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This study aims to examine the association between institutional investors’ ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL).

This study employs a feasible generalised least squares (FGLS) model for panel data to examine the association between IOW, POCF and AUDRL for Malaysian publicly listed companies.

The findings reveal a statistically significant negative relationship between IOW and AUDRL, with this negative relationship being more pronounced amongst POCF. Additionally, the results demonstrate that the relationship between IOW and AUDRL varies depending on the domicile of IIs (local vs. foreign). Specifically, local institutional investors exhibit a negative and statistically significant relationship with AUDRL, whilst foreign institutional investors show a positive and statistically significant relationship with AUDRL.

The results of this study provide a new understanding of auditor responses to institutional investor monitoring and political connections (PCs) in an emerging economy.

The present study aims to identify the antecedents and consequences of blockchain adoption in the wine industry from the absorptive capacity perspective through a multiple case study approach.

A multiple case study approach was utilized, wherein data was gathered through semi-structured interviews and secondary sources of information from the five Italian innovative wineries.

The results show that the dynamic capabilities of wineries and the creation of strategic partnerships are common conditions for the adoption of blockchain technology (BCT). In addition, findings reveal that creating value for all supply chain stakeholders and preventing counterfeit products are the most important consequences of BCT adoption.

This study fills a gap in the literature by investigating the drivers of BCT technology adoption under two theoretical lenses, Absorptive capacity and Dynamic capability theories, confirming the usefulness of these two theories in explaining the process of innovation adoption.

The originality of our research study lies in its investigation of the antecedents and consequences of BCT adoption in the wine supply chain, focusing specifically on the role of dynamic capabilities, knowledge acquisition and assimilation, strategic partnerships and open interactions with external actors in driving technological innovation and the successful implementation of BCT in the wine industry. By offering empirical data on the drivers and impacts of BCT adoption, as well as theoretical implications for technological innovation and value creation in the wine sector, our study contributes to filling gaps in the existing literature and provides practical insights for wineries and AgTechs seeking to integrate BCT into their business models.

This study aims to investigate the impact of entrepreneurial mindsets on the performance of family businesses in the United Arab Emirates (UAE). This study focused on the following entrepreneurial mindset factors: alertness to opportunity, ambiguity tolerance, dispositional optimism and risk-taking propensity.

A partial least squares structural equation modeling was used to evaluate the proposed research model. The gathered data consisted of 321 family businesses that operate in the UAE.

Findings showed that only two of the entrepreneurial mindset factors had a significant and positive impact on the firm’s performance, namely, alertness to opportunity and dispositional optimism.

This paper covers a research gap by reflecting the effect of the entrepreneurial mindset in an unstudied context, such as the UAE. To the best of the authors’ knowledge, this is the only study that measures the effect of the dimensions of the entrepreneurial mindset on the performance of family businesses in the UAE, and as such, it represents an additional value to the literature in this field.

First, with real-life examples and current research, this study aims to demonstrate the existence of various forms of ostracism (linguistic, gender, social and workplace). Second, following the “need-threat model,” this research addresses the previously unaddressed topic of coping with, reducing, mitigating or curbing workplace ostracism. Moreover, the researchers also proposed a “multiplying effect model” of ostracism.

Data was gathered from 199 service sector employees. The NVivo software is used for the thematic analysis of qualitative data(suggestions) gathered using open ended question on how to mitigate/reduce/curb ostracism.

The results generated were the suggestive measures, which were further categorized under three major themes: individual, society and organizational. The measures to reduce, mitigate and stop the practices of workplace ostracism can be initiated on all these three levels.

This is the only study that addresses the subject of decreasing, alleviating or eliminating workplace ostracism and explains the compounding effect of ostracism by suggesting a multiplying effect model. The study will pique the interest of the government and legislators to propose legal measures to prevent ostracism and achieve sustainable development goals (gender equality and reduced inequalities. The study’s practical, social, theoretical and managerial utility are discussed in the implications section.

