https://hdl.handle.net/10419/205816 Tue, 06 Oct 2026 21:01:22 GMT 2026-10-06T21:01:22Z https://hdl.handle.net/10419/326449 Title: Unveiling the link between board gender diversity and energy firm’s performance in South Asia: the mediating role of earnings management Authors: Majumder, Md. Tofael Hossain; Hamid, Mohamad Ali Abdul; Noordin, Bany Ariffin Amin; Al-Duais, Shaker Abstract: This paper attempts to shed light on an analytical model that examines both direct relationship between board gender diversity and energy firms’ performance and an indirect connection in which earnings management is a mediating variable that is affected by the board gender diversity, which in turn affects the performance of energy firms. This study employs a dynamic panel model with the two-step system generalized methods of moments (system GMM) technique using 77 listed energy firms of South Asian emerging economies (i.e. Bangladesh, India, & Pakistan) covering from 2015 to 2019. The findings show that gender diversity significantly and positively impacts energy firms’ performance in South Asia. The study results also find that earnings management plays a complementary mediating role (i.e. partial mediation) in the association between gender diversity and energy firms’ performance. This research demonstrates the economic value of having female directors on corporate boards by strengthening companies’ governance structure and decreasing earnings management. On the issue of board gender diversity policy, this research offers vital practical information for South Asian regulators, particularly in the energy sector. The present study is a novel study on the emerging South Asian energy sector that contributes to the literature for the first time by exploring the nexus between board gender diversity and firm performance with the mediating role of earnings management, which the previous literature has overlooked. Mon, 01 Jan 2024 00:00:00 GMT https://hdl.handle.net/10419/326449 2024-01-01T00:00:00Z https://hdl.handle.net/10419/326099 Title: Insight into how digital forensic accounting and metaverse circular business model innovation contribute to accelerated internationalization: evidence from Vietnam-based SMEs Authors: Pham, Quang Huy; Vu, Kien Phuc Abstract: The current study aims to examine how digitalization forensic accounting (DFA) demonstrates impact on accelerated internationalization (ACIN) and provides insights into the function of metaverse circular business model innovation (MCBMI) in the relationship between DFA and MCBMI. This study took advantage of a quantitative method and relied on deductive approach. The hypothesized model was investigated using structural equation modeling, which was rested on mathematical data collected from a survey circulated to a cross-sectional snowballing sample of 783 accountants in small and medium enterprises (SMEs). The data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique with the assistance of SmartPLS 4.0 software. The results analyses supported a strong relationship between DFA and MCBMI as well as the relationship MCBMI and ACIN in terms of significance and impact size. Conversely, DFA was reported to induce an insignificant impact on ACIN. The results further highlighted the role of MCBMI as a full mediator in the relationship between DFA and ACIN. The observations of this study would serve as a stable cornerstone to provide research pointers for follow-up works, in addition to providing scientific understandings by extending the current boundaries of this research string. From a practical standpoint, such important insights could enable the formulation of focused strategies for the implementation of circular business models as well as policies and regulations relevant to the adoption of metaverse platforms for boosting ACIN in SMEs. Mon, 01 Jan 2024 00:00:00 GMT https://hdl.handle.net/10419/326099 2024-01-01T00:00:00Z https://hdl.handle.net/10419/326019 Title: Country branding research: a decade’s systematic review Authors: Tijani, Ahmed; Majeed, Mohammed; Ofori, Kwame Simpe; Abubakari, Aidatu Abstract: The concept of country branding, also referred to as nation or place branding, involves the creation and management of a nation’s image and products to promote various aspects of its identity. This study conducted a systematic review of country branding studies based on articles published between 2010 and 2020. A total of 59 papers were obtained from electronic databases such as Scopus, search engines like Google Scholar, and publishers including Taylor and Francis, Emerald, Elsevier, and Wiley online, using a specific search criterion. Of the 59 articles, only 44 met the inclusion criteria and were included in this review. The results were organised using the theory, context, characteristics, and methods (TCCM) organising approach for systematic literature reviews. The study revealed two dominant research themes: ‘national branding campaign’ and ‘country of origin (COO). Most studies did not use any specific model and the qualitative method was the dominant research method used. The findings of this study provide a roadmap for understanding the literature on country branding and offer directions for future theory building.The concept of country branding emerged as a way for countries to showcase their identity and appeal to tourists. Specifically, positive worldwide perceptions can be created by country branding, which in turn encourages exports and draws in visitors, investors, and new residents. Most importantly, nation branding persuades other actors to accept and adopt certain thoughts and behavior through the use of reasoning or argument. This research examines the literature on the topic of country branding, also known as nation branding, from 2010 to 2020. The study’s overarching goals are to advance scholarship on country branding and to inform branding efforts in different nations. With the themes that have been identified in this study, this research has the potential to better inform policymakers and practitioners on the nature of country branding. The importance of a nation’s brand was emphasized as a major factor for governments to think about. Mon, 01 Jan 2024 00:00:00 GMT https://hdl.handle.net/10419/326019 2024-01-01T00:00:00Z https://hdl.handle.net/10419/325907 Title: Social influence, financial benefit, and e-wallet multi-brand loyalty: The mediating impact of commitment Authors: Adiani, Widyoretno; Aprianingsih, Atik; Fachira, Ira; Debby, Teresia; Maharatie, Andhiny Puspa Abstract: E-wallet services have become a preferred option for digital payments and are expected to continue growing globally over the next few years. A recent trend suggests Millennial consumers use multiple e-wallet services, leading to questions about the concept of loyalty, particularly in the electronic financial services sector. This study aims to investigate whether multi-brand e-wallet users have loyalty and the variables that build loyalty toward the providers they use. The study uses an online survey based on the stimulus-organism-response theory with four independent variables: network externalities, financial benefits, social pressures, and brand advocacy. Purposive sampling was used to collect data from the Millennial Generation through online questionnaires that were distributed through social media and mailing lists, resulting in a sample of 467 respondents. Partial Least Squares Structural Equation Modeling was used to reveal how these variables have positive relationships with users’ commitment, which leads to multi-brand loyalty behavior. This study contributes to the literature by enhancing the study of loyalty issues, especially in e-wallet services. Mon, 01 Jan 2024 00:00:00 GMT https://hdl.handle.net/10419/325907 2024-01-01T00:00:00Z