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The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.

This paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting quality), impacts value creation differently between companies operating under mandatory versus voluntary adoption of these reporting frameworks.

The sample comprises 1,195 firm-year observations (international data set) from 2018 to 2022, which are divided into groups based on mandatory vs voluntary adoption of the international integrated reporting framework (IIRF) and Sustainability Accounting Standards Board (SASB). Furthermore, regression analysis is used in the analyses.

The findings revealed a significant and positive relationship between IRQ and value creation on a global scale. In addition, unlike voluntary adoption of the IIRF, mandatory adoption of it showed a significant and positive relationship between IRQ and value creation. Furthermore, an increase in the CDS had a greater impact on value creation compared to IRQ. Finally, in contrast to companies with voluntary adoption of both IIRF and SASB, companies with mandatory adoption of them exhibited a significant and positive relationship between these reports and value creation.

The findings have practical implications for various stakeholders. First, by enhancing the awareness and understanding of integrated reporting and sustainability reporting among users, these results can facilitate more informed economic decision-making and enable a more accurate assessment of a company's potential for value creation. Second, these findings can contribute to the development of more effective and tailored reporting guidelines that align with the nuances of value creation dynamics in different contexts. Ultimately, this research can lead to improvements in reporting practices and regulatory frameworks, benefiting both companies and their stakeholders.

The study's social implications are significant as it offers insights into the global debate surrounding the adoption of the IIRF and the objectives of the merger involving the Value Reporting Foundation and the International Financial Reporting Standards Foundation. The findings provide a concrete basis for evaluating the value of adopting the IIRF and inform discussions on the future of reporting standards and practices.

Furthermore, it stands as one of the pioneering endeavors to investigate the value creation aspects of CDS. These unique aspects make a substantive contribution by expanding the frontiers of knowledge in the realm of corporate reporting and financial implications, offering novel insights and opportunities for further research in this crucial domain.

High-nitrogen steel is a common material for the manufacture of drilling equipment such as drill collars. However, its poor surface properties often limit its applications. The purpose of this paper is to find a way to enhance the surface performance of high-nitrogen steel, which is expected to improve the wear resistance of high-nitrogen steel.

The CoCrNi and CoCrFeNi medium-entropy alloy (MEA) coatings were prepared on high-nitrogen steel substrate by laser cladding technology. The microstructure, phase composition and element distribution of the fabricated coatings were investigated using scanning electronic microscopy, electron backscatter diffraction and X-ray diffraction. The phase structure, phase stability and structural stability of the CoCrNi and CoCrFeNi MEAs were investigated in combination with phase diagram calculation and molecular dynamics. Then the wear tests were carried out for coatings.

The results show that both prepared MEA coatings have good quality and contain a single face-centered cubic phase. The wear performance of MEA coatings is improved by the refinement of grain size and the increase of dislocation density. Due to the addition of Fe atoms, the lattice distortion of the CoCrFeNi system increased, resulting in a higher dislocation density of the coating. Cr atoms in the CoCrFeNi system are the largest, and the local lattice distortions induced by them are greater. Through this study, MEA coatings with high hardness can be expanded to drilling field applications.

CoCrFeNi and CoCrNi MEA coatings were successfully prepared on the surface of high-nitrogen steel for the first time without obvious defects. The micromorphology and grain orientation of the different kinds of coatings were discussed in detail. The hardness-strengthening mechanism and structure stability of the coatings were illustrated by experiments and molecular dynamics simulations.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-04-2024-0116/

The purpose of this study was to validate the feasibility of the proposed microstructure-based model by comparing the simulation results with experimental data. The study also aimed to investigate the relationship between the orientation of graphite flakes and the failure behavior of the material under compressive loads as well as the effect of image size on the accuracy of stress–strain behavior predictions.

This paper presents a microstructure-based model that utilizes the finite element method (FEM) combined with representative volume elements (RVE) to simulate the hardening and failure behavior of ferrite-pearlite matrix gray cast iron under uniaxial loading conditions. The material was first analyzed using optical microscopy, scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS) and X-ray diffraction (XRD) to identify the different phases and their characteristics. High-resolution SEM images of the undeformed material microstructure were then converted into finite element meshes using OOF2 software. The Johnson–Cook (J–C) model, along with a damage model, was employed in Abaqus FEA software to estimate the elastic and elastoplastic behavior under assumed plane stress conditions.

The findings indicate that crack initiation and propagation in gray cast iron begin at the interface between graphite particles and the pearlitic matrix, with microcrack networks extending into the metal matrix, eventually coalescing to cause material failure. The ferritic phase within the material contributes some ductility, thereby delaying crack initiation.

