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This paper aims to identify, examine, and present an empirical research design of behavioral finance of potential investors during Covid-19.

A well-structured questionnaire was designed; a survey was conducted among potential investors using convenience sampling, and 200 valid responses were collected. The research work uses multiple regression and discriminant function analysis to evaluate the influence of cognitive factors on the financial decision-making of investors.

Recency and familiarity bias are proven to have the highest significant impact on the financial decisions of investors followed by confirmation bias. Overconfidence bias had a negligible effect on the decision-making process of the respondents and found insignificant.

Covid-19 is a temporary phase that may lead to changes in financial behavior and investors’ decisions in the near future.

The paper will help academicians, scholars, analysts, practitioners, policymakers and firms dealing with capital markets to execute their job responsibilities with respect to the cognitive bias in terms of taking financial decisions.

The present investigation attempts to fill the gap in the literature on the intended topic because it is evident from literature on the chosen subject that no study has been undertaken to evaluate the impact of cognitive biases on financial behavior of investors during Covid-19.

The main purpose of this paper is to outline the antecedents of patient satisfaction in the field of medical tourism (MT) applying extant literature and to develop a conceptual model based on the review.

This paper presents a thorough review of prior studies related to the antecedents of patient satisfaction in the MT sector. Moreover, it provides the theoretical base that helped the researcher to identify significant relationship between the patient satisfaction and its antecedents.

The researchers identified the prominent antecedents of patient satisfaction and present the potential interrelationships between different antecedents of patient satisfaction such as treatment quality, cost attractiveness, destination image and service quality with patient satisfaction based on the review.

The results have momentous practical implications as they will help researchers to better understand the antecedents of patient satisfaction and their potential inter linkages with patient satisfaction in MT sector. The conceptual model derived from the review may guide the actions of researchers as well as practitioners in the MT industry as a whole. The present study provides insights for further research in the MT sector and thereby helps to further enrich the existing theoretical base of the MT.

The study brings together the scattered knowledge from the broad and extensive range of medical or health tourism and cognate literature which indicate ideological differences among various aspects of MT as well as potential factors determining patient satisfaction in MT sector (antecedents of satisfaction). The newly developed model incorporates a new construct called “treatment quality” as different from “service quality,” which is a widely used construct to explain customer satisfaction. The antecedents of patient satisfaction and their inter-linkages with patient satisfaction provide a sound theoretical foundation for the future studies.

The purpose of this study is to capture patients' and employees' perception of quality of care in the Indian private hospitals and to find the possible perceptual gaps between both the groups.

Authors have referred to the Victorian patient satisfaction monitoring (VPSM) scale and studied the responses of 327 patients and 327 employees collected from six private Indian tertiary care hospitals. SPSS v26 software was used to conduct the data reliability test, descriptive analysis and Mann–Whitney U test.

Authors have found significant differences in perceptions of quality of care between the patients and employees in the Indian hospitals. Employees have high positive perceptions towards the provided medical care whereas the patients have less favourable perceptions for many quality indicators.

This study findings help the healthcare managers, practitioners and healthcare workers of the Indian hospitals to understand the perceptions of both the employees and the patients towards healthcare quality elements and help to reduce the existing perceptual gap in the process of providing quality healthcare services.

To the best of authors knowledge, this is one of the pioneering studies conducted in Indian healthcare industry to capture and compare the perceptions of both the employees' and the patients' perceptions of various quality of care elements. This study highlighted the existing perceptual gap between the employees and the patients on various healthcare quality elements and indicated the critical areas for improvement to provide high quality healthcare services.

The faculties are crucial to education. They should have enough training facilities and be encouraged to actively contribute to high-quality education and successful learning. Faculty engagement and development activities should be explored and included in learning organizations and employee engagement in India. This paper aims to describe higher education as a learning organization. The research will also assess how faculty development programs affect faculty engagement behaviors in these institutions and if professional development mediates this effect, which has not been previously examined.

This study was conducted with quantitative data collected from 267 faculties through reliable and validated adapted questionnaires. Semistructured interviews were conducted with heads and professor-level faculties to gain insights into faculty development and engagement. Partial least squares structural equation modeling technique (PLS-SEM 3.3.6 version) was used to test the conceptually drafted model.

Faculty professional development programs shown to improve higher education faculty engagement and professional progress. The studies also showed that higher education institutions must prioritize faculty development to become learning organizations. Professional development reduced the direct effects of faculty development program (FDP) on faculty engagement. This suggests that professional growth mediates the research.

This research emphasizes and professional development to boost teacher involvement in B-Schools. Management must design faculty development programs to construct professional development and learning organizations, according to the results. Developing and writing rules that encourage faculty engagement in such internal and external programs would also enhance their academic and administrative abilities and assist higher education institutions become learning organizations.

The study is one of the few to examine the impact of faculty development programs and professional development on faculty engagement in higher education institutions, particularly B-Schools, and its competitive mediating role.

This study aims to investigate the growth of Indonesian Islamic banks and explores organisational growth determinants from different perspectives, namely, organisational climate, intellectual capital (IC) and organisational service orientation. The study also attempts to develop a model to measure the growth of Islamic banks and uncovers the root causes of the stagnancy in Indonesian Islamic banking.

The study used survey questionnaires distributed to Islamic bank managers, who were considered representative experts in the field of Islamic banking. The data collected were analysed using the Statistical Package for Social Sciences (SPSS Version 21.0), and two analyses were performed with different strategies to build the regression model, namely, multiple linear regression and automatic linear regression.

