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This study aims at investigating the nexus between stock misvaluation, Fintech and COVID-19 via identifying the firm-level misvaluation of Fintech firms, and additionally examining how the COVID-19 pandemic has affected this misvaluation. This study further examines how the level of stock misvaluation has changed after the COVID-19 pandemic to shed more light on the pricing behavior of Fintech in a post-pandemic world.

The sample consists of all Fintech firms listed in the STOXX Global Fintech Index over the period (2014–2023). To empirically identify stock misvaluation, the authors apply the widely used approach of Rhodes-Kroph et al. (2005). Then, a series of fixed-effects regressions is conducted to investigate the impact of the COVID-19 pandemic on mispricing.

This study finds compelling evidence that Fintech stocks tend to be particularly mispriced during the COVID-19 pandemic. This evidence suggests that investors became more attracted to Fintech stocks, as being exposed to widespread adoption, usage and investment worldwide during the pandemic. Interestingly, the findings show that Fintech firms remain overvalued, even after the pandemic, which indicates that investors maintain their positive expectations for Fintech firms after the COVID-19 pandemic.

For investors and fund managers, the observed high valuation in the Fintech sector highlights its noticeable growth in the financial industry. The results also suggest that the impact of the COVID-19 pandemic on pricing behavior is asymmetric across the undervalued and overvalued Fintech stocks. This finding provides important insights for portfolio construction and investment strategies during the hard times of pandemics.

No previous work has been done on the effects of the COVID-19 pandemic on the prevailing levels of mispricing in Fintech stocks. Moreover, the findings provide novel insights into the pricing efficiency in the context of Fintech and extend the understanding of the long-term effects on Fintech firms in a post-pandemic world.

This study aims to investigate the nexus between corporate sustainability performance, Fintech and COVID-19 by examining how COVID-19 has impacted Fintech firms’ environmental, social and governance (ESG) performance. The study further examines the long-term effects on ESG performance post-pandemic, to shed more light on the persistence of firms’ commitment towards sustainability in a post-pandemic world.

The sample includes all Fintech firms listed in the STOXX Global FinTech Index over the period 2014–2023. Fixed-effects regression analyses are conducted to examine this relationship, controlling for other firm characteristics. To further ensure results validity, the two-stage least squares estimation method is also used.

This paper find that Fintech firms exhibit better ESG/pillar performance during COVID-19, supporting the view that firms tend to maintain or enhance their sustainability practices. Interestingly, the findings also reveal that Fintech firms could maintain and even improve their ESG/pillar performance after the pandemic, indicating that these changes are lasting, not merely short-term adaptations during the hard times of the crisis.

For practitioners and firms, the results allow for a better understanding of Fintech firms’ tendency towards sustainability practices, especially in a post-pandemic world. For investors, the findings help get insights into the drivers of the sustainability behavior of Fintech firms in response to the pandemic.

To the best of the authors’ knowledge, this paper is one of the first attempts to investigate how COVID-19 affects Fintech firms’ engagement in sustainability/ESG activities to extend both the increasingly growing literature on sustainability and the literature that focuses on Fintech and its role in a today’s world.

This study aims to investigate the relationship between Chief Executive Officer (CEO) characteristics and audit report lag (ARL) in Egypt, an emerging economy characterized by high power distance and a culture of secrecy. The study utilizes a theoretical framework that integrates agency theory, stewardship theory, and upper echelons theory as the foundation for examining this relationship.

The sample consists of 587 firm-year observations from non-financial firms listed on the EGX100, covering the period from 2012 to 2019. The primary variable of the study (ARL) is measured using different proxies. The analysis utilizes both Ordinary Least Squares (OLS) and logistic regression models, with additional analysis considering CEO power and using board gender diversity as a moderating variable.

The study finds that CEO characteristics significantly affect ARL, demonstrating a negative association between CEO ownership, founder status, family ties, duality and ARL. These findings remain robust after a series of tests using alternative measures. Additional analysis reveals that CEO power is negatively and significantly related to ARL. Interestingly, the negative association between CEO characteristics and ARL is more pronounced in boards without female members.

Although extensive research has been conducted on the factors determining ARL, few studies have examined the impact of CEO characteristics on ARL, particularly in emerging economies such as Egypt. The business environment in Egypt is characterized by high power distance and a secretive culture, providing a unique context for this study.

This paper aims to examine the impact of managers’ trust in employee representation systems on the relation between HPWS and organizational performance. The present research, by including the trust of managers in ER, studies managers as direct factors that affect the HPWS-performance relation.

The study employed partial least square structural equation modeling (PLS-SEM) through SmartPLS software using a formative model (Mode B) that includes mediation on data collected by Eurofound from 6,980 establishments in 29 European countries.

Our findings show that HPWS has positive direct effects on organizational performance. Our results indicate that trust of managers in ER has a mediator role and has a positive effect on the HPWS-performance relation.

The present study may be the first study that directly incorporates the role of managers and managers’ trust in the employee representation system in the relation between HPWS and organizational performance, highlighting the importance of the managers in the organization and emphasizing their role in the HPWS-performance relation.

This study aims to explore the perceptions of Environmental, Social and Governance (ESG) principles by private equity investors in Tunisia and evaluate how these perceptions are aligned with the United Nations Sustainable Development Goals (SDGs).

Semi-structured interviews were conducted with private equity investors operating in Tunisia to assess their level of understanding and awareness of ESG concepts and their expectations regarding the adoption of ESG criteria in their investment decisions.

This study reveals that while private equity (PE) investors in Tunisia are familiar with sustainability principles, their knowledge of ESG concepts is limited. ESG criteria are generally not incorporated into investment decisions unless mandated by foreign partners. The findings of this study also indicate that most Tunisian PE investors emphasize the importance of aligning ESG principles with the Sustainable Development Goals (SDGs) to meet international standards and remain competitive in raising global funds and forming partnerships with foreign partners.

