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To investigate the role of domestic and foreign economic policy uncertainty (EPU) in driving the corporate bond yields in emerging markets.

The study utilizes monthly data from January 2008 to June 2023 from the selected emerging economies. The data analysis is conducted using univariate, bivariate and multivariate statistical techniques. The study includes bond market liquidity and global volatility (VIX) as control variables.

Domestic EPU has a significant role in driving corporate bond yields in these markets. The study finds weak evidence to support the role of the USA EPU in influencing corporate bond yields in emerging economies. Domestic EPU holds more weight and influence than the EPU originating from the United States of America.

The findings provide useful insights to policymakers about the potential impact of policy uncertainty on corporate bond yields and enable them to make informed decisions regarding economic policies that maintains financial stability. Understanding the relationship between EPU and corporate bond yields enables investors to optimize their investment decisions in emerging market economies, opens the scope for further research on the interaction between EPU and volatility and other attributes of fixed income markets.

Focuses specifically on the emerging market economies in Asia, providing an in-depth analysis of the dynamics and challenges faced by these countries, Explores the influence of both domestic and the USA EPU on corporate bond yields in emerging markets, offering valuable insights into the transmission channels and impact of EPU from various sources.

Drawing an inference from institutional theory and dynamic capabilities view, this study empirically examined the impact of three institutional dimensions (regulative, normative and cognitive) and green entrepreneurial orientation (GEO) on a business firm’s performance. In addition, the moderating effect of dynamic capabilities on the relationship between GEO and firm performance was also explored.

The data were collected from 527 information technology (IT) firms in Pakistan using paper–pencil questionnaires, and the hypotheses were tested using structural equation modeling.

The findings showed that the regulative and normative institutional dimensions enhance GEO and firm performance in the selected developing country. However, the cognitive institutional dimension fails to report any substantial influence on GEO and firm performance. The findings raised concerns about lower individual accountability as well as the promotion of green practices and firm performance. In addition, dynamic capabilities positively moderate the GEO influence on firm performance.

With the interplay of institutional dimensions, GEO (as mediator) and dynamic capabilities (as moderator), this study developed and tested a unique framework to understand their influence on firm performance. Specifically, we extended the literature by giving evidence that among the three institutional dimensions, only regulative and normative are considered more important because of their direct and indirect (through GEO) positive effect on firm performance. In contrast, the cognitive institutional dimension failed to report any significant direct or indirect impact on firm performance in our study.

This paper aims to conduct a bibliometric analysis of studies focusing on green supply chain management (GSCM) within the context of the digital economy.

We utilize the Web of Science database to search and filter relevant documents spanning the years 2003–2022. This extensive dataset enables us to analyze the growth and cutting-edge developments in research pertaining to GSCM in the digital economy.

The paper finds a significant increase in research interest and output, particularly noticeable from 2016 onwards, indicating the growing relevance of integrating GSCM with digital technologies. It is found that the prominent contribution of countries like China, England and the USA, underscoring a strong geographical diversity in research outputs. China leads in the number of publications, which reflects its significant role in shaping the discourse around GSCM in the digital economy. However, when it comes to citations, the USA leads, suggesting a higher impact or quality of research emanating from this region. Collaborative dynamics outlined in the study demonstrate extensive international cooperation, primarily among leading research countries, which is facilitated by shared digital platforms enhancing the research’s reach and impact. The study also highlights a range of emerging themes such as the adoption of blockchain technology, Internet of Things (IoT) and the circular economy within GSCM, indicating dynamic areas for future research.

The findings of this study hold significant practical implications for researchers, practitioners and policymakers. They shed light on the current state of research in GSCM within the digital economy, highlighting areas where further investigation is needed and pointing to the emerging trends in this field. Understanding the distribution of research and influential authors can guide future collaborative efforts and inform decision-making processes in the pursuit of sustainable supply chain practices in the digital era.

This paper contributes to the existing body of knowledge by providing a comprehensive bibliometric analysis of the evolving landscape of GSCM in the digital economy. It offers valuable insights into the growth patterns, key contributors and geographical distribution of research in this domain. This information is crucial for researchers and stakeholders seeking to stay at the forefront of sustainable supply chain practices in an increasingly digital world.

