Abstract

Although knowledge drives organizational growth, limited teamwork skills have hindered effective knowledge sharing and utilization across departments and individuals in higher education institutions (HEIs). Thus, this paper develops a pertinent knowledge-intensive teamworking model for HEIs. Educational background, leadership, and social media adoption were independent variables, while knowledge acquisition, development, application, revision, and knowledge-intensive teamwork were dependent variables. Using an online questionnaire, a quantitative investigation of 918 people across different HEIs tested hypotheses based on PLS-SEM findings. Results showed that educational background, leadership, and social media adoption are integral enablers in smoothing knowledge management operations, while the synergistic combination of process phases drives teamwork. Consequently, outcomes establish foundations for fostering a continuous learning culture, accountability, and cooperation in HEIs.

Introduction

Most management and technology research has focused on the technical efficiency of social media [1]. Information technology revolutionized education over three decades ago, and more recent research has examined various impacts on the workplace, such as training and communication [2,3]. Social media adoption in higher education institutions (HEIs) depends on strategic aims, resources, and cultural factors [4]. Furthermore, the adoption of technology by HEIs is contingent on organizational strategy and differs among HEIs in the same education system [5]. The use of social media in education has drawn interdisciplinary interest [6,7] as HEIs shift communication from one-way to interactive to regularly engage stakeholders [8]. Continual society-wide communication needs frequent updates across media, especially social platforms. Different methods can shape how HEIs utilize social media as key channels, enabling stakeholder conversations. Communication frequently starts on blogging platforms and spreads across media as users access multiple integrated channels, facilitating tailored, multi-way exchanges without time barriers.

The COVID-19 pandemic necessitated remote work and learning, disrupting traditional HEI teamwork models and requiring new virtual collaboration approaches [9]. This research extends knowledge management theory by examining how social media enables leadership, knowledge sharing, and co-development in virtual teams. Specifically, it provides empirical support for the knowledge management cycle model of Kang and Hau [10] by demonstrating how social media can facilitate key stages of knowledge acquisition, sharing, and revision in virtual settings. The findings reveal how social media-enabled leadership, through modeling knowledge-sharing practices and incentivizing participation, is critical for overcoming motivational barriers to collaborative knowledge activities online [11]. This paper advances the theoretical understanding of the interconnected relationships between social media adoption, leadership influence, and iterative knowledge improvement critical for virtual team effectiveness in higher education institutions. Moreover, a key contribution is providing empirical evidence on the affordances of different social media platforms for enabling specific collaborative activities in virtual HEI teams. The findings provide actionable guidance to HEI leaders on effective social media policies and professional development to optimize virtual teamwork. This research also contributes a new conceptual model of social media-enabled knowledge-intensive teamwork tailored to the HEI context.

Conclusion

The COVID-19 pandemic has significantly impacted higher education institutions, catalyzing a shift towards remote and online learning. In this context, social media has become an integral platform enabling knowledge-intensive teamwork, allowing seamless communication and collaboration regardless of location. Specifically, social media can promote the development of such teams in several key ways. Online discussions and forums can be leveraged to share information and resources, discuss ideas, brainstorm solutions, and provide feedback among team members. Video conferencing tools facilitate virtual meetings and presentations, helping members stay connected and engaged. Additionally, knowledge management systems allow the centralized sharing and accessing of documents while tracking progress – optimizing coordination. Consequently, social media facilitates effective knowledge-intensive teamwork in higher education after COVID-19 by providing ubiquitous channels for cooperation.

In conclusion, high-performing knowledge-based teams in higher education are predicated on an innovation-centric framework requiring integrated organizational and procedural alignment. Positive relationships among knowledge skill-building, leadership support, and cultural enablement underscore the need to embed holistically developmental, technological, and structural conditions that foster learning and innovative capacity at individual and team levels. Internally, sustained idea flows via cooperation enable continuous adaptation and improvement as contexts shift.

Abstract

     This study examines whether influenza-like illnesses (ILIs), a potential threat to the conduct of public company audits, are associated with audit outcomes. Because the peak months of flu season overlap with audit busy season, audit offices most at risk of ILIs may be adversely affected. The demanding nature of audit busy season and the culture of audit firms may compel employees to go to work sick, a phenomenon known as presenteeism. When auditors go to work with flu-like symptoms, cognitive functioning is impaired, resulting in brain fog. This impairment may influence auditors’ ability to exercise judgment and professional skepticism, leading to adverse outcomes. Using data collected from the Centers for Disease Control and Prevention (CDC) we find that the filing of audit reports is delayed and audit quality suffers in audit offices most at risk of influenza-like-illnesses. The observed effects of health impairments on company outputs have broad implications for both the audit profession and workplaces as a whole.

Introduction

     Influenza (the flu) infects as many as 60.8 million people in the U.S. each year (CDC, 2017), approximately 20 percent of the population. The magnitude of individuals with the flu results in significant productivity loss in the workplace, where employees lose 69 percent of expected working hours while sick (Van Wormer et al., 2017). As auditing requires high cognitive functioning, a capability that is impaired when auditors are sick, we predict that audit firms are highly susceptible to the costly effects of influenza-like illnesses (ILI). Flu season peaks in the months of December through March and therefore directly overlaps with audit busy season.1 Although the timing of the flu is consistent year-to-year, the severity and distribution of the disease vary over time and across states. This study examines the risk of contracting an influenza-like illness and its impact on auditors’ work.2

     Employees who have the flu often go to work sick, an act referred to as presenteeism, which limits their productivity on the job (Goetzel et al., 2004, Hemp, 2004, Hansen and Anderson, 2008, Schultz et al., 2009, Petrie et al., 2016). Anecdotal evidence suggests that auditors rarely stay at home when sick. To corroborate this, we conduct an exploratory survey, the results of which identify that 87 percent of auditors go to work while sick.3,4 Among other debilitating physical conditions, presenteeism is characterized by an influenza-induced phenomenon commonly referred to as “brain fog,” a symptom that reduces alertness, memory, and accuracy (Smith et al., 2004).5 Audit work requires judgment, professional skepticism, and overall high cognitive functioning, and thus, brain fog may negatively influence auditors’ work. If this is the case, impaired cognitive functioning may result in longer audit delays and impaired audit quality. However, auditors consistently work under pressure and may be able to overcome the negative effects of an ILI.6 Regardless, we predict that when auditors are at greater risk of an influenza-like illness, audit report lag will be prolonged and audit quality will suffer.

