In the context of mobile banking services, trust emerges as a pivotal factor influencing both the acceptance and utilisation of these services, significantly shaping customers' confidence in their usage. Existing literature proposes that trust operates as a mediator in the connection between...

Congestion can reduce the value of a fishery, resulting in a lower total catch for the same amount of labor, fuel, and equipment expended in fishing activities. Absent the congestion externality, better information about the location and size of fish stocks enables fishers to make more efficient...

By combining two types of studies: theoretical and field, the study aims to explore the impact of digital transformation on the quality of accounting information and the efficacy of corporate governance through the deployment of blockchain technology in banks. The study's dimensions and...

This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...

This study investigates the relationship between the comprehensibility of a firm's annual report and its stock return synchronicity in the Indian market. The study employs the readability of annual reports as a measure for the cost of information processing. The findings suggest that firms with...

Purpose: The purpose of this paper is to examine how accounting conservatism affects the relation between current stock returns, current earnings, and future earnings. Design/methodology/approach: To achieve the purpose of this paper, we divide accounting conservatism into conditional and...