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Small business enterprises (SBEs) are a very critical element of the micro, small and medium enterprises (MSME) sector especially in the underdeveloped locations of the country. SBEs not only provide employment but also support the local economy by way of their products and services. In modern times, their presence on the digital platform is becoming essential and thus, these types of studies are required to bring to the table the issues and practices from the less represented sections of the sector. This study attempts to understand the responsiveness of the SBEs in Sikkim, India, and Bhutan in terms of their frequency of digital marketing (DM) usage. This study also attempts to understand the relationship between the factors affecting the practice or adoption of DM among the SBEs of Bhutan and Sikkim, India. For this purpose, empirical data were gathered from 320 SBEs from Sikkim and Bhutan representing the various sectors as defined by the national governments of the two countries. The SBEs of Bhutan and Sikkim are not found to be very active on the front of DM. The SBEs in these two locations need to become more active in using the digital platforms and tools to promote their products and services. The industry trends and government support in the form of infrastructural development are expected to play a vital role in orienting the SBEs into the adoption of DM in a better way. This study is crucial for the MSME sector, the government, telecom services providers, and local entrepreneurs.

This paper aims to investigate the impact of the revised Code of Corporate Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory inclusion of female directors, audit committee (AC) chair independence and directors’ expertise on earnings manipulation.

Using an unbalanced panel of 323 listed companies from 2015 to 2019, this study uses panel data regression models with a robust methodology called difference-in-differences to tackle the potential endogeneity.

This study’s findings show that, as compared to the pre-CCG-2017 period, board- and AC-related variables increased significantly in the post-CCG-2017 period. Furthermore, financial experts on the board and board independence have a negative effect on discretionary accruals (DAs), whereas female directors and DAs are positively related, as is real activity manipulation. The AC-related variables, such as AC independence, expertise in AC, and AC chair independence, are significantly different from the preperiod to the postperiod, whereas their relationship is not according to the hypotheses of the study. Moreover, these results are robust to additional analysis of the alternative proxies for female directorship and the endogeneity problem.

The findings of this study have implications for regulators and practitioners who are concerned with the functions of the board of directors (BOD). The findings of this research study show that earnings management (EM) may be reduced by independent and expert directors. However, board gender diversity is not reducing the EM. Therefore, the decision to appoint female directors to the board should be based on their business and professional attributes rather than simply filling quotas or blindly adhering to regulations. Moreover, the findings of this research may assist the regulator in encouraging listed firms to enhance board governance via independence, diversity and competency, which are useful for effective monitoring.

This study fills a gap in the literature by providing the first evidence of country-specific regulation (CCG-2017), concerning the BOD and AC-related clauses on EM in Pakistan, which is missing in the relevant literature general and in Pakistan in particular.

Halal logistics play a crucial role in maintaining a product’s “halal integrity” from farm to fork. These logistics operations are exposed to risks during transportation, storage and handling, that negatively affect the halal supply chain’s operational efficiency and integrity. Therefore, the main purpose of this research is to propose a risk assessment framework for halal logistics.

Initially, the risks associated with halal logistics are identified through an extensive literature review, and then the significant ones are validated with the expert’s input. After that, an appropriate multicriteria decision-making method named best worst method (BWM) is used to prioritise the identified risks. Finally, the robustness of the obtained ranking is assessed with sensitivity analysis.

This research identifies 26 halal logistics risks and then categorises these risks into 6 significant dimensions and proposes a framework. The result obtained from the BWM analysis shows that organisational, transportation and design risks are the primary risks present in halal logistics. Among the halal logistics risks, partnership risk, risk of contamination during transportation and risks of unskilled workers are the top three halal logistics risks that need to be addressed on a priority basis for maintaining halal integrity. Furthermore, this study also suggests some valuable suggestions for mitigating these risks that the logistics providers could use.

The proposed framework is helpful for the assessment of risks associated with halal logistics. The prioritisation of the identified risks supports the managers in formulating mitigation strategies that might reduce the effect of these associated risks in logistics operations.

This study focusses on halal logistics, and to the best of authors’ knowledge, this may be the first attempt to systematically examine the risks related to halal logistics.

The complex network structure causes several disruptions in the supply chain that make risk management essential for supply chain management including halal supply chain (HSM). During risk management, several challenges are associated with the risk assessment phase, such as incomplete and uncertain information about the system. To cater this, the authors propose a risk assessment framework that addresses the issues of uncertainty using neutrosophic theory and demonstrated the applicability of the proposed framework through the case of halal supply chain management (HSCM).

