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This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.

This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.

The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.

This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.

The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.

This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.

Presently the whole world has been experiencing a pandemic threat of coronavirus diesease 2019 (COVID-19) and at the same time facing unprecedented changes in everything including education. E-learning has evolved as the only alternative of knowledge transmission even in third world nations, and e-assessment has been playing an increasingly important role in this digital transformation of education. But how far and of what depth it has made its place among students' minds need to be studied to leverage its full potential to transform students' learning needs. This study reports an investigation made in this direction.

An online survey consisting of 40 questions in Google Forms was conducted to collect primary data on students' perception of e-assessment among 200 Indian students pursuing higher education from several geographical locations. The quantitative methodological approach was followed. The data were analyzed descriptively and inferentially.

The results were analyzed based on the model of acceptance and usage of e-assessment (MAUE), and findings revealed that students' overall perception toward e-assessment was of moderate level and this perception varies depending on their gender, academic level, nature of the stream of study and their economic condition. Of the eight domains investigated, students showed better perception in the perceived usefulness, perceived ease of use, compatibility, subjective norms and self-efficacy domains, while they cut a sorry figure in domains like awareness, resource facilitation and information technology (IT) support. It became evident from their responses that COVID was instrumental in enhancing their interest in e-assessment.

The implication of this study lies in strengthening e-assessment by attending to the factors as noted in the MAUE in India and alike developing nations having huge space left for e-learning to reach a boom.

This is an empirical investigation conducted in India on the state of students' perception of the e-assessment in the backdrop of the COVID-19 outbreak. To do this work, the authors conducted online surveys, and the write-up of the findings focus on the survey data only.

This paper investigates if investors consider legal insider trading data while making investment decisions. If any investment decision is based on insider transactions, then it will result in abnormal stock characteristics. The purpose of this paper is to investigate if insider trading affects stock characteristics like price, return and volume. The paper further investigates the effect on stock characteristics after the trade of different types of insiders and the relationship between abnormal return and abnormal volume.

The study uses the event study method to measure the abnormal price, return and volume. Two-stage least square regression is used to investigate the relationship between abnormal return and abnormal volume.

The insider trades affect price, return and volume. The results are identical for both buy and sell transactions. The trades of different types of insiders have diverse effects on stock characteristics. The trades of substantial shareholders give rise to the highest abnormal price and return, whereas the promoters' trades result in the highest abnormal volume. No relationship is detected between abnormal return and volume.

A novel method to calculate the abnormal price is proposed. The effect of trading of all types of insiders on stock characteristics is analyzed. The relationship between abnormal return and abnormal volume, after an insider trade, is investigated.

The purpose of this paper is to examine the conditional correlations and spillovers of volatilities across CEE markets, namely, Hungary, Poland, the Czech Republic, Romania and Croatia, in the post-2007 financial crisis period.

The authors use five-dimensional GARCH-BEKK alongside with the CCC and DCC models.

The estimation results of the three models generally demonstrate that the correlations between these markets are particularly significant. Also, own-volatility spillovers are generally lower than cross-volatility spillovers for all markets.

These results recommend that investors should take caution when investing in the CEE equity markets as well as diversifying their portfolios so as to minimize risk.

Unlike the previous studies in this field, this paper is the first study using multivariate GARCH-BEKK alongside with CCC and DCC models. The study makes an outstanding contribution to the existing literature on spillover effects and conditional correlations in the CEE financial stock markets.

Restrictions on social interaction and travel due to the COVID-19 pandemic have affected how researchers approach fieldwork and data collection. Whilst online focus groups have received attention since the 2000s as a method for qualitative data collection, relatively little of the relevant literature appears to have made use of now ubiquitous video calling software and synchronous, interactive discussion tools. Our own experiences in organising fieldwork aimed at understanding the impact of different “future-proofing” strategies for the European agri-food system during this period resulted in several methodological changes being made at short notice. We present an approach to converting in-person focus group to a virtual methodology and provide a checklist for researchers planning their own online focus groups. Our findings suggest data are comparable to in-person focus groups and factors influencing data quality during online focus groups can be safeguarded. There are several key steps, both before and during the focus groups, which can be taken to ensure the smooth running of such events. We share our reflections on this approach and provide a resource for other researchers moving to online-only data collection.

This paper aims to examine the existence of the ripple effect from Amsterdam to the housing markets of other regions in The Netherlands. It identifies which regional housing markets are influenced by house price movements in Amsterdam.

The paper considers the ripple effect as a lead-lag effect and a long-run convergence between the Amsterdam and regional house prices. Using the real house prices for second-hand owner-occupied dwellings from 1995q1 to 2016q2, the paper adopts the Toda–Yamamoto Granger Causality approach to study the lead-lag effects. It uses the autoregressive distributed lags (ARDL)-Bounds cointegration techniques to examine the long-run convergence between the regional and the Amsterdam house prices. The paper controls for house price fundamentals to eliminate possible confounding effects of common shocks.

