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Structural mentoring barriers are policies, practices and cultural norms that collectively disadvantage marginalized groups and perpetuate disparities in mentoring. This study aims to better understand structural mentoring barriers at the postdoctoral training stage, which has a direct impact on faculty diversity and national efforts to retain underrepresented groups in research careers.

A diverse sample of postdoctoral scholars (“postdocs”) from across the USA were asked to participate in focus groups to discuss their training experiences. The authors conducted five 90-min focus groups with 32 biomedical postdocs, including 20 (63%) women and 15 (47%) individuals from underrepresented racial/ethnic groups (URG).

A social-ecological framework was used to categorize both the upstream and downstream manifestations of structural mentoring barriers, as well as mentoring barriers, overall. Notable structural barriers included: academic politics and scientific hierarchy; inequalities resulting from mentor prestige; the (over) reliance on one mentor; the lack of formal training for academic and non-academic careers; and the lack of institutional diversity and institutional mentor training. To overcome these barriers, postdocs strongly encouraged developing a network or team of mentors and recommended institutional interventions that create more comprehensive professional development, mentorship and belonging.

For postdoctoral scientists, structural mentoring barriers can permeate down to institutional, interpersonal and individual levels, impeding a successful transition to an independent research career. This work provides strong evidence for promoting mentorship networks and cultivating a “mentoring milieu” that fosters a supportive community and a strong culture of mentorship at all levels.

The purpose of this study is to explore the feasibility of utilizing agricultural (almond shell, rice husk and wood) waste biochars for partial cement replacement by evaluating the relationships between the physiochemical properties of biochars and the early-age characteristics of cement pastes.

Biochars are prepared through the thermal decomposition of biomass in an inert atmosphere. Using varying percentages, biochars are used to replace ordinary Portland cement (OPC) in cement pastes at a water/binder ratio of 0.35. Characterization methods include XPS, FTIR, SEM, TGA, BET, Raman, loss-on-ignition, setting, compression and water absorption tests.

Accelerated setting in biochar-modified cement pastes is attributed to chemical interactions between surface functional groups of biochars and calcium cations from OPC, leading to the early development of metal carboxylate and alkyne salts, alongside the typical calcium-silicate-hydrate (C-S-H). Also, metal chlorides such as calcium chlorides in biochars contribute to the accelerate setting in pastes. Lower compression strength and higher water absorption result from weakened microstructure due to poor C-S-H development as the high carbon content in biochars reduces water available for optimum C-S-H hydration. Amorphous silica contributes to strength development in pastes through pozzolanic interactions. With its optimal physiochemical properties, rice-husk biochars are best suited for cement replacement.

While biochar parent material properties have an impact on biochar properties, these are not investigated in this study. Additional investigations will be conducted in the future.

Carbon/silicon ratio, oxygen/carbon ratio, alkali and alkaline metal content, chlorine content, carboxylic and alkyne surface functional groups and surface areas of biochars may be used to estimate biochar suitability for cement replacement. Biochars with chlorides and reactive functional groups such as C=C and COOH demonstrate potential for concrete accelerator applications. Such applications will speed up the construction of concrete structures and reduce overall construction time and related costs.

Reductions in OPC production and agricultural waste deterioration will slow down the progression of negative environmental and human health impacts. Also, agricultural, manufacturing and construction employment opportunities will improve the quality of life in agricultural communities.

Empirical findings advance research and practice toward optimum utilization of biomass in cement-based materials.

The purpose of this study is to examine the impact of auditor type on management’s choice of forecast precision and management forecast errors, including the effects of corporate governance. The authors use a different sample and a larger period of years to determine whether prior inferences are robust across these dimensions as well as various corporate governance and other control variables.

This quasi-experimental study uses archival data in regression-based analyses.

The authors find firms with Big 5 auditors issue forecasts that have larger forecast errors are biased downward and are less precise. The inferences of this study are robust to the inclusion of corporate governance variables, along with an extensive number of control variables found important in prior studies.

