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The purpose of this study is to examine the interplay between integrated reporting quality (IRQ) and capital markets. More specifically, the authors test the impact of IRQ on stock liquidity, cost of capital and analyst forecast accuracy.

The sample consists of listed firms on the Johannesburg Stock Exchange in South Africa, covering the period from 2012 to 2020. The IRQ measure used in this study is based on data from Ernst and Young. To test the proposed hypotheses, the authors conducted a generalized least squares regression analysis.

The empirical results evince a positive relationship between IRQ and stock liquidity. However, the authors did not find a significant effect of IRQ on the cost of capital and financial analysts’ forecast accuracy. In robustness tests, it was shown that firms with a higher IRQ score exhibit higher liquidity and improved analyst forecast accuracy. Additional analysis indicates a negative association between IRQ and the cost of capital, as well as a positive association between IRQ and financial analyst forecast accuracy for firms with higher IRQ scores (TOP ten, Excellent, Good).

The study stands as one of the initial endeavors to investigate the impact of IRQ on the capital market. It provides valuable insights for managers and policymakers who are interested in enhancing disclosure practices within the financial market. Furthermore, these findings are significant for investors as they make informed investment decisions.

Integrated reporting (IR) aims to overcome the limitations of traditional reporting by merging financial information and sustainability data. Therefore, this paper aims to investigate whether IR quality is value-relevant for investors in the voluntary Asian context.

The study uses OLS regression to estimate the impact of IR quality on the market value of equity using data from Asian firms that prepare IR, presented on the International Integrated Reporting Council (IIRC) website for 2015–2022. The study uses content analysis to assess IR quality. Alternative measures of firm value, propensity score matching and instrumental variable estimation are used to validate the robustness of the main results.

The findings of this paper suggest that IR quality is value-relevant and has positive market reactions. Additional analyses show that the positive impact of IR quality is more salient for companies with high organizational complexity and high growth, and the impact is still significant during the COVID-19 pandemic period. Furthermore, the authors document that earnings quality and analyst forecast accuracy mediate the relationship between IR quality and market value.

The study has some limitations, primarily stemming from the relatively small sample size and the fact that the majority of the data represents Japan.

The findings of this study have implications for standard setters, governmental agencies interested in adopting IR, as well as investors and businesses about the effects of IR quality.

Most of the recent studies are concentrated on mandatory IR adoption in South Africa. This study is unique in concentrating on the value relevance of IR quality in the voluntary Asian context.

This study aims to investigate the relationship between personality traits and innovative behaviour, using a mixed-methods approach to provide deeper insights into these dynamics.

The authors used a mixed-methods approach, integrating fuzzy set qualitative comparative analysis (fsQCA) with traditional multiple linear regression analysis. This study was conducted among 76 university graduates, using the Big Five personality model and the Innovator DNA model to assess innovative behaviour.

The findings reveal significant positive correlations between conscientiousness, extraversion and innovative behaviour. The inclusion of fsQCA allowed for a more nuanced understanding of the complex interactions between personality traits and innovative behaviour, highlighting configurations of traits that traditional methods may overlook.

This study's sample size and focus on university graduates may limit the generalisability of the findings. Future research should explore these relationships in more diverse populations and settings to enhance generalisability.

The insights gained from this study can inform the development of more effective talent management strategies, helping organisations to better align personality traits with roles that demand high innovation. This approach can optimise team composition and improve innovative output.

Understanding the configurations of personality traits that lead to innovative behaviour can help educational institutions and organisations foster environments that support diverse and innovative thinking, ultimately contributing to societal progress.

This research contributes to the literature by demonstrating the efficacy of fsQCA in capturing the complexities of human behaviour, particularly in the context of personality traits influencing innovation. By combining qualitative and quantitative analyses, this study provides a comprehensive perspective that enhances both methodological rigour and the depth of understanding in psychological and innovation studies.

This study aims to develop a realistic 3D printing-based simulator for the training and planning of the left atrial appendage occlusion (LAAO) to be used in the cath lab.

