This dissertation comprises five essays on advanced digital financial reporting formats, their determinants, and their impact on capital markets. The first chapter leads through the outline of the dissertation, introduces the research context, and provides a framework for the topic of advanced digital reporting formats in research and practice. Chapters two and three analyze the usage and empirical determinants of the voluntary usage of online financial reports (OFR) based on HTML and its impact on the information environment in Europe. In the fourth chapter, the dissertation analyzes the quality of OFR and its corporate governance determinants. Chapter five deals with a literature review on the adoption of XBRL worldwide, its potential impact, and respective influencing factors. The closing chapter comprises a qualitative research study based on semi-structured interviews with experts from large, listed firms as well as auditing and advisory companies in Germany in the context of the mandatory adoption of digital reporting formats and tackles the topics of organizational and processual integration as well as financial reporting and communication considerations.

There is a certain tradition, pageantry, rivalry, and glory in college football. It is well known that college football can be a big time money maker and sometimes covers the costs of other athletic teams within a school. However, it is also recognized that many college football programs lose money or struggle to break even. Thus, there is tremendous variability that exists in the amount of resources a school may have and the outcomes in athletic success, while there is not always a one to one correspondence between the two. The purpose of this study is to examine and analyze the quantifiable determinants of success, considering both financial and nonfinancial variables. The pressure to win, and do so immediately; brand; and outdo other schools in the facility “arm’s race” has reached unprecedented levels.

Background: The first wave of Somali-Canadian refugees arrived in the 1990s following the civil war, with many settling in Toronto. First generation Somali-Canadians faced significant discrimination and settlement challenges. Previous research on Canada immigrants found that second generation youth tend to have a bright socioeconomic outlook. However, this outlook is not so certain for Somali-Canadian youth as they face unique long-term challenges with systemic barriers. Additionally, the pandemic has disproportionately impacted Black communities. Thus, it is important to explore how the pandemic has impacted the employment and health of Somali-Canadian youth living in Rexdale. Methods: Through an IPA approach, semi-structured interviews were conducted with 8 Somali-Canadian youth between the ages of 18-25 living in the Rexdale neighbourhood. The interviews were then analyzed through the IPA perspective to generate themes. Results: Somali-Canadian youth experience precarious employment, unsafe working conditions, lost income, faced financial difficulties and an increased risk of exposure to COVID-19. Furthermore, these impacts were exacerbated by living with large families and immunocompromised family members. Participants accessed government COVID-19 supports but some were ineligible due to precarious work or concerns associated with accessing governmental assistance. The pandemic negatively impacted the mental health of youth due to financial worries, educational and interpersonal challenges, and cultural stigma. Additionally, the intersectional identities of the participants resulted in limited choices and access to coping strategies. Conclusions: In order to improve the physical and mental wellbeing of Somali-Canadian youth, and those who share their experiences, there needs to be greater investments into the social determinants of health including employment, healthcare, housing, income, and education. / Thesis / Master of Science (MSc) / In the 1990s, Somali refugees arrived in Canada following a civil war, with many settling in Toronto. The first wave of Somali refugees faced discrimination and settlement challenges. Generally, children of immigrants have a bright socioeconomic outlook. However, second-generation Somali-Canadian youth face unique challenges and systemic barriers. This study explores how the pandemic impacts the health and employment of the Somali-Canadian youth living in Rexdale. Eight semi-structured interviews with youth aged 18-25. The findings illustrated impacts such as precarious employment, unsafe work, lost income, and increased risk of exposure to COVID-19. The mental health of the youth was negatively impacted due to financial worries, educational and interpersonal challenges, and cultural stigma. Sadly, the intersectional identities of the participants resulted in limited choices and access to coping strategies. To improve the health and wellbeing of Somali-Canadian youth, there needs to be greater investments into the social determinants of health including employment, healthcare, housing, income, and education.

