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The cowpea plant, being affordable and protein‐rich, is considered poor man's meat. The aim of this paper is to undertake a detailed investigation regarding in vitro total antioxidant capacity (TAC) and chemical constituents of the vegetable oils from seeds of this plant, taking its nutritional value into consideration.

Vegetable oils of different indigenous cowpea varieties were obtained using soxhelt extraction assembly and subjected to GC‐MS analyses and various antioxidant assays including 2,2′‐azinobis(3‐ethylbenzothiazoline‐6‐sulpohonic acid) (ABTS) radical cation scavenging, ferr, 2.2′‐diphenyl‐1‐picrylhydrazil (DPPH) radical scavenging, total phenolic contents (TPC), lipid peroxidation inhibition, and iron chelation activity.

Various chemical constituents including different hydrocarbons, tocopherols, ketones, fatty esters, estragole and cedrene were identified. TPCs were found to be 5.439, 5.7279, 7.6126, 6.7573 and 10.0591 mg/L gallic acid equivalent for S.A. Dandy, Elite, White Star, CP‐386 and FBD Rawan varieties, respectively. Employing ABTS radical decoloration assay a significant linear correlation (R²=0.997, 0.996, 0.997, 0.996 and 0.997 for S.A. Dandy, Elite, White Star, CP‐386 and FBD Rawan varieties, respectively) was found between the percent inhibition of ABTS radical cation and the amount of vegetable oils. The percent inhibition of the Fe(II)‐Ferrozine complex formation was found to be 29.45, 53.76, 82.91, 86.59 and 57.87 for the same varieties, respectively.

GC‐MS and standard in vitro antioxidative capacity analyses data clearly demonstrated the potency of the cowpea as antioxidant and radical scavenger plant which may be used as a good source of natural antioxidants. The plant seeds may prove a better and cost‐effective substitute of expensive food items.

This study aims to examine the role of ethical leaders on the knowledge-sharing behavior of public sector employees. Ethical leaders engender knowledge-sharing behavior of employees by influencing their psychological capital.

To explore the mechanism by which ethical leaders shape the knowledge-sharing behavior of employees, cross-sectional self-reported data (n = 339) are collected from employees working at decision-making positions in federal ministries in Pakistan.

Analysis results indicate that ethical leaders influence public employees to share knowledge with colleagues. Moreover, the mediary role of ethical values, organizational identification and altruism is evident, however, the mediary role of self-efficacy is not evident from results.

This implies that policymakers should be cognizant of the indirect mechanism by which ethical leaders positively influence the behavior of public employees. This knowledge helps them consider the recruitment, promotion and training of employees, especially the leaders, in line with the required ethical value consideration in public sector organizations.

This research is based on originally collected data from the field.

The discourse aimed to investigate green finance practices under the assumptions of several notable climate advisors and speculators in Asia and particularly in Southeast Asia. The study intrigues by considering financial specialists to vent government spending on green restoration plans leading toward green bankable venture openings for the public and private sector. This section distinguishes a few of the green fund components and approaches that can be joined by national and neighborhood governments, essentially in Southeast Asia, into their post-COVID-19 techniques, but are too valuable inputs for domestic commercial banks and private corporates.

It can be defined as a functional type for Cobb Douglas development. ARDL technology is a way of calculating complex forces at the classification level at long-term and short-term stages. This ARDL approach has many advantages and can be implemented when incorporated in level I (0) and level I first (1) with the original variable. Still, it offers robust ability to the outcomes and standardizes the lag, considering the number and sample size used. Pooled mean group (PMG) method is becoming a convenient technique for monitoring data over the period and a good approach for energy impact panels – growth ties for creating links between energy emissions and environmental sustainability and businesses in the nation.

There is a positive partnership between creativity and a sustainable world. Corporations are recommended to uphold the principles of CSR in the development process by introducing environmentally friendly advanced technologies. The main objectives of corporate social responsibility (CSR) are economic growth, environmental sustainability and social justice. Several programs have been established to expand businesses' responsibilities to improve their confessions in sustainable growth. SMEs are a primary source of production of innovative products and technologies. The key concerns of stakeholders and politicians in the new competitive business climate are the protection of environmental sustainability and social responsibility, recognizing factors driving economic development for SMEs.

During the COVID-19 era, the prime responsibility of pandemic confronting governments is to spend on help activities (that have been started in earlier phase) and recovery endeavors (yet to start in the situation). Therefore, the governments may devise policies to pool resources from commercial, private, public-private partnerships and other capital market sources. With rising hazard recognitions particularly emerging from at-threat income projections, governments ought to make the correct mechanisms and instruments that can perform this catalytic part of derisking and drawing in such capital. This too can be an opportunity for governments to enhance and execute such financial instruments that offer assistance, quicken their commitments to climate alter beneath the Paris Agreement and the sustainable development goals (SDGs), and thus “build back better” is being progressively voiced over the world.

Present study investigated the influence of female descendent entrepreneur's self-compassion on the perceived succession success of small-family businesses (S-FB) with the mediating mechanism of financial literacy.

The primary data was collected from 319 female descendent entrepreneurs who were designated as chairwomen, and managing director positions in their retails sector S-FBs. The purposive sampling technique was used to collect the data. The provided hypotheses are tested using the partial least square structural equation modeling (PLS-SEM) technique. This study followed multiple regression analyses to see the influence of self-compassion (mindfulness, self-isolation, self-judgment and over-identification) on financial literacy and perceived succession success.

The results reveal that female descendent entrepreneurs mindfulness and over-identification significantly increase but self-isolation decreases the likelihood of successful succession transition. Moreover, female descendent entrepreneur's financial literacy increases mindfulness and overidentification while it decreases self-isolation and improves the likelihood of succession success. However, financial literacy does not influence self-judgmental traits and perceived succession success.

This study highlights a vital issue, how the financial literacy of female descendent entrepreneurs manages their self-compassion and increases the likelihood of succession success. In addition, it covers a research gap and helps the S-FBs to improve their survival rate by focusing on the descendent entrepreneur's self-compassion and financial literacy.

This study contributes to the body of knowledge by emphasizing predictors that influence the successful succession transition to subsequent generations. This study determines the influence of self-compassion of female descendent entrepreneurs on perceived succession success and financial literacy as a mediator by using the self-control theory. The study can be useful to family business consultants, policymakers and family businesses.

An intractable effect of revenue and expense recognition based on tax regulation and accounting rules is unresolved and may be manageable only by reducing the value of deferred taxes. Therefore, in this study, the authors examined the relationship between the International Accounting Standard 12 (IAS 12) and deferred income taxes associated with tax and accounting rules.

The authors used a large sample of balanced data from 144 firms across 1992–2019. To mitigate the problem of superfluous results, the authors used the same number of firms and years for pre- and post-IAS 12 periods. The authors employed robust econometric estimations to establish the impact of IAS 12 on deferred tax.

The regression results show that deferred tax assets decreased significantly, whereas deferred tax liabilities increased significantly, in the post-IAS 12 period. These contrasting results imply that IAS 12 implementation has increased conservatism and prudence in financial reporting. However, the authors find that the increase in deferred tax assets post-IAS 12 is value destructive, suggesting that its implementation has unintended consequences. The results are robust to alternative measurements and econometric identification strategies.

While prior studies have explored topics such as deferred tax measurement and the impact of income and expense recognition, the authors specifically analyzed how IAS 12 affects deferred taxes and their effect on the market valuation. The authors find that certain accounting standards may not be relevant to the capital market.