Conclusion

     This paper investigates whether influenza-like illnesses, whose peak season directly overlaps with audit busy season, are associated with audit outcomes. We examine the impact of ILIs on audit delay and quality and find that audit delay, measured with report lag and the likelihood of non-timely filings, increases when auditors are more likely to be at risk of an ILI and ILI symptoms induce inefficiencies in the audit. We find that audit quality, measured with discretionary accruals and material weakness errors, declines in states with the worst ILI outbreaks. Overall, our results suggest that ILIs may impair auditors’ judgment and decision-making abilities. To our knowledge, this is the first study to examine the association between auditor health and audit outcomes.

     The results of this study are highly informative to audit firms. We propose that the effects of ILIs on audit outcomes arise when auditors go to work while sick. The heavy demand of busy season workloads may create environments in which auditors feel like taking a sick day is not an option. In addition, culture and work-life-balance initiatives within a firm or office may influence auditors’ decision to work while sick. This issue further extends to inter-firm relationships, where interactions with other engagement team members may drive perceptions of the appropriateness of working while sick. If auditors did not work while sick, firms and offices would have better visibility into the impact of influenza on productivity and be able to assign additional resources to audit tasks, as needed. Our evidence may encourage audit firms to evaluate policies that incentivize working while sick.

Abstract
Objectives
This study aims to determine the rates of clinically-significant anxiety and depressive symptoms during the immediate postpartum in a sample of women referred to a university maternity department, as well as the associated risk factors and the relations with the level of maternal bonding.

Patients and methods
During the third national lockdown for the COVID-19 pandemic (February-April 2021), on days 2–3 after delivery 127 mothers were administrated the Edinburgh postnatal depression scale (EPDS), the state-trait anxiety inventory (STAI-YA), the mother-to-infant bonding scale (MIBS) and questions issued from the coronavirus health impact survey questionnaire (CRISIS).

Results
The rate of perinatal clinically-significant symptoms were 17% for depression (EPDS cut-off ≥ 12) and 15% for anxiety (STAI-YA cut-off ≥ 40). In the multivariate analysis, being a single mother, risk of being infected by the SARS-CoV2, risk that a close relative might be infected by the SARS-CoV2 and the length of stay in maternity were associated with an increased EPDS total score, while breastfeeding was associated with a lower EPDS total score. Six variables remained positively associated with the STAI-YA total score in the multivariate model: the maternal level of academic achievement, a hospitalization during the pregnancy, peripartum medical complications, risk of being infected by the SARS-CoV2, risk of a close relative being infected by the SARS-CoV2 and physical fatigue. Low but statistically significant correlations were found between the MIBS total score and the EPDS total score (rs = 0.26) and with the STAI-YA total score (rs = 0.26).

Discussion
The observed rates of anxiety and depressive symptoms were in the same range as those reported in observational studies conducted in high-resource countries during the COVID-19 pandemic. Risk of being infected by the SARS-CoV2 was both an independent risk factor for anxiety and depressive symptoms. The relations between the measure of maternal bonding and the severity of maternal emotional symptoms call for a better consideration of the long-term consequences of the pandemic on children’s socio-emotional development.

Introduction
     Cumulative evidence supports an increased risk of maternal peripartum psychological difficulties since the beginning of the COVID-19 pandemic [1], [2], [3], [4], [5], [6]. The meta-analysis conducted by Zhang and Yu [3] found an average prevalence of 43% for anxiety and of 32% for depression among pregnant women exposed to the context of the pandemic. These figures conceal although significant disparity across countries, with in particular a more substantial increase of postpartum depressive symptoms in low-resource compared to high-resource countries [7]. The capacity of the healthcare professionals providing adapted mental health interventions and care continuity during the pandemic appears a key moderator factor of maternal psychopathology risk [8], [9]. In line with this, Chmielewska and Barratt [7] found that the estimated efficiency of the national health care system was a stronger predictor of the observed between-study heterogeneity for maternal health outcomes than factors-related to the stringency of mitigation measures for the COVID-19 epidemic (e.g. the duration of lockdown).

     Alongside, several concerns have been raised that the application of social distancing measures in maternity wards led to lower social and professional support, ultimately contributing to increase the risk of maternal psychological difficulties [9], [10], [11]. The application of social distancing measures in maternity led to a strict restriction of partner and family visits while pregnant women faced additional sources of stress related to COVID-19 pandemic [11]. It has also been raised that a reduction of the length of stay in maternity and a constriction of paramedical team linked to the reorganization of workforce during the pandemic complicate the recognition of psychological needs of women during the perinatal period. An underestimation of maternal psychological difficulties could also be reinforced by a lower access to face-to-face supportive care (including social worker, psychologist and psychiatrist) and subsequently decreased opportunity to receive professional help [12].

