Purpose: The threat of the COVID-19 pandemic persists despite concerted global efforts to contain it. So also is its impact on social entrepreneurs. One of the main questions being, what is the extent to which small businesses overcome the imminent economic recession amid the threat of COVID-19? Many small businesses have already closed operations due to the countrywide lockdown in India and the resultant cash flow constraints. The government has introduced loan guarantee schemes as a way of support, but it is not sufficient for operational expenses. This study examines the survival traits of positive deviance and social entrepreneurial roles that may be pertinent to women’s empowerment, concerning the challenges that have emerged from the pandemic. Methodology: Case study methodology was adopted, engaging Rosenblatt’s Transactional Theory to collect qualitative data, which are part of the narratives based on the experiences of a focus group within the social entrepreneurial venture, called Pipal Tree, while a descriptive approach was deployed to isolate and analyze the relevant survival traits, that is, leadership, multidimensional resourcefulness, altruism, innovation, norm-violation and labelling/stigmatization. Findings: The findings revealed that every trait—that is, leadership, multidimensional resourcefulness, altruism, innovation, norm-violation, and labelling/stigmatization—could potentially play an important role and contribute towards the sustainability of social entrepreneurs to empower women amidst the pandemic. The paper observed that ultimately this insight might be relevant to social entrepreneurs, managers and policymakers in developing effective survival strategies during the COVID-19 pandemic. Originality values: This is a conceptualization and empirically based study that engaged in primary data collection, analysis and interpretation supported with literature evidence. As well as insights on the literature and methodology development, its unique contributions also include conceptualizing the phenomenon and strategy development. Additionally, it promotes diversity and inclusivity, as well as highlighting inequality. Social implication/Practical values: This study can serve as a guide towards addressing social issues relating to global social entrepreneurship policy-making. As such, it would be a powerful tool for women empowerment, policymakers, not-for-profit organizations, civil society and social entrepreneurs in the post-COVID-19 global environment. Theoretical contributions: This study has added the literature to the existing theory relating to social deviance, social entrepreneurship and women empowerment, thereby advancing knowledge. Highlighting issues about how humanity responds to this strange new threat from the COVID-19 pandemic is critical to saving lives. The new knowledge gained will often equip social entrepreneurs to capture new ways of survival (innovative ways) in complex and new challenges to cope with post-COVID-19 socio-economic circumstances. These benefits gained may be beneficial not only in Jharkhand India but nationally as well as globally. The authors also made an addition to the definition of positive deviance. Practical contributions: The study contributes towards enabling social entrepreneurs to cope in uncertain situations, which is critical to survival most challenging or crises and not just in entrepreneurship—so in critical decision-making, problem-solving, diversity management, gender equity, human rights advancement through women empowerment, business setting and expansion, in helping weakness into strengths and ensuring a level playing ground and inclusivity. Women empowerment can be a positive strength in policy formulation and implementation processes. These kinds of reflections from the perspective of women are significant, relevant and valuable in a post-pandemic environment across the Jharkhand India region and are transferable elsewhere across the globe.

This study investigates the impact of governance variables on the earnings quality based on the industry the firm is in. it has been identified that earnings management have been practised differently by different industries. Most of the research under earnings management have focussed on holistic impacts of corporate governance variables on discretionary accruals while this study has categorised the firms based on what industry they fall on while identifying the impacts of the variables of corporate governance on discretionary accruals. Initially, this paper has studied the estimation of the value of discretionary accruals and identified that performance matched discretionary accruals as the best model as per the explanatory power of the model is higher than other models. Hence, the estimation of the earnings management has been calculated based on performance matched discretionary accruals in this research. This research has studied the impacts of the governance attributes on the earnings management categorising the firms based on the industry they are in; hence, the value of earnings management has been categorically separated; hereafter, the impact of the corporate governance factors on the value of categorically separated earnings management have been statistically analysed. This study has considered the descriptive study to compare the means, medians and standard deviations of the earnings management of various industries. Moreover, Pearson correlations and Spearman rank correlation have been used as a research tool to examine the correlation coefficients.

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Purpose: This research seeks to investigate methods of validating the Methodology model for Poverty Intervention (MMPI), as well as its efficacy. Design/Methodology: It is an exploratory longitudinal design that is based on previous empirical studies entitled ‘What the young people and community organisations perceives their support needs in Nigeria in tackling poverty’ and ‘How to sway policy makers, using social marketing techniques (SMT)?’ As part of a mixed methods research methodology, for the quantitative data, an instrument comprising a two-part, 31-item questionnaire was utilised. Part 1 is entitled, ‘You and Poverty Survey’ and Part 2 is entitled, ‘How to Ask Government Survey’. The interview schedule was also used in respect of the qualitative data and a discussion group methodology was adopted. The research participants for these studies were a sample-size of 1461consisting of randomly selected young people. Results/Findings: The findings revealed there appears to be an acute methodological validation limitation relating to these previous studies. The review showed that validation of the methodology is needed for global use. It was also found that validation could be best achieved using an additional independently collected dataset, overseen by a higher level of institution suitably experienced and qualified in poverty eradication or social policy formulation, such as The University of Oxford/United Nations development Programme(UNDP). Practical implications/conclusions: Poverty depicts a wide range of social challenges experienced daily, often beyond a person’s control. For example, inequality, social exclusion, deprivation, social disadvantages have emerged because of structural imbalances in society, and sometimes have devastating implications for vulnerable people in society: children, young people, women, minorities, people with disability, the elderly, and others.