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It is observed that bank transactions are at the top of the list as consumers' online transactions increase day by day. We assume that creating an emotion-rich experience will be more effective in ensuring brand awareness, brand associations, perceived quality and brand loyalty, which affect the creation of consumer-based brand value. In this study, it is aimed to determine the relationship of the emotional brand experiences of internet banking users in the brands they use on creating consumer-based brand equity.

The data in the answers of 484 participants among the 504 people who filled out the questionnaire on social media with the snowball sampling method and were determined to have consistent answers and stating that they used internet banking, were analyzed by SPSS and Structural Equation Modeling (SEM).

The emotional experiences of internet banking users in Turkey with the internet brand they use have a relationship on all four dimensions (brand awareness, brand loyalty, brand associations and perceived quality) that make up consumer-based brand equity. In this study, the relationship was determined as brand awareness, brand loyalty, perceived quality and brand associations, respectively. The dimensions of the relationship of internet banking users emotional brand experience and consumer-based brand equity were supported.

The research was carried out with internet banking users in Turkey. The results of this research can be compared with studies to be conducted in different countries and with different product brands. In addition, the level of contribution can be increased by investigating the emotional brand experience by comparing positive and negative emotions.

As online connection allowing instant access to unrecognized places and being able to reach brands from long distances instantly makes the emotional experience that can create emotional attachment between the brand and the customer, and brand awareness, brand loyalty, brand association and perceived quality, which are the dimensions of consumer-based brand equity affected by emotional experience, much more important. This importance is increasing day by day as the positive emotional experience to be created in banking services is directly related to access to money. Banking transactions are generally considered as cognitive transactions, and decisions are made and implemented within a cognitive context. However, the findings of this research suggest that decisions should be made and implemented that will enable consumers to gain experiences that can affect their emotions as well as their cognition.

Considering the importance of strategies and tactics that prioritize the creation of consumer-based brand equity in marketing theory, the importance of adding emotional brand experience to these strategies and tactics is supported by the results of this research as originality value. Although the effect of brand experience on consumer-based brand value has been widely researched in the literature, the fact that the effect of brand experience, especially emotional brand experience, on consumer-based brand experience in internet banking transactions has not been sufficiently researched and that this effect has been investigated specifically for Turkey, unlike the literature, increases the original contribution of the research.

The present article aims at systematizing the literature on EM that spans over three decades (1987–2023) to analyze the growth and development in the EM research following changes in reporting standards, economic conditions and legislations over the period.

The study covers 3,742 articles on earnings management (EM) indexed in SCOPUS and the Web of Science databases from 1987 to 2023. The study aims at the systematization of bibliometric data using R Studio, Biblioshiny and VOS Viewer software.

The study reveals that the research in the pre-SOX era gave more thrust to the development of cross-sectional models for the detection of accrual EM proxies, whereas research on EM had shifted to managerial discretions based on real transactions in the post-SOX era. Later, in the post-GFC era, the focus of EM research was redefined towards investor protection due to the collapse of the global economy that led to the erosion of investors’ wealth. In the modern era, research on EM focuses on ethical aspects such as CSR compliance, ESG framework and so on.

The findings of the study will aid the policymakers in addressing the EM based on real transactions and also incorporate the variations and changes in multiple green reporting standards to ensure fairness and transparency in reported figures.

The study contributes to the existing literature by quadrisecting the entire research on earnings management to analyze the growth and development in EM research and makes novel suggestions that future research on earnings management can be expanded towards the role of non-financial disclosure in managerial discretions and also the insider biases in green reporting.

The relevance of digital technology and knowledge management (KM) has been increasing continuously owing to their importance in sustainability. However, research on which technology leads to collaboration in KM and how it affects sustainability is lacking. Therefore, this study aims to analyze knowledge collaboration management technologies for sustainable growth based on academic literature and technology patents.

This paper analyzed current technology and academic trends in KM using BERTopic, an artificial intelligence natural language processing model, and proposed future promising candidate technologies and potential application areas in terms of collaboration and sustainability.

From the textual data of research papers and patents, this paper extracted 10 and 47 major topics, respectively. Moreover, five potential and feasible candidate patents along with their applicable fields were recommended.

The strength of this study is its analysis of the technologies affecting collaboration and sustainability in KM. This paper found that new digital technologies (i.e. artificial intelligence, cloud computing and big data) impact organizations’ KM and have the potential for collaboration. Digital technologies have a positive impact on corporate smartness directly and sustainability and inclusion indirectly. This paper argued that organizations should understand and identify various promising technological factors and apply them to their KM from a collaboration perspective.

Despite the criticality of financial inclusion, population growth and energy intensity in shaping production and consumption, economic and environmental sustainability, less attention has been directed to their collective and integrating role as pathways to sustainable development. This study therefore examines the critical link between financial inclusion and sustainable development in Nigeria, taking into account the role of population growth and energy intensity.

The study employs the Kernelized regularized least squares (KRLS) machine learning approach and Granger causality test to investigate the pathways of financial inclusion, population growth and energy intensity on sustainable development.

Financial inclusion path to sustainable development is not statistically significant. This is because the potential of financial inclusion are eclipsed by broader economic problems Population growth and energy intensity have significant dampening effects on sustainable development. These results have broad ramifications for environmental sustainability and macroeconomic strategies to Nigeria’s quest for achieving sustainable development.

Policies such as improvement of financial literacy and development of responsible financial behavior among the underserved populations can enhance the role of financial inclusion in sustainable development. Similarly, investment in education and human capital development, and adoption of renewable energy technologies can mitigate the effects of population growth and energy intensity.

The present study focuses on the pathway of financial inclusion to sustainable development, taking into account key variables of population growth and energy intensity.