Starting from a pre-operative computed tomography dataset of a patient already treated with LAAO, the model was obtained, consisting in the right and left heart, opportunely assembled to replicate the position and orientation of the patient's anatomy while lying on the cath lab table. Different 3D printing techniques and materials were used to mimic the interaction between the cardiac tissue and the clinical instrumentation. The simulator was tested in the cath lab under proper image guidance by three LAAO expert operators. The clinicians were required to assign a score in terms of realism to each material used to fabricate the fossa ovalis and the LAA.

The simulated interventions were successfully performed by the operators, who were able to navigate in the system and release the occluder device as during a real procedure. The intraoperative images acquired during the simulations were highly comparable with data from a real intervention, with a mean percentage difference below 10%.

This study demonstrated the feasibility of the proposed simulator to faithfully replicate the LAAO procedure and its potentiality to be used for multiple purposes, including the training of the young clinicians, the evaluation of the most complicated cases and the design of novel occluder devices, in a fully realistic setting.

The purpose of this research is to investigate the link between external audit quality and integrated reporting (IR) quality in the Jordanian market, a developing market. Furthermore, the research model considers the mediating effect of earnings management practices and the moderating effect of board gender diversity. As a result, it intends to provide further empirical evidence in this area.

This research investigates its model using data from Jordanian services companies listed on the Amman Stock Exchange (ASE) during the period 2013–2022. With 430 company-year observations, the current research’s sample includes all companies in the research population for which complete data were available during the period under investigation. Data relevant to the research setting were obtained from annual disclosures and the ASE's database.

The findings of this research show that audit firm size and audit firm specialty have a positive influence on IR quality, but audit firm tenure does not. External audit quality (as proxied by the size, specialty and turnover of the audit firm) had a negative impact on earnings management practices, while earnings management practices had a negative impact on IR quality. Additionally, the findings reveal that earnings management practices completely mediate the relationship between two external audit quality proxies (audit firm size and audit firm specialty) and IR quality. Furthermore, in terms of the moderating impact of board gender diversity, it is obvious that board gender diversity favorably moderates the relationships between all external audit quality proxies and IR quality.

Using agency theory and stakeholder theory, this investigation fills a gap in previous literature by adding scientific explanations and empirical evidence from the Jordanian market, a developing market, in the context of the impact of audit quality on IR quality, mediated by earnings management and moderated by board gender diversity.

The heritage and tourist attractiveness of Heritage Cities have aroused interest in establishing mechanisms to enhance their value based on the development of sustainability policies. The socioeconomic and socioenvironmental valuation of these heritage sites has become a necessary tool for decision-making.

Following the recommendations of International Council on Monuments and Sites – ICOMOS, this paper proposes a series of indicators and an exploratory model to define the factors that contribute to their valuation. Following the partial least squares structural equation modelling methodology, information was obtained from 363 intramural residents in the three Heritage Cities that currently have management plans in Spain.

The results show the importance of specifying indicators of sustainable mobility and socioeconomic and socioenvironmental sustainability for an adequate valorisation of heritage sites.

To this end, it is necessary to follow the guidelines of international bodies such as ICOMOS in relation to the management plans.

The main objective of this article is to visualize the structure and trends of pro-environmental behavior (PEB) between 1999 and 2023 through mapping and in-depth analysis. The aim is to analyze PEB, which has received considerable academic attention in recent years due to its key role in the conservation of the environment and the protection of local communities in tourist destinations. This paper provides an important summary of the recent research that has explored the role that tourists have in protecting the environment through PEB.

This study presents a visual analysis of 2005 scholarly articles between the years 1999 and 2023 related to PEB. Using the knowledge mapping based on VOSviewer it presents the current status of research, which includes the analysis of citation analysis, co-citation analysis, co-citation network and longitudinal analysis.

PEB is an emerging topic due to its relevance to protecting the environment in the context of travel. The citation and co-citation analysis show the relevance of the behavior of tourists with regard to protecting the environment. The co-word analysis highlights the current significance of research concerning green hotels and the destination image of environmentally responsible destinations.

This study sheds light on the current research progress of PEB in the context of tourism through a comprehensive analysis (citation, co-citation and co-word). In addition, we provide theories and factors that have been previously used to study PEB in the context of tourism. The findings contribute to a broad and diverse understanding of the concept of PEB, which can provide important insights for policymakers in formulating management strategies and policies aimed at reducing environmental impacts in destinations.