Conclusion
     The rates of clinically-significant depressive and anxiety symptoms in the immediate postpartum among women referred to a university hospital center was roughly comparable to the range observed in previous observational studies prior the context of the COVID-19 pandemic. This report stresses the possible contribution of maternal worries about SARS-CoV2 infection in maternal anxiety and depressive symptoms, as long as other well-recognized risk factors. In a modern hospital where digital technologies and telehealth interventions were available the effect of social distancing measures in the maternity care was not clear. The relationships reported between the severity of maternal emotional symptoms and maternal bonding in the days following childbirth are worth considering to discuss the possible long-term impact of the pandemic on children socioemotional development.

Abstract

     In the literature, studies have evidenced the efforts adopted by firms to develop digital technology with the hope of achieving sustainable decisions and competitive performance. However, studies have yet to provide an extensive explanation of the mechanisms used by firms in their digital technology adoption to impact and enhance value, particularly among small and medium enterprises (SMEs). In this regard, accounting information has served as a fundamental basis for business decision-making and the extensive use of digital technology has paved the way for the efficiency and effectiveness of accounting functions in modifying information relating to such functions. More specifically, a digital accounting system (DAS) enables the reporting and processing of large transaction amounts and generates the data required for analysis. However, despite these advantages, SMEs have been slow in their adoption and usage of DASs. Accordingly, this study drew upon resource-based view theory and the technology-organization-environment framework to propose an integrated model for examining the determinants and impact of using DAS among SMEs. The proposed model encapsulates the use and performance aspect of DAS. The study utilized a self-administered survey questionnaire as the primary data collection instrument. Data from 183 SMEs in Jordan were analyzed using partial least squares-structural equation modeling. The findings reveal that compatibility, organizational readiness, top management support and government support all had significant effects on DAS usage, which, in turn, had a positive and significant effect on DAS performance. With regard to the moderating effects, COVID-19 was found to have a moderating role on the DAS usage–DAS performance relationship. The study findings explain the way firms can enhance their DAS use to obtain optimum performance, thereby contributing to the literature on the antecedents and effects of using current information technology/information systems. The study recommends that the government of Jordan prepare and carry out a campaign concerning the importance of DASs for SMEs.

Introduction

     Businesses have been largely affected by the COVID-19 pandemic, which has forced them to transform their processes and rethink business elements and technology use to remain sustainable while at the same time adapting to changing guidelines and current procedures [1]. Organizational leaders and managers have found COVID-19 to be disruptive, world changing and the ultimate test of their decision-making; this notion holds true for political leaders, senior business management, healthcare operational-level managers and the like. Evidently, the pandemic is the biggest challenge so far when it comes to making decisions in a manner that is timely and accurate [2,3]. For businesses, COVID-19 has led to the emergence of novel challenges in how to handle the repercussions brought on by the crisis and how to make decisions for efficiently and effectively managing the pandemic. Decision-making and system usage comprise the top challenges, which if ignored could lead to catastrophic outcomes [4,5].

Since 2020, researchers such as Lohapan [6], Ainasrallah and Saleem [7] and Hasbolah et al. [8] have indicated the use of technology, such as digital accounting systems (DAS), in addressing difficult and uncertain situations brought on by the COVID-19 pandemic all over the world. Technology use is actually deemed one of the top strategies that businesses can adopt [9,10]. In a world where the COVID-19 pandemic is viewed as a reason to develop and use appropriate technology, demand is met by businesses through their use of effective and up-to-date technology [11,12]. This has resulted in novel business models, online businesses and e-commerce platforms [12]. The pandemic has also led to the promotion and upgrade of technology and automation infrastructure systems such as the DAS infrastructure [13].

Conclusions

     The objectives of the current study were to investigate the drivers of DAS adoption and the role of DAS adoption on the performance of system, as well as the moderation influence of COVID-19 on the relationship between DAS adoption and performance. The low adoption level and performance found in prior research motivated the present study. The low level of adopting DAS and system value were also found to explain weak IMPACT (performance). This empirical research presents a distinguished contribution by examining the role of DAS adoption in enhancing system impacts and value.

     The topic of DAS adoption in the Jordanian context is becoming more important, particularly considering the agenda of the Jordanian government in moving toward a contemporary and digital business environment. The effective usage of DAS is critical for every business in every industry. With the purpose of accomplishing effective adoption, SMEs must consider the potential drivers that might influence the adoption processes, given that several digital systems have failed owing to a low-level of usage.

     Almost a majority of hypotheses proposed have an impact on the use of DAS. Furthermore, this plays a significant role in enterprises’ decision to implement DAS. DAS has undoubtedly been beneficial to organizations that have implemented it, including reducing labor costs, saving time, providing useful information to leaders and improving professional qualifications. In almost all cases, they are satisfied with the quality of services provided by DAS. Those respondents to the survey who are willing to utilize all resources and encourage their employees to work with DAS are positive indicators for the Jordanian economy. Furthermore, DAS has proven to be a superior technology for managing large amounts of data. DAS will therefore become more widely used in the future. As a result of the complex COVID situation, many office workers, especially those in the accounting, auditing and management departments, are required to work from home. As a result, they are unable to communicate directly with each other. Additionally, organizations must maintain and protect data at all times. As a result of this trend, the use of DAS is on the rise.

Abstract

Introduction

     Globally, COVID-19 pandemic has a significant impact on mental health. In Nepal, COVID-19 positive cases have to self-isolate at home in multi-generational and multi-family households. This could be strongly associated with depression, anxiety, and stress-related health outcomes. Additionally, COVID-19 related stigma and fear of transmission may intensify depression, anxiety, and stress symptoms. This study determined the prevalence of depression, anxiety, and stress symptoms and their association with presence of COVID-19 symptoms and comorbid conditions among home isolated COVID-19 positives in the Karnali province, Nepal.

