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The purpose of this study is to examine within a unified framework the timeliness and conservatism of accounting disclosure accommodating the transmission of news among the Scandinavian stock markets.

To this end the authors have used an augmented ordinary least squares (OLS) approach and univariate generalized autoregressive conditional heteroskedastic and vector autoregressive (VAR) modeling. The sample covers the period from 1987 to 2020, totaling 1452 observations. The sample was collected from the datastream database.

The empirical results of this study are consistent with previous findings and provide evidence that accounting reporting is timely and conservative while news is transmitted amongst the Scandinavian stock markets.

The findings could be important for investors, firms and regulators since failure of considering information that is derived from more advanced approaches could result in lower quality of annual reports of companies.

The authors examined the relationship between earnings yield and conditional risk using an augmented OLS model and the transmission of news among Scandinavian stock markets using a VAR model.

This study aims to examine the timing of corporate disclosure in the context of Georgia, an emerging market where a recent reform of corporate financial transparency mandated about 80,000 private sector entities to publicly disclose their annual financial statements.

The main analysis covers more than 4,000 large, medium, small and micro private sector entities, for which the data is obtained from the Ministry of Finance of Georgia. This paper builds an empirical model of logit/probit regression, with industry fixed and random effects to investigate the drivers of the corporate disclosure timing.

Findings suggest that the mean reporting time lag is 279 days after the fiscal year-end, that is nine days after the statutory deadline. Almost one-third (30%) of the entities miss the nine-month statutory deadline, while the timely filers almost unexceptionally file immediately before the deadline. Multivariate tests reveal that voluntarily filing entities completed the process significantly faster than those mandated to do so; audited financial statements take more time to be filed, whereas those with unqualified audit opinion or audited by large/international audit firms are filed faster than their counterparts. The author concludes that despite the overall high filing rates, the timing of corporate disclosure is not (yet) efficiently enforced in practice (but is progressing over time), whereas regulatory incentives prevail over market incentives among the timely filers.

To the best of the author’s knowledge, this is the first study that explores corporate disclosure timing incentives in the context of Georgia. This study extends prior literature on the timing of financial information from an emerging country’s private sector perspective, with juxtaposed market and regulatory incentives.

This study aims to present recent trends in touchscreen research through scientometric analysis. Devices with touchscreen are powerful tools for performing specialized operations. The touch screens of tablets, smartphones, laptops and television play an important role in teaching, learning and research.

The data was collected from Web of Science database from 2011 to 2021 and analysed using MS-Excel and VOSviewer software. After analysing 389 research papers, the authors identified the high impact journals, collaboration of countries, institutions, authors and growth trend of publications. Analysing the most used keywords, country-wise distribution of publications and research collaboration between institutions will help interpret the research trends in the selected time span.

The publications show an increase in number over the years from 2011 to 2021. Among the countries, USA has the highest number of 127 articles published, followed by England (61) and Canada (30). The results showed that the multiple authorship pattern in touchscreen publication is high when compared to single authors. The institutional analysis indicated that the organizations publishing more than five documents in the area were mostly from United Kingdom, Australia, USA and Korea. Timeline visualizations identified prominent keywords like touchscreen, performance, operant platform, Alzheimer’s disease, etc. in the subject. Interdisciplinary research is dominant in the subject, as seen from the most preferred journals and keywords.

The analysis does not include a comprehensive coverage of the research output, as only Web of Science database from 2011 to 2021 in a 10-year period is included.

The study would benefit stakeholders, including manufacturers and researchers alike, to know the future of touchscreen research.

This study is pertinent to socio-psychological fields because touchscreen technology encourages social connection among older persons and may help foster early literacy skills.

This paper will provide an understanding of the global developments in touchscreen research with recommendations for future research.

This article aims at - exploring and prioritizing the barriers to adoption of digitization in supply chains (SCs), categorizing them into sustainability triple bottom line (STBL) based upon their direct impact and suggesting digital technologies to address each barrier.

A five-phase methodology is used which consists of an exploration of 44 barriers to the adoption of digitization in SCs, analysis of 44 barriers for mean, standard deviation and Cronbach alpha based on questionnaire-based feedback of 25 experts, extraction of 10 most significant barriers through 05 experts, followed by categorization of the barriers into STBL referring to their direct impact on STBL, prioritization of ten barriers using Fuzzy Technique for Order Performance by Similarity to Ideal Solution and recommendation of digital technologies to address each barrier.

While all the barriers considered in this study significantly impede the adoption of digitization in SCs, lack of top management commitment (B1) is found to be most crucial while lack of culture toward use of information and communication technology required for digitization (B3) has minimum impact. Large investment in digital infrastructure (B6), difficulty in integration of cyber physical systems (CPSs) on varied platforms (B8) and lack of experts having knowledge of digital technologies (B2) are equally important barriers requiring more attention while adopting digitization in SCs.

This study is mainly based on feedback from 25 seasoned experts; a wider cross section of experts will give more insight.

The outcomes are very significant for organizations looking to adopt digitization in their SCs. Simultaneous consideration to all the barriers becomes impractical hence prioritization of same will be useful for the SC managers to benchmark their preparedness and decide strategies for the adoption of digitization with due consideration toward the impact of barriers on STBL. The digital technologies recommended will further aid in planning the digital strategies to address each barrier.

A unique approach to explore, analyze, prioritize and categorize the barriers to adoption of digitization in SCs is used to provide a deeper understanding of factors deterring the same. It implies that a supportive top management along with systematic allocation of finances plays a crucial role. The importance of availability of digital experts for integrating CPSs on a single platform is also highlighted. The digital technologies recommended will further assist the organizations toward adoption of digitization in SCs with due consideration to STBL.

The purpose of this study is to follow up on the structural and fatigue analysis of car wheel rims with carbon fibre composites in order to ensure the vehicular safety. The wheel is an essential element of the vehicle suspension system that supports the static and dynamic loads encountered during its motion. The rim provides a firm base to hold the tire and supports the wheel, and it is also one of the load-bearing elements in the entire automobile as the car's weight and occupants' weight act upon it. The wheel rim should be strong enough to withstand the load with such a background, ensuring vehicle safety, comfort and performance. The dimensions, shape, structure and material of the rim are crucial factors for studying vehicle handling characteristics that demand automobile designers' concern.

In the present study, solid models of three different wheel rims, namely, R-1, R-2 and R-3, designed for three different cars, are modelled in SOLIDWORKS. Different carbon composite materials of polyetheretherketone (PEEK), namely, PEEK 90 HMF 40, PEEK 450 CA 30, PEEK 450 GL 40 and carbon fibre reinforced polymer-unidirectional (CFRP-UD) are used as rim materials for conducting the structural and fatigue analysis using ANSYS Workbench.

The results thus obtained in the analyses are used to identify the better carbon fibre composite material for the wheel rim such that it gives better structural properties and less fatigue. The R-3 model rim has shown better structural properties and less fatigue with PEEK 90 HMF 40 material.

The carbon composite materials used in this study have shown promissory results that can be used as an alternative for aluminium, steel and other regular materials.