Cogent Business & Management

2014 - 2024

Current editor(s): Len Tiu Wright and Tahir Nisar

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Volume 9, issue 1, 2022

Perceived benefits of training, individual readiness for change, and affective organizational commitment among employees of national jordanian banks pp. 1966866

Ayman Mansour, Hefin Rowlands, Jassim Ahmad Al-Gasawneh, Nawras M. Nusairat, Shaker Al-Qudah, Hosam Shrouf and Abdel Hakim Akhorshaideh

The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom pp. 1993556

Jerzy Gierusz, Katarzyna Kolesnik, Sylwia Silska-Gembka and Anna Zamojska

Entrepreneurial culture in educational institutions: A scoping review pp. 1997237

Essam Hussain Al-Lawati, Umar Haiyat Abdul Kohar and Ebi Shahrin Suleiman

Antecedents to purchase intention in virtual market space in India: an empirical investigation pp. 2003502

Smitha Nayak, Mendon Suhan, Raveendranath Nayak, Cristi Spulbar, Ramona Birau and Sangam Mahesh Gull

Examining gender differences in indigenous chicken commercialisation intent – evidence from North-Western Zambia pp. 2007745

Moffat Chawala, Bruce Mwiya, Juvenalis Tembo and Gillian Kabwe

There is time to be integrated: The relationship between SCM practices and organizational performance - The moderated role of competitive strategy pp. 2010305

Xhavit Islami and Marija Topuzovska Latkovikj

Corporate cultures and financial performance: The mediating role of firm innovation pp. 2010480

Prem Prasad Silwal

Effects of market orientation on farmer resilience and dairy farm performance in emerging economy pp. 2010481

Dickson Otieno Okello and Fahad Juma Luttah

Roles of religiosity in enhancing life satisfaction, ethical judgements and consumer loyalty pp. 2010482

Ho Phi Dinh, Phuong Van Nguyen, Thi Vu Anh Trinh and Mai Huong Nguyen

Does psychological work environment matter? Relationship between psychological climate reflecting individual perception of work environment and stress among public servants pp. 2010483

Vadym Mozgovoy

Is financial institutions’ stability of BRICS block responsive to uncertain dimensions? pp. 2010484

Rehan Aftab and Muhammad Naveed

Tactical issues in managing asymmetric supply chain relationships: Insights from case studies pp. 2010485

Shovella Santy Alrosjid, I. Nyoman Pujawan and Niniet Indah Arvitrida

Evaluation on e-marketing exposure practice to minimize the customers’ online shopping purchase regret pp. 2016039

Arlina Nurbaity Lubis, Prihatin Lumbanraja and Beby Kendida Hasibuan

Prioritising critical success factors of total quality management in autonomous driving business models: A comparison between Germany and China pp. 2016096

Zinan Wang and Reinhard Meckl

An exploratory examination of the influence of national culture on cross national diffusion: A case study on the MENA region pp. 2016554

Shihanah AlMutairi and Dorothy Yen

A model of quality assurance in primary education management. The case of Greece pp. 2016555

Gianna Kaplani and Kostas Zafiropoulos

Bibliometrix analysis of information sharing in social media pp. 2016556

Alhamzah F. Abbas, Ahmad Jusoh, Adaviah Mas’od, Ahmed H. Alsharif and Javed Ali

Linking academic self-initiated expatriate’s cultural intelligence to specific job outcomes: The enabling role of psychological capital pp. 2017546

Abdulrasheed Abdullah Aminullah, Asniza Yusuf, Farah Lina Azizan, Isyaku Salisu and Zulkafli Bin Mansor

Can liquidity explain dividends? pp. 2018906

Xuan Vinh Vo

The impact of corporate governance on firms’ value in an emerging country: The mediating role of corporate social responsibility and organisational identification pp. 2018907

Thanh Tiep Le and Van Kha Nguyen

Factors that influence cloud adoption in the public sector: The case of an emerging economy—Thailand pp. 2020202

Thadathibesra Phuthong

Measuring Tsunami Museum Visitor Satisfaction: An Importance Performance Map Analysis pp. 2020398

Cut Aprilia, Yusra Yusra and Ida Rosnita Ismail

The relationship between architecture, social, law and market in determine challenges of big data analysis for Malaysia SMEs pp. 2021835

Min-Hooi Chuah and Ramayah Thurusamry

Confirmation of a crisis leadership model and its effectiveness: Lessons from the COVID-19 pandemic pp. 2022824

Sreejith Balasubramanian and Cedwyn Fernandes

Mediating role of formalization of RM methods among the perceived business risk and organization performance pp. 2024116

Akmal Shahzad, Bushra Zulfiqar, Mumtaz Ali, Ayaz ul Haq, Maryam Sajjad and Ahmad Raza

Chief executive officer characteristics and discretionary accruals in an emerging economy pp. 2024117

Marwan Altarawneh, Rohami Shafie, Rokiah Ishak and Belal Ali Abdulraheem Ghaleb

Market reaction to the Covid-19 pandemic: Events study at stocks listed on LQ45 index pp. 2024979

Muhammad Yunus Kasim, Muslimin and I. Kadek Bellyoni Dwijaya

Impact of corporate social responsibility on customer loyalty: Evidence from the Vietnamese jewellery industry pp. 2025675

Ngoc Tu Tran

Estimating the production function for the Brazilian industrial sector: A Bayesian panel VAR approach pp. 2025752

Roberto Ivo Da Rocha Lima Filho

Pandemic outbreaks and food supply chains in developing countries: A case of COVID-19 in Zimbabwe pp. 2026188

Felix Chari, Ozwell Muzinda, Cawe Novukela and Bethuel Sibongiseni Ngcamu

An analysis of the effects of customer satisfaction and engagement on social media on repurchase intention in the hospitality industry pp. 2028331

Mohammed Majeed, Charles Asare, Alhassan Fatawu and Aidatu Abubakari

It’s mine, that’s why I speak: Destination brand psychological ownership as a mediator of the link between social media brand engagement and local residents’ voice behavior pp. 2031432

David Amani

The health belief model: Evaluating governmental public health messages on social media aimed at preventing a COVID-19 epidemic in Kuwait pp. 2031682

Rashed Alhaimer

Learning social entrepreneurship: Experiences of sociology students pp. 2032539

Basharat Hussain, Abdullah Zafar Sheikh and Tehniyat Fatima

Empirical nexus between Chinese investment under China–Pakistan Economic Corridor and economic growth: An ARDL approach pp. 2032911

Sabeeh Ullah, Shahzad Hussain, Budi Rustandi Kartawinata, Muhammad Zia and Rosa Fitriana

Factor affecting the implementation of responsibility accounting on firm performance – Empirical analysis of listed textile firms pp. 2032912

Van Tung Tran, Phat Cuong Ly, Ngoc Nguyen Thao Ngo, Phuong Hai Tran and Van Chien Nguyen

Does political issue matter in voting intention in Ghana? A political marketing perspective pp. 2034227

Zakari Bukari, Abu Bakar Abdul Hamid, Hishamuddin Md. Som, George Cudjoe Agbemabiese and Fidelis Quansah

Co-movement and causality dynamics linkages between conventional and Islamic stock indexes in Bangladesh: A wavelet analysis pp. 2034233

Mohammad Sahabuddin, Md. Farjin Hassan, Mosab I. Tabash, Mohammad Ahmad Al-Omari, Md. Kausar Alam and Fakir Tajul Islam

The impact of brand equity, status consumption, and brand trust on purchase intention of luxury brands pp. 2034234

Rehan Husain, Amna Ahmad and Bilal Mustafa Khan

Board meetings and bank performance in Africa pp. 2034235

Simms Mensah Kyei, Katarzyna Werner and Kingsley Opoku Appiah

Role of financial literacy in achieving financial inclusion: A review, synthesis and research agenda pp. 2034236

Falak Khan, Muhammad Ayub Siddiqui and Salma Imtiaz

Retaining skilled workers through motivation: The Malaysian case pp. 2034237

Hway-Boon Ong, Lee-Lee Chong, Shay-Wei Choon, Siow-Hooi Tan, Peik Foong Yeap and Kasuma Nurhazwani Mohd Hatta

The effects of live streaming attributes on consumer trust and shopping intentions for fashion clothing pp. 2034238

Earth Chandrruangphen, Nuttapol Assarut and Sukree Sinthupinyo

Consumers as co-creators in community-based tourism experience: Impacts on their motivation and satisfaction pp. 2034389

Austin Rong-Da Liang

Reimagining the tour operator industry in the post-pandemic period: Is the platform economy a cure or a poison? pp. 2034400

Kristína Pompurová, Ľubica Sebova and Petr Scholz

An empirical comparison between China and USA market on smartphone adoption pp. 2036309

Jong Seok Kim

Unfolding the ramifications of workplace bullying: An empirical justification of conservation of resource theory in telecommunication sector of Pakistan pp. 2038343

Muhammad Shaukat Malik and Shahzadi Sattar

The contribution of trust to academic knowledge sharing among academics in the Malaysian research institutions pp. 2038762

Yaser Mutahar, Mazen Mohammed Farea, Mohammed Abdulrab, Yaser Hasan Al-Mamary, Adel Abdulmhsen Alfalah and Mohieddin Grada

Influences of E-commerce Adoption on Sales performance among Agrochemical Input Dealers in the Ghanaian City pp. 2038763

Benjamin Nyarko, Nicholas Oppong Mensah, Kofi Agyenim Boateng and Anthony Donkor

The effects of online credible review on brand trust dimensions and willingness to buy: Evidence from Vietnam consumers pp. 2038840

