This study examines whether information about the winners of the Sustainability Reporting Award (SRA) contributes to the usefulness of the information in the financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms) and 110 companies that did not receive SRA (non-SRA firms) from 2008 to 2016. The study found that earnings per share (EPS), book value per share (BVPS), and earnings per share change (EPSC) are value relevant information. Results of comparison between SRA firms and non-SRA fimrs, this study found that EPS positive association with stock price and with returns for SRA firms is higher than that for non-SRA firms. Findings of this study also show that, value relevance of BVPS for non-SRA firms is higher than that for SRA firms. When mesures of Price and BVPS are transformed into natural logarithm, the value relevance of BVPS for SRA firms is higher than that for non-SRA firms. Thus, the results are sensitive to measures of the variables. The findings of this study indicate that information about the winners of SRA contributes to the usefulness of financial statements.

Keywords: Forest management; sustainability; FSC; PEFC; research; market share

The condition of surface transportation infrastructure directly affects the economic health of a nation. However, it is difficult to justify the large sums of money needed to extend current methods to monitor all the multimodal infrastructure. The convergence of connected vehicle and cloud computing technologies presents an opportunity to automate the collection of ride quality and imagery data to continuously assess the condition of all roadways and railways. This paper presents several perspectives to help policy and standardization initiatives promote adoption.

Myocardial infarction is one of the main causes of death, and cardiovascular risk factors (CVRF) are always considered when studying it. However, although it is known that other social and psychological variables, and especially frailty, can increase the risk of infarction, their simultaneous effect has not been extensively studied. This study is based on data from the SHARE project (latest wave, 8), with a representative sample of 46498 participants, aged 50 or older (M = 70.40, SD = 9.33), 57.4% were females. Statistical analyses included a full structural equation model that predicts 27% of infarction occurrence and evidences the significant effect of well-being, depression, and social connectedness on frailty. Frailty in turn explains 15.5% of the variability of CVRF. This work supports the need to study these physical, social, and mental health factors together to intervene on frailty, and in turn improve cardiovascular outcomes.

In this study, we aimed to identify the factors affecting the night-time economy in Hanoi to achieve the sustainable development of this economy. We surveyed four selected groups of subjects: people, tourists, business establishments, and managers in Hanoi City, in which tourists were nationwide but have been on a night tour in Hanoi. We chose a nonrandom convenience sample. With the above sample size, the number of respondents was insufficient, so we selected districts with potential for night economic development including Hoan Kiem, Tay Ho, Dong Da, Nam Tu Liem, Ha Dong, and Gia Lam. We obtained 463 usable surveys. We processed and analyzed the data using SPSS Statistics 26.0 software. Our quantitative study included: (1) testing the suitability of the scale for the variables using Cronbach’s alpha, (2) analyzing the EFA factors to check the convergence of the observed variables and the separation between the independent variables, (3) checking the correlation to evaluate the problem of multicollinearity of the model; , and (4) performing regression analysis to evaluate the impact of the factors on night-time economic development in Hanoi City. The results showed that the variables positively impacted night-time economic development in Hanoi, but we found differences in the levels of their impact. Among the four factors, factor 3 (promotion and sharing) had the strongest impact on night-time economic development, followed by factor 2 (infrastructure and safety), factor 1 (institutions and environment), and factor 4 (nature and resources.)

This study seeks to determine how economic policy uncertainty (EPU) influences investment decisions and the market value of the Pakistan Stock Exchange. The study examines investment and operational data from 249 energy and petroleum companies between 2015 and 2020, in addition to macroeconomic variables such as EPU. This study investigates the moderating effects of EPU on investments in fixed and intangible assets, as well as its effect on Tobin's Q and the market price per share. The outcomes demonstrate that EPU reduces the costs of both tangible and intangible assets for businesses. In addition, companies with a greater Tobin's Q and market price per share are more impacted by uncertain corporate investment policies. However, financial leverage is found to be negatively correlated with share price and positively correlated with earnings per share and earnings per unit. Tobin's Q is positively correlated with financial leverage, indicating that firms that raise capital through debt are more likely to create value for investors. The research indicates that market-dependent enterprises are more susceptible to the unpredictability of monetary policy. Eventually, the findings suggest that consistent and transparent economic policies may increase the efficiency of corporate investment.