Category: Business & Management
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Digital governance was linked to better accounting information quality in Saudi banks
This research indicates that digital governance has a statistically significant impact on accounting information quality in Saudi banks.
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Higher-quality disclosure is linked to more contract wins in competitive tenders
This research indicates that firms with greater and higher-quality financial reporting are more likely to win government contracts in competitive Japanese tenders, while political connections weaken that link.
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Women viewed sustainable finance more positively than men
This research indicates that women generally perceive sustainable finance more positively, while men tend to evaluate it more through financial knowledge.
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SEBI insider trading rules improved, but implementation problems remained
This research indicates that the SEBI (Prohibition of Insider Trading) Regulation, 2015 was a significant improvement over the 1992 regulation, but it still struggled with enforcement, evidence standards, and institutional capacity.
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Contextual Thompson sampling improved learner skill gains
This research indicates that a personalized exercise-selection method can recommend exercises linked to greater skill improvement and adapt to differences across learners.
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Natural disasters reduce firm value, especially for high-ESG firms
This research indicates that greater exposure to natural disasters lowers firm value in China, especially for firms with high environmental, social, and governance (ESG) ratings.
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Adaptive formative assessment showed high estimation accuracy
This research indicates that a formative adaptive assessment framework for engineering education can support competency-oriented feedback, learning monitoring, and instructional interpretation, while showing high estimation accuracy and satisfactory reliability for most learner profiles.
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Justice perceptions are linked to hospital reputation and patient citizenship behavior
This research indicates that distributive and informational justice are significantly associated with corporate reputation, with multifocal trust mediating the relationship, and corporate reputation is strongly associated with patient citizenship behaviour.
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Article outlines principles for teaching integration in ITD education
This research indicates that integrative teaching and learning in inter- and transdisciplinary education can be designed around competencies, learning objectives, and teaching activities to support integration across science, policy, and practice.
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Ukay-ukay shoppers are driven by identity as well as affordability
This research indicates that Filipino consumers’ use of second-hand clothing in the ukay-ukay sector is shaped by identity construction as well as cost-saving, according to business owners’ observations.
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