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The study investigates the impact of information and communications technology (ICT) and financial development on tourism development in Ghana.

The researchers employ data covering from 1995Q1 to 2020Q4 and apply the autoregressive distributed lag (ARDL) estimation technique.

The findings reveal that ICT exerts a positive significant impact on tourism development in both long- and short-term periods. The authors find that financial development has a negative significant effect on tourism development in the long run. However, financial development significantly increases tourism revenue in the short term. The results further reveal a significant positive link between infrastructure development and tourism receipts in the long run.

This study is a pioneering effort to investigate the impact of ICT and financial development on tourism development in Ghana, as far as the researchers are aware. Additionally, the use of an index of ICT adds novelty to the literature. In terms of policy, the findings of this study can inform policymakers on the importance of investing in ICT and financial development to boost the tourism industry in Ghana.

The driving force behind this study is the need to learn more about the ways in which green human resource management (GHRM) can impact sustainable corporate performance (SCP), especially in the context of Ho Chi Minh City's manufacturing sector. The primary objective is to analyze the roles of GHRM, green behavior (GBH) and green commitment (GCM) in relation to SCP, as well as identify the mediating roles of green behavior and green commitment in the relationship between GHRM and SCP.

The research design employs a quantitative approach to investigate the nexus of GHRM and SCP, with a focus on the manufacturing sector in Ho Chi Minh City. Methodologically, the study integrates the ability-motivation-opportunity (AMO) and resource-based view (RBV) frameworks to construct a comprehensive theoretical model. Data are gathered from a sample comprising 322 senior managers and directors representing various enterprises. Analysis is conducted utilizing Smart PLS software version 3.3.7, employing partial least squares structural equation modeling (PLS-SEM) to assess both first-level and second-level variables in a two-step process.

The empirical findings underscore significant relationships between GHRM, green behavior, green commitment and SCP. Specifically, the study reveals that GHRM positively influences green behavior, green commitment and SCP. Additionally, both green behavior and green commitment exhibit positive effects on SCP. Furthermore, the research confirms the pivotal mediating roles of green behavior and green commitment in the relationship between GHRM and SCP.

In terms of originality and value, this study makes notable contributions to both theoretical understanding and practical implications in the field of sustainable business management. By delving into the intricate interplay between GHRM, green behavior, green commitment and SCP, this research extends existing knowledge and offers novel insights. Moreover, the identification of the mediating roles of green behavior and green commitment enriches the theoretical frameworks in this domain. The findings provide practical implications for businesses, particularly in Ho Chi Minh City's manufacturing sector, by emphasizing the significance of optimizing human resource practices for achieving sustainable development goals. This research thus contributes to enhancing competitiveness and sustainability in similar industries, offering valuable guidance for strategic decision-making and policy formulation.

The authors examine the impacts of corporate announcements on stock returns during the pandemic stress.

The authors employ the event study methodology with the market model on a sample of 90 events (announcement and ex-date).

The authors find that all the corporate announcements do not impact the stock returns in a similar pattern. While the bonus announcement, ex-bonus and ex-split events led to positive significant abnormal returns on the event date, the rights issue and stock-split announcements failed to influence the stock returns. The findings suggest that before making such announcements, the corporates should wait until the market recovers because even the positively impacting events result in negative market responses during pandemic stress.

This study will guide the policymakers to stimulate share prices during such pandemics with the help of various corporate announcements. The investors will be assisted in understanding the stock market mechanism and making wise decisions before reacting to corporate actions during a pandemic or emergency period. While the policymakers are concerned with influencing the share prices, the investors are concerned with the composition of the risk-return parameters in their portfolio. This study will act as an essential investment tool for both.

To the best of the authors’ knowledge, the authors conduct the first-ever study to examine the impacts of corporate announcements during a pandemic stress period that significantly contributes to the literature. The authors examine the announcement effects in India and accurately anticipate that this study will be a pioneer in this field. This study also paves the way for future researches in this area.

Procuring relief products and services is a challenging process for humanitarian organizations (HOs), yet it accounts for approximately 65% of relief operations’ costs (Moshtari et al., 2021). This paper aims to examine how procurement internal controls, materials and purchasing procedure standardization influence information integration and procurement performance.

In this study, partial least square structural equation models and multigroup analysis were used to analyze data collected from 170 HOs.

Procurement internal controls and material and purchasing procedure standardization fully mediate between information integration and procurement performance.

The study focuses only on HOs. Since humanitarian procurement projects take place over a period of several years, it is difficult to capture the long-term effects of information integration, procurement internal controls, material and purchasing procedure standardization and procurement performance. In this regard, a longitudinal study could be undertaken, provided that the required resources are available.

Procurement managers should implement information integration practices within acceptable procurement internal controls and standardize material and purchasing procedures to boost procurement performance.

By integrating information through procurement internal controls and standardizing material and purchasing procedures, procurement performance in a humanitarian setting can be systematically optimized.

The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in underdeveloped nations, Jordan.

A year-industry fixed-effects OLS regression model has been employed to test the developed hypotheses. The regression analysis of the period from 2005 to 2022 tests the presence of KAM disclosures in Jordanian finance business, while the regression analysis of the period from 2017 to 2022 tests the actual impact of KAM disclosure following the first implementation of ISA-701 in Jordan.

