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This study aims to investigate the motivations behind the issuance of financial instruments with characteristics of equity (FICE), economic consequences associated with their issuance and accounting classifications based on a value-relevance approach.

Using a sample of 169 financial and nonfinancial firms from 10 jurisdictions that adopted International Financial Reporting Standards, the authors use a difference-in-differences econometric approach.

The findings reveal that FICE issuers are more leveraged companies with higher costs of equity and, in some cases, lower effective tax rates. This evidence corroborates the hypothesis that issuers of FICEs seek to increase their book values of equity (accounting treatment as equity) and, simultaneously, generate deductible expenses for tax purposes (tax treatment as liability).

This finding suggests that market participants do not treat these instruments as regular equity but rather as quasi-equity. The findings suggest that a binary classification of FICE as debt or equity may not be the accounting treatment that best represents the underlying economic substance of these contracts. Furthermore, this study reinforces the IASB indication regarding to increase the FICE disclosure to allow stakeholders to better understand the economic essence of these bonds.

This study assesses the economic outcomes and market evaluation of a specific type of FICE that has not been previously studied, which is similar to the examples provided by the IASB in their materials on the subject.

This exploratory study aims to investigate the use of Facebook as a dialogic accounting tool for promoting citizen engagement in Italian regions.

This study adopts a mixed methodology. Indeed, it first collects some quantitative data to construct an engagement index for the Facebook pages of the Italian regions, and then it performs a content analysis of some posts while also examining the tenor of the related comments and the level of interaction between regions and citizens.

The Italian regions have mainly used their Facebook pages for public communication purposes rather than for public participation. Therefore, they have conceived social pages more as an instrument of self-legitimisation and thus monologic accounting and have rarely considered them as a tool for engaging citizens who, in turn, showed low interest in participating in online debates. Nature and environment, tourism promotion and sport were the most engaging content types. Findings also confirm that posting many messages does not automatically increase engagement.

This study is one of the first to investigate the potential of social media from a dialogic accounting perspective, especially in the public sector. Additionally, it focuses on regions which are understudied in the literature, although they are critical actors in implementing public policies. Last but not least, this study offers a framework that integrates the literature on the use of social media for citizen engagement and research on such platforms as dialogic accounting tools.

Quality of life is dependent on a healthy lifestyle and the self-care behavior of individuals. The study's purpose is to find out the determinants of individuals' self-care behavior. As such, self-care behavior is influenced by several factors that include individual knowledge, available information sources and their use, information-seeking related skills and cognitive state.

A quantitative research design followed using a questionnaire-based survey method. A total of 384 responses from the Pakistani public were collected using the convenience sampling technique. Structural equation modeling (SEM) was performed for examining the possible link between the variables.

Health literacy, Internet and social media use, and health information-seeking behavior had a direct/indirect positive impact on self-care behavior, but health anxiety had a negative impact. Health literacy and health information-seeking behavior positively mediated the relationship among Internet and social media use health anxiety and self-care.

Improving health literacy appears to be key to supporting better self-care, but it is an exploratory study, more research is required to confirm these findings. Policymakers, health professionals and information professionals should work together to improve health literacy and support informed self-care among the population.

Thus far, no previous study has examined the collective role of social media exposure, health anxiety, health literacy and health information-seeking behavior as predictors of self-care behavior. Although self-care behavior among the general population might be different compared to chronic patients, only few studies have examined the former as a unit of analysis.