Financial wellbeing of households in instability

Academic resilience and emotional intelligence are considered important personal resources for furthering students’ academic performance. However, many educational organizations seem to trivialize the performance implications of these constructs in teachings and curriculum. Consequently, it can decrease not just their academic performance but also their employability, as they lack the generic competencies to adapt and survive in a stressful context. Even so, empirical evidence on integrating academic resilience, emotional intelligence, and academic performance remains unexplored in the Nigerian university context. Therefore, the study aimed to investigate the linkages between academic resilience, emotional intelligence, and academic performance in Nigeria. The partial least square (PLS) modeling method was utilized for testing the stated hypotheses with data collected from 179 final year undergraduate students in the regular B.Sc. Business Administration and B.Sc. Marketing program at Delta State University, Nigeria. From the PLS results, the study reported that academic resilience was positively related to emotional intelligence (β = 0.125, p = 0.007), academic resilience (β = 0.231, p = 0.000) and emotional intelligence (β = 0.260, p = 0.000) were positively related to academic performance, and emotional resilience mediated the positive relationship between academic resilience and academic performance (β = 0.057, p = 0.005). While academic resilience predicted academic performance, it also predicted emotional intelligence, which affected academic performance significantly and positively.

The resilience concept has attracted interest across many fields in the recent years. The interdisciplinary nature of the concept has led to the existence of numerous definitions, interpretations and measurement approaches. For this reason, there is no acceptable universal understanding of resilience across disciplines. Even though the concept is conceptualized differently in the small retail business field, scholars seem to commonly relate resilience to the ability of business to adapt to disruptions that threaten existence. However, resilience measuring has been a highly contested aspect in the sector. As such, neither key resilience attributes nor universally applicable criteria for resilience measuring exist in the small retail sector. At the same time, small retail businesses are increasingly exposed to direct and indirect threats that jeopardize their resilience prowess. Therefore, it is vital to develop approaches for assessing resilience levels and monitor changes over time. This paper critically examines current approaches to developing resilience measurement tools. Thereafter, it proposes the most applicable approach for developing performance measures of resilience for use in the small retail business sector. A review of key frameworks for resilience measuring within climate, community, livelihoods, organizational and business sectors was conducted. Frameworks and approaches for resilience measuring that has been in use in the past decade and half were selected. The main focus was on exploring methodological aspects, resilience attributes and variations in the interpretation of the resilience concept within different frameworks. It was revealed that the generic application of frameworks for resilience measuring in the small retail business sector is not appropriate. Thus, there is a need for developing contextualized frameworks to guide resilience measurement in the small retail sector.

Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.