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This study aims to investigate the effect of income and asset diversification on earnings management using discretionary loan loss provisions (LLP) in banks, and the role of risk level in mediating this effect.

A sample of banks operating in Middle East and North Africa countries was used to test the mediation model of Baron and Kenny (1986) with different measures of diversification and risk.

The results show that bank income and asset diversification have unique and combined effects on earnings management. The results also support the idea that a risk-mediating effect contributes to explaining this relationship among banks. Specifically, bank diversification strategies positively affect LLP-based earnings management by increasing bank risk. This result is relevant for conventional banks. However, only a direct and positive effect of diversification strategies on LLP-based earnings management can be observed in Islamic banks, and the indirect effect is not supported.

This study extends previous research by examining the unique and combined effects of income and asset diversification strategies on earnings management in the banking sector. Specifically, it provides new evidence that diversification strategies increase LLP-based earnings management, both directly and indirectly, through bank risk.

The purpose of this study is to examine the impact of computer-assisted language learning on cultural adaptation and language learning in non-traditional classroom settings.

The data of this study came from extended periods of observation, multiple rounds of semi-structured interviews and home visits. Using narrative inquiry, it analyzes an immigrant's journey of language learning and cultural adaptation within a virtual knowledge community.

The findings of this study reveal the profound impact of virtual knowledge communities on enhancing second language learning and facilitating cultural adaptation.

This study offers original insights by demonstrating the transformative power of virtual knowledge communities for the purpose of second language acquisition and cultural adaptation.

The purpose of this paper is to explore issues pertaining to monolingual ideology in the United States and the challenges in terms of career identity and development for multilingual individuals.

This conceptual paper provides a discussion of the relevant literature pertaining to linguistic diversity, language ideologies, career identity and career development, and offers a critical conceptual framework for understanding career development in linguistically diverse, multilingual contexts.

Based on a critical review of literature, this paper proposes a conceptual framework which can be used to address linguistic issues that may otherwise encourage discrimination and inequity in the workplace.

This paper addresses the gap in career development literature by proposing a critical conceptual framework that integrates language as an important element of one’s career identity.

The purpose of the study is to establish a predictive model for sustainable wire electrical discharge machining (WEDM) by using adaptive neuro fuzzy interface system (ANFIS). Machining was done on Titanium grade 2 alloy, which is also nicknamed as workhorse of commercially pure titanium industry. ANFIS, being a state-of-the-art technology, is a highly sophisticated and reliable technique used for the prediction and decision-making.

Keeping in the mind the complex nature of WEDM along with the goal of sustainable manufacturing process, ANFIS was chosen to construct predictive models for the material removal rate (MRR) and power consumption (Pc), which reflect environmental and economic aspects. The machining parameters chosen for the machining process are pulse on-time, wire feed, wire tension, servo voltage, servo feed and peak current.

The ANFIS predicted values were verified experimentally, which gave a root mean squared error (RMSE) of 0.329 for MRR and 0.805 for Pc. The significantly low RMSE verifies the accuracy of the process.

ANFIS has been there for quite a time, but it has not been used yet for its possible application in the field of sustainable WEDM of titanium grade-2 alloy with emphasis on MRR and Pc. The novelty of the work is that a predictive model for sustainable machining of titanium grade-2 alloy has been successfully developed using ANFIS, thereby showing the reliability of this technique for the development of predictive models and decision-making for sustainable manufacturing.

This study examines the perceptions of human resource (HR) professionals regarding the use of micro-credentials in the job market. The research explores the role of micro-credentials as emerging credentials in job requirements, continuing education, soft skills acquisition, job application evaluation (JAE) processes, qualification preferences in recruitment, salary/pay scale determination and promotional opportunities.

A quantitative research methodology was used to collect data through questionnaires distributed to 124 HR professionals.

The study finds that HR professionals recognize the value of micro-credentials in enhancing a candidate’s resume and aligning with their career objectives, as they offer personalized skill-building opportunities. However, some recruiters question the legitimacy of micro-credentials, perceiving them as informal and questioning their practical transferability.

This study highlights the importance for HR professionals to remain updated on emerging trends, adapt to the changing dynamics of the professional workforce and incorporate this into their recruitment and promotion policies. It also emphasizes the need for further investigation into the legitimacy of micro-credentials and their impact on the job market and presents the potential benefits of their integration into HR practices.

