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The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

This study aims to explore how organisations use institutional language in Green Bond reports to explain and justify their activities using language that describes and reflects narratives while simultaneously constructing and shaping ideology. The paper mobilises Wodak and Meyer’s critical discourse analysis (CDA) to examine reports and related documentation relating to Green Bonds issued in France.

The study uses three legitimating discourses: technocratic, environmental and social and business performance to develop a linguistic perspective that permits contributions to existing knowledge in the area.

The analysis attempts to identify the discursive strategies used to legitimise Green Bond issuance via claims linked to environmental management improvements and business activities’ social impact.

The study contributes to the critical literature on organisational legitimation and responsibility, investigations of Green Bond narratives and an understanding of broader environmental reporting in the financial sector.

The purpose of this study is to provide a detailed descriptive account and analysis of corporate internet reporting (CIR) practices among non-financial companies listed on the Egyptian Exchange (EGX) at two points in time – December 2010 (pre) and December 2013 (peri) political and social unrest in Egypt.

The study developed a disclosure index to determine the extent of CIR practices among all non-financial companies listed on the EGX in December 2010 and December 2013. The study uses ordinary least squares (OLS) regressions and isometric log-ratio transformations for compositional independent variables to empirically examine the factors affecting CIR in Egypt using a modern institutional theory lens.

The findings of this investigation suggest that listed companies in Egypt have started embracing the power of the internet as a disclosure channel, but the extent of these practices increased significantly over the investigated period, with great variations evident among the sampled companies in this regard. Such variations were chiefly dependent on the changing institutional actors over the two time frames. Additionally, the findings show that the time factor is particularly important for a given institutional field to induce a sufficient diffusion of corporate practices, especially in periods with drastic institutional change.

The evidence presented reflects the voluntary nature of CIR practices and the absence of a reinforced regulatory framework for organizing and monitoring such practices, with companies having discretion in terms of the amount and type of information disclosed via their websites. The results should, therefore, provide useful guidelines for regulators and standard-setters in identifying best practices, which, in turn, should allow CIR practices to become more consistent, making them easier to monitor and govern.

To the best of the authors’ knowledge, this is the first study that examines CIR practices at two points in time using a comprehensive disclosure index and a modern institutional theory lens.

This paper explored collective grief through the case of a Business Management College which suddenly and unexpectedly went into administration. The aim was to gain and apply insight to future crises in collective grief such as what occurred during Covid 19.

120 EVRE submissions with weekly reflective journal entries and 121 Capstone submissions including reflections were analysed as secondary textual data using content-thematic analysis and inferential statistics.

This study confirms the theory that grief is not linear. However, even though no positive correlation was found between two different cohorts (EVRE and CAPP submissions), who did experience the same crisis in different ways, those people did all seem to share the stage of avoidance.

The textual data was limited in scope as not all students chose to express their grief through the written submission or the Kubler-Ross lens.

This research does suggest that initially, institutional responses to collective grief should address initial stages of “avoidance”.

In responding to collecting grief, such as Covid 19, institutions need to recognise the non-linear process of grief and not expect a “one-size-fits-all” approach to be a viable solution.

There is not much research available looking at student experience and emotional pressures (if at all) collectively during a crisis.

The purpose of this study is to explore the indigenous business incubators with special emphasis on the Kente weaving industry. The study highlights the formation, incubation, challenges, opportunities and strategies for success based on the Kente indigenous business model. The Kente subsector is in the clothing industry and accommodates small and medium-sized enterprises (SMEs) in Ghana. The study adopts a qualitative and descriptive case study design with five SME Kente shop owners as respondents. Findings reveal that some owners inherited their business, whilst others established them themselves. Owners incubate their business via shared services, ad hoc business advice, financial management, family support, employee relationship management and prayers. The challenges often encountered were inadequate financial backing, lack of government support and business competition. The opportunities harnessed were technology, growing market demand and innovation.

Finally, in respect of the knowledge of Kente weaving, it was found that the weavers learnt from their elders that weaving is the skill of a spider, a prestige to Asantes. The chapter concludes that Kente business has the potential to contribute to the socio-economic development of Ghana and Ghanaians. It is recommended that SME owners invest in individual, team and organisational learning and build capacity for technology implementation. The study also provides recommendations for business actors in the textile industry to engage in collaboration with owners of SME Kente businesses to address the challenges.

The dynamic and evolving nature of the market calls for attention to digital platform firms' survival strategies, building agility for persistence in a continuously changing business environment. In India, the government’s adoption of the Digital Policy is one such change in the business environment for the firms that impact almost all sectors. Such policies cause a disruption wherein digital platform firms must be agile and create a strategic response that will endure any changes. The present study attempts to gain insight into the competitive strategies adopted by the digital platform firms of the consumer durables industry in India, which are implemented to facilitate their growth.

The entire study is conducted in two phases. Phase one includes identifying strategies sampled digital platform firms adopted in response to the digitalization policy, and the second phase evaluates the significance of the adopted plans to persist.

While clubbing the 42 strategic responses to a few aggregate dimensions, the study found four types of responses adopted by the digital platform firms in the consumer durable industry to persist in the market. Using a two-step system, the Generalized Method of Moments (GMM) approach, the study found that all four dimensions are statistically significant, positively impacting these firms' profitability.

