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Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective.

The Indonesian capital market offers a unique case of the integration of XBRL regulatory reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses semi-structured interviews with key actors employed with Indonesian XBRL-regulatory bodies and listed companies (filers).

External pressures, monitoring issues and tensions in the implementation process were instrumental in the theorisation and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation and implementation created tensions between XBRL reporting fulfilling a monitoring purpose and serving stakeholders’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct characteristics compared to XBRL implementation in other jurisdictions.

This study emphasises the necessity for robust regulatory support and strict enforcement to navigate the complexities and tensions arising from a multi-regulatory approach. Additionally, it stresses the importance of firms’ readiness and expertise in XBRL as more sophisticated implementation strategies are considered.

Using the analytical lens of theorisation and translation, the study provides a deeper understanding of how a globally diffused accounting technology was institutionalised and legitimised in a developing country. Specifically, this study explains why a conversion approach to XBRL implementation was favoured and how XBRL implementation and reporting were managed and coordinated between different Indonesian regulators.

The main purpose of the current study was to develop a new research model in the hope of providing a further understanding of Digital Taxation Information Systems (DTIS) usage and its impact on tax compliance by investigating the mediating role of trust in e-government services (TIE) and the moderating role of awareness (AW) toward these systems.

A quantitative research method approach with Partial Least Squares-Structural Equation Modelling (PLS-SEM) was employed to analyze the data collected.

The results indicated that DTIS usage is influenced by perceived usefulness (PU), perceived ease of use (PEU), attitude (ATT), knowledge (KN), subjective norm (SN), AW and TIE. Contrary to what is expected, AW does not moderate the association between SN and DTIS usage. Eventually, the results also revealed that TIE has mediated the association between trust in government (TIG) and DTIS usage.

This study provides thought-provoking empirical pieces of evidence about understanding the situation of DTIS usage and its impact on tax compliance among academic professors in Jordan. Furthermore, the study outcomes and discussion presented will help the Jordanian government improve and comprehensively formulate strategies to increase the tax compliance procedure.

This study uses the Electronic Data Gathering Analysis and Retrieval (EDGAR) implementation as an information shock to examine its effect on corporate payout policy.

This study uses a generalized difference-in-differences approach to assess the causal impact of EDGAR implementation on the US publicly traded firms’ payout policy for a period from 1990 to 1999. The approach captures the difference between changes in the dividend policy of firms subjected to EDGAR implementation (treated firms) and those not subjected to the implementation (control firms).

Firms increase payout ratios and the likelihood of paying dividends after the implementation of EDGAR. Notably, these effects are more pronounced in firms characterized by high agency problems ex-ante.

Policies designed to improve a firm’s information environment may yield divergent effects on corporate payout policy. Consequently, in countries aiming to promote cash dividends, policymakers seeking to enhance the firm information environment should carefully consider initiatives that will improve minority investors’ access to corporate information.

The findings contribute to the real effects of EDGAR implementation on firm policies, addressing the ambiguity surrounding the economic consequences of EDGAR adoption. This paper also contributes to the existing literature on the impact of information shock on corporate payouts. The findings emphasize the multifaceted influence of information shock on corporate payouts.

This study aims to determine experimentally factors affecting the satisfaction of retail stock investors with various investor protection regulatory measures implemented by the Government of India and Securities and Exchange Board of India (SEBI). Also, an effort has been made to gauge the level of satisfaction of retail equities investors with the laws and guidelines developed by the Indian Government and SEBI for their invested funds.

To accomplish the study’s goals, a well-structured questionnaire was created with the help of a literature review, and copies of it were filled by Punjabi retail equities investors with the aid of stockbrokers, i.e. intermediaries. Amritsar, Jalandhar, Ludhiana and Mohali-area intermediaries were chosen using a random selection procedure. Xerox copies of the questionnaire were given to the intermediaries, who were then asked to collect responses from their clients. Some intermediaries requested the researcher to sit in their offices to collect responses from their clients. Only 373 questionnaires out of 1,000 questionnaires that were provided had been received back. Only 328 copies were correctly filled by the equity investors. To conduct the analysis, 328 copies, which were fully completed, were used as data. The appropriate approaches, such as descriptives, factor analysis and ordinal regression analysis, were used to study the data.

