial orientation and formulating an appropriate strategy is of great importance in improving the performance of libraries because libraries can be more useful and appealing to library members by enhancing the entrepreneurial orientation of librarians, delivering new, unique and tailor-made services to users’ needs.

Not much research has been carried out on entrepreneurship in library and information sciences. To the best of the authors’ knowledge, this is the first study to examine the entrepreneurial orientation of librarians based on their demographic characteristics.