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This paper aims to inspect the effect of indirect elevated temperature on the mechanical performance of nano silica concrete (NSC). The effect on both compressive and bond strengths is studied. Pre- and post-exposure to elevated temperature ranges of 200 to 600°C is examined. A range covered by three percentages of 1.5, 3 and 4.5 per cent nano silica (NS) in concrete mixes is tested.

Pre-exposure mechanical tests (normal conditions – room temperature), using 3 per cent NS in the concrete mix, led to the highest increase in both compressive and bond strengths (43 per cent and 38.5 per cent, respectively), compared to the control mix without NS (based on 28-day results). It is worth noticing that adding NS to the concrete mixes does not have a significant effect on improving early-age strength. Besides, permeability tests are performed on NSC with different NS ratios. NS improved the concrete permeability for all tested percentages of NS. The maximum reduction is accompanied by the maximum percentage used (4.5 per cent NS in the NSC mix), reducing permeability to half the value of the concrete mix without NS. As for post-exposure to elevated-temperature mechanical tests, NSC with 1.5 per cent NS exhibited the lowest loss in strength owing to indirect heat exposure of 600°C; the residual compressive and bond strengths are 73 per cent and 35 per cent, respectively.

The dispersion technique of NS has a key role in NSC-distinguished mechanical performance with NSC having lower NS percentages. NS significantly improved bond strength. NS has a remarkable effect on elevated temperature endurance. The bond strength of NSC exposed to elevated temperatures suffered faster deterioration than compressive strength of the exposed NSC.

A special scale factor needs to be investigated for the NSC.

Although a lot of effort is placed in evaluating the benefits of using nano materials in structural concrete, this paper presents one of the first outcomes of the thermal effects on concrete mixes with NS as a partial cement replacement.

This study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by high power distance and a culture of secrecy. The study utilizes a theoretical framework that integrates agency theory, stewardship theory, and upper echelons theory as the foundation for examining this relationship.

The sample consists of 587 firm-year observations from non-financial firms listed on the EGX100, covering the period from 2012 to 2019. The primary variable of the study (ARL) is measured using different proxies. The analysis utilizes both Ordinary Least Squares (OLS) and logistic regression models, with additional analysis considering CEO power and using board gender diversity as a moderating variable.

The study finds that CEO characteristics significantly affect ARL, demonstrating a negative association between CEO ownership, founder status, family ties, duality and ARL. These findings remain robust after a series of tests using alternative measures. Additional analysis reveals that CEO power is negatively and significantly related to ARL. Interestingly, the negative association between CEO characteristics and ARL is more pronounced in boards without female members.

Although extensive research has been conducted on the factors determining ARL, few studies have examined the impact of CEO characteristics on ARL, particularly in emerging economies such as Egypt. The business environment in Egypt is characterized by high power distance and a secretive culture, providing a unique context for this study.

This study aims to identify the main factors that drive the differences in the levels of forward-looking information disclosure (FLID) across four countries. This study goes beyond the firm-specific characteristics to the countries-specific factors to explain the observable differences in the level of FLID among the UK, Italian, Hong Kong and Chinese American Depositary Receipts (ADRs) firms trading in US Exchanges.

To validate the levels of FLID, corporate financial information environment (CFIE)-final reports structure extractor (FRSE) was conducted on the annual reports of a sample of 353 listed firm observations in 2020 across four different countries. Also, the ordinary least square regression model was used to examine the proposed relationships.

The empirical results indicate that the level of FLID is highest among the Chinese ADRs firms trading in US Exchanges and UK listed firms. Also, ownership concentration and gender diversity have a positive correlation with the level of FLID. Additionally, long-term orientation positively influences the level of FLID. Considering the moderation effect of power distance and masculinity dimensions, countries with larger power distance tend to have a lower impact of ownership concentration on the level of FLID, whereas countries with higher masculinity tend to have a lesser positive relationship between gender diversity and the level of FLID.

Notwithstanding, this study provides novel and persuasive evidence regarding the effects of firm- and country-specific characteristics as possible determinants of forward-looking disclosures, drawing on evidence from international companies with free floats, boards with female quotas and cultural values including masculinity and long-term orientation. This work offers unique insights from the upper echelons lens, which implies that firms need to obtain a critical mass of gender diversity to achieve a more balanced forward-looking perspective on their annual reports.

The purpose of this study is to scrutinize the extent of forward-looking (FL) disclosures and explore the impact of corporate governance (CG) on FL disclosures in integrated reporting (IR) in the context of the banking industry in Bangladesh.