With the aid of factor analysis, four factors have been identified that influence investors’ satisfaction with various investor protection regulatory measures implemented by government and SEBI regulations, including regulations addressing primary and secondary market dealings, rules for investor awareness and protection, rules to prevent company malpractices and laws for corporate governance and investor protection. The impact of these four components on investor satisfaction has been investigated using ordinal regression analysis. The pseudo-R-square statistics for the ordinal regression model demonstrated the model’s capacity for the explanation. The findings suggested that a significant amount of the overall satisfaction score about the various investor protection measures implemented by the government/SEBI has been explained by the regression model.

A study could be conducted to analyse the perspective of various stakeholders towards the disclosures made and norms followed by corporate houses. The current study may be expanded to cover the entire nation because it is only at the state level currently. It might be conceivable to examine how investments made in the retail capital market affect investors in rural areas. The influence of reforms on the functioning of stock markets could potentially be examined through another study. It could be possible to undertake a study on female investors’ knowledge about retail investment trends. The effect of digital stock trading could be examined in India. The effect of technological innovations on capital markets can be studied.

This research would be extremely useful to regulators in developing policies to protect retail equities investors. Investors are required to be safeguarded and protected to deal freely in the securities market, so they should be given more freedom in terms of investor protection measures. Stock exchanges should have the potential to bring about technological advancements in trading to protect investors from any kind of financial loss. Since the government has the power to create rules and regulations to strengthen investor protection. So, this research will be extremely useful to the government.

This work has societal ramifications. Because when adequate rules and regulations are in place to safeguard investors, they will be able to invest freely. Companies will use capital wisely and profitably. Companies should undertake tasks towards corporate social responsibility out of profits because corporate houses are part and parcel of society only.

Many investors may lack the necessary expertise to make sound financial judgments. They might not be aware of the entire risk-reward profile of various investment options. However, they must know various investor protection measures taken by the Government of India & Securities and Exchange Board of India (SEBI) to safeguard their interests. Investors must be well-informed on the precautions to take while dealing with market intermediaries, as well as in the stock market.

Despite the digitalization reforms attempting to enhance public service quality, paper-based tendering is still widely used in a number of developing countries (i.e. Morocco). This has led to many issues including waste of time, higher costs as well as labor-intensive issues. E-tendering has been widely recommended as a key resolution. Still, both scholars and practitioners raised concerns related the readiness of small and medium enterprises (SMEs) to this digitalization process. The current research aims to investigate the key drivers of SMEs intention to adopt electronic tendering in the context of an emerging African market (i.e. Morocco). Specifically, the authors focus on SMEs contributing to the public procurement process and registered in the online portal recently created by the Moroccan government.

To achieve this goal, the authors proposed a conceptual model combining the unified theory of acceptance and use of technology (UTAUT) and technology acceptance model (TAM). Based on data collected from suppliers participating in Moroccan public tenders, the authors empirically tested the conceptual model using a partial least squares (PLS) estimation.

Facilitating conditions and social influence had a positive impact on SMEs intention to adopt electronic tendering. The study’s findings also convey a negative impact of effort expectancy on SMEs intent to adopt e-tendering. Unexpectedly, perceived performance had no significant impact on the intention to adopt electronic bidding among Moroccan SMEs.

This research filled the gap in the literature with regards to SMEs e-Tendering readiness in emerging markets. With the recent digitalization reforms of public tendering in many developing economies (i.e. Morocco), the study findings can be used to improve not only government implementation of electronic bidding but also SMEs' user experience.

The purpose of this study was to investigate the connection between green human resource management (GHRM) and corporate social responsibility (CSR). In addition, this study also investigates how the impact of GHRM varies depending on the extent of transformational leadership.

Adopting a quantitative approach, the sample consists of 376 employees who hold leadership positions in the academic body and those who work in human resources units at universities who won the Web Metric Award.

Results have shown that all GHRM practices were found to have a significant and positive effect on CSR. In addition, the findings revealed that transformational leadership positively moderates the relationship between GHRM and CSR.

The findings of this study contribute to the existing body of knowledge by providing empirical evidence of the positive relationship between GHRM practices, transformational leadership and CSR performance. In addition, the study highlights the moderating influence of transformational leadership on the relationship between GHRM and CSR, suggesting that transformational leadership can increase the efficacy of GHRM practices in promoting CSR outcomes.

The purpose of this study is to examine the effect of terrorist attacks on tax avoidance. Further, the authors identify the possible channel leading to our main result and examine the role of social pressure.

