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This study aims to explore the relationship between promoter share pledging and the company’s dividend payout policy in India. Furthermore, this study also analyses the moderating impact of family involvement in business on the association between share pledging and dividend payout.

A sample of 236 companies from the S&P Bombay Stock Exchange Sensitive (BSE) 500 Index (2014–2023) has been analysed through fixed-effects panel data regression. For additional testing, robustness checks include alternative measures of dividend payout and promoter share pledging, as well as alternative methodologies such as Bayesian regression. Lastly, to address potential endogeneity, instrumental variables with a two-stage least squares (IV-2SLS) methodology have been implemented.

Upholding the agency perspective, a significantly negative impact of promoter share pledging on corporate dividend payouts in India has been uncovered. Moreover, family involvement in business moderates this relationship, highlighting that the negative association between promoter share pledging and dividend payouts is more pronounced in family companies. The findings are consistent throughout the robustness testing.

The present study represents a pioneering endeavour to empirically analyse the link between promoter share pledging and dividend payouts in India. It enhances the theoretical underpinnings of the agency relationship, particularly by substantiating the existence of Type II agency conflicts between majority and minority shareholders. The findings of this research bear significant implications for investors, researchers and policymakers, particularly in light of the widespread prevalence of promoter-controlled entities in India.

The present research conducts a thorough review of published literature relevant to earnings management (EM) practices in family firms (FFs), utilizing the Scopus database, intending to identify potential directions for future research.

Through a systematic review, this study focuses on identifying and summarizing trends in publications over the years, the journal outlets, geographical contexts, research methodologies, the temporal evolution of theories and the specific constructs under investigation.

Earlier empirical studies suggest that corporate governance enhances integrity and transparency in FFs, thereby reducing EM practices. Contrarily, compliance with International Financial Reporting Standards (IFRS) seems to offer managers more opportunities for convenient EM rather than restricting such practices. Notably, corporate social responsibility (CSR) practices do not appear to mitigate EM practices consistently. The literature, however, reveals inclusive results and areas requiring deeper exploration for more definitive results. For instance, certain corporate governance mechanisms, such as family-specific social and cultural business characteristics, subjective measures of family businesses, behavioral approaches to family owners' decision-making and directors' personal, psychological and social factors, remain largely untested. Additionally, there is a notable research gap concerning the relationship between IFRS, capital structure and EM.

This study’s contributions lie in its comprehensive literature review, identification of research trends and gaps, and its potential to guide future research endeavors in the domain of EM practices in FFs.

The main aim of the present study is to assess the moderating effect of joint audit (JA) on the relationship between audit committee effectiveness (ACEFF) and audit quality (AQ) in Egypt.

The sample included 61 non-financial corporations listed on the Egyptian Exchange from 2016 through 2020. The results are estimated using panel data analysis with fixed-effect models.

The findings exhibit that audit committee (AC) independence, ACEFF; and audit firm size negatively affect AQ. Conversely, the influence of AC meetings on AQ is positive and significant. The findings also reveal that JA moderates the relation between the ACEFF and AQ.

The study offers theoretical contributions to corporate governance mechanisms, JA; and AQ by using data from listed firms in Egypt. The study is the first one that examines the moderating role of JA on ACEFF and AQ.

The study has practical implications for investors, board members, practitioners, academicians; and policymakers. Moreover, the study contributes using a composite measure for the ACEFF score.

The findings, supported by agency, resource dependence; and signaling theories, contribute to a better understanding of the relationship between ACEFF, AQ; and JA. The evidence about JA is still unknown in developing countries. Further, revisiting AQ with different measures, particularly accounting conservatism, has not been a subject of prior studies.

The aim of this paper is to examine the effect of structural and demographic board diversity as well as board tenure on family firms' environmental performance, by analyzing the differences between family and non-family businesses and within family firms.

Tobit regressions are applied to investigate the effect of independent directors, CEO non-duality, board gender diversity and board tenure on environmental performance. The study also controls for other board and firm characteristics, as well as for time, industry and country-fixed effects. In doing so, the authors rely on a sample of non-financial listed firms from France, Germany, Italy, Spain and Portugal over the period 2014–2021.

The authors find that women on the board positively influence environmental performance and this effect is significant only in family firms, although board tenure negatively moderates the relationship. Board independence significantly affects environmental performance only in non-family firms. A strong presence of family directors has a negative effect on family firms' environmental performance, especially when directors' turnover is low.