Van Dat Tran, Minh Dung Nguyen and Lan Anh Lương

Value relevance and changes in accounting standards: A review of the IFRS adoption literature pp. 2039057

Japhet Imhanzenobe

Mediating role of employees’ intrinsic motivation and psychological safety in the relationship between abusive supervision and innovative behavior: An empirical test in IT sector of Pakistan pp. 2039087

Amanat Ali, Syeda Fatima Abbas, Muhammad Sajid Khattak, Muhammad Irfanullah Arfeen, Muhammad Azam Ishaque Chaudhary and Laiba Yousaf

Toward customer hyper-personalization experience — A data-driven approach pp. 2041384

J. M. Valdez Mendia and J. J. A. Flores-Cuautle

DETERMINANTS AFFECT MOBILE WALLET CONTINUOUS USAGE IN COVID 19 PANDEMIC: EVIDENCE FROM VIETNAM pp. 2041792

Huynh Thi Ngoc Ly, Nguyen Vinh Khuong and Tran Hung Son

Tourism development techniques in the urban master plan pp. 2042977

Abdol Aziz Shahraki

Data, attitudinal and organizational determinants of big data analytics systems use pp. 2043535

Charlie Chen, Hoon Seok Choi and Peter Ractham

Money supply, budget deficit and inflation dynamics in Ghana: An empirical investigation pp. 2043810

Emmanuel Duodu, Samuel Baidoo, Hadrat Yusif and Prince Boakye Frimpong

A panel analysis of corporate governance spillovers among the G7, BRICS, and GIIPS countries pp. 2044432

Jutamas Wongkantarakorn, Chaiyuth Padungsaksawasdi, Thanomsak Suwannoi and Tatre Jantarakolica

Antecedents of salesperson performance in information service industry: The role of guanxi, adaptive selling behaviors and customer orientation pp. 2044433

Thi-Thuy-Linh Nguyen, Xuan-Quynh Hoang, Pham Thi Lien, Thanh-Hang Pham and Hiep-Hung Pham

A literature review of franchisee performance: Insights for further research pp. 2044573

Thi Thao Hien Bui, Manimekalai Jambulingam and Muslim Amin

Impact of Covid-19 on firms’ performance: Empirical evidence from India pp. 2044593

Mohammed H. Alsamhi, Fuad A. Al-Ofairi, Najib H.S. Farhan, Waleed M. Al-ahdal and Ayesha Siddiqui

Non-performing loans and the lending channel of shock transmission across countries pp. 2046239

Hoang Tuan Dao and Taesu Kang

The moderating role of gender in the effect of self-monitoring personality trait on emotional labor strategies pp. 2046679

Sunday Samson Babalola and Chiyem Lucky Nwanzu

Tax education and fear-appealing messages: A grease or sand in the wheels of tax compliance? pp. 2049436

Alhassan Yusif Trawule, Samuel Gameli Gadzo, Holy Kwabla Kportorgbi and Richmond Sam-Quarm

Financial innovations and economic growth: Does financial inclusion play a mediating role? pp. 2049670

Daniel Domeher, Emmanuel Konadu-Yiadom and Godfred Aawaar

Is firms’ profitability affected by working capital management? A novel market-based evidence in Jordan pp. 2049671

Mohammed Zakaria Soda, Mohammed Hassan Makhlouf, Yazan Oroud and Rania Al Omari

Measuring Attitudes Toward Sponsor And Purchase Intention pp. 2049961

Dinh Toan Nguyen and Huy Thong Vu

Sentiments and perceptions after a privacy breach incident pp. 2050018

Chang Boon Lee, Hio Nam Io and Heng Tang

The financial reporting systems quality (FRSQ) and institutional investors: The case of an emerging market pp. 2050019

Adel Ali Al-Qadasi, Hamdan Amer Ali Al-Jaifi, Ahmed Hussein Al-Rassas and Ayad Ahmed Al-Qublani

Antecedents customer decision to visit Yogyakarta as special regions in Indonesia pp. 2050062

Andriani Kusumawati, Karisma Sri Rahayu and Endhar Wijaya Putra

Online retailers’ ethics and its effect on repurchase intention: The mediating role of perceived risk pp. 2051691

Fihartini Yuniarti, Helmi R. Arief, Hassan Meydia and Marty Oesman Yevis

The Impact of Covid-19 lockdown on Intention to Follow Preventive Measures in Vietnam: Integrated Protection Motivation Theory and Theory Planed Behavior pp. 2054502

Duc Trung Nguyen, Van Dat Tran and Abdul Ghafoor

Impact of ICT diffusion on the interaction of growth and its volatility: Evidence from cross-country analysis pp. 2054530

Thanh Phuc Nguyen, Thi Thu Hong Dinh, Tho Tran Ngoc and Trang Duong Thi Thuy

How servicescape unleash customer engagement behaviors through place attachment: an investigation in a non-Western context pp. 2055443

Sally Mohamed Amer and Soliman Atef Rakha

IT investment and corporate performance: Evidence from Malaysia pp. 2055906

Abdelkader Alghorbany, Ayoib Che-Ahmad and Salau Olarinoye Abdulmalik

Consumer usage intention of electronic wallets during the COVID-19 pandemic in Malaysia pp. 2056964

Adedapo Oluwaseyi Ojo, Olawole Fawehinmi, Oluwayomi Toyin Ojo, Chris Arasanmi and Christine Nya-Ling Tan

Female director in boardroom: Does it affect board compensation package and firm performance in Saudi Arabia? pp. 2057114

Siti Norwahida Shukeri and Faisal D Alfordy

Factors affecting the professional skepticism of independent auditors in Viet Nam pp. 2059043

Thu Trang Ta, Thanh Nga Doan, Duc Cuong Pham and Hoai Nam Tran

Organizational inclusion through interaction of work meaningfulness and servant leadership: An artificial neural network approach pp. 2059828

Omar Khalid Bhatti, Muhammad Irfan, Ali Osman Öztürk and Raj Maham

Earnings management and accounting performance of new firms listings: evidence from the Vietnamese stock market pp. 2060163

Anh Huu Nguyen and Chi Thi Duong

Board of directors characteristics affect commercial banks’ performance – evidence in Vietnam pp. 2060164

Nguyen Kim Quoc Trung

Effect of mid-roll video advertising value and perceived intrusiveness on Facebook viewers’ response: the mediating roles of attitude and word-of-mouth intention pp. 2062091

Jakkrit Thavorn, Puripat Trichob, Worasak Klongthong and Chittipa Ngamkroeckjoti

Minimum variance portfolio in ASEAN-6 stock markets diversification: A Vietnamese perspective pp. 2062909

Tri M Hoang

Understanding hedonic and utilitarian responses to product reviews on youtube and purchase intention pp. 2062910

Pantas H. Silaban, Andri Dayarana K. Silalahi, Edgar Octoyuda, Yuni Kartika Sitanggang, Lamtiur Hutabarat and Ade Irma Suryani Sitorus

Immersive experience and customer responses towards mobile augmented reality applications: The moderating role of technology anxiety pp. 2063778

Kim Nhan Vo, Angelina Nhat Hanh Le, Le Thanh Tam and Huong Ho Xuan

Institutional pressure and eco-innovation: The mediating role of green absorptive capacity and strategically environmental orientation among manufacturing SMEs in Egypt pp. 2064259

Khalid Mady, Muhammad Abi Sofian Abdul Halim, Khatijah Omar, Reda Shaker Abdelkareem and Mohamed Battour

A meta-analysis of risk taking and corporate performance pp. 2064263

Phuong My Thi Pham and Binh Thanh Thi Dao

The relationship between leadership style and turnover intention of nurses in the public hospitals of Jordan pp. 2064405

Omar Hamdan Mohammad Alkarabsheh, Amar Hisham Jaaffar, Pok Wei Fong, Dirar Abdelaziz Attallah Almaaitah and Zeinah Hamdan Mohammad Alkharabsheh

How coronavirus (COVID-19) pandemic thought concern affects employees’ work performance: evidence from real time survey pp. 2064707

Mahfoudh Hussein Mgammal, Ebrahim Mohammed Al-Matari and Barjoyai Bardai

Enhancing Patronage Intention on Online Fashion Industry in Indonesia: The Role of Value Co-Creation, Brand Image, and E-Service Quality pp. 2065790

Tantri Yanuar Rahmat Syah and Dora Olivia

Do green innovation and green competitive advantage mediate the effect of green marketing orientation on SMEs’ green marketing performance? pp. 2065948

Nuryakin Nuryakin and Tri Maryati

Human resource accounting disclosure among listed companies in Vietnam: An empirical study pp. 2067025

Duc Hieu Pham, Thi Huyen Chu, Thi Bich Ngoc Hoang and Thi Thu Thuy Lai

Impulse buying during flash sales in the online marketplace pp. 2068402

Saffanah Fausta Lamis, Putu Wuri Handayani and Widia Resti Fitriani

Low-income consumers’ disposition to use automated banking services pp. 2071099

Juan C. Correa, Silvana Dakduk, David van der Woude, Marithza Sandoval-Escobar and Rafael Lopez-Llamas

Gauging customers’ negative disconfirmation in online post-purchase behaviour: The moderating role of service recovery pp. 2072186

Muhammad Mazhar, Ding Hooi Ting, Amir Zaib Abbasi, Muhammad Aamir Nadeem and Haider Ali Abbasi

Mapping Islamic Bank Governance studies: a systematic literature review pp. 2072566

Idah Zuhroh

Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants pp. 2073628

Philipp Schröder

Will customers adopt last-mile drone delivery services? An analysis of drone delivery in the emerging market economy pp. 2074340

Charlie Chen, Steve Leon and Peter Ractham

Effects of trade logistics on international trade: A systematic literature review pp. 2074341