The proposed framework is using the capabilities of the neutrosophic number which can handle uncertain, vague and incomplete information. Initially, the risk related to the HSC is identified through a literature review and expert’s input. Further, the probability and impact of each HSM-related risk are assessed using experts’ input through linguistic terms. These linguistic values are transformed into single-value trapezoidal neutrosophic numbers (SVTNNs). Finally, the severity of each HSM-related risk is determined through the multiplication of the probability and impact of each risk and prioritised the risks based on their severity.

A comprehensive risk assessment framework is developed that could be used under uncertainty. Initially, 16 risks are identified related to the HSM. Further, the identified risks are prioritised using the severity of the risks. The high-priority risk is “raw material status”, “raw material wholesomeness” and “origin of raw material” while “information integrity” and “people integrity” are low-priority risks.

HSM risk can be effectively assessed through the proposed framework. The proposed framework applied neutrosophic numbers to represent real-life situations, and it could be used for other supply chains as well.

The proposed method is effectively addressing the issue of linguistic subjectivity, inconsistent information and uncertainty in the expert’s opinion. A case study of the HSC is adopted to illustrate the efficiency and applicability of the proposed risk framework.

This study aims to explore the consumers’ choices of mobile payments (m-payments) using a comprehensive unified model. The financial technology for digital m-payment has been increasingly introduced in the market, yet their acceptance has remained low.

This study uses the unified theory of acceptance and use of technology (UTAUT) with additional constructs of social influence, trust, anxiety, personal innovativeness and grievance redressal (GR). Structural equation modeling is used to evaluate the predictive model of attitudes toward m-payment. Individuals’ responses to questions regarding their attitude and intention to accept m-payment were gathered and examined through the lens of extended UTAUT model.

While the model supports TAM classical role, empirical examination of the model revealed that users’ attitudes and intentions are influenced by trust, personal innovativeness and social influence. Moreover, intention to use and GR are significant positive predictors of m-payment usage behavior.

M-payment provides customers with new digital payment platforms while providing businesses and marketing agents with more alternatives for online marketing. However, there is not much reported about m-payment adoption in Pakistan. This research introduces and evaluates new constructs that were not included in the original model. In Pakistan, to the best of the authors’ knowledge, this is a first of its kind of research which is purely based on the customers’ perspective of m-payment adoption.

Knowledge management (KM) is an important topic in the age of big data, and this study adds to the existing body of literature by providing a novel KM perspective on the technological phenomenon of artificial intelligence (AI). This study aims to discover how AI might facilitate knowledge-based business-to-business (B2B) marketing. In this chapter, the authors take a close look at the building blocks of AI and the relationships between them. Future research directions and also the effects of the various market information building components on B2B marketing are discussed. The study’s approach is theoretical; it tries to provide a framework for characterising the phenomenon of AI and its constituent parts. Additionally, this chapter provides a methodical analysis of the three categories of market information crucial to B2B marketing: knowledge of customers, knowledge of users, and knowledge of external markets. This research looks at AI through the lens of the conventional data processing framework, analysing the six pillars upon which AI systems are founded. It also explained how the framework’s components work together to transform data into actionable information. In this chapter, the authors will look at how AI works and how it can benefit B2B knowledge-based marketing. It’s not aimed at AI experts but rather at general marketing managers. In this chapter, the possible effects of AI on B2B marketing are discussed using examples from the real world.

Limited evidence exists on bacha bazi, Afghanistan's steadily revived practice involving transgenerational same-sex relationships, despite its frequent association with violence towards young males, known as bacha bereesh. This paper aims to fill this critical gap.

The author conducted an integrative literature review using qualitative and quantitative secondary data. An ecological framework for violence was applied to the findings.

The findings offer a comprehensive overview of bacha bazi in its modern form, including the unique health needs, sexual practices, and gender identities and orientations of bacha bereesh. The author reveals how Afghan masculine identities and male-male sexual activity occur in relation to power structures and notions of honor. Numerous risk factors increasing bacha bereesh vulnerability for violence and socio-legal barriers constraining access to crucial services are also discussed.

Afghanistan's shame-based culture limits accurate data collection by obscuring the practice and stigmatizing bacha bereesh who serve in feminized roles.

The research highlights the inadequacies of applying Western gender-binary frameworks to bacha bazi. It contributes to our understanding of sexuality, gender, masculinity, and male-directed sexual violence within Afghan culture. These insights will help us better address the health needs of this underserved population.

The lack of evidence addressing these topics highlights our paper's originality, while the literature firmly linking violence to poor physical and psychological health outcomes emphasizes the importance of its contribution.

