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Motivated by the significant role of uncertainty in affecting investment decisions and China's economic leadership in Asia, this paper investigates the predictive role of exposure to Chinese economic policy uncertainty at the individual stock level in large Asian markets.

We estimate the monthly uncertainty exposure (beta) for each stock and then employ the portfolio-level sorting analysis to investigate the relationship between the China’s uncertainty exposure and the future returns of major Asian markets over multiple trading horizons. The raw returns of the high-minus-low portfolios are then adjusted using conventional asset pricing models to investigate whether the relationship is explained by common risk factors. Finally, we check the robustness of the portfolio-level results through firm-level Fama and MacBeth (1973) regressions.

Applying portfolio-level sorting analysis, we reveal that exposure to Chinese uncertainty is negatively related to the future returns of large stocks over multiple trading horizons in Japan, Hong Kong and India. We discover this is unexplained by common risk factors, including market, size, value, profitability, investment and momentum, and is robust to the specification of stock-level Fama and MacBeth (1973) regressions.

Our analysis demonstrates the spillover effects of Chinese economic policy uncertainty across the region, provides evidence of China's emerging economic leadership, and offers trading strategies for managing uncertainty risks.

The findings of the study significantly improve our understanding of stock return predictability in Asian markets. Unlike previous studies, our results challenge the leading role of the US by providing a new intra-regional return predictor, namely, China’s uncertainty exposure. These results also evidence the continuing integration of the Asian economy and financial markets. However, contrary findings for some Asian markets point toward certain market-specific features. Compared with market-level research, our analysis provides deeper insights into the performance of individual stocks and is of particular importance to investors and other market participants.

The current academic publishing model, in which researchers rely significantly on multinational publishing companies to disseminate their work, has implications for knowledge enterprise both in terms of knowledge production and distribution. This study aims to provide a critical reflection on the academic publishing model and how it works, particularly in light of the rise of open access publishing and the growing analytics focus of publishing companies and discusses the impact on knowledge equity.

This exploratory essay offers a critical analysis of the impact of the current academic publishing model on research practices. The discussion provides a foundation for the argument that knowledge equity is essential to social justice.

To effectively fulfil the transformative aims of the interdisciplinary research community within social and environmental accounting, it is imperative to establish equitable access to published research.

This essay opens space for discussion of the current publishing model, given its dominance of the knowledge enterprise. It outlines some of the implications of this model for knowledge equity and suggests strategies for fostering a more inclusive and accessible dissemination of scholarly work.

This study aims to portray the growth–energy–environment relationship in Luxembourg by performing a yearly data covering the years from 1970 to 2021.

Economic growth, population growth and disaggregated energy use into renewable and non-renewable sources are employed to investigate the impact of each on environmental quality as measured by CO2 emissions. ARDL Bounds co-integration test was established to explore the long run relationship among the variables and the ARDL approach was employed to estimate the long run impact of the determinants on CO2 emissions. The results validated the presence of the EKC in Luxembourg. Moreover, the causal link between variables is investigated employing a novel approach to time-varying causality which was recently developed by Shi et al. (2018, 2020) highlighting the main contribution of this study.

Overall results of the study lead to conclude that economic growth and sustainable environmental quality can both coexist if feasible anti-pollution laws are enacted, fossil fuels are reduced and further research is made to increase the capacity of renewable energy sources and raise their percentage contribution to energy supply. The time-varying causality test results verify that causal link between environmental degradation and its main determinants is apparent over different time spans. Thus, time-varying causality test results suggest to design dynamic policies to improve environmental quality in Luxembourg.

This study contributes to the literature since the use of the variables is the first of its kind for a time-series empirical analysis on Luxembourg as the study seeks to investigate the growth–energy–environment relationship in the country. Furthermore, to the best of the author’s knowledge, there is no previous study investigating the time-varying causality link between environmental degradation and its main determinants by the application of the test developed by Shi et al. (2018, 2020) considering the indicators focused in this study and for the case of Luxembourg.

This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications.

This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison.

This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting.

This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

Banking sector is an important subset of any economy and plays a very crucial and significant part in its growth and development. The expansion and credibility of banking sector is attributed to the fact that it caters to the financial needs and accordingly provides customised solutions for the people at large. The new millennium has witnessed metamorphosis in the banking sector. The pace and trend of transformation is all set to accelerate in the coming decade. The process of Liberalisation, Privatisation and Globalisation Model (LPG Model) banking practices which being unleashed a few decades back will reach to greater heights as we step into the next decade. The innovative technology has brought about a paradigm shift in all aspects of banking like routine operations, transactions, products and processes, delivery of services in terms of various e-channels, credit administration and credit management, audit and compliance and Fin-Techs partnership. Digital transformations in the banking sector have received much needed thrust because of ‘The Digital India Moment’. The current study attempts to highlight the role of technology in banking and how technology-led innovations and initiatives will determine the business of banking as a whole. The significance of these technology-driven innovations and transformations is that they put both banker and customer in a win-win situation as drawn from existing literature related to financial institutions. The focus is on investigating the digital innovations adopted by the different banks both public and private to understand the economic structural changes resulted out of it.

Though alternative building technologies (ABTs) have been encouraged to address accessible and affordable issues in low-cost housing (LCH) provision, their adoption is still overwhelmed with encumbrances. The encumbrances that hinder ABT adoption require an in-depth study, especially in developing countries like Nigeria. However, studies regarding ABT and its role in improving Nigeria's LCH to achieve Sustainable Development Goal (SDG) 11 are scarce. This research investigates encumbrances to ABT adoption in Nigeria's LCH provision and suggests feasible measures to prevent or reduce the encumbrances, thereby improving achieving SDG 11 (sustainable cities and communities).

This research utilised qualitative research and adopted a face-to-face interview as the primary data collection. The interviewees comprised ABT practitioners and end users in Nigeria who were chosen by a convenient sampling technique. The study's data were analysed manually through a thematic approach.

This study shows that stakeholders should embrace ABT in LCH provision to improve achieving SDG 11 in Nigeria. Also, it clustered the perceived 20 encumbrances to ABT adoption in LCH provision into government/policymaker, housing developers/building contractors, ABT users and ABT manufacturers-related issues in Nigeria's context. This study suggested mechanisms to mitigate encumbrances to ABT adoption in LCH provision, thereby improving achieving SDG 11.

This research adds to the limited literature by analysing ABT adoption encumbrances in Nigeria's LCH provision, which could assist policy formulation for the uptake of ABT in LCH provision and improve achieving Goal 11.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.