Yekini Ojenya Salawu, Seyed Mohammedreza Ghadiri and Mojeed Olayiwola Giwa

Value chain analysis of Garlic in LiboKemkem District: In the era of COVID-19, South Gondar Zone Amhara Region, Ethiopia pp. 2076298

Gedefaw Kindu Wubet

How do demographic and socioeconomic factors affect financial literacy and its variables? pp. 2077640

Vera Intanie Dewi

The mediating effects of sustainable growth rate: evidence from the perspective of Shariah-compliant companies pp. 2078131

Nur Ainna Ramli, Norfhadzilahwati Rahim, Fauzias Mat Nor and Ainulashikin Marzuki

Imported or locally made products? Building customers’ resilience to negative word of mouth (NWOM) about locally made products: Mediation of message quality in Tanzania pp. 2079168

Ismail Juma Ismail

The psychology of green entrepreneurship: Founder-driven development of green climate in small-scale companies pp. 2079245

Ingeborg Flagstad and Svein Åge Kjøs Johnsen

Sustainability disclosure: Impact of its extent and quality on value of listed firms in Nigeria pp. 2079393

N. G. Nwaigwe, G. N. Ofoegbu, N. O. Dibia and C. V. Nwaogwugwu

Corporate governance and Islamic bank accountability based on disclosure—a study on Islamic banks in Indonesia pp. 2080151

Hasan Mukhibad, Prabowo Yudo Jayanto, Trisni Suryarini and Bayu Bagas Hapsoro

The role of financial behavior in mediating the influence of socioeconomic characteristics and neurotic personality traits on financial satisfaction pp. 2080152

Khaira Amalia Fachrudin, Kashan Pirzada and Muhammad Faidhil Iman

Audit committee effectiveness, bank efficiency and risk-taking: Evidence in ASEAN countries pp. 2080622

Quang Khai Nguyen

Is real estate a real diversifier in Pakistan? An ARDL approach pp. 2082013

Hafsa Rasheed, Habib Ahmad, Attiya Javid and Idrees Khawaja

Relationship between sustainability reporting and firm’s value: Evidence from Vietnam pp. 2082014

Nguyen Van Linh, Dang Ngoc Hung and Ta Quang Binh

The effect of customer experience, customer satisfaction and word of mouth intention on customer loyalty: The moderating role of consumer demographics pp. 2082015

Wilbert Manyanga, Charles Makanyeza and Zororo Muranda

The key to success increasing customer satisfaction of SMEs product souvenir food pp. 2084897

Nofrizal, Nurhayani Lubis, Sucherly, Undang Juju, Arizal N and Wita Dwika Listihana

Investigating the relationship between brand experience, brand authenticity, brand equity, and customer satisfaction: Evidence from Vietnam pp. 2084968

Van- Dat Tran and Ngoc Truc Thao Nguyen

Online grocery shopping behavior during COVID-19 pandemic: An interdisciplinary explanation pp. 2084969

Kharabela Rout, Priti Ranjan Sahoo, Archana Bhuyan, Arvind Tripathy and Smrutirekha

Exploring qualitative data as predictors for M&A: Empirical analysis of target firms’ letters to shareholders pp. 2084970

Manolito E. Parungao, Adrian Galido, Maria Leah Suazo and Lovely A. Parungao

What makes Gen Y and Z feel stressed, anxious and interested in doing social tourism when pandemic? pp. 2084973

Rahmawati Rahmawati, Sri Langgeng Ratnasari, Tetra Hidayati, Ramadania Ramadania and Heru Kurnianto Tjahjono

Connection between accounting graduates’ competences and job performance: Mediating role of continuing professional development pp. 2084976

Joseph Tufuor Kwarteng and Maxmos Servoh

The interrelationships between bank profitability, bank stability and loan growth in Southeast Asia pp. 2084977

Dat T Nguyen and Tu DQ Le

Revisiting the role of audit and compensation ‘committees’ characteristics in the financial performance of the non-financial sector through the lens of the difference generalised method of moments pp. 2085365

Habib Ur Rahman and Asif Ali

External auditors’ trust and perceived quality of interactions pp. 2085366

Kwok Yip Cheung and Chung Yee Lai

Environmental Management Accounting (EMA) practices and plastic pollution control in selected food and beverage firms pp. 2085368

Smangele Nzama, Odunayo Magret Olarewaju, Omolola A Arise and Idris Ganiyu

Impact of omnichannel integration on Millennials’ purchase intention for fashion retailer pp. 2087460

Teerada Cattapan and Siwarit Pongsakornrungsilp

Board attributes and corporate social responsibility performance: evidence from Vietnam pp. 2087461

Ching-Chung Lin and Tran Phuoc Nguyen

Investment and financing behaviours in the financial crisis: The sustainable implications for SMEs pp. 2087462

Huan Huu Nguyen, Thanh Phuc Nguyen and Thi Xuan Huong Tram

Venture capital as innovative source of financing equity capital after the financial crisis in Spain pp. 2087463

Fauna Atta Frimpong, Ellis Kofi Akwaa-Sekyi, Frank Gyimah Sackey and Ramon Saladrigues Solé

Exploring the asymmetric effect of lending rate on economic growth in Ghana: Evidence from nonlinear autoregressive distributed lag model pp. 2087464

Opoku Adabor

Colonisation and accounting development in Sub-Saharan Africa pp. 2087465

Vincent Tawiah, Babajide Michael Oyewo, Lakshi Devi Boolaky Doorgakunt and Abdulrasheed Zakari

Adoption of Islamic microfinance in Indonesia an empirical investigation: an extension of the theory of planned behaviour pp. 2087466

Purwanto Purwanto, Irwan Abdullah, Abdul Ghofur, Shodiq Abdullah and Misbah Zulfa Elizabeth

Corporate Governance research in Ghana through bibliometric method: review of existing literature pp. 2088457

Isaac Francis Antwi, Carla Carvalho and Cecília Carmo

Targeting the very important buyers VIB: A cluster analysis approach pp. 2088458

Muhammad Aljukhadar and Sylvain Senecal

Interconnectedness of trust-commitment-export performance dimensions: A model of the contingent effect of calculative commitment pp. 2088461

AFM Jalal Ahamed and Fabrizio Noboa

Board characteristics and earnings management. Does firm size matter? pp. 2088573

Peter Nderitu Githaiga, Paul Muturi Kabete and Tirisa Caroline Bonareri

Virtual meetings experience in sports management organizations during the COVID-19 pandemic: A phenomenological inquiry pp. 2088636

Sid Terason, Jing Yang and Anuchit Kulwanich

The relationship between corporate social responsibility and firm performance: evidence from Jordan pp. 2088637

Moawiah Awad Alghizzawi, Mayada A. Youssef, Mohammed Abu Zraiq and Moataz Elmassri

Moving towards smart mobility: Factors influencing the intention of consumers to adopt the bus rapid transit (BRT) system pp. 2089393

R. Matubatuba and C.F. De Meyer-Heydenrych

The bidirectional relationship of tax aggressiveness and CSR: Evidence from Indonesia pp. 2090207

Ain Hajawiyah, Kiswanto Kiswanto, Trisni Suryarini, Heri Yanto and Atta Putra Harjanto

The ethical paradox in Islamic cooperatives: A lesson learned from scandalous fraud cases in Indonesia’s Baitul Maal Wat Tamwil pp. 2090208

Dian Rahajeng

The effects of accounting conservatism on investment decision: Evidence from listed companies in China pp. 2093484

Haixin Ma and Kyunbeom Jeong

Factors affecting the profitability of reinsurance companies in sub-Saharan Africa: Evidence from dynamic panel analysis pp. 2093485

Odunayo Magret Olarewaju and Thabiso Sthembiso Msomi

Corporate social responsibility internal as a predictor for motivation to serve, normative commitment, and adaptive performance among State-owned Enterprises’ employee pp. 2093486

Rudy M. Ramdhan, Alex Winarno, Daniel Kisahwan and Deni Hermana

Strategic management accounting practices in business: A systematic review of the literature and future research directions pp. 2093488

Nik Herda Nik Abdullah, Shamala Krishnan, Azliza Azrah Mohd Zakaria and Grace Morris

IFRS adoption and real earnings management in Bangladesh: The role of board characteristics pp. 2094587

Mohammad Tariq Hasan, Md. Kaium Hossain, Mohammad Sarwar Rekabder, Mohammad Shahansha Molla and Abu Sadat Muhammad Ashif

Determinants of debt maturity structure: Evidence in Vietnam pp. 2094588

Kim Quoc Trung Nguyen

Mapping the needs and challenges of SMEs: A focus on the city of Johannesburg entrepreneurship ecosystem pp. 2094589

Jabulile Msimango-Galawe and Buntu Majaja

The impact of diversification on bank stability in India pp. 2094590

Krishnan Chandramohan, CA Dipti Lunawat and CA Ajay Lunawat

Impacts of monetary policy transmission on bank performance and risk in the Vietnamese market: Does the Covid-19 pandemic matter? pp. 2094591

Huan Huu Nguyen, Thanh Phuc Nguyen and Anh Nguyen Tram Tran

Measuring innovative capability maturity model of trucking companies in Indonesia pp. 2094854

Kyatmaja Lookman, Nyoman Pujawan and Reny Nadlifatin

The effect of entrepreneurial orientation on innovation performance in the airport industry through learning orientation and strategic alignment pp. 2095887

Samer Ali Al-Shami, Ali Khalifa Mohamed Salim Alsuwaidi and Suriati Akmal

Does state ownership affect R&D investments? Evidence from China pp. 2095888

Ala’a Azzam and Salem Alhababsah

Understanding online purchase intention: the mediating role of attitude towards advertising pp. 2095950

