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This study aims at investigating the nexus between stock misvaluation, Fintech and COVID-19 via identifying the firm-level misvaluation of Fintech firms, and additionally examining how the COVID-19 pandemic has affected this misvaluation. This study further examines how the level of stock misvaluation has changed after the COVID-19 pandemic to shed more light on the pricing behavior of Fintech in a post-pandemic world.

The sample consists of all Fintech firms listed in the STOXX Global Fintech Index over the period (2014–2023). To empirically identify stock misvaluation, the authors apply the widely used approach of Rhodes-Kroph et al. (2005). Then, a series of fixed-effects regressions is conducted to investigate the impact of the COVID-19 pandemic on mispricing.

This study finds compelling evidence that Fintech stocks tend to be particularly mispriced during the COVID-19 pandemic. This evidence suggests that investors became more attracted to Fintech stocks, as being exposed to widespread adoption, usage and investment worldwide during the pandemic. Interestingly, the findings show that Fintech firms remain overvalued, even after the pandemic, which indicates that investors maintain their positive expectations for Fintech firms after the COVID-19 pandemic.

For investors and fund managers, the observed high valuation in the Fintech sector highlights its noticeable growth in the financial industry. The results also suggest that the impact of the COVID-19 pandemic on pricing behavior is asymmetric across the undervalued and overvalued Fintech stocks. This finding provides important insights for portfolio construction and investment strategies during the hard times of pandemics.

No previous work has been done on the effects of the COVID-19 pandemic on the prevailing levels of mispricing in Fintech stocks. Moreover, the findings provide novel insights into the pricing efficiency in the context of Fintech and extend the understanding of the long-term effects on Fintech firms in a post-pandemic world.

This study aims to investigate the nexus between corporate sustainability performance, Fintech and COVID-19 by examining how COVID-19 has impacted Fintech firms’ environmental, social and governance (ESG) performance. The study further examines the long-term effects on ESG performance post-pandemic, to shed more light on the persistence of firms’ commitment towards sustainability in a post-pandemic world.

The sample includes all Fintech firms listed in the STOXX Global FinTech Index over the period 2014–2023. Fixed-effects regression analyses are conducted to examine this relationship, controlling for other firm characteristics. To further ensure results validity, the two-stage least squares estimation method is also used.

This paper find that Fintech firms exhibit better ESG/pillar performance during COVID-19, supporting the view that firms tend to maintain or enhance their sustainability practices. Interestingly, the findings also reveal that Fintech firms could maintain and even improve their ESG/pillar performance after the pandemic, indicating that these changes are lasting, not merely short-term adaptations during the hard times of the crisis.

For practitioners and firms, the results allow for a better understanding of Fintech firms’ tendency towards sustainability practices, especially in a post-pandemic world. For investors, the findings help get insights into the drivers of the sustainability behavior of Fintech firms in response to the pandemic.

To the best of the authors’ knowledge, this paper is one of the first attempts to investigate how COVID-19 affects Fintech firms’ engagement in sustainability/ESG activities to extend both the increasingly growing literature on sustainability and the literature that focuses on Fintech and its role in a today’s world.

This study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by high power distance and a culture of secrecy. The study utilizes a theoretical framework that integrates agency theory, stewardship theory, and upper echelons theory as the foundation for examining this relationship.

The sample consists of 587 firm-year observations from non-financial firms listed on the EGX100, covering the period from 2012 to 2019. The primary variable of the study (ARL) is measured using different proxies. The analysis utilizes both Ordinary Least Squares (OLS) and logistic regression models, with additional analysis considering CEO power and using board gender diversity as a moderating variable.

The study finds that CEO characteristics significantly affect ARL, demonstrating a negative association between CEO ownership, founder status, family ties, duality and ARL. These findings remain robust after a series of tests using alternative measures. Additional analysis reveals that CEO power is negatively and significantly related to ARL. Interestingly, the negative association between CEO characteristics and ARL is more pronounced in boards without female members.

Although extensive research has been conducted on the factors determining ARL, few studies have examined the impact of CEO characteristics on ARL, particularly in emerging economies such as Egypt. The business environment in Egypt is characterized by high power distance and a secretive culture, providing a unique context for this study.

This paper aims to examine the impact of managers’ trust in employee representation systems on the relation between HPWS and organizational performance. The present research, by including the trust of managers in ER, studies managers as direct factors that affect the HPWS-performance relation.