The analysis has verified that the presence and the proportions of KAM disclosures outlined in ISA-701 resulted to significant auditing compensatory expenses. The findings confirmed that KAM disclosures increase auditor workload, responsibility, complexity, and risk, consequently resulting in higher reimbursement expenses.

The findings of this study have the potential to serve as a basis for the development of a novel financial regulatory legislation or a regulated framework for disclosing significant occurrences. This paper provides new empirical evidence to standard-setters and policymakers regarding the requirement of ISA-701 for external auditors to disclose KAM. This study is advantageous for stakeholders, regulatory agencies, standard-setters, and audit report readers who are interested in KAM disclosures and the implementation of ISA-701. The results could inspire the academic community to obtain fresh data from emerging markets to ascertain the impact of KAM disclosure on audit practices.

To the author's knowledge, this study is one of the few empirical investigations into the impact of current additional disclosure rules on the audit profession concerning reimbursement costs. It provides preliminary evidence linking ISA regulations to corporate productivity in Jordan, a developing nation. Little is known about how developing nation auditors react to KAM disclosures' role in stakeholder protection and how their expanded reporting obligations influence them. This study examines audit behaviour in a weak legal setting, unlike most prior studies, which have been done in highly regulated systems.

This study aims to investigate the impact of brain drain on government AI readiness in EU member countries, considering the distinctive governance characteristics, macroeconomic conditions and varying levels of ICT specialists.

The research employs a dynamic panel data model using the System Generalized Method of Moments (GMM) to analyze the relationship between brain drain and government AI readiness from 2018 to 2022. The study incorporates various control variables such as GDP per capita growth, government expenditure growth, employed ICT specialists and several governance indicators.

The results indicate that brain drain negatively affects government AI readiness. Additionally, the presence of ICT specialists, robust governance structures and positive macroeconomic indicators such as GDP per capita growth and government expenditure growth positively influence AI readiness.

Major limitations include the focus on a specific region of countries and the relatively short period analyzed. Future research could extend the analysis with more comprehensive datasets and consider additional variables that might influence AI readiness, such as the integration of AI with emerging quantum computing technologies and the impact of governance reforms and international collaborations on AI readiness.

The theoretical value of this study lies in providing a nuanced understanding of how brain drain impacts government AI readiness, emphasizing the critical roles of skilled human capital, effective governance and macroeconomic factors in enhancing AI capabilities, thereby filling a significant gap in the existing literature.

This research fills a significant gap in the existing literature by providing a comprehensive analysis of the interaction between brain drain and government AI readiness. It uses control variables such as ICT specialists, governance structures and macroeconomic factors within the context of the European Union. It offers novel insights for policymakers to enhance AI readiness through targeted interventions addressing brain drain and fostering a supportive environment for AI innovation.

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

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

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

Emojis are quickly becoming a popular new language in social media and marketing. The capability to express emotions and make message understanding easier is one of the primary reasons for using emojis. The aim of this research was to determine the influence of perceived usefulness, perceived ease of use, trust, and involvement on customer engagement due to emojis used in digital marketing communications among Generation Z (Gen Z) in South Africa.

Following the descriptive research approach, quantitative research was used in this study. A questionnaire (self-administered) was utilized to test the effectiveness of using emojis among 1,000 young consumers. Structural equation modeling was used to test the hypotheses.

The findings of the study yielded positive relationships between the variables, namely between trust and involvement; involvement and the perceived ease of use; involvement and perceived usefulness; perceived ease of use and perceived usefulness; trust and customer engagement; perceived usefulness and customer engagement; involvement and customer engagement; customer engagement and intention to purchase; trust and intention to purchase; and perceived usefulness and intention to purchase.

This study can help organizations in emerging markets use emojis in their digital marketing communications to engage customers and stimulate intention to purchase among young people, especially the Gen Z cohort, who seek organizations and brands that understand and connect with them.

By investigating the effects of emojis in digital marketing communications, this study contributes to the customer-centric process and the literature on emoji usage while also involving a credible digital language when communicating with members of Gen Z. By extending TAM, the findings of this study contribute to the TAM literature by demonstrating that emoji usage in digital marketing communications positively influences various attitudinal associations among Gen Z consumers.

The research study provides empirical insights on the relationship between entrepreneurial leadership (EL), entrepreneurial passion for founding (EPF), entrepreneurial bricolage (EB) and project success (PS), in the case of freelancers. The study aims to get a better understanding of whether freelancers, who behave like entrepreneurial leaders, can successfully complete projects through EB.

The study collected data from 209 freelancers through snowball sampling, in two waves, with a time-lag of fourteen days, to better examine the causality of variables. Data were analyzed by Model No. 4 and 7 (i.e. mediation and moderation, respectively) of Process macro.

Drawing on the effectuation theory, the results show that EB mediates the relationship between EL and PS and EPF moderates this relationship.

The freelancers can formally establish businesses later, after knowing whether they can complete these new types of projects. These online freelancing platforms can provide special services to freelancers who first want to test their skills on unrelated projects. In sum, the paper suggests that freelancers can be successful entrepreneurial leaders.

The EL, EPF, EB and PS are studied in the context of the informal sector, i.e. freelancing, which is the emerging working style in the world. It provides an in-depth understanding of phenomena in freelancers that lacks background literature.