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This study aims to scrutinize existing end-user comprehension regarding e-wallet technology through an examination of apparent usefulness, ease of use and levels of trust, and how these factors may influence a consumer’s attitudes toward the adoption of this new payment method.

The quota sampling method was used, and residents over the age of 22 years were targeted in online and offline questionnaires, and partial least squares-structural equation modeling was used to analyze the data.

This study indicates that existing consumer mindsets and intentions to adopt new technology, such as the e-wallet, are greatly influenced by their perception of the practicality of the product, its ease of use and their levels of trust in the technology to protect their online safety, privacy and economic affairs. Contrastingly, those participants who were offered deferred reimbursements and those given no information were demonstrably less likely to adopt the new service.

The study sample was from a developing nation – Saudi Arabia. Similar cohorts from developing and developed countries could provide a unique cross-nation comparison.

This study stresses the importance of thoroughly explaining and demonstrating an innovative technology to customers while simultaneously promoting the product. Consumers can be encouraged to use and evaluate the new technology by providing inducements, such as effective reimbursement policies.

This paper contributes to literature by critically reflecting on the question: What are the factors influencing customer intentions to adopt the e-wallet, and how do the guarantee of reimbursement and the time frame following unauthorized use influence consumer adoption intentions when deciding to use the new payment technology?

The aim of this study is to explore and elucidate the influence of polygamy on the succession dynamics of family businesses in the Arab world, offering insights that may be underrepresented or overlooked in traditional, Western-focused literature.

This article adopts a perspective-based approach, focusing on delving into the amalgamation of polygamous family structures and their implications on the operation and continuation of family-run businesses.

Polygamy, while often primarily perceived as a cultural or religious tradition, wields substantial influence over various business facets. Notably, its presence can significantly shape business continuity, the methodologies behind succession planning and the overarching framework of corporate governance within Arab family businesses.

This article offers a unique Middle Eastern lens, highlighting the underexplored intersection of polygamy and business succession. It strives to bridge the knowledge gap by addressing topics potentially sidelined in mainstream Western business research.

The purpose of this study is to investigate the impact of titanium oxide (TiO₂) filler on the abrasive wear properties of bamboo fiber reinforced epoxy composites (BFRCs) using a Taguchi approach. The study aims to enhance the abrasive wear resistance of these composites by introducing TiO₂ filler as a potential reinforcement, thus contributing to the development of sustainable and environmentally friendly materials.

This study focuses on the fabrication of epoxy/bamboo composites infused with TiO₂ particles within the Wt.% range of 0–8 Wt.% using hand layup techniques. The resulting composites were subjected to wear testing according to ASTM G99-05 standards. Statistical analysis of the wear results was carried out using the Taguchi design of experiments (DOE). Additionally, an analysis of variance (ANOVA) was used to determine the influential control factors impacting the specific wear rate (SWR) and coefficient of friction (COF).

The study illuminates how integrating TiO₂ filler enhances abrasive wear in epoxy/bamboo composites. Statistical analysis of SWR highlights abrasive grit size (grit) as the most influential factor, followed by normal load, Wt.% of TiO₂ and sliding distance. Analysis of the COF identifies normal load as the primary influential factor, followed by grit, Wt.% of TiO₂ and sliding distance. The Taguchi predictive model closely aligns with experimental results, validating its reliability. The morphological study revealed significant differences between the unfilled and TiO₂-filled composites. The inclusion of TiO₂ improved wear resistance, as evidenced by reduced surface damage and wear debris.

This research paper aims to integrate TiO₂ filler and bamboo fibers to create an innovative hybrid composite material. TiO₂ micro and nanoparticles show promise as filler materials, contributing to improved tribological properties of epoxy composites. The utilization of Taguchi’s DOE and ANOVA for statistical analysis provides valuable guidance for academic researchers and practitioners in optimizing control variables, especially in the context of natural fiber reinforced composites.

This study aims to empirically examine the impact of internal corporate governance mechanisms (ICGM) related to the size of the board, board composition, CEO duality and audit committee independence as a single metric on a firm’s investment decisions.

This study attempts to develop an internal corporate governance quality index comprising 10 items under four main ICGMs – size and independence of the board, CEO duality and audit committee independence – employing panel data analysis to investigate its impact on the investment decisions in 301 nonfinancial firms listed in six emerging capital markets in the Gulf Cooperation Council (GCC) member countries for the years 2015–2020. Data were extracted from sample companies' websites, stock markets, annual reports and Refinitiv database.

This study provides convincing evidence that effective ICGMs minimize inefficient investment and ultimately boost investment efficiency. The findings remain consistent even after considering the potential endogeneity bias.

