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The current study investigates the impact of directors' attributes on the extent of compliance with International Financial Reporting Standards (IFRS) fair value disclosure requirements. The attributes investigated include directors' human capital (accounting qualification) and social capital (political association), directors' share ownership and the power distance between the chief executive officer (CEO) and the rest of the board members.

The study uses disclosure analysis to measure the extent of compliance with the fair value disclosure requirements of IFRS. Ordinary least squares (OLS) regression is used to test the relationship between the disclosure score and directors' attributes. Data were collected from the annual reports and websites of the sample companies.

Contrary to conventional belief, this study's findings suggest that directors' social capital and the power distance between the CEO and the rest of the board act as more powerful factors than directors' human capital in explaining corporate mandatory disclosure. Specifically, the results indicate that powerful actors form a dominant coalition and co-opt influential constituents from the institutional domain to neutralize the effect of legal coercion and the accounting expertise of board members and Big Four audit firms on the extent of compliance with institutional (fair value) rules.

This study utilizes Oliver's (1991) framework of strategic response to institutional processes in the Bangladeshi context. Although the study provides new insights into corporate disclosure practices, findings are not generalizable due to different institutional settings in different countries. Therefore, future studies could replicate the approach in different institutional settings.

The findings of this study will be of interest to the International Accounting Standards Board (IASB) as it focuses on a developing country that has adopted IFRS 13 and other fair value-related standards relatively recently.

The disclosure analysis contained in this study represents the first comprehensive analysis of the extent of compliance with the fair value disclosure requirements of IFRS. Furthermore, this study considers the impact of directors' social capital and finds that it is a more powerful determinant of the extent of compliance with IFRS as compared to human capital.

This chapter is intended to elaborate on the existing academic literature addressing the migration of constitutional ideas. Through an examination of ongoing efforts to enshrine “defamation of religion” as a violation of international human rights, the author confirms that the phenomenon of migration is not restricted to positive constitutional norms, but rather also encompasses negative ideas that ultimately may serve to undermine international and domestic constitutionalism. More specifically, the case study demonstrates that the movement of anti-constitutional ideas is not restricted to the domain of “international security” law, and further, that the vertical axis linking international and domestic law is in fact a two-way channel that permits the transmission of domestic anti-constitutional ideas up to the international level.

In reaching the findings presented herein, the chapter also adds to the universalism–relativism debate by demonstrating that allowances for “plurality consciousness” on the international level may in certain instances undermine fundamental norms previously negotiated and accepted as authoritative by the international community. From this perspective, the movement in favor of prohibiting “defamation of religion” is not merely a case study that helps to expand our understanding of how anti-constitutional ideas migrate, but also indicative of a reenergized campaign to challenge the status, content, and stability of universal human rights norms.

Deepor Beel is one of the Ramsar Site and a wetland of great biodiversity, situated in the south-western part of Guwahati, Assam. With urban development at its forefront city of Guwahati, Deepor Beel is under constant threat. The study aims to calculate the lake water volume from the water surface area and the underwater terrain data using a triangulated irregular network (TIN) volume model.

The lake water surface boundaries for each year were combined with field-observed water level data to generate a description of the underwater terrain. Time series LANDSAT images of 2001, 2011 and 2019 were used to extract the modified normalized difference water index (MNDWI) in GIS domain.

The MNDWI was 0.462 in 2001 which reduced to 0.240 in 2019. This shows that the lake water storage capacity shrank in the last 2 decades. This leads to a major problem, i.e. the storage capacity of the lake has been declining gradually from 20.95 million m³ in 2001 to 16.73 million m³ in 2011 and further declined to 15.35 million m³ in 2019. The fast decline in lake water volume is a serious concern in the age of rapid urbanization of big cities like Guwahati.

None of the studies have been done previously to analyze the decline in the volume of Deepor Beel lake. Therefore, this study will provide useful insights in the water resource management and the conservation of Deepor Beel lake.

This study aims to gain new insight into how a set of maqasid-based consumption intelligence variables mediates exogenous variables (i.e. religiosity, Islamic university role and normative belief) and halal purchase intention as an endogenous variable.

The research model is empirically tested with a data set of 370 responses retrieved from the students of the millennial generation from the cross Islamic state university in Indonesia. Data were analysed with Partial Least Square Structural Equation Modelling (PLS-SEM). The sample size of this study is computed with preliminary power analysis.

The SEM finding revealed that two maqasid-based consumption intelligence variables had mediated the exogenous and endogenous variables, i.e. halal purchase intention. These variables mediating the exogenous and endogenous variables have explained 63.5 R² variances in halal purchase intention. Concerning individual impact size of cognition and motivation as a component of maqasid-based consumption intelligence has shown medium-level effect size (f²) in mediating the halal purchase intention. Interestingly, the exogenous variable does not directly affect halal purchase intention but must be mediated with maqasid-based consumption intelligence variables. However, before including variables of maqasid-based consumption intelligence, the R² was relatively small. It is just 30.4% in R² that explains the variance of halal purchase intention.

This study explores maqasid-based consumption intelligence as a relatively new model to explain the variable halal purchase intention. Therefore, it takes many types of exogenous variables to test how relevant maqasid-based consumption intelligence variables can define endogenous variables. Notwithstanding, this study does not do that because it only limits three exogenous variables (i.e. religiosity, Islamic university role and normative belief). Therefore, in further research, these limitations seem to be perfected by other scholars concerned about halal purchase intention.

The findings of this study allow Islamic universities to mainstream halal issues as a subject of learning, especially concerning consumption ethics. In addition, the empirical results of this study encourage the industry to pay attention to the essential components in determining the halal quality of the products offered because the millennial generation is now very aware of the importance of halal products.

This study contributes to the existing literature on halal purchase intention by testing maqasid-based consumption intelligence variables as mediators. Moreover, this is a pioneer study to consider and construct maqasid-based consumption intelligence as a model that explains halal purchase intention.

This study aims to review relevant studies concerning consumer purchase of halal-certified products. A total of 35 studies related to the consumer purchasing behavior of halal-certified products in top-tier journals have been identified according to the recommended systematic literature review methodology.

A systematic literature review approach was implemented to examine, summarize and finally interpret the relevant research stream pertaining to consumer purchase of halal-certified products.

There are five research streams extracted from this systematic review, halal study context, theories adapted, covariance-based-structural equation modeling (SEM) vs partial least square-SEM, Muslim vs nonMuslim consumer and role of religiosity. Despite the growing interest in the quantitative approach in consumer purchase behavior in halal-certified products, scholars in halal consumer studies must have a greater extent of work. These include incorporating diverse theories in the framework, an advanced SEM approach, and relevant determinants to capture consumer purchasing of halal-certified products in the highly anticipated and profitable Muslim market.

Findings would help researchers in halal studies to consider and contemplate critical issues, according to the research stream presented in this review.

To the best of the authors’ knowledge, this study is the first review of quantitative studies on consumer purchases of halal-certified products.