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This study investigates how the timeliness of financial reporting by listed companies in the United Arab Emirates (UAE) is influenced by the interaction effect between industry-specialist auditors and board governance.

The Emirati capital markets – the Abu Dhabi Securities Exchange (ADX) and the Dubai Financial Market (DFM) – were used to obtain the data, which covered the seven-year period between 2011 and 2017. In total, 385 observations were obtained. Descriptive statistics and multiple regression were the principal statistical tests employed using the panel data method.

The results of the direct effect tests reveal that board independence and industry-specialist auditors have no significant influence on financial reporting timeliness. Nevertheless, the results also show that the timeliness of financial reporting by listed companies in the UAE is influenced by the interaction effect between auditors' industry specialisation and the governance of firm boards. More specifically, the results reveal that financial reporting timeliness is positively associated with board independence for companies audited by industry-specialist auditors. This finding is consistent with the notion that industry-specialist auditors complement the role of effective board governance.

This study only focuses on secondary data from non-financial companies listed in the UAE markets. Therefore, the outcomes may not be generalisable to sectors related to finance. Future researchers are recommended to examine financial sectors and apply alternative measurements such as surveys or interviews with directorial boards and external auditors. Furthermore, this study used only one measure of industry-specialist auditors, while board governance was limited to board independence. Future studies could utilise different measurements for industry-specialist auditors and more board governance measures to obtain more robust findings.

The evidence provided indicates that when a company listed in the UAE has a high-quality board, it benefits by engaging auditors who specialise in the industry in terms of improving the timeliness of financial reporting. The findings also indicate the need for closer monitoring of management to safeguard their reputation. This might attract the attention of the Big Four audit firms and industry–specialist auditors to continuously re-evaluate their audit work, professional training and staff skills, while they might also try to differentiate their performance and monitoring capabilities from the non-Big Four audit firms and non-industry specialist auditors.

The main contribution of this study to the overall body of research is the concept that having independent directors is associated with improved reporting timeliness because financial reports are monitored with greater efficiency by industry–specialist auditors. This study provides evidence for the interaction effect between internal and external governance mechanisms on financial reporting quality, which has not been the focus of prior studies on financial reporting quality.

This study provides a comprehensive analysis of the potential contagion of Bitcoin on financial markets and sheds light on the complex interplay between technological advancements, accounting regulatory and financial market stability.

The study employs a multi-faceted approach to analyze the impact of BTC systemic risk, technological factors and regulatory variables on Asia–Pacific financial markets. Initially, a single-index model is used to estimate the systematic risk of BTC to financial markets. The study then uses ordinary least squares (OLS) to assess the potential impact of systemic risk, technological factors and regulatory variables on financial markets. To further control for time-varying factors common to all countries, a fixed effect (FE) panel data analysis is implemented. Additionally, a multinomial logistic regression model is utilized to evaluate the presence of contagion.

Results indicate that Bitcoin's systemic risk to the Asia–Pacific financial markets is relatively weak. Furthermore, technological advancements and international accounting standard adoption appear to indirectly stabilize these markets. The degree of contagion is also found to be stronger in foreign currencies (FX) than in stock index (INDEX) markets.

This study has several limitations that should be considered when interpreting the study findings. First, the definition of financial contagion is not universally accepted, and the study results are based on the specific definition and methodology. Second, the matching of daily financial market and BTC data with annual technological and regulatory variable data may have limited the strength of the study findings. However, the authors’ use of both parametric and nonparametric methods provides insights that may inspire further research into cryptocurrency markets and financial contagions.

Based on the authors analysis, they suggest that financial market regulators prioritize the development and adoption of new technologies and international accounting standard practices, rather than focusing solely on the potential risks associated with cryptocurrencies. While a cryptocurrency crash could harm individual investors, it is unlikely to pose a significant threat to the overall financial system.

To the best of the authors knowledge, they have not found an asset pricing approach to assess a possible contagion. The authors have developed a new method to evaluate whether there is a contagion from BTC to financial markets. A simple but intuitive asset pricing method to evaluate a systematic risk from a factor is a single index model. The single index model has been extensively used in stock markets but has not been used to evaluate the systemic risk potentials of cryptocurrencies. The authors followed Morck et al. (2000) and Durnev et al. (2004) to assess whether there is a systemic risk from BTC to financial markets. If the BTC possesses a systematic risk, the explanatory power of the BTC index model should be high. Therefore, the first implied contribution is to re-evaluate the findings from Aslanidis et al. (2019), Dahir et al. (2019) and Handika et al. (2019), using a different method.