The study found that IC significantly affected Islamic banks’ growth in Indonesia; however, organisational climate and service orientation did not predict such growth. Concerning service orientation as a mediating model, climate or IC had no indirect effect on growth.

This study’s results contribute to fill the gap by analysing the growth of Islamic banks. Hence, the study results will be especially practical and helpful for Islamic bank managers and policymakers to help develop mechanisms for Islamic banks in Indonesia.

By combining the aspects of organisational climate, IC and service orientation from earlier studies and categorising them by organisational growth, together with a comprehensive literature review, the study proposes a model specific to Islamic banks. It also offers new insight and discussion for determining organisational growth in Indonesian Islamic banks.

COVID-19 has affected the economies adversely from all sides. The sudden halt in production has impacted both the supply and demand sides. It calls for analysis to quantify the impact of the reduction in economic activity on the economy-wide variables so that appropriate steps can be taken. This study aims to evaluate the sensitivity of various sectors of the Indian economy to this dual shock.

The eight-sector open economy general equilibrium Global Trade Analysis Project (GTAP) model has been simulated to evaluate the sector-specific effects of a fall in economic activity due to COVID-19. This model uses an economy-wide accounting framework to quantify the impact of a shock on the given equilibrium economy and report the post-simulation new equilibrium values.

The empirical results state that welfare for the Indian economy falls to the tune of 7.70% due to output shock. Because of demand–supply linkages, it also impacts the inter- and intra-industry flows, demand for factors of production and imports. There is a momentous fall in the demand for factor endowments from all sectors. Among those, the trade-hotel-transport and manufacturing sectors are in the first two positions from the top. The study recommends an immediate revival of the manufacturing and trade-hotel-transport sectors to get the Indian economy back on track.

The present study has modified the existing GTAP model accounting framework through unemployment and output closures to account for the impact of change in sectoral output due to COVID-19 on the level of employment and other macroeconomic variables.

Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.

This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.

Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.

This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.

Social sciences have discussed the host–guest relation from many theoretical lenses and perspectives. Violence as well as local crime has been studied as one of the major risks concerning tourism security. Anyway, less attention was given to homeless people and their interaction with foreign or local tourists. The purpose of this paper is oriented to explain how globalization has winners and losers, in which case, as noted, thousands of persons are excluded from the formal labor marketplace or the economic system year by year.

This is a conceptual paper that discusses critically not only the recent advances of sociology in urban tourism but also the connection between homeless people and tourists.

There is an urban underclass formed by those who have been excluded from the economic system. What is more important, such an underclass situates nearby luxury hotels and tourist destinations creating serious contradictions or zones of disputes. These contradictions have been approached by different sociologists since the turn of the 20th century.

The question of sustainability, as well as the idea of liveable cities, and the efficient organization of the city, have occupied a central position in the academic debate, above all after the COVID-19 pandemic. In the present paper, the authors put in dialogue the contributions of Marc Auge with Zyggy Bauman toward a new understanding of this postmodern phenomenon.

Based on the metaphor of vagabonds and tourists, we give a snapshot of the problem of homelessness in Buenos Aires city and its effects on the tourism industry. Unlike other English-speaking countries where the cities are actively organized by the state, Buenos Aires city lacks a planned program to regulate and relocate homeless people. They dwell in nonplaces nearby tourists sleeping in the streets near luxury hotels (but for sure escaping any planning or governmental control).

Taking into consideration the current human need for agricultural produce such as rice that requires water for growth, the optimal consumption of this valuable liquid is important. Unfortunately, the traditional use of water by humans for agricultural purposes contradicts the concept of optimal consumption. Therefore, designing and implementing a mechanized irrigation system is of the highest importance. This system includes hardware equipment such as liquid altimeter sensors, valves and pumps which have a failure phenomenon as an integral part, causing faults in the system. Naturally, these faults occur at probable time intervals, and the probability function with exponential distribution is used to simulate this interval. Thus, before the implementation of such high-cost systems, its evaluation is essential during the design phase.

The proposed approach included two main steps: offline and online. The offline phase included the simulation of the studied system (i.e. the irrigation system of paddy fields) and the acquisition of a data set for training machine learning algorithms such as decision trees to detect, locate (classification) and evaluate faults. In the online phase, C5.0 decision trees trained in the offline phase were used on a stream of data generated by the system.

The proposed approach is a comprehensive online component-oriented method, which is a combination of supervised machine learning methods to investigate system faults. Each of these methods is considered a component determined by the dimensions and complexity of the case study (to discover, classify and evaluate fault tolerance). These components are placed together in the form of a process framework so that the appropriate method for each component is obtained based on comparison with other machine learning methods. As a result, depending on the conditions under study, the most efficient method is selected in the components. Before the system implementation phase, its reliability is checked by evaluating the predicted faults (in the system design phase). Therefore, this approach avoids the construction of a high-risk system. Compared to existing methods, the proposed approach is more comprehensive and has greater flexibility.

By expanding the dimensions of the problem, the model verification space grows exponentially using automata.

Unlike the existing methods that only examine one or two aspects of fault analysis such as fault detection, classification and fault-tolerance evaluation, this paper proposes a comprehensive process-oriented approach that investigates all three aspects of fault analysis concurrently.

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.