Hai Ho Nguyen, Bang Nguyen-Viet, Yen Thi Hoang Nguyen and Tin Hoang Le

The impact of capital structure on bank profitability: evidence from Vietnam pp. 2096263

Nam Hai Pham, Tri M. Hoang and Nhung Thi Hong Pham

The informational role of aggregate accounting earnings and their components in predicting GDP growth – evidence from Korea pp. 2096800

Min-Ho Son and Kyunbeom Jeong

The role of the boards’ financial expertise in the investment dynamics of businesses in emerging markets pp. 2096804

Rehana Naheed, Sohail Rizwan, Muhammad Jawad and Munazza Naz

Transportation Mobile Applications Adoption Behavior Does Affect Overseas Residents' Life Satisfaction: Involvement as A Moderator pp. 2096998

Nargis Dewan, Md Billal Hossain, Gwi-Gon Kim, Anna Dunay and Csaba Bálint Illés

Earnings quality and financial flexibility: A moderating role of corporate governance pp. 2097620

Rashidul Islam, Ziaul Haque and Rehnuma Hoque Moutushi

Dynamic relationship between ownership structure and financial performance: a Saudi experience pp. 2098636

Ayman Hassan Bazhair and Mohammed Naif Alshareef

Institutional quality and credit growth: “Sand” or “grease” effect? Evidence from microfinance institutions pp. 2098637

Tilahun Aemiro Tehulu

Does green finance matter for environmental safety? empirical evidence from the atomic power states pp. 2098638

Rabia Ihsan, Sumayya Chughtai, Amna Shahzad and Shoaib Ali

The involvement of Ex-Military commissioners and the selection of industry specialist auditors pp. 2098639

Ilhamda Azis, Iman Harymawan and Mohammad Nasih

Isomorphism of integrated reporting’s sustainability embeddedness: evidence from Indonesian listed companies pp. 2099605

Imanda Firmantyas Putri Pertiwi, Hadri Kusuma, Kumala Hadi, Johan Arifin, Ika Yoga and Auliya Zakky Fahma

Factors influencing accounting research output in South Africa’s universities of technology pp. 2099607

Mzwandile Mbambo, Odunayo Olarewaju and Thabiso Sthembiso Msomi

An analytical study of equity derivatives traded on the NSE of India pp. 2100616

Parizad Phiroze Dungore, Kulbir Singh and Rajesh Pai

Gender diversity and earnings management behaviours in an emerging market: a comparison between regression analysis and FSQCA pp. 2101243

Le Huu Tuan Anh and Nguyen Vinh Khuong

The impacts of digital transformation on data-based ethical decision-making and environmental performance in Vietnamese manufacturing firms: The moderating role of organizational mindfulness pp. 2101315

Nguyen Phong Nguyen and Tu Thanh Hoai

Corporate governance and the performance of manufacturing firms in Ghana: Does ownership structure matter? pp. 2101323

Beatrice Sarpong-Danquah, Kwasi Oko-Bensa-Agyekum and Emmanuel Opoku

Academic interest determines the academic performance of undergraduate accounting students: Multinomial logit evidence pp. 2101326

Agoestina Mappadang, Khusaini Khusaini, Melan Sinaga and Elizabeth Elizabeth

Developing rules of thumb for the financial conditions of city livability: a study of municipal governments in Indonesia pp. 2101327

Irwan Taufiq Ritonga and Vogy Gautama Buanaputra

Households’ saving pattern and behaviour in East Africa pp. 2101418

Josephat Lotto

Ethically minded consumer behavior of Generation Z in Vietnam: The impact of socialization agents and environmental concern pp. 2102124

Tri D. Le, Hoang Duc Tran and Thi Que Huong Hoang

Modeling the implications of internal audit effectiveness on value for money and sustainable procurement performance: An application of structural equation modeling pp. 2102127

Appiah Michael Karikari, Paul Kwaku Tettevi, Newman Amaning, Emmanuel Opoku Ware and Charles Kwarteng

Corporate entrepreneurship and employees’ competencies: Do employees’ perceived feasibility and desirability matter? pp. 2102129

Abigail Padi, Wilberforce Owusu Ansah and Mahmoud Abdulai Mahmoud

Understanding e-commerce customer behaviors to use drone delivery services: A privacy calculus view pp. 2102791

Wei Xie, Charlie Chen and Juthamon Sithipolvanichgul

Understanding effective factors affecting brand equity pp. 2104431

Bhumiphat Gilitwala and Amit Kumar Nag

Does involvement matter in S-Commerce? The integrated role of emotion to explain satisfaction and loyalty in S-commerce for low vs high involvement products pp. 2104439

Panitharn Juntongjin

The work characteristics and social distancing at the manufacturing workplace pp. 2104454

Keisuke Kokubun

Demographic and job satisfaction variables influencing academic staffs’ turnover intention in Debre Berhan University, Ethiopia pp. 2105038

Abebe Getaneh Kebede and Abebaw Hailu Fikire

The effect of digital marketing transformation trends on consumers’ purchase intention in B2B businesses: The moderating role of brand awareness pp. 2105285

Nguyen Ngoc Hien and Tran Nguyen Huynh Nhu

Relationship between individual characteristics, neurotic personality, personal financial distress, and financial behavior pp. 2105565

Khaira Amalia Fachrudin and Siti Latifah

Corporate risk disclosure: A systematic literature review and future research agenda pp. 2105569

Erastus Mbithi, Tankiso Moloi and David Wangombe

Governance practices and corporate performance: Assessing the competence of principal-based guidelines pp. 2105570

Marwan Mansour, Hafiza Aishah Hashim, Zalailah Salleh, Waleed M. Al-ahdal, Faozi A. Almaqtari and Murad Abdulsalam Qamhan

Sustainable consumption – examining the environmental and health awareness of students at the University of Debrecen pp. 2105572

Andrea Bauerné Gáthy, Angéla Kovácsné Soltész and István Szűcs

The influence of transformational leadership on organizational sustainability in the context of industry 4.0: Mediating role of innovative performance pp. 2105575

Aemin Nasir, Nazlina Zakaria and Rushami Zien Yusoff

Moderating role of transformational leadership in the relationship between work conflict and employee performance pp. 2105578

Budhi Haryanto, Anastasia Riani Suprapti, Asep Taufik and Rakotoarisoa Maminirina Fenitra

A comparative study of generations X, Y, Z in food purchasing behavior: the relationships among customer value, satisfaction, and Ewom pp. 2105585

Wahyuningsih, Hanny Nasution, Yulia Hendri Yeni and Ratna Roostika

Is government contract a driver of trade credit? The moderating role of bargaining power, financial and institutional constraints pp. 2107743

Tran Manh Ha, Thang Doan, Luong Van Dat, Do Phu Dong and Nguyen Thi Hong Hai

Corporate governance and earnings management struggles: responses to adapt a modern capital mobilisation in the transitional economy pp. 2108216

Thi Bich Chi Pham, Ha Linh Nguyen, Thi Minh Thu Vu and Van Tu Truong

Customer satisfaction indicators in transportation and distribution factors of online shopping company pp. 2108217

Thanyaphat Muangpan

Understanding knowledge management strategies in institutions of higher learning and the corporate world: A systematic review pp. 2108218

Nasir Koranteng Asiedu, Mercy Abah and De-Graft Johnson Dei

The impact of market orientation on new product performance through product launch quality: A resource-based view pp. 2108220

Farbod Fakhreddin and Pantea Foroudi

Supplier development and public procurement performance: Does contract management difficulty matter? pp. 2108224

Ismail Abdi Changalima, Alban Dismas Mchopa and Ismail Juma Ismail

Linkage between financial inclusion and Indonesian welfare: a recent evidence pp. 2108299

Paidi Hidayat and Raina Linda Sari

Customer experience and commitment on eWOM and revisit intention: A case of Taladtongchom Thailand pp. 2108584

Wanwisa Paisri, Chutima Ruanguttamanun and Narissara Sujchaphong

Work pressure, job satisfaction and auditor turnover: Evidence from Vietnam pp. 2110644

Quoc Thuan Pham, Thi Giang Tan Tran, Thi Ngoc Bich Pham and Luan Ta

Evaluation of the impact of the pay gap on performance - A study of dual system banking pp. 2110646

S Martono, Fachrurrozie Fachrurrozie, Hasan Mukhibad, Ahmad Nurkhin and Kusumantoro Kusumantoro

The roles of accountability and transparency on public trust in the village governments: The intervening role of COVID-19 handling services quality pp. 2110648

Suryo Pratolo, Hafiez Sofyani and Ririn Wulan Maulidini

Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective pp. 2110724

Asep Heri Hermanto, Nila Armelia Windasari and Mustika Sufiati Purwanegara

Social impact as corporate strategy: responsibility and opportunity pp. 2111035

Brian Bolton and Jung Park

Entrepreneurs’ competencies and sustainability of small and medium enterprises in Tanzania. A mediating effect of entrepreneurial innovations pp. 2111036

Ismail Juma Ismail

Board of directors turnover with new board chairs in family firms pp. 2111843

Jung Park and Brian Bolton

Tax amnesty and taxpayers’ noncompliant behaviour: evidence from Indonesia pp. 2111844

Siti Nuryanah and Gunawan Gunawan

Textual attributes on integrated reporting quality: Evidence in Asia and Europe pp. 2111848

Wiwik Supratiwi, Dian Agustia, Wiwiek Dianawati and Tota Panggabean

Threshold effects of fiscal decentralization on income inequality: Evidence from Vietnam pp. 2111851

