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The differential impact of distracted auditors in managing portfolio of financially distressed audit clients on audit quality: the role of professional skepticism Future Business Journal Pub Date : 2024-03-18 Reem Essam Bedeir
This study hypothesizes that distracted auditors affect audit quality. As a result of resources scarcity, auditors pay more attention to financially distressed audit clients rather than non-financially distressed audit clients at the same audit client portfolio which eventually leads to differences in audit quality. In this context, earnings restatement of audit clients is used as a distraction event
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Brand authenticity influence on young adults’ luxury sneakers brand preference: the mediating role of brand image Future Business Journal Pub Date : 2024-03-05
Abstract It is of interest to examine how consumers perceive luxury brands with the different elements of authenticity, leading to brand image, for companies to create and build a brand that is conducive to influence purchase intention. Through a proposed conceptual research model, brand authenticity and brand image as the predictor variables, with brand preference as the outcome variable, the study
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Ties that bind: exploring corporate networks, decision-making dynamics in the financial market, labor-management relations, and organizational performance Future Business Journal Pub Date : 2024-02-27
Abstract Corporate governance relies significantly on the board of directors, who act as custodians of shareholders' interests. The dynamics of social connections between Chief Executive Officers (CEOs) and board members form a critical element that influences information exchange within this vital governance structure. This study seeks to assess the impact of these social connections on organizational
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Effects of employee engagement on organizational performance: case of public universities in Ethiopia Future Business Journal Pub Date : 2024-02-27 Dawit Udessa Gede, Admassu Tesso Huluka
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Understanding the impact of human capital on radical and incremental innovation: the role of entrepreneurial passion and alertness Future Business Journal Pub Date : 2024-02-27 Tayyaba Rafique, Muhammad Mohsin, Muhammad Adeel Abid, Ali Noman Ashrif, Saliah Anwar
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Striving for a life out of shadows: informal entrepreneurial dynamics in time of crisis Future Business Journal Pub Date : 2024-02-27 Jacques Yana Mbena, Kwabena Obiri Yeboah
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Examining the global influence of e-governance on corruption: a panel data analysis Future Business Journal Pub Date : 2024-02-27 Dina Ali Seiam, Doaa Salman
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Impact of financial distress on the dividend policy of banks in India: evidence using panel data Future Business Journal Pub Date : 2024-02-26 Aashi Rawal, Santosh Gopalkrishnan
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Bitcoin adoption in online payments: examining consumer intentions and word-of-mouth recommendations Future Business Journal Pub Date : 2024-02-19 Thabang E. Mofokeng, Steven Mbeya, Daniel K. Maduku
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Emerging trends in social media marketing: a retrospective review using data mining and bibliometric analysis Future Business Journal Pub Date : 2024-02-15 Abu Bashar, Mohammad Wasiq, Brighton Nyagadza, Eugine Tafadzwa Maziriri
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The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt Future Business Journal Pub Date : 2024-02-15 Mohamed Samy El-Deeb, Mohamed Fathy Allam
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The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market Future Business Journal Pub Date : 2024-02-15 Eman F. Attia, Sameh Yassen, Ahmed Chafai, Ahmed Qotb
This paper examines the impact of gender diversity on financial reporting quality (accrual and real earnings management). We use a sample of 78 Egyptian listed companies over the period 2009–2021. The quality of financial reporting is measured using different models of earnings management (accrual and real earnings management). Accrual earnings management (AEM) is detected through four different models
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The impact of climate risk disclosure on financial performance, financial reporting and risk management: evidence from Egypt Future Business Journal Pub Date : 2024-02-14 Nevine Sobhy Abdel Megeid
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BOD characteristics and their impact on the link between ESG disclosure and integrated reporting disclosure quality: a study of Egyptian non-financial firms Future Business Journal Pub Date : 2024-02-05 Zakia Abdelmoneim, Mohamed Samy El-Deeb
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Exchange-traded funds and the future of passive investments: a bibliometric review and future research agenda Future Business Journal Pub Date : 2024-02-01 Girish Joshi, Ranjan Kumar Dash