The study employed partial least square structural equation modeling (PLS-SEM) through SmartPLS software using a formative model (Mode B) that includes mediation on data collected by Eurofound from 6,980 establishments in 29 European countries.

Our findings show that HPWS has positive direct effects on organizational performance. Our results indicate that trust of managers in ER has a mediator role and has a positive effect on the HPWS-performance relation.

The present study may be the first study that directly incorporates the role of managers and managers’ trust in the employee representation system in the relation between HPWS and organizational performance, highlighting the importance of the managers in the organization and emphasizing their role in the HPWS-performance relation.

This study was done to compare the modes of teaching mathematics in higher education in the United Arab Emirates (UAE). The three teaching methods were used as follow: before, during and after the COVID-19 pandemic. The three teaching methods are: (1). Normal on-campus face-to-face teaching and learning activity before the COVID-19 pandemic. (2). Full online teaching and learning activity during the COVID-19 pandemic. (3). Blended teaching and learning activity after the COVID-19 pandemic.

Over the last few years, there has been a considerable amount of literature investigating the efficacy of the various delivery modes: on-campus delivery (face-to-face), online delivery and blended learning (hybrid), in helping college students improve their mathematical skills. However, the extent to which one learner learns best has been hotly debated among the researchers. Therefore, this study aims to compare the efficacy of implementing three teaching and learning delivery modes before, while, and after the COVID-19 pandemic: on-campus delivery (face-to-face), online delivery and blended learning (hybrid) on academic achievement in mathematics at a higher education institution in the UAE. The main research question explores whether there is a statistically significant difference (p = 0.05) in students’ academic based on the delivery methods: on-campus face-to-face, online and blended learning. The participants in the study were students from one of the largest higher education institutions in the UAE, and all of them studied the same mathematics course before, during and after the COVID-19 pandemic. Student scores in the three academic semesters were thoroughly compared and analyzed using the ANOVA test to check if there is a significant difference between the three groups followed by a Tukey test to identify the significant difference in favor of which group. The results showed that there were significant differences in the mean scores in the students’ achievement in the mathematics courses favoring the blended learning delivery mode. The findings also show that the students’ achievement in mathematics using the on-campus face-to-face teaching and learning was better than the students’ achievement in mathematics using online teaching and learning delivery modes.

The main study question was: is there a statistical significant difference at the significance level (a = 0.05) in students’ achievements in mathematics courses at higher education in the UAE, which can be attributed to the method of teaching? The descriptive statistics reveal that the average student’s score in the final exam after the COVID-19 pandemic is 65.7 with a standard deviation of 16.65, which are higher than the average student’s score in the final exam before the COVID-19 pandemic of 58.7 with a standard deviation 20.53, and both are higher than the average students’ score in the final exam during the COVID-19 pandemic 51.8 with standard deviation 21.48. Then, the ANOVA test reveals that there is a statistically significant difference between the three groups in the final exam marks. The researchers used the multiple comparison tests (Tukey test) to determine the difference. The Tukey test reveals that there is a statically significant difference between the average students’ score in the final exam after the COVID-19 pandemic and the average students’ score in the final exam during the COVID-19 pandemic, where p = 0.015 < 0.05 as well as there is a statically significant difference between the average students’ score in the final exam after the COVID-19 pandemic and the average students’ score in the final exam before the COVID-19 pandemic, where p = 0.000 < 0.05 in favor of the average students’ score in the final exam after the COVID-19 pandemic. On the other hand, there is a statically significant difference between the average students’ score in the final exam before the COVID-19 pandemic and the average students’ score in the final exam during the COVID-19 pandemic, where p = 0.016 < 0.05 in favor of the average students’ score in the final exam before the COVID-19 pandemic.

There are several limitations that may reduce the possibility of generalizing the expected results of the current study to students outside the study population: (1) The study is limited to students of a federally funded postsecondary education institution in the UAE, in which most students are studying in their non-native language. (2) The study is limited to the mathematics courses. (3) The achievement test used in the study is a standardized test developed by the college as a cross-campus summative assessment.

