Purpose - This study offers an empirical examination of the causal relationship between financial risks and firm performance among industrial firms listed on the Amman Stock Exchange credit risks and financial risk ratios are used to gauge overall financial risk, while the performance measure...

Purpose - Social media has transformed brand communication and how consumers perceive brands. While social media influencers (SMIs) have emerged as key players in digital marketing, their impact on brand equity within the automobile sector remains underexplored. This study examines the impact of...

Purpose - This study aims to forecast the stock market behavior of BRICS nations (Brazil, Russia, India, China and South Africa) using advanced machine learning models. The focus is on identifying market trends, predicting future index prices and analyzing returns. Design/methodology/approach -...

Purpose - This study examines the determinants affecting the adoption of blockchain technology in Jordanian audit businesses, emphasizing age disparities among auditors. This study significantly contributes by analyzing generational differences in blockchain technology (BCT) uptake, offering...

Purpose - This study examines Salvadorans' perceptions of the Bitcoin Law, which made Bitcoin legal tender on September 7, 2021. Design/methodology/approach - We administer a survey in El Salvador and analyze the data using, among other methods, OLS regressions, ordered logit and ordered probit...

Purpose - The research aims to investigate the factors influencing the adoption of artificial intelligence (AI) in pharmaceutical industry companies, specifically focusing on its impact on salesforce performance. Design/methodology/approach - We collected research data from pharmaceutical...

This paper aims to analyze whether chief executive officer (CEO) characteristics are linked with corporate decisions to hire external auditors with forensic accounting skills.The research explores how attributes such as CEO education, compensation, age and duality influence this corporate...

This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...

This study investigates family control and ESG disclosure in the GCC. We challenge Western agency assumptions by examining how internal governance and firm maturity condition this link, testing the Socioemotional Wealth (SEW) model in a patriarchal context.We utilize a balanced panel of listed...

This paper analyses the role of Sukuk issuance in driving economic growth amid the Global Financial Crisis (2007-2009), considering both short-term fluctuations and long-term outcomes during periods of financial distress.Using the Pooled Mean Group (PMG) approach of the ARDL model, the study...