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Financial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship between sustainability disclosure quality (SDQ) and financial performance (FP) within mandatory disclosure frameworks. SDQ is evaluated across six dimensions, encompassing both the quality and quantity of disclosures, aiming to understand their reciprocal influence.

Using the generalized method of moments (GMM), this research analyzes data from 2013 to 2019, focusing on 99 listed Indian firms within the S&P Bombay stock exchange (BSE) 500 index. The study uses rigorous measurement criteria to assess SDQ and uses statistical methods to unveil the causal link between SDQ and FP.

The results show a positive causal connection between SDQ and FP, where organizations with good FP make relatively higher disclosures across FP proxies than their counterparts. Additionally, the study investigates the impact of research and development (R&D) expenditure and dividend payments (DIVD) on SDQ. Notably, lower R&D spending is associated with higher quality SDs, and companies with superior SDQ exhibit increased DIVD.

The findings advocate for strengthened regulatory compliance, incentivized sustainable practices and heightened reporting standards for a transparent business environment and achieving the relevant United Nations Sustainable Development Goals.

This research contributes original insights by uncovering the intricate relationship between SDQ and FP, shedding light on the impact of R&D expenditure and DIVD on SDQ. These findings contribute to a nuanced understanding of the interplay between FP and sustainability reporting within the context of mandatory disclosure frameworks.

Using Pakistan's public sector higher education institutions as the study site, this study aims to empirically substantiate, under the theoretical underpinnings of job enrichment theory (Hackman and Oldham, 1976) and Maslow's (1943) theory of the hierarchy of needs, the impact of flexible work practices (FWPs), on employee work engagement and organizational attractiveness, with the mediating lens of work life enrichment.

Field data were collected at five higher education institutions located in the Islamabad Capital Territory (ICT) of Pakistan, using the convenience sampling technique and analyzed under the quantitative research paradigm.

This study substantiates with an empirical evidence that flexible work practices (FWPs) have a significant positive impact on both employee work engagement and organizational attractiveness. Markedly, the study findings reveal that the said impact is significantly stronger than that of sabbaticals. Furthermore, the study reveals that the positive relationship is mediated by work life enrichment, signaling its significance in understanding FWP's such impact on employee work engagement and organizational attractiveness.

The study findings provide significant implications for academia, practitioners, and policymakers, in evidence-based recommendations for higher education institutions to design and implement FWPs that are effective in enhancing employee work engagement and organizational attractiveness, and, in turn, leading to improved organizational performance.

This research study provides a novel contribution to the existing literature by exploring the combined impact of flexible work practices on employee work engagement and organizational attractiveness in the peculiar context of Pakistan's public sector higher education institutions. Additionally, the study's focus on the mediating role of work life enrichment further adds to its novelty.

The purpose of this study is to investigate the interaction effect of commercial loans in between trade Credit, retain earning, and entrepreneurial small and medium enterprises (SMEs) performance.

In this research, the cross-sectional research design was used, and data were collected from 362 SMEs located in Pakistan by using a questionnaire. Correlation and regression analysis was adopted to establish the interaction effect of commercial loans in between trade credits, retain earning and entrepreneurial SMEs performance.

The results demonstrated that commercial loans, trade credit and retain earning have a positive relationship with entrepreneurial SMEs performance. The findings also confirmed the interaction effect of commercial loans in between retain earnings, trade credit and entrepreneurial SMEs performance.

The study examined the association and interaction effect of commercial loans in between retain earnings, trade credit and SMEs performance in the emerging state (Pakistan). So, this is the first time to study the relationship between these variables, which highly contributes to entrepreneurial SMEs literature.

The size of non-performing loans (NPLs) plays a key role in the stability of the banking sector of a country. The factors that explain the NPLs contain very important information for banks. Studies in this regard with respect to developing states such as Pakistan have received little attention. This study aimed to scrutinize the determinants of NPLs observing a case of the banking sector in Pakistan over the period from 2005 to 2017.

The sample consists of the banking sector (i.e., commercial banks) listed in Pakistan Stock Exchange over the period of 2005–2017. The banking factors, including profitability, operating efficiency, capital adequacy and income diversification, were evaluated. The estimations were done by regression modeling using random and fixed effects through STATA software.

Results show that the operating efficiency and profitability indicators have a negative association with NPLs but were statistically significant, while capital adequacy and income diversification have a negative association with NPLs but were statistically insignificant.

