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The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions during the global financial crisis.

I investigate the characteristics of bank financial statements before the start of the global crisis, which helps to explain the relationships between the accounting standards and the global financial crisis. The observations, which are based on 3,178 deals in a sample period, are crucially important for corporate governance and bank performance. The results from our analysis are robust to a wide variety of modifications in our research design and are corroborated by descriptive statistics, one-way ANOVA and a two-sample t-test on a sample of banks that voluntarily adopted IFRS for M&As.

The find that IFRS-based monitoring of banks M&As in terms of higher quality financial reporting is negatively linked with bank performance, whereas local GAAP-based monitoring of banks’ M&A is positively associated with accounting performance. Finally, our main results for higher quality financial reporting under local GAAP or IFRS generally hold after controlling for various analyses and relationships between account standards and the financial crisis.

Financial reporting standards setting a corporate governance mechanism are considered since it was impacted recently during the global financial crisis and became a great matter of concern.

The value of this paper is determined by an empirical investigation of the relationships between bank performance and accounting and financial reporting standards in the context of the global economy.

The study aims to identify whether international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) reporting provides investors and senior management of acquirer banks with superior information on target banks under post-merger bank performance.

The authors examine the claim that IFRS improves corporate transparency and increases financial reporting quality in European Bank merger and acquisitions (M&As). The authors compare the financial performance of merged banks where the target and acquirer banks employed the same reporting system (up to 305 merged banks) to the performance of a control group of banks not engaged in M&A activity (up to 1,690 European banks).

Local GAAP reporting allows a more transparent assessment of financial performance using traditional indicators, making it a superior tool for assessing potential acquisition targets.

Overall, the empirical findings are consistent with prior studies and indicate a significant relationship between local GAAP and post-merger performance, while IFRS does not contribute to post-merger bank performance.

The study is one of the very few studies to investigate the relationship between bank performance, M&A activity and accounting standards in EU-28 countries. The primary contribution the finding of poor performance of IFRS reporting merged banks compared to local GAAP banks in EU-28 countries in line with prior results of Huian (2012). In addition, several deal- and bank-specific characteristics that affect accounting standards influence M&A transactions in European banks.

This article focusses on the hybrid strategy, a simultaneous combination of cost leadership and differentiation strategy. The study aims to examine the impact of hybrid strategy on firm performance through its anticipated positive effects on process and product innovation. In addition, we study the moderating role of adaptive capacity in the direct relationships of hybrid strategy with process and product innovation.

Structural equation modelling was used to analyse 1,842 Spanish firms with fewer than 250 employees. We randomly selected small and medium-sized enterprises (SMEs) operating in Spain from the Spanish Central Business Directory (2021) database. The overall sample design was based on stratified sampling.

We found that hybrid strategy is positively related to firm performance and to process and product innovation. Additionally, in firms implementing hybrid strategies, process innovation fostered firm performance. Finally, adaptive capacity strengthened the relationships of hybrid strategy with process and product innovation. This sheds light on how and when hybrid strategy is most effective in fostering SME performance.

We highlight that SMEs need to establish strategies that use diverse resources and capabilities and not just generate competitive advantage using one strategy (cost leadership or differentiation strategy). This requires an agile and flexible systems and structures.

Our research provides novel results by proposing the adoption of hybrid strategies instead of pure strategies (cost leadership and differentiation strategy) as a way for SMEs to survive during crises. Unlike “stuck in the middle” strategies, our study demonstrates the importance of hybrid strategies in a comprehensive model that links them to innovation and firm performance, with adaptive capacity being a determining factor.

In response to growing concerns over the negative consequences of Internet addiction on adolescents’ mental health, coupled with conflicting results in this literature stream, this meta-analysis sought to (1) examine the association between Internet addiction and depressive symptoms in adolescents, (2) examine the moderating role of Internet freedom across countries, and (3) examine the mediating role of excessive daytime sleepiness.

In total, 52 studies were analyzed using robust variance estimation and meta-analytic structural equation modeling.

There was a significant and moderate association between Internet addiction and depressive symptoms. Furthermore, Internet freedom did not explain heterogeneity in this literature stream before and after controlling for study quality and the percentage of female participants. In support of the displacement hypothesis, this study found that Internet addiction contributes to depressive symptoms through excessive daytime sleepiness (proportion mediated = 17.48%). As the evidence suggests, excessive daytime sleepiness displaces a host of activities beneficial for maintaining mental health. The results were subjected to a battery of robustness checks and the conclusions remain unchanged.

The results underscore the negative consequences of Internet addiction in adolescents. Addressing this issue would involve interventions that promote sleep hygiene and greater offline engagement with peers to alleviate depressive symptoms.

This study utilizes robust meta-analytic techniques to provide the most comprehensive examination of the association between Internet addiction and depressive symptoms in adolescents. The implications intersect with the shared interests of social scientists, health practitioners, and policy makers.

The purpose of this paper is to explore the relationship between supply chain management practices, logistics capabilities, logistics integration and competitive advantage of Small and Medium Enterprises (SMEs) in a developing country.

Using a structured questionnaire survey, cross-sectional data collected from 204 SMEs in Kampala – Uganda were analysed using exploratory and confirmatory factor analysis, and Structural Equation Modelling (SEM) using AMOS version 26 to validate the theorised relationships.

The study findings revealed that both supply chain management practices and logistics integration are positively and significantly associated with competitive advantage. Also, both supply chain management practices and logistics capabilities are positively and significantly associated with logistics integration. Additionally, the authors found that logistics integration partially mediates in the relationships between supply chain management practices and competitive advantage, and logistics capabilities and competitive advantage. Conclusively, the three independent variables collectively account for 11% variance in competitive advantage of SMEs.