Nguyen Thanh Hung and Thanh Su

The relationship between new product creativity components and purchase intention and the mediating impact of perceived values: a study of consumers in Ho Chi Minh city pp. 2112357

Tho Phuoc Vo, Mai Dong Tran and Thi Minh Chau Ly

Fintech credit, credit information sharing and bank stability: some international evidence pp. 2112527

Nguyen Thanh Liem, Tran Hung Son, Ho Huu Tin and Nguyen Thi Canh

The role of supervisory mechanisms in improving financial reporting quality by Vietnam public non-business unit pp. 2112538

Quoc Thuan Pham, Thi Hanh Dung Truong, Xuan Thuy Ho and Quoc Thinh Nguyen

Economic freedom on bank stability and risk-taking in emerging economy: Indonesian case study pp. 2112816

Felisitas Defung and Rizky Yudaruddin

The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations pp. 2112819

Khaled Eriej Aburisheh, Ahmad Abdelrahim Dahiyat, Walid Omar Owais, Ayman Mohammad Al Shanti and Laith Akram AlQudah

Social capital and cost of debt in Vietnamese household businesses pp. 2112820

Phuoc Vu Ha and Hong Hanh Huynh

The perceptions of external auditors on the relationship between audit fees and audit quality pp. 2113203

Hasan Mansur, Abdul Aziz Abdul Rahman, Abdelrhman Meero and Ahmad Shatnawi

How difficult is to understand the extended audit report? pp. 2113494

Laura Parte, María-Del-Mar Camacho-Miñano, María-Jesús Segovia-Vargas and Yolanda Pérez-Pérez

Corporate social responsibility and earning management: Evidence from listed Vietnamese companies pp. 2114303

Ngoc Mai Tran, Manh Ha Tran and Thuy Duong Phan

The non-linear impact of financial leverage on cash holdings: Empirical evidence from Vietnam pp. 2114304

Hung Phan Tran Minh, Kim Nguyen Thi and Loan Pham Thi Be

The impact of demographic factors of clients’ attitudes and their intentions to use FinTech services on the banking sector in the least developed countries pp. 2114305

Hussein Ahmed Alshari and M. A. Lokhande

The influence of exogenous factors on risk perception amongst insurance policyholders pp. 2114306

Yvonne Makalani, Suné Ferreira-Schenk and Zandri Dickason-Koekemoer

Impact of corporate governance on dividend policy: A systematic literature review of last two decades pp. 2114308

Debadatta Das Mohapatra and Pradiptarathi Panda

The influence of audit committee characteristics on the ethical disclosure of sharia compliant companies pp. 2115220

Peni Nugraheni, Syed Musa Alhabshi and Romzie Rosman

Tax Revenue And Economic Growth In Nigeria pp. 2115282

Ayeni Olasubomi Adefolake and Cordelia Onyinyechi Omodero

Analysis of business behavior and HRM perspectives on post-COVID-19 SME business sustainability pp. 2115621

Nuraini Asriati, S. Syamsuri, Munawar Thoharudin, Sandra Fitria Wardani and Aditya Halim Perdana Kusuma Putra

Entrepreneurial competencies and performance of Ugandan SMEs: the mediating role of firm capabilities pp. 2115622

Moses Kisame Kisubi, Francis Aruo, Aziz Wakibi, Veronica Mukyala and Kassim Ssenyange

The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness pp. 2115731

Mohannad Obeid Al Shbail, Hashem Alshurafat, Husam Ananzeh and Tareq O Bani-Khalid

The role of earning management as a mediator of the effect of the facial width to height ratio CEOs on leverage pp. 2115733

Heru Tjaraka, Widi Hidayat and Rusdiyanto Rusdiyanto

A review of COVID-19 related research in accounting pp. 2116798

Iman Harymawan and Nadia Klarita Rahayu

Are government directors a blessing for actual performance or overvalued by the market? Evidence from China pp. 2116799

Yu Wang, Xiaoying Chang and Shanshan Wang

The effect of application of standard audit hour on audit quality under external audit law – Evidence from Korea pp. 2116800

Kyong-Yong Kim and Kyunbeom Jeong

How do work characteristics affect job performance? An investigation in Vietnam pp. 2116801

Pham Thu Trang

The willingness to voluntarily apply international financial reporting standards in Vietnam: Empirical evidence from listed parent companies pp. 2116802

Thu Hien Nguyen

Accountants in Africa and the evolving fourth industrial revolution (4IR): Towards a competency framework pp. 2117153

Rangarirai Mbizi, Obert Sifile, Faustin Gasheja, Daniel Twesige, Edson Gwangava, Shepard Makurumidize, Kudzanai Matowanyika, Shakemore Chinofunga and Kalisa Sunday

Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia pp. 2117161

Dwi Ratmono and Frendy

Does Indian real estate regulation protect urban homebuyers? policy implications pp. 2117164

Neelam Chawla and Basanta Kumar

Financial factors influencing environmental, social and governance ratings of public listed companies in Bursa Malaysia pp. 2118207

Md. Mahmudul Alam, Yasmin Mohamad Tahir, Abdulazeez Y. H. Saif-Alyousfi, Wanamina Bostan Ali, Ruhaini Muda and Sabariah Nordin

An analysis of external and internal auditors’ use of ISA 240 red flags: The impact of auditors’ estimation of fraud pervasiveness pp. 2118209

Ahmed Abdullah Saad Al-Dhubaibi and Hussein Hussein Hamood Sharaf-Addin

Does authentic leadership influences performance of individuals in presence of trust and leader member exchange: an evidence from health care sector pp. 2119539

Hafiz Ghufran Ali Khan, Muhammad Anwar Khan, Muhammad Iftikhar Ali, Sultan Salem, Sobia Rashid and Hafsah Zahur

The impact of a male CEO’S facial masculinity on leverage pp. 2119540

Nur Fadjrih Asyik, Muchlis Muchlis, Ikhsan Budi Riharjo and Rusdiyanto Rusdiyanto

Does leverage fit non-performing loans in the COVID-19 pandemic – evidence from the Vietnamese banking system pp. 2119675

Nguyen Kim Quoc Trung

Impact of income diversification on the default risk of Vietnamese commercial banks in the context of the COVID-19 pandemic pp. 2119679

Thanh Tam Le, Quynh Anh Nguyen, Thi Minh Ngoc Vu, Minh Phuong Do and Manh Dung Tran

Market performance and volatility during the Covid-19 pandemic in Vietnam: A sector-based analysis pp. 2119681

Ngoc Hong Nguyen, Nam Thanh Vu, Quan Tran, Thao Tran and Duc Hong Vo

CEO characteristics and disability employment of listed firms. Evidence from India pp. 2119826

Kofi Mintah Oware and Gilbert K. Amoako

Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies pp. 2119827

Hong Hanh Ha

What do you see and what do you recall?: Using eye tracking to understand product placement pp. 2120263

Jittima Kongmanon and Phallapa Petison

Causes of country-specific effect related to the value relevance of cash flows and earnings: evidence from France, Germany, Italy and Spain pp. 2121225

Mariano Gonzalez Sanchez, Eva M. Ibáñez Jiménez and Ana Isabel Segovia San Juan

Cash flow and financial distress of private listed enterprises on the Vietnam stock market: A quantile regression approach pp. 2121237

Thuy Duong Phan, Thi Thanh Hoang and Ngoc Mai Tran

Unveiling living dead: characteristics and consequences of zombie firms pp. 2121240

Sadia Rashid, Kanwal Iqbal Khan, Adeel Nasir and Tayyiba Rashid

Appraisal study on board diversity: Review and agenda for future research pp. 2121241

Mahfoudh Hussein Mgammal

Does board capital improve climate change disclosures? pp. 2121242

Cindy Nathalia and Doddy Setiawan

Integrate the adoption and readiness of digital technologies amongst accounting professionals towards the fourth industrial revolution pp. 2122160

Sellywati Mohd Faizal, Nahariah Jaffar and Azleen Shabrina Mohd nor

Stock market participation in less developed countries: a perception-based evidence from Uganda pp. 2122161

Zainabu Tumwebaze, Laura Orobia, Juma Bananuka, Caroline Bonareri Tirisa and Aminah Balunywa

The inefficacy of accrual accounting in public sector performance management: Evidence from an emerging market pp. 2122162

Heru Fahlevi, Irsyadillah Irsyadillah, Imam Arafat and Muhammad Ichsan Adnan

Employee-friendly practices and corporate financial performance: Evidence from a frontier market pp. 2122163

Duc Nguyen Nguyen, Quang Thai Truong, Nhat Thien Tran and Thuy T. Dang

Aggregate earnings-returns relation: insights from REITs pp. 2122329

Ijaz Ali

The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness pp. 2122333

Nanik Sri Utaminingsih, Dini Kurniasih, Maylia Pramono Sari and Monica Rahardian Ary Helmina

Board of directors’ gender diversity and intellectual capital efficiency: the role of international authorisation pp. 2122802

Wasiu Abiodun Sanyaolu, Anthony Abiodun Eniola, Kenzhin Zhaxat, Kanbibi Nursapina, T.K. Kuangaliyeva and Jimoh Odunayo

Systematic review of the barriers to social enterprise performance using an institutional framework pp. 2124592

Yusuf Iskandar, Joeliaty Joeliaty, Umi Kaltum and Hilmiana Hilmiana

CEO power, innovative investment and family board involvement: An empirical study of Chinese family SMEs pp. 2124593

Kaiyang Sun

Bibliometrics of social entrepreneurship research: Cocitation and bibliographic coupling analyses pp. 2124594

Luc Phan Tan

Co-movement of cryptocurrencies and African stock returns: A multiresolution analysis pp. 2124595

