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This article focuses on children’s social quality. Social quality can be understood as the extent to which people can engage in the social, economic, and cultural lives of their communities, under conditions that strengthen their well-being and potential. This article has two purposes. The first is to develop a league table ranking 23 countries’ children’s social quality based on comparative data. The second is to examine the correlation between these countries' commitment to promoting children’s social quality and reducing the child care gap, where childcare is insufficiently covered by child care leave or Early Childhood Education and Care.

We analyse the findings obtained from the children’s social quality league table and the child care gap league table for the 23 countries.

The findings reveal mixed relationships between the children’s social quality league table and the child care gap league table. These findings indicate that we cannot assume that countries prioritizing the reduction of the child care gap automatically possess the capacity or willingness to promote other aspects of children’s welfare. They also highlight the significance of encouraging countries to enhance their children’s social quality as a way to promote children’s welfare rather than solely reducing the child care gap.

Children’s social quality is a new research area. To explore it, this article makes an innovative attempt by exploring the connection between social quality, children’s welfare, and the child care gap. The league table of children’s social quality this article developed is the first of its kind.

As systems get complex, requirements elicitation and analysis are becoming increasingly difficult and important in software development. Even though various analysis methods have been proposed, including scenario‐based analysis, goal‐based analysis, combining goal with scenario and use case‐driven analysis – each method has its own strengths and weaknesses and do not support requirements elicitation and analysis efficiently. This paper proposes a multi‐view approach to analyze the requirements of complex software systems. The multi‐view approach comprises four views, which incorporate many factors that are part of existing methods. This paper discusses the need for these four views, the activities that are part of each view and how they are carried out. As a proof of concept, we apply the multi‐view approach to an automatic teller machine system development.

This empirical paper is an endeavor to explore the relationship between social media advertising (SMA) and customers' purchase intention (CPI) in three South Asian countries. SMA was further divided into three relevant dimensions: perceived relevance (PR), perceived informativeness (PI) and perceived credibility (PC). Furthermore, the authors incorporated a single mediator: customers' brand consciousness (CBC) to test the mediating effects on the direct relationships.

The authors purposively selected 1937 fashion-conscious individuals based on a cross-sectional survey design. The authors applied SPSS 25 for explanatory statistics and structural equation modeling (SEM) (through AMOS 25) for testing the hypothesized relationships.

Based on the responses and the application of statistical measures, the authors revealed that all of the three dimensions of SMA have significant positive relationships with CPI. CBC is also significantly and positively related to CPI. Regarding the mediating effects, CBC was identified to have full mediation effects on the relationships between PR and CPI and PI and CPI. On the contrary, the same variable was found to have partial mediation on the relationship between PC and CPI.

South Asia is a growing business hub and the largest consumer market in terms of population. This empirical study was undertaken to reveal the role of SMA on CPI in the three highly populated South Asian countries, which is rare in academia. The outcomes of this empirical study are expected to be useful for further research attempts regarding SMA and consumer behavior. Businesses and policymakers are also expected to benefit from formulating SMA-related strategies to retain present buyers as well as attract the prospective ones.

The purpose of this study is to examine the impact of unidentifiable individual differences among financial analysts on the cross section of their earnings forecast accuracy.

The paper employs the concept of analyst fixed effects to control for unidentifiable individual differences. Various psychological factors, such as decision style and personality traits, are documented to impact individuals' decision making. However, analysts' individual differences in such psychological factors are not captured by identifiable personal attributes employed in finance literature, such as years of experience. The methodology used addresses this issue and presents a more comprehensive study of analyst forecast accuracy.

The paper documents that unidentifiable analyst‐specific effects are significant, and that controlling for them improves model fitting and changes the explanatory power of some of the traditionally used independent variables in the literature. The paper confirms that the analyst's firm‐specific experience, the intensity of following that a firm receives, and the forecast horizon are all significantly and consistently related to forecast accuracy. However, it is found that analyst general experience and coverage complexity lose explanatory power when individual differences are controlled for. Analyst general experience is not monotonically associated with better accuracy and that analysts only benefit from increased general experience during the early to middle stages of their career. Finally, when analysts' individual differences are controlled for, the boldness of a forecast revision is not associated with the improvement of accuracy.

The documented non‐monotonic relationship between analyst general experience and forecast accuracy is explained as a result of U‐shaped self‐efficacy, decision style and career concerns. This observation is not necessarily in line with the theory of analyst seniority and reputation‐related performance.

The methodology used addresses the issue of analysts' individual differences in psychological factors and presents a more comprehensive study of analyst forecast accuracy.

The victim’s rights movement and restorative justice (RJ) have gained momentum around the world. More laws and policies have focused on crime victims and their families. Western literature suggests that the victim’s family suffers physical, emotional, and financial tolls and that the power of the victim’s family in pursuing justice for their loved ones remains limited. This is particularly concerning within the political and legal context of the abolitionist movement, innocence project, and human rights groups’ campaigns against police torture. Grounded in the perspectives of RJ and Chinese legal culture, this study examines the victim’s family, represented by Ding and senior Yu, of the Nian Bin capital murder case. Drawing on published reports and using the thematic content analysis method, this study examines the following aspects of victim’s family in a death penalty case: 1) victim family’s physical, emotional, and financial tolls; 2) victims’ family and the criminal justice system; 3) victims’ family and the media; and 4) the relationship between the victims’ and the accused’s families. This study concludes with discussions of the competing goals of families impacted by a crime and RJ practices that would help mitigate the loss of the victim’s family and enhance their confidence in the criminal justice system.