Methods

     We conducted a cross-sectional study to assess depression, anxiety, and stress symptoms among 402 home isolated COVID-19 patients of Karnali province from January to May 2021 using “Depression, Anxiety and Stress Scale-21 (DASS-21)”. We interviewed patients to collect socio-demographic, DASS-21, COVID-19 symptoms, comorbid conditions, and self-treatment. We conducted a telephonic interview using a standardized questionnaire using Kobotoolbox. We calculated the prevalence of depression, anxiety, and stress symptoms. We utilized univariate and multivariate logistic regression to determine their association with the presence of COVID-19 symptoms and comorbid conditions. In multivariate logistic regression, we adjusted sociodemographic factors (age, gender, ethnicity, marital status, monthly family income, education level), smoking status and history of self-treatment. We reported adjusted odds ratios (aOR) with 95% confidence intervals. All analyses were conducted in R (version: 4.0.3).

Results

     The prevalence of depression, anxiety and stress symptoms among home isolated COVID-19 patients were 8.0% (95% CI: 5.5 to 11.1), 11.2% (95% CI: 8.3 to 14.7), and 4.0% (95% CI: 2.3 to 6.4) respectively. Higher odds of depression symptoms (aOR: 2.79; 95% CI: 1.08–7.20, p = 0.03), anxiety symptoms (aOR: 3.65; 95% CI: 1.57 to 8.52; p = 0.003) and stress symptoms (aOR: 7.41; 95% CI: 1.37 to 39.94; p = 0.02) were associated significantly with presence of COVID-19 symptoms in past week. Higher odds of anxiety symptoms were associated with the presence of comorbid conditions (aOR = 2.79; 95% CI: 1.05 to 7.44; p = 0.04).

Conclusion

     Depression, anxiety, and stress symptoms were present in a significant proportion of home isolated COVID-19 patients in western Nepal and positively associated with the presence of COVID-19 symptoms. In this global COVID-19 pandemic, it is important to provide timely counseling to high-risk groups like those with comorbidities and COVID-19 symptoms to maintain a high level of mental health among home isolated COVID-19 patients.

Introduction

     There is growing evidence that the current COVID-19 pandemic is causing severe mental health effects on people globally [[1], [2], [3], [4]]. Studies conducted globally found a positive association between mental health with the presence of COVID-19 symptoms [5] and comorbid status [6]. The COVID-19 pandemic spread throughout the globe, it instilled significant fear, worry, and concern in the general public, as well as in specific groups such as older individuals, caregivers, and those with underlying health issues [7]. The COVID-19 pandemic is likely to exacerbate social isolation and loneliness which are strongly associated with anxiety, depression, self-harm, and suicide attempts across the lifespan [[8], [9], [10]]. The misinformation from the media, lack of knowledge on COVID-19, lack of effective treatments, and significant economic losses may have resulted in higher levels of depression, anxiety, and stress during the COVID-19 pandemic [11,12]. Anxiety and depression might also be triggered by COVID-19 symptoms such as fever and shortness of breath [13]. Psychological trauma could result in a mixture of emotional surges like nightmares, self-blame, and experiencing recurrent thoughts of trauma [14]. COVID-19 has the potential to cause mental health crises with long-term consequences, particularly in Nepal [15].

Conclusion

     The prevalence of depression symptoms, anxiety symptoms, and stress among home isolated COVID-19 patients of Karnali province were common. They were positively associated with the presence of COVID-19 symptoms whereas anxiety symptoms with comorbid status. One key implication of this study is that, in this global COVID-19 pandemic, Nepal government should provide timely counseling and psychological support to those who are already affected with depression symptoms, anxiety symptoms and stress; and those under high-risk like those with comorbidities and COVID-19 symptoms to maintain a high level of mental health among home isolated COVID-19 patients.

Abstract

     Systemic racism and discriminatory practices continue to disproportionally expose Black children and families to less than optimal health and economic resources. COVID-19 sheds existing light on how longstanding systemic inequalities affecting Black children and families create racial disparities in accessing material resources. The purpose of this study (N = 704 Black caregivers) is to better understand the relationship between experiences of racial discrimination, access to material resources (i.e., health-promoting resources and economic resources), and Black children’s behavioral functioning during the pandemic. Through the application of ordinary least squares regression analysis, we find that inadequate material resources (both health-related risks and economic hardship) during the pandemic were associated with heightened caregiver report that their child was frequently fussy or defiant (externalizing) and frequently anxious or fearful (internalizing). The study found no significant links between caregivers’ experiences of discrimination during the pandemic and children’s behavioral functioning. However, the study found a significant link between caregivers’ concern for their children’s experiences of discrimination and their children’s externalizing behaviors. Findings from this study offer an important contribution to understanding how factors rooted in systemic racism—access to material resources—and experiences of discrimination affect Black children’s well-being during COVID-19.

