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The purpose of this paper is to explore the role of independent directors’ diligence in restraining earnings management practices in the Indian context.

It employs a panel data analysis to test the association of earnings management with the diligence of independent directors.

The results suggest that the diligence of independent directors has a significant impact on earnings management. The findings support the agency theory and provide evidence of the role played by the board processes in restricting earnings management.

This study is important for the regulators as it highlights the significance of independent directors’ diligence in producing higher quality financial statements, thereby creating the real economic value of companies. This is the first article that explores the impact of independent directors’ diligence on earnings management practices particularly in the context of an emerging economy, like India in the light of new Companies Act 2013 and revised Clause 49 of the Listing Agreement, 2014 by Securities and Exchange Board of India.

The present study aims to assess the potential impacts of board members' characteristics, including connectedness and independence, on the level of the firm's involvement in innovation and corporate social responsibility (CSR).

Variables of board members' interlock and independence are selected for measuring the board characteristics and their association with innovation. The range of disclosure of social responsibility (SR) of the firms inside and outside the industries is also analyzed through descriptive-correlational. The selected sample includes 280 firm-years listed firms on Iraq Stock Exchange during 2012–2017 and 1,026 firm-years on the Tehran Stock Exchange. The hypotheses are examined using multivariate regression models and panel data.

The observations show that board interlock and independence in both countries are willing to improve firms' innovation. Moreover, having controlled the industry index, the authors find that business environment innovation is willing to be transmitted into the firms through outside industry sources in Iran. In the Iraq country, regardless of industry index, the positive association between interlocked boards and firm innovation is established. Further analyses also articulate that board interlock is not considered a mechanism to transmit information and experiences about CSR activities.

This paper is a pioneer study to assess the relationship between board member characteristics and the firms' innovation and SR both in Iran and Iraq. Also, it extends the literature by considering the industry index as a significant source of knowledge and experience to gain more precise results. Therefore, the current paper may contribute to the development of knowledge in this field of study.

本研究擬評估董事會成員的特性 (這包括其連通性及自主性) ，如何潛在地影響公司投入創新和承擔企業社會責任的程度。

董事會成員的相互扣連和自主獨立這些變數、被挑選來量度董事會的特性以及其與創新的關聯。本研究亦以描述性關連性研究法、來分析和透視公司在企業內外參與企業社會責任的範圍。被挑選的研究樣本包括於2012年至2017年間在伊拉克股票交易所280公司年上市公司，以及在德黑蘭股票交易所1026公司年。各假設均以多變量迴歸模型和縱橫資料來作分析研究。

觀察的結果、證明在這兩個國家，富連通性和自主性的董事會均樂意改善公司的創新；而且，我們在控制行業指數後，發現在伊朗、企業環境創新會積極地透過外部行業資源訊息而發送至公司。在伊拉克，相互扣連的董事會與公司創新之間的正面關聯得到確立。而這關聯是不受行業指數影響的。而且，進一步的分析、明確顯示董事會的相互扣連不被認為是一個發送關於企業社會責任的資訊或經驗的機制。

本研究乃為先鋒研究、來評估在伊朗和伊拉克兩地董事會成員的特性，與公司創新和企業社會責任之間的關係。再者，本研究使有關的文獻得以伸延，方法是把行業指數當作是一個能提供更準確的研究結果的知識和經驗的重要來源；因此，本研究會為有關的研究領域、提供更多知識。

This study investigates the impact of board independence on firm risk of Vietnamese listed firms and the moderating effect of capital expenditure on this relationship.

This paper applies fixed effects and dynamic generalized method of moments (GMM) models to examine hypothesized associations between the proportion of nonexecutive directors and stock return volatility, as well as the moderating effect of capital expenditure. The robustness tests are implemented by applying alternative measures of overinvestment and firm risk.

The results show that the presence of nonexecutive directors on board increases firm risk. However, the combination of nonexecutive ratio and capital expenditure ratio has a significant negative impact on firm risk. The result is also confirmed by the difference between the monitoring role of nonexecutive directors in overinvesting and underinvesting firms.

