Poor Information Quality Research Articles

Review of ESG Information Disclosure under the New Development Concept

Abstract: With continuous development in the ESG (Environmental, Social, and Governance) field in China, the understanding of the concept and role of ESG by Chinese enterprises and related scholars has been deepening. However, issues such as the lack of uniform standards and frameworks for information disclosure, poor quality of information, and even greenwashing have gradually emerged in ESG information disclosure. The new development concept serves as a guiding principle for Chinas development, providing scientific direction for economic growth. The three major components of ESG closely align with the five principles of the new development concept, and the deficiencies and problems in ESG information disclosure profoundly affect the new development concept. Therefore, this paper aims to comprehensively review related research on ESG information disclosure and propose solutions to the identified problems based on the context of the new development concept.

Breaking down the impenetrable wall: What are the barriers to good corporate governance practices above all?

Good corporate governance practices are essential in every organisation to ensure accountability and due diligence enhancing corporate value. However, some countries face barriers to good corporate governance practices such as poor regulatory frameworks, perceived constraints, and threats from external factors, etc. Therefore, the organisations will face consequences such as eroding shareholder confidence, declining market value and the organisation integrity. Hence, the study’s main objective is to systematically review the barriers to good corporate governance practice in the global context. This study uses a systematic literature review whereby the authors analyse 24 selected articles. Therefore, the main findings indicated ten barriers to good corporate governance practices. The ten barriers are weak regulatory framework, perceived constraints, poor quality of information, external business factors, lack of awareness, confusion of authority, lack of monitoring, board diversity, transparency and investor protection. These findings provide significant contributions in theoretical development for potential scholars and practical implications for organisations, stakeholders, investors, and corporate leaders who aim to strengthen the governance framework, improve organisational resilience and promote sustainable value creation to understand these barriers comprehensively.

Digital transformation, information and lending distance -Evidence from Chinese bank branch data

This research aims to empirically investigate the relationship between bank digital transformation and lending distance. In traditional financial geography theory, banks have a natural geographical proximity preference in their credit decision-making, which might lead to suboptimal credit allocation. Can the rapid development of digitalization improve the situation that banks are only capable of undertaking ex ante due diligence and ex post monitoring of proximate borrowers, given that fintech has greatly improved the overall efficiency of the financial industry? Using bank loan data of listed enterprises in China from 2013 to 2021, this paper finds that the digital transformation of banks can significantly extend the lending distance between banks and enterprises. The moderating effect analysis suggests that distance extending effect of bank digitalization is more pronounced for firms with poor information quality and in competitive banking sector. Further, digital transformation extends the lending distance without increasing risk preferences, as evidenced by the empirical finding that the non-performing loan ratio remains unaffected by the increased distance. Also, geographical expansion in lending distance reduces loan concentration. The research in this paper supports the conclusion that banks' digital transformation positively impacts corporate credit allocation and is beneficial to achieving financial stability by improving loan performances.

Digital national waiting time information system - View of Finnish public oral healthcare managers

ObjectivesThe study evaluated the digital national waiting time information system from the point of view of oral healthcare managers in Finland in 2021. The information system (IS) was implemented in 2014, primarily to monitor waiting times in public healthcare. The system reported the information on realised waiting times on the Internet. MethodsWe gathered the data using a cross-sectional survey. Evaluating the system was based on a modified IS success model with the dimensions of information quality, system quality, individual impact and organisational impact. We used convenience sampling when including in the study managers working in public primary oral healthcare in the spring of 2021. ResultsThe managers (n = 97) perceived it as easy to access the waiting time information on one website, but they evaluated the information as low quality. The information on realised waiting times supported them in the management of current waiting times to a minor degree. The managers associated the information inaccuracy in the national system with dental nurses’ poor data entry in electronic patient ISs in oral healthcare organisations. The inaccuracy meant that waiting time monitoring data was not valid. ConclusionsOur modified IS success model was sufficient to ascertain that poor information quality likely influenced the effectiveness of managers in information-driven waiting time management. Information must be relevant and accurate to promote the success of ISs. Further research is required to explore how to improve the design of national ISs from the point of view of different stakeholders in healthcare.