Seyram Pearl Kumah, Jones Odei-Mensah and Richmell Baaba Amanamah

Drivers of capital inflow: Does global uncertainty matter? pp. 2124596

Kazeem Abimbola Sanusi and Forget Kapingura

The dynamic relationship between bank risk and corporate governance in Africa pp. 2124597

Simms Mensah Kyei, Nereida Polovina and Seyram Pearl Kumah

Determinants of information users in local public accounting pp. 2124599

Syed Raziuddin Ahmad, Raj Bahadur Sharma, Ijaz Ali, Asif Baig and Imran Ahmad Khan

Organizational justice and employee in-role performance nexus: a dual theory perspective pp. 2124602

Shabir Hyder, Muhammad Imran Malik, Saddam Hussain, Memoona Tasneem, Muhammad Kaleem and Adeel Saqib

Green human resource management and pro-environmental behaviour nexus with the lens of AMO theory pp. 2124603

Tabeer Iftikar, Saddam Hussain, Muhammad Imran Malik, Shabir Hyder, Muhammad Kaleem and Adeel Saqib

Valued added taxation and industrial sector productivity: a granger causality approach pp. 2126120

Cordelia Onyinyechi Omodero and Sylvester Eriabie

Corporate governance and non-performing loans: The mediating role of financial performance pp. 2126123

Indri Kartika, Sri Sulistyowati, Budi Septiawan and Maya Indriastuti

The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong pp. 2126124

Kwok Yip Cheung and Chi Veng Chung

Assessing the dimension and quality of the compassionate leadership measurement model pp. 2127190

Watusiri Chaiprasit and Idsaratt Rinthaisong

The Effect of Formal Performance Evaluation and Intrinsic Religiosity on Trust pp. 2127191

Lina, Mahfud Sholihin, Slamet Sugiri and Wuri Handayani

Foreign direct investment and economic growth: The role of financial development pp. 2127193

My-Linh Thi Nguyen

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise pp. 2127194

Hussaini Bala, Waqar Ahmad, Ghousia Khatoon and Abubakar Balarabe Karaye

The dynamics of ethical climate: mediating effects of ethical leadership and workplace pressures on organisational citizenship behaviour pp. 2128250

O Sookdawoor and A Grobler

The role of B2B marketing strategy, ICT B2B marketing support, and service quality in market orientation – Performance relationship: evidence from three European countries pp. 2128252

Gregor Jagodič and Borut Milfelner

A measurement of quality costs in industrial organizations pp. 2128253

Riyadh Y. Alsada and Yathish Kumar

Effect of profitability, audit committee, company size, activity, and board of directors on sustainability pp. 2129354

Nawang Kalbuana, Kusiyah Kusiyah, Supriatiningsih Supriatiningsih, Roy Budiharjo, Triyani Budyastuti and Rusdiyanto Rusdiyanto

The impact of product market competition on firm performance through the mediating of corporate governance index: empirical of listed companies in Vietnam pp. 2129356

Thach Xuan Ha and Thu Thi Tran

Real earnings management and capital structure: Does environmental, social and governance (ESG) performance matter? pp. 2130134

Yusuf Adeneye and Ines Kammoun

Influence of country governance factors and national culture on corporate sustainability practice: an inter-Country study pp. 2130149

Grace Oyeyemi Ogundajo, Rufus Ishola Akintoye, Oluwatobi Abiola, Ayodeji Ajibade, Moses Ifayemi Olayinka and Abolade Akintola

Nexus between Governance and Economic Growth: Learning from Saudi Arabia pp. 2130157

Mamdouh Abdulaziz Sa Al-Faryan and Nikhil Shil

Determinants of Auditors Ability in Fraud Detection pp. 2130165

Wahidahwati Wahidahwati and Nur Fadjrih Asyik

Workplace Support and Service - Oriented Organisational Citizenship Behaviour: The Mediating Role Of Psychological Empowerment And Affective Commitment pp. 2131984

Nguyen Le-Hoang Long, Nguyen Thi-Thu Huong and Ho Viet–Anh

Theoretical foundations of real estate market behavior pp. 2132590

Truong Hong Trinh

Impact of income diversification on the business performance of Vietnamese commercial banks pp. 2132592

Duong Thuy Phan, Trong Tai Nguyen and Thi Thanh Hoang

Central Bank Governor Turnover And Inflation In Zambia:Using Complex Wavelets for a Clearer Picture pp. 2132610

Andrew Phiri

Willingness to participate in a cocoa pension scheme in Ghana: An application of discrete choice experiment pp. 2132611

Richard Kwasi Bannor, Helena Oppong-Kyeremeh, Bismark Amfo, John K.M. Kuwornu, Edward Martey, Samuel Kwabena Chaa Kyire, Daniel Okorley and Lydia Nkansah

Online social anxiety and mobile instant messaging adoption and continuance usage intention: How does it relate to social, technical, and mobility factors? pp. 2133632

Charlie Chen, Shanshan Lou and Laddawan Kaewkitipong

The impact of user emotions on intentions to continue using online food delivery applications: the influence of application quality attributes pp. 2133797

Putu Wuri Handayani, Safa Fathya Azzizah and Audrey Annisa

Accounting transparencies and audit fees of auditor-designated mutual savings banks in Korea pp. 2135203

Hyoun Song and Kyunbeom Jeong

An investigation into factors affecting corporate risk management in ASEAN-4 Countries pp. 2135204

Abdul Ghofar, Muhammad Muhammad, Amran Rasli, Dwi Narullia and Silvi Asna Prestianawati

Do effective audit committees, gender-diverse boards, and corruption controls influence the voluntary disclosures of Asian banks? The moderating role of directors’ experience pp. 2135205

Muhammad Arsalan Hashmi, Abdullah, Rayenda Brahmana, Talat Ansari and Muhammad Amin Hasan

The mediating role of the management accounting information system in the relationship between innovation strategy and financial performance in the Jordanian industrial companies pp. 2135206

Qais Yaser Saleh and Munther Barakat Al-Nimer

Exploration of themes based twitter data in fraud-forensic accounting studies pp. 2135207

A. A. G. S. Utama and Basuki Basuki

The impact of related party transactions on firm value in Indonesia: moderating role of good corporate governance pp. 2135208

Anita Abigail and Christiana Dharmastuti

The Effect of foreign direct investment on structural change in developing countries: an examination of the labor productivity dimension pp. 2135209

Ezo Emako, Seid Nuru and Mesfin Menza

Financial reporting quality of financial institutions: Literature review pp. 2135210

Ahmed Mahdi Sahi, Alaa Mahdi Sahi, Alhamzah F. Abbas and Saleh F. A. Khatib

Impact of cash flow on earnings management in Jordan pp. 2135211

Khaled Eriej Aburisheh, Ahmad Abdelrahim Dahiyat and Walid Omar Owais

Consumers’ buying intention towards healthy foods during the COVID-19 pandemic in an emerging economy pp. 2135212

Syed Shah Alam, Cheng-Kun Wang, Chieh-Yu Lin, Mohammad Masukujjaman and Yi-Hui Ho

Impact of environmental, social, governance, and corporate social responsibility factors on firm’s marketing expenses and firm value: A panel study of US companies pp. 2135214

Nermain Al-Issa, Audil Rashid Khaki, Ammar Jreisat, Somar Al-Mohamad, Dina Fahl and Emira Limani

The South African social enterprises’ strategies to guard against mission drift when faced with tensions from the funders pp. 2135215

Sizakele Nkabinde and Anastacia Mamabolo

Momentum strategies and market state in Moroccan industries pp. 2135217

Omar K. Gharaibeh, Buthiena Kharabsheh and Ali Z. Al-Quran

Financial development and monetary policy transmission in a multiple-tool regime: The case of Vietnamese commercial banks pp. 2135218

Thanh Phuc Nguyen, Thi Thu Hong Dinh and Ngoc Tho Tran

The mediating role of employee ambidexterity in the relationship between high-performance work system and employee work performance: An empirical evidence from ethio-telecom pp. 2135220

Amare Werku Ijigu, Abebe Ejigu Alemu and Abdurezak Mohammed Kuhil

When luxury goes digital: does digital marketing moderate multi-level luxury values and consumer luxury brand-related behavior? pp. 2135221

Shahzad Ahmad Khan, Ibrahim Rashid Al Shamsi, Taufiq Hail Ghila and Mahwish Anjam

Analyzing the value chain for vegetables in the North-Eastern part of Bangladesh pp. 2135222

Md. Mostafizur Rahman, Swarup Barua, Deyi Zhou, Teng Li and Md. Shaikh Farid

An assessment of management skills on capital budgeting planning and practices: evidence from the small and medium enterprise sector pp. 2136481

Naresh Nunden, Sharanam Abbana, Ferina Marimuthu and Naresh Sentoo

How do customer anxiety levels impact relationship marketing in electronic commerce? pp. 2136928

Bui Thanh Khoa and Tran Trong Huynh

The relationships between Big-Five personality traits and social entrepreneurship intention pp. 2137950

Phan Tan Luc

Factors affecting satisfaction and intention to repurchase retail banking services in Vietnam pp. 2137952

Dao Cam Thuy and Nguyen Ngoc Quang

Entrepreneurship education in TVET institutions and entrepreneurial intentions of female students in Ghana: the social support factor pp. 2137954

Abigail Padi, Prof. Smile Dzisi and Prof. John Frank Eshun

Earnings quality determinants in the Jordanian service sector (The financial crisis during Corona crisis) pp. 2137955

Mohammad Ahmad Alqam, Walid Omar Owais, Haitham Yousef Ali and Yaser Mohd Hamshari