Introduction

     While countless studies demonstrate the positive relationship between access to material resources (e.g., health-promoting resources and economic resources) and children’s externalizing (e.g., impulsivity, noncompliance, and aggression) and internalizing (e.g., depression, anxiety, and social withdrawal) behaviors, there is a stark reality that access to these much-needed resources is differentially patterned across children and families of various racial and ethnic backgrounds. Inequities in material resources directly affect children’s early developmental outcomes (Duncan, Magnuson & Votruba-Drzal, 2015). For instance, difficulty paying for basic needs (e.g., food, housing, utilities, health care, etc.) and economic insecurity have also been linked to children’s externalizing and internalizing behaviors. Specifically, researchers note that developing in financially stressed environments has the potential to alter positive caregiver behaviors associated with children’s positive cognitive, emotional, and behavioral development (e.g., Longo, McPherran Lombardi & Dearing, 2017). Furthermore, health-related risks, conceptualized broadly to include threats such as mental health symptomology and lack of health insurance coverage, among both caregivers and children pose threats to children’s development. Caregiver depressive symptoms, which are heightened among families possessing low-income socioeconomic resources (Silva, Loureiro & Cardoso, 2016), have shown deleterious links with children’s behavioral functioning (e.g., Trapolini, McMahon & Ungerer, 2007). Additionally, children who lack health insurance coverage are more likely to experience delayed or unmet physician care, such as well-baby and well-child visits (Lave et al., 1998). When children miss well-baby or well-child visits, their caregivers also miss opportunities to receive support and guidance about their children’s behavioral and emotional functioning (Weitzman et al., 2015). These threats to children’s development are particularly pronounced during early childhood, when children’s biology and behavior are rapidly shaped by their environments and experiences (e.g., Shonkoff et al., 2012).

Conclusion

     Early childhood is a sensitive period for children’s development impacted by biological, neurological, and environmental contexts. However, not all children are afforded the same opportunities to meet their potential due to their socio-demographics (i.e., skin color, socioeconomic status). The findings from this study offer an important contribution to understanding how factors rooted in systemic racism—access to material resources (health-promoting resources and economic resources) — and experiences of discrimination, affect young Black children’s well-being during COVID-19, a global pandemic that disproportionately impacts Black children and their families and communities. While interventions in the early years cannot address all problems, especially problems due to historical racism, equitable opportunities during the first year of life could stymie disparities later in life.

     The structural determinants of early learning must be placed at the center of policy decision making to ensure equitable access, experiences, and outcomes for Black children and their families (Iruka, 2020). Addressing the challenges faced by young Black children and their families requires attending to social policies that impact their daily lives from housing, education, and labor, policies that impact families’ socioeconomic position and upward mobility. Families’ socioeconomic status greatly influences their access to resources, opportunities, time, and functioning to meet their children’s needs, critical in the early years (McLoyd, 1990). Families’ socioeconomic position also influences the experiences children have inside and outside the home, such as access to high quality early care and education and health care services. The findings from this study underscore the importance of delivering on the promise for Black children and their families as they remain resilience in the face of 2 pandemics – COVID-19 and racism.

Abstract

Background

     There has been growing evidence of comorbidity between internet addiction and depression in youth during the COVID-19 period. According to the network theory, this may arise from the interplay of symptoms shared by these two mental disorders. Therefore, we examined this underlying process by measuring the changes in the central and bridge symptoms of the co-occurrence networks across time.

Methods

     A total of 852 Chinese college students were recruited during two waves (T1: August 2020; T2: November 2020), and reported their internet addiction symptoms and depressive symptoms. Network analysis was utilized for the statistical analysis.

Results

     The internet addiction symptoms “escape” and “irritable,” and depression symptoms “energy” and “guilty” were the central symptoms for both waves. At the same time, “guilty” and “escape” were identified as bridge symptoms. Notably, the correlation between “anhedonia” and “withdrawal” significantly increased, and that between “guilty” and “escape” significantly decreased over time.

Conclusions

     This study provides novel insights into the central features of internet addiction and depression during the two stages. Interestingly, “guilty” and “escape,” two functions of the defense mechanism, are identified as bridge symptoms. These two symptoms are suggested to activate the negative feedback loop and further contribute to the comorbidity between internet addiction and depression. Thus, targeting interventions on these internalized symptoms may contribute to alleviating the level of comorbidity among college students.

Methods

Participants and procedure

     From August to November 2020, using a cluster sampling method, 1,162 college students completed a survey via a Chinese online questionnaire at T1 (August 2020). The second wave (T2: November 2020) of data collection included 1,082 participants. Missing complete at random (MCAR) proposed by Little (1988) was utilized to assess whether the missing data were random. It is worth noting that during T1, college students were preparing to return to school, and T2 took place three months later to allow students to settle in.

     A total of 852 students who completed the questionnaire during both waves—through the matching of their phone numbers—were included in the final analysis. No missing data needed rejection because all items were required to be answered before submission. The research collected information including demographics, age, gender, family structure, current location, whether the participants had siblings or not, depression, and IA. The sample consisted of 300 (35.21%) males (Meanage = 20.22, SD = 2.07) and 552 (64.79%) females (Meanage = 20.79, SD = 2.15), with ages ranging from 17 to 28.

Conclusion

     To our knowledge, this study is the first to investigate network structure and its dynamic changes between IA and depression in Chinese college students. The results revealed that the IA symptom “escape” and depression symptom “guilty,” two functions of the defense mechanism, showed both central and bridge characteristics. These two symptoms were suggested to activate the negative feedback loop and to further contribute to the comorbidity between IA and depression. These bridge symptoms have an enlightening effect on interventions and treatments of comorbidity of IA and depression.

Abstract

     Background: The coronavirus disease 2019 (COVID-19) pandemic has continued for more than two years, and the impact of this pandemic on mental health has become one of the most important research topics in psychiatry and psychology. The aim of the present study was to assess psychological distress in adolescents across five countries (Sweden, Morocco, Serbia, Vietnam, and the United States of America) during the COVID-19 pandemic. Methods: Using nonparametric analyses we examined the impact of COVID-19 on distress, measured by the Brief Symptom Inventory, in a sample of 4670 adolescents. Results: Our results showed that the association between the COVID-19 impact and psychological distress in adolescents’ lives was positive and moderate in Morocco and Serbia, positive and weak in Vietnam and the United States of America, and negative and weak in Sweden. We also found that female adolescents reported higher distress levels than male adolescents. Conclusions: COVID-19 impacted adolescents and their psychological distress differently depending on their residence.