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Examining the relationship of career crafting, perceived employability, and subjective career success: the moderating role of job autonomy Future Business Journal Pub Date : 2024-01-27 Naglaa Mohamed Diaa, Ali Zain Ul Abidin, Marvin Roller
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Achieving customer loyalty during post-pandemic: an asymmetric approach Future Business Journal Pub Date : 2024-01-22 Khawaja Fawad Latif, Shahid Bashir
The study aims to investigate causal recipes to improve restaurant customers’ loyalty (LOY) during COVID-19 post-pandemic. The study utilizes Fuzzy-set Qualitative Comparative Analysis (fsQCA) within the framework of complexity theory to examine the intricate relationship between antecedent conditions, including Socially Responsible COVID-19 practices (CSR), Service Quality (SR), Customer Experience
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The impact of IT governance and data governance on financial and non-financial performance Future Business Journal Pub Date : 2024-01-22 Hend Mohamed Naguib, Hossam Magdy Kassem, Abd El-Hamed Mostafa Abou Naem
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Interrelationship dynamics between stock markets of nation under debt crisis and its major trading partners: evidence from Sri Lankan crisis Future Business Journal Pub Date : 2024-01-19 Shubham Kakran, Nishant Sapra, Ashish Kumar, Arpit Sidhu
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Impact of recapitalisation and dividend payout policies on financial sustainability of rural and community banks in Ghana Future Business Journal Pub Date : 2024-01-19 Richard Oduro
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Building telework capability in the new business era for SMEs, using spherical fuzzy AHP methodology for prioritizing the actions Future Business Journal Pub Date : 2024-01-12
Abstract Working types are one of the main issues affected by the turbulences in today’s business life and should be handled carefully. Telework is developing in the shadow of information and communication technologies and has become a necessary capability for companies to adapt to today’s business conditions. This study determined the importance of the factors in the telework structure with the analytic
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A systematic review of gender diversity and its impact on the performance of Microfinance Institutions Future Business Journal Pub Date : 2024-01-12
Abstract This study aims to consolidate the available knowledge on gender diversity and its impact on the dual performance (social and financial) of Microfinance Institutions (MFIs). We specifically focus on MFIs due to their distinctive nature compared to other industries, being traditionally women-centered and having a substantial representation of women employees across all levels of the corporate
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Does corporate governance spur bank intellectual capital in an emerging economy? A system GMM analysis from Ethiopia Future Business Journal Pub Date : 2024-01-11 Abdu Mohammed Assfaw, Dhiraj Sharma
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The impact of ambidexterity on robotic process automation implementation strategy in service enterprises Future Business Journal Pub Date : 2024-01-09 Piotr Sliż, Jędrzej Siciński, Beata Jackowska
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Public health expenditure and household poverty: case study of Egypt Future Business Journal Pub Date : 2024-01-09 Marwa Biltagy, Manar Hamdi
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Determinant of credit risk of Islamic banks in Pakistan Future Business Journal Pub Date : 2024-01-03 Fazeelat Iqra Shaheen, Nadia Ameer Uddin Khan, Mirza Adnan Baig, Mohammad Muzammil
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The dynamics behind private banking growth in Egypt Future Business Journal Pub Date : 2024-01-03 Doaa M. Salman Abdou, Yomna Alarabi
The research investigates the determinants of private banks profitability in Egypt. The determinants are bank specific (liquidity, capital adequacy, bank size, asset structure, credit risk, and non-performing loans), industry-specific (industry concentration and banking industry development), and macroeconomics (economic growth and inflation). It is an empirical study applying a quantitative method
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Evaluating the impact of self-service cash deposit machines on the performance of commercial banks in Tanzania Future Business Journal Pub Date : 2024-01-03 Ally Mohamed Ismail, Dickson Pastory
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Online environmental platforms service and green consumer behavior nexus: a multi-mediator study Future Business Journal Pub Date : 2024-01-03 Seemab Rana, Fazilathunissa Shafi, Aimen Rasheed, Muhammad Imran Malik
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Trust in the chatbot: a semi-human relationship Future Business Journal Pub Date : 2023-12-21 Moez Ltifi
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Emerging new themes in green finance: a systematic literature review Future Business Journal Pub Date : 2023-12-20 H. M. N. K. Mudalige
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Exploring the General Data Protection Regulation (GDPR) compliance in cloud services: insights from Swedish public organizations on privacy compliance Future Business Journal Pub Date : 2023-12-15 Awatef Issaoui, Jenny Örtensjö, M. Sirajul Islam