The present study has considered limited banking indicators as determinants of NPLs and was limited to a specific time period from 2005 to 2017.

The study is an attempt to investigate various banking factors that affect the NPLs with respect to developing economies such as Pakistan.

The purpose of this paper is to examine the effects of identity-based consumer perceptions on the brand avoidance of foreign brands across multiple markets.

Focussing on general product category brands, the study was conducted across two countries, i.e. New Zealand (Study 1) and Pakistan (Study 2), using online surveys. Study 1 explores the perceptions of university students, whereas Study 2 evaluates the perceptions of a more heterogeneous population across the country. Partial least squares–structural equation modelling was used to analyse the model.

First, the results confirm that individual-level identity-based drivers (undesired self-congruence and negative social influence) consistently predict brand avoidance for foreign brands across both markets, whereas country-level drivers (consumer ethnocentrism and animosity) have inconsistent effects across the markets. Second, the study demonstrates that avoidance attitude fully mediates the relationship between antecedences and intentions to avoid foreign brands.

The finding that undesired self-congruence is the strongest predictor of brand avoidance across the markets reinforces the importance of brand image congruence with the target audience. Considering the negative effect of social influence, especially on social media (i.e. Facebook and Twitter), this finding cautions managers to constantly monitor the prevailing negative word of mouth (online or offline) about the brand to mitigate its potential effect.

Drawing on social identity theory, this study explores the identity-based pre-purchase determinants of brand avoidance at the country level and at the individual level. These determinants have never been explored yet in the context of brand avoidance.

This study aims to measure the integrated impact of big data analytics and artificial intelligence (BDA-AI) adoption by using the ChatGPT generative AI online platform as a BDA-AI tool on the operational and environmental performance.

This study considers Taiwanese professionals who engage with ChatGPT; the sample consists of 388 online users.

This study’s main finding is that the considered antecedents – including technological, organizational and environmental contexts, tangible resources and workforce skills – are significantly associated with BDA-AI adoption. Notably, BDA-AI adoption exhibits a significant relationship with operational performance, environmental performance and environmental process integration. Moreover, environmental process integration is significantly correlated with environmental performance. Lastly, operational performance is significantly correlated with environmental performance.

This study contributes to the heavily lacking but developing literature on the antecedents and consequences of BDA-AI adoption. Its theoretical foundation consists of the technological-organizational-environmental model, Roger’s diffusion of innovation theory and resource-based view theory.

This study aims to identify the impact of ethical leadership on ethical voice by determining two paths covering relational identification and psychological safety. The first path focused on relational identification and psychological safety. Alternatively, the second path focused on organizational identification and psychological ownership leading to ethical voice. The specific objective of the study is to develop and test an integrated model of ethical leadership.

The objectives were achieved through the adoption of quantitative research techniques. Two hundred forty-eight samples were collected from the banking sector using quantitative research techniques, and data was gathered through a self-administrated questionnaire. Exploratory and confirmatory factor analyses were used through AMOS to generate the results and test hypotheses.

The results suggested a significant impact of ethical leadership on ethical voice, while the other paths’ results, such as relational identification, psychological safety, organizational identification and psychological ownership, suggested partial mediation. The study result adds new insights into ethical leadership and social exchange theory since it tested overlooked paths in the literature, such as relational identification and psychological safety.

The research highlights the significance of ethical voice as a desirable organizational behavior. Ethical voice contributes to a culture of accountability, transparency and ethical decision-making. Organizations should establish channels and platforms for employees to voice ethical concerns and suggestions. This may involve regular feedback sessions, anonymous reporting mechanisms and protection policies for whistleblowers. Leaders should actively encourage and value ethical voices as a valuable contribution to the ethical climate of the organization.

The study found that ethical leaders influence their followers in such a way that they adopt ethical behavior. It is also validated that organizational ethics are shared by employees who interact with ethical leaders. So, departments should train such leaders because ethical leadership positively affects followers’ attitudes and behaviors, and organizations should encourage ethical behavior in supervisors and subordinates. The study also found that relational and organizational identification helps employees develop psychological capabilities, which leads to reporting workplace misconduct. The current study tested these mechanisms collectively and found that ethical leadership significantly contributes to ethical voice.

The current study highlighted the role of ethical leaders in promoting ethical behavior, improving employee well-being and engagement, cultivating collaboration and inclusion, and making a contribution to the overall ethical climate within organizations and society as a whole. Organizations can have a positive impact on the social fabric by cultivating a culture of ethics, respect and social responsibility if they make these considerations their top priorities.

