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This study aims to investigate the relationship between related party transactions (RPTs), specifically sales and purchases, and financial distress. It also explores the moderating role of various corporate governance mechanisms and audit-firm characteristics in this relationship.

This study spans the period before and during the COVID-19 pandemic and uses a logistic regression model focusing on an eight-year noncylindrical panel data set, covering a sample of Omani listed companies from 2014 to 2021.

The empirical findings reveal a contrasting relationship between RPT sales and financial distress: a significant negative relationship in the postpandemic period, and a positive relationship in the prepandemic period. Conversely, RPT purchases exhibit a consistently significant positive relationship across all periods. The presence of a Big Four audit-firm and audit delay are notable moderating variables associated with audit-firm attributes. Additionally, the board’s review of RPT transactions, size, meetings and independence are significant moderator variables pertaining to corporate governance.

This study provides empirical evidence to inform regulators of the efficiency and opportunistic aspects of RPTs in relation to financial distress. The study’s findings offer valuable guidance to managers by suggesting ways to reinforce corporate governance practices and strengthen audit mechanisms to counteract the negative consequences of RPTs.

To the best of the author’s knowledge, this study is the first to explore the direct relationship between both RPT sales and purchases and financial distress while also examining the moderating effect of corporate governance and audit attributes. This comprehensive approach distinguishes itself from its unique contributions to the field.

As a result of COVID-19 outbreak, the rapid digital transformation has drastically changed the way we work as individuals as well as the organisations. Our constant engagement online has become a natural phenomenon. Whenever we go online, we leave a trail of digital data behind us either actively or passively. For a common customer, employee or even an employer, issues regarding data protection and data security are challenging. For instance, who owns the Digital Footprint Data? Do the employees have the skills to protect customers' data online? How are small and medium enterprises (SMEs) handling the ethical issues around digital footprints? These are some primary questions SMEs are currently facing in the transition of digital transformation. These questions have profound ethical implications for SMEs' digital footprints during the COVID-19 outbreak and beyond, which have been explored further in this study.

There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.

Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al., 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not, particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership's political performance management.

Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.

The findings of this paper suggest that any plan to improve a nation's budget transparency should consider the links between budgeting, performance management and the culture of those that run them.

The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.

This study aims to perform the surface treatment of synthetic α-Fe₂O₃ red iron oxide pigment with hydrolysate 3-aminopropyl silane (A) and colloidal silica (CS) and investigate the effects of surface-treated pigment on the styrene acrylic (SA) emulsion and polyurethane (PU) dispersion.

For this purpose, firstly red iron oxide particles were modified with A and CS separately in an aqueous medium. After isolation of the modified iron oxide were characterized by Fourier transform infrared spectroscopy (FTIR), X-ray photoelectron spectroscopy (XPS) and scanning electron microscopy with energy dispersive spectroscopy (SEM-EDS). Moreover, the degree of the dispersion stability of the modified pigment in coatings with SA emulsion and PU dispersion was investigated by using an oscillation rheometer. Loss (G''), storage (G') modulus, loss factor [tan(δ)] and yield stress (τ⁰) values were determined by performing amplitude and frequency sweep tests.

The τ⁰ in SA coatings decreases with the amount of used A and increases with the amount of used CS. The τ⁰ decreases as the amount of used A and CS in PU coatings increases. The use of CS on red iron oxide pigments causes storage modulus to increase in SA coatings at low angular frequencies, while it causes a decrease in PU coatings.

To the best of the authors’ knowledge, for the first time, the suspended state of the iron oxide hybrid pigment formed with CS in the coating was investigated rheologically in this study.

Globalisation has benefitted both developed and emerging markets. However, few recent studies have pointed out that globalisation has failed to deliver promising results. This research aims to examine the impact of globalisation on different performance aspects of an emerging market like India.

