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This study aims to investigate whether sustainability disclosures (SD) can improve financial, operational and market performance for businesses in Jordan. This research is based on the idea that firms that are open and transparent about their sustainability efforts tend to perform better than their competitors.

This study used an empirical approach for data collection and analysis. The independent variable was SD, and the dependent variables were performance indicators (i.e. Tobin’s Q, return on equity and return on assets). This study analyzed 81 non-financial companies listed on the Amman Stock Exchange from 2014 to 2018.

The present study found a significant and positive relationship between corporate SD and operational, financial and market performance.

The analysis shows that implementing corporate SD may lead to better performance. Specifically, firms may benefit internally by becoming more aware of important actions to be taken internally and externally by understanding the sustainability-related desires of other stakeholders and regulators for better sustainable development.

This study offers new insights into the effect of SD on firm performance and its implementation in emerging markets, which has not been extensively studied in academia. This research provides new insights into the link between SD and performance, and is particularly timely in its contribution to this topic, which is important for the government’s adoption and implementation of a robust SD code.

This study investigated the micro–macro link in the hospitality and tourism (H&T) sector, specifically considering whether the gender diversity, independence and board attendance rates of H&T firms' boards, alongside the moderation effect of board policies, played a significant role in tourism sector performance.

The 2011–2018 data were retrieved from the World Bank and the Thomson Reuters Eikon databases, and fixed effects panel regression was conducted.

While female directors were a significant driver of tourism sector performance in terms of tourist arrivals and tourism receipts, independent directors were effective in improving tourist arrivals only. Furthermore, moderation analyses demonstrated the inefficacy of board policies in enhancing these directors' contributions to the sector's development. Moreover, the findings revealed the inefficiency of board meetings.

Concerning the efficacy of board policies, the results suggest that firms' boards should review and revise their policies. Surprisingly, while board-diversity policies made no difference to female directors' role in the sector's development (although females were influential), board-independence policies produced unexpected results. In the absence of a board-independence policy, independent directors are influential, but if a policy exists, they are not.

Although prior firm-level studies tested whether board characteristics enhanced firms' performance in the H&T sector, they did not investigate whether board characteristics promoted tourism sector performance. Moreover, the moderating effect of board policies on boards' structures and tourism sector performance has not yet been examined.

The global economy has been affected by the COVID-19 pandemic, which has placed greater responsibility on companies to fulfill their obligations to Corporate Social Responsibility (CSR) amid the crisis. This chapter investigates the role of a Chief Executive Officer (CEO) attributes in improving a firm's CSR in the emerging economy of Jordan and how the COVID-19 pandemic modifies this relationship. Using a Jordanian sample of 655 firm-year observations during the 2014–2021 period, the research results show that older CEOs, well-educated CEOs, CEOs' remuneration, and CEOs' ownership positively correlate with CSR reporting. However, long-tenured CEOs are associated with lower CSR initiatives. The subsample analysis findings also validate the significance of CEO attributes in improving CSR practice during the COVID-19 pandemic compared to the prepandemic period. These findings are beneficial for the regulatory setters to understand better whether CEO attributes are linked to engagement in CSR-related information. This research is among the limited number of studies that have explored how CEO attributes impact CSR reporting for the stakeholder's welfare. Moreover, it uniquely concentrated on contrasting the findings before and during the COVID-19 pandemic.

The entrepreneurial ecosystem within Chinese vocational colleges offers a unique platform to investigate the interplay between entrepreneurial passion, education and intention. This study aims to assess the effect of entrepreneurial education on alertness, passion and mindset, in turn, on entrepreneurial orientation and intentions. In addition, the study examines the mediating role of the entrepreneurial mindset between entrepreneurial passion and education; and to identify the moderating effect of entrepreneurial self-efficacy between entrepreneurial orientation and intentions.

Using a cross-sectional methodology based on self-reported data from students across various Chinese vocational colleges, the study used a quantitative method to derive its findings.

The results highlighted a strong positive effect of entrepreneurial education on passion, mindset and alertness. The study also found that an increased emphasis on entrepreneurial education fostered a proactive entrepreneurial orientation, a significant predictor of entrepreneurial intentions. The entrepreneurial mindset played a pivotal mediating role, enhancing the direct effects observed. Moreover, students with higher entrepreneurial self-efficacy exhibited a more substantial inclination towards entrepreneurial intentions, further buttressed by their orientation.

This study underscores the critical role of fostering passion, education and self-efficacy in cultivating entrepreneurial intentions among students in Chinese vocational colleges, offering valuable theoretical and managerial implications for educators and policymakers alike.

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

This study aims to investigate the Malaysian Mah Meri Indigenous tourism entrepreneur’s personality, experience, sense of community traits and current challenges in community-based tourism (CBT)-related businesses.

Semi-structured interviews were conducted to gather data from 10 Indigenous tourism entrepreneurs. Data were analysed using the NVivo 11 software.

The qualitative content analysis found three broad themes. Firstly, the authors found that the Mah Meri community possesses unique self-efficacy personality characteristics, significantly predicting their unsustainable entrepreneurial behaviours. Secondly, they are willing to share their values, beliefs and interests in their business offerings, which reflect their sense of community. Even with considerable entrepreneurial experience through learning from local wisdom and upskilling efforts by the government, the authors found that the community limitation mainly concerns the lack of early education, uninventive entrepreneurship practices and financial assistance.

