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This paper explores the relationship between earnings management and firms' value through the moderating effect of the missing elements – corporate social responsibility (CSR) disclosure and state ownership in Russian companies. The main argument of the paper is that CSR disclosure can be used as a mitigating mechanism to weaken the negative relationship between earnings manipulation and market value. Additionally test whether state ownership is an important moderating factor in this relationship are conducted as state has always played an important role in the emerging Russian market.

The hypotheses are tested on panel data for 223 publicly listed Russian firms for the period 2012–2018. A number of robustness tests are used to check the obtained results for consistency. Following previous research GMM method is employed to address endogeneity concerns.

Supported by stakeholder theory, it is observed that firms that disclosed more CSR information experience a weaker negative relationship between earnings management and market value because investors and other stakeholders positively evaluate a positive CSR image. This negative effect of earnings management on market value is even weaker for state-owned companies as market participants appreciate involvement of state-owned companies in CSR activities and place greater expectations on these firms to be responsible without clear understanding whether these actions are “window dressing” for this type of companies or not.

The study results provide new insights into the relation between earnings management, firm's value, CSR disclosure and state ownership in emerging-market firms. The paper highlight the importance of considering country-specific factors, such as state ownership, while analysing the market reaction on CSR disclosure and earnings management since the institutional peculiarities may help to explain differences in the obtained results.

Open-access repositories (OARs) are essential for openly disseminating intellectual knowledge on the internet and providing free access to it. The current study aims to evaluate the growth and development of OARs in the field of technology by investigating several characteristics such as coverage, OA policies, software type, content type, yearly growth, repository type and geographic contribution.

The directory of OARs acts as the source for data harvesting, which provides a quality-assured list of OARs across the globe.

The study found that 125 nations contributed a total of 4,045 repositories in the field of research, with the USA leading the list with the most repositories. Maximum repositories were operated by institutions having multidisciplinary approaches. The DSpace and Eprints were the preferred software types for repositories. The preferred upload content by contributors was “research articles” and “electronic thesis and dissertations”.

The study is limited to the subject area technology as listed in OpenDOAR; therefore, the results may differ in other subject areas.

The work can benefit researchers across disciplines and, interested researchers can take this study as a base for evaluating online repositories. Moreover, policymakers and repository managers could also get benefitted from this study.

The study is the first of its kind, to the best of the authors’ knowledge, to investigate the repositories of subject technology in the open-access platform.

This study aims to measure and further compare the countries in terms of the achievement in the degree of financial inclusion over the study period and between income groups considering 26 nations from Asia for the period 2013-2017.

While measuring the degree of financial inclusion, the study prepares an index using weighted arithmetic mean and the inverse of the Euclidean distance method. Further, comparison between the study period and between the income groups has been made using the dependent samples t-test as well as the Wilcoxon signed-rank test and independent samples t-test, respectively.

The study extends empirical insights by laying out the ranks for the countries considered for each of the study periods individually as well as in terms of mean financial inclusion scores for the study period. Further, comparison in terms of mean financial inclusion scores shows significant differences between the income groups, whereas the differences between the study periods turn out to be non-significant.

Less availability of intended variables over time restricts the predictive capability of sketching the phenomena in a true sense and claims further an exhaustive research to pursue in the future.

With the declining trend except for 2016-2017 in the achievement of financial inclusion scores over time, the study suggests emphasizing the initiatives targeted to include the excluded within the ambit of the formal financial system, which somehow seems unstable.

The novelty of the study lies in the portrayal of a measure that seems representative of the scale for development with deeper insight.

Fresh vegetables contain advantageous phytochemical components, making them one of the most significant sources of nutrition. The threat of harmful bacteria still exists because these vegetables are not heated in restaurants before being consumed. Therefore, this study aimed to evaluate the microbial quality of fresh vegetables in restaurants of different levels.

A total of 499 fresh vegetable samples (from sandwiches and fresh-cut vegetable salads) were collected from 3 different types of food service establishment: 201 from international restaurants (IRs), 210 from national restaurants (NRs), and 88 from cafeterias (CAs). The samples were prepared and inoculated on specific growth media. The aerobic mesophilic bacteria (AMB) Campylobacter spp., Staphylococcus aureus (S. aureus), Enterobacteriaceae, Escherichia coli (E. coli) and yeast and molds were counted, and Listeria monocytogenes, Salmonella spp. and Escherichia coli O157 were detected using specialized medium.

High counts of S. aureus, above 3 log cfu/g, suggested that 71.5% of samples collected from NRs and 77.3% from CA were not accepted, whereas 81.6% of samples collected from IRs were accepted. The low population of E. coli, less than 2 log cfu/g, suggested that 99.0, 97 and 92.0 % of samples collected from IRs, NRs and CA, respectively, were accepted. Listeria monocytogenes and Escherichia coli O157 were absent from every sample. One sample was positive for Salmonella spp. in each of the NR and CA sample groups.

RIs adhere to health and hygiene standards better than NRs and CAs, according to the findings of vegetable contamination tests.

The fashion industry is diverse and demands a high amount of resources and labor for its operation. It has powerful tools that can positively impact the environment and society as a whole. In this sense, it becomes necessary for fashion to adopt sustainable strategies quickly. One way would be the adoption of eco-innovations by companies in the sector. The objective of this research is to identify the main eco-innovation initiatives carried out by companies in the fashion sector and to verify what the trend is in the sector in relation to the types of eco-innovation, whether technological or non-technological in nature.

To meet the objective, the sector’s sustainability reports are analyzed based on the Global Reporting Initiative (GRI) initiative. The method used to treat the data is content analysis. The authors chose to use the GRI-G4 and GRI-Standards versions of the GRI structure, as they include topics relevant to its stakeholders. The analysis based on these criteria considers 18 reports prepared by four companies (Cia Hering, Grupo Malwee, Dudalina and Lojas Renner).

From the data analysis, it was noticed that eco-innovations of technological trends prevail in Brazilian fashion, in the first place, those of process (24.56%), followed by eco-innovations of product (10.53%). The pressure exerted by internal or external stakeholders will be fueled by the current scenario of sustainable development, positively influencing the adoption of eco-innovation. This characteristic can be attributed to the fashion sector, since technological eco-innovations overlap with non-technological ones in all the years that make up the analysis.

As limitations of this research, it is worth mentioning the availability of GRIs in the fashion sector. Even considering it a step forward, noting that larger companies support the adoption of these reports, it is important to highlight that only four companies make up the available database (Cia Hering, Lojas Renner, Dudalina and Malwee). From the adoption of the dissemination of sustainability reports by other organizations, the base could be expanded.

From this study, practical questions emerge that can contribute to managers and companies in the Brazilian fashion sector. Initially, the focus on eco-innovations is predominantly related to the technological component, with an emphasis on process eco-innovations. In this sense, business actions seek to resolve the accusations normally attributed to the sector, such as the adoption of unsustainable practices. For example, in cotton production, firms use large amounts of pesticides and water, despite the sector being accused of not taking proper responsibility regarding sustainability related issues.

Investment in eco-innovations indicates a positive attitude and change resulting from pressure and the need to return the market to society’s demands for more sustainable production technologies with less environmental impact.

The originality of the study lies in the systematization of a GRI analysis model applied to measure eco-innovations in fashion. Through the applied methodology, it is possible to emphasize that eco-innovations of technological trend prevail in the industry, first in processes and then in product development.