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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.

The physical filmmaking landscape has been transformed by the emergence of digital platforms that foster interaction and dialogue. The accessibility and affordability of mobile production tools have empowered anyone with a mobile phone to become a media content creator. Accordingly, this paper aims to present a multi-method approach for creating phygital projects that involve people as active participants rather than mere subjects who collaborate with the researchers to tell their stories.

Research participants can embrace diverse roles, serving as co-researchers, content creators, curators and collaborators. The authors use various engagement strategies with the research participants, who are often marginalized or underrepresented, to encourage their participation and give them agency and creative control. Thus, we also use a participatory action research approach to help advocate for the participants’ facial equality concerns.

Collaborative videography embraces the mosaic of voices expressing intricate social issues. In this project, research participants with “facial differences” explain their experiences in facing society.

By experimenting with participatory frameworks and combining physical interactions (such as in-person meetings) with digital platforms like Zoom and social media, the authors suggest a multi-method approach that honors the authentic stories of the research participants, effectively engages the audience and explains how phygital research methodologies can be used in interpretive consumer research, particularly in co-creating films that capture strong visuals.