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This paper aims to identify and systematically analyze the causal-effect relationships among barriers to circular food supply chains in China.

Grounded in multiple organizational theories, this paper develops a theoretical framework for identifying relevant barriers to integrating circular economy philosophy in food supply chain management. The study uses 105 responses from Chinese food supply chain stakeholders including food processors, sales and distribution channels, consumers and government officials. It applies a fuzzy decision-making trial and evaluation laboratory (DEMATEL) method to examine the causal-effect relationships among the identified barriers.

Overall, the results suggest two key cause barriers: first, weak environmental regulations and enforcement, and second, lack of market preference/pressure. Meanwhile, lack of collaboration/support from supply chain actors is the most prominent barrier. The key cause and prominent barriers are also identified for each of the supply chain stakeholder involved.

The study offers practical insights for overcoming barriers to integrating circular economy philosophy in the management of supply chains in the Chinese food sector, as well as in other contexts where similar challenges are faced. It also sheds light on which organizational theories are most suitable for guiding similar studies.

To the best of the authors’ knowledge, this is the first barrier study on circular food supply chains. The use of multiple organizational theories for the development of the theoretical framework is unique in barrier studies. The study offers insights from multiple stakeholders in the Chinese food supply chains.

The purpose of this study is to develop a scale for measuring housing quality in the context of Pakistan.

The inductive and deductive approaches for item generation have been combined, and items have been purified using multistage expert review. Data was collected from a sizeable purposive sample of 445 respondents, and exploratory and confirmatory factor approaches used for assessing psychometric properties of the scale.

The result is a 21-item scale covering five dimensions, namely, Design and Construction Quality, Neighborhood Quality, Adequacy of Space, Quality of Institutional Services and Proximity of Basic Amenities.

This study contributes to housing quality literature by deepening our understanding of the concept of housing quality in the context of Pakistan, the world’s fifth most populous country. The findings of the study have important implications for both theory and practice.

This study aims to examine the influence of the quality of voluntary disclosure (QVD) on earnings management (EM) amongst a sample of commercial banks in the Middle East and North Africa (MENA) region.

Using a sample of 1,060 bank-year observations for the period 2006–2015, this paper developed a three-dimensional framework to measure the QVD, which considers the quantity, spread and usefulness of the information. Furthermore, this study examines the QVD-EM nexus using an ordinary least squares regression model. This technique is supplemented with conducting an instrumental variable regression model and a two-stage least squares model to overcome the potential occurrence of endogeneity problems.

The findings suggest that QVD is negatively attributed to EM in the context of MENA banks. The findings also confirm that the quality of financial reporting is enhanced by QVD dimensions that were considered in the framework, leading banks to less engagement in EM practices. In contrast, the influence of the quantity dimension (level) of the disclosed information has an insignificant impact on EM, while the spread and usefulness dimensions of VD are negatively and significantly associated with EM in the region.

Although the results are robust to various measurements and to the possible occurrence of endogeneity problems, there are a few limitations should be acknowledged, which provides opportunities for future research. For example, the sample size is relatively small due to data accessibility issues. Likewise, the findings of the research might not be appropriate for non-financial sectors. These limitations provide a good opportunity for future studies to expand on the research by covering other developing economies and, thereby, enriching the understanding offered by this study.

This study offers several implications for bank managers, academics and policymakers. Firstly, it may help managers to appreciate the function and the importance of QVD in mitigating EM. Secondly, for academics, the study provides suggestive evidence on the impact of QVD on EM; however, future research may need to consider the role of morality and ethical behaviour across different environments in reducing excessive risk-taking and constraining earnings manipulation. Finally, it provides insights for policymakers and regulators to develop a framework or guidance that can help banks in providing high-QVD in the context of developing economies.

The study distinctively develops an innovative measurement for QVD using a new multi-dimensional model. This paper also bring new evidence on QVD complexity and its impact on EM practice from an under-researched developing context, namely, the MENA region.

This paper aims to meta-analyze the results of the prior studies related to the relationship of human capital and financial performance in Islamic banking.

To examine the relationship between human capital and financial of Islamic banks, 23 empirical studies having sample of 15,607 are considered for the meta-analysis. Moreover, different measures related to financial performance including return on assets (ROA), return of equity (ROE) and Tobin’s Q have been taken as moderating for further subgroup analysis.

The results of meta-analysis reveal a positive correlation between human capital and financial performance with an effect size of 0.268. The subgroup analyses showed significant positive associations of human capital with ROA and ROE, insignificant with Tobin’s Q.

This study suggests Islamic banking should prioritize human capital development, maintain consistency and adopt a long-term perspective. Future research should consider context-specific factors and harmonize human capital and financial performance measurements for consensus.

The purpose of this research is to examine the impact of corporate governance proxies by ownership structure on financial constraints for a sample of 215 non-financial Pakistan Stock Exchange (PSX) listed firms between 2010 and 2018.

