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The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

The purpose of this study is to investigate the role of foreign aid in the Western Balkans countries’ economic growth between 2009 and 2021.

This paper uses a panel data approach to examine the effects of foreign aid on economic growth in the region and incorporates a random-effects model to accommodate the unique cross-country variations and time-specific factors, as well as a pooled OLS and fixed-effects model for a comprehensive, comparative analysis.

The in-depth regression analysis shows that foreign aid has not had a significant impact on the economic growth of the region. Further evidence suggests that trade openness exhibited a significant positive correlation with economic growth, while gross capital formation, although positively associated, did not significantly impact it, indicating the complexity of its role in the region’s economies.

The analysis presented in this study has significant practical implications, particularly for policymakers in the Western Balkans. Given the region’s ambitions for European Union membership and the challenges of high unemployment and inflation, understanding the role of foreign aid is crucial.

This research provides a unique contribution to the field of development economics by examining foreign aid effectiveness within the context of a region often overlooked in the literature. The analysis also offers fresh insights into the complex dynamics of foreign aid and its implications for policy and development strategies.

This paper aims to appraise the effectiveness of gender quotas in breaking the glass ceiling for women on boards (WoBs) in companies that are legally obliged to comply with quotas (listed companies and state-owned companies, LP) and in those that are not (unlisted companies and nonstate-owned companies, NLNP). Furthermore, it investigates the glass cliff phenomenon, according to which women are more likely to be appointed to apical positions in underperforming companies.

A balanced panel data of the top 116 Italian companies by total assets, which are present in both 2010 and 2017, is used for estimating ANOVA tests across sectors and fixed-effects panel regression models.

WoBs significantly increased in both the LP and the NLNP companies, and this increase was greater in the financial sector. Furthermore, the relationship between the percentage of WoBs and firm performance is not linear but depends on the financial corporate health. Specifically, the situation in which a woman ascends to a leadership position in challenging circumstances where the risk of failure is high (glass cliff phenomenon) is only present in companies with the lowest performance in the sample, in other words, when negative values of Roe and negative or zero values of Roa occur together.

These findings have relevant policy implications that encourage the adoption of gender quotas even in specific top positions, such as CEO or president, as this could lead to a “double spillover effect” both vertically, that is, in other job positions, and horizontally, toward other companies not targeted by quotas. Practical interventions to support women in glass cliff positions, on the other hand, relate to the extent of supervisor mentoring and support to prevent women from leaving director roles and strengthen their chances for career advancement.

The authors explore the ability of gender quotas to break through the glass ceiling in companies that are not legally obliged to do so, and to the best of the authors’ knowledge, for the first time, the glass cliff phenomenon in the Italian context.

The purpose of this study is to investigate the effect of noncognitive skills on educational mismatch in the context of China and to further explore the potential mechanisms concerning how noncognitive skills determine mismatch outcomes.

This paper uses the Chinese Family Panel Survey of 2018, which provides the Big Five Personality Inventory to assess respondents' noncognitive skills and contains information on educational mismatch. The authors estimate the effects of noncognitive skills on educational mismatch by means of a probit model. Additionally, the correlated random effects (CRE) model and instrumental variable (IV) approach have also been exploited in the robust checks.

The findings show that the composite score of noncognitive skills reduces the probability of being overeducated and, conversely, increases the likelihood of being undereducated. When distinguishing the effects of different personality traits, the authors find significantly negative effects of agreeableness and openness on overeducation and a positive effect of openness on undereducation. With regard to heterogeneous analysis, the effects of noncognitive skills on educational mismatch exist mostly among white-collar employees and employees with fewer than 5 years of work experience. Finally, the authors provide two likely mechanisms related to job search effort and social capital, followed by the presentation of supporting evidence.

The results of this paper underline the importance of noncognitive skills in raising the quality of jobs that individuals can obtain. This suggests that the development of noncognitive skills should be encouraged to be integrated into formal education systems and social job training programs in China.

Despite a growing interest in its consequences in the labor market, the role of noncognitive skills in determining educational mismatch has rarely been discussed in developing countries. This study provides the first evidence regarding the effects of noncognitive skills on education mismatch in China. It contributes to the research on noncognitive skills' labor market outcomes and enhances the understanding of the factors driving educational mismatch.

The study aims to build upon the Resource-based view of the firm (RBV) and Dynamic Capability Theory (DCT) to perform a meta-analysis on the eco-innovation/SMEs’ sustainable performance relationship.

Employing a psychometric meta-analytic approach with a random-effects model, the study examines a sample of 134,841 SMEs covering 99 studies and 233 study effects. Subgroup and meta-regression analysis were used to test the study`s hypotheses in Comprehensive Meta-Analysis (CMA) statistical software.

Results unveil that the average impact of eco-innovation on SMEs` sustainable performance is positively significant but moderate. Moreover, it was found that eco-process, eco-product, eco-organizational, and eco-marketing innovations positively influence SMEs’ sustainable performance, but the impact of eco-organizational innovation is the strongest. Findings further reveal that eco-innovation positively influences economic, social, and environmental performance, but its effect on social performance is the largest. Moreover, our findings reveal that contextual factors, including industry type, culture, industry intensity, global sustainable competitive index, and human development index, moderate the eco-innovation/SMEs’ sustainable performance relationship. Lastly, methodological factors, namely sampling technique, study type, and publication status, account for study-study variance.

