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The purpose of this study is twofold. The first objective is to identify the factors that affect Gen Z tourists' M-payment behaviour. Next, this study investigates the inter-relationship between Gen Z tourist’s perception of M-payment benefits, adoption behaviour, usage risk and future usage intention.

The sample comprised Malaysian Gen Z individuals (n = 326) who had experience using M-payment methods while travelling outbound. Given the complex nature of the model and the goal to predict and explain relationships within Gen Z's M-payment usage, partial-least square-structural equation modelling was used to assess the study framework and test the proposed relationships.

This study reveals significant influences on Gen Z tourists' behavioural intentions towards M-payment usage. Perceived benefits, performance expectancy, social influence and perceived trust positively impact behavioural intentions, while effort expectancy exhibits no significant effect. Furthermore, perceived trust is strongly influenced by perceived security, which also positively influences behavioural intentions. A mediated relationship is evident as trust mediating the effect of perceived security on behavioural intentions.

This study’s findings contribute to understanding the intricate relationships influencing Gen Z's M-payment behaviour and underscore trust's pivotal role in mediating the security–behavioural intention relationship.

This study is among the first to consider Mental Accounting Theory and the Unified Theory of Acceptance and Use of Technology as crucial underpinning theories in comprehending the intricate relationships that influence Gen Z travellers' perceptions and behaviours concerning M-payment systems.

This study aims to investigate the influence of social capital on firms’ business strategies, focusing on Miles and Snow (1978) dichotomy between “prospector” and “defender” strategies.

The authors perform multivariate regression analyses using a sample of US firms spanning the period from 1995 to 2021. The authors use a two-stage least squares model to alleviate endogeneity concerns and perform several cross-sectional tests and path analyses.

The authors find a significant and positive association between social capital and defender-type business strategies. Results from cross-sectional analyses reveal that this relationship is more pronounced in highly competitive product markets and among firms led by highly qualified CEOs. In addition, the authors find that CEO compensation mediates the effect of social capital on business strategy. Overall, the results suggest that low social capital regions foster prospector strategies due to managers’ self-maximizing incentives. Finally, the authors find that business strategy acts as a mediating factor, connecting social capital to firms’ financial reporting outcomes.

In light of recent public concerns over declining social capital in major economies and the growing globalization and multiculturism in societies, the findings are of interest to policymakers and the wider society by highlighting the far-reaching implications of social capital on businesses and the capital market.

To the best of the authors’ knowledge, this study documents the first empirical evidence on the association between a society’s social capital and firms’ business strategies. The study contributes to the research on the determinants of a firm’s business strategy and extends the literature on the relationship between social capital and firm behavior.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

This study aims to explore factors that influence tourists’ visiting behaviors towards smart tourism destinations (STDs) by extending the theory of planned behavior.

Partial least squares structural equation modeling (PLS-SEM) technique is used to test the proposed hypotheses by analyzing 413 usable responses that are collected through personal interviews. Moreover, data are collected using structured interviews and analyzed by SmartPLS, 3.3.3.

This study results reveal that STD visit intentions significantly influence STD visiting behaviors among international and domestic tourists in Bangladesh. Moreover, the results show that e-attitude, resource efficiency norms and perceived environmental sustainability have significant impacts on STD visit intentions.

The study findings indicate that destinations’ electronic flowcharts of places, usage of low impact and biodegradable materials and history and culture presented in the forms of games and stories increase travelers’ motivation to visit STDs.

The study provides empirical evidence to support the importance of factors enhancing travelers’ STD visiting behaviors by integrating e-attitude, resource efficiency norms, perceived environmental sustainability and STD visit intentions.

研究人員藉著把計劃行為理論伸延開去,去探索是哪些因素影響著到訪智慧旅遊目的地的旅遊行為。

研究人員以偏最小平方法的結構方程模型 (PLS-SEM) 技術去測試其提出之假設,方法是透過分析取自個人訪談413個可用的回應。這些數據均以結構化訪談方式收集,繼而以 SmartPLS 3.3.3 來進行分析。

研究結果顯示,就於孟加拉的國際和國內旅客而言,到訪智慧旅遊目的地的目的,顯著地影響著智慧旅遊目的地的旅遊行為。研究結果亦顯示,到訪智慧旅遊目的地的目的和意願,會顯著地受電子態度、資源效率規範和感知環境可持續性所影響。

