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This study aims to compare machine learning models, datasets and splitting training-testing using data mining methods to detect financial statement fraud.

This study uses a quantitative approach from secondary data on the financial reports of companies listed on the Indonesia Stock Exchange in the last ten years, from 2010 to 2019. Research variables use financial and non-financial variables. Indicators of financial statement fraud are determined based on notes or sanctions from regulators and financial statement restatements with special supervision.

The findings show that the Extremely Randomized Trees (ERT) model performs better than other machine learning models. The best original-sampling dataset compared to other dataset treatments. Training testing splitting 80:10 is the best compared to other training-testing splitting treatments. So the ERT model with an original-sampling dataset and 80:10 training-testing splitting are the most appropriate for detecting future financial statement fraud.

This study can be used by regulators, investors, stakeholders and financial crime experts to add insight into better methods of detecting financial statement fraud.

This study proposes a machine learning model that has not been discussed in previous studies and performs comparisons to obtain the best financial statement fraud detection results. Practitioners and academics can use findings for further research development.

Sustainability represents innovative elements in determining the profitability of real estate investments, among other factors, including the green component in real estate. Evidence from the literature has pointed out that incorporating green features into residential buildings can reduce operational costs and increase the building’s value. Although green real estate is considered the future trend of choice, it is still being determined whether prospective buyers are willing to accept the extra cost of green residential investment. Therefore, this study aims to investigate the effect of housing attributes and green certification on residential real estate prices.

The impact of the housing attribute and green certification in the residential sectors was assessed using a transaction data set comprising approximately 861 residential units sold in Selangor, Malaysia, between 2014 and 2022. Linear and quantile regression were used in this study by using SPSS software for a robust result.

The findings indicate that the market price of residential properties in Malaysia is influenced by housing attributes, transaction types and Green Building Index certification. The empirical evidence from this study suggests that green certification significantly affects the sales price of residential properties in Malaysia. The findings of this research will help investors identify measurable factors that affect the transaction prices of green-certified residential real estate. These identifications will facilitate the development of strategic plans aimed at achieving sustainable rates of return in the sustainable residential real estate market.

Specifically, this research will contribute to achieving area 4 of the 11th Malaysia Plan, which pertains to pursuing green growth for sustainability and resilience. This will be achieved by enhancing awareness among investors and homebuyers regarding the importance of green residential buildings in contributing to the environment, the economy and society.

The regression model for housing attributes and green certification on house price developed in this study could offer valuable benefits to support and advance Malaysia in realising its medium and long-term goals for green technology.

Tourists' environmentally responsible behaviour (ERB) is very important for the environmental sustainability of popular tourist destinations. The main purpose of this research paper is to explore the relationship between environmental citizenship behaviour (ECB) and trust in local government with ERB.

A theoretical model was proposed and tested. Data were collected from domestic tourists (n = 555) visiting Antalya, on the Mediterranean coast of Turkey.

The results show that all dimensions of ECB (helping, engagement and initiatives) have a positive effect on the formation of ERB among domestic tourists. The results also show that trust in the local government of the destination has a moderating effect on the relationship between the two dimensions of ECB (engagement and initiatives) and ERB. The helping dimension of ECB has the highest positive impact factor on ERB. The results provide a comprehensive framework for further research. The proposed model is strongly supported by the findings.

Local policy makers can focus on how to increase the environmental motivation of domestic tourists. Environmentally friendly projects can be developed to attract their attention. This will ensure that they take more responsibility for the environment at the destination.

Understanding the potential impact of local government on tourist behaviour is crucial for sustainability. However, there are few studies that directly examine the moderating effect of trust in local government on the relationship between ECB and ERB. This study addresses this gap and makes novel contributions to the relevant literature.

The purpose of this study is to prepare a state-of-the-art review on advanced ceramic materials including their fabrication techniques, characteristics, applications and wettability.

This review paper presents the various types of advanced ceramic materials according to their compounding elements, fabrication techniques of advanced ceramic powders as well as their consolidation, their characteristics, applications and wetting properties. Hydrophobic/hydrophilic properties of advanced ceramic materials are described in the paper with their state-of-the-art application areas. Optical properties of fine ceramics with their intrinsic characteristics are also presented within. Special focus is given to the brief description of application-based manipulation of wetting properties of advanced ceramics in the paper.