The real effect of CSRC's random inspections on corporate financial fraud

AbstractTo optimise the regulatory approach, the China Securities Regulatory Commission (CSRC) introduced the double‐random inspection policy (DRIP), which mandates that the provincial branches of the CSRC randomly select at least 5% of local listed firms each year and randomly assign inspectors to conduct on‐site inspections of their information disclosure and corporate governance practices. This paper investigates the real effect of the DRIP on corporate financial fraud. Performing a multi‐period synthetic difference‐in‐differences model (SDID), we first find that the random inspections of CSRC have a positive causal effect on the probability of exposing corporate financial fraud. Furthermore, our heterogeneity analysis reveals that this effect is more pronounced for private firms and firms with poor accounting information quality. We then delve into the mechanisms through which random inspections affect corporate financial fraud. Our findings suggest that random inspections influence corporate behaviour by increasing media and investor attention, as well as prompting the issuance of inquiry letters by stock exchanges. Finally, we examine the economic consequences of random inspections and find that random inspections by the CSRC reduce firms' stock price crash risk.

Enriching Building Information Modeling Models through Information Delivery Specification

The efficient acquisition and dissemination of information are crucial in building information modeling (BIM). Current BIM models face significant challenges, including inadequate modeling techniques, poorly defined information requirements, and low interoperability. These issues result in poor information quality and complicate the transition from information acquisition to model processing. Public authorities often provide documentation in various formats, requiring manual transfer to software, which is error-prone and burdensome. This process is particularly difficult for small and medium enterprises lacking resources and knowledge. To address these issues, the IDS (Information Delivery Specification) Collab Tool is under development. This tool aims to automate the import of requirements into authoring software, perform automated compliance checks, and enhance interoperability among stakeholders. It will assist designers in providing accurate information according to requirements through the IDS standard, improving model quality and efficiency from early design stages. Adapting BIM models to specific project requirements and aligning new IDS capabilities with traditional industry practices remain significant challenges. Preliminary evaluations indicate the tool’s potential to significantly improve workflow efficiency and compliance in BIM modeling. However, broader awareness and adoption of the IDS standard are needed. Further research and refinement are essential to fully realize the benefits of digital tools in revolutionizing design and construction practices.

Multiple Pathways of Influence for Tightly and Loosely Structured Organizations: Implications for Systems Resilience

AbstractOrganizations play a key role in supporting various societal functions, ranging from environmental governance to the manufacturing of goods. The behaviors of organization are impacted by various influences, including information, technology, authority, economic leverage, historical experiences, and external factors, such as regulations. This paper introduces a generalized framework, focused on the relative structure of an organization (tight vs. loose), that can be used to understand how different influence pathways can impact decision‐making within differently structured organizations. This generalized framework is then translated into a modeling and simulation platform to support and assess implications of these structural differences in resilience to disinformation (measured by organizational behaviors of timeliness and inclusion of quality information) using a systems dynamics approach Preliminary results indicate that a tightly structured organization may be less timely at processing information but could be more resilient against using poor quality information in organizational decisions compared to a loosely structured organization. Ongoing work is underway to understand the robustness of these findings and to validate current model design activities with empirical insights.

An analysis of oral contraceptive related videos on TikTok

BackgroundTikTok has increasingly become a source of information about reproductive health. Patients seeking health information about oral contraception on TikTok may be influenced by videos containing misinformation or biased information. ObjectiveThis social media infodemiological study aims to provide a descriptive content analysis of the quality and reliability of oral contraceptive health information on TikTok. Study DesignResearchers screened 1,000 TikTok videos from December 2022 to March 2023 retrieved under various search terms related to oral contraceptives. Data, including engagement metrics such as views, likes, comments, saves, and shares, were recorded. Video content including contraceptive methods discussed, efficacy, tolerability, and side effects were recorded. Two reviewers independently used a modified DISCERN criteria and Global Quality Scale (GQS) to assess the quality and reliability of information for each video. ResultsFive hundred seventy-four videos were analyzed after applying exclusion criteria. Videos had a median length of 27 seconds (Q1=13sec, Q3=57sec) and received a median of 35,000 total views (Q1=4856 views, Q3=411,400 views) and 166 views per day (Q1=28 views per day, Q3=2021 views per day). Video creators were 83.3% female and 58.7% white. The mean modified DISCERN score was 1.63 (SD=1.06) and the mean GQS score was 2.28 (SD=1.37). Video creators were 83.3% female and 58.7% white. The mean modified DISCERN score was 1.63 (SD=1.06) and the mean GQS score was 2.28 (SD=1.37). The most common topic discussed in the videos was the effects of contraception. Healthcare professionals had significantly higher DISCERN and GQS scores (p<.001) than non-healthcare professionals. However, they received fewer views, likes, and comments on their videos (p<.001). Healthcare professionals were 86 times more likely than non-healthcare professionals to post educational videos (p<.001). However, non-educational content received significantly more views, likes, and comments than educational content (p<.001). ConclusionTikTok videos related to oral contraceptive health had low quality and reliability of information. The majority of videos were made by non-healthcare providers, and the most common topic discussed was the effects of contraception. Videos made by healthcare professionals contained more reliable contraceptive information, but received less engagement than videos made by non-healthcare professionals. Healthcare providers should consider the prevalence of poor-quality information about oral contraceptives on social media when counseling and educating patients about reproductive health.