The dynamic generalized method of moments (GMM) estimator is used to determine the influence of ownership structure on financial constraints. The ownership structure of sample enterprises is measured using seven variables: managerial, family, institutional, foreign, associated, presence of block holder, and concentrated ownership, while financial limitations are determined using the KZ Index. The WW Index is used to assess the robustness of the results. In addition, for robustness, we also used OLS and FE.

Based on the system GMM results, it was discovered that firm ownership structure has a significant impact on the likelihood of financial constraints. In the case of Pakistan, the results show that institutional ownership, foreign ownership, and the presence of a block holder in the ownership structure have a significant negative impact on financial constraints, whereas family ownership and ownership concentration have a significant positive impact. This finding remains true when financial constraints are measured using the WW Index.

The findings of the study provide business managers and investors with more information regarding the relationship between corporate governance quality and the degree of financial constraint in Pakistani firms. Furthermore, this study contributes new information from emerging nations like Pakistan to the existing literature, which will help regulatory bodies and policymakers build long-term corporate governance solutions to manage financial constraints. It is well established that improving the quality of corporate governance practices improves capital market efficiency and lowers the likelihood of financial constraints.

The study adds to the body of existing work on corporate governance and the possibility of financial constraints, with a focus on Pakistan. The findings show that when projecting company financial constraints, regulators should pay special attention to the quality of corporate governance, specifically ownership structure.

This study aims to explore the possibility of a two-way relationship between corporate social responsibility (CSR) and earnings management (accruals and real EM) with the moderating role of female and independent directors.

The authors use STATA to test the generalized method of moments on a sample of Chinese listed firms data over the period 2009-2015. The unbalanced sample obtained 3,481 observations from China stock market and accounting research database and CSR rating provided by Rankins.

The results indicate a significant negative relationship between two-way CSR and accrual-based EM. Moreover, female and independent directors moderate the two-way relationship between CSR and EM.

The present study does not include all financial, insurance and investment firms to impact on CSR and EM. Further research might consist of family ownership to enhance the evidence for an emerging market.

This study primarily contributes to the literature on CSR, female and independent directors, and EM by providing evidence for the moderating role of female and independent directors on the two-way association between CSR and EM.

This study aims to examine the influence of ownership structure and board characteristics on the performance of Indonesian Islamic rural banks (IRB) using the system generalized method of moment model.

This research uses Indonesian IRB unbalanced annual panel data from 2016 to 2022. IRB performance is measured by return on assets (ROA), return on equity (ROE) and nonperforming financing (NPF). The ownership structure is represented by controlling shareholders, ownership of the board of directors (BD) and ownership of the board of commissioners (BC). Meanwhile, board characteristics are represented by the size of the BC, the proportion of female board directors and female president directors.

The results show that the ownership structure and board characteristics play an important role in improving the IRB’s performance. Technically, the results show that the size of the BC and the ownership of the BD increase all IRB performance measures. Female president directors and controlling shareholders improve IRB’s performance as measured by ROA and ROE. Women’s boards of directors improve IRB performance as measured by NPF. Meanwhile, the ownership of the BC does not show its effect on all IRB performance measures.

This study fills a literature gap on the influence of ownership structure and board characteristics on IRB Indonesia’s performance. In addition, it adds understanding and insight for Islamic bank regulators, management and IRB depositors in Indonesia.

To the best of the authors’ knowledge, this study is one of the first to provide an empirical survey on the influence of controlling shareholders and board characteristics on IRB performance, particularly in Indonesia.

Implementing sustainable practices in multi-tier supply chains (MTSCs) is a difficult task. This study aims to investigate why such endeavours fail and how MTSC partners can address them.

A single-case study of a global food retail company was used in this study. Semi-structured interviews with the case firm and its first- and second-tier suppliers were used to collect data, which were then qualitatively analysed using thematic analysis.

Major barriers impeding the implementation of sustainability in multi-tier food supply chains were revealed such as the cost of sustainability, knowledge gap, lack of infrastructure and supply chain complexity. Furthermore, the findings reveal five possible solutions such as multi-tier collaboration and partnership, diffusion of innovation along the chain, supply chain mapping, sustainability performance measurement and capacity building, all of which can aid in the improvement of sustainability practices.

Future research should investigate how specific barriers and drivers affect specific aspects of sustainability, pointing practitioners to specific links between the variables that can aid in tailoring sustainability oriented investment.

This research supports managerial comprehension of MTSC sustainability, pointing out ways to improve sustainability performance despite the complex multi-tier system of food supply chains.

The research on MTSC sustainability is still growing, and this research contributes to the debate about how MTSCs can become more sustainable from the perspective of the triple bottom line, particularly food supply chains which face significant sustainability challenges.