This study provides empirical evidence on investment efficiency in the GCC region and emphasizes the importance of high-quality ICGMs in reducing inefficient investment. By examining the impact of ICGMs on investment inefficiencies, this study contributes to the corporate governance literature. The GCC region's unique economic and social contexts, with its growing economies, are considered to shed light on this issue.

This study aims to investigate the effect of the board of directors on financial performance, either directly or indirectly through the existence of risk management after the issuance of the Palestinian Code on Corporate Governance (PCCG) in Palestine.

This study presents an empirical investigation of 31 nonfinancial Palestinian-listed companies from 2010 to 2016. This study utilizes the structural equation modeling (SEM) model.

The results of the SEM model find that there is a significant positive effect of the existence of risk management and the tenure-Chief Executive Officer (CEO) on financial performance. However, CEO duality has a significant negative effect on financial performance. The results also find that the effect of CEO duality and board size are significantly positive on financial performance through the existence of risk management.

This study adds to the existing literature by investigating the effect of the board of directors on financial performance, either directly or indirectly through the existence of risk management in Palestine as one of the youngest stock exchanges in the region that assists in testing the validity of agency theory in a young and small emerging Islamic market context.

The results of this paper are significant to shareholders and managers of companies to make proper choices in order to secure the interests of stakeholders and increase the flow of capital and foreign investment.

To the best of the authors’ knowledge, it is one of the first papers to investigate the effect of the board of directors and financial performance, either directly or indirectly through the existence of risk management in Palestine.

This study aims to examine the link between boards and audit committees and firm performance in Kuwaiti listed firms in the context of recent and extensive corporate governance regulatory reform.

Panel data regression analysis with fixed effects and clustered standard errors of firm performance for 61–97 listed industrial and services firms in Kuwait over a seven-year period. The dependent variables are the returns on assets and equity, the debt-to-equity ratio and leverage and Tobin’s Q and the independent variables comprise board of directors and audit committee characteristics, including size, the number of meetings and the numbers of independent and outside board and expert committee members. Firm size, subsidiary status and cash flow serve as control variables.

Mixed results with respect to the characteristics of the board of directors. Board size and independent and outsider board members positively relate only to Tobin’s Q and insiders only to debt to equity. For audit committee characteristics, committee size, independence and expertise positively relate to the return on equity and committee size and expertise only to Tobin’s Q. Of the five performance measures considered, board and audit committee characteristics together best determine Tobin’s Q.

Data from a single country limits generalisability and control variables necessarily limited in a developing market context. Need for qualitative insights into corporate governance reform as a complement to conventional quantitative analysis. In combining accounting and market information, Tobin’s Q appears best able to recognise the performance benefits of good corporate governance in terms of internal organisational change.

The recent corporate governance code and guidelines reforms exert a mixed impact on firm performance, with audit committees, not boards, of most influence. But recent reforms implied most change to boards of directors. One suggestion is that non-market reform may have been unneeded given existing market pressure on listed firms and firms anticipating regulatory change.

Kuwait’s corporate governance reforms codified corporate governance practices already in place among many of its firms in pursuit of organisational legitimacy, and while invoking substantial change to audit committees, involved minor change to firm performance, at least in the short term. Some firms may also have delisted in expectation of stronger corporate governance requirements. Regardless, these direct and indirect processes both improved the overall quality of listed firm corporate governance and performance in Kuwait.

Seminal analysis of corporate governance reforms in Kuwait, which have rapidly progressed from no corporate governance code and guidelines to an initially voluntary and then compulsory regime. Only known analysis to incorporate both board of directors and audit committee characteristics. Reveals studies of the corporate governance–firm performance relationship may face difficulty in model specification, and empirical significance, given the complexity of corporate governance codes and guidelines, leads in changing firm behaviour and self-selection of firms into and out of regulated markets.

This study aimed to investigate the effect of sustainability disclosure (SD) as a mediator for the relationship between corporate governance (CG) and the performance of firms listed on the Amman Stock Exchange (ASE).

The study analysed 405 reports of firms listed on the ASE from 2014 to 2018. The direct and indirect impact of governance mechanisms on the firms' performance was examined using STATA 15. A four-step procedure for testing mediation was used to determine the mediating role of SD.

The results demonstrated that the board and audit committees' effectiveness positively and significantly influences the firm's performance. Additionally, the results demonstrated that SD partially mediates the relationship between CG and the firm's performance.

Research implications – This study supported the assumptions of agency, resource dependence and stakeholder theories as the basis to explain the relationship among board’s effectiveness, audit committee’s effectiveness, sustainability report and firm performance in developing economies. In addition, the results suggested that CG helps to enhance the firm's performance and sustainability reporting. Firms providing sustainable report are deemed more responsible and attract more returns to firms. Research limitations – The study only focused on reports from five years for non-financial firms listed on the ASE to test the assumed relationship between the variables.