This paper aims to assess the impact of green supply chain management (GSCM) practices on the triple bottom line’s economic, social and environmental performance of Sri Lankan apparel manufacturers.

This quantitative study uses a deductive approach. The practice-based view is used to support the conceptual framework. The partial least square structural equation modelling technique empirically assessed the conceptual model using 164 responses from Sri Lankan apparel manufacturers through a structured survey questionnaire. Apart from examining the direct effects of GSCM practice on the triple bottom line, the study also investigated the moderating effects of firm size and duration.

The results show that GSCM practices positively affect the organisation’s triple bottom line while business size and duration moderate the said relationship.

The fact that this study is based on Sri Lankan apparel producers may impact the generalizability of the findings across different industries and countries. Furthermore, the survey only looked at export manufacturers. This raises questions about the results’ relevance to other non-export groups of the current population with distinct characteristics.

The paper provides insights for both academia and practitioners on the importance of adopting GSCM practices for the business performance of apparel manufacturers in Sri Lanka. The paper includes implications for devising strategic solutions for organisational performance and sustainability by using GSCM practices in apparel manufacturers in Sri Lanka.

The research contributes to the body of knowledge in the GSCM field in general. This research also contributes to the limited literature on GSCM practices in Sri Lanka. To the best of the authors’ knowledge, this is the first attempt to explain how apparel manufacturers in Sri Lanka are organised.

Halal integrity assurance is the primary objective of Halal supply chain management. Several halal-related risks are present that have the potential to breach halal integrity. Therefore, this study aims to develop the framework for the assessment of halal-related risk from a supply chain perspective.

Risk related to halal is identified through the combined approach of the systematic literature review and experts’ input. Further, these risks are assessed using the integrated approach of intuitionistic fuzzy number (IFN) and D-number based on their severity score. This integrated approach can handle fuzziness, inconsistency and incomplete information that are present in the expert’s input.

Eighteen significant risks related to halal are identified and grouped into four categories. These risks are further prioritised based on their severity score and classified as “high priority risk” or “low priority risks”. The findings of the study suggests that raw material status, processing methods, the wholesomeness of raw materials and common facilities for halal and non-halal products are more severe risks.

This study only focusses on halal-related risks and does not capture the other types of risks occurring in the supply chain. Risks related to halal supply chain management are not considered in this study. Prioritisation of the risks is based on the expert’s input which can be biased to the experts' background.

The proposed risk assessment framework is beneficial for risk managers to assess the halal related risks and develop their mitigation strategies accordingly. Furthermore, the prioritisation of the risks also assists managers in the optimal utilisation of resources to mitigate high-priority risks.

This study provides significant risks related to halal integrity, therefore helping in a better understanding of the halal supply chain. To the best of the authors' knowledge, this is the first comprehensive study for developing a risk assessment model for the halal supply chain.

The purpose of this study is to comparatively analyze the effect of dividend policy on shareholders’ wealth in Shariah-compliant (SC) and noncompliant (NC) nonfinancial firms in Pakistan.

All the nonfinancial firms listed on the Pakistan stock exchange have been taken as a sample for 2016–2021. The Karachi Meezan index screening criteria were applied to screen SC firms. Based on the BPLM and Hausman test results, the authors used the fixed-effect and pooled OLS model for SC and NC firms, respectively. The F-test was used to compare the effect of each dividend policy variable on shareholders’ wealth for both firm types.

The findings reveal that the dividend policy does affect the shareholders’ wealth in both firm types. Dividend per share (DPS), dividend yield (DY) and earnings per share significantly affect the shareholders’ wealth in SC firms. For NC firms, the dividend payout, DPS and DY are critical. Moreover, the F-test results show that the DPS, DY and leverage effect on the shareholders’ wealth significantly differ for both firm types.

This study fills the research gap in the Pakistani context specifically as well as globally by providing important insights into the relationship between a firm’s dividend policy and shareholders’ wealth for SC and NC firms. In addition, this study comprehensively compares the results for both firm types, which is also lacking in the existing literature. Because this study is based in Pakistan, the generalizability of the results would be limited.

The findings of this study are helpful for the management of SC and NC firms in devising their dividend policies that can maximize their shareholders’ wealth. This study also provides guidance and knowledge to investors in choosing companies for their investments that can maximize their wealth.

To the best of the authors’ knowledge, this is the first study that analyzes the relationship between dividend policy and shareholders’ wealth for SC firms in Pakistan. It is also the first study that comprehensively compares the dividend policy relationship with shareholders’ wealth for SC and NC firms. In addition, using the F-test for joint hypotheses to compare the specific effect of each dividend policy variable is a methodological contribution of the study.