Data pertaining to terrorist attacks within the USA are procured from the Global Terrorism Database. The final sample consists of 45,524 firm-year observations from 1993 to 2017. The methodology uses ordinary least squares regressions.

The authors find that firms located in close proximity to terrorist attacks (i.e. impact firms) significantly decrease their tax avoidance practices after the attacks. The authors further find that these impact firms are willing to pay more taxes post attack when their headquarters are located in higher social capital regions.

Studies have mainly focused on the macroeconomic effects of terrorism, and only recently have researchers shifted their focus to firm-level impacts. The authors provide strong evidence that extends the second line of the literature by exploring corporate tax activities attributed to terrorist events.

DeLone and McLean (D&M) has been amongst the most widely used models to assess the success elements of information systems (IS) since 1992. A decade later in 2003, D&M proposed a revised design that included several components which have been left out of original proposed model. This study aims to rely on the review of a number of papers casing the era 2011–2022 that satisfies a specific set of requirements to identify the research gaps in this area and to prepare a future research agenda.

This study is a systematic review: a technique that identifies and evaluates pertinent research. This gathers and analyses data from selected studies with objective to catalogue all empirical research studies, which responds to a certain study topic or hypothesis to meets predetermined inclusion criteria. Data collection method was divided into four stages, and selection details are determined through flow chart.

This research discovered D&M 2003 model use in many contexts, countries and cultures to better comprehend the topic and addresses its gaps, particularly with regard to public sector and its particularities. Publications have frequently emphasized the significance of this idea while studying public sector information systems by using associated variables-related items. Findings also include a summary of key components and dimensions used in reviewed studies in relation to each of the seven variables, and associated particularities in government sector over the world.

To the best of the authors’ knowledge, this is the first ever effort in this developing country in discipline of Information Management to execute such kind of study to review D&M ISS model in detail at this stage to evaluate nonacademic public sector information systems around the world.

In the 21st century, libraries are experiencing a significant decline in users due to shifting reading habits and the impact of technology, necessitating library transformation and a heightened emphasis on library marketing. Special libraries, in particular, rely heavily on patrons for survival, often due to their private ownership and limited resources. This paper aims to discuss the aforementioned objectives.

This paper examines the Taste Library, a special library in Hong Kong, and analyzes its current practices based on an interview with its founder, website content, and social media presence. The 7Ps Marketing Mix model is employed to assess the strengths and weaknesses of the library's current market position.

The Taste Library's existing practices exhibit limitations in attracting young patrons. To address this issue, we propose marketing strategies focused on enhancing social network presence, offering digitized content, and engaging in school outreach.

By concentrating on youth marketing, this study offers valuable insights for special libraries in developing strategic plans for transitioning and maintaining sustainability.

Few studies concentrate on marketing small special libraries, particularly in the East, within today's digitized economy.

Internships are widely used as one of the best learning tools for professional practice. The purpose of this research paper is to comprehend to what extent the LIS interns become competent with practical tasks through this program, current facilities offered by the internship-offering institutions and their plan in this regard.

This study used a mixed-method approach. To examine LIS students’ practical experience, this study conducted a survey. Participants were 110 students having internship experience from the LIS bachelor’s degree offering universities of Bangladesh. For qualitative data, representatives of internship-offering institutions were interviewed.

Results indicate that there is a certain lack of coordination between theoretical knowledge with practical demonstrations. Some essential ICT-based tasks missed out from this program like library automation software (e.g. KOHA); online-based cataloging such as Machine Readable Cataloguing, Resource Description and Access; digital library software (Greenstone); Institutional Repository software (Dspace, EPrint, etc.); virtual library services; radio frequency identification, etc. which should be taken into consideration in internship modules. Including faculty members and practitioners is suggested for a model internship framework ensuring ever-advanced LIS education. There is no significant difference between interns’ gender with their satisfaction level.

The major limitation of this study is the absence of coverage of faculty perceptions regarding Internships. As in the higher education institution, the three stakeholder groups’ subsets, namely, faculty members, practitioners and students are parallelly important to take any initiative.

The input from interns will assist the industries in redesigning their modules in light of interns’ feedback to best prepare interns for the competitive job market.

Internship in LIS education is not a new research area; however, research attempts to show students’ experience along with organizations’ preparedness in offering internships is new in nature.