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The transition period from eating disorder inpatient (IP) care to outpatient care can be difficult for patients and is often characterised by high relapse rates. This study aims to co-develop a novel treatment pathway to support patients during this critical period.

This was a mixed-methods case study using co-production methodology and a nested qualitative component. The authors co-developed an initial proposed pathway structure with clinicians and people with lived experience of an eating disorder, based on a review of the literature. They then conducted interviews with clinicians and patients (n = 8) to refine the pathway; these were analysed using framework analysis.

A four-component pathway structure was developed. Six main themes emerged from this qualitative analysis: autonomy, the need for holistic patient care, difficult experiences, service provision, relationships and feedback on the discharge pathway.

This study highlighted the importance of centring patient autonomy during treatment, as well as ensuring treatments are holistic in nature. This may reduce the high levels of relapse associated with discharge from IP treatment and improve the quality and effectiveness of eating disorder treatment delivered.

Co-production approaches were used to develop the IP discharge pathway with members of a Lived Experience Advisory Panel alongside clinicians. To the best of the authors’ knowledge, this study was also the first intervention development study aimed at providing targeted support for patients dealing with the adverse effects of hospitalisation and difficulties transitioning to outpatient care.

The study investigates the predisposition of generational cohorts toward entrepreneurship in an emerging economy as entrepreneurship has arguably become a panacea for unemployment and sustainable economic development.

The study adopts descriptive and cross-sectional survey designs. The study also employs quantitative approach to collect the data from 1,000 workers in 20 selected private and public organizations in Ghana. The data were analyzed using descriptive statistics, correlation and hierarchical regression techniques.

The results reveal that baby boomers and Generation Z (Gen Z) have a higher predisposition toward entrepreneurship, while Generation X (Gen X) and Generation Y (Gen Y) have a lower predisposition toward entrepreneurship. However, the study found that baby boomers are more predisposed to entrepreneurship than all the generational cohorts. Furthermore, a generation may become entrepreneurs regardless of their gender. Finally, individuals with higher educational qualification (i.e. masters and doctorate) are more likely to become entrepreneurs in a given generation.

The findings imply that entrepreneurial opportunities (such as ease of doing business, favorable business regulations, access to credit facilities, low interest rate, ease of registering business, start-up capital, etc.) should be created by government and its stakeholders to serve as stimuli for members of these generations (particularly baby boomers and Gen Z) to participate fully in entrepreneurial activities. In addition, the culture of “go to college and graduate with the expectation of government employment” and “job for life” should be discouraged to allow members of Gen X and Gen Y build up entrepreneurial mindsets.

This study contributes to generational cohorts and entrepreneurship literature by providing a perspective from the cultural and socio-economic background of an emerging economy. Additionally, this study demonstrates that irrespective of gender, one may become an entrepreneur and highly educated individuals tend be entrepreneurs.

This paper empirically examines how tax haven use affects classification shifting by public and private UK firms.

The authors conduct multivariate regression analyses of classification shifting on proxies of tax haven use for a broad sample of UK non-financial public and private firms from 2010 to 2018. An array of additional tests is conducted to ensure the robustness of the findings.

Firms using tax havens engage in more classification shifting relative to those that do not. The result is concentrated for public firms. While private firms’ classification shifting is generally pronounced, it appears unaffected by tax haven use. The findings suggest that the use of tax havens facilitates public firms’ classification shifting due to the lower institutional environment quality of these jurisdictions. In addition, classification shifting may be a less costly earnings management device for public firms using tax havens due to their political sensitivity.

The study highlights the need for regulatory intervention to constrain classification shifting, especially when firms use tax havens. It also calls for further scrutiny by auditors and financial analysts on the classification of income statement items.

While prior research focuses on accrual and real earnings management by public firms, this study investigates the consequences of using tax havens on classification shifting, a largely underexplored but heavily exploited earnings management strategy. Differences between public and private firms are also tested. Overall, this study offers an advanced understanding of how a firm’s institutional and political environments influence its financial reporting.

The role of common institutional ownership is becoming increasingly significant in China’s capital market. However, it remains unclear whether common institutional ownership plays a synergistic or collusive role in China’s capital market. Therefore, the study examines the impact of common institutional ownership on the cost of equity capital within the specific context of China.

This study uses a sample of Chinese listed firms over the period 2007–2021. It mainly employs ordinary least squares regression to examine the relationship between common ownership and the cost of equity.

Common institutional ownership has a beneficial, synergistic and monitoring role in reducing a firm’s cost of equity capital in the Chinese emerging market. Lowering business risks, reducing information risk and mitigating agency conflicts play a significant role in mediating the relationship between common institutional ownership and the cost of equity capital. The inhibitory effect of common institutional ownership on the cost of equity is more pronounced for non-SOEs, firms without government support and firms with lower investor attention. The study sheds a positive insight into the ongoing debate regarding the actual effect role of common ownership.

This study offers valuable insights into the ongoing debate regarding the practical implications of common institutional ownership, while also enriching the research on the factors that influence the cost of equity capital for firms. The conclusions hold significant practical implications for companies, investors and regulators.