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Professor Lindsay’s (2025) treatise (referred to as “treatise”) on the origins and applications of the NHST method is comprehensive, structured, and well-researched. The title of the article is provocative as most surely is warranted amid the replication crisis. My review agrees with the presentation of the statistical contents, and that abandoning the NHST is appropriate in many cases, particularly when better methodological alternatives are available. Yet, below I argue that the NHST is not the root problem of the replication crisis but rather a consequence from ignorance about what is a most fundamentally neglected premise in empirical research in social sciences regarding the nature of populations and the samples used to study aspects of those populations.

The main purpose of this study is to analyze the evolution of economic and environmental factors in Finland during the period 1990–2022, exploring the complex interactions between Gross Domestic Product (GDP), nuclear energy production, innovation (measured by patents) and the electric grid load capacity factor (LCF).

To achieve the stated purpose, econometric models such as Autoregressive Distributed Lag and cointegration tests were employed to investigate relationships and trends in the available economic and energy data for Finland. For conducting the proposed analyses, EViews was used for econometric approaches, and the Python language was utilized for constructing the Environmental Kuznets Curve.

Following the conducted analyses, several relevant findings have been observed: 1) a complex relationship between GDP and LCF has been identified, noting a long-term decrease in the electricity grid LCF with GDP growth. This result emphasizes the importance of strategic planning in energy policy to maintain stability and efficiency of the grid amidst economic growth; 2) nuclear energy and innovation have shown a mixed impact on LCF, with both positive and negative effects. This finding highlights the necessity to develop policies that encourage the progressive integration of new technologies to minimize the negative impact on electricity grid efficiency; and 3) to maximize the efficient use of the energy system’s capacity, policymakers should aim to balance economic growth with responsible management of energy resources. The integration of renewable energies and continuous investments in research and development are essential for ensuring a sustainable energy transition in Finland.

The study makes a significant contribution by identifying and analyzing in detail the interdependencies between economic growth, innovation and energy sustainability in Finland, providing new perspectives for the development of public policies and economic strategies in the current context of global climate change and energy transition.

Positive experiences with working from home (WFH) during the Corona pandemic (COVID-19) have motivated many employees to continue WFH after the pandemic. However, factors influencing employees' WFH intentions against the backdrop of experiences during pandemic-induced enforced working from home (EWFH) are heterogeneous. This study investigates factors linked to information technology (IT) professionals' WFH intentions.

This mixed-methods study with 92 IT professionals examines the effects of seven predictors for IT professionals' WFH intentions. The predictors are categorized according to the trichotomy of (1) characteristics of the worker, (2) characteristics of the workspace and (3) the work context. Structural equation modeling is used to analyze the quantitative survey data. In addition, IT professionals' responses to six open questions in which they reflect on past experiences and envision future work are examined.

Quantitative results suggest that characteristics of the worker, such as segmentation preference, are influencing WFH intentions stronger than characteristics of the workspace or the work context. Furthermore, perceived productivity during EWFH and gender significantly predict WFH intentions. Contextualizing these quantitative insights, the qualitative data provides a rich yet heterogeneous list of factors why IT professionals prefer (not) to work from home.

Reasons influencing WFH intentions vary due to individual preferences and constraints. Therefore, a differentiated organizational approach is recommended for designing future work arrangements. In addition, the findings suggest that team contracts to formalize working patterns, e.g. to agree on the needed number of physical meetings, can be helpful levers to reduce the complexity of future work that is most likely a mix of WFH and office arrangements.

This study extends literature reflecting on COVID-19-induced changes, specifically the emerging debate about why employees want to continue WFH. It is crucial for researchers and practitioners to understand which factors influence IT professionals' WFH intentions and how they impact the design and implementation of future hybrid work arrangements.

The study aims to identify the key factors influencing online learning engagement and explore their impact on value co-creation among students. It seeks to offer insights into enhancing student experiences in digital education environments.

This study uses a quantitative research design, using structural equation modelling (SEM) to analyse data collected via structured questionnaire. Participants were graduate students from tier 1 cities in India, representing diverse academic disciplines. The study focuses on four key dimensions of online learning engagement: behavioural, cognitive, emotional and social. SEM was used to investigate the relationships between engagement factors, student motivation and value co-creation in online learning.

The results reveal that behavioural and social engagement (SE) are strong positive predictors of student motivation, fostering active participation and a sense of community. Conversely, cognitive and emotional engagement negatively correlates with motivation, highlighting the need to manage these dimensions to avoid decreasing student motivation carefully.