The study of wetting/hydrophobicity/hydrophilicity of ceramic materials is important by which it can be further modified to achieve the required applications. It also makes some sense that the material should be tested for its wetting properties when it is going to be used in some important applications like biomedical and dental. Also, these advanced ceramics are now often used in the fabrication of filters and membranes to purify liquid/water so the study of wetting characteristics of these materials becomes essential. The optical properties of advanced ceramics are equally making them suitable for many state-of-the-art applications. Dental, medical, imaging and electronics are the few sectors that use advanced ceramics for their optical properties.

This review paper includes various advanced ceramic materials according to their compounding elements, different fabrication techniques of powders and their consolidation, their characteristics, various application area and hydrophobic/hydrophilic properties.

The purpose of the current research is to present an explanatory framework for how people selectively attend to privacy-related news information about LBA depending on the extent to which they know about LBA already as well as their appraisals of privacy threats and efficacy.

The proposed model was tested using structural equation modeling based on a total of 522 useable responses obtained from an online survey.

The results revealed two different approaches to information exposure: (1) people choose to seek out privacy-related news articles when their persuasion knowledge and perceived threat level are high, whereas (2) they tend to avoid such information when perceived threats accompany fear as well as psychological discomfort, or when they believe that they are knowledgeable about LBA practices and highly capable of protecting their privacy.

With the development of real-time location-tracking technologies, the practice of LBA is becoming increasingly popular. As such, however, concerns about data collection and privacy are also on the rise, garnering a great deal of media attention. Despite the importance and constant stream of news reports on the subject, a comprehensive understanding of consumers' privacy assessments and information consumption remains underexamined. By incorporating the persuasion knowledge model and extended parallel process model, the current research presents an explanatory framework for consumers' privacy perceptions and information choice.

The unique institution of waqf that was ignored during the colonization of the Muslim areas has to be revived to play its role in shared growth, social inclusion and cohesion in society. This research paper aims to explore the role of waqf as an instrument for a sustainable growth system and to suggest a model for socioeconomic development in an economy like that of Pakistan.

This qualitative research is based on analytical methods to arrive at the frameworks and a model that could facilitate the revival of waqf for community development/social inclusion in economies like that of Pakistan.

As most of the OIC member states like Pakistan are facing serious financial problems due to debt servicing obligations, promoting Waqf for various socioeconomic and cultural functions is a vital requirement for such economies. The inability of the state institutions in providing necessary civic, health and education facilities to the public is causing serious harm to the balance of the society. It requires promoting a formal system of charity and using FinTech for waqf-based donations and financing the micro businesses. The perpetuity complimented by the profitability of the waqf properties makes the waqf institutions sustainable and effective when compared to individual charities.

This is conceptual research discussing the potential of waqf in light of its historical role. Researchers may undertake empirical studies on awqaf operations in various jurisdictions and their role in the empowerment of the poor.

The research will provide the researchers with insight into the potential of waqf as a tool for community development. Besides, it will enable policymakers and implementation authorities to socialize charity for sustained benefits and welfare.

To the best of the authors’ knowledge, it is the first major research that discusses the role of waqf in economies facing budgetary and trade deficits in the eradication of poverty and the promotion of social and economic entrepreneurship in realizing the community development targets for the economies like that of Pakistan.

This paper aims to focus on the research progress of intelligent self-healing anti-corrosion coatings in the aviation field in the past few years. The paper provides certain literature review supports and development direction suggestions for future research on intelligent self-healing coatings in aviation.

This mini-review uses a systematic literature review process to provide a comprehensive and up-to-date review of intelligent self-healing anti-corrosion coatings that have been researched and applied in the field of aviation in recent years. In total, 64 articles published in journals in this field in the last few years were analysed in this paper.

The authors conclude that the incorporation of multiple external stimulus-response mechanisms makes the coatings smarter in addition to their original self-healing corrosion protection function. In the future, further research is still needed in the research and development of new coating materials, the synergistic release of multiple self-healing mechanisms, coating preparation technology and corrosion monitoring technology.

To the best of the authors’ knowledge, this is one of the few systematic literature reviews on intelligent self-healing anti-corrosion coatings in aviation. The authors provide a comprehensive overview of the topical issues of such coatings and present their views and opinions by discussing the opportunities and challenges that self-healing coatings will face in future development.

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies emerging research themes and proposes future avenues for further investigation in the realm of EM.