This paper examines the unexplored relationship between structural board diversity and environmental performance in family companies. This study provides empirical evidence on the association between gender diversity and family firms' environmental performance focusing for the first time on a European setting. Moreover, this study provides evidence of a different effect of board tenure in family and non-family businesses.

Micro-enterprises, like any other business entity, face financing challenges. However, micro-enterprises often cannot access financial institutions as they cannot fulfill the conditions to obtain financing facilities from a formal financial institution. As such, they have to rely on family or friends for financing needs. The most critical challenge faced in this regard to Muslim micro-enterprises is finding out a way in which family and friends could give a financial helping hand without the involvement of riba (interest). At the same time, the person giving the financing can enjoy a profit. This paper aims to propose the Tawarruq Fardi Financing (TFF) model that Islamic micro-enterprises could use to fulfill their financial needs. It becomes a solution when obtaining financing from friends and family or any other third party who could be a private investor who does not want to engage in an equity relationship.

This study adopts a qualitative research methodology, combining descriptive and content analysis using the inductive reasoning approach.

The paper's outcome shows that the proposed TFF could assist Islamic micro-enterprises in obtaining Shariah-compliant financing without engaging in an equity partnership. It allows them to fulfill their financing needs bearing in mind the interest of both parties involved in the transaction.

This research will assist Islamic micro-enterprises to find out a Shariah-compliant financing facility from family, friends and any other private investors without entering into an equity relationship. The proposed model would be a Shariah-compliant alternative to interest-free loans and engaging in an equity relationship for the sake of getting benefits for both parties involved in the transaction.

Digital supply chains require nascent technologies like blockchain and Internet of Things (IoT). There is a need to develop a roadmap for the implementation of these technologies, as they require a huge amount of resources and infrastructure. The purpose of this paper is to analyze the challenges of implementing blockchain-IoT integrated architecture in the green supply chain and develop strategies for the same.

After a thorough literature survey of Scopus-indexed journals and books, 37 barriers were identified, which were then brought down to 15 barriers after confirming with industry and academic experts using the Delphi method. Using the total interpretive structural modeling (TISM) method and cross-impact matrix multiplication applied to classification (MICMAC) analysis, the barriers were modeled, and finally, strategies were formulated using a concept map to handle the barriers in the blockchain-IoT integrated architecture for a green supply chain.

This paper presents the research on barriers that can be considered for incorporating blockchain and IoT in the green supply chain. It was found from the TISM model that environmental concerns are Level-1 barriers and need to be addressed by developing appropriate technology and allocating funds for the same. An integrated ecosystem with blockchain and IoT is developed.

The focus of this study was on the challenges of blockchain and IoT; hence, it is required to extend the research and find challenges for different industries and also analyze the criteria using other multi-criteria decision-making (MCDM) methods. Further research is required for the integration of blockchain-IoT with supply chain functions.

The transformation of a traditional supply chain into a green supply chain is possible with the integration of technologies. This research work and the strategies developed are useful to managers and practitioners working on technology implementation. Planning resources and addressing key barriers is possible with the concept maps and architecture developed.

Green supply chain management (SCM) is gaining importance in industry as well as the academic sector due to government Policies and norms worldwide for reducing emissions and encouraging environment-friendly production systems. Incorporating blockchain and IoT in a green supply chain will further digitize and increase transparency in supply chains.

We have done a categorization of all barriers based on the expert survey by academicians and industry experts from industries in India. The concept map helps in identifying possible solutions for the challenges and initiatives to be taken for the smooth integration of technologies in the green supply chain.

The purpose of the study is to identify cybersecurity threats that hinder the adoption of digital banking and provide sustainable strategies to combat cybersecurity risks in the banking industry.

Systematic literature review guidelines were used to conduct a quantitative synthesis of empirical evidence regarding the impact of cybersecurity threats and risks on the adoption of digital banking.

A total of 84 studies were initially examined, and after applying the selection and eligibility criteria for this systematic review, 58 studies were included. These selected articles consistently identified identity theft, malware attacks, phishing and vishing as significant cybersecurity threats that hinder the adoption of digital banking.

With the country’s banking sector being new in this area, this study contributes to the scant literature on cyber security, which is mostly in need due to the myriad breaches that the industry has already suffered thus far.