The adoption of cloud services offers manifold advantages to public organizations; however, ensuring data privacy during data transfers has become increasingly complex since the inception of the General Data Protection Regulation (GDPR). This study investigates privacy concerns experienced by public organizations in Sweden, focusing on GDPR compliance. A qualitative interpretative approach was adopted
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Banking sector development and environmental degradation in the Economic Community of West African States: do technology effects matter? Future Business Journal Pub Date : 2023-12-13 Kwadwo Boateng Prempeh, Samuel Asuamah Yeboah, Felix Kwabena Danso, Joseph Magnus Frimpong
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Measuring the antecedents of university students’ obsessive–compulsive buying behaviour of apparel: the mediating role of brand attachment Future Business Journal Pub Date : 2023-12-13 Nada A. Gohar, Dina M. Magdi, Areej A. Abdullah, Abanob Y. Ghali, Omneya A. Marzouk, Diana A. Soliman, Samia Adly Hanna El Sheikh
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Data mining twitter for COVID-19 sentiments concerning college online education Future Business Journal Pub Date : 2023-12-12 Daniel Brandon
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A scientometric analysis of entrepreneurship research in the age of COVID-19 pandemic Future Business Journal Pub Date : 2023-12-11 Francis Lwesya, Eliza Mwakasangula
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Spatial interaction and economic growth: a case of OECD countries Future Business Journal Pub Date : 2023-12-10 Nurgül Evcim, M. Ensar Yesilyurt
The Solow residual has presented an opportunity to researchers who have been attempting to explain the unexplained share of output. In pursuing this goal, the literature has relied on different models, estimators, and data sets. One such application is spatial models to estimate growth, but it remains rare in the literature. Such models allow us to determine whether the interaction among countries
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Fostering organisational citizenship behaviour in the Egyptian hospitality industry: the role of internal brand management and leadership styles Future Business Journal Pub Date : 2023-12-04 Hazem Tawfik Halim, Yasser Tawfik Halim, Osman Mohamed Elsawy
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Market integration and asymmetric price transmission in selected domestic markets for major staple foods in Uganda Future Business Journal Pub Date : 2023-12-02 Denis Waiswa, Fahri Yavuz
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Service quality dimensions as predictors of customer loyalty in mobile payment services: moderating effect of gender Future Business Journal Pub Date : 2023-12-02 Pamela Liana, Jan-Erik Jaensson, Goodluck Mmari
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Strengthening banking sector governance: challenges and solutions Future Business Journal Pub Date : 2023-11-27 Kawa Wali, Kees van Paridon, Bnar Karim Darwish
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Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context Future Business Journal Pub Date : 2023-11-27 Tariq H. Ismail, Yousra R. Obiedallah
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Systematic review and research agenda for the tourism and hospitality sector: co-creation of customer value in the digital age Future Business Journal Pub Date : 2023-11-25 T. D. Dang, M. T. Nguyen
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Determinants of success of mobile payments as innovations: An exploratory study based on the extant literature, the M-Pesa, Alipay, and Nubank cases, and the opinion of experts Future Business Journal Pub Date : 2023-11-24 Carlos Tadao Kawamoto, Renata Giovinazzo Spers, André Leme Fleury, Paulo Roberto Feldmann, Nelson Daishiro Yoshida
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Dividend policy framework and bank risk-taking in Africa: do women inclusion in governance system offer new insight? Future Business Journal Pub Date : 2023-11-23 Daniel Ofori-Sasu, Gloria Clarissa Dzeha, Vera Ogeh Fiador, Joshua Yindenaba Abor
This study examines the role of women included in governance system in explaining the impact of dividend policy framework on the risk-taking of banks, using a panel dataset of 52 African countries over the period, 2006–2020. The empirical outcome confirms that independent women on the board has a lower probability of paying dividend, reduce dividend yield and induce less risk-taking of banks while
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The impact of size on income diversification: an empirical study on commercial banks in Vietnam Future Business Journal Pub Date : 2023-11-18 Hang Phan Thu Nguyen, Ngoc Minh Tran, Vuong Minh Pham
Banks are the engine of the economy. Therefore, bank performance has a direct impact on the development and security of the entire economy. The main source of income for commercial banks comes from lending and capital mobilization activity. Competition in the banking industry is increasingly fierce, not only among domestic banks but also with foreign banks. Thus, banks are trying to diversify their
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MicroServices-driven enterprise architecture model for infrastructure optimization Future Business Journal Pub Date : 2023-11-17 A. M. Abd-Elwahab, A. G. Mohamed, E. M. Shaaban
