COVID-19’s impact on higher education:a rapid review of early reactive literature

This rapid systematic review aims to examine emerging evidence on the effects of COVID-19 on educational institutions and assess the prevalence of e-learning changes in the sector. This paper reviews literature on learning, teaching, and assessment approaches adopted since the COVID-19 outbreak, and assesses the impact on the sector, staff, and students, summarizing findings from peer-reviewed articles. It categorizes these into five key themes: (1) digital learning, (2) e-learning challenges, (3) digital transition to emergency virtual assessment (EVA), (4) psychological impact of COVID-19, and (5) creating collaborative cultures. This represents the first systematic review of COVID-19’s impact on education, clarifying current themes being investigated. The author suggests that the term ‘emergency virtual assessment’ (EVA) is now added for future research discussion. Finally, the paper identifies research gaps, including researching the impact on lesser developed countries, the psychological impact of transition, and the important role of leadership and leadership styles during the transition and handling of the pandemic

Non-financial reporting research in developed and developing countries

Non-financial reporting is a disclosure of a company's social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, and 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focused on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting

Risk management disclosure:evidence from the UK banks

The previous us corporate scandals and financial crisis are have given rise to corporate transparency. As a result, there is now greater demand for increased corporate a disclosures for stakeholders particularly Risk Management Disclosure (RMD).  The main goal of this study is to examine the extent of change in disclosure quantity of corporate risk management in the UK bank’s annual financial reports over a period of six years (2011-2016). Stakeholder and agency theory has been used to interpret the extent of RMD. Content analysis approach has been undertaken of a sample of five UK Banks’ reports. The results reveal that the RMD quantity has been increased significantly in the selected banks due to regulations and increased pressures by stakeholders after the financial crisis. Nevertheless, there is a variation found in the bank risk disclosure since a few banks revealed less and did not enhance the extensive coverage of disclosure. The need for more sound regulation regarding risk information disclosure required to safeguard against agency cost and crisis

Risk Management Disclosure: Evidence from the UK Banks

The previous us corporate scandals and financial crisis are have given rise to corporate transparency. As a result, there is now greater demand for increased corporate a disclosures for stakeholders particularly Risk Management Disclosure (RMD).  The main goal of this study is to examine the extent of change in disclosure quantity of corporate risk management in the UK bank’s annual financial reports over a period of six years (2011-2016). Stakeholder and agency theory has been used to interpret the extent of RMD. Content analysis approach has been undertaken of a sample of five UK Banks’ reports. The results reveal that the RMD quantity has been increased significantly in the selected banks due to regulations and increased pressures by stakeholders after the financial crisis. Nevertheless, there is a variation found in the bank risk disclosure since a few banks revealed less and did not enhance the extensive coverage of disclosure. The need for more sound regulation regarding risk information disclosure required to safeguard against agency cost and crisis