Use of Social Media in Disaster Management: Challenges and Strategies

Studies on social media (SM) and disaster management (DM) have mainly focused on the adaptation, application, and use of SM in each stage of DM. With the widespread availability and use of SM, the effective utilisation of SM in DM is impeded by various challenges but not yet comprehensively researched. Therefore, this paper aims to identify the challenges as well as the strategies to overcome the challenges and categorises them into a classified model. This study adopts a systematic literature review to present and analyse the challenges and strategies for using SM in DM. Utilising prominent databases, 72 publications were carefully selected and analysed qualitatively using content analysis. The findings revealed four key challenges to its users: the spread of misinformation; insufficient human resources to manage SM use; the lack of trust in information and authorities; and the poor information quality and content of messages. This study identified several strategies to overcome challenges, which can be classified into three sectors of the SM community: individuals, organisations, and SM companies. These findings contribute to enhancing the effective utilisation of SM in DM by community practitioners. Furthermore, this study provides insight into the current status of knowledge and identifies the research gaps around SM in DM for future research.

TikTok misinformation and user engagement in female pelvic floor conditions.

Social media platforms are increasingly utilized to distribute medical information. Our study emphasizes the need for accuracy in pelvic health education on social media and the involvement of female pelvic floor (FPF) specialistsin content creation. In this cross-sectional study, we assessed the FPFTikTok videos with the highest engagement for quality of information and misinformation and investigated the relationship between misinformation and user engagement. We collected all TikTok videos on the USapp with hashtags related to FPFconditions, including 76 on pelvic organ prolapse, 323 on urinary tract infection, 84 on overactive bladder, and 972 on incontinence. The top 20 videos for each FPF condition were selected based on highest engagement, and 74 videos total met inclusion criteria. TikTok videos were scored with the validated DISCERN instrument for quality of consumer health information and a 5-point Likert scale for misinformation. The correlation between misinformation and user engagement was assessed. Our analysis revealed positive correlations among higher average misinformation scores and shares (r = 0.37, p < 0.001), likes (r = 0.23, p = 0.004), and overall engagement (r = 0.25, p = 0.002) in FPF TikTok videos as a group, likely driven by the #UTI category. Most TikTok videos (96%) had poor quality of information (DISCERN score < 3), and 18% of TikTok videos contained misinformation. The poor quality and prevalence of misinformation inFPF-relatedTikTok videos with the highest engagement raise concerns about the propagation of nonevidence-based health information.

Exploring visual quality of multidimensional time series projections

Dimensionality reduction is often used to project time series data from multidimensional to two-dimensional space to generate visual representations of the temporal evolution. In this context, we address the problem of multidimensional time series visualization by presenting a new method to show and handle projection errors introduced by dimensionality reduction techniques on multidimensional temporal data. For visualization, subsequent time instances are rendered as dots that are connected by lines or curves to indicate the temporal dependencies. However, inevitable projection artifacts may lead to poor visualization quality and misinterpretation of the temporal information. Wrongly projected data points, inaccurate variations in the distances between projected time instances, and intersections of connecting lines could lead to wrong assumptions about the original data. We adapt local and global quality metrics to measure the visual quality along the projected time series, and we introduce a model to assess the projection error at intersecting lines. These serve as a basis for our new uncertainty visualization techniques that use different visual encodings and interactions to indicate, communicate, and work with the visualization uncertainty from projection errors and artifacts along the timeline of data points, their connections, and intersections. Our approach is agnostic to the projection method and works for linear and non-linear dimensionality reduction methods alike.

The Negative Effect of Regional Banking Competition on Audit Quality: Evidence from China

ABSTRACT Using Chinese A-share listed data from 2007 to 2020, we reveal that increased competition in the banking system impairs the audit quality of banks’ credit clients, which is attributed to the loss of bank supervision. For firms with poor corporate governance or information quality, firms that hire auditors with low independence or high catering motivation, or firms in an immature external environment, such negative effect is more prominent. Furthermore, we indicate that firms are prone to shop for favorable audit opinions under high banking competition. Overall, we illustrate the negative effect of banking competition on auditors and provide meaningful implications.