While the sample and time period may be limited, the authors have no evidence this biases the results.

More stringent auditing may have an unintended consequence of reducing the informativeness of management forecasts, as managers act strategically in regards to forecast accuracy, bias and precision.

The inferences of this study indicate that while higher quality audits could constrain earnings management, higher quality audits may induce management to provide forecasts that have greater errors, may be biased and may be less informative.

The results and inferences of this study suggest that the inferences in prior studies hold across a different sample and a different time period. This is important given concerns in the academic community regarding the extent to which prior studies can be replicated.

This study aims to examine the role that cultural dimensions at the accounting subculture level play in the relation between XBRL mandate and quality of financial information environment.

Analyst forecast accuracy with empirical data of firms from six nations is assessed.

Results show that accounting values across nations play a significant role in influencing information quality change from XBRL mandate.

This research paper is the very first in assessing the role of national culture in realizing information quality improvement value of XBRL.

This study is conducted to determine the factors that affect profitability in Chinese listed companies (by using financial ratios). Four independent variables liquidity, intangible assets, working capital and company leverage were empirically tested for their relationships with profitability besides two control variables which are firm size and company efficiency.

This study used secondary data extracted manually from the annual reports of non-financial Chinese listed companies on the Shanghai stock exchange (http://www.szse.cn/); the data set covers 100 companies during the period of 2017–2019, and a random selection method was used in order to achieve credibility and fairness as much as possible.

The findings show firm size, working capital and intangible assets have positive and significant relationships with profitability [return on assets (ROA) and earnings per share (EPS)]. Positive working capital is important to lower the cost of capital and improve companies' profitability. Intangible assets are also an essential source to improve profitability due to their low costs. In addition, the findings display a negative and strong relationship between liquidity and profitability, meaning that companies suffer low profit due to inefficient use of liquid items. Interestingly, leverage, which is measured by debt ratio and leverage ratio, shows mixed results; debt ratio shows a positive and strong association with ROA but not with EPS; while leverage ratio displays a strong but negative association with ROA but not with EPS. These results confirm the inverted U-shape relationship between leverage and profitability, which depends on the balance between benefit and cost of debt.

Profitability is also important for employees and society where business organization provides sustainability and stability for both of them. Employees can then significantly contribute to achieve higher firm's profitability by efficiently using firm's resources.

This study differs than previous studies in number of aspects: First, this study focuses on financial ratios to explain profitability in Chinese companies. This study provides empirical results about the factors connected to profitability and help stakeholders to make their right decisions. Second, it examines the impact of four independent factors and two control variables that some of them are new in Chinese context such as intangible assets. Third previous studies focus on financial industry such as banks; however, this study focuses on non-financial industry.

Given the limited studies that have started to focus on contexts where integrated reporting (IR) is voluntarily adopted, this paper aims to explore the moderating role of institutional characteristics on the association between voluntary report release and analyst forecast accuracy.

This study uses a quantitative empirical research method grounded on voluntary disclosure theory to provide empirical evidence on an international sample of companies choosing to release integrated reports. Preliminarily, a cluster analysis is used to group countries according to institutional patterns. Multivariate analyses detect the associations between report release choice and analysts’ forecast accuracy across clusters. Multiple econometric approaches are used to address the endogeneity concerns.

IR release is not informative for the market unless considering systematic variations across different institutional settings. Analysts’ forecast is more accurate for IR adopters located in strong institutional enforcement settings than for all the other companies. In the strong institutional setting that is also characterized by a pluralistic society, IR release benefits for the market are conditioned by the fact that the choice to release IR depends on environmental, governance and social disclosure-based managers remuneration and disclosure requirements. In weak institutional settings, IR release is not beneficial for the forecast accuracy.

Academics and practitioners can gain understanding of the usefulness of voluntary IR across different institutional settings.

The study advances the understanding of the IR’s informativeness, overcoming the common dichotomous distinctions between strong and weak institutional settings.