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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.

The present study aims to investigate the effect of environmental reporting on the financial performance of banks in India.

The study is based on the secondary data. The sample includes the banks listed in the NSE Nifty Bank Index from 2016–2017 to 2020–2021. The environmental reporting data was obtained through the content analysis technique. The financial data was collected from the CMIE Prowess database. Panel regression analysis was used to analyse the data.

The findings indicate a negative significant influence of environmental reporting on the ROA and ROE of banks. On the other hand, environmental reporting does not significantly influence the EPS of banking institutions.

To the best of the authors’ knowledge, this study is the first to contribute to the scarce literature on the influence of environmental reporting on financial performance, pertinently in the context of a developing nation's banking sector.

This study aims to examine the effect of social reputation on the relationship between boards and foreign ownership on the quality of sustainability disclosure.

The sample of this study consists of publicly-traded primary and secondary sector companies in Indonesia for 12 years, from 2009 to 2020. This study uses panel model regression to generate its results. The disclosure data are hand-collected data sourced from annual financial and company sustainability reports.

Higher foreign board component companies report lower quality of sustainability disclosure, whereas companies that possess foreign ownership components report a higher quality of sustainability disclosure. This result is strengthened by obtaining consistent results tested with economic, social and environmental disclosure components. In addition, if the company has a good social reputation, it will strengthen the relationship of foreign ownership to the quality of sustainability disclosure.

These findings are relevant for policymakers, professional organizations and practitioners in Indonesia and other developing countries.

The moderating effect of social reputation on the relation of the foreign board and foreign ownership-quality of sustainability disclosure as this study does remain rare in developing countries. This study complements various research conducted in developing countries, such as Indonesia, by offering a new dimension. The results indicate that social reputation has a moderating role in determining the impact of foreign ownership on the quality of sustainability disclosure.

Foreign directors from developed nations are significant brain gains for Chinese firms because they improve board competency and board diversity. Therefore, the purpose of this study is to explore the relationship between foreign directors from developed countries on Chinese listed firms and firms’ green commitment.

For the empirical analysis, first, this study applies ordinary least square regression and firm fixed model to explore the relationship between foreign directors and green commitment. For the endogeneity concerns, this study first added more control variable in the main model, then applied instrumental variable approach and propensity score matching technique.

This study predicts and finds that percentage of foreign directors from developed countries on Chinese listed firms’ board positively enhances the firms’ green commitment. Furthermore, this study also finds that the positive relationship between foreign directors and firms’ green commitment is more significant when firms are in a low competitive industry, have no financial constraints and are overseas-listed. This study’s findings are robust after controlling for endogeneity concerns.

This is new research on the impact of foreign directors on corporate green commitment.

This paper aims to investigate whether risk-related information is associated with a higher level of performance disclosure (PerfD) in the annual reports during the Covid-19 pandemic. Additionally, this paper assesses if ownership structure plays a moderating effect on the relationship between RD and PerfD.

A content analysis technique to measure the risk information and PerfD for 72 listed firms in the Abu Dhabi stock exchange and Dubai financial market for the period 2019–2021.

The authors find a significant correlation between risk disclosure and PerfD. Indeed, managers use annual reports to send a signal to the market about their abilities and skills in managing high-risk situations by disclosing more performance-related information accompanying any communicated related risk information. Besides, our results report that before the pandemic, only government ownership had a significant effect on the level of disclosure of performance-related information. However, during the pandemic, foreign ownership also played an important role to improve firm transparency. In addition, during the pandemic, Big 4 audit firms have effective quality control, and auditors would play an important role in improving the quality of disclosure. Besides, leveraged firms report more performance-related information. A high level of PerfD may play a critical role in mitigating debtholders’ concerns about firm’ ability to manage the pandemic situation and generate enough cash flows in the future to pay their debts.

This paper’s findings are highly relevant to financial reporting’ users, mainly shareholders, as they will be aware about management behaviors during the crisis and how firms are engaged in disclosure. Besides, this paper’s findings may be useful for market regulators to reinforce the role of audit quality to maintain good reporting, especially in crisis circumstances. In addition, regulators may benefit from the findings through the optimization of the ownership structure (dispersed ownership), which helps to promote transparency and disclosure.

The present work involves analytical and experimental investigation of sloshing in a two-dimensional rectangular tank including the effect of porous baffles to control and/or reduce the wave motion in the sloshing tank. The purpose of this study is to assess the analytical solutions of the drag coefficient effect on porous baffles performance to track free surface motion variation in the sloshing tank by comparison with experimental shake table tests under a range of sway excitation.

The linear second-order ordinary differential equations for liquid sloshing in the rectangular tank were solved using Newmark’s beta method and obtained the analytical solutions for liquid sloshing with dual vertical porous baffles of full submergence depths in a sway-oscillated rectangular tank following the methodology similar to Warnitchai and Pinkaew (1998) and Tait (2008).

The porous baffles significantly reduce wave elevation in the varying filled levels of the tank compared to the baffle-free tank under the range of excitation frequencies. It is observed that the Reynolds number-dependent drag coefficient for porous baffles in the tank can significantly reduce the sloshing elevations and is found to be effective to achieve higher damping compared to the porosity-dependent drag coefficient for porous baffles in the sloshing tank. The analytical model’s response to free surface elevation variations in the sloshing tank was compared with the experiment’s test results. The analytical results matched with shake table test results with a quantitative difference near the first resonant frequency.