Twenty-two listed banks in the Dhaka Stock Exchange (DSE) are selected as a sample from 2018 to 2022. For content analysis purposes, the study has developed an unweighted self-constructed disclosure index with 58 items and extracted data manually from the integrated annual report. Furthermore, descriptive statistics is conducted to analyze the extent of FL disclosures, and a pooled ordinary least squares regression model is used to examine the impact of CG (directors’ ownership, institutional ownership, foreign ownership, board of directors, independent directors, female directors and audit quality) on the FL disclosures.

This study reveals that the banking industry’s average FL disclosure score is only approximately 43%, indicating a meager degree of disclosures in Bangladesh’s well-structured sector. This study also finds that directors’ ownership, foreign ownership, female directors and audit quality have a statistically significant and positive relationship with FL disclosures at a 5% significance level. By contrast, institutional directors and the board of directors have a substantial but negative impact on FL disclosures. However, the other exponential variable, independent directors, has no impact on FL disclosures.

This study has some limitations, such as: i) the sample size is restricted to 22 banks, whereas nearly 36 banks are listed in the DSE. The sample size should be increased for better results. ii) The study only considers the banking sector with a small sample, but other sectors have been omitted from the sample. iii) The data have been extracted from the annual report, but other relevant sources such as banks’ websites, prospectuses, press releases, and media releases are not considered. iv) Finally, the self-constructed unweighted disclosure index is affected by subjective judgment. For depth analysis, a weighted method for content analysis purposes will be applicable.

Since there is no specific guideline for FL disclosures, this study suggests that the practical implication is for the regulatory body and policymakers to take the initiative to design a framework for FL disclosures that will improve disclosure quality. Second, they can investigate the independent director’s role in the banking sector to discover the existence of old-boy network problems.

Investors will benefit from the proper judgment about the firm’s forward-looking disclosures, hence making effective decisions.

To the best of the authors’ knowledge, no particular study has been conducted on CG mechanisms and FL disclosures in the IR perspective of the banking sector in Bangladesh. So, this study may contribute to the existing literature.

The first purpose of this paper is to investigate whether corporate governance mechanisms, in particular the characteristics of the board, audit committee and risk management committee, are associated with the level of disclosure in integrated reports of South African listed firms. The second purpose of this paper is to analyze how integrated reporting (IR) affects the sustainable development goals (SDGs).

This paper uses a mixed methods approach. First, a multiple regression analysis is used to estimate the impact of corporate governance mechanisms on IR practices of a sample of South African listed firms during the period between 2019 and 2021. Using the content analysis method to measure the level of IR, disclosures were measured using a disclosure index consisting of 60 information items developed from the IIRC framework and previous studies. Second, based on a database containing 33 articles in the Meditari Accountancy Research journal with a publication date from 2013 to 2021, a systematic review of the academic literature focusing on IR is conducted to analyze how IR influences SDGs.

The results indicate that board size, board independence and risk management committee independence have a positive effect on IR practices. However, board expertise, board activity, audit committee independence, audit committee size, audit committee expertise, audit committee meetings, risk management committee expertise, risk management committee meetings, risk management committee size and the auditor type are negatively related to IR practices. The results also indicate that IR has an important role in achieving SDGs by relying on integrated thinking that integrates sustainability into the enterprise’s strategy and helps the integration of capitals. In addition, sustainable business models create long-term values.

This study was limited to a sample size of 75 firms, which is country-specific; however, it sets the tone for future empirical research on the subject matter. This study provides an avenue for future research in the area of corporate governance and IR practices in other emerging countries, especially other African countries.

This study provides useful insights for managers and policymakers to better understand which corporate governance mechanisms can best encourage a company to improve IR practices.

To the best of the author’s knowledge, this study is, perhaps, the first to examine the effect of risk management committee characteristics on IR practices. This study provides new insight into the contribution of accounting research toward the achievement of SDGs.

Nano-Clay (NC) is reported as a candidate partial replacement for cement, due to its abundance and relatively low cost - beside reported promotion of different concrete properties. On the other hand, Steel Fibres (SF) has proven to have a positive effect on post fire exposure residual strength of concrete. This paper aims to present the outcomes of a comprehensive research program assessing a hybrid mix between NC and SF in concrete mixtures (NCSF-CRETE).