This study aims to synthesize and analyze research on the Supply Chain Management Practices (SCMPs)-performance nexus, examine current knowledge, identify emerging trends, and provide plausible suggestions for future research engagements in the manufacturing sector in the context of Developing and Emerging Economies (DEEs).

Following a systematic review approach, this study analyzed 20 peer-reviewed scientific journal articles published between 2007 and 2021. The study sample was systematically selected from the Web of Science (WoS) and Google Scholar databases, following strict evaluation and selection criteria.

Numerous dimensions of SCMPs have been considered in the extant literature; however, six have stood out as the most common. In addition, operational performance stood out as the most widely investigated measure in the SCM literature. Moreover, SCMPs have predominantly shown positive effects on performance outcomes. Methodological issues that future studies should consider are suggested.

The sample size was not sufficiently large relative to the rule of thumb set in the literature because of the scarcity of studies in the manufacturing sector in the DEEs context. Despite these limitations, the results of this study provide crucial insights into knowledge and practice.

This review is the first of its kind to examine the SCMPs-performance nexus in the context of DEEs. Based on the findings of this study, future research directions are proposed.

This paper aims to examine the influence of sustainability reporting on bank performance. Furthermore, this study investigates the impact of the country’s economic development, financial system and crisis in moderating sustainability reporting and bank performance relationship.

The sample consists of 400 listed banks from 19 countries over the 2009–2022 period. Panel fixed-effect regression is applied, and System Generalized Method of Moments is used as robustness to address endogeneity concerns. The results are robust and survive several sensitivity tests.

The results, aligning with legitimacy and agency theories, suggest a negative relationship between sustainability reporting and bank performance. Based on further classifications, results suggest the negative (positive) impact of country’s financial system (economic development) in moderating the sustainability reporting and bank performance nexus. Finally, this study documents the positive influence of sustainability reporting on bank performance during the crisis period. Overall, the findings fail to support the reduced information asymmetry accruing from higher sustainability disclosures in developing and bank-based economies.

This study has important implications for regulators, policymakers and other stakeholders, especially in light of recent banking scandals that have deteriorated stakeholders' faith in financial institutions' reporting quality.

This study extends the scant literature on sustainability reporting in banking from a cost-benefit vantage point. Furthermore, to the best of the author’s knowledge, no previous research has examined the moderating role of the country’s financial structure and crisis in sustainability reporting and bank performance relationship.

This study aims to investigate the relationships between managers’ cognitive styles, dynamic managerial capabilities and firms’ perceived international performance. The study is based on cognitive-experiential self-theory, dynamic managerial capabilities and international entrepreneurship.

Data were collected from 283 managers of small medium enterprises (SMEs) in Türkiye, an emerging economy. The research was conducted using quantitative methods, and Smart partial least squares (PLS) 4 software was used for data analysis. The data were examined through structural equation modelling and mediation analyses.

Findings indicate that rational cognitive styles positively influence managerial human capital, managerial social capital, managerial cognition and perceived international performance. However, the effect of intuitive cognitive styles was confirmed only on managerial cognition. Additionally, it was found that managerial cognition positively affects perceived international performance, whereas managerial social capital has a negative impact. However, the effects of managerial human capital could not be confirmed. Moreover, a full mediation relationship of managerial cognition between intuitive cognitive styles and perceived international performance was identified.

This research carves out a unique niche by synergizing cognitive-experiential self-theory with dynamic managerial capabilities to investigate their conjoined effect on firms’ international performance, an area previously underexplored. Unveiling insights from burgeoning economies like Türkiye enriches the existing body of knowledge, offering substantial contributions to the field of international business.

