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This study aims to explore the consumers’ choices of mobile payments (m-payments) using a comprehensive unified model. The financial technology for digital m-payment has been increasingly introduced in the market, yet their acceptance has remained low.

This study uses the unified theory of acceptance and use of technology (UTAUT) with additional constructs of social influence, trust, anxiety, personal innovativeness and grievance redressal (GR). Structural equation modeling is used to evaluate the predictive model of attitudes toward m-payment. Individuals’ responses to questions regarding their attitude and intention to accept m-payment were gathered and examined through the lens of extended UTAUT model.

While the model supports TAM classical role, empirical examination of the model revealed that users’ attitudes and intentions are influenced by trust, personal innovativeness and social influence. Moreover, intention to use and GR are significant positive predictors of m-payment usage behavior.

M-payment provides customers with new digital payment platforms while providing businesses and marketing agents with more alternatives for online marketing. However, there is not much reported about m-payment adoption in Pakistan. This research introduces and evaluates new constructs that were not included in the original model. In Pakistan, to the best of the authors’ knowledge, this is a first of its kind of research which is purely based on the customers’ perspective of m-payment adoption.

The paper examines the intent to adopt blockchain-facilitated Halal traceability (BFHT) scheme in Indonesian firms' Halal food supply chain (SC). This study integrates Halal-focused attitude, innovation diffusion and institutional theories to construct the model.

Data collection uses a simple random sampling method. Respondents are company leaders with experience and knowledge regarding Halal SC. The SEM-PLS approach was applied to test the hypothetical structure.

The intent to adopt BFHT is considerably affected by perceived attractiveness, as perceived attractiveness is considerably affected by institutional forces, which are significantly influenced by Halal-focused attitude. Firms that follow a completely Halal-focused attitude show higher awareness regarding institutional forces that motivate them to adopt a BFHT.

This research is among the initial works regarding Halal SCs that integrate Halal-focused attitude, innovation diffusion and institutional theories to recognise firms' intent to adopt a BFHT scheme.

The study has three primary purposes, i.e. (1) to examine the determinants influencing customers’ online purchase intent for modest wear; (2) to measure the effects of electronic innovativeness, fashion innovativeness, perceived value, and trust on the intent to buy modest wear via the Internet; (3) to inspect how the factor “trust” can affect the “perceived value” of modest wear purchase through e-commerce; and (4) to explore the roles of “attitude” and “religiosity” in influencing customers’ intent to purchase modest wear online.

561 Muslim consumers were reviewed in the study. According to the conceptual framework established through a literature review on the constructs suggested, measurement items were modified to the study’s perspective, and a 31-item questionnaire was applied. A regression examination of potential variables was applied using ADANCO version 2.0.1 software and the PLS-SEM.

The findings signify that the leading factors affecting online modest wear purchase intent are fashion innovativeness, electronic innovativeness, perceived value, trust, attitude, and religiosity. Meanwhile, trust is the predictor of perceived value, and religiosity is the predictor of attitude.

There are only two notable studies that focus on modest fashion purchase intention in the online channel with examining only three influential factors. The study is an initial effort to examine new and more complete leading factors affecting online modest wear purchase intent including fashion innovativeness, electronic innovativeness, perceived value, trust, attitude, and religiosity.

The purpose of this paper is to understand the influence of knowledge-sharing behavior (KSB) on the innovative work behavior (IWB) and job satisfaction (JS) among employees considering the moderating role of motivating language (ML) of supervisors.

The hypothesized relationships were examined applying modeling of structural equation and hierarchical multiple regression analysis. The data was collected from Chinese multinational companies in Kazakhstan with final sample of 322 respondents.

The findings suggest that the link between KSB and JS is significantly positive with the moderating impact of ML, while KSB itself has significantly negative effect on JS. Moreover, ML buffers the insignificant effect of KSB on IWB.

Research is atypical, as it has focus on the moderating roles of ML in the direct relationship of employee KSB and JS, and in the direct linkage of employee KSB and IWB in Chinese multinational organization in the network field.

Although previous studies have studied the impact of spiritual leadership (SL) on employees’ innovation, the research on mechanisms and the boundary conditions for stimulating this relationship is scant. This paper aims to follow the idea of social capital theory (SCT), which contends that social relationships are resources that lead toward the development of intellectual capital, important for innovative work behavior (IWB) of employees; the mediating role of knowledge sharing self-efficacy (KSSE) and moderating role of innovation climate (IC) are considered.

The authors collected the data from the foreign and local employees working in multinational companies in China. The quantitative analysis was performed using Smart-PLS 3.0.

The results indicated that employee high-ranking of SL is positively related to KSSE. Moreover, SL is significant to enhance IWB, whereas KSSE explained this relationship. The authors also suggest that an employee’s KSSE is significant to form important behavior at work (IWB). However, IC did not play its moderating role in the SL – IWB link.

This study explores the influence of the leadership style (SL) on employees’ KSSE and the effect of KSSE on IWB, which have not been studied previously. The current study confirms the relationship between SL and IWB in the multicultural workplace and reveals the deeper influence of an individual’s belief (KSSE) mechanism between them. SCT was applied to explain the proposed relationships.

This paper aims to examine the role of owners/managers’ big five personality traits: conscientiousness, openness, extroversion, neuroticism and agreeableness on SMEs internationalization.