The hybrid education model, also known as blended learning, combines traditional face-to-face instruction with online learning components. When applied to teaching mathematics in higher education, this approach can have several implications and benefits. Here are some key points supported by references: (1) Enhanced Accessibility and Flexibility: hybrid models offer flexibility in learning, allowing students to access course materials, lectures and resources online. This flexibility can accommodate diverse learning styles and preferences. A study by Means et al. (2013) in “Evaluation of Evidence-Based Practices in Online Learning” highlights how blended learning can improve accessibility and engagement for students in higher education. (2) Personalized Learning Experience: by incorporating online resources, instructors can create a more personalized learning experience. Adaptive learning platforms and online quizzes can provide tailored feedback and adaptive content based on individual student needs (Freeman et al., 2017). This individualization can improve student performance and understanding of mathematical concepts. (3) Increased Student Engagement: the integration of online components, such as interactive simulations, videos and discussion forums, can enhance student engagement and participation (Bonk and Graham, 2012). Engaged students tend to have better learning outcomes in mathematics. (4) Improved Assessment and Feedback Mechanisms: hybrid models allow for the implementation of various assessment tools, including online quizzes, instant feedback mechanisms and data analytics, which can aid instructors in monitoring students’ progress more effectively (Means et al., 2013). This timely feedback loop can help students identify areas needing improvement and reinforce their understanding of mathematical concepts. (5) Cost-Effectiveness and Resource Optimization: integrating online materials can potentially reduce overall instructional costs by optimizing resources and enabling efficient use of classroom time (Graham, 2013). (6) Challenges and Considerations: despite the benefits, challenges such as technological barriers, designing effective online materials and ensuring equitable access for all students need to be addressed (Garrison and Vaughan, 2014). It requires thoughtful course design and continuous support for both students and instructors. When implementing a hybrid education model in teaching mathematics, instructors should consider pedagogical strategies, technological infrastructure and ongoing support mechanisms for students and faculty.

The research is the first research in the UAE to discuss the difference in teaching mathematics in higher education before, during and after the COVID-19 pandemic.

The destruction of armed confrontations – ranging from chronic armed conflicts to full-scale wars – leads to enormous loss of human lives and causes wide-scale devastation. They also leave deep and lasting traumas in the minds of those whose lives are torn apart because of a conflict. Memorialisation of conflict-affected sites plays an invaluable part in post-trauma recovery and can contribute to the reconciliation of different groups involved in a conflict as these sites are representatives of communities' collective memory, identity and a source of unity and resilience. This paper aims to investigate post-trauma recovery and reconciliation processes through the phenomena of memorialisation. It aims to answer how and if the memorialisation of sites of pain can contribute to the recovery and reconciliation of affected communities and serve as examples for other people around the world.

The documentation of such processes and the lessons learnt can offer valuable information for conducting similar exercises in other settings ravaged by a conflict. To achieve this, a review of literature on trauma, memory, memorialisation and difficult heritage was conducted, while the memorialisation processes from different cases such as Hiroshima and Nagasaki (1939–1945), Beirut (1975–1990) and Sarajevo's Vijecnica and Mostar Bridge (1992–1995) were analysed.

It was identified that the potential of memorialisation for post-trauma recovery and reconciliation is vast. However, if these processes can “heal” or “hurt” depend largely on who the stakeholders are; how the site and events are interpreted and presented; how pre/post-conflict relationships and dynamics are harnessed; how symbolic meanings (old and new) are [re]interpreted; the spatial-temporal nature of the site and those interacting with it; and the intended and perceived messages. Altogether, memorialisation of conflict-affected sites is a political and continuous process that should take into consideration all those directly and indirectly involved, the dynamics between them and all the symbolic meanings acquired and attributed to the site.

The study critically explores frameworks of memorialisation and their impact on both the built environment and communities. It contributes to the wider discussion of difficult heritage memorialisation and approaches to reflect on sites and cities emerging from crises such as conflict.

This study aims to explore the tower crane safety factors (TCSFs) that influence tower crane safe operations (TCSOs) in modular integrated construction (MiC). It evaluates how the adoption of these factors contributes to achieving TCSOs and promoting sustainable practices (SPs) within MiC.

To achieve this aim, the study employed a systematic search to ensure a comprehensive collection of variables. Additionally, it conducted a questionnaire survey involving professionals and utilized a brainstorming technique to categorize the different variables. Finally, partial least squares structural equation modeling (PLS-SEM) was employed to test the relationship between TCSOs and SPs.

The results of measurement models indicated strong convergent and discriminant validity, with each observed variable correlating well with its latent variable. Moreover, a significant positive correlation between TCSOs and SPs was evidenced by a path coefficient (β = 0.755) and a p-value of <0.05. Lastly, the structural model revealed that the independent variables strongly influence the dependent variable (i.e. SPs) by 57%, underscoring safety's pivotal role in advancing sustainability within MiC projects. These findings provide empirical evidence that improving tower crane safety can directly enhance sustainable practices, offering a dual benefit of increased safety and sustainability for the construction sector.

