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The purpose of this study is to examine the level of Shariah governance disclosure among Islamic banks in Malaysia and the Gulf Cooperation Council (GCC) countries (i.e. Kuwait, Bahrain, United Arab Emirates, Qatar, Oman and Saudi Arabia). On top of that, the effect of Shariah governance disclosure on Islamic banks financial performance is investigated.

Data underwent quantitative content analysis and a mean comparison of the Shariah governance disclosure mechanisms as well as multiple regression analysis. Shariah governance information is obtained from the Islamic banks' official websites and the Bursa Malaysia Exchange.

The results of the content analysis revealed that the level of Shariah governance disclosure among Malaysian Islamic banks has been more pronounced than in the GCC countries. Additionally, the multiple regression analysis results specified that of the five Shariah governance disclosure mechanisms, the Shariah committee emerged as the strongest determinant in the financial performance of the Islamic banks, followed by transparency and disclosure.

Islamic banks should emphasise publishing Shariah governance information in annual reports to reflect superior accounting practices as assessed by certified Shariah auditors with an effective monitoring system.

The empirical findings are vital for serving as a guideline for Islamic banks in Malaysia and the GCC countries to disclose their practice of Shariah governance and gain empirical insights into its effect on firms’ financial performance. Following that, Islamic banks would improve their accounting practices while adhering to Shariah principles, strengthen internal controls and boost their brand reputation.

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.

This research aims to determine the effect of marketing literacy on the success of entrepreneurial projects (EPS) in Palestine.

To attain the study’s purpose, the researchers employed the questionnaire, which was applied to a random sample of 298 individuals from the owners of entrepreneurial projects in Palestine. The data were analyzed and tested using SmartPls 4 software.

The study reached a set of results, including that the level of marketing literacy among owners of small businesses in the Gaza Strip was significantly higher for customer service (CS), management style (MS), technology (T) and customer retention (CR). In particular, the results implied that CS, MS, T and CR significantly and positively affect EPS.

This research would help the start-ups in Palestine spread marketing literacy among the workers in entrepreneurial projects.

Today, most countries tend to support entrepreneurs and owners of creative ideas and entrepreneurial projects through various programs. To the best of the authors'' knowledge, this research is distinguished by its modernity and scarcity in the Arab world, particularly in Palestine. Thus, it would help raise awareness of marketing literacy among owners of entrepreneurial projects and provide empirical evidence of success for those who are about to establish an entrepreneurial project.

Entrepreneurship is one of the significant drivers of economic growth, development and job generation in several countries worldwide. Realizing its significant contribution to the nation’s development, policymakers and educators have also drawn attention to fostering entrepreneurship among the youth. Researchers attempted to comprehend the dynamics and investigate the factors influencing entrepreneurial intention (EI). As is true for other abilities and response tendencies, individual differences exist for EI also. This study aims to explore the relationship of emotional intelligence (EIn) and cognitive flexibility (CF) with EI and mediating effect of entrepreneurial self-efficacy (ESE) in the relationship between CF, EIn and EI.

The cross-sectional survey was conducted to gather responses from 635 individuals aged 17–26 years (M = 19.2, SD = 1.49). The hypotheses were tested using correlation, regression and mediation analysis.

The findings indicated that EIn and CF were significantly and positively related to EI. Furthermore, ESE was found to be a partial mediator between EIn and EI and a full mediator between CF and EI.

Results reflected the critical significance of ESE and implied that EI might be strengthened by intervening in ESE through various sources.

This study adds to the existing literature by incorporating less studied individual factors (EIn and CF) to better understand EI by explaining the mediation mechanism through ESE.

This study aims to underline Islamic principles to the business theories for producers and policymakers and to explain halal marketing by value creation approach for halal stakeholders concerned with halal certification and its implementation.

This study applied inductive reasoning with the systematic literature review (SLR) of peer-reviewed published research papers, followed by the preferred reporting items for systematic reviews and meta-analyses framework. Furthermore, the content analysis with ATLAS.ti 2022 helped to undergo concept and thematic analysis that show the theoretical lenses for the upstream halal businesses.

Among 360 papers, the SLR from 2012 to 2022 found 32 papers dealing with the halal theory–based studies on certification, standards, producers and policymakers and halal supply chains. Only seven studies consulted the resource-based view (RBV), a strategy theory and the institutional theory (IT) connected to halal. This study further underpinned qualitative Quranic verses to add to the current body of RBV and IT, resulting in halal sustainable competitive advantage and halal certification institutionalization.

Islamic principles can guide halal stakeholders to create and manage valuable resources through halal certification. Also, academics can synthesize conventional theories as value-creation mechanisms compliant with Islamic codes.

To the best of the authors’ knowledge, this novel study was the first to contribute to the current body of RBV and IT with Islamic principles. It has primarily concentrated on the upstream halal businesses to create and manage halal value, certification and competitive advantages for halal marketing.

This research intends to analyse the trend in educational technology (EdTech) over the last 20 years using systematic scientific mapping and bibliometric analysis and how it relates to the Indian context. Considering the anticipated growth in this field over the previous three years post-pandemic, an existing literature analysis is required. This study aims to map the existing intellectual structure in EdTech applications to extend the knowledge base further in this field. This study also intends to research how the Indian education sector compares in terms of the research output for the EdTech sector, considering the increased government focus on online learning as per the education policy in 2020. The study's findings will pave the way for sustainable research that will be extended in the future.