Despite the insightful findings, this study has limitations primarily because of its qualitative nature and relatively small sample size. Conducting extensive quantitative research involving a broader range from the PE ecosystem would provide deeper insights into the integration of ESG principles in Tunisia.

This study provides valuable insights into ESG perceptions within a specific investor niche – the PE industry – and contributes to the limited body of literature on ESG, particularly in emerging markets like Tunisia.

This study aims to examine the impact of Artificial Intelligence (AI) adoption on Tunisia’s accounting profession, using the diffusion of innovations theory (DIT) to explore opportunities and challenges.

A survey of 400 academics and professional accountants in Tunisia was conducted, focusing on three key areas: the effect of AI on professional roles and tasks, the enhancement of digital work environments and the development of educational programs. Structural equation modelling (SEM) was used to test the relationships among these variables, providing robust statistical insights.

The results indicate that AI adoption leads to a 75.7% improvement in the functionality and responsibilities of accounting professionals, a 72.1% enhancement in digital workplace productivity and a 58.4% increase in educational program effectiveness. Despite these positive outcomes, the study identifies significant challenges, including a 63.2% concern related to change management and a 59.8% need for substantial training and technical resources investment. To address these challenges, the findings advocate for targeted professional development programs, collaborative policymaking to establish implementation guidelines and a curriculum overhaul to equip future accountants with AI competencies.

The findings suggest Tunisian organisations should invest in AI to achieve substantial efficiency and risk management gains. Practitioners, instructors and students are expected to increase their technology expertise to develop more effective accounting procedures in light of AI issues. Collaboration among policymakers, regulators and practitioners is essential to establish clear implementation guidelines.

This study offers theoretical contributions by applying the DIT to AI adoption within an emerging economy, providing a unique perspective on how AI drives digital transformation in the accounting sector. In addition, it delivers practical implications by identifying strategies for overcoming barriers to AI adoption, such as fostering organisational readiness, ensuring access to training resources and enhancing professional collaboration to enable successful AI integration.

This viewpoint aims to provide an overview of graduate employability in Lebanon from the perspective of the Dean of Olayan School of Business at the American University of Beirut, who is a reputable academic leader heading a world-ranked business school. The discussion also looks at the external factors that affect graduate employability in Lebanon with direct references to the Covid-19 pandemic and the economic crisis.

Through conversation with the Dean of a prominent business school in Lebanon, this viewpoint discusses several topics pertaining to the concept of graduate employability.

To boost graduate employability the focus should be on developing the curriculum, engaging with the alumni network, exploiting the board of governors and building on the school’s reputation and legacy.

Crises do offer new opportunities. Covid-19 pandemic has prepared employers to accept the idea of remote working, which has helped in boosting graduate employability in Lebanon.

This study aims to investigate the relationship between sustainability reporting and the cost of capital among Vietnamese firms using the Global Reporting Initiative (GRI) standards.

Using a sample of the 100 largest firms by market capitalisation listed on the Hanoi and Ho Chi Minh stock exchanges as of 31 December 2023, this study applies regression models to examine how sustainability disclosure influences the cost of debt (COD), cost of equity (COE) and the weighted average cost of capital (WACC) over the period from 2021 to 2023.

The findings indicate a significant negative relationship between sustainability disclosure and the COD, COE and WACC, with environmental-related sustainability development goals (SDGs) disclosures having the most substantial impact. These results highlight the critical role of transparency in reducing information asymmetry and agency costs, ultimately lowering the cost of capital.

This study extends stakeholder and signalling theories by demonstrating how sustainability disclosure affects both shareholders and creditors in a developing economy.

This study provides actionable insights for corporate managers and financial institutions on how sustainable development practices can enhance access to capital at more favourable rates. Policymakers and banks are encouraged to implement green finance initiatives to promote sustainability further.

As Vietnam strives to combat climate change, this research underscores the importance of sustainable practices in building trust with investors and lenders.

To the best of the authors’ knowledge, this study offers one of the first comprehensive examinations of the link between sustainability reporting and capital costs in Vietnam, offering important empirical evidence for academics and practitioners.

Blockchain (BC) has recently gained attention from educational organizations as a reliable and trustworthy technology for storing crucial data. This study aims to explore the factors that influence the students’ intention to use BC to host an automated reward system that is based on objective criteria of students’ performance and activities. Predefined smart contracts would guarantee unbiased judgements and fair rewards.

A mixed method approach is used. Based on an iterative rounds of Delphi approach along with a comprehensive literature review, this research proposed an extended Unified Theory of Acceptance and Use of Technology model. The model hypotheses relate performance expectancy (PE), effort expectancy (EE), facilitating conditions (FC), perceived innovativeness (PI), trust (TR), perceived security and privacy (S&P), complexity (CX) and enjoyment (EN) to students behavioural intention to use the reward system. The study tests the hypotheses using survey data from 138 students who are familiar with BC technology and its applications. The data analysis is performed using partial least squares-structural equation modelling method.

The analysis revealed that PE, EE, PI, TR and EN positively affect students’ intention to use the BC rewarding system, while CX negatively impacts it. Conversely, FC and, interestingly, S&P, which showed a significant influence on trust, were found to be insignificant in influencing students’ intention to use the system.

This study significantly contributes to the educational technology field by addressing research gaps regarding the adoption and acceptance of BC technology in academia. Firstly, it proposes a basic form of a student reward system. Secondly, it introduces an empirically validated model of students’ adoption, pinpointing factors influencing their readiness to embrace a BC reward system and providing practical implementation insights.