The general attitude of the ancient theatre conservation strategies and policies is still concerned primarily with their architectural physical appearance without considering their authentic scientific acoustical qualities. The paper attempts to illustrate and discuss how to enhance their acoustic heritage to arouse the audience's interest and needs. Thus, supporting their reconstruction based on recent acoustical research and community needs-related concerns and opportunities for ancient theatre's modern use.

It is based on reviewing the main issues related to reconstruction in the international charters and conventions and how to infuse ancient theatres with their full role. It discusses the dilemma and debates regarding the theatre stage wall, colonnade (portico) restoration and anastylosis. Is it sufficient enough to recover the theatre sound volume? Or to rethink for full physical reconstructions of these missing related acoustical theatre architectural elements to their original level and layout as in ancient times in parallel to their virtual reconstruction?

The cultural significance of the authentic theatre's acoustical qualities needs to reform the conservation strategies and policies for a more flexible and resilient approach. It should be postulated, re-examined and advocated parallel to their 3D virtual reconstruction in the related international charters and conventions.

The paper's implications are not immediate; it is far-reaching. It suggests the importance of acoustics in analysing historic theatre performance venues and reforming conservation strategies and approaches. This issue is especially critical for architects, conservators, the heritage community and the public audience.

Recommendations are made for potential bold reconstruction actions that may be taken to achieve further sustainability, comfort, and permeability in modern theatre-use performances. Their physical reconstruction for improving the performance of contemporary theatre use regarding retaining the acoustic cultural significance should be more flexible and resilient in the charters.

The purpose of the study is to investigate the effect of terminal and instrumental values on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.

A quantitative approach was adopted in this study, and data were collected via an online consumer panel from 390 existing Australian luxury consumers, aged 18 and above. Stimuli that represented the two upcycling conditions (remnants and past collections) and a control condition (generic product) from an actual Burberry-branded facemask were designed for the study. The collected data were analysed using the least partial square and multi-group analysis of the structural equation model

The findings indicate that consumers do not perceive Burberry facemasks made from upcycled remnant materials and previous collections have superior aesthetic or self-expressive benefits to them when compared to the generic Burberry masks. In the same vein, both upcycled categories do not provide superior instrumental values through economic benefits or safety when compared to the generic Burberry masks. Hence, terminal and instrumental values had no influence on the attitude and brand desirability for upcycled luxury designer facemasks, in relation with generic luxury designer facemasks.

The results indicate that strategies will have to be better designed to have a balance between safety features (as opposed to fashion) and luxury desirability of the brand to better capture the market for difference consumer values for the facemasks. As this is a relatively low involvement product, the pricing strategies must be re-evaluated.

This study offers empirical support for the proposition that different upcycling methods in the name of sustainable practices may have different functions for different consumer values in luxury marketing implementations. For the choice of facemasks during the COVID-19 pandemic, it provides empirical evidence for consumer choice for the different types and how it can be used to elevate luxury brand desirability.

Non-verbal communication (NVC) remains largely understudied despite its importance in today's fast-paced and cross-cultural management and research landscape. This article is significant because it reveals valuable insights into NVC, which represents 65–93% (Mehrabian, 1981) of communication and has the potential to considerably increase management effectiveness and efficiency by providing leaders and researchers with the knowledge they need to understand and handle diversity with competence.

This article draws on social identity theory (SIT) (Tajfel and Turner, 1979) and rapport management theory (RMT) (Brown and Levinson, 1987) to analyse illustrative interview extracts of co-occurring verbal and NVC from an interpretative phenomenological analysis (IPA) study focussed on understanding how London-based Romanian migrant entrepreneurs experience acculturation.

Romanian migrant entrepreneurs use a variety of verbal and non-verbal communication approaches in their acculturation narratives, providing depth and occasionally shifting meaning. These tactics include repeating verbal discourse with non-verbal clues, replacing verbal communication with non-verbal gestures, complementing verbal communication and juxtaposing non-verbal cues with verbal descriptions.

