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The purpose of this study is to test whether the prediction of firm performance can be enhanced by incorporating nonfinancial disclosures, such as narrative disclosure tone and corporate governance indicators, into financial predictive models.

Three predictive models are developed, each with a different set of predictors. This study utilises two machine learning techniques, random forest and stochastic gradient boosting, for prediction via the three models. The data are collected from a sample of 1,250 annual reports of 125 nonfinancial firms in Pakistan for the period 2011–2020.

Our results indicate that both narrative disclosure tone and corporate governance indicators significantly add to the accuracy of financial predictive models of firm performance.

Our results offer implications for the restoration of investor confidence in the highly uncertain Pakistani market by establishing nonfinancial disclosures as reliable predictors of future firm performance. Accordingly, they encourage investors to pay more attention to these disclosures while making investment decisions. In addition, they urge regulators to promote and strengthen the reporting of such nonfinancial information.

This study addresses the neglect of nonfinancial disclosures in the prediction of firm performance and the scarcity of corporate governance literature relevant to the use of machine learning techniques.

This study aims to evaluate the usability of Google Drive (GD) in addition to measuring the effectiveness of GD and the challenges faced while using this cloud storage application among public library users of Lahore.

The study adopted a sequential explanatory mixed method design comprising the quantitative (QUAN) and qualitative (QUAL) parts. For the QUAN phase, a questionnaire survey was conducted among 384 users of public libraries through purposive sampling. For the QUAL phase, the think aloud technique was performed on several tasks during experiments and verbalized their thoughts and experiences while interacting with the system. The cloud usability model (CUM) was used to measure the “usability” of GD.

Findings indicated that most users were satisfied with GD's obvious features and inherent functions. QUAL results indicated that respondents did most tasks easily, whereas only some could complete the task.

The study is valuable as it is the first time used CUM to measure the perceived usability of GD. Second, the study used a mixed method study to get insights into perceived usability, effectiveness and challenges while using GD. The findings might be helpful for cloud support teams, including GD, as they can enhance certain features of usability, which lead to increased usage among users.

This research work is based on MPhil thesis.

In recent years, counterproductive knowledge behavior (CKB) and its types have received increasing interest in knowledge management as the degree of knowledge sharing and innovation in enterprises continues to increase. A rapidly growing number of studies have shed light on the important antecedents and consequences of employees’ CKB. However, the various labels, conceptualizations and operationalizations of CKB have fragmented this body of research. This study aims to systematically integrate the effects of the six types of organizational characteristics on CKB and further draws more general conclusions based on the results of previous studies.

Based on a survey of 103 effect values responsible for 52 CKB samples, the authors use the ABC theory to explore the effects of the six types of organizational characteristics on CKB. Moderator analysis were performed to resolve inconsistencies in empirical studies and understand the contexts under which CKB has the strongest or weakest effect.

The results showed that task interdependence and a positive organizational atmosphere, in general, negatively affect employees’ CKB in the moderation analysis. In contrast, workplace discomfort, negative organizational atmosphere, internal competition and time pressure positively and partly affect employees’ CKB. The direction and magnitude of these effects were affected by emotional factors, knowledge personnel types and sample sources. Discussing the theoretical, methodological and practical implications of these findings can offer a guiding framework for future research.

Better control of employees’ CKB is not achieved by adjusting organizational characteristics alone but by combining personal characteristics and mood changes with it to balance organizational characteristics and CKB. Furthermore, the large-sample joint study integrated the conceptual definition of CKB. The multivariate data study provided more reliable conclusions and a solid theoretical foundation for CKB research areas.

The perception of Islamic finance by its various stakeholders is not always reconcilable. Its foundations and attributes are subject to a plurality of perceptions making it almost impossible to reach a consensus about them. This paper aims to understand the perception of Islamic finance by bank employees in Cameroon.

This research follows the interpretativist paradigm and is qualitative and exploratory in nature. The data are collected through semi-structured face-to-face interviews with bank employees, mainly branch managers. These interview data are analysed using the thematic analysis method.

Bank employees in Cameroon perceive Islamic finance as a finance that: targets everyone, regardless of religion, but Muslims first (Islamic finance is both inclusive and exclusive); offers original products and services; has a religious anchor that may hinder non-Muslim economic agents; has many advantages, mainly for financial institutions, and some limitations for financial institutions and their customers; is full of opportunities for its stakeholders; and is not yet fully practiced in Cameroon.