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Does financial repression inhibit or facilitate private investment? The case of Ethiopia Future Business Journal Pub Date : 2023-11-10 Fentaw Leykun Fisseha
This study examines the impact of financial repression (FR) on private investment in Ethiopia over the period 1980 to 2020. Investigating the consequences of FR policies makes use of the cointegration technique. The dynamic ordinary least square (DOLS) estimation result demonstrated that FR has a detrimental and statistically significant impact on private investment, resulting in considerable lost
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Do financing institutions consider operating performance in estimating cost of debt? Future Business Journal Pub Date : 2023-11-08 Muhammad Shahin Miah, Mohammad Ariful Islam, Md. Khaled Bin Amir
This paper examines the relationship between firm performance and cost of debt. More specifically this paper empirically shows that fund providers charge lower cost on debt for highly performing companies compared to lower performing companies. We argue that the profitable companies are more resilient, and they have more survivable capacity which impacts on the pricing of the cost of debt. In contrast
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Factors affecting job satisfaction among nurses working in Ondo state Future Business Journal Pub Date : 2023-11-06 Joseph Olawale Olaniyan, Kemisola Mercy Adetunji, Ademola Abiodun Adetunji
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Addressing shortage of skilled technical workers in the USA: A glimpse for training service providers Future Business Journal Pub Date : 2023-11-05 Peter Oluwadare Kalejaiye
Skilled technical workers are needed to make any country highly competitive and more productive globally. However, there are reports that the supply of skilled technical workers does not adequately meet the current and future demand in the US labor market, and this is expected to continue if proper efforts are not made to increase its supply. As a result, this study examines a relevant sample of the
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Development of a comprehensive stress assessment tool for Indian public sector employees Future Business Journal Pub Date : 2023-10-26 Pradip Kumar Nanda, G. Nagasubramaniyan
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Influence of board mechanisms on sustainability performance for listed firms in Sub-Saharan Africa Future Business Journal Pub Date : 2023-10-26 Peter Kwarteng, Kingsley Opoku Appiah, Bismark Addai
This study aims to examine the effects of board mechanisms (board size, board independence, board gender, board educational background, board tenure, foreign directors on board, board leadership–CEO duality, board sub-committees, frequency of board meetings and CEO power) on the sustainability performance (SP) of listed Sub-Saharan Africa (SSA) firms during 2010–2019. The study employed a two-step
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Connectedness and spillover between African equity, commodity, foreign exchange and cryptocurrency markets during the COVID-19 and Russia-Ukraine conflict Future Business Journal Pub Date : 2023-10-25 Izunna Anyikwa, Andrew Phiri
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Frontline resilience in the retail realm: the role of moral disengagement in understanding employee behavior in the post-pandemic uncertainties Future Business Journal Pub Date : 2023-10-24 Ishtehar Sharif Swazan, Song-yi Youn
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Factors influencing consumers purchase intention during Covid-19 pandemic in the case of Dessie Town, Ethiopia Future Business Journal Pub Date : 2023-10-24 Ahmed Mohammed Yimer, Tsadiku Setegne Dessie, Seid Hussein Oumer, Mohammed Yimam Ali
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Board characteristics and the likelihood of financial statements fraud: empirical evidence from an emerging market Future Business Journal Pub Date : 2023-10-20 Ibrahim El-Sayed Ebaid
This study examines the relationship between board characteristics and the likelihood of fraud in financial statements in the Saudi stock exchange as one of the emerging markets. Financial statements of 67 companies listed on the Saudi Stock Exchange have been collected over six years from 2014 to 2019. The modified Beneish M-score model (Beneish in Financ Anal J 55(5):24–36, 1999) has been used to
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Moderating impact of non-performing loans on the relationship between sustainable development goals and the financial performance of banks Future Business Journal Pub Date : 2023-10-10 Saba Iqbal, Safia Nosheen
Sustainability is a vital perspective for banks to keep their survival in the long run. While nonperforming loans (NPLs) also impact sustainability, this study aims to examine the moderating impact of NPLs on the adoption of sustainable development goals and the financial performance of the banks. The central hypothesis assumes that even after adopting sustainable development goals, banks cannot get
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The impact of change consultants’ dialogic mindset: towards a game-theoretic explanation Future Business Journal Pub Date : 2023-09-25 Makoto Nagaishi