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This study is one of the premier ones that is written to highlight the significance of corporate governance for small and medium-sized enterprises (SMEs). The purpose of writing this chapter is to increase knowledge and understanding of SMEs and their management. Thus, the scope of this study is much broader as compared to the previous studies. Other than scope, this chapter also bridges the research gaps and tries to relate literature with shortcomings and relatively unexplored areas associated with SMEs and their governance. For these reasons elements, claims, reasons and pieces of evidence were collected from diverse literature and presented in a scholarly way to address readers' interest and provide scope for further studies and research. Overall, this chapter is a form of descriptive study which his purposively conducted to induce more research work on corporate governance practices and their significance for SMEs.

The primary aim of this research was to investigate the mediating effect of the decision-making structure on the relationship between perceived environmental uncertainty and hospital performance.

Online and manual survey questionnaires were used to collect data in this study. The target population of this study consists of all middle managers within 11 COVID-19 referral hospitals in Surabaya. A total of 189 responses were collected, however, 27 incomplete responses were excluded from the final dataset. Data was analyzed using SEM-PLS.

The study's findings indicate that decision-making structure plays a role in mediating the link between perceived environmental uncertainty and hospital performance assessed via the Balanced Scorecard, highlighting the significance of flexible decision-making processes during uncertain periods. Moreover, based on our supplementary test, respondents' demographic characteristics influence their perceptions of hospital performance.

Hospital administrators can consider the significance of decision-making structures in responding to environmental uncertainties like the COVID-19 pandemic. By fostering adaptable decision-making processes and empowering middle managers, hospitals may enhance their performance and resilience in challenging situations. Additionally, based on supplementary tests, it is found that differences in the perception of the three Balanced Scorecard perspectives imply that hospitals categorized as types A, B, C, and D should prioritize specific areas to improve their overall performance.

This research adds substantial originality and value to the existing body of knowledge by exploring the interplay between decision-making structures, environmental uncertainty, and hospital performance. It contributes to the literature by specifically focusing on the Covid-19 pandemic, a unique and unprecedented global crisis.

The study delves into the impact of integrating reporting (IR) on three earnings management tools, namely classification shifting (CS), real-based earnings management (REM) and accrual-based earnings management (AEM) under the Indian institutional settings.

The data analysis involved the application of panel data regression models. Our dataset comprises 2,244 firm-years listed on the Bombay Stock Exchange spanning over financial years from March 2015 to 2021. To address endogeneity and self-selection bias concerns, a propensity score matching technique has been employed.

Our empirical results exhibit that IR-adopting firms are engaged in earnings management. Further, we find that IR-adopting firms have reduced their engagement in AEM and REM, however, their CS practices have been increased, indicating the substitution relationship between earnings management tools after the adoption of IR. It implies that firms shift their preference from more to less observable earnings management tools after the adoption of the IR, which aligns with the idea that firms adopt IR to gain legitimacy, however, their intention to deceive stakeholders through earnings management remains unchanged. The inclination of firms toward CS can be ascribed to its cost-effectiveness, as it leaves net profit unchanged, hence less likelihood of being detected by auditors. Overall, our results align with the principle of legitimacy theory.

The study focuses exclusively on three primary forms of accounting manipulation and assesses IR holistically, rather than investigating the influence of each capital individually within IR.

With a shift towards less detectable methods like CS, auditors must adapt their scrutiny and be mindful of their clients' IR adoption. Investors should scrutinize IR-adopting firms' financial disclosures, especially line items, as CS does not impact the net profits.

It is the pioneering research to thoroughly explore the impact of IR on different earnings management tools and strengthen the conceptual frameworks of legitimacy theory by documenting that firms adopt IR to gain legitimacy, however their intention to engage in earnings management remains intact.

The aim of this paper is to determine whether the efficiency of banks’ human capital (HC) has moderating effects on the relationship between asset diversification and bank performance over the 2008–2020 period.

Our study considers generalized least squares estimation in fixed effects panel.

Results show that banks with higher levels of HC and higher degree of diversification reduce bank profitability and efficiency. The results also depict that the financial stability-reducing effects of Income diversification decrease as bank HC efficiency increases. At the same time, the effects of income and asset diversity on financial stability change depending on the performance aspect.

Previous research on banks’ performance is concentrated on asset diversification. This article broadens to the HC, Asset diversification and the moderating effects of the profitability, stability and efficiency of French Banks.