The cumulative evidence suggests that Amsterdam house prices have influence on (or ripple to) all the Dutch regions, except one. In particular, the Granger Causality test concludes that a lead-lag effect of house prices exists from Amsterdam to all the regions, apart from Zeeland. The cointegration test shows evidence of a long-convergence between Amsterdam house prices and six regions: Friesland, Groningen, Limburg, Overijssel, Utrecht and Zuid-Holland.

The paper adopts an econometric approach to examine the Amsterdam ripple effect. More sophisticated economic models that consider the asymmetric properties of house prices and the patterns of interregional socio-economic activities into the modelling approach are recommended for further investigation.

This paper focuses on The Netherlands for which the ripple effect has not yet been researched to the authors’ knowledge. Given the substantial wealth effects associated with house price changes that may shape economic activity through consumption, evidence for ripples may be helpful to policy makers for uncovering trends that have implications for the entire economy. Moreover, the analysis controls for common house price fundamentals which most previous papers ignored.

Structural mentoring barriers are policies, practices and cultural norms that collectively disadvantage marginalized groups and perpetuate disparities in mentoring. This study aims to better understand structural mentoring barriers at the postdoctoral training stage, which has a direct impact on faculty diversity and national efforts to retain underrepresented groups in research careers.

A diverse sample of postdoctoral scholars (“postdocs”) from across the USA were asked to participate in focus groups to discuss their training experiences. The authors conducted five 90-min focus groups with 32 biomedical postdocs, including 20 (63%) women and 15 (47%) individuals from underrepresented racial/ethnic groups (URG).

A social-ecological framework was used to categorize both the upstream and downstream manifestations of structural mentoring barriers, as well as mentoring barriers, overall. Notable structural barriers included: academic politics and scientific hierarchy; inequalities resulting from mentor prestige; the (over) reliance on one mentor; the lack of formal training for academic and non-academic careers; and the lack of institutional diversity and institutional mentor training. To overcome these barriers, postdocs strongly encouraged developing a network or team of mentors and recommended institutional interventions that create more comprehensive professional development, mentorship and belonging.

For postdoctoral scientists, structural mentoring barriers can permeate down to institutional, interpersonal and individual levels, impeding a successful transition to an independent research career. This work provides strong evidence for promoting mentorship networks and cultivating a “mentoring milieu” that fosters a supportive community and a strong culture of mentorship at all levels.

In this chapter, I propose an integrative framework for theorizing and empiricizing about talent management, based on the notion of “talent philosophies.” I believe that current debates about whether talent management should be inclusive or exclusive create the risk that our field will become fragmented, thereby undermining its social-scientific legitimacy. Nonetheless, this debate is absolutely correct in identifying the tensions between inclusive and exclusive approaches to talent management as a phenomenon. This, however, creates issues for talent management as a construct for scientific inquiry, as we need clear definitions and measures to create a cumulative body of research as a community. I propose that the solution lies in an expansion of our vocabulary as talent management researchers and identify four constructs that can help us structure and categorize our collective work: giftedness, talent, potential, and strength. Each of these constructs map logically onto different talent philosophies and talent management practices. In establishing “unity in diversity,” I believe talent management could finally make the transition into a more mature field of academic inquiry – although clearly phenomenon driven – characterized in equal parts by construct clarity, rigor, and relevance.

This paper presents the features and relevance of open distance learning in the context of the socio-economic conditions of people living in the Union Territory of Jammu and Kashmir (J&K) in India. Although the primary purpose of the present study was to ascertain the effectiveness of the learner support services (LSSs) and different facilities offered by the open distance learning (ODL) institutions in that specific region. On the basis of these findings, few suggestions are made for the improvement in the support services, in order to make the ODL system more responsive to the area-specific needs of the learners, especially those residing in inaccessible areas such as J&K.

A survey-based descriptive methodology was applied to conduct this study. The data extracted from primary and secondary sources were analysed to reach certain conclusions. In total, 1,200 distance learners constituted the sample of the research. A semi-structured questionnaire was designed and distributed amongst learners and academics in the region to obtain their feedback and opinion on different aspects of support services and facilities offered to ODL learners.

Results of the study revealed that overall, the LSSs were satisfactory on different parameters, although they slightly varied from institution to institution. However, there was still scope for improvement in certain areas, where institutions further need to make serious efforts to address the identified gaps for improving the LSS and make teaching-learning more learner-centric in view of their specific requirements and local circumstances of J&K.

The present study focusses on presenting an overview of the only major components of LSS offered by ODL institutions and covers six distance education institutions (DEIs) located in different geographical locations within the limited jurisdiction of J&K. There is still scope to make focused (institution-wise) studies in a more specific situation and context to ascertain the problems in a more realistic way.

Although the study has been conducted in a specific territory of J&K, the findings reported in the paper may be equally useful for the other ODL institutions with similar characteristics or located in similar geographical locations, as support services are essential common components of institutions offering distance education programmes or courses.

The study is original research work conducted in the specific context of J&K, and its findings are based on the primary and secondary data collected from learners and other stakeholders of the selected ODL institutions. This work may be significant for the DEIs of J&K to get familiar with the essential components of LSS and develop a mechanism to further improve the academic and administrative support services for distance learners.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.