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The purpose of this research is to shed light on the chain of psychological and behavioral effects that precipitates from a materialistic state of mind. Specifically, this study examines the psychological impact of materialism on younger consumers and in turn, their compulsive buying (CB) habits. This study also proposes possible interventions that may enhance consumer resistance to materialism and buying impulses and, ultimately, protect consumers’ mental and financial well-being.

An online survey was assembled in Qualtrics using reputable scales from extant marketing and psychology literature. The survey was completed by 193 young adults. Structural equation modeling was used to evaluate the proposed model of psychological drivers of CB.

The results suggest that young, materialistic consumers are at high risk of developing depression. Moreover, obsessive-compulsive (OC) tendencies and impaired self-esteem (SE) resulting from this depression may facilitate and fuel CB addiction. Despite no evidence for a direct link between depression and CB, the results indicate that this particular relationship is fully mediated by OC behavior and low SE.

The discussion provides a detailed list of various behavioral modifications to help reduce consumer susceptibility to materialistic values and CB addiction.

This study contributes to consumer research by proposing an alternative conceptualization of the traditionally direct relationship assumed between materialism and CB in the literature. The facilitating roles of depression and its psychological byproducts (i.e. impaired SE and OC disorder) are examined as precursors of CB. Implications and suggestions for consumers battling CB addiction are provided.

Smart cities attract efficient and profitable economic activities, contribute to the societal welfare of their citizens and foster the efficient use and conservation of natural resources. Developing smart cities has become a priority for many developed countries, but as they are preferred destinations for migrants, this raises sustainability issues. They attract people who are seeking a better quality of life, smart services and solutions, a better environment and business activities. The purpose of this paper is to review the state of the art on the relationship between smart cities and migration, with a view to determining sustainability.

A bibliometric review and text mining analyses were conducted on publications between 2000 and 2019.

The results determined the main parameters of this research topic in terms of its growth, top journals and articles. The role of sustainability in the relationship between smart cities and migration is also identified, highlighting the special interest of its social dimension.

A bibliometric approach has not been used previously to investigate the link between smart cities and migration. However, given the current relevance of both phenomena, their emergence and growth, this approach is appropriate in determining the state of the art and its main descriptors, with special emphasis on the sustainability implications.

The purpose of this paper is to introduce a numerical model to investigate static response of elastic steel-concrete beams. The numerical model is based on the lumped system with the combination of the transfer matrix and the analog beam methods (ABM). The beams are composed of an upper concrete slab and a lower steel beam, connected at the interface by shear transmitting studs. This type of beam is widely used in constructions especially for highway bridges. The static field and point transfer matrices for the element of the elastic composite beam are derived. The present model is verified and is applied to study the static response of elastic composite beams with intermediate conditions. The intermediate condition is considered as an elastic support with various values of stiffness. The elastic support can be considered rigid when the stiffness has very high values. The influence effect of shear stiffness between the upper slab and lower beam, and the end shear restraint on the static behavior of the composite beams is studied. In addition, the change in the stiffness of the elastic support is also highlighted.

The objective of this study is to introduce a numerical model based on lumped system to calculate the static performance of elastic composite bridge beams having intermediate elastic support by combining the ABM with the transfer matrix method (TMM). The developed model is applicable for studying static and dynamic responses of steel-concrete elastic composite beams with different end conditions taking into account the effect of partial shear interactions. The validity of the lumped mass model is checked by comparing its results with a distributed model and good agreements are achieved (Ellakany and Tablia, 2010).

A model based on the lumped system of the elastic composite steel-concrete bridge beam with intermediate elastic support under static load is presented. The model takes into consideration the effect of the end shear restraint together with the interaction between the upper slab and the lower beam. Combining the analogical beam method with the TMM and analyzing the behavior of the elastic composite beam in terms of shear studs and stiffness, the following outcomes can be drawn: end shear restraint and stiffness of the shear layer are the two main factors affecting the response of elastic composite beams in terms of both the deflection and the moments. Using end shear restraint reduces the deflection extensively by about 40 percent compared to if it is not used assuming that: there is no interaction between the upper slab and the lower beam and the beam is acting as simply supported. As long as the shear layer stiffness increases or interaction exists, the deflection decreases. This reduced rate in deflection is smaller in case of existence of end shear restraint. The effect of the end shear restraint is more prevailing on reducing the deflections in case of partial interactions. However, its effect completely diminishes in case of complete interaction. Presence of the end shear restraint and shear layer stiffness produces almost the same variations in the components of the bending moments of the composite beam. Finally, for a complete interaction, comparing the case of using end shear restraint or the case without it, the differences in the values of the deflections and moments are almost negligible.

