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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 elucidates the role of anger in error management (EM) and organizational learning behaviors. The study explores how anger can catalyze learning, emphasizing its strategic implications.

A double-layered moderated-mediated model was developed and tested using data from 744 Chinese CEOs. The psychometric properties of the survey instrument were rigorously examined through structural equation modeling, and hypotheses were tested using Hayes's PROCESS macros.

The findings reveal that anger is a precursor for recognizing the value of significant errors, leading to a positive association with learning behavior among top management team members. Additionally, the study uncovers a triple interaction effect of anger, EM culture and supply chain disruptions on the value of learning from errors. Extensive experience and positive grieving strengthen the relationship between recognizing value from errors and learning behavior.

This study uniquely integrates affect-cognitive theory and organizational learning theory, examining anger in EM and learning. The authors provide empirical evidence that anger can drive error value recognition and learning. The authors incorporate a more fine-grained approach to leadership when including executive anger as a trigger to learning behavior. Factors like experience and positive grieving are explored, deepening the understanding of emotions in learning. The authors consider both negative and positive emotions to contribute to the complexity of organizational learning.

This study aims to present a qualitative analysis of how higher education institutions (HEIs) faculties manage knowledge to facilitate the learning and engagement of individuals with intellectual and developmental disabilities.

This study uses a qualitative research design to collect responses from 39 HEI faculties to understand how they manage knowledge to facilitate learning in individuals with intellectual and developmental disabilities. Data collection tools comprised a set of predetermined questions, soliciting written responses.

Coding of the collected data confirmed that there was a knowledge management process in HEIs for enabling higher education of individuals with intellectual and developmental disabilities. A total of six themes emerged, clarifying the knowledge management process. The four components of this process were creation, storage, sharing and use. In addition to the four process-related themes, two other themes that emerged were barriers to knowledge creation and supportive culture. This covers the relevant aspects of the set-up around the knowledge management process in HEIs trying to improve the higher education of individuals with intellectual and developmental disabilities.

There is a need to improve the education of individuals with intellectual and developmental disabilities, which requires effective knowledge management. This paper reveals details of the steps in the knowledge management process relevant to this aim. This is a unique contribution, providing a basis for future research and the introduction of required knowledge management practices by HEIs dedicated to providing high-quality education to students with intellectual and developmental disabilities.

The use of electronic money (eMoney) as a noncash payment method is gaining popularity globally. However, the usages of eMoney are culturally influenced and can vary within a country. These cultural disparities can result in divergent patterns of eMoney adoption and use. This study aims to investigate the factors influencing the adoption and use of eMoney in Indonesia. This study integrated the unified theory of acceptance and use of technology model with Hofstede’s cultural dimensions to develop a framework examining both technological and cultural perspectives.

Data was collected through an online survey of 484 Indonesians and analyzed using partial least squares structural equation modeling.

The results showed that the constructs of the unified theory of acceptance and use of technology model, namely, performance expectancy, effort expectancy, social influence and facilitating conditions, all had a significant impact on behavioral intention to adopt eMoney as well as actual usage. However, not all of Hofstede’s cultural dimensions moderated these relationships as hypothesized. Surprisingly, masculinity/femininity and power distance emerged as important moderators of eMoney usage.

This integrated model provides valuable insights into how to consider cultural influences when designing strategies to promote new payment technologies in Indonesia. The findings point to both technological and cultural factors shaping patterns of adoption and use of eMoney in the country.

Although many research has looked at how culture affects the acceptability of technology in banking, few studies have looked at how culture affects the use of mobile money. This study offers a valuable contribution by investigating how Indonesian culture moderates the relationship between behavioral intentions and actual use of eMoney. The findings provide guidance for practitioners seeking to facilitate eMoney services in developing markets by elucidating the cultural factors that most influence customer adoption. As such, this research fills an important gap regarding the understudied domain of mobile money and its intersection with national culture.

This study aims to explore the underlying issues of behavioural biases in relation to stock market participation and the challenges of individual investors in Bangladesh. The study identifies behavioural biases affecting individuals’ stock market participation, their circumvention strategies and the importance of financial knowledge in encouraging the participation of individuals in the stock market.

Semi-structured interviews were used in this study to gather information from industry researchers, individual investors, brokers and institutional advisors. Twenty-two experts were contacted, and 13 agreed to participate in the interviews. The study then uses the thematic analysis method to report its findings.

This research shows that investors’ behavioural biases (such as loss aversion, herding, trust, gambler’s fallacy and risk tolerance) are among Bangladesh’s primary drivers of stock market participation. Circumvention strategies (such as poor corporate governance and agency costs) also play a part in individuals’ participation. These influences are in addition to the obvious factors of investment risks, poor infrastructure, poor regulation enforcement and the need for more sufficient investment products.

This study conducted 13 interviews with expert subjects, which is a small sample size. However, the findings achieved saturation and cannot be ignored. Future research should use quantitative or experimental methods with a large sample size to validate the current findings.

This study is pioneering in the Bangladesh stock market, exploring the behavioural biases of investors’ participation in the market. This paper provides valuable insights into investor participation by discovering the underlying behavioural biases that have been continually ignored; these insights may also be relevant in frontier markets in Asian countries.

The purpose of this study is to present a theoretical framework that utilizes a success story to elucidate sustainable innovations in Ugandan financial institutions. It provides valuable insights from the standpoint of a developing African nation.

The study utilized a qualitative methodology, specifically in-depth interviews with employees of Stanbic Bank Uganda. A story was constructed to depict their pragmatic experiences, emphasizing the contextual backdrop, actions taken, outcomes and lessons learned. The 12th participant marked the point of data collecting saturation.

The results suggest that financial institutions that use sustainable solutions are able to mitigate operational risks, cut costs, increase revenue and achieve long-term success. Institutional logics exert a significant influence on the behavior, practices and decision-making processes of individuals or organizations, hence impacting their inclination toward innovation and openness to change. While organizational resilience facilitates the ability to change, maintain excellence and remain competitive. Networks facilitate the exchange of information across institutions, enabling them to stay updated on market trends, regulatory changes and emerging risks. This, in turn, assists in making educated decisions.

This study is innovative in its utilization of a success story to exemplify sustainable improvements in financial institutions in Uganda. While several studies exist world over on sustainable innovations, this study is the first to use a success story and proposes a theoretical model that illustrates how institutional logics, networks and organizational resilience contribute to the development of sustainable innovations in a developing country.

The purpose of this paper is to understand the self-protective behaviors of young adult cyberstalking victims and the factors that impact adoption of such behaviors.

This study used a sample of 880 young adults (18–25 years of age) who had experienced cyberstalking victimization within the previous 12 months. Data were collected through an online self-report survey hosted on Qualtrics from Amazon’s Mechanical Turk workers.

Results revealed that three-quarters of cyberstalking victims engaged in at least one form of self-protective behavior. The most commonly adopted self-protective behavior was blocking unwanted communications only (29%), while 40% of cyberstalking victims noted engaging in multiple forms of self-protective behaviors. While results varied across models, findings revealed that incident characteristics and respondent characteristics impacted the likelihood of engaging in self-protective behaviors after a cyberstalking victimization experience.

This study contributes to the literature examining the self-protective behaviors adopted by cyberstalking victims, which can shed light on other forms of cyber abuse and help explain victims’ low reporting rates to official sources (e.g. law enforcement).