For this study, a comprehensive collection of 2,775 articles on EM published between 1992 and 2022 was extracted from the Scopus database. The author employed various tools, including Microsoft Excel, R studio, Gephi and visualization of similarities viewer, to conduct bibliometric, content, thematic and cluster analyses. Additionally, the study examined the literature across three distinct periods: prior to the enactment of the Sarbanes-Oxley Act (1992–2001), subsequent to the implementation of the Sarbanes-Oxley Act (2002–2012), and after the adoption of International Financial Reporting Standards (2013–2022) to draw more inferences and insights on EM research.

The study identifies three major themes, namely the operationalization of EM constructs, the trade-off between EM tools (accrual EM, real EM and classification shifting) and the role of corporate governance in mitigating EM in emerging markets. Existing literature in these areas presents mixed and inconclusive findings, suggesting the need for further theoretical development. Further, the study findings observe a shift in research focus over time: initially, understanding manipulation techniques, then evaluating regulatory measures, and more recently, investigating the impact of global accounting standards. Several emerging research themes (technology advancements, cross-cultural and cross-national studies, sustainability, behavioral aspects and non-financial indicators of EM) have been identified. This study subsequent analysis reveals an evolving EM landscape, with researchers from disciplines like data science, computer science and engineering applying their analytical expertise to detect EM anomalies. Furthermore, this study offers significant insights into sophisticated EM techniques such as neural networks, machine learning techniques and hidden Markov models, among others, as well as relevant theories including dynamic capabilities theory, learning curve theory, psychological contract theory and normative institutional theory. These techniques and theories demonstrate the need for further advancement in the field of EM. Lastly, the findings shed light on prominent EM journals, authors and countries.

This study conducts quantitative bibliometric and thematic analyses of the existing literature on EM while identifying areas that require further development to advance EM research.

This study investigates the current trends in CEO compensation by applying a bibliometric technique from the Scopus database.

The bibliometric analysis examines CEO compensation trends through the Scopus database. Frequency analysis is conducted using Microsoft Excel, while data visualisation is performed using VOSviewer. Finally, citation metrics are carried out using Harzing's Publish or Perish.

The results reveal that research into CEO compensation has been consistently increasing since 1976. This study identifies the most popular publication trends, the most active institutions, the top funding institutions, annual publication growth, document and source type, publishers, subject area, author co-citations, highly cited articles, top publishing countries, and keyword co-occurrences. Notably, Arizona State University in the United States (US) is the leading institution with the most prominent publications on CEO compensation. The US is the most active country involved in CEO compensation research.

The current research only derived articles from the Scopus database. Nonetheless, the findings provide an in-depth comprehension of the meaning of “CEO compensation” and present the outline of the research trends on the concept, thus significantly facilitating further studies.

The findings can assist researchers in comprehending and classifying the drivers of CEO compensation previously identified and proven in past studies. Additionally, the findings also create opportunities for new researchers to study CEO compensation.

This study is among the pioneering research investigating CEO compensation-related publications and utilising the Scopus database from an international perspective. This study also offers a historical view of CEO remuneration, a summary of the most significant nations, journals, and writers on the topic, and an outline of how CEO remuneration studies have changed over time. These contributions will enable other researchers to focus on this subject.

This paper aims to investigate the effect of governance mechanisms and firm performance on chief executive officer (CEO) compensation in relation to the Jordanian business environment. This study also examines the moderating role of gender diversity.

The sample is drawn from the annual reports of 68 Jordanian firms between 2015 and 2019. This paper uses the ordinary least square regression. It also uses the generalised method of moments approach to control any endogeneity issue and analyses the data in depth. In addition, it uses a dynamic model to address concerns regarding causality in the study’s models.

The results show that governance mechanisms and firm performance have an impact on CEO compensation. Furthermore, the outcomes indicate that gender diversity significantly and positively moderates the association between firm performance and CEO compensation. These findings enhance and support agency theory in the context of Jordan.

The study’s results have significant implications for policymakers, shareholders, investors, academicians and the public in the developing Jordanian market. The findings also support more monitoring and inspection to prevent the occurrence of opportunistic management behaviour and ensure that CEO remuneration packages are appropriately designed.

This study provides a unique understanding by explaining the impact of governance and performance on CEO compensation in a developing country such as Jordan. Besides that, the current study extends prior studies in Jordan significantly.