Physical chemical and physical characterization of NC is performed using different tools as XRF spectrometer, and TEM micrograph. Fresh concrete properties of NSCF-CRETE as slump and air content are investigated. Enhancement in permeability using NSCF is verified by comparing its resistance to the penetration of chlorides resistance with regular concrete mix. Besides, the proposed NCSF-CRETE compressive strength is evaluated compared to mixes with NC and SF each used separately at different curing ages. Besides, NSCF and compared mixes are exposed to an indirect fire testing program – two hours exposure – for: 300, 450 and 600°C. Degradation in compressive strength was investigated after exposure to different temperatures and percentage of residual strength is reported.

Results indicated an improved performance of NCSF -CRETE of about 40% compared to regular concrete in compressive strength at normal conditions. This improvement extended to its behavior when subjected to indirect fire exposure NSCF also maintained 40% more strength than the residual in regular concrete mix – which suffered severe damage – after 2 h exposure to 600°C.

Using NCSF-Crete allows retrofitting the structure after exposure to such drastic conditions.

This paper presents the second part of the investigation on resistance to elevated temperatures of a proposed hybrid composite concrete (NCSF-Crete) mix. The composite including nano metakaolin (NC) and steel fibers (SF) in addition to regular concrete components has proven -in the first published part-earlier promoted fresh concrete behavior, and to have reduced loss in compressive strength after exposure to a wide range of elevated temperatures. This presented work evaluates another two critical mechanical characteristics for the proposed composite -namely- splitting and bond strengths.

A modified formula correlating splitting and compressive strength (28 days) based on experiments results for NCSF is proposed and compared to formulas derived for regular concrete in different design codes. Finally, both spitting and bond strengths are evaluated pre- and post-exposure to elevated temperatures reaching 600 °C for two hours.

The proposed NCSF-Crete shows remarkable fire endurance, especially in promoting bond strength as after 600 °C heat exposure tests, it maintained strength equivalent to 70% of a regular concrete control mix at room temperature. Improving residual splitting strength was very significant up to 450 °C exposure.

Obvious deterioration is monitored in splitting resistance for all concretes at 600 °C.

This proposed composite improved elevated heats resistance of the most significant concrete mechanical properties.

Using a more green and sustainable constituents in the composite.

The proposed composite gathers the merits of using NC and SF, each has been investigated separately as an addition to concrete mixes.

The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices.

Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research.

The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored.

Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

This study aims to conduct a comprehensive literature review to examine the relationship between corporate governance characteristics and firms’ engagement in environmental, social and governance (ESG) activities. The review focuses specifically on academic papers published in ranked accounting and finance journals.

The analysis combines a structured literature review with citation analysis, topic modeling using a machine learning (ML) approach and a manual review of selected articles published between 2000 and 2021.

This paper contributes to corporate governance and ESG literature by conducting an in-depth review, offering a comprehensive analysis of the existing findings and identifying future research directions. From the reviewed literature, this paper proposes the following thematic areas: board characteristics, ownership structure and their impact on a company’s engagement in ESG activities; CEO characteristics and their influence on a company’s involvement in ESG activities; corporate governance and ESG as sources for transparency and legitimacy; internal and external assurance of a company’s involvement in ESG activities; and gender diversity and a company’s involvement in ESG activities.

The study provides a comprehensive understanding of corporate governance and ESG literature. The innovative combination of methods, including ML and manual techniques, enhances the ability to identify key research topics and uncover research directions in the field. Moving forward, this paper suggests several promising directions for future research, including examining the influence of emerging technologies on ESG reporting and assessing the impact of regulatory changes and context on the link between corporate governance and firms’ involvement in ESG practices.

The purpose of this paper is to simplify the Explicit Nonlinear Model Predictive Controller (ENMPC) by linearizing the trajectory with Quantum-behaved Pigeon-Inspired Optimization (QPIO).

The paper deduces the nonlinear model of the quadrotor and uses the ENMPC to track the trajectory. Since the ENMPC has high demand for the state equation, the trajectory needed to be differentiated many times. When the trajectory is complicate or discontinuous, QPIO is proposed to linearize the trajectory. Then the linearized trajectory will be used in the ENMPC.

Applying the QPIO algorithm allows the unequal distance sample points to be acquired to linearize the trajectory. Comparing with the equidistant linear interpolation, the linear interpolation error will be smaller.

Small-sized quadrotors were adopted in this research to simplify the model. The model is supposed to be accurate and differentiable to meet the requirements of ENMPC.

Traditionally, the quadrotor model was usually linearized in the research. In this paper, the quadrotor model was kept nonlinear and the trajectory will be linearized instead. Unequal distance sample points were utilized to linearize the trajectory. In this way, the authors can get a smaller interpolation error. This method can also be applied to discrete systems to construct the interpolation for trajectory tracking.