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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.

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.

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.

The main objectives of this paper are to develop a novel perturbation method (PM) to solve the complex-orthogonal eigenvalue problem and further propose an exact complex mode superposition method (CMSM) for the non-proportionally rate-independent damped systems.

A novel PM is developed to solve the eigenvalue problem. The PM reduced the N-order generalized complex eigenvalue problem into a set of n algebraic equations by the perturbation theory. The convergence and accuracy of the PM are demonstrated by several numerical examples. Further, an exact CMSM is presented. The influences of the imaginary part response of the modal coordinate and the off-diagonal elements of the damping matrix as well as the modal truncation on the solution by CMSM are discussed to illustrate the effectiveness of the developed CMSM.

The eigenvalues obtained by PM would converge to the exact ones with the increase of the modal numbers. For seismic response, the influence of the imaginary part solutions of the modal coordinate would increase with the increase of the coupling factor. The contribution of higher modes to acceleration response is greater than that to the displacement. The cumulative mode contribution coefficient of acceleration is developed to estimate the numbers of the complex modes for the acceleration seismic response by the CMSM.

1. An eigenvalue perturbation method for a rate-independent damped system is proposed. 2. PM is carried out by the real mode and accomplishes the reduction of the matrix. 3. CMSM is established for rate-independent damped systems. 4. CMSM considers the effect of imaginary part solutions of the modal coordinate. 5. Modal truncation index is developed to estimate the complex mode number for CMSM.

This paper aims to investigate the triangular interconnections among supply chain finance (SCF), supply chain risk management (SCRM) and supply chain sustainability (SCS) within the context of small and medium-sized enterprises (SMEs) under the theoretical foundation of dynamic capabilities view.

A total of 319 valid data sets were gathered from SMEs in China to evaluate the research model. This study uses partial least square structural equation modelling and necessary condition analysis as the two statistical methodologies for the assessment.

The findings indicate that SCF positively impacts on both SCRM and SCS, whereas SCRM also positively influences SCS. Furthermore, it has been observed that SCRM partially mediates the connection between SCF and SCS.

The findings contribute to the literature of SCS by empirically validating the direct and mediating impacts of SCRM on SCS.

The results provide valuable insights that can assist SME stakeholders, owners and managers in developing strategies to effectively incorporate SCF and SCRM practices, thereby enhancing SCS performance.

This study expands the existing research on SCF and SCRM in the context of promoting SCS, specifically from the viewpoint of an Asian developing country.

The purpose of this study is to detect the bolt loosening under conditions of impact loading with a low-cost self-powered triboelectric nanogenerator sensor.

In this work, an Al/PTFE-based triboelectric nanogenerator (AP-TENG) is used as a sensor. A pendulum impact device and a force hammer were used to apply the impact loads. The bolt status and the applied torque can be monitored under impact loading conditions by using the output voltage results of the AP-TENGs.

The output voltage results of the current AP-TENG sensor under five different bolt torques, i.e. from 0.5 to 2.5 N m, were measured. The measurements revealed that a thicker buffer layer significantly contributed to the generation of higher voltages. Besides, the AP-TENG was also used to light ten commercial green LEDs in series, and the brightness of the LEDs was high enough even for the daytime, which showed that it can be used as the alarm device. In addition, a sudden loose test was also carried out, and the obvious voltage spikes can be seen without the external impact. The force hammer impact tests have expanded the application scope of the AP-TENG in the bolt loosening detection.

The bolt loosening monitoring is important and useful for the safe operation. The application of TENG technology for detecting bolt loosening remains relatively unexplored. In addition, ten commercial green LEDs can be driven by the AP-TENG sensor, which can be used for the early warning of the bolted loosening status.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-06-2024-0216/

This study longitudinally investigated the predictors and mediators of adolescent smartphone addiction by examining the impact of parental smartphone addiction at T1 on adolescent smartphone addiction at T3, as well as the separate and sequential role of adolescent self-esteem and depression at T2 as mediating factors.

This study used a hierarchical regression and the PROCESS macro (Model 6) to investigate research model by collecting 3,904 parent-adolescent pairs. Panel data were collected from three waves of the Korean Children and Youth Panel Survey (KCYPS).