Liquidity, corporate governance and firm performance: A meta-analysis pp. 2137960

Ngoc Phuong Anh Nguyen and Thi Thanh Binh Dao

Attributes of female directors and accruals-based earnings management pp. 2139212

Hany Elzahar, Alaa Zalata and Marwa Hassaan

IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria’s development banks pp. 2139213

Ayodeji T. Ajibade, Nelson Okutu, Folorunsho Akande, Jerry D. Kwarbai, Ifayemi M. Olayinka and Ayooluwa Olotu

Determinants of non-performing loans in North Macedonia pp. 2140488

Petros Golitsis, Khurshid Khudoykulov and Savica Palanov

Earnings quality and the cost of debt: A case study of Vietnam pp. 2140489

Thuy Van Vu Thi, Hung Dang Ngoc, Tram Nguyen Ngoc and Hoang Anh Le

Credit expansion and financial sustainability of microfinance institutions: A generalized method of moments panel data analysis pp. 2140490

Tilahun Aemiro Tehulu

The role of research & development as mediating the effect of male CEO masculinity face on earnings management: evidence from Indonesia pp. 2140491

Indra Prasetyo, Nabilah Aliyyah, Esa Wahyu Endarti, Rusdiyanto Rusdiyanto and Aulia Rahmawati

The impact of product image, CSR and green marketing in organic food purchase intention: Mediation roles of corporate reputation pp. 2140744

Lakkana Hengboriboon, Phaninee Naruetharadol, Chavis Ketkeaw and Nathatenee Gebsombut

The circularity of the business model and the performance of bioeconomy firms: An interactionist business-environment model pp. 2140745

Alberto Alcalde-Calonge, Pablo Ruiz-Palomino and Francisco José Sáez-Martínez

How does transformational leadership influence on the performance of public service organizations in a developing country? The interventional roles of NPM cultural orientations pp. 2140746

Thao Hong Phuong Chau, Yen Thi Tran and Truc Dinh Le

Corporate governance and firm innovation: Evidence from indigenous oil firms in Sub-Saharan Africa pp. 2140747

Ekom Etim Akpan, Mamdouh Abdulaziz Sa Al-Faryan and Jeremiah Favour Iromaka

Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam pp. 2141089

Thu Hien Nguyen

Threshold effect of working capital management on firm profitability: evidence from Vietnam pp. 2141090

Nguyen Thanh Hung and Thanh Su

The impact of audit committee characteristics on audit fees; evidence from Ghana pp. 2141091

Millicent Selase Afenya, Benedict Arthur, Williams Kwarteng and Pious Opoku

Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia pp. 2141092

Fuad Fuad, Agung Juliarto, Andrian Budi Prasetyo and Ali Riza Fahlevi

Do corporate governance and top management team diversity have a financial impact among financial sector? A further analysis pp. 2141093

Ebrahim Mohammed Al-Matari

Impact of fintech over consumer experience and loyalty intentions: an empirical study on Jordanian Islamic Banks pp. 2141098

Ibrahim Radwan Alnsour

Examining customer purchase decision towards battery electric vehicles in Vietnam market: A combination of self-interested and pro-environmental approach pp. 2141671

Trong Truong Hoang, Thu Huong Pham and Thi Minh Hien Vu

Fostering employability through mediation of protégé career self-efficacy of Pakistani bankers pp. 2141672

Muhammad Shaukat Malik and Muhammad Kashif Nawaz

Discovering panic purchasing behavior during the COVID-19 pandemic from the perspective of underdeveloped countries pp. 2141947

Muhammad Jawad, Sohail Rizwan, Saba Ahmed, Haris Bin Khalid and Munazza Naz

The Effect of Profitability, Board Size, Woman on Boards, and Political Connection on Financial Distress Conditions pp. 2142997

Nawang Kalbuana, Muhamad Taqi, Lia Uzliawati and Dadan Ramdhani

Feeling of safety: A new important factor influencing consumers? pp. 2143007

Lenka Veselovská, Lucia Hudáková and Lucia Bartková

The effect of supply chain integration, management commitment and supply chain challenges on non-profit organizations performance: Empirical evidence from Afghanistan pp. 2143008

Sayed Momin Hashemi, Eko Handayanto, Ilyas Masudin, Fien Zulfikarijah and Muhammad Jihadi

Polychronicity, job performance, and work engagement: The mediating role of supervisor’s organizational embodiment and moderation of psychological ownership pp. 2143012

Naseem M. Twaissi, Omar M. Alhawtmeh and O’la Hmoud Al-Laymoun

Do you love me? The relationship between sport-related branded entertainment and brand love pp. 2143014

Hildegard Liebl, Jana Turčínková, Rupert Beinhauer and José Magano

Organic food adoption motivations for sustainable consumption: moderating role of knowledge and perceived price pp. 2143015

Kamran Khan, Sobia Iqbal, Kashif Riaz and Irfan Hameed

Factors influencing continuance intention of online shopping of generation Y and Z during the new normal in Vietnam pp. 2143016

Binh Nguyen Thi, Thi Lan Anh Tran, Thi Thu Hien Tran, Thanh Thao Le, Phan Nhat Hang Tran and Minh Hieu Nguyen

Examining the effects of electronic service quality on online banking customer satisfaction: Evidence from Zambia pp. 2143017

Bruce Mwiya, Mathew Katai, Justice Bwalya, Maidah Kayekesi, Sekela Kaonga, Edwin Kasanda, Christopher Munyonzwe, Bernadette Kaulungombe, Eledy Sakala, Alexinah Muyenga and Donald Mwenya

Social media campaigns and domestic products consumption: a study on an emerging economy pp. 2143018

Sneha Rajput, Ganesh Dash, Nischay Upamannyu, Bhuvanesh Kumar Sharma and Prakash Singh

Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC pp. 2143020

Ahnaf Ali Alsmady

Research trends in humanitarian logistics and sustainable development: A bibliometric analysis pp. 2143071

Muhammad Khan, Gohar Saleem Parvaiz, Alisher Tohirovich Dedahanov, Muhammad Iqbal and Bae Junghan

Impact of servant leadership on perceived organizational support of employees in manufacturing industries and educational institution pp. 2143074

Pradeep Kumar Shetty, P. Krishnananda Rao and Raghavendra C. Kamath

Lending methodologies and SMEs access to finance in Ghana; the mediating role of credit reference information pp. 2143075

Kofi Nyarko Gyimah, Joseph Olorunfemi Akande and Paul-Francois Muzindutsi

The role of social brand engagement on brand equity and purchase intention for fashion brands pp. 2143308

Sang Vo Minh, Giang Nguyen Huong and Giang Dang Nguyen Ha

Improving customer experience in the cruise industry in the post pandemic era pp. 2143309

Panagiotis Manolitzas, Niki Glaveli, Stergios Palamas, Evangelos Grigoroudis and Constantin Zopounidis

A business ecosystem framework for SME development through associative and non-associative business structures in the digital age pp. 2143310

Amalia Georgescu, Marc K Peter and Silvia Avasilcai

Linking service quality, value, and loyalty in the V-o-D service context through a review of literature pp. 2143311

Satyaki Datta and Tathagata Ghosh

Consumers’ adoption of parcel locker service: protection and technology perspectives pp. 2144096

Hyun Sang An, Arim Park, Ju Myung Song and Christina Chung

Tax planning and financial performance of insurance companies in Ghana: the moderating role of corporate governance pp. 2144097

George Tackie, Samuel Kwaku Agyei, Isaac Bawuah, Vincent Adela and Ahmed Bossman

Does ESG initiatives yield greater firm value and performance? New evidence from European firms pp. 2144098

Tahani Tahmid, Muhammad Nazmul Hoque, Jamaliah Said, Paolo Saona and Md. Abul Kalam Azad

Goal clarity on the relationship between government ownership and financial performance of the listed companies in Kenya and Tanzania pp. 2144701

Musa P. Ngilisho, Neema G. Mori and Ernest G. Kitindi

Has the fall in oil prices shifted the healthcare spending burden from the Organization of the Petroleum Exporting Countries’ governments onto private spending? pp. 2144702

Salem Al Mustanyir

Critical Success Factors for the Better Performance of Agricultural Marketing Co-operative Societies in Rombo District, Tanzania: Are Members Aware of Them? pp. 2144703

Victor Shirima

Is the impact of audit effort on quality of auditors’ performance contingent on virtual audit proficiency? An auditors’ perspective during the COVID-19 pandemic pp. 2144704

Ali Ali Al-Ansi

Antecedents and consequences of consumers’ attitudes toward live streaming shopping: an application of the stimulus–organism–response paradigm pp. 2145673

Chaang-Iuan Ho, Yaoyu Liu and Ming-Chih Chen

Transparency in competitive tendering: The dominancy of bounded rationality pp. 2147048

Hamisi K. Sama

Do corporate governance, capital structure predict financial performance and firm value?(empirical study of Jakarta Islamic index) pp. 2147123

Dian Ferriswara, Nur Sayidah and Edwin Agus Buniarto

Teaching business ethics: Plato was right pp. 2147124

David F. Perri and Megan V. Teague

Mandatory CSR expenditure and firm performance in lag periods: Evidence from India pp. 2147126

Kofi Mintah Oware

The effect of social responsibility disclosure on financial performance in the COVID-19 pandemic era pp. 2147412

Ika Prayanthi and Novi Swandari Budiarso

The IT resource orchestration and performance during the pandemic: evidence from higher education institutions pp. 2148333

Bambang Jatmiko, Hafiez Sofyani and Wahyu Manuhara Putra

Factors affecting eco-friendly purchase intention: subjective norms and ecological consciousness as moderators pp. 2148334