The research design is a quantitative approach. Structured questionnaires were used to collect data from 303 owners and managers of Pakistani SMEs. The hypotheses were tested through structural equation modeling using AMOS.

The findings reveal that conscientiousness has an insignificant influence on the degree of internationalization while neuroticism has a significant negative influence on internationalization. Extroversion, openness and agreeableness have a significant positive influence on internationalization. The findings disclose that owners and managers with extrovert, openness and agreeable personality are more likely to enter into international markets, while managers and owners with conscientiousness and neuroticism personality do not endorse entry into foreign markets.

The results suggest that not all the personality traits facilitate internationalization process. Hence, firms that intend to enter international markers can benefit from hiring extrovert, open and agreeable personalities as managers to achieve their objectives. While managers with conscientiousness and neuroticism can be gainfully employed in other departments, they should be kept away from the decision-making processes leading to internationalization of a firm’s operations. In addition, the insights gained from this study could facilitate CEOs and executives of large firms operating in developing and developed markets to design effective strategies to promote and get the advantages of internationalization process.

This research contributes to personality literature, upper echelons theory and internationalization theory by testing the model based on the empirical evidence. This research is an intersection of the international entrepreneurship literature and psychological studies that have remained relatively unattended in prior studies. After extensive search, we have concluded that no previous study has as yet explored the role of big five personality traits in SMEs internationalization, particularly in this part of the world. It is believed that lack of studies in this sphere is, to a considerable extent, impeding the pace of internationalization by SMEs in developing countries.

This study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the Global Reporting Initiative [GRI] guidelines) on QSR in the context of banks in Bangladesh.

Using a sample of 315 banking firm-year observations over 13 years (2002–2014), a content analysis technique is used to develop the 11-item QSR index. Regression analysis is used to test the research hypotheses.

Initially, QSR evolved symbolically in Bangladesh's banks but, over our investigation period, with QSR indicators gradually improving, the trends became substantive. The influences on QSR were sustainable banking practice regulatory guidelines, social performance and use of the GRI guidelines. However, until banks improve reporting information, such as external verification and trends over time, QSR cannot be regarded as fully substantive.

This study advances QSR research and debate among academic researchers. With regulatory agencies and stakeholders increasingly using sustainability reporting information for decision making, the information's quality is vital.

This study is the first on QSR in the banking industry context, with previous research mostly investigating the quantity of sustainability reporting. The current study also synthesises QSR with sustainability regulation and social performance factors which have rarely been used in the sustainability literature. To gain a holistic understanding of QSR, existing QSR measures are advanced by combining external reporting efforts with banks' internalisation initiatives.

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.

The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.

This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.

This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.

By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.

This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.

This study aims to explore whether firms that have a sustainability committee operating on the board, publish separate sustainability reports that are externally assured by an independent external audit and have large and active boards are more likely to be engaged in environmental practices and have better environmental performance.

Based on a sample of firms listed on the Saudi Stock Exchange, covering the period 2014–2021, this study applies panel data models to examine the research hypotheses.

The findings show significant positive associations between the existence of a sustainability committee, the publication of separate sustainability reports and the independent external assurance of these reports and environmental performance. This study also finds that the composite internal governance index is significant and positively associated with environmental performance.

Policymakers should support the creation of a sustainability committee on the boards of Saudi firms and review its role and responsibilities. The findings of this study inform regulators of the importance of the existence of independent external assurance of the sustainability reports of Saudi firms to enhance the credibility and reliability of these reports. Managers need to establish devoted committees committed to sustainability-related tasks that help coordinate communications between the firm and stakeholders.

The Saudi Arabian Government has implemented a range of policies and initiatives aimed at improving environmental performance, which is a main focus of Saudi Vision 2030 to achieve environmental sustainability. Therefore, this study provides unique evidence and new insights on the impact of internal governance on corporate environmental performance in the Saudi context.

Corporate corruption reporting (CCR) is an emerging issue of the corporation for measuring transparency, integrity and accountability to the stakeholders and society. The purpose of this paper is to examine the role of CCR and financial management responsibility regarding the issue of corruption control.

To explore the influences of corruption disclosure, this study considers the keywords-based content analysis of the listed financial firms of the Dhaka Stock Exchange in Bangladesh for 2012–2016. The research considers stakeholders and theoretical legitimacy lens for discussing corporate corruption disclosure. This study identified 143 self-driven keywords by classifying, analyzing and selecting the appropriate large set of keywords from the prior literature. This study examines 247 firm-year observations of all financial firms in Bangladesh using secondary data sources.

The results of the hierarchical regression analysis report that financial firms following Sharia principles have a negative and significant association with CCR, while Big4 has a positive and significant influence. Moreover, the interaction effect of Big4 on the relationship between Sharia principles and CCR is negative and insignificant. The findings reported that Islamic financial firms disclose less corruption information than conventional financial firms in Bangladesh.

This study findings are expected to significantly impact corporate management and policymakers of developing and highly corrupted economies to enhance corporate accountability, transparency and reputation. The regulatory body can consider the findings to promulgate anti-corruption reporting rules and regulations.

The authors believe the theoretical lens used to support the method and findings of this paper are unique and novel.