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The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.

This chapter discusses the control of women's bodies and minds through the daily practices of menstrual control apps. Based on Michel Foucault's concepts (2003, 2006, 2013), the research is based on women's relationship with their own bodies. Still, it is wider than the body per se since the central theme is the construction of subjectivities. This paper embraces power modalities and explores disciplinary and discursive practices and regimes of truth, biopower, biopolitics and governance. The paper frames the fundamental points of Michel Foucault's analysis of power and how they are associated with strategies used for menstrual tracking apps. It looks at how apps act on the subjectivity of being a woman, shaping ways of thinking and acting. It looks at how disciplinary practices, knowledge–power and surveillance, as Foucault tells us, relate to themselves and medicine. The text highlights that monitoring data and corporate surveillance by menstrual apps poses unprecedented challenges to feminist politics. Therefore, we argue that the technology of menstrual tracking apps acts subtly and uninterruptedly to docilise female bodies and make them useful. Trying to find new paths and solutions from a feminist and critical perspective, we offer suggestions for further research on the topic, disregarding liberal approaches which rely on media literacy exclusively rather than a holistic comprehension of technology and women's rights.

The purpose of this study was to examine entrepreneurs’ learning before, during and after entrepreneurial failure and understand the relationship between learning and recovery from failure.

A qualitative multiple case study was carried out based on entrepreneur interviews who have experienced the failure of their businesses.

The study finds that entrepreneurs learn both during the company’s lifespan and post-failure, with distinct types and intensities of learning at different life cycle phases. It highlights the link between learning and emotions during the failure process, revealing entrepreneurs’ limited awareness of their knowledge gaps, particularly during successful business phases, and shows the difference between women and men.

One limitation of this study is that the companies are all located in northern and central Portugal, and the number of entrepreneurs starting new ventures post-failure is limited. Another is a lack of comprehensive measurement of the economic impact, especially on the health of individuals who have experienced the impact of failure. The absence of concrete data hampers understanding and the development of targeted support mechanisms for these individuals.

This study stands out for its unique approach, thoroughly exploring the intricate, profound and significant experiences during a crisis, such as a business failure, from the entrepreneurs’ perspective. It delves into their learning processes before, during and after the failure, providing a comprehensive understanding. This study evidence that significant learning occurs during the operation of the business, and not during or after failure, due to the limitations imposed by the pain and disorientation it causes. Therefore, if recovery does not occur, learning does not happen either. It also highlights the differences between women and men in their learning experiences, adding a new dimension to the research.