Background: Global health is a complex, interdisciplinary, and contested field. It is rapidly growing and undergoing ideological and methodological changes. Despite many theoretical claims over what global health research ought to be, there are few empirical reports on what global health is, as a present field of research. The aim of this study is to: 1) determine patterns in global health research, based on key research characteristics; and 2) determine relationships between these characteristics to identify and define conceptual frameworks in global health research. Methodology: A systematic review of research in global health journals was conducted for papers published in the years 2010, 2015, and 2020. Categorical data on 17 research characteristics was extracted from all studies included in the analysis. The relationships between these characteristics was analyzed and visualized using multiple correspondence analysis, as implemented in the R’s ca package. Significance tests of independence determined relationships between pairs of variables. Results: The final analysis was done on 1033 included studies from 14 journals. 56% of the studies used a quantitative observational methodology. While 82% of research had at least one author affiliated with a high-income country, 96% of research funded (at least partially) by the Bill & Melinda Gates Foundation had at least one author affiliated with a high-income country. There was a significant relationship between the use of social and structural determinants of health and the authors’ affiliations (X2=59.06, p < 0.001), with the use of social and structural determinants of health lower among lower-income authors than high-income authors. The first and second dimensions of multiple correspondence analysis explained 38% of the variables’ deviation from independence. Conclusion: Multiple correspondence analysis offers a novel way of understanding global health research, contributing empirical data to the discourse on what lies ahead for the field of global health. The relationship between the use of social and structural determinants of health, authorship, and research methodologies point to the need for important conversations on the direction of global health research, starting from where we are at now. / Thesis / Master of Science (MSc) / While the importance of the field of global health is more prominent than ever, it is a field of uncertainty, controversy, contested merit, and often disreputable history. Conversations abound on the strengths and weaknesses of the field and what needs to change; yet, there is a lack of empirical grounding for these discussions. In this study, I reviewed global health research literature, identifying 17 key characteristics that surface in theoretical conversations on global health, and scored 1033 global health research studies according to these characteristics. Using multiple correspondence analysis, the 17 characteristics were analyzed together and visualized to elucidate the relationships between the characteristics. I found that: over half of the studies were quantitative observational; most research in global health had at least one author from a high-income country; and middle-income authors were less likely to study social and structural determinants of health than high-income authors. These findings lend important empirical evidence to conversations on the direction of the field, starting from where we are at now.

Background: The COVID-19 pandemic disrupted access to healthcare services in Canada, but little is known about the magnitude of unmet healthcare needs and characteristics associated with increased risk of unmet needs in the adult population. Objectives: First, to describe unmet healthcare needs, including COVID-19 testing access, and to evaluate the association of the social determinants of health (SDOH) and chronic conditions with unmet healthcare needs. Secondly, to evaluate the association between symptoms of depression and anxiety with unmet healthcare needs, and test if the interaction was modified by sex. Methods: The data of 23,972 adults who completed the Canadian Longitudinal Study on Aging COVID-19 Questionnaire Study exit survey (Sept.–Dec. 2020) was analyzed. Three outcomes were evaluated: 1) challenges accessing healthcare, 2) not going to a hospital or seeing a doctor when needed, 3) experiencing barriers to COVID-19 testing. For objective 1, a prospective cohort study was conducted. For objective 2, a cross-sectional study was conducted. RESULTS: Overall, 25% of adults in Canada reported challenges accessing healthcare, 8% did not go to a hospital or see a doctor when needed, and 4% experienced barriers to COVID-19 testing. Several SDOH, including sex, immigrant status, racial background, education and income, were associated with unmet needs. The odds of reporting all three outcomes declined with age. Pre-pandemic unmet needs were strongly associated with higher odds of all three outcomes, while the presence of chronic conditions was associated with higher odds of the first two outcomes. Symptoms of depression and anxiety were strongly associated with all three outcomes. Interaction with sex was found for the first outcome, with stronger associations in females. Conclusions: This thesis identified groups that experienced difficulties accessing healthcare services during the pandemic. Future research may assess consequences of unmet needs, evaluate mechanisms that cause unmet needs and determine ideal interventions. / Thesis / Master of Public Health (MPH) / The COVID-19 pandemic in Canada affected how individuals were able to access healthcare services. To understand which groups experienced a greater level of difficulties, we examined the experience of unmet healthcare needs during the first year of the pandemic using a sample of 23,972 adults that had completed the Canadian Longitudinal Study on Aging (CLSA) COVID-19 Questionnaire Study (Sept. – Dec. 2020). We found evidence that the experience of unmet healthcare needs varied by several sociodemographic characteristics, such as sex, immigrant status, racial background, education and income. Younger adults were more likely to report unmet needs. Individuals with chronic conditions and those had reported unmet healthcare needs prior to the pandemic were also more likely to report unmet needs during the pandemic. Individuals with symptoms of depression and anxiety were also more likely to report unmet healthcare needs. These results can be used to inform interventions that improve access to healthcare services for vulnerable groups.

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