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The purpose of this study is to shed light on the tools, processes and negotiations involved in the formation of acceptable current values in the context of goodwill impairment testing. The study raises the questions of how a current value for goodwill becomes a faithful representation and how one expectation about the future becomes more convincing than other expectations.

Drawing on the study of associations, the analysis presents a case study of a large, internationally active organisation. By combining field notes, interview transcripts and a variety of documents, the qualitative analysis focusses on strategies and mechanisms of persuasion.

The findings reveal how epistemological objectivity of current values forms in three moments of relational becoming that codify, depersonalise and proceduralise the valuation task. Further, the study suggests that a convincing argument forms with the help of four enablers: a bricolage of inscriptions, methodological mystification, transformed professional identities and a practical need for closure.

The study contributes with an analysis and illustration of financial accounting as practice, elaborating on the meaning and construction of faithful representation in cases of measurement uncertainty.

This study investigates information flow of market constituents and global indices at multi-frequencies.

The study’s findings were obtained using the Improved Complete Ensemble Empirical Mode Decomposition with Adaptive Noise (I-CEEMDAN)-based cluster analysis executed for Rényi effective transfer entropy (RETE).

The authors find that significant negative information flows among sustainability equities (SEs) and conventional equities (CEs) at most multi-frequencies, which exacerbates diversification benefits. The information flows are mostly bi-directional, highlighting the importance of stock markets' constituents and their global indices in portfolio construction.

The authors advocate that both SE and CE markets are mostly heterogeneous, revealing some levels of markets inefficiencies.

The empirical literature on CEs is replete with several dynamics, revealing their returns behaviour for diversification purposes, leaving very little to know about the returns behaviour of SE. Wherein, an avalanche of several initiatives on Corporate Social Responsibility (CSR) enjoin firms to operate socially responsible, but investors need to have a clear reason to remain sustainable into the foreseeable future period. Accordingly, the humble desire of investors is the formation of a well-diversified portfolio and would highly demand stocks to the extent that they form a reliable portfolio, especially, amid SEs and/or CEs.

本研究擬審查多頻率的及為市場成份的信息流和全球指數。

研究人員使用基於改良完全集合經驗模態分解自適應噪聲(Improved Complete Ensemble Empirical Mode Decomposition with Adaptive Noise)的聚類分析法,取得Rényi有效轉移熵,藉此得到研究結果。

我們發現、於大部份多頻率,在持續性股票和傳統股票間有顯著的負信息流動,這會增加多樣化的益處。這些信息流大部份是雙向的,這強調了股票市場成份及其全球指數在構建投資組合上的重要性。

我們認為持續性股票市場和傳統股票市場大多為異質市場,這顯示了市場的低效率,而且這低效率的程度頗大。

關於傳統股票的實證性文獻裡是充滿了變革動力的,這顯示了它們以多樣化為目的的回報行為。這使我們對關於持續性股票的回報行為、認識變得實在太少了。於此,大量的企業社會責任的新措施不斷提醒各公司、要本著企業社會責任的理念去營運;但投資者需清晰明白他們為何需在可見的將來保持可持續性。因此,他們卑微的願望是一個較好的多樣化投資組合得以形成,故此他們高度要求股票要有組成可靠投資組合的性質和能力,特別是在持續性股票和/或傳統股票當中。

The impact of the intellectual capital disclosure (ICD) on the cost of equity capital (COEC) is not well established in the aspect of the Indian scenario. So the objective of this paper is to examine not only the overall effect of ICD but also the individual effect of human capital disclosure (HCD), relational capital disclosure (RCD) and structural capital disclosure (SCD) on COEC.

This research work is conducted by regressing COEC, firm size, leverage, industry type and disclosure index. The disclosure index is prepared based on content analysis of disclosure made in the annual reports of a sample of 50 companies listed in the Nifty 50 index for the year 2018–2019. But in this paper 20 companies are eliminated due to their negative COEC and rest 30 companies are used as the sample companies for this study.

The outcome of this study indicates a negative association between the disclosure of intellectual capital (IC) as a whole and the COEC. But a negative association only for two components (human capital and structural capital) with the COEC is found only when the association of COEC with the categories of ICD is considered.

This is the first study that examines the nexus between the level of ICD and its impact on the COEC in India context.

The purpose of this paper is to identify whether heuristic and herding biases influence portfolio construction and performance in Greece. The current research determines the situation among investors in Greece, a country with several economic problems for the last decade.

A survey has been conducted covering a group of active private investors. The relationship between private investors' behavior and portfolio construction and performance was tested using a multiple regression.

The authors find that heuristic variable affects private investor's portfolio construction and performance satisfaction level positively. A robustness test on a second group, consisting of professional investors, reveals that heuristic and herding biases affect investment behavior when constructing a portfolio.

The authors recommend investors to select professional's investment portfolio tools in constructing investment portfolios and avoid excessive errors, which occur due to heuristic. The awareness and understanding of heuristic and herding could be helpful for professionals and decision-makers in financial institutions by improving their performance resulting in more efficient markets.

The main contribution of this paper lies in the fact that it is the first study on two major behavioral dimensions that affect the investor's portfolio construction and performance in Greece. The rationale of the current research is that the results are helpful for investors in order to take rational, reliable and profitable decisions.

University, industry and government relationships, known under the Triple Helix, have been studied under various aspects. The West African region and countries have been analysed with mutual information and transmission power, two information theory-based indicators. The purpose of this paper is to portray the landscape of West African Triple Helix innovation systems using three main game theory indicators (core, Shapley value and nucleolus) with the objective to measure the synergy within the selected innovation systems.