Introduction

     The coronavirus disease 2019 (COVID-19) pandemic has continued for more than two years, and the impact of this pandemic on mental health has become one of the most important research topics in psychiatry, psychology, and public health. Specifically, cumulative results have led most researchers to believe that the COVID-19 pandemic and its associated restrictions, such as social distancing and lockdown, have created unprecedented hazards for mental health globally [1,2,3,4,5,6]. For instance, in a systematic review of 19 studies with a total sample of 93,569 adults from eight countries, (i.e., China, Denmark, Iran, Italy, Nepal, Spain, Turkey, and the United States of America [USA]), Xiong et al. [6] reported varying rates of symptoms of anxiety (6.33% to 50.9%), depression (14.6% to 48.3%), post-traumatic stress disorder (7% to 53.8%), and stress (8.1% to 81.9%) and high rates of psychological distress (34.43% to 38%). Providing further evidence for the negative impact of COVID-19 restrictions on the general population, other researchers have found increased rates of symptoms associated with psychiatric conditions, such as depression, anxiety, panic, and many others [7,8,9,10,11,12].

     In addition to these recent studies on adult health, many researchers have investigated the effects of COVID-19 restrictions on children and adolescents, as they are more vulnerable to environmental stress and often have a more limited understanding of stressful situations and fewer strategies than adults to cope with sudden changes [13,14,15,16,17,18,19,20,21,22,23]. For instance, Meherali et al. [19] reviewed 18 studies with a total number of 20,150 children and adolescents from five countries, (i.e., Australia, Canada, China, Italy, and the USA) and concluded that COVID-19 restrictions had a great impact on the mental health of children and adolescents, causing anxiety, depression, disturbances in sleep and appetite, and impairment of social interactions. In addition, a review by Panda et al. [24] identified anxiety, depression, irritability, boredom, inattention, and fear of the COVID-19 pandemic as predominant psychological problems among children and adolescents.

Conclusions

     The present study examined the impact of COVID-19 on psychological distress among 4670 adolescents from five countries across four continents (Sweden, Morocco, Serbia, Vietnam, and the USA). We found that American and Moroccan adolescents were impacted the most by the COVID-19 pandemic and reported the highest levels of distress, whereas Vietnamese adolescents were the least affected by COVID-19 and had the lowest levels of distress. Furthermore, we also found that the COVID-19 impact correlated positively with psychological distress in all countries except Sweden. Finally, we found that female adolescents had higher COVID-19 impact scores and reported more psychological distress than male adolescents.

Abstract

This study explores the association between the Covid-19 outbreak, corporate financial distress and earnings management practices in China. We investigate whether firms took advantage of the downturn in economic conditions during the pandemic to adjust their earnings using different earnings management techniques. Utilising a sample of 1832 listed firms and underlying theoretical frameworks (i.e., positive accounting and signalling theory), we find that firms were more inclined to manage earnings during the pandemic period. They favoured using the accrual-based rather than the real activity-based earnings management technique. We also find that firms engaged more in income-increasing practices in the shadow of the outbreak. In addition, our results further demonstrate that financially distressed firms were involved in earnings management, particularly accrual-based earnings management. However, compared to privately-owned firms, state-owned enterprises seem to be involved less in earnings management during the Covid-19 pandemic. Findings from this study raise some concerns for policymakers about the credibility of financial reporting information during Covid-19.

Introduction

The global coronavirus (i.e., Covid-19) pandemic and the associated economic recession brought many severe challenges to companies around the world, posing a profound threat to the viability of many businesses (Barai and Dhar, 2021). The crisis is regarded as the century’s largest health, economic and social crisis so far (The New Yorker, 2020). In addition to the human losses and the disease itself, Covid-19 slowed down global economic activities due to its extensive impacts and the different measures implemented by countries to control the disease’s spread. It caused a significant negative impact on employment (high unemployment rate), reduced economic activity and created uncertainties in many financial markets (Zhang, Hu, and Ji, 2020). Consequently, many firms faced financial distress and bankruptcy due to operational disruption (Lassoued & Khanchel, 2021).

The Covid-19 lockdowns had a profound effect on financial markets and corporate financial performance (Ruiz, Koutronas, and Lee, 2020; Zhang et al., 2020). Managerial behaviours were inevitably affected by the pandemic. In response to the poor market environment during the pandemic, many managers were under high pressure; hence, they may have manipulated earnings or polished their financial statements by using accounting discretion to achieve their targets (Ali, Amin, Mostafa, and Mohamed, 2022; Choi, Kim, and Lee, 2011; Liu & Sun, 2022). Their firms may make use of accounting techniques to improve their deteriorating income statements and balance sheets during a crisis (Arnold, 2009; Laux and Leuz, 2010) or possibly during a pandemic (Ali et al., 2022; Chen, Liu, Liu, and Wang, 2022; He and Jianqun, 2021; Liu & Sun, 2022; Ozili, 2021; Rahman, Ding, Hossain, & Khan, 2022). Earnings management can be done through accrual-based earnings management (hereafter, AEM), and real activity-based earnings management (hereafter, REM) (Graham, Harvey, and Rajgopal, 2005; Kim, Udawatte, and Yin, 2018). AEM occurs when executives manage the accrual component of earnings, while REM can be conducted by changing business operational activities, which has a direct influence on a company’s cash flow (Cimini, 2015). The financial report is an important basis for investors, analysts and stakeholders to make decisions, so it should be able to reflect the actual situation of firms. Arguably, there are numerous gaps in financial reporting that can provide space for executives to take part in earnings management (Azizah, 2021), especially because of the impact of Covid-19 social distancing on audit quality (Albitar, Gerged, Kikhia, & Hussainey, 2020). This leads to a lack of authenticity of accounting information and a lack of stability of enterprise development (Chen et al., 2022).