Bibliometric analysis is conducted on the manuscripts extracted from Web of Science databases for the last 20 years (from 2003 to 2023). This study uses a descriptive research approach for bibliometric analysis as, by nature, this is an exploratory investigation, and no physical or existing experiment can be performed on the quantification, characteristic or productivity of EdTech applications. VoS Viewer and R software are extensively considered for a detailed bibliometric analysis.

E-learning, blended learning and distance education emerged as the most frequently used keywords. The results reveal that technology adoption, higher education, technology and modelling are the most researched topics in this field.

This research is limited to the last 20 years' database obtained from the Web of Science database and limited to educational, management and operation databases only.

The paper intends to analyse the global scenario of EdTech research and ensures that the paper will effectively connect with researchers, educators, policymakers and practitioners from different parts of the world. The results derived from the bibliometric analysis, cluster analysis and identification of key authors, journals and countries can contribute towards the improved contribution in this area.

The paper discusses the research in EdTech over the last two decades and effectively tries to bridge the gap in global research. Integrating systematic scientific mapping and bibliometric analysis is an innovative way to assess the growth and impact of EdTech. Considering the post-pandemic scenario and the government's emphasis on online learning, these are consistent with current developments.

Sex and age estimation is important, particularly when information about the deceased is unavailable. There are limited radiological studies investigating side, sex and age differences in normal ankle morphometric parameters. The authors’ goal was to evaluate different ankle joint morphometric measurements and document variations among Egyptians.

A prospective study was conducted throughout 23 months on 203 (100 males and 103 females) adult Egyptians, aged between 20-69 years old, who were referred for a plain x-ray of bilateral normal ankle joints.

Ankle parameters showed no statistical difference between both sides, except for tarsal width (TaW) which was significantly higher on right than left side (26.92 ± 2.66 vs 26.18 ± 2.65 mm). Males showed significantly higher morphometric values except for anteroposterior gap (APG) and talus height (TaH) which were significantly higher in females (2.29 ± 0.80 vs 1.80 ± 0.61 mm and 13.01 ± 1.68 vs 11.87 ± 1.91 mm, respectively). There was significant increase in tibial arc length, APG, distance of level of MTiTh from anterior limit of mortise, distance of level of MTiTh from vertex of mortise, sagittal distance between tibial and talar vertices and sagittal radius of trochlea tali arc in old age group compared to young one. A significant decrease in tibial width, malleolar width, TaW and TaH was noted in old age group compared to young one.

Ankle joints of both sides are mostly symmetrical; however, there are significant differences in most morphometric values due to sex and age factors. These findings may be essential during side, sex and age determination.

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008–2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.

This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and the influence of religiosity. Integrating the technology adoption model (TAM) and religiosity intention model, this study will dissect the multidimensional aspects influencing the acceptance of Metaverse technologies.

Surveying Islamic bank professionals in Jordan, this study used a structured questionnaire and data augmentation to analyze Metaverse adoption factors. Using partial least squares-structural equation modeling, the relationships between ease of use, usefulness, religiosity and satisfaction were explored.

The study identifies pivotal relationships among perceived usefulness, ease of use, user satisfaction and religiosity in the context of adopting metaverse technologies in Islamic banks in Jordan. Evidence highlights the dominant role of perceived usefulness and ease in influencing both intention to use and satisfaction levels. Religiosity, while not a direct influencer, plays a collaborative role, underscoring a balanced mix of technological and religious elements that will potentially shape the adoption trajectory of metaverse technologies within this specific banking sector.

Integrating metaverse technologies in Islamic banks necessitates balancing technological advances with Sharia compliance. The study underscores the importance of aligning user experience with religious values and fostering innovation within Islamic ethical guidelines.

This study uniquely integrates the TAM and religiosity-intention model to explore metaverse adoption in Islamic banks, unveiling a nuanced interplay between technology and religious values. It offers practical insights for tailoring innovations in the Islamic financial ecosystem.

Due to its contribution to poverty reduction, which is one of the United Nations’ Sustainable Development Goals, inclusive finance is an issue of discussion. By using a bibliometric analysis approach, this study conducts performance analysis and keyword co-occurrences analysis under VOS viewer to synthesize the characteristics and essential dimensions of financial inclusion in Asia. This research studies 1,072 articles contributed by 1,928 authors, during the years 2005–2022. Numerous figures and networks are provided in order to comprehend publication trends, influential authors and their affiliations and countries, influential publications, and keyword occurrences. Six clusters were discovered, and financial inclusion is in the same cluster as financial literacy and financial service. This research will provide valuable insights for governments, regional authorities, and academic researchers, enabling them to enhance their comprehension of Asian financial inclusion and identify prospective avenues for future research. Ahead of this research, a comprehensive bibliometric analysis of financial inclusion in Asian countries has not been conducted, as far as the authors’ knowledge goes. The study offers a comprehensive overview of financial inclusion in Asia and reveals insights into the field’s crucial messages. Future researchers can use this knowledge to obtain a deeper understanding of the field.