This study aims to propose and test a model that examines the potential connections between two teacher situational variables (teacher immediacy and credibility) and three learner affective factors (motivation, attitudes and communication confidence) and to examine how such associations predict learners’ L2WTC (Foreign/second language willingness to communicate) in a language class via a comprehensive communication model to structurally verify the theoretically based associations among these variables.

In total, 214 females and 198 males took part in the study with age range between 19 and 38 years. Participants filled in a verified, translated Arabic version of the questionnaires using an online questionnaire. Data were gathered using questionnaires and were analyzed using descriptive statistics, confirmatory factor analysis, path analysis and sequential mediation analysis using bootstrapping methods to identify and verify direct and indirect paths in the model.

The initial L2 communication structural model showed acceptable goodness of model fit. Teacher credibility and immediacy behaviors only indirectly predicted L2WTC through the mediation of affective variables. Motivation and communication confidence mediated the relationship between credibility and L2WTC, while the association between immediacy and L2WTC was mediated by communication confidence.

The findings of this study have important pedagogical implications globally for professions related to communication instruction, especially with regard to teacher credibility behaviors and particularly for practitioners and beneficiaries in EFL contexts where learners are widely acknowledged for their unwillingness to communicate in foreign language classes.

The purpose of this paper is to investigate the relationships among corporate social responsibility (CSR), analyst forecast accuracy and firms’ earnings management behavior using US-based firms.

The authors use the Kinder, Lydenberg, Domini (KLD) database to construct CSR performance scores and divide all firms into ten groups from high to low as a proxy for CSR performance. The authors obtained an initial sample of 33,364 firm-year observations from 1991 to 2012. Filtering for records which exist in the KLD, Compustat, and Center for Research in Security Prices databases lefts a total of 16,807 firm-year observations and CSR evaluation reports for 5,896 firms.

The authors find that high CSR-score firms have lower rates of analyst forecast error than their low CSR-score counterparts, suggesting that CSR performance is a useful means of forecasting earnings. Furthermore, firms with better CSR performance have significantly lower accrual-based earnings management behavior. However, the level of the manipulation behavior of real earnings management (REM) activities increased significantly in better CSR firms, suggesting that high CSR-score firms substituted REM methods for accrual-based methods. REM methods are consistent with the stipulations of the Sarbanes-Oxley Act and allow high CSR-score firms to better manipulate earnings behavior. These results hold after the authors control for various factors related to firm financial characteristics.

Overall, the findings have important implications for investors and regulators to more easily assess firms’ earnings manipulation behavior and earnings stability under CSR performance and financial information in financial markets.

The purpose of this study is to examine whether and how analysts’ foreign ancestral origins would have an effect on analysts’ earning forecasts in particular and ultimately on firms’ information environment in general.

By inferring analysts’ ancestral countries based on their surnames, this study empirically examines whether analysts’ ancestral countries affect their earnings forecast errors.

Using novel data on analysts’ foreign ancestral origins from more than 110 countries, this study finds that relative to analysts with common American surnames, analysts with common foreign surnames tend to have higher earnings forecast errors. The positive relation between analyst foreign surnames and earnings forecast errors is more likely to be observed for African-American analysts and analysts whose ancestry countries are geographically apart from the USA. In contrast, this study finds that when analysts’ foreign countries of ancestry are aligned with that of the CEOs, analysts exhibit lower earnings forecast errors relative to analysts with common American surnames. More importantly, the results show that firms followed by more analysts with foreign surnames tend to exhibit higher earnings forecast errors.

Taken together, findings of this study are consistent with the conjecture that geographical, social and ethnical proximity between managers and analysts affect firms’ information environment. Therefore, this study contributes to the determinants of analysts’ earnings forecast errors and adds to the literature on firms’ information environment.

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. From the extensive structured review of literature from 106 articles, 23 related articles were analysed. The SCOPUS database tool was used to search the articles. Over the last three decades (188–2018), a total of 23 articles were published from 18 journals. Four journals contribute to 39% articles including Advances in Accounting (2), Critical Perspectives on Accounting (2), European Research Studies Journal (2), and International Journal of Accounting (3). In total, 22% of the articles had no citations. Most of the articles used Hofstede’s theory of culture and utilised quantitative data analysis. Interestingly, 48% of the articles did not apply any theory. The study calls for future research on comparative and regional and other theories to inform the policymakers on cultural implication on global IFRS implementation.

The study investigated the relationships of the five dimensions of emotional intelligence: self‐awareness, self‐regulation, motivation, empathy, and social skills of supervisors to subordinates' strategies of handling conflict: problem solving and bargaining. Data (N = 1,395) for this study were collected with questionnaires from MBA students in seven countries (U.S., Greece, China, Bangladesh, Hong Kong and Macau, South Africa, and Portugal). Psychometric properties of the measures were tested and improved with exploratory and confirmatory factor analysis and analysis of indicator and internal consistency reliabilities, and the hypotheses were tested with a structural equations model for each country. Results in the U.S. and in the combined sample provided support for the model which suggests that self‐awareness is positively associated with self‐regulation, empathy, and social skills; self regulation is positively associated with empathy and social skills; empathy and social skills are positively associated with motivation; which in turn, is positively associated with problem solving strategy and negatively associated with bargaining strategy. Differences among countries in these relationships are noted and implications for organizations discussed.