This study introduces a novel approach by integrating microstructural analysis with FEM and RVE techniques to accurately model the hardening and failure behavior of gray cast iron under uniaxial loading. The incorporation of high-resolution SEM images into finite element meshes, combined with the J–C model and damage assessment in Abaqus, provides a comprehensive method for predicting material performance. This approach enhances the understanding of the microstructural influences on crack initiation and propagation, offering valuable insights for improving the design and durability of gray cast iron components.

The application of reinforcing old bridges by adding external prestressed steel bundles is becoming more and more widespread. However, the long-term safety performance test of the strengthening method is rarely carried out. In this paper, the bearing capacity of a 420 m prestressed concrete (PC) continuous girder bridge after five years of strengthening is analyzed.

The bridge model of the bridge structure and strengthening scheme is established by the finite element software of the bridge. The theoretical load-bearing capacity of the bridge under the latest standard load grade is obtained by finite element analysis. The actual bearing capacity of the bridge is obtained by field test. Through the comparative analysis of theory and practice, the health state of the bridge after five years of reinforced operation is judged. The damage to the overall stiffness and external prestressing of the bridge is also analyzed.

The results of deflection and strain show that the stiffness and strength of the secondary side span and the middle span decrease slightly, and the maximum reduction of bearing capacity is 4.5%. The static stiffness of the whole bridge decreases as a result of cracks, and the maximum decrease is 21%. In the past five years, the relaxation loss of the external prestressing of the bridge is 3.31–3.97%, which is the main reason for the decrease in bearing capacity.

Through the joint analysis of the bridge stiffness and the loss of external prestressing, the strengthening condition of the bridge after five years of operation is effectively analyzed. The strengthening effect of the external prestressed steel beam strengthening method is analyzed, which can provide a reference for similar bridge strengthening.

This research conducts bibliometric analyses and network mapping on smart libraries worldwide. It examines publication profiles, identifies the most cited publications and preferred sources and considers the cooperation of the authors, organizations and countries worldwide. The research also highlights keyword trends and clusters and finds new developments and emerging trends from the co-cited references network.

A total of 264 records with 1,200 citations were extracted from the Web of Science database from 2003 to 2021. The trends in the smart library were analyzed and visualized using BibExcel, VOSviewer, Biblioshiny and CiteSpace.

The People’s Republic of China had the most publications (119), the most citations (374), the highest H-index (12) and the highest total link strength (TLS = 25). Wuhan University had the highest H-index (6). Chiu, Dickson K. W. (H-index = 4, TLS = 22) and Lo, Patrick (H-index = 4, TLS = 21) from the University of Hong Kong had the highest H-indices and were the most cooperative authors. Library Hi Tech was the most preferred journal. “Mobile library” was the most frequently used keyword. “Mobile context” was the largest cluster on the research front.

This study helps librarians, scientists and funders understand smart library trends.

There are several studies and solid background research on smart libraries. However, to the best of the author’s knowledge, this study is the first to conduct bibliometric analyses and network mapping on smart libraries around the globe.

In smart cities striving for innovation, development, and prosperity, hydrogen offers a promising path for decarbonization. However, its effective integration into the evolving energy landscape requires understanding regional intricacies and identifying areas for improvement. This chapter examines hydrogen transport from production to utilization, evaluating technologies’ pros, cons, and process equations and using Analytic Hierarchy Process (AHP) as a Multi-Criteria Decision-Making (MCDM) tool to assess these technologies based on multiple criteria. It also explores barriers and opportunities in hydrogen transport within the 21st-century energy transition, providing insights for overcoming challenges. Evaluation criteria for hydrogen transport technologies were ranked by relative importance, with energy efficiency topping the list, followed by energy density, infrastructure requirements, cost, range, and flexibility. Safety, technological maturity, scalability, and compatibility with existing infrastructure received lower weights. Hydrogen transport technologies were categorized into three performance levels: low, medium, and high. Hydrogen tube trailers ranked lowest, while chemical hydrides, hydrail, liquid organic hydrogen carriers, hydrogen pipelines, and hydrogen blending exhibited moderate performance. Compressed hydrogen gas, liquid hydrogen, ammonia carriers, and hydrogen fueling stations demonstrated the highest performance. The proposed framework is crucial for next-gen smart cities, cutting emissions, boosting growth, and speeding up development with a strong hydrogen infrastructure. This makes the region a sustainable tech leader, improving air quality and well-being. Aligned with Gulf Region goals, it is key for smart cities. Policymakers, industries, and researchers can use these insights to overcome barriers and seize hydrogen transport tech opportunities.