We examined the impact of globalisation on different performance aspects of a country at the national, industry and firm levels. We have defined the performance dimensions for country-level analysis as GDP and unemployment. We have defined the performance dimensions as profitability for industry and firm-level analysis. The effects of globalisation on the critical economic performance aspects in the Indian setting are covered in the first part. In the second part, we used the panel regression approach to evaluate the impact of overseas revenue on the employability and profitability of select Indian auto firms. We have chosen the auto industry for industry analysis because of its extensive integration with other production fields. In the third section, we discussed how globalisation has improved the profitability of two Indian car companies.

This study finds that globalisation has benefitted nearly every aspect of the Indian economy's performance. India has gained from national, industry and firm globalisation.

This study is the first of its kind to examine the impact of globalisation on a country's performance across different levels, including national, industry and firm levels. We have studied the Indian context to develop a theory that globalisation still benefits emerging markets.

This study aims to examine the effect of political conditions on the relationship between corporate governance and firm performance in two sub-Saharan African (SSA) countries, Ghana and Kenya.

This study used a panel data methodology, examining data from a sample of 72 companies (Ghana: 25 and Kenya: 47) from 2018 to 2022. This study used panel quantile regression and the Huber M-estimation robust least squares regression methods.

The research reported that larger boards, diversity and ownership concentration do not affect business performance while board independence improves corporate success in both countries. The findings about chief executive officer (CEO) duality were mixed. In Ghana, CEO duality has a positive effect on firm performance, but in Kenya, the study finds that CEO duality hurts firms’ performance. The results found that higher levels of institutional ownership decreased firm performance in both countries. The research found that Ghana’s political environment had a greater impact on corporate governance and business performance nexus than Kenya’s.

The research is limited to Ghana and Kenya. This study emphasises the necessity for governments in both countries to maintain a stable political environment, implement policies that encourage economic and policy continuity and reduce political uncertainty to improve business conditions.

This study emphasises the necessity for governments in both countries to maintain a stable political environment, implement policies that encourage economic and policy continuity, and reduce political uncertainty to improve business conditions.

To the best of the authors’ knowledge, this study is unique because it is the first in SSA to address a research gap by investigating a comparative analysis of the relationship between corporate governance, political environments and firm performance in two distinct countries with different political situations.

This systematic review aims to comprehensively explore the existing literature on the use of corporate communication within the realm of social media.

A total of 136 peer-reviewed journal articles are explored and analysed using both performance and bibliometric analysis.

This review identifies five main findings: (1) trends in corporate social media research that highlight the growth trajectory of research on social media use for corporate disclosure, (2) geographical coverage of studies indicating the concentration of research in certain regions, such as the USA, followed by China and the UK, with notable gaps in others, such as developing countries, (3) theoretical frameworks employed demonstrate that various theoretical frameworks are utilized, although a significant portion of the studies do not specify any theoretical underpinning, (4) social media platforms studied, confirming Twitter to be the most studied channel followed by Facebook and (5) thematic analysis of articles on disclosure type that categorized the articles using bibliometric analysis into five themes of disclosure: general disclosure, corporate social responsibility-related information, financial information, CEO announcements and strategic news communication. A subsequent cross-theme analysis classifies disclosure determinants and consequences of corporate social media usage.

Through a comprehensive and systematic analysis of existing research, this review offers novel insights into the current state of corporate communication on social media. It consolidates current knowledge, highlights under-explored areas in the existing literature and proposes new directions and potential avenues for future research.

The boundary layer flow of immiscible fluids plays a crucial role across various industries, influencing advancements in industrial processes, environmental systems, healthcare and more. This study explores the thermally radiative boundary layer flow of a shear-driven Ree–Eyring fluid over a nanofluid. The investigation offers valuable insights into the intricate dynamics and heat transfer behavior that arise when a nanofluid, affected by thermal radiation, interacts with a non-Newtonian Ree–Eyring fluid. This analysis contributes to a deeper understanding of the complex interactions governing such systems, which is essential for enhancing efficiency and innovation in multiple applications.

