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This study aims to assess the relationship between intellectual and social capital and financial statement fraud and money laundering of Iraqi firms before and after the emergence of the Islamic State of Iraq and Syria (ISIS). In other words, this paper seeks to answer the question of “whether the intellectual and social capital can contribute favourably to fraud in financial statements and money laundering or not.”

For the study, the multivariate regression model is used for hypothesis testing. Research hypotheses have also been examined using a sample of 35 listed firms on the Iraqi Stock Exchange during 2012–2018, using the panel data technique-based multivariate regression pattern and fixed-effect model.

The results show a negative and significant relationship between social capital and intellectual capital, fraud in financial statements and money laundering. Besides, the results indicate a positive and significant effect of the interactive variable of ISIS on the relationship between social and intellectual capital and fraud in financial statements and money laundering.

Since this paper is the first study on such a topic in the emergent markets, it provides helpful information for the users, analysts and legal institutions about intellectual capital and social capital that contributes significantly to fraud and money laundering of business units. Moreover, the study results help the development of science and knowledge in this field and fill the existing gap in the literature.

This paper aims to investigate the relationship between the impact of COVID-19 on the performance of financial managers of medium and large companies.

This research used the data of 173 listed large and over-the-counter as medium-size companies from 2018 to 2021. The results of these tests have been analyzed using panel data and STATA 15 software.

The results showed that COVID-19 has no significant relationship with the return on equity in large and medium-size companies. This variable does not significantly affect Tobin’s Q index in medium-size companies either. Other financial indicators examined in this research have decreased considerably in all companies under the influence of COVID-19. Still, the intensity of this effect is different in large and medium-size companies. Funds from borrowings and Tobin’s Q ratios in medium-size companies compared with large companies have been more severely affected by the COVID-19 disease; the return on assets, book value to market value and large companies compared with medium-size companies have been more severely and significantly affected by COVID-19; and financing funds through the issuance of shares in large companies and medium-size companies have been affected by COVID-19 almost equally.

Despite the studies related to financial crises and their effect on the performance of companies, no research has examined the financial performance indicators during the outbreak of COVID-19 in large and small companies. Therefore, the results of this research can affect different groups: financial managers and the board of directors of companies to better understand the impact of the corona disease on the company’s performance; investors benefit from research results in line with investment decisions; developing theory and educational topics for the benefit of students and studying and conducting more experimental research in this regard; and the stock exchange organization and regulatory and support institutions need to find out the depth of the disaster and the effect of COVID-19 on the performance of companies.

This study aims to analyze the literature on knowledge management on intellectual capital, social capital and its contribution to Iranian companies’ innovation.

To investigate knowledge management’s relationship on intellectual capital, social capital and innovation, using structural equation modeling based on data collected from 205 chief executive officers, production managers and marketing managers of Iranian companies. The research instrument is a standard questionnaire consisting of 109 questions in which 5 of them are demographic questions, 26 questions were asked to reveal the knowledge management process, 40 questions for intellectual capital, 21 for social capital and 17 for innovation.

The results show that knowledge management has a positive and significant relationship between intellectual capital and social capital. Knowledge management did not have a significant effect on innovation. However, intellectual capital and social capital have a significant effect on innovation. On the other hand, knowledge management mediated by intellectual capital and social capital has a positive and significant indirect effect on innovation.

The paper includes the implications for developing knowledge management and intellectual, social capital leading to innovation in manufacturing companies. Knowledge management can improve the innovation performance of a company if it is shared and applied effectively. This study addresses an important subject and the findings may be used by professionals and managers or another person interested in advancing knowledge management that leads to innovation.

The present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS.

A multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi Stock Exchange from 2012 to 2018 using a multivariate regression model based on panel data technique.

The results indicate a negative and significant correlation between the board independence, audit committee independence, management team stability and remuneration of the board of directors and financial reporting transparency. In contrast, there is a positive and significant correlation between the board expertise, audit committee expertise and managerial ownership, with financial reporting transparency. Moreover, ISIS has had a direct and significant impact on the correlation between the board of directors’ independence and remuneration with financial reporting transparency. The present study also tested research models using additional methods (such as feasible generalised least squares, ordinary least squares, random effects and T + 1) to obtain better results. The results of these different methods were entirely in line with the main results of the research.

The political and economic instability resulting from the entry of ISIS into Iraq has created severe problems for society’s economic, political, security and performance dimensions. Macroeconomic uncertainty driven by terrorist activities can negatively affect managers’ perceptions of firms’ future performance and result in poor judgments and estimations, significantly impacting business units' financial reporting transparency. Because no study has examined the relationship between corporate governance and financial reporting transparency on the Iraq stock exchange before and after the presence of ISIS, this study examines such a relationship. Although the economic and political situation in Iraq may not be identical to that in other nations, much of the experience in Iraq is anticipated to apply to other countries in the region.

The purpose of this paper is to present the results of surveys conducted in the field of level of e-commerce services quality. The criteria of quality of e-commerce services were identified. On this basis the hierarchy of importance of the adopted criteria for e-commerce service quality were proposed.

The level of customer satisfaction was measured using the Servqual method. In order to compare two groups: the quality of e-commerce services before purchase and the quality of e-commerce services after the purchase, a student’s t-test was used. To check if the relations between variables are sufficient to carry out the factor analysis (sampling adequacy), the Keizer–Meyer–Olkin test was used. The scope of the research included 23 selected criteria of customers satisfaction.

A comparison of the Servqual weighted and unweighted results shows that customers valued the guarantee/safety dimension the most. It can therefore be expected that customers perceive e-commerce services with increasing trust and consider them increasingly reliable which is also confirmed by the growing tendencies in the forecasts of e-commerce services in Poland.

Research allows to know the opinion and expectations related to the quality of services provided in the analysed area and to develop the strategy of company. The most important indicator of the quality of e-commerce services remains reliability (weighting = 0.34). However, the noticeable difference in opinions concerns the tangible elements index compared to the results of the Berry and Parasuraman team and amounted to 0.20.