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The practice of consanguinity has been culturally preferred in most Arab countries, including Morocco. This behavior leads to an increase in genetic abnormalities, such as hypertension and diabetes. This paper examines the prevalence and determinants of first-cousin marriages and their impact on diabetes among offspring.

Data on 882 couples were collected through face-to-face interview via a pre-established questionnaire based on the variables selected within the objectives of this study. The authors used the multiple logistic regression modeling procedure in this study.

The results of the study indicate that the prevalence of first-cousin marriages were 15% among students’ parents. From the multiple logistic regression modeling, the authors found a significant effect of paternal and maternal grandparents’ first-cousins marriage on that of parents (aOR = 3.27 and aOR = 3.36, respectively). However, an 11-fold higher risk of first relative marriages among parents once the paternal and maternal grandparents were first-cousins and the father was illiterate (aOR = 11.01). Moreover, the authors reported a diabetes risk of more than 14 times when the effects of first-cousin maternal grandparents and parents and the hypertension among mother or her sibling were combined (aOR = 14.48) or when the effects of first-cousins maternal grandparents, first-cousin parents and mother’s age at marriage between 21 and 29 years were combined (aOR = 14.56).

First-cousin marriage depends on the father’s illiteracy and the consanguinity of grandparents’ factors. The cumulative effect of first-cousin marriage among grandparents, parents and a family history of hypertension among mother or her sibling increase the risk of diabetes among these mothers.

This study aims to identify the essential elements impacting the adoption of blockchain technology (BCT) in supply chain management (SCM) by integrating the technology acceptance and information system success (ISS) models.

Questionnaire-based data was collected from 236 supply chain professionals from Beijing. The proposed research framework was evaluated using structural equation modeling (SEM) by using SPSS 23 and AMOS 24 software.

The empirical findings specify the positive influence of total quality on perceived usefulness and compatibility. Further, perceived ease of use positively influences perceived usefulness, compatibility and behavioral intention. Moreover, perceived usefulness positively impacts compatibility and behavioral intention. Compatibility positively influences behavioral intention. Finally, technology trust was found to be a significant moderator between perceived usefulness and behavioral intention and between perceived ease of use and adoption intention to use BCT in SCM.

This study empirically develops the second-order construct of total quality, representing the ISS model. Furthermore, this study established how the ISS and technology acceptance models influence behavioral intention through compatibility. Finally, this study confirmed the moderating role of technology trust among perceived ease of use, perceived usefulness and behavioral intention.

Blockchain technology has brought about significant transformation among organizations worldwide. This study aimed to explore the effects of organizational and technological factors on blockchain technology adoption (BTA) and financial performance (FP) in Pakistan.

This is a co-relational study which used the cross-sectional data. We gathered the data from the managers of Pakistan’s small and medium-sized enterprises (SMEs), which functioned their industries with blockchain technology. We applied convenience sampling to identify the respondents. Finally, we based this study’s findings on 274 valid cases.

We used structural equation modeling (SEM) in this study, to exert a positive and significant impact on organizational factors such as organizational innovativeness (OI), organizational learning capability (OLC), top management support (TMS) and organizational work climate (OWC) on BTA. In addition, the technological factors, such as complexity (CTY), technology readiness (TR), compatibility (CBTY) and technology capability (TC), have a positive and significant effect on BTA. Finally, this study’s findings show that BTA positively and significantly impacts FP.

This study’s findings will help policymakers and planners to design policies to adopt other blockchain technologies to improve SMEs’ operations. Moreover, this study’s findings will inspire policymakers and planners to actively seek new ideas, knowledge and skills through acquiring new knowledge to assist with their IT-related decisions.

This study empirically confirms the role of organizational and technology factors toward BTA and FP among Pakistan's SME managers.

Under a gradual long-term plan of the Saudi Stock Market (TADWUAL) from 2016, Saudi Arabia decided to work with International Financial Reporting Standards (IFRS) board to fully adopt its accounting standards. Saudi Arabia has undergone several reforms in governance and standards of internal controls are changing rapidly. This study aims to assess whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market.

This study assesses whether IFRS adoption has any moderator role in the relationship between disclosure quality and firm-specific characteristics in the Saudi Stock Market. The key research hypotheses postulate that compared to IFRS status, after adoption, several independent variables influence the disclosure level. The analysis covers a local sample of 184 Saudi listed firms over the period 2016 to 2020. Using an in-depth content analysis technique, the voluntary disclosure and number of annual report pages are measured manually and year by year to capture levels and unique characteristics. The authors apply cross-sectional regression, first difference method, Pooled OLS and feasible general least square estimations. The mean of disclosure level increases from 33.03% in 2016 to 56.14% in 2020.

The results reveal that the vast majority of firm-specific characteristics were significant in pre-IFRS adoption period. First difference analysis shows a significant impact of firm size and non-executive composition on the disclosure level. The authors confirm that IFRS adoption plays a critical role in the quality of firms’ financial reports and supports to create a conducive economic environment in Saudi Arabia.

First, the implementation of IFRS adoption should impact the Saudi accounting information and disclosure quality in Saudi context markedly. Second, firm-specific characteristics align with corporate governance are the main determinants of accounting information and transparency; therefore, focusing on this angle enables regulators and policymakers to mitigate uncertainty and asymmetric information. Third, the findings of this research state that there is a negative relationship between disclosure quality and board meetings. This encourages policymakers to reconsider the number of board meetings in firms that was not as high as in the developed markets. Notwithstanding all previous implications, it is recommended that future research undertake a various quasi-experimental design such as a difference-in-difference approach to estimate the causal effect of corporate governance mechanisms on IFRS 7 mandatory disclosure requirements on in Saudi Arabia context.

There is a lack of studies on this realm and such as these studies will enrich the understanding of aspects of IFRS adoption and contribute to the prior empirical literature. Importantly, the extend of this sample into other Gulf Cooperation Council countries and exhibition the difference effect can be very useful to enrich the knowledge of IFRS adoption aspects in corporate disclosure and accounting information quality.

Saudi Arabia has undergone several reforms in governance, and their standards of internal controls are changing rapidly. This has been attributed to the importance of providing guidelines, practices and regulations for listed companies. One of the major turning points of financial reporting quality in Saudi listed firms was adoption of IFRSs. This adoption deems to be necessity in ensuring the highest level of transparency and information reliability. Based on the findings of this research, the present investigations set up a platform and furnish many implications for policymakers, companies’ board of directors, financial analysts and other related authorities. The results should provide policymakers with greater insight of the relationship between disclosure quality and corporate-specific characteristics throughout the IFRS adoption periods. Thus, the results derived from this study can be effective and useful for the IFRS adoption committee in the Saudi Organization for Certified Public Accountants (SOCPA). According to the best of the authors’ knowledge and based on official secondary information sourced from the SOCPA website, there are several standards that are subject to difficulties in measurement and are modified from time to time, such as: IFRS1, IFRS8, IFRS12, IFRS16 and IFRS18.