The purpose of this paper is to examine the evolution of interconnectedness of European insurers among themselves, as well as with other non-financial firms, for the period 2000–2021 and to analyze the stock return movements around the costliest catastrophic events (hurricanes) in the past two decades.

This paper follows the “simple” approach of Patro et al.(2013) and examines the daily stock return correlations of the largest 30 insurers and the largest 30 non-financial firms headquartered in Europe. In addition, the study uses event study methodology to examine stock return movements around the costliest hurricanes.

We find that the European insurance sector has become highly interconnected during the past two decades; however, its increasing connectedness with non-financial firms is limited to a few firms. In addition, we find weak evidence of the destabilizing effects of catastrophic events on European insurers and non-financial firms; however, the potential for cat risk contagion effects exists as the insurance industry becomes heavily interconnected.

The extant literature is largely concerned with the contribution of the insurance sector to the systemic risk of the financial sector. We focus on a specific region (Europe) and analyze the evolution of interconnectedness of the largest insurers within the insurance sector as well as with the largest non-financial firms encapsulating important crisis periods. In addition, we relate to the literature that examines the market reactions around catastrophic events to test the relevance of traditional insurance activities in instigating potential contagion shocks.

This study aims to revisit the empirical debate about the asymmetric relationship between oil prices, energy consumption, CO₂ emissions and economic growth in a panel of 184 countries from 1981 to 2020.

A relatively new research method, the PVAR system GMM, is applied.

The outcome of the PVAR system GMM model at the group level in the study suggests that oil prices exert a positive but statistically insignificant effect on economic growth. Energy consumption is inversely related to economic growth but statistically significant, and the correlation between CO₂ emissions and economic growth is negative but statistically insignificant. The Granger causality test indicates that oil prices, CO₂ emissions, oil rents, energy consumption and savings jointly Granger-cause economic growth. A unidirectional causality runs from energy consumption, savings and economic growth to oil prices. At countries’ income grouping levels, oil prices, oil rent, CO₂ emissions, energy consumption and savings jointly Granger-cause economic growth for the high-income and upper-middle-income countries groups only, while those variables did not jointly Granger-cause economic growth for the low-income and lower-middle-income countries groups. The modulus emanating from the eigenvalue stability condition with the roots of the companion matrix indicates that the model is stable. The results support the asymmetric impacts of oil prices on economic growth and aid policy formulation, particularly the cross-country disparities regarding the nexus between oil prices and growth.

From a methodological perspective, to the best of the author’s knowledge, the study is the first attempt to use the PVAR system GMM and such a large sample group of 184 economies in the post-COVID-19 era to examine the impacts of oil prices on countries’ growth while controlling for other crucial variables, which is noteworthy. Two, using the World Bank categorisation of countries according to income groups, the study adds another layer of contribution to the literature by decomposing the 184 sample economies into four income groups: high-income, low-income, upper-middle-income and lower-middle-income groups to investigate the potential for asymmetric effects of oil prices on growth, the first of its kind in the post-COVID-19 period.

The purpose of this study is to examine the underexplored link between entrepreneurship education (EE) and graduate employability in the higher education (HE) sector in the United Kingdom (UK).

The study draws on a thematic content analysis of semi-structured interviews with 45 professionals in UK HE, representing the “supply” side of EE.

The findings demonstrate a unidirectional link between EE and employability outcomes. This link is affected by societal, stakeholder-related, and teaching and learning-related factors.

Although the value of universities’ initiatives connecting EE and employability for economic development is emphasized, the study does not provide direct empirical evidence for this effect. Macroeconomic research is needed.

EE and employability would benefit from knowledge exchange between universities’ stakeholders and a broader understanding of what constitutes a valuable graduate outcome.

The study reveals the benefits of EE on a micro level. Participation in EE supports the connection between individual investments in HE and employability.

Based on human capital theory, many policymakers regard EE as a vehicle through which the relationship between investments in HE and career success on a micro level and economic growth on a macro level can be nurtured. Challenging this logic, the study highlights the potential of institutional theory to explain a contextualization of the link between EE and employability on a national level.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

The research showed Chinese firms (in contrast to multinational enterprises) develop nontraditional firm-specific advantages due to more relevant experience, better adapted strategies and privileged relationships.

The briefing saves busy executives, strategists, and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.