Indian Ocean region (IOR) is a coveted maritime space in the international arena because of its unique positioning and importance. The third largest water body on the planet Earth holds great economic significance and sustains the livelihood of its people. While the blue economy (BE) approach gains momentum worldwide, following this for the responsible consumption of ocean resources, India too pursues and has developed a draft policy on the BE. Maritime and coastal tourism is one of the prime areas contributing to this framework of BE. This study will explore the advances in BE prospects of Indian Tourism and highlight the elements of branding a BE Destination in the region. India being a key player and an emerging economy, situated at a transitional maritime position is strategic in nature. India as a country is a strong contestant for the title of tourism hotspot but with its highly regarded destinations, it surprisingly attracts fewer tourists. The paper examines secondary sources of data and attempts to review the untapped potential of the brand India in this vast maritime space. There is enough literature available on destination branding but this paper stands out with its unique and innovative approach that combines economic aspects with maritime sustainability and surely add value to this field of knowledge. This chapter presents the recommendations for BE-led repositioning of India tourism in the IOR. To achieve higher productivity and sustainability, a socioeconomic transformational shift is required in the segments of the tourism sector.

Within the context of public sector accountability, the purpose of this paper is to examine South African state-owned enterprises (SOEs) auditing practices and how they have contributed to mitigating prevalent corporate governance issues in South African SOEs.

This paper utilised a thematic content analysis of archival documents relating to South African SOEs. Firstly, to assess the extent to which the auditing dimension of the corporate governance codes, applicable to South African SOEs, conforms with best practices. Secondly, to determine the extent to which the audit practices of all the 21 South African SOEs listed in Schedule 2 of the Public Finance Management Act, have implemented the identified best audit practices.

The findings suggest that South African SOEs appear to have adopted and implemented best audit practices to enhance the quality of their accountability in relation to their corporate governance practices, as contained in their applicable corporate governance frameworks. However, despite the high levels of conformance, the observation that most South African SOEs continue to fail and require government bailouts, appears to suggest that auditing has no bearing on poor SOE performance, and that other corporate governance factors may be at play.

The discussion and findings in this paper suggest that the auditing practices of South African SOEs are adequate. However, that SOEs in South Africa continue to be loss-making may imply that this has contributed little to mitigating their corporate governance problems. Thus, policymakers and standard setters, including the Institute of Directors South Africa and relevant oversight bodies should pay attention to better developing means by which to curtail fruitless and wasteful expenditures by South African SOEs through improved corporate governance practices.

Most SOEs’ mission statements encourage SOEs to be socially responsible and utilise taxpayers’ monies efficiently and effectively without engaging in fruitless and wasteful expenditure. This study is conceived in this light.

To the best of the author’s knowledge, while acknowledging previous studies, this paper is the first to explore this topic in the context of SOEs and in the context of Africa.

The research aims to provide empirical evidence on the relationship between financial statement comparability (FSC) and cost of equity (COE) in an emerging market.

Specifically, this study examines the relationship between FSC and COE of Vietnamese listed firms. The research uses the System Generalized Method of Moments regression techniques for a panel data set of 454 companies for the period 2015–2022.

The authors find that firms with high comparability of financial statements have lower COE. To confirm the research findings, the authors conduct the robustness test by using different proxies for the cost of equity. Consistent results are found.

The study contributes to the overall understanding of the relationship between FSC and COE, and suggests policy implications for relevant stakeholders such as managers, regulatory bodies and investors. Especially, regarding policymakers, this study could provide more insight into how the accounting convergence process impacts the effectiveness of a firm’s capital allocation.

This study examines the themes present in circular economy disclosures that are published in the integrated reports of banks and analyzes their readability scores.

From 2016 to 2022, a comparative analysis of the integrated reports from six publicly listed Turkish banks that are significant global players was conducted. A total of 21 reports were analyzed, for readability scores and their environmental disclosures from a circular economy perspective were calculated using textual and sentiment analysis techniques.

The findings of this study underscore the significant involvement of banks in key areas of the circular economy, such as waste management, renewable energy, emission reduction and sustainable financing. Moreover, the study also reveals that the readability of environmental disclosures in the analyzed integrated reports was generally low, suggesting that the information presented may challenge stakeholders and decision-makers and prevent full comprehension, thereby potentially impeding the most effective engagement by stakeholders with circular economy initiatives.

This study introduces a new approach to circular economy reporting by exploring the application of data analytics models when assessing readability within environmental disclosures. It specifically focuses on the context of integrated reporting within the banking sector, an area that has not yet been extensively explored. The study further underscores the importance of clear and concise communication when engaging stakeholders in circular economy efforts. The implications of this research for the banking and environmental sectors thus make this study a valuable addition to the existing literature.