Despite the reservations of many, digital spaces are useful and are here to stay. Most of us have witnessed that usefulness in action over the last two years, since the outbreak of COVID-19, and ma...

Comment des femmes migrantes originaires des Comores, engagées dans une double activité professionnelle, à la fois comme salariées subalternes et commerçantes à la valise parviennent à articuler les temps sociaux, en particulier les temps les plus investis socialement, à savoir l’articulation travail salarié/famille/commerce? Selon quelles modalités gèrent-elles leurs « équations temporelles personnelles »? Ces femmes sont nombreuses à être concernées par les formes d’emploi atypiques entraînant une désynchronisation de leurs rythmes sociaux par rapport à ceux de leur entourage et de (...) la société en général. Cette précarité objective peut être de nature à rendre difficile l’articulation des temps sociaux. L’articulation de cette double temporalité de travail nécessite du reste de disposer de temps libre. Pour les salariées les plus précaires, la conduite de cette activité de commerce s’organise dans une double articulation avec leur activité salariale, puisque d’une part elles profitent de la « porosité » de leur temps de travail, liée à la précarité même de leur emploi et que, d’autre part, elles puisent dans les ressources économiques que cet emploi leur procure. Les femmes travaillant à temps plein, quant à elles, s’organisent en fonction de leurs jours de repos. (shrink)

Companies’ earnings are arguably their most important financial disclosure, and corporate tactics to manage earnings can be directly constrained by audit procedures. In this article, we examine whether there is a link between companies’ earnings performance and changes in the accounting firm they choose to audit their financial statements. We find that when companies’ reported earnings just miss analysts’ expectations, they are more likely to change their auditor. Consistent with an opportunistic auditor switch, we also find that these companies have (...) lower levels of earnings quality after the change. Our results concentrate on companies with more incentive or ability to act opportunistically, including those with negative market reactions to earnings, higher levels of accruals flexibility, and weaker corporate governance. Our study advances research into the public’s interest by providing evidence of suspect auditor changes that increase auditors’ ethical conflict to maintain independence and objectivity. (shrink)

Niger is regularly affected by food insecurity, mainly due to the high sensitivity of its agricultural sector to climate variability. Despite the support from multiple development institutions and households’ willingness to address food security, hunger and malnutrition continue to challenge many vulnerable households. This study aims to analyze household livelihood strategies toward food security and assess factors determining their resilience. To address the issue, cluster analysis and the principal component analysis were used to identify the different livelihood strategies and to (...) construct a resilience index, respectively. Regression analysis was used to identify the most significant factors determining households’ resilience. The results indicate there were six different household types—pastoralist-extensive agriculturalists, farmers, agro-pastoralists, public service employees, entrepreneurs and wage employees—however, the majority of households obtained their livelihood from both agriculture and livestock (agro-pastoral systems). The principal component analysis highlighted that the pastoralist-extensive agriculturalists are the most resilient followed by public service employees, while households focused on wage labor are the least resilient, followed by entrepreneurs. In terms of gender, the study reveals that households headed by men are more resilient than those headed by women. However, the resilience components including income and food access, assets and adaptive capacity are the most correlated with the households’ resilience to food insecurity. Furthermore, the regression analysis results reveal that the household size, crop production, farming experience, livestock size and number of coping strategies are the most significant factors determining household resilience to food insecurity. Consequently, to face the challenges of climate change and food security, rational investments in agriculture are necessary to transit rural household land-use practices to climate-smart agriculture. (shrink)

Green finance plays a crucial bridge as an intermediary between finance and the environment, facilitating resource allocation. The disclosure of environmental information (EID) is vital for promoting sustainable economic development. This study utilizes panel data covering the period from 2012 to 2019, focusing on Chinese companies listed in high-polluting industries. The findings demonstrate that green finance policies have a significant positive impact on EID, while increased managerial power has a detrimental effect. However, green finance policies can mitigate the negative consequences (...) arising from moral hazard and adverse selection resulting from managerial power. They enhance the quality of EID by restricting long-term loan resources for polluting entities. The heterogeneity test reveals that the effectiveness of green finance policies in promoting EID varies across different regions of China. In non-state-owned companies, green finance policies are more effective in constraining managerial power. The moderating effect of green finance on managerial power is weakened by improvements in internal control. Green financing can offset the adverse impact of managerial power on EID when debt levels are high. Our research plays a crucial role in advancing micro-academic studies in the field of green finance. By strengthening internal controls for corporate managers and promoting EID policies, we provide essential support and guidance to decision-makers. (shrink)

The regression model is generally utilized in several fields of study because of its applications. Regression is an extremely incredible approach; it builds up a connection between dependent and independent variables. We have addressed a powerful computational model by utilizing dengue information joined with fuzzy multiple linear regression. Information is accumulated on dengue fever through the survey. This paper is centered on the comparison of the crisp method with fuzzy multiple linear regression, and then, the utilization of a fuzzy multiple (...) regression method is explained after the comparison. We have used multiple regression and then converted the said technique into three fuzzy cases. The effectiveness of the fuzzy multiple regression model is measured by numerical computation and comparison of both techniques. 2020 Mathematics Subject Classification. Primary 30C45; 30C50; 30C80; Secondary 11B65, 47B38. (shrink)