The study is limited to graduate students from tier 1 cities in India. Further research could explore diverse student groups across educational contexts to validate the results. The study highlights the need for a balanced approach to online learning design.

Educators and administrators can use the findings to design more engaging and motivating online learning environments. Emphasis on fostering behavioural and SE, alongside managing cognitive and emotional aspects, can lead to enhanced student motivation and better value co-creation in digital education settings.

The study emphasises the importance of community building in online learning environments, which can improve students’ educational experience and outcomes. Promoting engagement through social interaction may help bridge gaps in social connectivity, particularly in remote learning contexts, contributing to a more inclusive and supportive learning environment.

This research offers novel insights into the relationship between different dimensions of online learning engagement and value co-creation. Using SEM, the study presents a robust framework for understanding how engagement factors influence motivation and educational outcomes, adding value to online education strategies and fostering more effective learning experiences.

This paper aims to investigate how market and institutional pressures, mediated by organizational support, impact the adoption of management accounting innovations (MAIs) in Egypt, one of the emerging economies.

The authors collected data using a questionnaire sent to 93 joint venture manufacturing firms in Egypt’s public business sector. To test the theoretical model, partial least squares structural equation modeling (SEM) was performed using the SEMinR package in R.

The findings reveal that market pressures significantly drive the adoption of MAIs, whereas institutional pressures influence adoption indirectly by shaping organizational strategies and cultural frameworks. Organizational support plays a crucial role, both as a direct factor in adopting MAIs and as a transformative channel that aligns external pressures with organizational capabilities. The external pressures serve as triggers for change, whereas the successful adoption of MAIs depends on robust internal organizational support structures.

The focus on Egypt may limit the applicability of the findings to other emerging economies or developed markets. Future research should conduct comparative studies across different countries or regions to understand context-specific differences in MAI adoption. In addition, this study mainly considers market and institutional pressures along with organizational support, potentially overlooking other influential factors such as industry-specific dynamics, cultural dimensions and leadership styles. Exploring these factors could provide a more comprehensive understanding of the adoption of MAIs.

This study provides actionable insights for organizations aiming to improve their MAS. By aligning management accounting practices with external market dynamics and strong internal capabilities, organizations can better handle rapid market and regulatory changes. Policymakers can use these insights to create supportive frameworks that encourage innovation adoption and sustainable economic development.

This study makes a significant contribution by examining the various pressures and factors that influence the adoption of MAIs in emerging economies, particularly within contexts shaped by unique market-driven and regulatory forces, such as public–private ownership structures. It highlights the dual role of organizational support as both a direct enabler and mediator, transforming external pressures into practical procedures and improvements that drive the adoption of MAIs. Furthermore, it challenges the notion of pressures as mere constraints, illustrating how firms actively absorb and leverage them to drive the adoption of MAIs.

The objective of this investigation is to discover the impacts of energy security (ES) pursuit on climate risk (CR). Notably, we also evaluate the role of institutional quality in signifying the effects of ES on CR.

Six metrics to assess the availability, acceptability, developability and sustainability of energy security are used while we consider nine dimensions of climate risk. We employ several econometric methods, namely the panel-corrected standard error (PCSE) and feasible generalized least squares (FGLS), to a global sample of 65 countries during the 2014–2021 period. Furthermore, long-term impacts are estimated using the dynamic fixed effects (DFE) estimate, which is applied using the autoregressive distributed lag (ARDL) technique.

The estimation outcomes demonstrate that the pursuit of ES mitigates CR. By using a variety of econometric methodologies and using additional explanation factors, we obtain reliable conclusions. The outcomes propose that the favourable impacts of ES initiatives are more likely to exist in the long run. Notably, ES impacts are more substantial in nations with well-designed institutional systems.

Our study is critical since the findings offer pertinent implications for policymakers and authorities in designing appropriate policies regarding energy security initiatives on the path towards climate resilience and environmental sustainability.

Our work adds to the body of literature by considering various cross-country characteristics, with a focus on variations in the degree of energy security. Our study adds to the previous paper on the effects of climate modification by pointing out the way those heterogeneities shape the magnitude of harm attributed to climate shifts. Specifically, we examine how these differences influence climate modification’s effects on the threat to power safety and the effectiveness of policy strategies. By using this method, we can offer more individualized policy implications that consider variations across nations in the formulation of policies.