The following assumptions related to the theory of ABM: shear studs connecting both sub-beams are modeled as a thin shear layer, each sub-beam has the same vertical displacement and the shear deformation in the sub-beams is neglected.

The developed model can be effectively used for a quick estimation of the dynamic responses of elastic composite beams in real life rather than utilizing complicated numerical models.

The applications of this model can be further extended for studying the behavior of complex bridge beams that will guarantee the safety of the public in a quick view.

Previous models combined the TMM with the ABM for studying the static and free-vibration behaviors of elastic composite beams assuming that the field element is subjected to a distributed load. To study the dynamic response of elastic composite beams subjected to different moving loads using transfer matrix ABM, it was essential to use a massless field element and concentrate the own weight of the beam at the point element. This model is considered a first step for studying the impact factors of elastic composite beams subjected to moving loads.

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management.

The sample of this study is 490 companies listed on the Malaysian Stock Exchange during the period 2013–2016 (1,960 company-year observations). The regression of a feasible generalized least square was used for data analysis. The authors use three regression models ordinary least squares, panel-corrected standard errors and Driscoll–Kraay standard errors to corroborate the findings and also examine alternative REM measures.

Analysis of the data shows that family, foreign and institutional ownership has a positive link with the quality of financial reporting and, to a large extent, is capable of alleviating REM. The findings also indicate that some form of OWS significantly affects REM, corroborating existing theories on corporate governance (CG) and the perspectives of practitioners.

The evidence concerns the significant role played by the OWS in reducing REM activities. The findings are useful in support of regulatory activities, particularly in the design of policies to regulate the OWS. The results may also provide useful insights to inform other policymakers, investors, shareholders and researchers about the active role of family, foreign and institutional investors in monitoring Malaysia's public listed companies (PLCs) to strengthen CG practices. This also leads to less REM and enhances the quality of financial reporting.

To the authors' knowledge, this work is pioneering research from a developing country, specifically from Malaysia, to investigate the manner in which all possible OWSs influence REM. More importantly, the study recommends that regulators and researchers do not envisage OWS as a holistic phenomenon.

This study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.

This study uses unbalanced panel data of 75 listed energy firms (346 firm-year observations) from three South Asian emerging economies (Bangladesh, India, and Pakistan) from 2015 to 2019. The two-step system GMM estimation is used for data analysis. This study also uses fixed effect regression to obtain robust findings.

The findings show that firms with a greater ownership concentration and managerial ownership significantly reduce real earnings management. In contrast, the data refute the idea that institutional and foreign ownership affect real earnings management. We also find that board diversity interacts significantly with ownership concentration and managerial ownership, meaning that board diversity moderates the negative link of the primary relationship that reduces real earnings management. On the other hand, board diversity has no interaction with institutional and foreign ownership, implying no moderating effect exists on the primary relationship.

To the best of the authors’ knowledge, this is unique research investigating how different ownership structures affect real earnings management in the emerging nations’ energy sector, which the earlier studies overlook. More specifically, this research focuses on how board diversity moderates the relationships between ownership structure and real earnings management, which could be helpful for future investors.

The negative consequences of the COVID-19 pandemic and the current economic situation, especially in certain countries, have compelled organizations to shrink their hierarchies, reduce working hours, freeze hiring, and rely on gig workers to perform tasks. While these circumstances may be seen as a threat, certain vulnerable labor groups, such as women, seized the opportunity to develop entrepreneurial skills and launch their own firms. Others addressed smart platforms to engage in gig economy activities. This research investigates the aspects that drive women to be entrepreneurs, exploring the relationships between the entrepreneurial ecosystem, the gig economy, and women's entrepreneurship in a developing country.

Data were collected from 300 female entrepreneurs in Lebanon through questionnaires that measured the indicators and variables of the proposed model, which was tested applying partial least square.

The results show a positive influence of the entrepreneurial ecosystem and gig economy on women's entrepreneurship, stronger in the case of entrepreneurial ecosystem elements and almost similar for opportunity and necessity entrepreneurship.