Conclusion

The Covid-19 pandemic had a catastrophic impact on global health and economic systems. Businesses saw a drop in profitability because of the pandemic, as most economic activities were suspended during lockdown measures. This paper examines the impact of the Covid-19 pandemic on the earnings management practices in a sample of listed companies in China. This is an important issue, given the relevance of the authenticity and reliability of accounting information to stakeholders during troubling periods.

Based on a sample of 1832 companies listed on the Shanghai and Shenzhen stock exchanges during the pre-pandemic period, from 2015 to 2019, and the pandemic period (2020−2021), with 8590 firm-year observations conducted, we examined the earnings management practice using both accrual earnings management and real earnings management techniques. Our findings reveal that the quality of financial reporting by Chinese companies tended to be lower during the pandemic. Listed companies affected by the pandemic were more likely to engage in AEM than REM. In particular, the results indicate that Chinese listed companies were more likely to engage in upward earnings management during the Covid-19 pandemic, which can be explained by the argument that businesses tried to show acceptable levels of losses and thus mitigate the impact of the pandemic in the eyes of investors and stakeholders. This is consistent with the finding of Lassoued & Khanchel (2021) that companies manage earnings upward by mitigating the reported losses level to rebuild the confidence of stakeholders and thus support economic recovery. Furthermore, the results also indicate that financially distressed firms engaged in earnings manipulation, especially accrual-based earnings management. However, this behaviour seems to be less prevalent during the Covid-19 pandemic, especially in the case of state-owned enterprises. The findings were robust after considering the factors that may influence the incentives and behaviours of earnings management. In detail, we used the corresponding company-level variables, such as debt performance, opportunity growth, board independence and audit quality. Furthermore, we also used other alternative proxies as dependent variables and panel data fixed effects to ensure the robustness of our results.

Abstract

This study includes economic policy uncertainty measures and the magnitude and frequency of Asia pacific multinational business Mergers and acquisitions in 11 countries from 2009 to 2019 to evaluate the impact of uncertainty in economic policies (E.P.U) of global organizations mergers and acquisitions (M&A). To demonstrate that uncertainty in the home nation’s economic policy significantly restricts multinational enterprise Mergers and acquisitions, uncertainty in the nation’s economic policy significantly enhances Mergers and acquisitions, and that when the economy is in a pro-cyclical phase, these effects are reduced. Furthermore, the economic crisis has different effects of the country’s uncertain economic policies on worldwide firm M&As. There is a significant negative correlation between the country’s economic policy uncertainty and multinational firm Merger and acquisitions. Third, multinational firm Mergers and acquisitions are significantly impacted by economic policy uncertainties in the ASEAN (Association of Southeast Asian Nations) but not much in emerging countries. The size of M&A is considerably positively connected with foreign market expansion and variations in uncertainties.

Introduction

Foreign direct investment (FDI) in ASEAN mostly involves investment and acquisitions and mergers of international corporations (M&As). And over half of Asian’s total OFDI in 2016 came from multinational firm M&A deals, exceeding financing strategy. Economic policies were in flux due to the European financial crisis, the American fiscal deficit, Political uncertainty, a tariff war between Asia pacific and the US, and other developments, which have increased economic and financial instability. The EPU Measure created by Khojasteh et al. (2018) shows that it was in a reasonably steady condition before the global economic crisis of 2008, and that it climbed significantly in the wake of the crisis. Many things happened during this period that significantly reduced the scope and intensity of international M&As globally, increasing dangers to the global economy and impeding foreign investment from other nations. Asian, which has the sec largest economy, also has been impacted, and its degree of general economic unpredictability is above the average for the globe. Hence, it is necessary and important to study on the risk and the synergy of multinational enterprise mergers and acquisitions under the background of the COVID-19 pandemic.

In this study, we examine if there is a correlation between EPU within the nations and the transnational corporation M&A. Data used from the Asia pacific EPU and multinational enterprise M&As. Its contribution to the literature is as follows. Tian et al. (2022) determine if their impacts change depending on the situation, which will assist Asian’s businesses in adjusting their investment philosophies in developing nation and has a rising economy. Therefore, it has many of the same problems with employment, economic growth, and sustainable growth as other developing nations. East Asia is becoming more interested in foreign investments, and Asian’s (Nanayakkara and Colombage, 2019) worldwide firm Mergers and acquisitions (economic and financial uncertainties significantly impact m&a (Fang et al., 2020)). The majority findings of the current research is based on wealthy nations.

Conclusion and policy implications

EPU’s influence on Asean enterprises’ multinational company M&As was statistically analyzed​ using cross-sectional data from 11 countries from 2009 to 2019. Asean’s EPU promotes firms to buy multinationals since the home country’s economic policy is uncertain. ASEAN firms may not be able to engage in cross-border mergers and acquisitions owing to the host country’s unclear economic policies and low EPU factor. ASEAN enterprises’ overseas M&A is driven by rising home country EPU and dropping host country EPU, which lowers the host country’s EPU in a pro-cyclical sector. It implies macroeconomic policies and internal organizational factors effect international corporate mergers and acquisitions. The purpose of M&As should be to enhance public understanding of a country’s fiscal policies, comprehend the dynamic character of its economic strategy, and alter foreign direct investment and financing choices in response to evolving economic priorities. Second, unlike the overall regression, the time-divided subsample suggests that the host country’s economic plan was unpredictably good before the global crisis. The overall decline supports the host nation’s less unpredictable economic approach since the global crisis. The relevance of each variable matches the overall regression in rich nations after segmenting the data by country type. The home country’s economic strategy’s uncertainty is positive, whereas the host country’s uncertainty is negative.

