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This study covers all banks listed on the Amman Stock Exchange. It used (1) dividend-paying status, dividend changes and dividend persistence to measure dividend quality, (2) a checklist instrument consisting of 40 items to measure financial disclosure quality, (3) nationality and (4) the percentage of females and males on the board of directors to measure board diversity. Hierarchical regression analysis was employed to investigate the influence of the board diversity on the relationship between financial disclosure quality and dividend quality.

This study investigates the relationship between financial disclosure quality and dividend quality among Jordanian-listed banks. Moreover, it examines the moderating effect of board diversity on the relationship between financial disclosure quality and dividend quality.

The results in this work imply that banks with high financial disclosure quality have high-quality dividends. Furthermore, nationality and females on the board of directors play a main role as moderators that influence managers' motivations toward the quality of financial disclosure practices and bank dividends. This paper shows that the boards in Jordanian banks have not changed dividend policies and tend to follow a long-term fixed strategy for paying earnings.

Because of the limited number of practical research on the nexus between financial disclosure quality and dividends quality, this study fills a gap in the literature by examining the relationship between them. In addition, a lack of research exists on the effects of board diversity on the nexus of financial disclosure quality and dividends quality. Therefore, this study makes an original contribution to the literature by using nationality and females and males on the board of directors as moderating variables to investigate the effects of board diversity on the relationship between financial disclosure quality and dividend quality among Jordanian banks.

This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality and corporate voluntary disclosure.

This study covers 300 companies listed on Bursa Malaysia. It has used strategic, financial and non-financial information to measure voluntary disclosure; earnings management, persistence and smoothness to measure earnings quality; and institutional and managerial shareholders to measure ownership structure. Hierarchical regression analysis was used to investigate if ownership structure moderates the relationship between earnings quality and corporate voluntary disclosure.

The results in this work imply that companies with high earnings quality are more likely to disclose voluntary information to help stakeholders. Furthermore, this study provides original evidence that institutional ownership and managerial ownership play a main role as moderating variables that influence management motives toward practices of voluntary disclosure and earnings quality.

Because of the limited number of empirical studies on the relationship between voluntary disclosure and earnings quality, this study fills a gap in the literature by investigating the relationship between them. In addition, a lack of research exists on the effects of ownership structure on the relationship between voluntary disclosure and the earnings quality. Therefore, this study makes an original contribution to the literature by using institutional and managerial ownership as moderating variables to investigate the effects of the ownership structure on the relationship between voluntary disclosure and earnings quality in Malaysian companies.

This study aims to analyze the effectiveness of online teaching and learning in the higher education sector during the COVID-19 pandemic and thereby design and formulate strategies to overcome the lacunas, if any, to enhance teaching effectiveness.

A survey was conducted to analyze how far students were able to adapt to online teaching and learning, access teaching platforms and afford it. It was also studied whether they were able to grasp and apply the concepts learned. A total of 600 questionnaires were given, and 372 complete responses were received. Structural equation modeling is employed to test the hypothesis. Confirmatory factor analysis (CFA) was conducted to test the model fit and measurement model.

This study is first of its kind in India which aims to analyze the effectiveness of online teaching and learning environments. This research model is designed to identify the determinants of effective online learning and to overcome the lacunas existing in the prevailing online teaching methods. It can be applied not just during crises like the pandemic but also during normal times to make teaching and learning more economical, innovative and impactful. The present study examined the impact of five major determinants—adaptability, affordability, bandwidth, grasping and interaction—on online learning and its effectiveness during COVID-19. It was observed that all the determinants positively influence online learning effectiveness.

The scope of the study was restricted to three centrally funded Indian Universities. Other institutions were not part of the study.

This study is the first of its kind done in the current COVID-19 scenario, and the outcome would help overcome the lacunas in the prevailing online teaching scenario across the globe and make it more effective.