The collaboration between university, industry and government is modelled as a three-person coalitional game. Bibliographical data of selected countries were collected from Web of Science and organised according to collaboration patterns between the three actors. The characteristic functions of the games were computed, the cores plotted, the Shapley values and the nucleoli computed.

Either university or government has more power to create and lead to synergy; government shows solidarity towards university and industry in most of countries; and they are joined in their efforts by industry in two countries. The core exists in all the countries meaning that all the selected innovation systems present synergy; however, the extent is limited and varies over countries.

Innovation includes all research products; however, this study focuses on publications only.

Synergy within a Triple Helix innovation system is studied up to now with information theory indicators. The paper portrays the landscape of West African Triple Helix innovation systems using three main game theory indicators: the core, the Shapley value and the nucleolus and gives a new way to study university, industry and government relationships.

In the age of digital media, customers have access to vast digital information sources, within and outside a company's direct control. Yet managers lack a metric to capture customers' cross-media exposure and its ramifications for individual customer journeys. To solve this issue, this article introduces media entropy as a new metric for assessing cross-media exposure on the individual customer level and illustrates its effect on consumers' purchase decisions.

Building on information and signalling theory, this study proposes the entropy of company-controlled and peer-driven media sources as a measure of cross-media exposure. A probit model analyses individual-level customer journey data across more than 25,000 digital and traditional media touchpoints.

Cross-media exposure, measured as the entropy of information sources in a customer journey, drives purchase decisions. The positive effect is particularly pronounced for (1) digital (online) versus traditional (offline) media environments, (2) customers who currently do not own the brand and (3) brands that customers perceive as weak.

The proposed metric of cross-media exposure can help managers understand customers' information structures in pre-purchase phases. Assessing the consequences of customers' cross-media exposure is especially relevant for service companies that seek to support customers' information search efforts. Marketing agencies, consultancies and platform providers also need actionable customer journey metrics, particularly in early stages of the journey.

Service managers and marketers can integrate the media entropy metric into their marketing dashboards and use it to steer their investments in different media types. Researchers can include the metric in empirical models to explore customers' omni-channel journeys.

Social networking sites (SNS) are heavily used by university students for personal and academic purposes. Despite their benefits, using SNS can generate stress for many people. SNS stressors have been associated with numerous maladaptive outcomes. The objective in this study is to investigate when and how SNS use damages student achievement and psychological wellbeing.

Combining the theoretical perspectives from technostress and the strength model of self-control, this study theoretically develops and empirically tests the pathways which explain how and when SNS stressors harm student achievement and psychological wellbeing. The authors test the research model through a two-wave survey of 220 SNS using university students.

The study extends existing research by showing that it is through the process of diminishing self-control over SNS use that SNS stressors inhibit achievement and wellbeing outcomes. The study also finds that the high use of SNS for academic purposes enhances the effect of SNS stressors on deficient SNS self-control.

This study further opens up the black box of the social media technostress phenomenon by documenting and validating novel processes (i.e. deficient self-control) and conditions (i.e. enhanced academic use) on which the negative impacts of SNS stressors depend.

This paper aims to adopt a moderated mediation model to examine the mediation roles of employee engagement and hindrance time pressure; the moderation roles of personality in the relationship between strengths-based psychological climate and employee innovation performance.

Applying snowball sampling and a self-administered survey, the data were collected from employees and immediate supervisors working in Chinese small-medium-sized enterprises. The PROCESS macro for SPSS was applied to examine the moderated mediation model.

The results show that a strengths-based psychological climate significantly influences employee engagement and hindrance time pressure, which, in turn, affects employee innovation performance. Both extroversion and emotional stability moderate the relationship between strengths-based psychological climate, employee engagement and hindrance time pressure but also the indirect effect of strengths-based psychological climate on employee innovation performance through employee engagement and hindrance time pressure.

Drawing on job demands and resources models, this research focusses on maximizing employee strengths instead of weaknesses and includes both two intermediating mechanisms in-between strengths-based psychological climate and innovation performance. Personality variables are applied as moderators, as the study assumes the effectiveness of the strengths-based interventions may vary depends on individual differences.

This study proposes that a strengths-based psychological climate may shift focusses from employee weakness to strengths to maximise their talents. Also, personality variables are suggested to be considered in the related human resource practices (e.g. hiring and performance appraisal) to increase the fit between employees, their jobs and the organisations.

This study develops a moderated mediation model to investigate the possible mediating mechanisms and boundary conditions in relation to the impact of strengths-based psychological climate on employee innovation performance.

This study aims to conduct performance and clustering analyses with the help of Digital Government Reference Library (DGRL) v16.6 database examining the role of emerging technologies (ETs) in public services delivery.

VOSviewer and SciMAT techniques were used for clustering and mapping the use of ETs in the public services delivery. Collecting documents from the DGRL v16.6 database, the paper uses text mining analysis for identifying key terms and trends in e-Government research regarding ETs and public services.

The analysis indicates that all ETs are strongly linked to each other, except for blockchain technologies (due to its disruptive nature), which indicate that ETs can be, therefore, seen as accumulative knowledge. In addition, on the whole, findings identify four stages in the evolution of ETs and their application to public services: the “electronic administration” stage, the “technological baseline” stage, the “managerial” stage and the “disruptive technological” stage.

The output of the present research will help to orient policymakers in the implementation and use of ETs, evaluating the influence of these technologies on public services.

The research helps researchers to track research trends and uncover new paths on ETs and its implementation in public services.

Recent research has focused on the need of implementing ETs for improving public services, which could help cities to improve the citizens’ quality of life in urban areas. This paper contributes to expanding the knowledge about ETs and its implementation in public services, identifying trends and networks in the research about these issues.