An Analysis of Discourse Surrounding Oral Contraceptives on TikTok [ID 2683389

INTRODUCTION: The lack of comprehensive sex education in U.S. secondary schools has created large knowledge gaps in reproductive health, leading many adolescents and young adults to turn to social media platforms, such as TikTok, for information about contraception. This cross-sectional study aims to provide a descriptive content analysis of the quality and reliability of oral contraceptive health information on TikTok. METHODS: One thousand TikTok videos listed under various search terms related to oral contraceptives were screened. Data including engagement metrics such as views, likes, comments, saves, and shares were recorded. Video content, including contraceptive methods discussed, efficacy, tolerability, and side effects, was recorded. Two reviewers independently used a modified DISCERN criteria and Global Quality Scale (GQS) to assess the quality and reliability of information for each video. According to the IRB, this project has been approved and exempt from further review. RESULTS: Five hundred seventy-four videos were analyzed after applying exclusion criteria. Videos had a median length of 27 seconds and received a median of 166 views per day. Video creators were 83.3% female and 58.7% White. 49.8% of videos discussed adverse effects, whereas only 27.5% discussed positive effects. The mean modified DISCERN score was 1.63±1.062 and the mean GQS score was 2.28±1.374. Health care professionals had significantly higher DISCERN and GQS scores than non-health care professionals; however, they received fewer views and likes on their videos (P&lt;.001). CONCLUSION: TikTok videos related to oral contraceptive health had low quality and reliability of information. The majority of videos were made by non-health care providers, and the most common topic discussed was adverse effects of contraception. Videos made by health care professionals contained more reliable contraceptive information but received less engagement than videos made by non-health care professionals. Health care providers should consider the prevalence of poor quality information about oral contraceptives on social media when counseling and educating patients about reproductive health.

Analysis of the quality of information provided by "Dr. YouTube™" on premature ejaculation.

YouTube™ is an important online resource to access health-related online information by the public worldwide. However, the quality of information available on it has not been adequately characterized. To assess the quality and reliability of information available on the treatment of premature ejaculation (PME) on YouTube™ in the Hindi and English language videos. A total of 151 (Hindi: 109, English: 42) YouTube videos were selected for assessment. The quality was evaluated using structured tools: Patient Education Materials Assessment Tool (PEMAT); and a 5-point modified DISCERN questionnaire (Range: 1-serious shortcomings; 5-minimal shortcomings). PEMAT assesses the understandability and actionability of video as separate percentages. Three most common treatments suggested for PME were Kegel exercise (22.5%), start-stop technique (21.9%), and antidepressant medications (20.5%). Antidepressant medications, stop-squeeze techniques, and psychotherapy were more frequently suggested in English videos, whereas ayurvedic or herbal medicines were more frequently suggested in Hindi videos. About two-thirds of videos presented information in an easy-to-understand and actionable manner (PEMAT scores ≥70%). Only 6% of videos had a DISCERN score of ≥4, indicating good overall quality of information presented in them. People likely to encounter poor-quality information when seeking information for PME treatment on YouTube. A large number of videos suggested ineffective or unproven treatment strategies for PME. Healthcare professionals need to be mindful of this while counselling patients, and guide them regarding useful and reliable sources of health information available online.

(021) ChatGPT's Ability to Assess Quality and Readability of Online Medical Information

