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This examine the impact of environmental, social and governance (ESG) performance on financial reporting quality (FRQ) before and during COVID-19 in the Egyptian market.

This study uses quarterly data from 2017 to 2021 to draw conclusions, with a sample consisting of 486 firm-year observations for 27 Egyptian companies listed on the Standard and Poor’s/Egyptian Stock Exchange ESG index. This study uses both firms’ ESG scores and the Beneish Model, an earnings detection model, as proxies for FRQ. COVID-19 effects on ESG performance and FRQ were examined by using Pearson’s correlation coefficient and two-stage least squares.

COVID-19 has a significant impact on the link between ESG and FRQ. This implies that corporations with high ESG performance are less likely to manipulate earnings (having a low M-score) and thus provide high FRQ during the COVID-19 pandemic. Moreover, there is a significant positive relationship between firm size, leverage and M-Score, indicating that large firms typically present a high FRQ.

The sample size and data availability are the main research limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR).

This research has practical implications for market regulators seeking to establish a legislative framework and enhance guidance to mandate managers to provide ESG data and CSR reports appropriate for Egypt and other developing economies in times of crisis.

Promoting the adoption of ESG practices in business, particularly during crises, has the potential to effectively provide high-quality and reliable financial reporting required for investment.

This study aspires to address notable deficiencies in the pertinent literature concerning the relationship between ESG performance and FRQ during COVID-19. To the best of the authors’ knowledge, little is known about how ESG performance changes in response to pandemics in emerging markets. To address this gap, this study examines the effects of COVID-19 on the relationship between ESG performance and FRQ in Egyptian-listed firms from 2017 to 2021.

The normalization of COVID-19 disease prevention has presented a major opportunity for the transformation and upgrade of cultural and tourism products in Taiwan. This paper aims to explore the attractiveness of Taiwanese military dependents’ villages, known as juancun, two studies were conducted to test the path relationships of juancun experiencescape, authenticity, memorability and revisit intention.

This research conducted two studies by using a mixed sampling of snowball sampling and purposive sampling for the questionnaire survey. Based on the 397 valid questionnaires retained in Study 1, a cultural heritage site experiencescape was developed and validated; in Study 2, 393 valid questionnaires were collected, and structural equation modeling was conducted to test hypotheses that were developed drawing on the stimulus–organism–response model and theory of buyer behavior.

It is revealed that cultural heritage site experiencescape include natural and cultural, social, sensory and functional factors and that the experiencescape affects authenticity positively; “existential authenticity–memorability” mediates the relationship of experiencescape and revisit intention, whereas co-creation behavior has the positive moderating effects on the relationship of experiencescape and authenticity.

The research developed an experiencescape scale for cultural heritage sites and described the managerial implications for destination management organizations regarding product development and service design.

COVID-19疫情防控的常态化为台湾的文化和旅游产品升级转型提供了巨大的契机。为了明确台湾眷村的旅游吸引力, 本研究操作两个研究设计以检定眷村体验景观、真实性、难忘性及重游意图之间的路径关系。

本研究操作的两个研究设计皆采用滚雪球抽样和目的性抽样的混合抽样方法进行问卷调查。基于研究设计一回收的397份有效问卷, 发展和验证了眷村文化遗产地体验景观量表; 运用研究设计二回收的393份有效问卷, 操作结构方程模型分析以检定基于刺激-机体-反应理论和买方行为理论发展的假设。

本研究揭示了文化遗产地体验景观包含自然与文化、社会、感官、功能性因素; 体验景观正向影响真实性; “存在主义真实性-难忘性”中介调节体验景观和重游意图的关系; 共创行为正向调节体验景观与真实性的关系。

本研究发展了文化遗产地体验景观量表, 并就产品发展和服务设计为旅游目的地管理组织提供了实务建议。

Esta investigación llevó a cabo dos estudios mediante un muestreo mixto de bola de nieve y muestreo intencionado para la encuesta por cuestionario. A partir de los 397 cuestionarios válidos retenidos en el Estudio 1, se desarrolló y validó el experiencescape del patrimonio cultural; en el Estudio 2, se recogieron 393 cuestionarios válidos y se realizó un modelado de ecuaciones estructurales para probar las hipótesis que se desarrollaron a partir del modelo estímulo-organismo-respuesta y la teoría del comportamiento del comprador.

La normalización de la prevención de la enfermedad COVID-19 ha supuesto una gran oportunidad para la transformación y mejora de los productos culturales y turísticos de Taiwán. Para explorar el atractivo de las aldeas de los familiares de militares en Taiwan, conocidos como juancun, se realizaron dos estudios para probar las relaciones de trayectoria del experiencescape del juancun, la autenticidad, la memorabilidad y la intención de volver a visitarlo.

Se revela que el experiencescape del patrimonio cultural de la aldea militar incluye factores naturales y culturales, sociales, sensoriales y funcionales, y que el experiencescape afecta positivamente a la autenticidad; la “autenticidad existencial-memorabilidad” media en la relación del experiencescape y la intención de volver a visitarlo, mientras que el comportamiento de cocreación tiene los efectos moderadores positivos en la relación del experiencescape y la autenticidad.

La investigación desarrolló una escala de experiencescape para el patrimonio cultural del sitio y describió las implicaciones gerenciales para las organizaciones de gestión de destinos en relación con el desarrollo de productos y el diseño de servicios.