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This study aims to investigate the level of reporting compliance in terms of content elements, measure to what extent each content element of the integrated reporting (IR) framework is linked to value creation and demonstrate the relationship between the level of compliance and value creation linkages.

The sample for this study consists of 12 companies, 11 of which are public and 1 is non-public. The data is obtained from the Integrated Reporting Turkey Network founded in 2015 in Turkey. This study applies a holistic approach integrating two different content analysis methods. First, a multi-weighted scoring system is constructed by using the IR content elements and the previously developed indexes in the literature. Second, in-depth, sentence-by-sentence content analysis is used to determine the relation between the content elements and value creation.

The results of the multi-weighted scoring system indicate a high level of compliance in the banking sector. On the other hand, the scores of the content analysis demonstrate higher scores in the disclosures of “basis of preparation and presentation”, “organizational overview and external environment”, “strategy and resource allocation”, “performance” and “business model” elements, while lower scores in the elements of “risk and opportunities” and “outlook.” The lowest compliance level associated with lower content analysis scores may indicate a low level of value creation potential. Consequently, this two-stage scoring is critical, as it clarifies the relation between compliance level and the explanatory power of each content element from a value creation perspective.

This study aims to support the policymakers and regulators in highlighting the importance of measuring and reporting value. Furthermore, it intends to encourage companies to produce reports that increase the value relevance of accounting information to contribute to the development of capital markets. The current literature includes research that mainly concentrates only on the quality or extent of IR disclosure practices. This study offers a combined analysis that helps to determine at what level a company has accomplished the expectations of the International Integrated Reporting Council in terms of both the content and the value creation potential.

The twentieth century brought great competition and complexity to business life. Advanced technologies and new production techniques resulted in shortening product life cycles. Firms that wanted to survive began to implement different strategies directly focused on customer satisfaction. Supply chain management, as a management philosophy, highlighted a new area that has the potential to reduce cost further than production costs. This paper promotes the supply chains for cost‐efficient intelligent enterprises.

Promotes the use of supply chains by means of simulation and allocating the results to solver in Excel for decision modelling in order to integrate the supplier and manufacturer relationship for the cost‐efficient enterprise.

Finds that a manufacturing firm really needs to develop effective co‐ordination within and beyond its boundaries in order to maximise the potential for converting competitive advantage into profitability. Good co‐ordination with the key suppliers especially will increase product availability.

The synchronisation of activities in supply will create value to both its members (supplier and manufacturer) and in addition it will create value to the end customer by satisfying delivery dates.

The purpose of this paper is to identify the leverage points in the Vietnamese coffee supply chain (SC) that would be used for increasing competitive advantages of the product.

A sequential approach by combining two established modelling techniques (causal loop diagram and Bayesian belief networks) was applied to identify the leverage points in the Vietnamese coffee SC for increasing the competitive advantages of the product. Data for the study were collected from a series of workshops and in-depth interviews with numerous relevant stakeholders of the coffee industry in the central highland of Vietnam.

The systems’ archetypes were developed and a sensitivity analysis was conducted to identify potential factors that can increase the competitive advantages of coffee production. The results indicate that higher investment in all elements of the coffee SC will lead to an enhanced competitive advantage.

Supply chain management (SCM) has become a potentially valuable method for improving competitive advantages, as competition is no longer only between organizations but also among SCs. Therefore, this research focus on enhancing the competitive advantages of production via SCM.

This paper aims to empirically examine the main determinants of the compliance level of disclosure requirements for IAS 16, as well as factors that may explain the differences in the levels of compliance within companies.

The association between the level of compliance and various corporate characteristics was examined using Chi-square Automatic Interaction Detector (CHAID) analysis in financial disclosures for IAS 16. CHAID analysis was applied to the manufacturing companies listed in Borsa Istanbul for the years 2012 and 2013.

It was found that the most significant factor is the auditor reputation within different nodes such as size or free float rate. In most of the studies, correlation is used to determine the association between different factors, but this study is the first one that uses the CHAID analysis which offers an adjusted significance testing, and at the same time classification of the interaction between variables.

This paper provides insights into the primary factors of disclosure compliance that help to improve the structure of disclosures and the level of compliance in preparing future financial reports. The proposed improvements will also support further developments in financial reporting regulations regarding disclosures. The key limitation in this paper is that it concentrates on a specific standard and only covers two years. However, it provides suggestions for one of the most important standards that includes various disclosures.

In addition, this paper fills a gap in the literature about the compliance level of specific standards such as IAS 16 and the usage of CHAID analysis in such studies. The results were consistent with some previous studies regarding the relationship between compliance level, auditor reputation and size and it also highlight the effect of different disclosure items on compliance level.

The purpose of this study is to investigate whether leader-follower similarity in construal level of the work, which indicates the degree of abstraction applied to mental representation of the work, influences the quality of interpersonal relationship at work.

First, an interview study was conducted to adapt the work-based construal-level (WBCL) scale. Then, a survey study was conducted for hypothesis testing. Data collected from 245 matched supervisor-subordinate dyads were analyzed using multi-level modeling.

Results revealed that dyadic similarity in work-domain construal level is positively related to leader-member exchange (LMX) quality. As a leader and a follower become similar to each other in terms of mental representation (i.e. construal level) of work, they experience higher relationship quality.

This study enhances the current knowledge of the role of cognition and cognitive similarity in leadership processes.