Village-level archives are the most basic construction unit of rural archives in China, yet the village-level archival work is the most poorly delivered. However, the evolution of the laws and rules on village-level archival work in recent years signal that Chinese village-level archival work has stepped into a new era. In this context, this article aims to review the detailed history of village-level archival legislation, examine the legislation’ implementation effect and discuss the existing problems with a view to providing improvement measures.

A historical research method is used to review the legislation’ history, and the analysis involving the implementation effect is mainly based on literature of two kinds, which are investigation reports on sample villages’ archival work carried out by scholars, and summary reports and work schemes on national or local village-level archival work given by the archival management or administrative management departments at various level.

At first, China only issued non-legal administrative orders toward village-level archival work. Later, some regions issued local rules, and finally the national rules and even Archives Law with relevant provisions were promulgated. However, their implementation faced two fundamental problems; firstly the insufficient endogenous demand for archival work in some villages, and secondly the mechanism problem involving village level archives management. The countermeasures are also discussed building on these two points.

This is the first article to systematically combine a review of the history of Chinese village-level archival legislation and in addition to examine their implementation effect including analyzing the existing problems from the macro level.

The issue of excessive carbon emissions continues to be a critical global challenge. As a prominent mode of transportation for long-distance travel, aircraft is widely acknowledged as a significant source of these emissions. Carbon offset initiatives function as ecological measures, helping to reduce the negative environmental impact. This study aims to explore how benefit appeals (BA) within the aviation industry impact tourists’ carbon offset payment intentions (COPIt).

In Studies 1 and 2, scenario-based experiments were conducted to explore how goal framing (GF) and (BA) interact to influence COPIt. Study 2 further investigated the mediating roles of moral responsibility and trust in airlines within this interaction. Study 3 used real-world surveys to examine the moderating influence of moral elevation, thereby supporting the interactive effects and mediation mechanisms identified in the earlier studies.

Across three studies, the authors consistently identified pivotal factors shaping COPIt in the context of air travel. Study 1 revealed that the combination of BA and GF significantly impacts COPIt, with egoistic appeals linked to loss framing and altruistic appeals connected to gain framing being particularly effective in encouraging COPIt. Study 2 extended these insights by showing that moral responsibility and trust in airlines serve as mediators between BA, GF and COPIt. In Study 3, moral elevation was found to moderate the influence of BA and GF on both moral responsibility and COPIt, deepening the understanding of these dynamics.

This study expands the range of factors affecting COPIt and delves into the underlying mechanisms through which BA and GF shape COPIt. Additionally, it advances current understanding by revealing the intricate processes influenced by moral elevation. The findings not only contribute to the existing knowledge on COPIt determinants but also offer practical guidance for the aviation industry and related sectors in promoting tourists’ participation in carbon offset programs.

本研究探讨航空业中不同利益诉求（利他 vs. 利己）和目标框架（收益 vs. 损失）如何影响游客的碳补偿支付意向, 以应对航空业作为主要碳排放源的环境挑战。

通过三项实验分析利益诉求与目标框架对碳补偿支付意向的影响, 前两项研究探讨利益诉求与目标框架的交互作用以及道德责任感和信任的中介作用, 第三项在机场调研中考察道德提升感的调节作用。

结果显示, 利他诉求与收益框架、利己诉求与损失框架的匹配显著提高游客的支付意向, 道德责任感和信任为中介, 且道德提升感调节了这一影响。

本研究丰富了碳补偿支付意向的理论, 揭示利益诉求与目标框架的交互作用机制, 并为航空业提供了有效推动碳补偿项目的实践建议。

Este estudio analiza cómo los intereses (altruismo vs. egoísmo) y el marco objetivo (ganancia vs. pérdida) influyen en la intención de pago de compensación de carbono de los turistas en la industria aérea.

Se emplearon métodos experimentales en dos estudios iniciales para explorar la interacción entre intereses y marco objetivo, y el papel mediador de la responsabilidad moral y la confianza en la aerolínea. Un tercer estudio en un aeropuerto evaluó el efecto moderador de la elevación moral.

Los intereses y el marco objetivo influyen conjuntamente en la intención de pago de compensación de carbono. La combinación de altruismo con un marco de ganancia y egoísmo con un marco de pérdida aumenta esta intención. La responsabilidad moral y la confianza en la aerolínea median estos efectos, mientras que la elevación moral modera su impacto.

Este estudio amplía la investigación sobre la compensación de carbono, revelando cómo la interacción entre intereses y marco objetivo afecta la intención de pago, ofreciendo recomendaciones prácticas para la industria aérea.