研究結果表明了目的地的處所電子流程圖、低影響和能進行生物降解材料的使用,以及以遊戲和故事形式展示的歷史和文化,均會提昇旅客到訪智慧旅遊目的地的動機。

研究人員透過結合電子態度、資源效率規範、感知環境可持續性和到訪智慧旅遊目的地的目的,給我們提供了經驗性證據,以確認增強及完善影響著旅客到訪智慧旅遊目的地的旅遊行為的因素至為重要。

Although trade volumes in e-retailing have increased significantly in recent years, logistics service failures are inevitable, especially at the delivery stage. Therefore, it is essential to provide customers with effective recovery strategies to increase their satisfaction and repurchase intentions. There is a lack of empirical evidence on whether the response time or the discount offered in compensation is more crucial for customers. Therefore, this study aims to determine whether the response time or the discount offered for high and low criticality failures has a greater impact on customer satisfaction levels and repurchase intentions for female and male customers.

A scenario-based experimental design method has been adopted to collect data, and 697 participants aged 18 and 58 years have been reached. The research utilized a between-subjects design, incorporating three factors: gender (female vs male), criticality (high vs low) and compensation (7 days: 10% discount, 10 days: 20% discount and 14 days: 30% discount). Six scenarios depicting the failure of an online retailer were created, and factorial univariate ANOVA was conducted to test the hypotheses.

The study's results show that in terms of customer satisfaction, female customers attach more importance to the response time in the case of high criticality and the amount of discount offered in the case of low criticality. On the other hand, male customers give more importance to the response time in terms of customer satisfaction when they experience a high or low criticality failure. In the case of low criticality, response time is more important for male customers to increase their repurchase intentions, while the amount of the discount is more important for female customers.

The study demonstrates the relative importance of the response time and discount amount according to the criticality level of failures and to guide business managers in terms of the recovery strategies they will implement. It focuses on gender differences and determine whether the response time or discount amount is more important for male and female customers in high or low-criticality situations.

A mobile wallet (m-wallet) is a part of financial technology products and is still in the infant stage in Palestine. The technology acceptance model (TAM) formed the basis of the model development, which was extended in the study to include an analysis of how knowledge sharing (KOS), perceived value (PEV), perceived privacy awareness and control (PRI) and perceived security (SEC) influenced the primary TAM components of perceived ease of use (PEU), perceived usefulness (PRU) and intention to use m-wallets among Palestinian users.

This study used questionnaires as its primary data collection method. The questionnaires were distributed via online media, and the data collection period spanned from January 10, 2023, to February 21, 2023. The study received 360 responses from participants. Smart PLS and SPSS v.23 software were used to perform a method test on the collected questionnaire data.

The study’s findings demonstrate the factors influencing Palestinian users’ adoption of m-wallets by extending the Technology Acceptance Model (TAM) to include knowledge sharing, perceived value, privacy awareness and control and security, in addition to the main TAM elements, perceived ease of use (PEU) and perceived usefulness (PU), offering new insights into technology adoption in developing regions and addressing gaps in the literature.

This study has some limitations. First, it is limited because it looks at users’ intentions to use rather than their actual usage. The actual use of an m-wallet should be the topic of further research. Second, rather than focusing on Small and Medium Enterprises (SMEs), this study examined users’ intentions to use m-wallets. Thus, SMEs’ use of m-wallets may be studied in future research. Third, because the study users were from Palestine, the results may not be generalizable. Therefore, additional populations and cultures should be studied in future research. Fourth, the study used a convenience sample of 282 users. As a result, it is not easy to generalize to a sizable population. Future studies should use larger sample sizes or random samples. Finally, this study examined the direct relationship between independent and dependent variables. Future research may consider personal innovativeness and artificial intelligence as potential moderators.

