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An overview of the current use of handwritten text recognition (HTR) on archival manuscript material, as provided by the EU H2020 funded Transkribus platform. It explains HTR, demonstrates Transkribus, gives examples of use cases, highlights the affect HTR may have on scholarship, and evidences this turning point of the advanced use of digitised heritage content. The paper aims to discuss these issues.

This paper adopts a case study approach, using the development and delivery of the one openly available HTR platform for manuscript material.

Transkribus has demonstrated that HTR is now a useable technology that can be employed in conjunction with mass digitisation to generate accurate transcripts of archival material. Use cases are demonstrated, and a cooperative model is suggested as a way to ensure sustainability and scaling of the platform. However, funding and resourcing issues are identified.

The paper presents results from projects: further user studies could be undertaken involving interviews, surveys, etc.

Only HTR provided via Transkribus is covered: however, this is the only publicly available platform for HTR on individual collections of historical documents at time of writing and it represents the current state-of-the-art in this field.

The increased access to information contained within historical texts has the potential to be transformational for both institutions and individuals.

This is the first published overview of how HTR is used by a wide archival studies community, reporting and showcasing current application of handwriting technology in the cultural heritage sector.

The purpose of this paper is to develop a network of interlinked hypotheses about determinants of corporate disclosure in Central Europe – especially in Germany and Poland – and evaluate it empirically.

The hypotheses network is developed from literature and evaluated with structural equation modeling. Sixty annual reports from Germany and Poland have been examined using an enhanced version of the PRISM‐project content analysis approach with 118 items.

Firm size and industry do not directly influence corporate disclosure but are mediated by crosslisting. The home country effect is of a direct and indirect nature with the latter being mediated by firm size and crosslisting.

Manual content analysis of reports limits validity, reliability, sample and country focus. Further research needs to address additional factors influencing corporate disclosure.

Companies’ disclosure quality seems to profit the most from crosslisting activities as then listing requirements of several stock exchanges have to be fulfilled simultaneously.

By the rare application of structural equation analysis in corporate disclosure literature secondary effects that are mediated by crosslisting and have a strong influence on corporate disclosure are analyzed. These indirect relations of industry, country, and firm size are even stronger than the direct ones that are intensively discussed in the literature.

The purpose of this paper is to investigate whether information asymmetry mediates the relationship between disclosure and cost of equity.

The study is based on a sample of 500 companies listed in Bombay Stock Exchange for a period of six years from 2015 to 2021. Panel data regression is applied to analyze the relationship between voluntary disclosure, cost of equity and information asymmetry. Mediation effect of information asymmetry is tested with the help of Barron and Kenny’s (1986) approach.

Findings suggest that in case of Indian companies, disclosure reduces cost of equity directly and indirectly through mediation of information asymmetry. Indian investors value credible information for better estimation of future returns, supporting the validity of estimation risk and stock market liquidity hypothesis, which proposes an inverse relationship between disclosure and cost of equity.

Managers can use the findings to strategize their disclosure policy and secure funds at lower cost. Shareholders can monitor managerial actions by demanding credible disclosures. Government too can encourage voluntary disclosure by providing special incentives to the firms.

This study is a pioneering research that investigates the mediating influence of information asymmetry between disclosure and cost of equity with reference to the Indian corporate landscape.

The usefulness of risk disclosures (RDs) to support equity investors’ investment decisions is highly discussed. As prior research criticizes the extensive aggregation of risk information in existing empirical research, this paper aims to provide an attempt to identify disaggregated risk information associated with cumulative abnormal stock returns (CARs).

The sample consists of 2,558 RDs of companies listed in the S&P 500 index. The RDs were filed within 10 K filings between 2011 and 2017. First, this study automatically extracted 35,685 key phrases that occurred in a maximum of 1.5% of the RDs. Second, this study performed stepwise regressions of these key phrases and identified 67 (78) key phrases that show positive (negative) associations with CARs.

The paper finds that investors seem to value most the more common key phrases just below the 1.5% rarest key phrase threshold and business-related key phrases from RDs. Furthermore, investors seem to perceive key phrases that contain words indicating uncertainty (impacts) as a negative (positive) rather than a positive (negative) signal.

The research approach faces limitations mainly due to the selection of the included key phrases, the focus on CARs and the methodological choice of the stepwise regression analysis.