The results imply that Vietnamese listed firms take stock return volatility into consideration before nominating and appointing nonexecutive directors into their board, especially in overinvesting firms. From another perspective, the shift toward having a majority of nonexecutive directors on boards can play a significant role in pursuing a stable or risky business strategy.

This paper investigates the influences of nonexecutive directors on firm risk in the context of Vietnam.

This paper aims to investigate the relationship between the composition of Sharīʿah supervisory boards (independence and frequency of meetings) and the performance of Islamic banks in the Gulf Cooperation Council (GCC) countries.

The study developed a multiple linear regression model, and data were collected from the annual reports of 48 standalone Islamic banks listed in the GCC countries covering the period between 2013 and 2017.

The results showed a statistically significant and negative relationship between the composition of the Sharīʿah supervisory boards and the performance of Islamic banks.

As the current study used only one indicator, that is Return on Assets to measure performance, it is recommended to expand the framework of this study, through the addition of market-based performance indicators such as Tobin’s Q.

This study recommends the GCC countries to follow a more proactive Sharīʿah governance model to strengthen their frameworks from both regulatory and non-regulatory aspects.

The study contributes to the Sharīʿah governance and Islamic banking literature relating to the GCC countries as previous studies gave no attention to the composition of Sharīʿah supervisory boards.

This paper presents a quantitative measurement instrument for Leadership Adaptability.

Qualitative themes are examined, grouped and developed into 13 quantitative statements of Leadership Adaptability. A robust analysis is conducted to understand the relationships and underlying dimensions in the statements. Three types of dimension reduction techniques are employed: principal components analysis and two types of exploratory factor analysis. The instrument is tested in the form of a survey for the first time with public and private school leaders in the Emirate of Abu Dhabi (n = 167).

The quantitative Leadership Adaptability scale is validated by applying robust tests of dimensionality, validity and reliability. The three dimension reduction tests identified that the 13 statements are measuring a single dimension of Leadership Adaptability, and should therefore be treated as a single homogeneous scale. Reliability analyses further confirmed the results of the dimension reduction results, with a high score for Cronbach's alpha of 0.953, classified as an “excellent” level of reliability. Discriminant validity tests of the 13 statements, analysed alongside the 20-item Cultural Intelligence Scale, further confirmed the statements as being a distinct scale. Applying the instrument to Abu Dhabi school leaders showed they have high levels of adaptability.

This paper presents the first known quantitative measurement instrument for understanding Leadership Adaptability. This instrument addresses a need by developing a quantitative tool for researchers studying Leadership Adaptability, and it can be used to facilitate further exploration of this topic.

The effectiveness of independent directors in making autonomous decisions for better corporate governance in organizations has often been questioned. This paper aims to investigate their role in company’s decision making in India and the reasons behind their ineffectiveness.

This paper examines the regulatory environment and ongoing reforms in which independent directors operate. It identifies crucial factors such as ownership patterns, the appointment and selection process that affect their autonomy. The analysis draws from newspaper articles, blogs, India’s regulatory requirements, The Companies Act and relevant related literature.

The findings reveal that the independence of directors remains largely in form but not in function. This paper recommends a fair and more robust selection through an independent authority, and disclosure of the resignations of independent directors. Independent directors should be given more powers and their risk-reward scheme should be analyzed.

The paper emphasizes the need for independent directors to be truly independent from the senior management, promoters, and other existing directors. It calls for tighter and more transparent appointment procedures to ensure that independent directors are not influenced by senior management and can bring objectivity to the company board.

This paper aims to examine the impact of adverse personality traits (alexithymia, social inhibition, negative affectivity) and supervisor knowledge hiding on individual knowledge hiding. This study also explores the moderating role of positive affectivity.

Partial least squares path modeling and data collected from 518 Polish employees with higher education and extensive professional experience recruited via an Ariadna survey panel were used to test the research hypotheses.