User knowledge sharing can be an important factor driving user intention to use m-wallet. Users can raise awareness of m-wallets by sharing their knowledge and experiences with others about their uses, features and advantages. This is particularly useful in a country like Palestine, where m-wallets are not widely accepted or used. Therefore, m-wallets service providers should improve their services to motivate the users to share their knowledge with others to increase user intention to use. For instance, m-wallet service providers can provide user support programs that assist users in resolving issues, responding to inquiries and offering feedback on the service. Additionally, m-wallet service providers can enhance the user experience of their m-wallet by providing user-friendly interfaces, quick and dependable service and robust security features. By improving the user experience and providing users with a supportive and responsive environment, service providers can encourage users to share their positive experiences with others and increase user intention to use the m-wallet. User knowledge sharing can be an important factor driving user intention to use m-wallet. Users can raise awareness of m-wallets by sharing their knowledge and experiences with others about their uses, features and advantages. This is particularly useful in a country like Palestine, where m-wallets are not widely accepted or used. Therefore, m-wallets service providers should improve their services to motivate the users to share their knowledge with others to increase user intention to use. For instance, m-wallet service providers can provide user support programs that assist users in resolving issues, responding to inquiries and offering feedback on the service. Additionally, m-wallet service providers can enhance the user experience of their m-wallet by providing user-friendly interfaces, quick and dependable service and robust security features.

The widespread adoption of m-wallets is an important area of research, as it has significant theoretical implications for technology adoption. M-wallets provide an easy and secure way to pay without cash or physical cards. Therefore, identifying the factors affecting users’ intention to use m-wallets can help Palestinian m-wallet service providers to develop their marketing strategies. Extending the TAM to include four important factors (knowledge sharing, perceived value, perceived privacy awareness and control and perceived security) has improved our understanding of technology adoption models. The study empirically examines the intentions of Palestinian users to use m-wallets and how this novel technology is used in this area of the Arab world. The results empirically support that these factors strongly affect users’ intentions to use m-wallets. Thus, this study fills the knowledge gap about the factors influencing the use of m-wallets in Palestine and adds to the literature on the user intentions to use new technologies. Finally, this study is one of the first to examine the relationship between knowledge sharing, perceived value, perceived privacy awareness and control, perceived security and technology acceptance models in general and the extended TAM with these factors in a specific m-wallet context.

The preliminary empirical study investigates the factors affecting the use of m-wallets in Palestine by extending TAM with knowledge sharing, perceived value, perceived privacy awareness and control and perceived security as external variables to the model. The findings of this study help to fill a gap in the existing literature by identifying key variables that affect Palestinians’ intentions to use m-wallet. This study also contributes to the increase in knowledge in the area. To date, no studies have explored privacy in terms of awareness, control and knowledge sharing as essential factors that affect users’ intention to use m-wallets in Palestine.

As technology becomes more widely accessible, there is a growing concern about internet gaming disorder (IGD) around the world. The aim of this study is to evaluate the prevalence of IGD and also assess the effects of depression, anxiety, stress and insomnia levels on the IGD of youths in Bangladesh.

A cross-sectional quantitative study design was used to collect data from the youths of different locations in Bangladesh between October 21, 2023 and January 15, 2024. A total of 501 samples were collected using the convenience sampling technique. The following measurement scales were Internet Gaming Disorder Scale short form, depression, anxiety and stress scales and insomnia severity index, which were used to assess scores for IGD, psychological distress and insomnia, respectively.

The study found that the prevalence of IGD was 9.8%. IGD was shown to be significantly associated with depression, anxiety and stress. Aside from that, IGD and insomnia had a significant association, as did a friendly family environment.

The generalizability of the results could be improved by conducting additional studies with a more diverse sample, such as the general population or a different age group.

The study will help the government reduce the prevalence of IGD, improving the mental and physical health of youth.

No research has been conducted on youth and different professions in Bangladesh. There has also been very little research on the prevalence of gaming addiction and mental health.

The purpose of this study is to examine the nexus between sustainability disclosure, corruption perception and firm performance through a cross country analysis.

The study period ranges from 2014 to 2021 and the data set comprises non-financial companies across 23 nations comprising of both developed and emerging economies. This study has used a dynamic panel data model, i.e. the system generalized method of moments (SGMM) technique, to examine this issue.

The authors find that sustainable disclosure affects firm performance positively and corruption perception decreases the financial performance. The results explain that effective higher sustainable disclosures help to achieve control and monitor resources by reducing risk and provides strong linkages and expertise. It also affirms that corruption plays a vital role in determining financial performance of the companies. The results also reveal that corruption perception does not influence the sustainable disclosure-performance sensitivity. But in case of emerging economies, corruption reduces the influence of sustainability disclosure on financial performance of the companies.

This study has practical implications for policymakers as well as corporate managers to consider sustainable disclosure norms while framing their policies to derive maximum benefits.

This study is a new investigation that explores the intertwining relationship between sustainable disclosure, corruption and firm performance across the countries.