The purpose of this study is to investigate the impact of terrorist attacks on the volatility and returns of the stock market in Tunisia.

The employed sample comprises 1250 trading day from the Tunisian stock index (Tunindex) and stock closing prices of 64 firms listed on the Tunisian stock market (TSM) from January 2011 to October 2015. The research opts for the general autoregressive conditional heteroscedasticity (GARCH) and exponential generalized conditional heteroscedasticity (EGARCH) models framework in addition to the event study method to further assess the effect of terrorism on the Tunisian equity market.

The baseline results document a substantive impact of terrorism on the returns and volatility of the TSM index. In more details, the findings of the event study method show negative significant effects on mean abnormal returns with different magnitudes over the events dates. The outcomes propose that terrorism profoundly altered the behavior of the stock market and must receive sufficient attention in order to protect the financial market in Tunisia.

Very few evidence is found on the financial effects of terrorism over transition to democracy cases. This paper determines the salient reaction of the stock market to terrorism during democratic transition. The findings of this study shall have relevant implications for stock market participants and policymakers.

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

Adopting sustainable building materials (SBMs) is one way to reduce the negative environmental impacts of the built environment. However, the adoption of SBMs is not as high as expected. This study aims to investigate which factors affect the adoption of SBMs.

A literature review and discussions with professional practitioners formed an initial list of variables affecting readiness to adopt SBMs. A questionnaire survey was designed, and data from industrial practitioners were collected using the snowball sampling method. The data collected from 218 respondents were analyzed using the PLS-SEM technique.

The findings show that SBM adoption is critically influenced by readiness at different levels (market, organization, and employee). Specifically, market readiness enhances organization preparedness (beta = 0.628), and organization readiness positively affects employee readiness (beta = 0.510). Market, organization, and employee readiness positively impact the adoption of SBMs (beta = 0.386, 0.364, and 0.158, respectively). Moreover, the relationship between market and employee readiness is fully mediated by organization readiness (indirect effect = 0.320; p = 0.000). Organization readiness positively mediates the relationship between market readiness and SBM adoption (indirect effect = 0.050; p = 0.001). The relationship between organization readiness and SBM adoption is fully mediated by employee readiness (indirect effect = 0.229; p = 0.000). Additionally, employee readiness positively mediates the relationship between market readiness and SBM adoption through organization readiness (indirect effect = 0.080; p = 0.000).

While past studies have predominantly focused on human perception, this study recognizes the importance of contextual factors like market conditions, Organization readiness, and employee readiness in shaping the adoption of SBMs. Thus, it fills a notable void in the literature and highlights the need for a broader theoretical framework that incorporates both individual perceptions and external contextual influences.

In Nigeria, insecurity has been breeding very rapidly given the Nigerian economic conditions in the recent past. Insecurity exposes enterprise development and survival to a serious threat. It has serious effects on lives and properties, obstructs business activities and discourages local and foreign investors, which in turn militate against Nigeria’s overall economic growth and development. This rising wave of insecurity has assumed an unsafe facet to enterprise development and its subsequent survival, hence, if unchecked, it can threaten the overall communal existence of the country as one entity. The purpose of this study is therefore, to examine the impact of insecurity on enterprise development in Nigeria.

This study used the most recent Nigeria Enterprise Survey data (2014) and applied multi-nomial logistic regression model to examine the impact of insecurity on enterprise development in Nigeria.

It was found among others that all the captured insecurity variables in this study have negative significant impact on enterprise development and as such significantly retards enterprise growth and development except for corruption and availability of strong, fair and impartial legal system (comparing partnership and limited partnership enterprise to the sole proprietorship), which were found to have positive impact on enterprise development in Nigeria.

This study therefore recommended among others that government at all levels – federal, state and local – should try harder to live up to its primary constitutional function of providing adequate security of lives and property to its citizenry.

There is no known study that has investigated the impact of insecurity on enterprise development in Nigeria. There is dearth of literature in the study area, hence this study enormously contributes to the growing literature on insecurity and enterprise development.