This study contributed to the body of knowledge by examining the mediating role of SD between CG and firm performance. Investors, managers and regulators can obtain further insights, especially those seeking to improve a firm's performance in the emerging markets, through a sound CG system and extensive sustainability reporting.

This study focused on the direct and indirect impacts of CG and firm performance in an emerging and developing economy. The study used SD as the mediating variable in examining the indirect effect.

This paper aims to present the application of a tailored systematic engineering design procedure to the concept design of a small production plant for compostable packaging made by straw fibres and bioplastic. In particular, the obtained boxes are intended to be used for wine bottles.

A systematic procedure has been adopted, which underpins on a comprehensive analysis of the design requirements and the function modelling of the process. By considering well-known models of the engineering design process, the work focuses on the early design stages that precede the embodiment design of the whole components of the plant.

The followed design approach allowed to preliminarily evaluate different alternatives of the process from a functional point of view, thus allowing to identify the preferred conceptual process solution. Based on the identified functional sequence, a first evaluation of the potential productivity and the required human resources has been performed.

The procedure shown in this work has been applied only for the considered case of compostable packaging, and other applications are needed to optimize it. Nevertheless, the adopted systematic approach can be adapted for any context where it is necessary to conceive a new production plant for artefacts made by innovative materials.

The work presented in this paper represents one of the few practical examples available in the literature where systematic conceptual design procedures are presented. More specifically, to the best of the authors’ knowledge, this is the very first application of systematic design methods to compostable packaging production.

This paper aims to systematically demonstrate a methodology to determine the relative and absolute encapsulation efficiencies (α_Re and α_Ab) for thermally- and chemically-robust inorganic pigments, typically like ZrSiO₄-based pigments, thereby enhancing their coloring performance.

The authors designed a route, surplus alkali-decomposition and subsequently strong-acid dissolution (SAD2) to completely decompose three classic zircon pigments (Pr–ZrSiO₄, Fe₂O₃@ZrSiO₄ and CdS@ZrSiO₄) into clear solutions and preferably used inductively coupled plasma-optical emission spectrometry (ICP-OES) to determine the concentrations of host elements and chromophores, thereby deriving the numeric data and interrelation of α_Re and α_Ab.

Zircon pigments can be thoroughly decomposed into some dissoluble zirconate–silicate resultants by SAD2 at a ratio of the fluxing agent to pigment over 6. ICP-OES is proved more suitable than some other quantification techniques in deriving the compositional concentrations, thereby the values of α_Re and α_Ab, and their transformation coefficient K_RA, which maintains stably within 0.8–0.9 in Fe₂O₃@ZrSiO₄ and CdS@ZrSiO₄ and is slightly reduced to 0.67–0.85 in Pr–ZrSiO₄.

The SAD2 method and encapsulation efficiencies are well applicable for both zircon pigments and the other pigmental or non-pigmental inhomogeneous systems in characterizing their accurate composition.

The authors herein first proposed strict definitions for the relative and absolute encapsulation efficiencies for inorganic pigments, developed a relatively stringent methodology to determine their accurate values and interrelation.

This study aims to examine the ability of independent directors to discipline related-party transactions (RPTs) among listed companies in Malaysia. Firms typically appoint independent directors individually, not as a group. However, board members are commonly viewed collectively as a group, and evidence of the abilities of individual directors is scarce.

The attributes of individual independent directors include accounting literacy, length of service, audit committee membership and active participation in board and audit committee meetings. The unit of analysis is the individual independent director. The final sample consists of 1,552 observations in 2017, and RPTs are categorized as either efficient or conflicting.

The study finds that the tenure of individual independent directors and active participation in board meetings affect the firm’s engagement in RPTs. However, the financial literacy, audit committee membership and attendance of independent directors at audit committee meetings do not affect the firm’s engagement in RPTs, either efficient or conflicting. Overall, this result offers limited support for the upper-echelon theory concerning the attributes of individual independent directors and RPTs.

This study uses cross-sectional observations for 2017, which predates the COVID-19 pandemic. Thus, this study ignores the impact of restrictions in community mobility during the pandemic on the independent director’s ability to monitor the corporation. This circumstance may have implications for practice and merit further research.

The findings provide information for board nominating committees, regulators and policymakers that the capability of individual independent directors to fulfill their responsibilities is limited. The firm’s nominating committee must be very selective in nominating and appointing independent directors with appropriate competencies. Investors should choose companies that have reappointed the same independent directors for an extended period, as they may benefit from the experience in protecting investors’ interests.

This paper contributes novel evidence to upper-echelon theory literature on the association between independent directors and RPT types from the perspective of individual independent directors.