Job performance literature has evolved to address the aspects of performance thinking where knowledge sharing (KS) and emotions on the job are considered important. This study evaluates the influence of emotional intelligence (EI), mediated through KS, on job outcomes measured as job performance (JP) and job satisfaction (JS).

Structural equation modeling methods are used to investigate the degree of influence of EI on job outcomes through KS. The data for analysis has been collected from 227 project managers at Information Technology-Information Technology Enabled Services (IT-ITeS) firms.

The findings suggest that the EI has a positive and significant effect on KS. This implies that employees with high EI scores are more involved in the KS behavior. Furthermore, the findings suggest that KS partially mediates the relationship between EI and JP, and it fully mediates the relationship between EI and JS.

For KS, the answer lies in the recruitment and retention of emotionally intelligent persons rather than investing only in information technology. The study enhances the literature on knowledge management, sharing and EI.

The proposed research model suggests a successful infusion of KS within IT-ITeS firms. Knowing the EI of employees and, accordingly, changing their behavior towards sharing knowledge is probably a distinctive, most efficacious and essential strategy for augmenting job outcomes.

The study establishes the role of KS in translating the impact of EI on JP and JS. Furthermore, it contributes a novel framework of KS behavior.

The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study showed how riparian land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet.

A case study approach was used with an Australian water utility that has accountabilities to protect the environment, including maintaining and enhancing riparian land assets. The authors examined internal data sources, stakeholder engagement outcomes, physical assets, monetary valuation processes and financial recognition of natural capital income and assets. Natural capital income was estimated by process-based ecological modelling and ecosystem services were valued in relation to stormwater filtration and carbon storage using data from both internal and external sources.

The authors demonstrated how an environmental agency can disclose natural capital as a class of assets on the balance sheet. The authors also found that current accounting standards allow the recognition of some types of environmental assets where ecosystem services were associated with cost savings. The proof-of-concept used for asset measurement through ecosystem service modelling proved useful to strengthen sustainability claims or report financial returns on natural capital investment.

While many studies have examined environmental disclosures in voluntary reports, this study established that natural assets can be included on the balance sheet of financial statements, offering a robust approach to measuring and reporting on natural capital. It did so by applying financial accounting processes and principles to a real-world natural capital management scenario with direct participation and cooperation between the asset manager, academic researchers and a government environment agency, bridging the gap between theory and practice.

Examining the impacts and specific paths of the green credit policy on the ESG peer effect of brown firms from the behavioral economics perspective.

We selected A-share listed companies from 2009 to 2022 as the research sample and constructed a difference-in-differences (DID) estimation model based on the issuance of the “Green Credit Guidelines” in 2012 as a natural experiment. From the perspective of behavioral economics, we examined the impact of green credit policies on the peer effect of ESG responsibility fulfillment of brown enterprises and the specific paths.

We find that the green credit policy significantly enhances the ESG peer effect of brown firms, which is asymmetric under a multilevel contextual reference.

We construct a peer ESG normative objective model under the new LIM framework, prove the existence of Nash equilibrium under any peer preference parameter ß and consider the peer ESG utility maximization function under green finance shocks.

Surprisingly little is known of the various methods of security analysis used by financial analysts with industry-specific knowledge. Financial analysts’ industry knowledge is a favored and appreciated attribute by fund managers and institutional investors. Understanding analysts’ use of industry-specific valuation models, which are the main value drivers within different industries, will enhance our understanding of important aspects of value creation in these industries. This paper contributes to the broader understanding of how financial analysts in various industries approach valuation, offering insights that can be beneficial to a wide range of stakeholders in the financial market.

This paper systematically reviews existing research to consolidate the current understanding of analysts’ use of valuation models and factors. It aims to demystify what can often be seen as a “black box”, shedding light on the valuation tools employed by financial analysts across diverse industries.

The use of industry-specific valuation models and factors by analysts is a subject of considerable interest to both academics and investors. The predominant model in several industries is P/E, with some exceptions. Notably, EV/EBITDA is favored in the telecom, energy and materials sectors, while the capital goods industry primarily relies on P/CF. In the REITs sector, P/AFFO is the most commonly employed model. In specific sectors like pharmaceuticals, energy and telecom, DCF is utilized. However, theoretical models like RIM and AEG find limited use among analysts.

This is the first paper systematically reviewing the research on analyst’s use of industry-specific stock valuation methods. It serves as a foundation for future research in this field and is likely to be of interest to academics, analysts, fund managers and investors.