The design of cantilever pile walls (CPWs) presents several common challenges. These challenges include soil variability, groundwater conditions, complex loading conditions, construction considerations, structural integrity, uncertainties in design parameters and construction and monitoring costs. Accordingly, this paper is to provide a detailed literature review on the design criteria of CPWs, specifically in cohesionless soil. This study aims to present a comprehensive overview of the current state of knowledge in this area.

The paper uses a literature review approach to gather information on the design criteria of CPWs in cohesionless soil. It covers various aspects such as excavation support systems (ESSs), deformation behavior, design criteria, lateral earth pressure calculation theories, load distribution methods and conventional design approaches.

The review identifies and discusses common challenges associated with the design of CPWs in cohesionless soil. It highlights the uncertainties in determining load distribution and the potential for excessive wall deformations. The paper presents various approaches and methodologies proposed by researchers to address these challenges.

The paper contributes to the field of geotechnical engineering by providing a valuable resource for geotechnical engineers and researchers involved in the design and analysis of CPWs in cohesionless soil. It offers insights into the design criteria, challenges and potential solutions specific to CPWs in cohesionless soil, filling a gap in the existing knowledge base. The paper draws attention to the limitations of existing analytical methods that neglect the serviceability limit state and assume rigid plastic soil behavior, highlighting the need for improved design approaches in this context.

The paper aims to identify the level of support and expand on the issues recently raised in the literature concerning critical mass theory and board gender diversity (BGD).

The authors systematically searched relevant articles on the Scopus database in March 2024, identifying 132 articles. After removing book chapters, conference papers and reviews, the number was reduced to 122. An additional 16 were discarded as they were irrelevant (e.g. political, theoretical or conceptual) to the current study, leaving a final sample of 106 articles. This longitudinal study covers the period from 2016 to 2024.

The paper finds compelling evidence supporting the critical mass theory and underscores the importance of corporate BGD in today’s society. It also offers explanations for the few cases where critical mass theory may not be fully supported. It highlights that the performance benefits of corporate BGD, in many cases, only exist when there is a critical mass of female directors on the board.

It lends support to policymakers in pursuing corporate BGD through quotas, provided that the incentive is not just to fill the numbers.

The paper offers a unique perspective on the level of support for the critical mass theory. It is believed to be the first paper to conduct a longitudinal study to investigate the support for the critical mass theory.

This paper aims to investigate the actual impact, mechanism and internal and external environmental adjustment effect of ESG performance on the persistence of green innovation using data from China’s A-share manufacturing listed companies from 2009 to 2021.

Panel data regression models are used to explore the effect of ESG performance of manufacturing enterprises on the persistence of green innovation. To examine the mechanism of ESG performance affecting the persistence of green innovation of manufacturing enterprises, this paper refers to the research of Wen and Ye (2014) and constructs an analysis framework of intermediary effect.

This research was funded by Shandong Provincial Natural Science Foundation, grant number ZR2023MG075 & ZR2024QE171.

There are a few more limitations to this study that might be discussed from the following angles: first, due to data availability, this paper examines the persistence of green innovation from the output perspective. The authors can expand the data sources in the future and investigate the input-output combinations in green innovation as a means of understanding its sustainability. Second, the mechanism studied in this paper includes management costs, entry of green investors and risk-taking ability. In fact, it is possible that ESG performance influences green innovation persistence in other ways as well; these can be investigated more in the future.

First, it concentrates on the persistence of green innovation in manufacturing enterprises, surpassing the quantitative aspect and thereby broadening the research scope. Second, by including the “management expense ratio,” “green investor entry” and “risk-taking” as mediating factors, the study delves deeper into the mechanisms through which ESG performance impacts the persistence of green innovation in manufacturing enterprises, further broadening the research scope. Third, this research incorporates the internal and external environments encountered by manufacturing enterprises into the analytical framework to investigate their adjustment effects in the process of ESG performance influencing persistent green innovation, thus widening the research perspective. Fourth, this study introduces the subdimensions of ESG performance, specifically environmental responsibility, social responsibility and corporate governance, and assesses their impacts on the persistence of green innovation in manufacturing enterprises, thus enriching the research narrative.