This research achieves empirical evidence on the relationship between the entrepreneurial ecosystem, the gig economy, and women's entrepreneurship in the case of a developing country. The originality of this paper lies in its empirical and gendered approach, considering together the effects of entrepreneurial ecosystem factors and gig economy practices on women's entrepreneurship, especially relevant in a regional context like Lebanon, where digital economy may constitute an opportunity for economically vulnerable groups.

This paper aims to critically evaluate theoretical and empirical research into capital structure practices in Islamic banks (IBs) from four perspectives, namely, theoretical aspect and its nature, determinants of capital structure in IBs, links between capital structure and risk management and nexus between capital structure and performance of IBs.

The authors will review and examine past studies on IBs’ capital structure from both theoretical and empirical research.

The paper concludes that most of the literature on IB capital structure is largely theoretical than empirical. The existing studies on IB capital structure have various limitations, which suggest a need for detailed empirical work. Detailed empirical research in the field of capital structure will support bank managers and policymakers in making decisions about improving capital structure.

This research will make several noteworthy contributions to address literature gaps for IB capital structure. Furthermore, this paper will identify areas for future research into capital structure practices and IB financing decisions. Lastly, this paper will equip regulators with guidelines for establishing sound capital requirements for IB.

This study aims to investigate whether organizational complexity (hereafter firm complexity) increases audit report lag (ARL) in a unique environment of GCC countries.

The research study uses a panel data set of 6,084 firm-year observations of nonfinancial firms from GCC economies from 2009 to 2022. First, the study uses an ordinary least square estimator to examine the association of firm complexity with ARL. Second, for robustness purposes, the study applies the propensity score matching technique.

This research study finds that the firms’ complexity increases ARL. Supporting the argument that auditors respond to firm complexity with increased effort, the authors find a positive relation of firm complexity with ARL. This relationship is augmented by auditor change, auditors’ tenure, auditor-qualified opinion and adoption of IFRS. In addition, the authors also find that Big-4 and audit firm industry specialization curtail the positive impact of firm complexity on ARL.

Firms in the GCC have less time to complete their audit and complex firms are likelier to have bigger ARLs. This study provided evidence regarding the curtailing effect of audit quality in GCC. Our findings suggest policymakers and reformers choose improved audit quality to reduce the possibility of larger ARL.

This study enriches the scholarship by presenting a mechanism for reducing the ARL of complex firms through higher audit quality. This study contributes to agency theory by emphasizing audit quality’s important role in emerging markets.

This study aims to provide a review of corporate governance and cash holdings because strong corporate governance is necessary for the efficient utilization of firm’s liquid resources such as cash, to minimize the agency cost of high cash holdings and to improve the value of cash.

The authors provide a literature review of corporate governance and cash holdings through a conceptual and theoretical argument rather than empirical research.

The authors review an empirical and theoretical work surrounding key corporate governance variables and identify avenues for future research. The authors find that corporate governance mechanisms and cash holdings have received much attention during the past two decades. However, the significant role of corporate governance (both country-level and the firm-level) in controlling the entrenched behaviour of the managers is discussed separately in the literature. The combined effect of both country-level and the firm-level governance is lacking in the cash holdings literature. Additionally, this study has found that much attention is paid to the developed markets, while only a few focused on the developing markets regarding cash holding literature, although the agency problems are high in developing markets.

The study contributes to the growing literature on corporate governance and cash holdings and provides a further understanding of the role of governance in minimizing the agency cost to increase value by assuring that firms’ assets are used efficiently and productively in the best interests of investors and other stakeholders. In addition, it provides a new idea to the policymaker and future researchers where they need to do more work.

This paper aims to indicate that the foreign investment system in Jordan includes many provisions that create an appropriate environment for encouraging foreign investments and grant a distinctive treatment for the foreign investor that allows them the status equal to the national investor.

This study deals with the protection provided by the Jordan Government for foreign investments to attract foreign investment by studying the guarantees given by Jordan including many legal principles that encourage investment. The legal guarantees for the foreign investor enhance the confidence of the foreign investor in the host country.

The system provides a lot of guarantees with respect to non-commercial risks to which the foreign investor may be exposed.

The paper also clarifies that the role played by bilateral agreements in the field of investments, as these agreements give foreign investments a measure of protection through the guarantees and they are considered as incentives for the investor.