The scope of the study is limited to porous baffles performance under range sway motion and three different filling levels in the tank. The porous baffle performance includes Reynolds number dependent drag coefficient to explore the damping effect in the sloshing tank.

The porous baffles with low-level porosities in the sloshing tank have many engineering applications where the first resonant mode of sloshing in the tank is more important. The porous baffle drag coefficient is an important parameter to study the baffle’s damping effect in sloshing tanks. Hence, obtained analytical solution for liquid sloshing in the rectangular tank with Reynolds number as well as porosity-dependent drag coefficient (model 1) and porosity-dependent drag coefficient porous baffles (model 2) performance is discussed. The model’s test results were validated using a series of shake table sloshing experiments for three fill levels in the tank with sway motion at various excitation frequencies covering the first four sloshing resonant modes.

This study aims to explore the critical application areas of radio frequency identification (RFID) technology for sustainable buildings.

The quantitative research approach was adopted through a structured questionnaire administered to relevant stakeholders of construction projects. The data collected were analysed with the exploratory factor analysis, relative importance index (RII) and fuzzy synthetic evaluation (FSE).

The study’s results have categorised the crucial areas of application where construction industry stakeholders should focus their attention. These areas are divided into four categories: management technologies, production technologies, sensing technologies and monitoring technologies. The findings from the FSE indicate that monitoring technologies represent the most significant category, whereas management technologies rank as the least significant. Moreover, the RII analysis highlights that tools management stands out as the most important application of RFID, while dispute resolution emerges as the least significant RFID application.

The study establishes the core areas of RFID application and their benefits to sustainable buildings. Consequently, it helps stakeholders (consultants, clients and contractors) to examine the RFID application areas and make informed decision on sustainable construction. Furthermore, it provides systematic proof that can aid the implementation of RFID in developing countries.

The study provides an insight into the possible application areas and benefits of RFID technology in the construction industry of developing countries. It also developed a conceptual frame for the critical application areas of RFID technology in the construction industry of developing countries.

Artificial intelligence (AI) is experiencing growth and prosperity worldwide because of its convenience and other benefits. However, AI faces challenges related to consumer resistance. Thus, drawing on the user resistance theory, this study explores factors that influence consumers’ resistance to AI and suggests ways to mitigate this negative influence.

This study tested four hypotheses across four studies by conducting lab experiments. Study 1 used a questionnaire to verify the hypothesis that AI’s “substitute” image leads to consumer resistance to AI; Study 2 focused on the role of perceived threat as an underlying driver of resistance to AI. Studies 3–4 provided process evidence by the way of a measured moderator, testing whether AI with servant communication style and literal language style is resisted less.

This study showed that AI’s “substitute” image increased users' resistance to AI. This occurs because the substitute image increases consumers’ perceived threat. The study also found that using servant communication and literal language styles in the interaction between AI and consumers can mitigate the negative effects of AI-substituted images.

This study reveals the mechanism of action between AI image and consumers’ resistance and sheds light on how to choose appropriate image and expression styles for AI products, which is important for lowering consumer resistance to AI.

This study aims to determine the ink removal efficiency of papers with different recycling numbers and to examine some electrophotographic printing properties.

The base papers prepared according to the INGEDE 11p standard are subjected to six recycling stages (RS) under equal conditions. The physical-optical properties of the papers obtained at the end of each RS are measured and CMYK (cyan, magenta, yellow, key) color measurement scales are printed on each paper with electrophotographic printing. Color measurements of the printed papers are measured using the X-Rite eXact spectrophotometer, adhering to the ISO 13655:2017 standard. According to the measurement results of the optical properties, the ink removal efficiency of each recycling step is determined as a percentage (%) using some formulas.

As general, according to DEMLab and IERIC data, it is determined that the ink removal efficiency increased as the recycling repetition increased. In DEMf factor values, the highest deinking efficiency is obtained after the fourth RS. There is no significant difference between the printing properties of the samples.

It has been a matter of curiosity that papers lose their properties after how many RS. Many studies have been carried out on this subject and it has been presented by experimental methods that the printability properties of papers increase or decrease after which RS. This study can be a pioneer for future studies.

This paper aims to investigate how firms such as Xerox, which have transitioned to a digital servitization business model, bridge relational asymmetry. It continues the theme of sustainability from the traditional three pillars—environmental, economic and social sustainability—to relational in terms of the quality of the relationship between the service provider and the customers.

Using an exploratory method, qualitative data from the case of Xerox, a pioneering company that embraces servitization business models, has been gathered. The combination of exploratory archival and literature searches allows for a more in-depth understanding of servitization and how it bridges (or does not bridge) the relational asymmetry.

The results reveal that a relational dimension is inherent in the servitization business model, whereas in order to achieve sustainability, it must leverage transparency, which may be either an enabler or an impairing factor. A borderline for a transparent relationship that distinguishes these two parameters is established.

The study's single-case firm was limited to Xerox as an industry forerunner and could only represent mature and multinational enterprises.

With the purpose of providing high-quality service, this exploratory paper gives managers rational insight into whether and when it is sustainable to fill the relational asymmetry between them as service providers and their customers.

From the relational asymmetry perspective, the authors shed light on the aspect of transparency, which is a pivotal cause of any asymmetric relationship. Through the case of Xerox, the study further sheds light on the dual effect of transparency, which could either be an “enabling” or an “impairing” factor. Putting it together, the use of interaction as a basis for co-creation is at the crux of the emerging reality.

This paper examines servitization from a new perspective, proposing that the relational asymmetry bridged by servitization will determine the future of organizations that differentiate themselves through quality relationships.