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The study evaluates whether an application of Ind-AS that converged with IFRS in India has enhanced financial reporting quality (FRQ) and how that is reflected in financial performance (FP).

Design/methodology/approach: The study uses discretionary accruals (DACC) to measure FRQ. In addition, it uses ordinary least square (OLS) regression to examine the association between Corporate Governance attributes, FRQ, and financial performance for a sample of 24 textile companies from 2010 to 2021.

The results indicate that adopting IFRS has a role in monitoring CG attributes to enhance FRQ; this means the financial reporting qualit improves somewhat with some CG attributes under Ind-AS. In addition, the results demonstrate that financial reporting quality positively influences FP.

There are significant effects on authorities and decision-makers. The findings from this research can benefit lawmakers by providing Ind-AS policy enforcement with more consideration. The results are also helpful for policymakers who want to improve CG and need proof of the significance of high FRQ in this respect.

Given the dearth of research on FRQ in India, the study extends prior literature on FRQ by examining the quality of financial reporting according to the transformation to IFRS in Indian textile firms. The theoretical contribution of the current study is the testing of agency theory towards practices of corporate governance mechanisms on FRQ and FP in the context of the textile sector.

One of the mechanisms to make better bank management rests on improved corporate governance practices with diverse backgrounds including foreign representation. However, bank performance remains poor. The purpose of this study is to investigate whether foreign directors have moderating effects on the influence of board characteristics on the performance of banks in the Nigerian context.

The quantitative explanatory design of this study was based on a cross-sectional survey of respondents (executive and non-executive directors including independent directors) of the population of 285 bank directors in 26 Nigerian banks.

Using a sample of 121 respondents, the structural equation modelling results reveal that foreign nationality had a positive moderating effect on the influence of each board independence and audit committee on banks’ performance. However, foreign nationality negatively moderated the effect of board size and nomination committees on banks’ performance. In addition, foreign directors’ membership on boards positively moderates the relationship between remuneration committees and banks’ performance.

The findings of this study extend our understanding of the strategic composition of the board in Nigerian banks. The findings are useful in encouraging business corporations to further strengthen their corporate governance practices. Also, foreign board members’ effectiveness is case-sensitive and committee-dependent.

Banks desirous of having foreign directors need to ensure that, they have the necessary capacity and fit into the local environment as well as engage foreign directors in tailored integration programmes.

This study aims to investigate sustainability practices in the banking industry, focusing on a developing economy. It uses the triple-bottom-line framework to answer the following research question: how do banks in Nigeria conceptualise sustainability, and what role does it play in their banking practices?

This study adopts a social constructivist approach in its exploration of banking sustainability practices in an emerging economy, and the research design is a purpose-based (exploratory) approach. The qualitative data was collected from 33 bank personnel from various bank units and departments through semi-structured interviews to achieve the research objective.

The study reveals a lack of sustainability policies and programmes, as banks focus mainly on profitability. It uncovers unfair treatments of bank workers through casualisation, low wages and work overload. It indicates that most banks in developing countries ignore environmental considerations, as they still carry out paper-based transactions and use diesel-powered generators, which cause various negative environmental impacts. It also confirms that governments and banks in the country are not doing enough to propagate sustainable practices and banks have also not taken advantage of the sustainability concept to promote their brands; instead, they consider it as requiring additional operational costs.

The findings demonstrate the need for banks to see sustainability from a marketing point of view and adopt sustainable practices to create additional value that will improve their brand image and enhance their competitiveness.

The importance of sustainability in the banking industry in emerging economies is considered a viable means of contributing to the overall development goals of the United Nations as the world tries to preserve the environment. It also highlights the consequences of inaction or unsustainable banking practices.

This study aims to understand the kind of content and context that effectively create higher fan social media engagement (SME) through pre-match content posted by sports teams.

This research examines the effect of inspirational, informational, entertaining and warmth content appeal on affective and cognitive responses from fans in the form of likes and shares. Messages on X (previously Twitter), chosen as a representative social media platform, from the teams participating in the Indian Premier League, were analysed using regression models to validate the proposed model empirically.

For sports clubs, entertaining, warmth and inspirational content is more effective than information content in generating likes on social media. Content with high vividness is effective only for sports teams with high performance. Fans of low-performance teams exhibit higher responsiveness to content with inspirational appeal.

This research contributes to the sports marketing literature by examining the influential role of warmth and inspirational content in generating higher SME in the pre-match context.

This study provides prescriptions to sports clubs for leveraging social media platforms to engage their fans through appropriate content. Given the growth of sports leagues in developing and developed countries, this study provides guidelines to sports clubs for effective social media marketing.

To the best of the authors’ knowledge, this study is among the first to integrate social identity theory and elaboration likelihood model theoretical frameworks to study fan engagement with social media content posted by sports clubs.

This study aims to test the effects of enterprise risk management (ERM) on firms’ outcomes and the moderating role of knowledge management (KM) on ERM–firms’ outcomes relationship.

Data were collected via a questionnaire survey among public listed companies on the principal stock exchange market in Malaysia. A total of 124 questionnaires were received by mail questionnaire. The results were examined through structural equation modelling and partial least squares.

The outcomes specified that ERM has a positive and noteworthy influence on firms’ outcomes, and KM has a moderating influence on the correlation among ERM and firms’ outcomes.

The qualities, procedures and laws of the Malaysian corporations chosen as the sample firms, as well as their regulations, may not be representative of all other countries. Moreover, this study considered only one variable as a moderator, while there are many variables that different studies can consider as moderator or mediators.

The results of this research imply that employees’ awareness and knowledge of events, opportunities and risk, along with their engagement in the institute’s strategy, are critical for risk management and controlling. For the managers, the results of this research can be helpful to their businesses by identifying the effective KM capability that may enhance their positive outcomes. Managers and organizations can use KM as an instrument to increase ERM effect on firms’ outcomes.

KM and ERM are both significant intangible resources that are hard to imitate and are uniquely specified programs, which are important contributors to firm success in the long run. Moreover, the contingency theory of ERM was proved through the results of this study as it was identified in the public companies, that implementation of ERM as a strategic management practice, by organizations along with an effective KM may enhance the achievement of objectives and outcomes.

This study helps to measure ERM comprehensively and how intangible assets such as KM can affect the comprehensive risk management process and its effectiveness.

This study investigates the extent to which support facilities are available, accessible and satisfactory and the relationship between support facilities and academic adjustment among first-year university undergraduates.

This research adopted a survey research design. A simple random sampling technique was used to select six faculties at the Federal University Oye-Ekiti, Nigeria. Six hundred first-year students took part in the study. The Support Facilities and Academic Adjustment Questionnaire (SSAAQ) was adapted and used for data collection. Descriptive statistics, Pearson product-moment correlation and the t-test were used to analyse the data.

The study revealed that the extent of the availability of support facilities is low, accessibility is moderate while the extent of satisfaction is high in the study context. Significant positive relationship exist between support facilities and academic adjustment, in favour of female first-year undergraduates. The challenges faced by first-year undergraduates were highlighted.

Nigerian students are confronted with accessing important components of support facilities at tertiary institutions. These student face additional hurdles in accessing support facilities at universities because of their socioeconomic status but were not explicit in identifying the exact nature of the challenges they experience. There is dearth of literature regarding the extent of availability, accessibility, as well as the challenges encountered by first-year students and their satisfaction in accessing the university’s support facilities, vis-à-vis its relationship to their academic adjustment in the university amidst gender differences. This current study fills this gap in the literature.