This study makes a valuable contribution to the fields of qualitative organisational management and entrepreneurial studies by addressing the lack of methodological tools available for analysing non-verbal language in interpretative research. This study presents a systematic technique for assessing non-verbal language symbols that has been developed through face-to-face interviews. The article utilises the first-hand interview experience of a Romanian co-researcher to demonstrate the significance of NVC in the transmission of meaning and the formation of identities amongst Romanian migrant entrepreneurs. These findings contribute to a better understanding of organisational management and research practices, particularly about this understudied entrepreneurial minority of Romanian businesses in London, by helping researchers and managers better grasp the cultural and contextual meanings communicated non-verbally. The article holds significance in the context of cross-cultural and organisational management practices.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

Stock market performance is paramount to every country, as it signifies economic growth, business performance, wealth maximization, savings deployment and consumer confidence. This study investigates the disparities in the market performance of listed firms in Romania. This study also examines whether the COVID-19 crisis affected market performance.

The data were collected from 69 firms listed on the Bucharest Stock Exchange (BSE) from 2018 to 2022, belonging to 11 sectors. This study used several methods to achieve its objectives. Difference tests were considered to analyze the performance of Romanian companies before and during the COVID-19 crisis, as well as across sectors. Regression analysis was also conducted to estimate the effect of the COVID-19 crisis and classification type on Romanian companies' performance. Additional analyses were performed to verify the findings of the present study.

The study’s findings indicate a clear difference in market performance between the pre-crisis and crisis periods. The COVID-19 pandemic had an adverse and significant impact on market performance. However, after the market contraction in the early stage of the COVID-19 pandemic outbreak, the stock market outperformed the pre-pandemic capitalization levels and the regional and global indices evolution. Furthermore, there was a difference in market performance across sectors. In particular, the communication services sector has specifically demonstrated accelerated growth.

This research examines the variation in the market performance of companies before and during the COVID-19 pandemic and across different sectors. It also provides evidence of the potential impact of COVID-19 on firms' market performance. This research contributes to a better understanding of how sectors perform during times of crisis.

Can digital financial inclusion (DFI) as an emerging and innovative financial service encourage economic development?

Based on a Bayesian macroeconomic investigation framework, this research study presents the level of internet growth as a threshold variable and examines the influence of DFI on economic development based on state panel data from 2008 to 2021 in India.

The outcome of DFI on economic development through various mediation models. The results illustrate that DFI growth substantially contributes to economic development.

Encouraging small and medium-sized enterprise entrepreneurship and motivating populations’ utilization are two significant networks through which DFI progress affects economic growth.

The present study aims to gauge the experience of gender non-binary (NB) employees in the context of employee value propositions (EVP) in Indian enterprises and make suggestions for organizations to align their gender-aligned interventions with the EVP framework.

Qualitative methodology was used for collecting data through semi-structured interviews and subsequent analysis of the transcripts. The data was gathered from 10 NB participants working in Indian enterprises with the use of non-probabilistic purposive snowball sampling.

The analysis revealed eight themes representing the good, bad and ugly experiences of NB individuals within the context of EVP. These findings underscore the potential of enriching value propositions for employees to promote gender inclusion in corporate settings, contributing to long-term organizational success.

The study offers both theoretical and practical implications for fostering inclusivity at the workplace. It suggests that policymakers and organizations should align EVP with diversity and inclusion initiatives, re-evaluate hiring processes and promotion policies to ensure equal opportunities for NB individuals, provide regular staff training to address biases and implement inclusive insurance policies and representation in employee resource groups (ERGs).

This study provides unique insights into the experiences of NB employees within the framework of EVPs in Indian organizations.

This research delves into the realm of Business Model Innovation (BMI), integrating it with the human-centric, sustainable, and resilient principles of Industry 5.0, proposing a new theoretical framework.

An abductive approach has been chosen to expand existing knowledge developing new ideas based on emerging phenomena. Data were gathered via semi-structured interviews with directors, managers and curators of public institutions in Italy, Switzerland, Germany and Spain encompassing Galleries, Libraries, Archives, and Museums (GLAM). These data were subsequently subjected to thematic analysis.

The findings indicate that the main enablers for Business Model Innovation (BMI) in combination with Industry 5.0 encompassed stakeholder, customer and organizational engagement, collaborative environment, knowledge and innovation management, and sustainability. These drivers were effectively leveraged through three pivotal facilitators-inhibitors: technology, resources, and leadership.

The principal constraints are rooted in the narrow contextual focus and the limited participants number. However, upcoming research efforts may broaden the horizons of this multifaceted and extensive investigation.

This study is groundbreaking as it fills a significant gap in the existing literature by integrating Business Model Innovation (BMI) with the Industry 5.0 paradigm, a novel approach that has not been explored previously. Additionally, the inclusion of GLAM institutions in this research adds a unique dimension, as they have been largely overlooked in both research domains.