Abstract

     Digital marketing has been on the epicentre of many researches. However, there is the need to make clear which are the current trends of the Digital Marketing Strategies regarding luxurious hotels. Unfortunately, the COVID-19 pandemic has seriously “damaged” the hospitality industry and it has affected the digital marketing strategies of hotels. The aim of this paper is the evaluation of the most recent applications of digital marketing and especially the social media used by luxurious hotels and their guests (such as Facebook, Trip-advisor). The outcome of the research indicates that social media play a key role on the marketing of luxurious hotels. More specifically, a hotel should take into serious consideration the reviews made on social media by customers. A review can leverage a hotel but also it can doom its reputation. For this reason, the practitioners must give special attention on the reviews that the guests post on social media. The methodology of the paper is literature review. Hence, it will rely on publications. The authors have collected publications from various academic databases, such as SCOPUS, by using the appropriate keywords. The publications were selected based on how relative are with the purpose of this paper. To sum up, the hotel industry has to face a major challenge due to COVID-19 crisis. This crisis, which is an ongoing phenomenon, is expected to change the way that hotels are copying with. One of the changes that the hotel should take into consideration is which strategy will use on social media. This paper has relied on existing theories and speculations that have been made by several authors and they have not been cross-checked with primary researches. Therefore, there is the need for more primary data coming from upcoming publications.

Introduction

     The tourist industry is important for the economy of many countries, such as Greece [1], [2], [3], [4]. An important insight of tourism is the fact that during the past years it had developed a number of different approaches as far as hospitality is concerned as well as it had developed different models of tourist development [5]. At this point, there are surveys about which tourist development model can be the most effective and it can bring wealth and sustainability for a tourist destination. For example, mass tourism has been heavily criticized for its consequences on the destinations [6], through [7] have argued that luxury-based tourism cannot generate wealth for the sum of the economy of a destination, like mass tourism can do, hence it is important for a destination to try a combination of tourist models. Nonetheless, the majority of the tourist industry experts as well as the academics conclude that luxury tourism can bring a number of benefits for a destination and also can contribute to its sustainability [8].

Conclusions

     The paper has examined the latest trends on digital marketing. As it is indicated by various researches [1], [77], [78], [75] the use of digital marketing can bring a number of benefits for a luxury hotel [79], [80]. Nonetheless, it is important to remark the fact that digital marketing, as it happens today mostly by social media, may hide a number of threats which can create a negative image of the hotel. Most of the threats derive by the negative comments on social media and the inability of the hotel’s management to convert the negative comments. Based on the findings of the above mentioned researches this is the most critical point for the digital campaign of a hotel. For this reason, there is a need for further future research which will help the academia and the practitioners to better understand the case of digital marketing and especially of the reviews made. Especially the current situation with the COVID-19 pandemic, means that digital marketing may play a crucial role for the recovery of the tourist industry [81], [82], [83]. For this reason, future research should direct to the use of social media and overall of digital marketing, in order to recover from the pandemic of COVID-19.

Abstract

This study examined whether foreign investment flow and overconfidence can influence stock price movement among the publicly listed companies in Indonesia. Subsequently, this study determined whether there was any significant difference in the influence of foreign investment flow and overconfidence on stock price movement before and after the COVID-19 lockdown in Indonesia. This study focused on the manufacturing companies listed on the Indonesian Stock Exchange for the 2020 period of which the data were taken in a period of 10 days before and 10 days after the implementation of the COVID-19 lockdown in Indonesia. Using content analysis on secondary data, this study showed that there was a significant difference between the stock prices before and after the COVID-19 lockdown. However, this study showed that foreign investment flow and overconfidence were not the main factors influencing stock price movement before and after the lockdown. The findings indicate that there are other factors that contribute to stock price movement in Indonesia. This study contributes to the existing literature on whether foreign investment flow and overconfidence influence stock price movement in a pandemic world.

Introduction

The COVID-19 pandemic has had an effect not only on the health sector but also on the economic sector all over the world (Ghani et al. 2022). Indonesia is not an exception to this situation. The Central Statistics Agency (BPS) revealed that Indonesia’s economic development in the first quarter of 2020 witnessed a growth of 2.97%, which is a significant change from the 5.02% growth that was recorded in 2019. In Indonesia, the pandemic had a negative impact on the capital market including a change in trading hours on the Indonesian Stock Exchange (BEI) (Kusnandar and Bintari 2020) which, consequently, affected stock price movement. On 8 April 2020, the Combined Stock Price Index (IHSG), which shows the aggregate change in the share price of companies listed on the BEI, showed a decrease in stock prices by around 1.34% at 4704.58. However, upon the government’s announcement of imposing the COVID-19 lockdown, trading hours resumed, causing a steady movement in the stock prices. The existence of unstable stock price movement results exposed investors to increasing risk and uncertainty (Kartika 2008).

Results

5.1. Analyses before COVID-19 Lockdown

Table 3 presents the results of the normality test before the COVID-19 lockdown. The Asymp. Sig. (two-tailed) result was 0.346, which is greater than 0.05. Therefore, it can be concluded that the data were normally distributed, or, in other words, the data passed the normality test.

Table 4 presents the results of the normality test after the COVID-19 lockdown. The table shows the value of Asymp. Sig (two-tailed) to be 0.349, which is greater than 0.05. Therefore, it can be concluded that the data were normally distributed, or, in other words, the data passed the normality test.