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During the COVID-19 pandemic, the public relied heavily on digital media to stay tuned for the latest update. Media preference could increase risk perceptions, although the influence of diverse media exposure remains unknown. Based on protection motivation theory, this study aims to investigate how digital media exposure diversity and information verification influence vaccination intention.

Analyzing survey data from 837 respondents in China, this study examined the effects of digital media exposure on information verification, including their influences on the threat appraisal, coping appraisal, vaccine misinformation beliefs, subjective norms and trust in vaccines.

Results indicate that diversity of digital media exposure increased threat appraisal (perceived severity) and coping appraisal (response efficacy and self-efficacy), while information verification increased only coping appraisal (response efficacy and self-efficacy). In addition, diversity of digital media exposure decreased vaccine misinformation beliefs. Furthermore, digital media exposure and information verification were linked to vaccination intention via the mediations of response efficacy, subjective norms and trust in vaccines.

This study is the first of its kind to investigate media exposure diversity in the context of vaccination and health crises. Our findings extended the PMT framework by exploring proactive information-related behaviors as antecedents of mediation processes. In addition, we examined misinformation beliefs, social norms and trust as societal influences. Theoretical and practical implications are also discussed.

The study evaluates whether an application of Ind-AS that converged with IFRS in India has enhanced financial reporting quality (FRQ) and how that is reflected in financial performance (FP).

Design/methodology/approach: The study uses discretionary accruals (DACC) to measure FRQ. In addition, it uses ordinary least square (OLS) regression to examine the association between Corporate Governance attributes, FRQ, and financial performance for a sample of 24 textile companies from 2010 to 2021.

The results indicate that adopting IFRS has a role in monitoring CG attributes to enhance FRQ; this means the financial reporting qualit improves somewhat with some CG attributes under Ind-AS. In addition, the results demonstrate that financial reporting quality positively influences FP.

There are significant effects on authorities and decision-makers. The findings from this research can benefit lawmakers by providing Ind-AS policy enforcement with more consideration. The results are also helpful for policymakers who want to improve CG and need proof of the significance of high FRQ in this respect.

Given the dearth of research on FRQ in India, the study extends prior literature on FRQ by examining the quality of financial reporting according to the transformation to IFRS in Indian textile firms. The theoretical contribution of the current study is the testing of agency theory towards practices of corporate governance mechanisms on FRQ and FP in the context of the textile sector.

The purpose of the study was to make sense of the role of human resource (HR) leaders in crisis management and in creating a resilient workplace amid conflicting institutional logics. The study also unearths the outcomes of crisis management from the different crisis response strategies implemented by HR leaders to build organizational resilience by managing conflicting institutional logics.

We conducted a qualitative study among HR leaders from the service and manufacturing industries in India (n = 26). Data collected through semi-structured interviews were analysed using Gioia’s methodology, which focuses on providing a structured approach to developing a grounded model and presenting the findings in a convincing narrative.

The findings based on data analysis yielded three aggregate dimensions that helped provide reasons for HR leaders to have acted in particular ways in bringing about institutional change through effective crisis management. The aggregate dimensions include managing conflicting institutional logics during the crisis, synergizing institutional logics for adaptive resilience and balancing institutional logics for transformative resilience.

This study makes two key contributions to the existing literature. First, we contribute to the institutional theory by examining various crisis response strategies that HR leaders adopt in bringing about institutional change amidst conflicting logics emanating from different stakeholders. Second, the study findings highlight the principles of adaptive resilience that manage opposing tensions between exploiting existing knowledge and exploring new changes and transformative resilience that reconfigures the core values and underlying beliefs that fundamentally challenge the existing system.