This study makes a unique and previously undiscovered contribution to the field by identifying the TCSFs in MiC and employing a novel approach by utilizing PLS-SEM to create a unique mathematical model. It offers valuable insights into the relationship between TCSFs, TCSOs and SPs, thus contributing to methodological advancements within Safety Science and providing a foundation for future research and practical implementation in the construction industry.

This study aims to explore the perceptions of Environmental, Social and Governance (ESG) principles by private equity investors in Tunisia and evaluate how these perceptions are aligned with the United Nations Sustainable Development Goals (SDGs).

Semi-structured interviews were conducted with private equity investors operating in Tunisia to assess their level of understanding and awareness of ESG concepts and their expectations regarding the adoption of ESG criteria in their investment decisions.

This study reveals that while private equity (PE) investors in Tunisia are familiar with sustainability principles, their knowledge of ESG concepts is limited. ESG criteria are generally not incorporated into investment decisions unless mandated by foreign partners. The findings of this study also indicate that most Tunisian PE investors emphasize the importance of aligning ESG principles with the Sustainable Development Goals (SDGs) to meet international standards and remain competitive in raising global funds and forming partnerships with foreign partners.

Despite the insightful findings, this study has limitations primarily because of its qualitative nature and relatively small sample size. Conducting extensive quantitative research involving a broader range from the PE ecosystem would provide deeper insights into the integration of ESG principles in Tunisia.

This study provides valuable insights into ESG perceptions within a specific investor niche – the PE industry – and contributes to the limited body of literature on ESG, particularly in emerging markets like Tunisia.

This study aims to examine the impact of Artificial Intelligence (AI) adoption on Tunisia’s accounting profession, using the diffusion of innovations theory (DIT) to explore opportunities and challenges.

A survey of 400 academics and professional accountants in Tunisia was conducted, focusing on three key areas: the effect of AI on professional roles and tasks, the enhancement of digital work environments and the development of educational programs. Structural equation modelling (SEM) was used to test the relationships among these variables, providing robust statistical insights.

The results indicate that AI adoption leads to a 75.7% improvement in the functionality and responsibilities of accounting professionals, a 72.1% enhancement in digital workplace productivity and a 58.4% increase in educational program effectiveness. Despite these positive outcomes, the study identifies significant challenges, including a 63.2% concern related to change management and a 59.8% need for substantial training and technical resources investment. To address these challenges, the findings advocate for targeted professional development programs, collaborative policymaking to establish implementation guidelines and a curriculum overhaul to equip future accountants with AI competencies.

The findings suggest Tunisian organisations should invest in AI to achieve substantial efficiency and risk management gains. Practitioners, instructors and students are expected to increase their technology expertise to develop more effective accounting procedures in light of AI issues. Collaboration among policymakers, regulators and practitioners is essential to establish clear implementation guidelines.

This study offers theoretical contributions by applying the DIT to AI adoption within an emerging economy, providing a unique perspective on how AI drives digital transformation in the accounting sector. In addition, it delivers practical implications by identifying strategies for overcoming barriers to AI adoption, such as fostering organisational readiness, ensuring access to training resources and enhancing professional collaboration to enable successful AI integration.

The price clustering behavior is becoming a core part of the market efficiency theory especially with the development of trading strategies and the occurrence of major and unprecedented shocks which have led to severe inquiry regarding asset price dynamics and their distribution. However, research on emerging stock market is scant. The study contributes to the literature on price clustering by investigating an active emerging stock market, the Muscat stock market one of the Arabian Gulf Markets.

This research adopts the artificial intelligence technique and other statistical estimation procedure in understanding the price clustering patterns in Muscat stock market and their main determinants.

The findings reveal that stock prices are marked by clustering behavior as commonly highlighted in the previous studies. However, we found strong evidence of price preferences to cluster on numbers closer to zero than to one. We also show that the nature of firm’s activity matters for price clustering behavior. In addition, firms with traded bonds in Oman market experienced a substantial less stock price clustering than other firms. Clustered stock prices are more likely to have higher prices and higher volatility of price. Finally, clustering raised when the market became highly uncertain during the Covid-19 crisis especially for the financial firms.

This study provides novel results on price clustering literature especially for an active emerging market and during the Covid-19 pandemic crisis.