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Motivated by rapidly increasing CEO age in the USA, the purpose of this study is to analyze the effect of CEO age on financial reporting quality and consider the moderating role of clawback provisions.

This study uses a data set of 18,492 US firm-year observations from 2003 to 2019. Financial reporting quality is proxied with accruals-based and real activities earnings management measures, and with financial statement irregularities, measured by applying Benford’s law to financial statement line items. A number of sensitivity tests are conducted including the use of an instrumental variable.

The results provide evidence that financial statement irregularities are more prevalent when CEOs are older, and they suggest a complex relation between CEO age and real activities earnings management. The results also suggest that the effect of CEO age on financial reporting quality is moderated by the presence of clawback provisions which became mandatory for US-listed firms in October 2022.

This study is the first, to the best of the authors’ knowledge, to consider the effect of CEO age on financial statement irregularities and earnings management. This study has important implications for stakeholders evaluating the determinants of financial reporting quality, for boards of directors considering CEO age limitations and for policymakers considering mandating clawback provisions, which recently occurred in the USA.

Disasters are catastrophic events that result in loss of life, injury and significant disruptions to everyday life. Unsustainable poverty, crises and migration policies worsen them. This study aimed to evaluate the critical perspectives of G7’s country leaders regarding their national agendas in 2022, focusing on the sustainable development goals (SDGs) and the Sendai Framework for Disaster Risk Reduction (SFDRR).

This study utilized document analysis, one of the qualitative research methods. Using purposive sampling, we analyzed 20,215 words of X (Twitter) data from G7’s country leaders between January 1 and December 31, 2022, with a thematic approach using MAXQDA qualitative software. MAXQDA applied Code Cloud, Code Matrix Browser, Word Frequencies and MaxMaps Code Models tests. Results are presented based on codes, categories and themes identified during analysis.

The G7’s country leaders emphasized peace, justice and strong institutions as their SDGs priority. However, it was observed that developed nations often overlooked critical issues such as hunger, quality education and inequality in their agendas in 2022. Based on SFDRR, the leaders addressed crisis response and recovery topics, but it is crucial to note that there is a need for a shift towards proactive measures in their disaster policies. The study also noted limited coverage of migration issues affecting many countries globally. There is an urgent need to address hunger, provide quality education and reduce inequality worldwide.

This study has several limitations: Former Italian Prime Minister Mario Draghi did not have an X (Twitter) account in 2022, and the data only reflect the situation in 2022. Also, simply analyzing statements does not necessarily indicate what these countries support and promote in practice. However, this study could be enhanced by including analyses of funding allocations for projects that target various SDGs and SFDRR objectives. Lastly, this study focused on the strategic policy statements made by representatives of different countries. It does not include tactical and operational disaster management processes, which is a limitation because it is difficult to provide a broader perspective.

Developed countries’ approaches to disaster and development policies are essential for disaster risk reduction strategies. Future analyses of funding allocations for projects targeting various SDGs and SFDRR objectives can lead to practical implications.

The authors present a critical viewpoint on the SDGs and SFDRR perspectives of G7’s country leaders. As developed countries possess significant resources and capabilities, they should set a positive example in the global implementation of disaster policies. Consequently, their annual official statements are a valuable guide for disaster policymakers and practitioners.

The purpose of this study is to propose and develop a zakat model for digital assets from the Sharīʿah perspective.

This research adopts a qualitative research method while studying the literature thoroughly, and it analyzes the data through an exploratory research approach to propose a zakat model for the digital assets.

This research aims to develop a zakat model for digital assets within the framework of Sharīʿah. Using a qualitative research method, the study thoroughly examines existing literature and uses an exploratory research approach to propose this zakat model. The findings suggest that digital assets hold the potential to be considered for zakat in the contemporary digital age. Previous studies indicate that both commodity-based and currency-based digital assets meet the criteria for zakat imposition. Given zakat’s significant impact on socioeconomic development, it is imperative to carefully manage these assets to maximize their potential benefits. However, variations in interpretations by different jurisdictions and Sharīʿah scholars regarding the understanding and classification of digital assets lead to ongoing scrutiny from legal and religious perspectives. This research aims to contribute to the discourse by proposing a zakat model for digital assets and identifying potential assets eligible for zakat.

This research seems to be the pioneer in providing a zakat model for digital assets, combining different segments of digital assets.

The purpose of this study is to understand the leadership humour style and the mechanism through which leadership humour style transforms into follower’s workplace positive and negative outcomes such as thriving at work and burnout. It uses comprehensive elaboration theory and relational process theory to explore self-disclosure and perceived similarity as two new constructs to assess their relation to intrapsychic (self-enhancing and self-defeating) and interpersonal (affiliative and aggressive) leader’s humour style, respectively.

An exploratory qualitative study through semi-structured interviews was conducted with 10 leaders to understand the different aspects of leadership humour and their outcomes. Based on these dimensions, a questionnaire was created and sent to 200 respondents, and 158 responses were received. The empirical analysis of data was done by building structural equation modeling using smart partial least square.

The empirical study has shown that self-enhancing leadership humour is related to self-disclosure, and both affiliative and aggressive leadership humour styles are related to perceived similarity. When looking at the two critical outcomes of leadership humour, both perceived similarity and self-disclosure were related to social intimacy and thriving at work. The mediation effect showed that self-enhancing humour leads to self-disclosure which increases social intimacy leading to improving thriving at work and aggressive humour leads to norm violation which further leads to burnout.

The study has used the mixed methodology to understand leadership humour and its outcomes by conducting in-depth interviews with leaders and also provides empirical evidence related to leadership humour style by using the survey to collect data from the followers capturing their perceptions. And very critically, it has explored self-disclosure and perceived similarity as two new constructs to see their relation to leadership humour style and positive and negative outcomes at the workplace.