The current study is unique since it is intended to develop and test an integrated model of ethical leadership and ethical voice. This research combines an integrated model, focusing on employees’ identities and self-concepts and examining ethical voice as a behavioral outcome.

Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall organization-related outcomes. The major aim of this study is to delve into the function of organizational identification and intellectual capital (structural, relational and human) in mediating the relationship between empowering leadership and organizational innovativeness. Depending upon the resource-based view theory, this study comprehensively investigates the sequential effects of empowered leadership on the mediating roles of organizational identification and intellectual capital in organizational innovativeness.

Data were gathered through a self-administered questionnaire, which got 337 responses from telecom employees. To evaluate the hypotheses, the data were analyzed in SEM-M-Plus using exploratory and confirmatory factor analyses.

The findings demonstrate that empowering leadership impacts organizational innovativeness with the sequential mediation of organizational identification and intellectual capital (structural, human and social).

Organizations can identify and encourage leaders who exhibit empowering behaviors such as delegating responsibilities, providing autonomy and fostering a sense of ownership among employees. Also, organizations can foster intellectual capital by providing opportunities for learning, training and development. Additionally, knowledge sharing and collaboration can help to enhance the intellectual capital of employees.

While much research has been conducted on empowering leadership, the continued development of knowledge and the emergence of new perspectives related to identification and intellectual capital highlights the importance of exploring alternative paths that have been overlooked. Therefore, there is a pressing need to conduct research that takes into account these additional factors.

The objectives of the current study were to identify the antecedents and outcomes of authentic leadership. For antecedents, the research considered the HEXACO (Honesty-Humility, Emotionality, eXtraversion, Agreeableness, Conscientiousness, Openness to Experience) personality model and thereby identified the impact of authentic leadership on employee performance with the mediating role of psychological safety and employee engagement by using the trait theory.

The current study adopted a positivism research philosophy followed by a deductive approach. Overall, 347 samples were collected from the public sector organizations using quantitative research techniques, and data were gathered through a self-administrated questionnaire. Exploratory and confirmatory factor analyses were used through structural equation modeling (SEM)-Mplus to generate the results and test the formulated hypotheses.

The results revealed that honesty-humility significantly impacts authentic leadership (β = 0.094 and p < 0.05). Similarly, other dimensions of HEXACO also play a significant role in forming authentic leadership. After analyzing the HEXACO as the antecedent of authentic leadership, sequential mediation of psychological safety and employee engagement was checked and identified that authentic leadership in the presence of mediators was insignificant. Hence the full mediation has been recorded.

Since its inception, a plethora of research has been available on the authentic leadership theory. However, the empirical evidence revealed that most research is related to outcomes of authentic leadership. As far as antecedents of authentic leadership are concerned, the literature is still silent, specifically on the development of authentic leaders. The current study is significantly contributing to the theory of authentic leadership, and in this context, the study is unique since it is taking the HEXACO personality model as an antecedent of authentic leadership to investigate its role in the development of authentic leaders. Moreover, the study is also identified as the impact of authentic leadership on task performance, not in isolation, but by taking psychological safety and employee engagement as a mediating mechanism.

This study aims to examine the moderated-mediation effects of employees’ Islamic work ethic (IWE) on their promotive and prohibitive forms of constructive voice behaviors through the integrated frameworks of social identity theory and self-consistency theory.

Using two-source data collection from employees and supervisors, data were collected from 217 participants working in various companies in the Kingdom of Saudi Arabia. After initial data screening, a confirmatory factor analysis was conducted to test for the factorial validity of the used measures with AMOS. The hypothesized relationships were tested in the PROCESS macro for SPSS.

The results of this study supported the integration of social identity theory with self-consistency theory in explaining the indirect effects of employees’ IWE on their promotive and prohibitive forms of constructive voice behaviors through the mediation of moral identity. Furthermore, this study also indicated that the indirect effect was conditional on the employees’ perceptions of perceived voice opportunity, which significantly moderated the relationship between their moral identity and their prohibitive voice. However, no such effect was recorded for promotive voice.

This study is the first that explains how and when employees’ IWE leads them to exhibit promotive and prohibitive voice behaviors through the mediation of moral identity and the moderation of perceived voice opportunity. Thus, this study contributes to the IWE, moral identity and employee voice literature by addressing questions with useful theoretical and managerial implications for employees’ promotive and prohibitive forms of constructive voice behaviors in the workplace.