Two dimensions of alexithymia were considered: difficulty identifying feelings (DIF) and difficulty describing feelings (DDF). DIF has a direct impact on individual hiding, whereas DDF has an indirect impact, via social inhibition. Negative affectivity is a predictor of social inhibition, which enhances knowledge hiding. Positive affectivity slightly weakens the positive and strong effect of supervisor knowledge hiding on subordinate knowledge hiding.

Because alexithymia, social inhibition and negative affectivity may predispose employees to knowledge hiding, managers should identify these personality traits among job applicants and hired employees to make appropriate employment decisions. Moreover, managers should be aware that hiding knowledge by a supervisor may be imitated by subordinates.

Based on conservation of resources theory, this study investigates previously unexplored relationships among alexithymia, social inhibition, affectivity and knowledge hiding.

Various studies have examined the role of executive functions in autism, but there is a lack of research in the current literature on cognitive flexibility in autism spectrum disorders (ASD). The purpose of this study is to investigate whether cognitive flexibility deficits could be related to facial emotion recognition deficits in ASD.

In total, 20 children with ASD and 20 typically developing children, matched for intelligence quotient and gender, were examined both in facial emotion recognition tasks and in cognitive flexibility tasks through the dimensional change card sorting task.

Despite cognitive flexibility not being a core deficit in ASD, impaired cognitive flexibility is evident in the present research. Results show that cognitive flexibility is related to facial emotion recognition and support the hypothesis of an executive specific deficit in children with autism.

One of the limit is the use of just one cognitive test to measure cognitive flexibility and facial recognition. This could be important to be taken into account in the new research. By increasing the number of common variables assessing cognitive flexibility, this will allow for a better comparison between studies to characterize impairment in cognitive flexibility in ASD.

Investigating impairment in cognitive flexibility may help to plan training intervention based on the induction of flexibility.

If the authors implement cognitive flexibility people with ASD can have also an effect on their social behavior and overcome the typical and repetitive behaviors that are the hallmark of ASD.

The originality is to relate cognitive flexibility deficits to facial emotion.

The purpose of this study is to describe the design and validation of a three-dimensional (3D)-printed phantom of a uterus to support the development of uterine balloon tamponade devices conceived to stop post-partum haemorrhages (PPHs).

The phantom 3D model is generated by analysing the main requirements for validating uterine balloon tamponade devices. A modular approach is implemented to guarantee that the phantom allows testing these devices under multiple working conditions. Once finalised the design, the phantom effectiveness is validated experimentally.

The modular phantom allows performing the required measurements for testing the performance of devices designed to stop PPH.

PPH is the leading obstetric cause of maternal death worldwide, mainly in low- and middle-income countries. The proposed phantom could speed up and optimise the design and validation of devices for PPH treatment, reducing the maternal mortality ratio.

To the best of the authors’ knowledge, the 3D-printed phantom represents the first example of a modular, flexible and transparent uterus model. It can be used to validate and perform usability tests of medical devices.

The purpose of the present study was to investigate the impact of sport fans' team identification on their emotional experiences (i.e. vitality and game satisfaction) using two-wave data in a specific sport event during the declaration of the emergency statement in Japan. The study also aims to test the moderating effects of risk perceptions about COVID-19 and the game outcome on the relationship between team identification and vitality/game satisfaction.

The present research was conducted in the context of a sport event in Tokyo (the Japanese Rugby Top League 2020–2021 Season Playoff Tournament Final) during the declaration of the emergency statement period in Japan. The data were collected through a two-wave design (before and after the game) from the spectators of the event.

Team identification significantly predicted higher vitality after the game but not game satisfaction. Additionally, the moderation test found that sport fans with high social risk perception about the COVID-19 showed a positive relationship between team identification and vitality but not for the fans with low social risk perception.

The present results suggest that sport events can be advertised for sport fans as a tool to increase physical and psychological energy in their daily lives during the pandemic.

The present study demonstrated that team identification predicted greater vitality after the spectatorship during the COVID-19 outbreak. In particular, higher social risk perception was a significant catalyst to improve vitality after the game.