This study mobilises a qualitative approach, provides new insights into the research on the perception of Islamic finance and reaches a consensus on the perception of certain aspects and attributes of Islamic finance, namely, for the perception of the target and the Shariah compliance of Islamic finance. Furthermore, this study is a pioneering effort to understand bank employees’ perception of Islamic finance in non-Islamic and developing countries where Islamic finance is underdeveloped.

This study aims to explore differences in the usability of the Google Drive application based on demographic characteristics, computer skills and use frequency of Google Drive among public library users of Lahore.

The study adopted a quantitative approach and survey-based research method to achieve the study's objectives. The cloud usability model (user perspective) has been used as a theoretical lens to guide the study objectives. It comprises five dimensions of usability – capable, personal, reliable, valuable and secure.

The findings of the study revealed that the usability of Google Drive varied statistically significantly on the basis of depending on the respondents gender, age, academic qualification, computer skills and Google Drive use frequency.

It is a valuable study since it and adds knowledge to existing literature and has implications for practice.

The findings might be helpful for cloud support teams including Google Drive as they can notice the demographic and other differences among users' perceived usability of Google Drive and can enhance certain features of usability which leads attributes to increase its usage among users.

The study highlights our findings, including the confirmation of phase stability through XRD analysis, the characterization of optical properties revealing high absorption and conductivity and the analysis of mechanical stability through elastic constants. Additionally, we present detailed results on the band gap, EELS analysis and the suitability of SrZrO3 perovskite oxides for next-generation optoelectronic devices.

Cubic SrZrO₃ perovskite oxides were designed within the framework of density functional theory (DFT) via the CASTEP code under varying stress conditions (0–100 GPa), aiming to explore the key properties for diverse applications. The phase stability was confirmed by XRD analysis. From 0 to 40 GPa, there is an increase in the band gap from 3.330 to 3.615 eV, while it narrows from 3.493 to 3.155 eV beyond 60 GPa. The optical characteristics revealed high absorption, superior conductivity and a lower loss function. Significantly, the elastic constants (C₁₁, C₁₂ and C₄₄) satisfy the Born-stability criterion, ensuring the mechanical stability of the compound. Additionally, the Poisson’s ratio, Pugh ratio (B/G), Frantsevich ratio, Cauchy pressure (P_C) and anisotropy factor ensured both ductile and anisotropic characteristics. Higher values of Young’s modulus and shear modulus signify a superior ability to withstand longitudinal stresses. In the EELS analysis, distinctive energy-loss peaks resulting from absorption and emission correlated with diverse electronic transitions and energy levels associated with Sr, Zr and O atoms are used to probe the precise exploration of the electronic and optical characteristics of materials with a high degree of accuracy. Based on these findings, the designed SrZrO₃ perovskite oxides are particularly suitable for applications in various optoelectronic devices.

CASTEP codes were utilized to design the cubic SrZrO₃ perovskite under varying stress conditions ranging from 0 to 100 GPa. The phase stability was confirmed through XRD analysis. A distinctive trend in the band gap was observed: an increase from 3.330 eV to 3.615 eV as the stress increased from 0 to 40 GPa and a decrease from 3.493 to 3.155 above 60 GPa. A higher absorption and conductivity and a lower loss function were found for the optical properties. The mechanical stability was ensured by elastic constants (C₁₁, C₁₂, and C₄₄) satisfying the Born-stability criteria. Additionally, the Poisson’s ratio, Pugh’s ratio (B/G), Frantsevich ratio, Cauchy pressure (P_C) and anisotropy factor were used to verify the ductility and anisotropy of the materials. Higher values of Young’s modulus and shear modulus indicate a superior ability to withstand longitudinal stresses. EELS analysis revealed distinctive energy-loss peaks associated with Sr, Zr and O atoms, enabling precise exploration of the electronic and optical characteristics with a high degree of accuracy. As expected, the designed SrZrO₃ perovskite oxides exhibit favorable properties, making them particularly suitable for next-generation optoelectronic devices.

In this study, we utilized DFT within the CASTEP code framework to investigate the properties of cubic SrZrO₃ perovskite oxides under varying stress conditions ranging from 0 to 100 GPa. Our research aimed to explore the key properties of SrZrO₃ for diverse applications, particularly in optoelectronic devices.