This study aims to explore the factors that determine the perceived benefits and the perceived risks of financial technology (fintech) and to evaluate the influence of perceived benefits, perceived risks and small and medium-sized enterprises’ (SMEs') trust to continue using fintech.

This study involves SMEs in Indonesia. Non-probability with a convenience sampling technique was used in this study.

Convenience and economic benefits can explain the perceived benefits. Operational risk is stated as a risk factor felt by the respondents. Furthermore, the perceived benefits have a positive effect and the perceived risks show a negative effect on trust. At the same time, the individuals’ intention to continue using fintech is determined by trust.

Based on the theory of reasoned action (TRA), various benefits and risks of using fintech are used to build the construction of perceived benefits and perceived risk in building trust that will determine decision to continue using fintech.

This research can provide advice to managers to develop efficient payment systems, lower payment fee and error-free transactions. In addition, the fintech management needs to understand the risks related to operational risks that are a challenge for the users to decide to use fintech so that a reliable mechanism for using fintech can be developed. Furthermore, it will be useful for fintech developing companies as a reference in knowing the factors that influence users in continuing to use fintech, this allows fintech developing companies in Indonesia will be even more developed and accelerate the achievement of the Sustainable Development Goals.

To the best of the authors’ knowledge, research on the factors that affect the trust of SMEs in adopting fintech has not been conducted. This study can be advantageous for fintech service companies and organizers in developing fintech strategies in terms of users who are involved in SMEs which is the population in Indonesia is enormous and has a significant role in the development of the country.

The paper aims is to see why social conflict caused by class segregation did not occur in Gading Serpong? What factors prevent conflict from occurring? This research seeks to find the causes of the nonoccurrence of social conflict due to class segregation in the Gading Serpong cluster area and explore the factors that restrain conflict there.

This research is qualitative research with data collection techniques through in-depth interviews with several parties identified as brokerages in the research object area. In this context, one of the media and analytical tools is to recognize agents or brokers who connect two groups of people. Brokerage occurs in sectors, patterns or forms of informal, personal relationships; to understand it, one must pay close attention to micro-level relationships and social psychological processes. However, brokerage can have a significant impact on macro-level social relations, as it is generally associated with social integration processes.

The lack of involvement of developers in overcoming social conflicts that occur between Gading Serpong natives and migrants in Gading Serpong housing has given rise to new actors. These new actors are what we can call brokers, where they have a role as brokers who are able to connect between migrants and natives in the Gading Serpong area. The broker phenomenon is actually familiar in academia, where in practice the broker acts as someone who is able to find solutions to problems. The broker is the reason even social segregation is created between migrant citizens and native citizens in Gading Serpong but never becomes a conflict between them.

Even if the brokerage phenomenon is the reason why there is no conflict over social segregation brokerage is not the only factor in this nonconflict segregation. Therefore, to cover the larger area of these suburban segregation problems, there must be further research on this topic.

The practical implication of this research is to encourage the housing developers that create urban housing, such as clusters or other gated communities, to evaluate the social factors, such as potential segregation and conflict management. Also to encourage the developers to get involved and create some social engineering systems, like brokerage, market and other social agents, to create some nonconflict segregation or even more inclusive communities.

This research is uncovering the main reason why social segregation between migrant and native people in Gading Serpong, which could potentially lead to conflict, is never a conflict. The main reason is social actors like brokerage.

This study analyzes how tech firms can implement the modern wave of subscription-based business model (SBBM), including value proposition, value creation, value capture and performance. In fact, these elements push tech firms to move from traditional to SBBMs.

To achieve the objectives of this study, we initially construct a theoretical framework for applying SBBM. Subsequently, we employ qualitative research to examine the current implementation of the subscription-based economy within tech firms.

A successful SBBM necessitates capturing value through sustainable revenue transactions and revising aspects of the value proposition, creation and capture. Continuous improvement through business value analysis is imperative. Additionally, an agile operations system is vital to address revenue complexities, enable data collection and enhance value proposition, service innovation, churn rate and customer retention, which are essential for SBBM maintenance.

This study delves into how the subscription-based economy is reshaping the business models of tech firms. Beyond exploring the theoretical foundation of this transformative path, this study offers actionable insights on enhancing the value proposition, creation, capture and business value within subscription-based economy frameworks.