First, the result showed that parental smartphone addiction at T1 significantly and positively predicted adolescent smartphone addiction at T3. Second, the serial mediation analysis revealed that the impact of parental smartphone addiction at T1 on adolescent smartphone addiction at T3 was mediated by adolescent self-esteem and depression at T2 independently and serially.

The findings enhance our comprehension of the impact of parental smartphone addiction, adolescent self-esteem and depression, on adolescent smartphone addiction.

The purpose of this paper is to review literature on home-country institutional factors influencing the internationalization of small and medium-sized enterprises (SMEs) from emerging markets. Based on the analysis, the authors propose a research agenda to guide future studies in this field.

This paper follows a systematic procedure to review 58 selected articles on how institutional contexts in emerging economies impact SME internationalization, covering studies from 1999 to 2023. This period was chosen to capture recent research following the post-1990 market liberalization in most emerging economies, which has shaped new opportunities and challenges for SMEs expanding abroad.

This literature review shows that SMEs’ internationalization knowledge in emerging markets is strongly shaped by home-country institutional conditions. Key mechanisms include imprinting by home institutions and learning from domestic institutional sources, both critical yet underexplored areas in SME development. These processes offer substantial opportunities for future research into how institutional contexts influence SMEs’ global growth.

This research builds on previous studies that have emphasized firm-level and external factors such as host market appeal, consumer needs and resource availability driving SMEs’ internationalization. Focusing on home institutional factors, the authors provide a comprehensive review of academic studies and propose a future research agenda on the external institutional influences shaping emerging market SMEs’ global expansion.

Extant studies propose music sentiment as a novel measure of individuals’ sentiment. These studies argue that individuals’ choice of music reflects their emotional condition in real time and influences their cognitive ability, making it a powerful tool for assessing their mood. This study aims to use music sentiment as a proxy for auditors’ mood and explore its impact on audit quality.

A sample of the US firms from 2017 to 2020 is used in the study. The authors apply the ordinary least squares regressions and the logit regressions to the audit quality models. The authors use absolute discretionary accruals and the propensity to meet or beat earnings forecasts as proxies for audit quality and calculate a stream-weighted average sentiment measure for Spotify’s Top-200 songs of each day during the audit period of a client firm to capture the sentiment of auditors.

The authors find that music sentiment is positively associated with audit quality. The result is consistent with the mood maintenance hypothesis, which suggests that a positive mood can induce auditors to be more careful in risky situations. Furthermore, the result is robust to various sensitivity analyses.

The study contributes to the scarce literature that focuses on auditors’ emotional state and highlights the importance of monitoring auditor mindset during the audit period.

The impact on both the environment and operator health is significant. As high-alumina silica glass finds applications in smart devices such as curved mobile phone screens, the grinding of complex curved surfaces necessitates cleaner and more efficient cooling and lubrication methods to enhance processing quality and improve grinding yield rates. This study aims to focus on grinding high-alumina silica glass using micro-lubrication technology and compares its performance with traditional cutting fluid cooling methods.

In the fabrication of mobile phone cover plates composed of high-alumina silicon glass, the incorporation of micro-lubrication grinding technology was undertaken, with the conventional cutting fluid cooling approach serving as the benchmark control group for comparative analysis.

The results indicate that increasing the spray pressure of micro-lubrication within a specific range contributes to reducing grinding surface roughness. At a grinding speed ranging from 25 to 35 m/s, using micro-lubrication can effectively replace the traditional cutting fluid cooling method, resulting in glass surfaces with roughness levels between 0.22 and 0.26. However, at grinding speeds exceeding 35 m/s, the insufficient pressure of the micro-lubricant mist hinders most of the oil mist from entering the grinding zone, leading to inferior cooling performance compared to cutting fluid cooling. Notably, at a grinding speed of 35 m/s, micro-lubrication demonstrates better effectiveness in suppressing chipping during glass grinding compared to traditional cutting fluid cooling methods.

Through the application of micro-lubrication grinding technology, a marked improvement in the grinding quality of high-alumina silicon mobile phone cover plate glass can be achieved, leading to a reduction in surface roughness, a decrease in processing defects and ultimately satisfying the demands for high-precision and high-quality fabrication of such cover plates.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-08-2024-0297