This research aims to analyses the structural model of customers’ intention towards reputable and accountable Islamic finance, explained through Meta-Analysis Structural Equation Modelling (MASEM) with the Theory of Planned Behaviour approach and extended variables.

This study used MASEM to examine the factors systematically influencing behavioural intentions within Islamic finance. By synthesising 89 existing studies, the study identified key variables and their relationships, providing a comprehensive understanding of the underlying mechanisms. A rigorous methodology involving article selection, data extraction and statistical analysis enabled the development of a robust conceptual framework.

This study underscores the significant impact of subjective norms and perceived behavioural control on the intention to adopt Islamic finance, mediated by customer attitude. Religiosity, customer awareness and knowledge influence the intention to adopt Islamic finance products, with the Islamic financial institution's reputation and customer attitude serving as mediating variables.

This research novelty examines Islamic finance accounting, reporting and financial accountability, primarily focusing on customers’ perceived intentions towards Islamic financial practices.

Present work deals with the partial substitution of cement by waste demolished concrete powder (WDP) for reducing the carbon footprints of concrete.

Control specimens and the specimens with 20% WDP as fractional substitute of cement were prepared. The waste powder was thermally activated at 825 °C prior to its use in the mix. The prepared specimens were evaluated in terms of density, workability, mechanical strength, Ultrasonic pulse velocity (UPV) and rebound hammer (RH).

The results showed that with the substitution, the workability of the mix increased, while the density decreased. A decrement within a 20% limit was found in compressive strength. The UPV and RH results were closely linked to the other results as mentioned above.

The study deals with only M15 concrete and the substitution level of only 20% as a baseline.

The concrete containing 20% WDP is lightweight and more workable. Moreover, its strength at 28 days is 14 MPa, only 1 MPa lesser than the characteristic strength.

The WDP can be recycled and the dumping in landfills can be reduced. This is an important effort towards the decarbonation of concrete.

Previous literature indicates that the WDP has been frequently used as a partial replacement of aggregates. However, some traces of secondary hydration were also reported. This work considers the effect of partial substitution of cement by the WDP.

This article provides a systematic literature review on financial inclusion, offering a comprehensive overview of research publications. It also develops a conceptual framework to outline future research objectives, enhancing understanding and identifying key areas for further investigation.

The data extraction concentrates on facts and figures about financial inclusion from 2005 to 2024. Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), the study reviews and synthesizes insights from 115 pertinent articles published in 77 high-ranked journals, indexed across three academic databases: Scopus, Web of Science (WoS) and the Australian Business Deans Council (ABDC).

Previous research on financial inclusion demonstrates that out of 115 articles, 50 were published between 2020 and 2024 and 43 between 2015 and 2019. This indicates the increasing trend of research on financial inclusion. Another interesting point is that researchers mostly use regression techniques to analyze the relationship between variables. Notably, reviewing the selected literature is valuable for researchers and practitioners interested in financial inclusion. It synthesizes the existing knowledge on the topic, identifies research gaps and suggests a conceptual framework to direct future studies.

This unique study contributes original value to the financial inclusion literature through a systematic literature review. By synthesizing existing knowledge and identifying research gaps, it presents a novel framework that offers new perspectives and highlights areas for future research, advancing the understanding of financial inclusion.

This study aims to examine the link between tax avoidance, corporate governance and narrative disclosure tone using a sample of public companies in Pakistan.

Data for 125 companies listed on the Pakistan Stock Exchange (PSX) are collected over 10 years from 2011 to 2020. Sentiment analysis is conducted to determine the disclosure tone, and regression analysis is used to test the association between the variables.

This paper finds that firms that engage in tax avoidance tend to use a more positive disclosure tone and are more likely to engage in impression management. Moreover, promoting sound governance through board independence and gender diversity is associated with a less positive disclosure tone. However, firms with more family board members and higher foreign ownership are more likely to use a more positive disclosure tone.

Regulators can use this information to develop better guidelines to protect investors and ensure faithful disclosures to address both positive and negative news.

The study contributes to the literature by examining corporate tax avoidance as a determinant of narrative disclosure tone, a relationship that has not been widely explored. Moreover, as most disclosure tone research has been conducted in developed countries, this paper provides valuable evidence from a developing country.