Dikdik Harjadi and Ardi Gunardi

Strategic value of Online Social Networks (OSNs) in supply chain networks during COVID-19 pp. 2148336

Md. Ziaul Haque, Md Shariful Islam, Santus Kumar Deb and Md. Rashidul Islam

Impact of characteristics of the board of directors on the truthfulness of financial statement information of listed firms in Vietnam pp. 2148870

Hong Thi Xuan Nguyen, Huyen Thu Pham, Nhung Thi Dao and Nga Thi Nguyen

Measuring real exchange rate misalignment: an industry-level analysis of Pakistan using ARDL approach pp. 2148871

Aqsa Shaukat, Eatzaz Ahmad and Waseem Shahid Malik

The insurance law in Cambodia: the economic modernization and the insurance contract law pp. 2148872

Chou Meng

Impactful women directors and earnings management pp. 2148873

Mujeeb Saif Mohsen Al-Absy

Income diversification and bank risk-taking: The moderating role of intellectual capital pp. 2149142

Peter Nderitu Githaiga

Determining the key factors of corporate leverage in Indian manufacturing firms using dynamic modelling pp. 2149145

Ishfaq Gulzar and S.M. Imamul Haque

Factors affecting the application of balanced scorecard to enhance operational efficiency of listed companies: The case of Vietnam pp. 2149146

Thu Trang Ta, Thanh Nga Doan, Hoai Nam Tran, Tuan Anh Dam and Trinh Manh Quyen Pham

Ethical decision-making of tax accountants: examining the relative effect of religiosity, re-enforced tax ethics education and professional experience pp. 2149148

Holy Kwabla Kportorgbi, Teddy Ossei Kwakye and Francis Aboagye-Otchere

Enhancing store brand equity through relationship quality in the retailing industry: evidence from Vietnam pp. 2149150

Minh Duy Vo and Si Van Nguyen

Online brand community and consumer brand trust: Analysis from Czech millennials pp. 2149152

John Amoah, Abdul Bashiru Jibril, Sulemana Bankuoru Egala and Solomon A. Keelson

How did it happen: Exploring 25 years of research on founder succession pp. 2150115

Ming-Chang Cheng and Quynh-Nhu Tran-Pham

Tax risk assessment, financial constraints and tax compliance: A bibliometric analysis pp. 2150117

Kwakye Boateng, Kwame Bosiako Omane-Antwi and Yaw Ndori Queku

The audit committee as moderating the effect of hexagon’s fraud on fraudulent financial statements in mining companies listed on the Indonesia stock exchange pp. 2150118

Maylia Pramono Sari, Era Mahardika, Dhini Suryandari and Surya Raharja

Difficulties in accounting system implementation for service costs in the public sector pp. 2150119

Obiedah Mohammad Alqudah, Noorhayati Mansor and Safrul Izani Mohd Salleh

Organisational culture and innovation: testing the Schein Model at a private university in Zimbabwe pp. 2150120

William Makumbe and Yollanda Yeukayi Washaya

Firm bribery and revenue dependence on state-owned enterprises: evidence from a socialist-oriented economy pp. 2151162

Khanh Hoang

Prioritisation of critical factors affecting the adoption of social media using best-worst method: Evidence from SMEs in Egypt pp. 2151184

Moustafa Elnadi

Life course explanations of consumer responses to threats: the case of COVID-19 pp. 2151193

Sarinya L. Suttharattanagul, Yuanfeng Cai and George P. Moschis

Model altruism in improving organizational performance in social welfare institutions ministry of social affairs of the republic of Indonesia pp. 2151678

Fatchur Rohman, Noermijati Noermijati, Mochamad Soelton and Mugiono Mugiono

Does the traditional recruitment procedure of higher education institutions cause paper waste? pp. 2151679

Mahmood Rehmani, Umer Iftikhar, Munnawar Naz Khokhar, Hafiz Ihsan Ur Rehman, Huda Irshad and Naveed Anwer

The orchestration of intangible resources in post-merger and acquisition: A case study of Trans7 in Indonesia pp. 2152122

Badri Munir Sukoco, Juliani Dyah Trisnawati, Ishadi Sk and Maurice Lyver

The dynamics of Australian stock indices and commodities based on MGARCH-DCC and wavelet techniques pp. 2152154

Ahmad Monir Abdullah, Hishamuddin Abdul Wahab, Mohd Fahmi Ghazali, Mohd Hasimi Yaacob and Abul Mansur Mohammed Masih

The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan pp. 2152156

Laith Akram Al-Qudah, Hanan Ahmad Qudah, Aiman Mahmoud Abu Hamour, Yazan Abu Huson and Mohammad Zakaria Al Qudah

Relationship among corporate reporting, corporate governance, going concern and investor confidence: Evidence from listed banks in sub Saharan Africa pp. 2152157

Paul Hammond, Mustapha Osman Opoku and Paul Adjei Kwakwa

Does corporate governance moderate the relationship between internal control system effectiveness and SMEs financial performance in Ghana? pp. 2152159

Alhassan Musah, Abigail Padi, Bismark Okyere, Deodat Adenutsi and Charles Ayariga

Identification of factors for developing going concern prediction models pp. 2152160

Paul Hammond, Mustapha Osman Opoku and Paul Adjei Kwakwa

Strategy and cost stickiness under different managerial abilities: Evidence from Southeast Asia pp. 2152530

Mitha Dwi Restuti, Lindawati Gani, Elvia R. Shauki and Lianny Leo

Integrating agency and resource dependence theories to examine the impact of corporate governance and innovation on firm performance pp. 2152538

Farheen Akram and Muhammad Abrar Ul Haq

A study of service quality in Indian public sector banks using modified SERVQUAL model pp. 2152539

Dasharathraj K Shetty, Nikhil Perule, Srinivasa Rao Potti, Maulik Jain, Namesh Malarout, Sonal Devesh, Sonia F Vaz, Babita Singla and Nithesh Naik

Do CEOs’ demographic characteristics affect firms’ risk-taking? Evidence from Jordan pp. 2152646

Ruba Bsoul, Rawan Atwa, Mahmoud Odat, Lara Haddad and Mamoun Shakhatreh

Influencing factors that determine capital structure decisions: A review from the past to present pp. 2152647

Prince Yeboah Boateng, Baba Issah Ahamed, Michael Gift Soku, Salomey Osei Addo and Lexis Alexander Tetteh

Using mobile health apps during the Covid-19 pandemic in a developing country for business sustainability pp. 2152648

Hazem Rasheed Gaber and Lamiaa Mostafa Hassan

Determinants of SMEs’ product innovation performance in Malaysia: an extended model pp. 2152649

Maha Mohammed Yusr, Olayemi Abdullateef Aliyu, Amira Khattak, Maruf Gbadebo Salimon and Shoaib Muhammad

Portuguese version of Brown, Treviño and Harrison’s Ethical Leadership Scale: Study of its psychometric properties pp. 2153437

Vítor Hugo Silva and Ana Patrícia Duarte

Unlock the black box of remote e-working effectiveness and e-HRM practices effect on organizational commitment pp. 2153546

Haitham H. Alshibly and Khalid N. Alzubi

Does corporate financial performance promote ESG: Evidence from US firms pp. 2154053

Khalfaoui Hamdi, Hassan Guenich and Moufida Ben Saada

Board gender diversity and innovation activities: Evidence from R&D investments in the UK pp. 2154056

Ala’a Azzam

Students’ perception of the auditing profession in Vietnam: The effect of proximity and knowledge on auditors’ stereotype pp. 2154058

Ngoc Tran Thanh Thuy, Dung Truong Thi Hanh and Minh Ho Thi Hong

Measures of obligation pp. 2154101

David Blockley

The intention of Muslim customers to adopt mobile banking: The case of Islamic banks in Indonesia pp. 2154102

Heri Sudarsono, Muamar Nur Kholid, Aidha Trisanty and Maisaroh Maisaroh

The role of foreign direct investment in structural change in Ethiopia pp. 2154106

Ezo Emako, Seid Nuru and Mesfin Menza

Recursive correlation between voluntary disclosure, cost of capital, information asymmetry, and firm value pp. 2154489

Yossi Diantimala, Sofyan Syahnur and Islahuddin Islahuddin

Influence of contextual factors on turnover intention: examining the mediating role of civility pp. 2154987

Shama Sadaqat, Ghulam Abid and Francoise Contreras

Development and standardization of the work-life balance scale for the insurance sector employees pp. 2154994

Vidya D Avadhani and Rethy B Menon

Factors affecting knowledge sharing behaviour in public higher education institutions: An empirical study of Vietnam pp. 2155002

Du Thi Chung and Pham Thi Tram Anh

Growth trap of public freight villages in Europe pp. 2155003

Yilmaz Uygun and Mohammad Niyayesh

Capital adequacy and corporate performance of non-financial firms: Empirical evidence from Nigeria pp. 2156089

Olubunmi Adewole Ogunode, Olaolu Ayodeji Awoniyi and Ayodeji Temitope Ajibade

Examining the effect of board size on credit risk of universal banks in Ghana pp. 2157100

Emmanuel Debrah, Alexander Preko and Seth Ampadu

The effect of entrepreneurial orientation on export performance: Evidence from manufacturing SMEs in Tanzania pp. 2157769

Denis Samwel Ringo, Amani Tegambwage and Isaac Kazungu

Women’s leadership and SMEs’ CSR performance: Family versus nonfamily firms pp. 2157973

Nhat Minh Tran and Thanh Huyen Nguyen

Shariah supervisory board attributes and corporate risk-taking in Islamic banks pp. 2158607

Hasan Mukhibad and Doddy Setiawan