Abstract Introduction Health literacy plays a crucial role in enabling patients to understand and effectively use medical information. As technology rapidly advances, the significance of health literacy becomes even more pronounced, particularly in comprehending complex medical information. Artificial Intelligence (AI) platforms have garnered significant attention for their remarkable ability to generate automated responses to a wide range of prompts. However, their capacity to assess the quality and readability of provided text remains uncertain. Given the growing prominence of AI web assistant tools, we hypothesized that integrating these tools into patients' web searches could enhance the retrieval of accurate medical information. Objective To evaluate the proficiency of Conversational Generative Pre-Trained Transformer (ChatGPT) in assessing readability, and utilizing the DISCERN tool to assess quality of online content regarding shock wave therapy for erectile dysfunction. Methods Websites were generated using a Google search of “shock wave therapy for erectile dysfunction” with location filters disabled. Readability was analyzed using the Readable software (Readable.com, Horsham, United Kingdom). Quality was assessed independently by three reviewers using the DISCERN tool. The same plain text files collected were inputted into ChatGPT to determine whether it produced comparable metrics for readability and quality. Results The study results revealed a notable disparity between ChatGPT's readability assessment and that obtained from a reliable tool, Readable.com (p&amp;lt;0.05). This indicates a lack of alignment between ChatGPT's algorithm and that of established tools, such as Readable.com. Similarly, the DISCERN score generated by ChatGPT differed significantly from the scores generated manually by human evaluators (p&amp;lt;0.05), suggesting that ChatGPT may not be capable of accurately identifying poor-quality information sources regarding shock wave therapy as a treatment for erectile dysfunction. Conclusions ChatGPT’s evaluation of the quality and readability of online text regarding shockwave therapy for erectile dysfunction differs from that of human raters and trusted tools. ChatGPT's current capabilities were not sufficient for reliably assessing the quality and readability of textual content. Further research is needed to elucidate the role of AI in the objective evaluation of online medical content in other fields. Continued development in AI and incorporation of tools such as DISCERN into AI software may enhance the way patients navigate the web in search of high-quality medical content in the future. Disclosure No.

Co-Design of a website for women with pelvic organ prolapse: A study protocol

Background Despite high reported prevalence of pelvic organ prolapse (POP), women report difficulties accessing evidence-based and reliable information about the condition. Many rely on social media and other popular and highly visible internet platforms which have been found to contain poor quality information that is difficult for the average patient to understand. The aim of the study is to co-design an information website for premenopausal women with POP. The website design will be based on the Website Developmental Model for the Healthcare Consumer (WDMHC) framework. Methods A four phase process will be utilised as per the WDMHC framework: 1) User, task and environmental analysis; 2) Functional and representational analysis; 3) Cognitive walkthrough, keystroke level model, heuristic testing; 4) Content based testing, expert testing and user-based testing. Ethics approval has been obtained (LS-23-19-Carroll-Ful). Two groups of stakeholders will be recruited (i) patient group (ii) healthcare professional (HCP) group. Patient participants will be recruited from an online pelvic floor dysfunction (PFD) support group (n=950 members). A website designer and HCP stakeholders involved in the multidisciplinary team caring for women with POP will be invited to participate. Both groups will participate in separate co-design online workshops. Focus group workshops will be video-recorded, transcribed and imported into NVivo. Themes and subthemes will be developed. The website will be designed and disseminated to all participants for feedback. Cognitive walkthrough and heuristic testing will be undertaken. Following this, necessary modifications will be made to the website. Participants will then complete a modified System Usability Scale (SUS) and the eHealth Impact Questionnaire, while five HCPs will complete the DISCERN instrument. Conclusion This study will inform the design and testing of an information website for women with POP. The website design and content will be informed by patient and HCP stakeholder voices and the health literacy literature.

High-Quality eHealth Websites for Information on Endometriosis: Systematic Search.

eHealth websites are increasingly being used by community members to obtain information about endometriosis. Additionally, clinicians can use these websites to enhance their understanding of the condition and refer patients to these websites. However, poor-quality information can adversely impact users. Therefore, a critical evaluation is needed to assess and recommend high-quality endometriosis websites. This study aimed to evaluate the quality and provide recommendations for high-quality endometriosis eHealth websites for the community and clinicians. PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) 2020 guidelines informed 2 Google searches of international and Australian eHealth websites. The first search string used the terms "endometriosis," "adenomyosis," or "pelvic pain," whereas "Australia" was added to the second search string. Only free eHealth websites in English were included. ENLIGHT, a validated tool, was used to assess the quality across 7 domains such as usability, visual design, user engagement, content, therapeutic persuasiveness, therapeutic alliance, and general subjective evaluation. Websites with a total score of 3.5 or more were classified as "good" according to the ENLIGHT scoring system and are recommended as high-quality eHealth websites for information on endometriosis. In total, 117 eHealth websites were screened, and 80 were included in the quality assessment. Four high-quality eHealth websites (ie, those that scored 3.5 or more) were identified (Endometriosis Australia Facebook Page, Endometriosis UK, National Action Plan for Endometriosis on EndoActive, and Adenomyosis by the Medical Republic). These websites provided easily understood, engaging, and accurate information. Adenomyosis by the Medical Republic can be used as a resource in clinical practice. Most eHealth websites scored well, 3.5 or more in the domains of usability (n=76, 95%), visual design (n=64, 80%), and content (n=63, 79%). However, of the 63 websites, only 25 provided references and 26 provided authorship details. Few eHealth websites scored well on user engagement (n=18, 23%), therapeutic persuasiveness (n=2, 3%), and therapeutic alliance (n=22, 28%). In total, 30 (38%) eHealth websites scored well on general subjective evaluation. Although geographical location can influence the search results, we identified 4 high-quality endometriosis eHealth websites that can be recommended to the endometriosis community and clinicians. To improve quality, eHealth websites must provide evidence-based information with appropriate referencing and authorship. Factors that enhance usability, visual design, user engagement, therapeutic persuasiveness, and therapeutic alliance can lead to the successful and long-term uptake of eHealth websites. User engagement, therapeutic persuasiveness, and therapeutic alliance can be strengthened by sharing lived experiences and personal stories and by cocreating meaningful content for both the community and clinicians. Reach and discoverability can be improved by leveraging search engine optimization tools. PROSPERO CRD42020185475; https://www.crd.york.ac.uk/PROSPERO/display_record.php?RecordID=185475&VersionID=2124365.

