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The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions during the global financial crisis.

I investigate the characteristics of bank financial statements before the start of the global crisis, which helps to explain the relationships between the accounting standards and the global financial crisis. The observations, which are based on 3,178 deals in a sample period, are crucially important for corporate governance and bank performance. The results from our analysis are robust to a wide variety of modifications in our research design and are corroborated by descriptive statistics, one-way ANOVA and a two-sample t-test on a sample of banks that voluntarily adopted IFRS for M&As.

The find that IFRS-based monitoring of banks M&As in terms of higher quality financial reporting is negatively linked with bank performance, whereas local GAAP-based monitoring of banks’ M&A is positively associated with accounting performance. Finally, our main results for higher quality financial reporting under local GAAP or IFRS generally hold after controlling for various analyses and relationships between account standards and the financial crisis.

Financial reporting standards setting a corporate governance mechanism are considered since it was impacted recently during the global financial crisis and became a great matter of concern.

The value of this paper is determined by an empirical investigation of the relationships between bank performance and accounting and financial reporting standards in the context of the global economy.

This study explores the direct and indirect effects of two components of food-related consideration of future consequences (CFCs), including CFC-Immediate and CFC-Future, on sustainable food attitudes (SFA) via food-related health and environmental concerns.

Partial least squares structural equation modeling technique was used on a data set of 664 Vietnamese consumers collected in Central Vietnam to evaluate measurement and structural models.

CFC-Immediate and CFC-Future as well as health and environmental concerns have positive effects on SFA. Indirect effects of CFC-Immediate on SFA via health concerns and CFC-Future on SFA via health/environmental concerns are also discovered.

Future studies should examine the impact of environmental values on CFCs, forming a more comprehensive understanding regarding the relationship between the two variables, especially by including a wider range of sustainable food types to gain diverse knowledge about sustainable food consumption.

Communicative messages should focus on both health and environmental concerns while emphasizing both immediate and more distant outcomes of sustainable food (fish) consumption for individuals with different dominant temporal orientations.

This study sheds light on the direct and hierarchical relationships among food-related CFCs, health and environmental concerns and SFA to better understand the intricate psychological process of sustainable food consumption.

The empirical study of factors related to digital transformation (DT) in the banking sector is still limited, even though the importance of the topic is universally evident. To bridge that gap, this paper aims to explore the role of digital leadership (DL), innovative culture (IC) and technostress inhibitors (TI) to support engagement for improved digital innovation (DI). Based on the literature, these variables are crucial aspects of digitalisation, even though there is no agreement on their conclusiveness.

This quantitative study tested a new conceptual model using survey data from five major banks in Libya. Partial least squares structural equation modelling was used to analyse the data from the 292 usable responses.

The results showed that DL and IC positively affect DI. Techno-work engagement (TE) mediated the relationship between leadership, culture and innovation. TI played a significant moderating role in leadership, culture and engagement relationships.

The research findings highlight critical issues about how leadership style and fostering organisational support in the banking sector can enhance DT. Leaders must demonstrate a commitment to long-term resource allocation to avoid possible negative effects from digital stress while pursuing DI through work engagement.

The study suggests that fostering organisational support can enhance DT in retail banks, potentially leading to improved customer experiences and increased access to financial services. These programs will help banks contribute to societal and economic development.

This timely study examines predictor mechanisms of innovation in retail banking that resonate within the restrictions of organisational and DI frameworks and the social exchange theory. Exploring the intervening effect of TE in the leadership, culture and innovation associations is unprecedented.