Given the general observation that SMEs are fundamental to socio-economic development, yet resource constrained, this study uses Resource-based and dynamic capabilities theoretical perspectives to provide an empirical understanding of the supply chain and logistics resources and capabilities necessary for building competitive advantage of SMEs in the context of a developing economy.

Scientific knowledge is rich with literature on the antecedent role of social capital on resilience. However, empirical evidence has overlooked the role of the individual dimensions of bonding and bridging social capital on its outcomes. This study aims to extend empirical research on the influence of social capital facets of bonding social capital and bridging social capital on financial resilience and more specifically in the aftermath of the COVID-19 pandemic where women SMEs mostly need bonding.

The study uses an explanatory research design to determine the hypothesized effect of social capital on financial resilience. The authors used regression to test the hypothesized relationship using a sample of three hundred and eight four women-owned SMEs in Kampala registered with Kampala City Traders Association.

According to the findings, the social bonding provides female entrepreneurs with emotive encouragement and inspiration through personal connections and responsibility sharing. Furthermore, women entrepreneurs bridging, which consisted of business networks, made it easier for them to identify new financial opportunities, which ultimately led to an increase in their financial resilience. The findings placed an emphasis on the significance of fellow business owners as sources of knowledge and assets that are crucial to maintaining one's financial resilience.

Data were collected from women owned SMEs, and the application of the findings may be limited to women SMEs in Kampala District. Therefore, future research should replicate the current study findings using a sample drawn from other SMEs owned by both male and female from outside Kampala because of changes in operating environment. The study was cross-sectional, and financial resilience of a firm changes was periodical. This study paves the way for future longitudinal research in the same topic area, which will allow for a more complete comprehension of the financial resiliency of SMEs throughout a range of different time periods.

Research findings shape trajectory for current practitioners of SMEs to establish relevant social bonding and bridging as social capital in preparation for financial resilience in case of any pandemic.

To the best of the authors' knowledge, this study is the first to establish the antecedent role of social capital on financial resilience during an economic crisis induced by the COVID-19 pandemic, using a sample of women-owned medium- and small-sized businesses in Kampala.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on the organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in developing well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability, and financial competencies.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

This paper examines in detail how the use of storytelling with parallax technology can influence the user experience (UX) in online shops as well as brand- and behavior-relevant variables. Furthermore, this study analyzes the causal relationships between UX, brand attitudes and brand-related behavioral intentions in terms of purchase intention and price premiums. Explicit and implicit paths of human information processing are considered.

A sample of 266 respondents completed a web-based experiment under two conditions (text-based vs parallax storytelling online shop). An existing and operational online shop was used. The causal relationships were assessed by using partial least squares structural equation modeling (PLS-SEM). To measure implicit information processing, a single category implicit association test was applied.

By applying the storytelling technique with parallax scrolling, the online shop increased visitors' UX on explicit and implicit information processing levels and increased the online shop's overall perceived attractiveness. Storytelling with parallax motion enables an efficient transmission of brand-related associations to consumers' minds, enhances their explicit and implicit brand attitudes and increases their willingness to pay a higher price. Moreover, this study provides empirical evidence on the effects of UX on brand-related measures by applying PLS-SEM and thus reveals a causal chain of effects from UX on online shop attractiveness, brand attitude and behavioral intentions. Again, explicit and implicit perceptions were considered.

Science and practice are increasingly emphasizing that storytelling emotionalizes content, which facilitates effective communication and builds strong relationships with customers. Little evidence exists about its efficient implementation in an online shopping context and in fulfilling hedonic and pragmatic needs throughout the online journey. This study provides novel insights into managing online shoppers' UX, brand-related perceptions and behavioral intentions with the optimal use of techniques to implement storytelling. Furthermore, this is one of the first studies to holistically consider the human perception of online shops by drawing on theories and methods of psychology, marketing, consumer behavior, brand research and consumer neuroscience and considering explicit and implicit information processing in terms of hedonic and pragmatic UX and brand-related measures.

One of the issues currently being discussed around the globe, and especially in the tourism industry, is revisit intention. This study uses a bibliometric analysis strategy based on the Web of Science (WOS) database to examine the literature on revisit intention.

In this study, a sample of 482 articles was analyzed. The R programming language was used to process the data and graph the results.

The results found the occurrence of publications by year, publication source information and authors, journals, countries, institutions, thematic maps, current trends of topics in hospitality and tourism toward revisiting intention, and the most cited papers in revisit intention. This study highlights the importance of revisiting intention in the hospitality and tourism industry. The bibliometric analysis helps to set the research agenda on revisit intention.

To the best of the authors’ knowledge, this is the first study of its kind to present an empirical evaluation of revisit intention using inclusive mapping.

The purposes of this study were (1) to explore empirical challenges in dimensioning safety buffers and their implications and (2) to organise those challenges into a framework.

In a multiple-case study following an exploratory, qualitative and empirical approach, 20 semi-structured interviews were conducted in six cases. Representatives of all cases subsequently participated in an interactive workshop, after which a questionnaire was used to assess the impact and presence of each challenge. A cross-case analysis was performed to situate empirical findings within the literature.

Ten challenges were identified in four areas of dimensioning safety buffers: decision management, responsibilities, methods for dimensioning safety buffers and input data. All challenges had both direct and indirect negative implications for dimensioning safety buffers and were synthesised into a framework.

This study complements the literature on dimensioning safety buffers with qualitative insights into challenges in dimensioning safety buffers and implications in practice.

Practitioners can use the framework to understand and overcome challenges in dimensioning safety buffers and their negative implications.

This study responds to the scarcity of qualitative and empirical studies on dimensioning safety buffers and the absence of any overview of the challenges therein.