The simulation investigates the convergence of boundary layers under varying shear strengths. A comparative analysis is conducted using γAl2O3 and Al₂O₃ nanoparticles, with water as the base fluid. The model’s numerical outcomes are derived using the bvp4c method through the application of appropriate similarity transformations. The resulting numerical data are then used to produce graphical representations, offering valuable insights into the influence of key parameters on flow behavior and patterns.

The temperature of the Al₂O₃ nanoparticles is always higher than the γAl2O3 nanoparticles, and hence, Al₂O₃ nanoparticles become more significant in the cooling process then γAl2O3 nanoparticles. It is also observed that the fluid velocity for both regions is enhanced by increasing values of the Ree–Eyring fluid parameter.

The results stated are original and new with the thermal radiative boundary layer flow of two immiscible Ree–Eyring fluid and Al₂O₃/γAl2O3 nanofluid.

Grounded in the stakeholder theory and signaling theory, this study aims to broaden the research agenda on environmental, social and governance (ESG) investing by uncovering public sentiments and key themes using Twitter data spanning from 2009 to 2022.

Using various machine learning models for text tonality analysis and topic modeling, this research scrutinizes 1,842,985 Twitter texts to extract prevalent ESG investing trends and gauge their sentiment.

Gibbs Sampling Dirichlet Multinomial Mixture emerges as the optimal topic modeling method, unveiling significant topics such as “Physical risk of climate change,” “Employee Health, Safety and well-being” and “Water management and Scarcity.” RoBERTa, an attention-based model, outperforms other machine learning models in sentiment analysis, revealing a predominantly positive shift in public sentiment toward ESG investing over the past five years.

This study establishes a framework for sentiment analysis and topic modeling on alternative data, offering a foundation for future research. Prospective studies can enhance insights by incorporating data from additional social media platforms like LinkedIn and Facebook.

Leveraging unstructured data on ESG from platforms like Twitter provides a novel avenue to capture company-related information, supplementing traditional self-reported sustainability disclosures. This approach opens new possibilities for understanding a company’s ESG standing.

By shedding light on public perceptions of ESG investing, this research uncovers influential factors that often elude traditional corporate reporting. The findings empower both investors and the general public, aiding managers in refining ESG and management strategies.

This study marks a groundbreaking contribution to scholarly exploration, to the best of the authors’ knowledge, by being the first to analyze unstructured Twitter data in the context of ESG investing, offering unique insights and advancing the understanding of this emerging field.

This paper aims to develop a conceptual framework informed by a literature review. This framework aims to deepen and broaden the understanding of the relationship between corporate governance mechanisms and non-financial reporting (NFR) through qualitative research approaches.

A review of corporate governance and NFR literature and existing research frameworks leads to the development of a conceptual framework to encourage future qualitative accounting research on the corporate governance mechanisms for NFR.

Few studies consider the complex interrelationships between NFR and corporate governance mechanisms. Quantitative studies using secondary data sources dominate accounting research on the topic. Of the small number of qualitative studies, many are theoretical and offer little new knowledge about the effectiveness of corporate governance mechanisms in practice. The research framework, developed from a literature review and consideration of multiple qualitative approaches, proposes numerous avenues for future research.

This paper is based on a scoping review of the literature using peer-reviewed journal papers. Other researchers may have identified additional literature for inclusion, including grey literature.

More qualitative research into NFR and corporate governance mechanisms may help to guide practitioners seeking to incorporate sustainability into their governance practices.

The critical relationship between NRF and corporate governance is under-explored in research yet has significant consequences for organisations pursuing sustainability.

The authors develop a conceptual framework for qualitative accounting research on NFR and corporate governance, addressing key outstanding questions in this area and considering different theoretical perspectives when approaching this critical topic. Although there is scope for further research in general in this promising area, including quantitative reviews and discursive studies, qualitative research would be of particular value. The authors also outline multiple directions for nurturing academic debate.