The study contributes to the knowledge base of strategic responses to persist for the incumbent platform firms in a dynamic business environment.

The study answers the pertinent research question of how such strategic decisions may be informed in favor of profitability.

Scholars mainly propose and establish theoretical models of cumulative fatigue damage for their research fields. This review aims to select the applicable model from many fatigue damage models according to the actual situation. However, relatively few models can be generally accepted and widely used.

This review introduces the development of cumulative damage theory. Then, several typical models are selected from linear and nonlinear cumulative damage models to perform data analyses and obtain the fatigue life for the metal.

Considering the energy law and strength degradation, the nonlinear fatigue cumulative damage model can better reflect the fatigue damage under constant and multi-stage variable amplitude loading. In the following research, the complex uncertainty of the model in the fatigue damage process can be considered, as well as the combination of advanced machine learning techniques to reduce the prediction error.

This review compares the advantages and disadvantages of various mainstream cumulative damage research methods. It provides a reference for further research into the theories of cumulative fatigue damage.

This research aims to provide a new perspective on the evolving linkages between LAs and FSAs in the context of the technology-based manufacturing industry. Firm-level competitive strengths in an international context build upon the combination of (largely) exogenous location advantages (LAs) and endogenous firm-specific advantages (FSAs). The authors focus especially on the decay of LAs over time, which has been observed in many highly developed countries during the past decades. The authors show how the strengthening of FSAs can substitute for decaying LAs, thereby safeguarding against the demise of entire industrial regions.

The authors examine the technology-based manufacturing industry in Belgium, building upon an analysis of survey responses by 66 firms including a subgroup of 26 multinational enterprise (MNE) subsidiaries. The professional association representing this industry in Belgium (Agoria) viewed the firms included in the survey as representative for Belgian technology-based manufacturing in terms of the LAs they presently build upon (or location disadvantages they face) and the internal strengths they command relative to (foreign) rivals. The investigation uncovered the decay of critical LAs in Belgium and in parallel, the rise of ‘compensating’ FSAs of Belgian operations relative to foreign firms, including, especially, MNE sister subsidiaries in other countries. The authors also conducted 23 in-depth interviews with senior level managers (CEOs and senior vice presidents) of technology-based firms, including 10 subsidiaries of foreign-owned MNEs, which validated our analysis of the interplay between LAs and FSAs.

The findings reveal that since inception, Belgian manufacturing operations experienced an overall decay in their critical LAs by 23% on average. Despite this, several Belgian subsidiaries of foreign MNEs consider themselves as commanding a resource-base superior to that of the next-best-in-class subsidiaries. Furthermore, when assessing the dynamic interplay between LAs and FSAs, there is some evidence that the decay of LAs fueled the quest for – and firm-level journey toward – stronger FSAs.

The originality of this study is the alternative perspective to the conventionally assumed “positive-positive” relationship between LAs and FSAs. Prior management research has not examined the impact of decaying LAs on new FSA-creation in the realm of technology-based manufacturing.

Beyond the rhetoric of Nigeria's policymakers, there are multifaceted challenges threatening sustainable development (SD) in Nigeria under climate change (CC). To strengthen theory and practice, this chapter discusses SD under CC in Nigeria using SWOT analysis. The exploratory focus of this chapter made the qualitative research method, an interpretivist research paradigm, most appropriate. Data sourced from scholarly articles and other secondary resources were reviewed, integrated and synthesised using SWOT analysis. At the end of the SWOT analysis, four insights emerged. The strengths and opportunities of SD under CC include increased awareness and growing access to climate-friendly technologies, sustainable finance, climate-friendly agriculture, solar technologies and renewable energy solutions, among others. The weaknesses and threats include deforestation, unabated gas flaring, rising carbon emissions and exorbitant cost of climate-friendly technologies, among others. The chapter explicates the need for policymakers and regulatory agencies in Nigeria to consolidate the strengths, correct all weaknesses, harness opportunities and avert the looming threats of CC. The chapter contributes to the three themes of SD by affirming that CC comes with devastating consequences that evidently pose existential risks and threats to people, profits and the planet. Consequently, policymakers need to mobilise sufficient resources and capabilities for CC adaptation and mitigation to achieve SD in Nigeria.

In the modern business world, the main focus of the organizations is to improve the quality of the products and minimize the wastage of raw material. Keeping in view the green theory and improve the efficiency of the organization, the focus of the current study is to investigate the relationship between total quality management (TQM) and green innovation (GI), and examine how TQM practices can facilitate firms to achieve GI objectives. Corporate social responsibility (CSR) is also an important factor for organizations, and this study also focuses on the mediating role of CSR between the relationship of TQM and GI.

This is an empirical study. Data were gathered from the top management of 355 SMEs working in Pakistan through a questionnaire survey; the PLS-SEM approach was used to analyse the data.

Results of the study show that TQM has significant impacts on two aspects of GI namely green product innovation and green process innovation. Moreover, results also reveal that CSR partially mediates the relationship between TQM and GI.

This study is limited to manufacturing SMEs and future research should test this model on non-manufacturing sector too. The findings of the study provide significant roadmap to the management of small and medium-sized manufacturing firms that how they can reduce wastage and improve the product and process innovation in their organizations through TQM and CSR.

This study contributes to bridging research gaps in the literature and advances how TQM, directly and indirectly, help firms improve green innovation via mediating roles of CSR.