The study reveals the potential for companies to increase the information value of their RDs for equity investors by providing tailored information within RDs instead of universal phrases. In addition, the research indicates that the tailored RDs encouraged by the SEC contain relevant information for investors. Furthermore, the results may guide the attention of equity investors to relevant text passages whose deeper analysis might be useful with regard to investors’ capital market decisions.

After decades of successful expansion, The Reader's Digest Association's products were mature. With an average readership age for the flagship Reader's Digest magazine of 50.3 in 2004, efforts to develop new products had so far failed to entice a significant number of younger customers. Following a financial downturn in 1996, positive financial results remained illusive. Several major changes instituted by Thomas O. Ryder, CEO since 1998, including acquisitions, re-capitalization, restructuring and systematic re-engineering of the corporate culture, had proven mildly successful, but RDA, as well as the entire publishing industry, faced a persistent decline in profitability. Could RDA fulfill its stated mission to create “products that inform, enrich, entertain and inspire people of all ages and cultures around the world”, and could it do this by continuing to rely on the 80-year old Reader's Digest magazine?

The Spring 1984 issue of Public Personnel Management includes an article by Joy Ann Grune and Nancy Reder entitled “Addendum — Pay Equity: An Innovative Public Policy Approach to Eliminating Sex‐Based Wage Discrimination”. The authors are both members of the National Committee on Pay Equity, founded in 1979. The article explains the goals of the National Committee, the extent of the problem, reviews the new approaches and solutions in place or underway, and looks at the challenges facing public policymakers and advocates of pay equity.

Insofar as the digital layer cannot be detached from the current democratic challenges of the 21st century including neoliberalism, scales, civic engagement and action research-driven co-production methodologies; this chapter advances trends, aftermaths and emancipatory strategies for the post-pandemic technopolitical democracies. Consequently, it suggests a democratic toolbox encompassing four intertwined trends, aftermaths and emancipations including (1) the context characterised by the algorithmic nations, (2) challenges stemming from data sovereignty, (3) mobilisation seen from the digital rights perspective and (4) grassroots innovation embodied through data co-operatives. This chapter elucidates that in the absence of coordinated and interdependent strategies to claim digital rights and data sovereignty by algorithmic nations, on the one hand, Big Tech data-opolies, and on the other hand, the GDPR led by the European Commission might bound (negatively) and expand (positively), respectively, algorithmic nations' capacity to mitigate the negative side effects of the algorithmic disruption in Western democracies.

The study of birth defects has increased in importance in recent years because the rate of infant mortality due to other causes (such as infection and nutritional disease) has decreased more quickly than has the rate of deaths due to birth defects. Today, abnormalities are detected in approximately 3 percent of newborn humans, and twice as many prenatally acquired defects are found in children after infancy as are discovered at birth. In addition, many of the more than 500,000 miscarriages and stillbirths that occur each year in the United States are due to abnormal fetal development.

Credibility concerns regarding integrated reports can harm the intended decrease of information asymmetry between a firm and its investors. Therefore, it is crucial to examine whether voluntary third-party assurance enhances the credibility of integrated reports and, thus, decreases information asymmetry. Furthermore, this study aims to investigate the interaction effect between assurance quality and the disclosed connectivity of the capitals, a distinguishing feature of integrated reports.

Content analysis is performed of the 176 assurance statements included in the 269 integrated reports of Forbes Global 2000 firms disclosed from 2013 to 2015 and the 269 integrated reports themselves. Regression analyzes are applied to examine the associations between assurance, the disclosed connectivity of the capitals and information asymmetry.

The presence of an assurance statement in an integrated report significantly decreases information asymmetry. Surprisingly, assurance quality is not significantly associated with information asymmetry. However, an interaction analysis reveals that combining high assurance quality with high disclosed connectivity of the capitals allows a significant decrease in information asymmetry.

The paper demonstrates that the connectivity of the capitals of integrated reports and assurance quality are connected and together are associated with information asymmetry.

The results imply, both for report preparers and standard setters, that assurance quality is advantageous only when combined with disclosed connectivity of the capitals.

More information on non-financial information measured by the connectivity of the capitals of integrated reporting has an interaction effect together with assurance quality on information asymmetry.

This paper builds on a unique data set derived from the contents of integrated reports and accompanying assurance statements. Furthermore, it extends the integrated reporting literature by investigating the interaction between assurance quality and the disclosed connectivity of the capitals, which had not previously been examined in combination.