This study provides an improved understanding of the Indigenous business environment for policymakers and Indigenous entrepreneurs. We found entrepreneurial personality, experience, sense of community determine and structure their CBT entrepreneurial activities.

This study provides a new perspective on Indigenous tourism entrepreneurs’ personalities, experiences, sense of community traits and challenges. The study also suggests encouraging sustainable Indigenous entrepreneurship practices for economic development, self-determination and community sustainability.

Companies avoid taxes in a variety of ways and use different methods to do that, one of the most common being earnings management. The purpose of this paper is to investigate whether companies manipulate their financial data in order to reduce taxes paid.

We considered a sample of 63 listed Romanian companies for the period 2016–2021. The Beneish model was used for estimating earnings management, and the effective tax rate was used to measure tax avoidance. The analysis was carried out using regression analysis in Stata13 software.

The findings of the research indicate a negative and statistically significant association between effective tax rate and earnings management, implying that one of the main reasons why companies manipulate their earnings to reduce tax burden and avoid taxes. Moreover, our results show that return on assets (ROA) has a statistically significant negative influence on the effective tax rate. Furthermore, our analysis reveals that firm size, growth, and Big4 audit have no effect on effective tax rate.

Because it analyzes concrete cases using financial data and provides some recommendations for addressing the issue of tax avoidance, this work is useful in advancing both quantitative and qualitative research on this topic. This research is relevant for businesses, governments, regulators, audit professionals and investors.

The study, by analyzing concrete cases using reported financial data, contributes in filling the gap within the literature that results from a lack of scientific research on the relationship between tax avoidance and earnings management, and then it clarifies the nature of the causal connection between them. Moreover, it considers a combination of firm related variables including performance, size and also audit quality.

This study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determinants of accrual and real-based EM and explores economic conditions' influence on these determinants.

The study examines 1,608 firm-years, covers sixteen years (2004–2019), clustered into three periods according to the global financial crisis (GFC): four years prior (2004–2007), two years during (2008–2009), and ten years post the GFC (2010–2019). We employ the modified Jones model (performance-matched) developed by Kothari et al. (2005) to measure the accrual-based EM (positive and negative discretionary accrual EM) and the three levels model for Dechow et al. (1998) to measure the real-based EM (cash flow from operating, discretionary expenses and abnormal production cost).

The study finds a significant increase in EM practices in the listed corporations in tax-free countries during the economic downturn. These corporations are found to understate their earnings during the economic stress period. Simultaneously, the firm-level determinants of EM practices were at the same level of significance during different economic conditions in accrual-based EM. In contrast, the country-level EM determinants vary based on the economic conditions.

Financial reports' users gain a deep understanding of the quality of financial reports in the context of tax-free country. And, the study outcomes inspire policymakers to develop relevant legislation to mitigate financial reports' risk and adequately protect the financial reports' users.

At present, teaching methods based on 2D drawings are still commonly used for educating students on the location of steel reinforcement bars in concrete. However, traditional teaching methods have limitations as students can find it difficult to understand 2D drawings. This study aims to develop an interactive and collaborative augmented reality environment (ICARE) using augmented reality (AR) technology to improve students' engagement in learning.

This study develops an ICARE prototype, which is organized into two stages: (1) The augmented teaching environment comprising of models and interactive components; (2) The AR collaborative application which uses Photon Unity Networking (PUN) plugin and Azure spatial anchors cloud service. The AR-based teaching environment runs with Universal Windows Platform (UWP) to enable development in the HoloLens 2 through Microsoft Visual Studio.

An experimental study was conducted, where 60 students were divided into three groups employing Drawings-based, building information modeling (BIM)-based and AR-based methods for teaching. After the test, the three groups of students were requested to complete a questionnaire. According to the analysis of the experimental results, the ICARE can improve students' comprehension, memory of learned materials and their ability to read and understand steel reinforcement drawings improving the quality of teaching, especially interactivity and engagement.

As illustrated in the experiments, the developed ICARE has outstanding performance over conventional approaches in civil engineering courses that can improve students' comprehension and memory of knowledge and their ability to read and understand steel bar drawings. This study provides empirical evidence that AR is a promising technology that can be integrated with traditional classroom instruction and can improve students' comprehension and memory of knowledge and their ability to read and understand steel bar drawings.

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

The method used was the mix method. The number of respondents was 410. They combined the moderate regression analysis with PROCESS Andrew F Hayes to test the research hypothesis. After conducting the survey, it was continued by conducting interviews with the village community and the head of the village.

The first finding of this study is that ICSR has a significant positive effect on social welfare. The second finding is that financial fraud weakens the influence of ICSR on social welfare. The results of the interviews also confirmed the two findings of this study.

The high level of bias in answering the questions is due to the low public knowledge of ICSR. In addition, the interviews still needed to involve the oil and gas companies and government.

The main implication is improving social welfare, especially for those affected by offshore oil drilling. Furthermore, stakeholders are more sensitive to the adverse effects of financial fraud. Finally, to make drilling companies more transparent and on target in implementing ICSR.

The main novelty in this research is using of the mixed method. In addition, applying financial fraud as a moderating variable is rarely studied empirically.