The paper aims to provide companies with a better understanding of the needs of institutional investors to improve the disclosure of sustainability information by companies. The study investigates the changed information needs of institutional investors resulting from the Sustainable Finance Disclosure Regulation (SFDR).

This study uses an internet-based survey instrument amongst institutional investors to gain insights into their needs regarding sustainability information. The authors received 155 responses in total and use descriptive statistics and t-tests to analyse the survey data.

The results demonstrate that the implementation of the SFDR challenges institutional investors, as it affects their decision process. Additionally, the findings still indicate a lack of available corporate sustainability information, making it even more challenging for institutional investors to make appropriate investment decisions. Respondents suggest that information on climate-related risks is more important than the European Union (EU) Taxonomy metrics for meeting the SFDR requirements.

The findings are mainly restricted to the opinion of European investors. However, the evidence contributes to the existing literature by investigating institutional investors' information needs in the new regulatory landscape.

As the study provides insights into institutional investors' needs, reporting companies recognise the relevance of transparently providing sustainability information to be further considered in the investment process of institutional investors despite the regulation. The findings can help regulators develop uniform and global sustainability reporting standards.

This paper is the first to provide evidence on sustainability information requested on the institutional investors' side. The survey gathers primary data from professional investment members unavailable in databases or reports.

This study examines how technological advancements and psychological capital contribute to job stress. Furthermore, the paper examines how job insecurity, job stress and job involvement influence the cynicism of recently laid-off employees. Despite various research studies, there is a lack of understanding of employees’ views on their work future and its probable influence on their job behaviors in this era of technology.

A quantitative method was used to collect a sample of 403 recently laid-off employees. The research tool of this study was a questionnaire, and the sampling technique was stratified random sampling. IBM SPSS and AMOS software were utilized to ensure the trustworthiness and accuracy of constructs via factor analysis. The proposed hypotheses were tested using structural equation modeling.

The analysis showed that technological advancements, specifically in job-related stress, job involvement and job insecurity, significantly affect organizational cynicism. Job involvement is negatively associated with employee’s cynicism.

The current study adds to the comprehension of shifts in the perceived behavior of employees toward their organizations due to factors like the adoption of new technology in the organization, job stress, job insecurity and job involvement. Accordingly, there will be a need to form a favorable working atmosphere so that employees can perform their jobs with positive psychology and without any insecurity or stress.

The study is thought to contribute to the literature in terms of measuring organizational cynicism while layoffs continue due to AI advancements.

The empirical results of the pivotal relationship between big data analytics capability (BDAC) and firm innovation remain inconclusive, necessitating a comprehensive understanding of the mediator and moderator through which firms can realize the potential innovation benefits of BDAC. Invoking the indirect perspective of dynamic capability theory, we constructed a moderated mediation model in which organizational learning mediates the impact of BDAC on firm innovation; the mediation effect of organizational learning is contingent upon market orientation.

Our hypotheses were tested using hierarchical regression and bootstrapping methods with a sample of 227 large- and medium-sized manufacturing firms in China.

The results reveal that both exploratory and exploitative learning fully mediate the link between BDAC and firm innovation. The mediation effect of exploitative learning is positively contingent upon market orientation; however, market orientation does not positively moderate the mediation effect of exploratory learning.

Our moderated mediation model is one of the first to provide a fine-grained understanding of the process through which BDAC is transformed into firm innovation as well as the conditions under which this mediating mechanism may work effectively, thereby further elucidating the theoretical black box regarding the BDAC-firm innovation link and resolving existing debates in the literature regarding why BDAC does not always yield positive outcomes.

Micro-municipalities are a widespread form of local government worldwide. However, research into micro-municipalities is often fragmented across various disciplines (e.g. public management, urban studies, etc.), limiting our understanding of the diverse influences impacting micro-municipal administration. Here, we review the literature on micro-municipalities and investigate the network relationships affecting their administration.

We performed a systematic literature review on micro-municipal administration. We adopted a network perspective for analysing the sample articles, which helps identify the multiple nodes that influence micro-municipalities’ administration, the drivers of relationships between the nodes, and the direction and flow of authority between these nodes.

We propose a network-based framework of micro-municipal administration that incorporates tailored interventions and support from higher government levels, adaptive stakeholder engagement, residents’ active participation, and responsive leadership.

This is the first systematic literature review of micro-municipalities and the first to propose a network-based framework for their effective governance.