Multi-scale dense spatially-adaptive residual distillation network for lightweight underwater image super-resolution

Underwater images are typically of poor quality, lacking texture and edge information, and are blurry and full of artifacts, which restricts the performance of subsequent tasks such as underwater object detection, and path planning for underwater unmanned submersible vehicles (UUVs). Additionally, the limitation of underwater equipment, most existing image enhancement and super-resolution methods cannot be implemented directly. Hence, developing a weightless technique for improving the resolution of submerged images while balancing performance and parameters is vital. In this paper, a multi-scale dense spatially-adaptive residual distillation network (MDSRDN) is proposed aiming at obtaining high-quality (HR) underwater images with odd parameters and fast running time. In particular, a multi-scale dense spatially-adaptive residual distillation module (MDSRD) is developed to facilitate the multi-scale global-to-local feature extraction like a multi-head transformer and enriching spatial attention maps. By introducing a spatial feature transformer layer (SFT layer) and residual spatial-adaptive feature attention (RSFA), an enhancing attention map for spatially-adaptive feature modulation is generated. Furthermore, to maintain the network lightweight enough, blue separable convolution (BS-Conv) and distillation module are applied. Extensive experimental results illustrate the superiority of MDSDRN in underwater image super-resolution reconstruction, which can achieve a great balance between parameters (only 0.32M), multi-adds (only 13G), and performance (26.38 dB on PSNR in USR-248) with the scale of ×4.

Forward Looking Disclosure and Its Determinants: Empirical Evidence from the Listed Banks of Bangladesh

Forward looking information is an emerging issue in academic and corporate arena. Today’s dynamic and competitive business world, the disclosure of forward looking information gives competitive advantages. The main objective of the study is to empirically find out the extent of forward looking disclosure and it’s determinants in the banking sector of Bangladesh. To conduct the study total 120 firm years are considered as sample from 30 listed banks from DSE as sample during the period 2017 to 2021. The average mean value of forward looking information is 38% which indicates poor quality of forward looking information in the most regulated sectors of Bangladesh. The results using multivariate regression analysis shows that board independence, audit firm size and firm’s profitability have positive and significant relationship with forward looking disclosure index (FLDI). This study also finds that foreign ownership, board size and audit independence have significant negative relationship with FLDI. But this study didn’t find any significant association of forward looking information with firm size, female board members, sponsor /directors in the banking sector of Bangladesh. To the best of our knowledge, there is scarcity of research that has been examined the disclosure of forward looking information and it’s determinants in banking sector of Bangladesh as well as very limited work is done in other sectors. The study will contribute to the existing scarce literature and may influence the policymakers and regulators to incorporate regulations to increase the quality and extent of forward looking disclosure.

Online disinformation: an economic analysis

Internet and social networks have hugely increased the quantity of information available to a decision-maker. Unfortunately, this huge quantity of information also includes fake news and false news. Therefore, a decision-maker needs to carefully select the reliable sources of information. This theoretical and empirical paper studies the effects of online disinformation from an economic perspective. Precisely, it introduces the role of disinformation in the choice of the optimal level of information. In the presence of disinformation, of course, information is below its optimal level. Furthermore, if disinformation is regarded as true, a problem of poor quality of information exists in the economy. However, education helps to recognise disinformation. An empirical analysis substantiates the main insights of the theoretical model.