Our findings imply that investing in eco-innovation is worthwhile for SMEs. Therefore, CEOs/managers of SMEs must adopt eco-innovation initiatives by establishing a sustainability vision, developing employee environmental development and training, building a stakeholder management system, and promoting employee engagement in sustainability activities.

The study develops a holistic conceptual framework to consolidate the distinct types of eco-innovation and their association with the sustainable performance of SMEs for the first time in this research stream, thereby resolving the anecdotal results and synthesizing the fragmented literature across culture, discipline, and contexts.

The purpose of this study is to examine the impact of key audit matters (KAMs) on the timeliness of financial statement reporting, measured as audit report lag (ARL), within the context of Kuwait's evolving financial market.

Using a sample of 136 unique firms and 841 firm-year observations over the period 2016–2022, the study employs a random effects model on a panel data set to examine the correlation between the number and type of KAMs disclosed in audit reports and the length of ARL. In addition, we employ sub-sample analysis and two-stage least squares (2SLS) regression to enhance overall reliability.

The results indicate a positive relationship between an increased number of reported KAMs and the length of ARL. Specific categories of KAMs, such as those related to investments and the implementation of new standards, also significantly impact the delay. Additionally, the findings reaffirm the importance of several determinants of ARL, which is consistent with prior research.

This study is among the first to offer new insights by examining the relationship between both the number and specific types and/or categories of KAMs on ARL in emerging markets.

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

This paper aims to examine the consequences of board diversity (BD) in Kuwait. In particular, it examines the impact of BD (gender, age and nationality) on earnings management (EM).

The research uses data from 103 non-financial Kuwaiti-listed companies from 2010 to 2017. The data is collected from the companies’ data from secondary sources such as their annual reports. The data analysis methods are correlation, multi-regression and robust regression. EM is measured using the modified Jones model (1995) and Kothari et al. (2005).

The findings show a negative association between gender diversity (GD) and EM. It also found a positive relationship between age diversity (AD) and EM and no relationship between national diversity (ND) and EM.

This study’s results have significant implications for investors. The practical empirical findings indicate that GD on the board did not impact on EM. Also, it is more important to have senior directors on the board than AD to reduce EM. There is no need to employ any foreigners because they do not affect EM.

It contributes to the growing body of literature on BD by investigating its effect on EM. Furthermore, building on the broader literature on gender, age and ND by highlighting the critical role that women, young people and foreign directors play in improving boards' monitoring role on EM. More specifically, it contributes to existing knowledge, provides a theoretical contribution and makes a methodological contribution.

This study aims to present an innovative predictive methodology that transitions from traditional efficiency assessment techniques to a forward-looking strategy for evaluating working capital management(WCM) and its determinants by integrating data envelopment analysis (DEA) with artificial neural networks (ANN).

A slack-based measure (SBM) within DEA was used to evaluate the WCME of 1,388 firms in the Indian manufacturing sector across nine industries over the period from April 2009 to March 2024. Subsequently, a fixed-effects model was used to determine the relationships between selected determinants and WCME. Moreover, the multi-layer perceptron method was applied to calculate the artificial neural network (ANN). Finally, sensitivity analysis was conducted to determine the relative significance of key predictors on WCME.

Manufacturing firms consistently operate at around 50% WCME throughout the study period. Furthermore, among the selected variables, ability to create internal resources, leverage, growth, total fixed assets and productivity are relatively significant vital predictors influencing WCME.

The integration of SBM-DEA and ANN represents the primary contribution of this research, introducing a novel approach to efficiency assessment. Unlike traditional models, the SBM-DEA model offers unit invariance and monotonicity for slacks, allowing it to handle zero and negative data, which overcomes the limitations of previous DEA models. This innovation leads to more accurate efficiency scores, enabling robust analysis. Furthermore, applying neural networks provides predictive insights by identifying critical predictors for WCME, equipping firms to address WCM challenges proactively.

The purpose of this study is to investigate whether and how inter-firm cooperation and firm age moderate the relationship between family ownership and productivity.

We first estimate the total factor productivity (TFP) of a large sample of Italian firms observed over the period 2010–2018 and then apply a Poisson random effects model.

TFP is, on average, higher for non-family firms (non-FFs) than for FF. Furthermore, inter-organizational cooperation and firm age mitigate the negative effect of family ownership. In detail, it is found that belonging to a network acts as a moderator in different ways according to firm age. Indeed, young FFs underperform non-FF peers, although the TFP gap decreases with age. In contrast, the benefits of a formal network are high for older FFs, suggesting that an age-related learning process is at work.

The study provides evidence that FFs can outperform non-FFs when they move away from Socio-Emotional Wealth-centered reference points and exploit knowledge flows arising from high levels of social capital. In the case of mature FFs, networking is a driver of TFP, allowing them to acquire external resources. Since FFs often do not have sufficient in-house knowledge and resources, they must be aware of the value of business cooperation. While preserving the familiar identity of small companies, networks grant FFs the competitive and scale advantages of being large.

Despite the wide but ambiguous body of research on the performance gap between FFs and non-FFs, little is known about the role of FFs’ heterogeneity. This study has proven successful in detecting age as a factor in heterogeneity, specifically to explain the network effect on the link between ownership and TFP. Based on a representative sample, the study provides a solid framework for FFs, policymakers and academic research on family-owned companies.