Research Question - How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID-19 conditions? Motivation - We aim to provide new accounting perspectives for using big data techniques in business...

In this study, we explored the association of bank-level governance and state-level governance with the likelihood of banks' financial distress in developing economies. Using a panel data sample of 954 bank-year observations of 106 conventional banks across 14 Middle Eastern and North African...