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This study aims to propose a cloud platform architecture considering information sharing based on blockchain to realize the security and convenience of enterprise information sharing in the automotive supply chain.

A bilateral matching model considering enterprises information contribution stimulates information sharing and improves the efficiency and quality of supply and demand matching. Three smart contracts are used to complete the information sharing process and match supply and demand in the automotive supply chain.

The system is tested on the local Ganache private chain, and the decentralized web page is designed based on the architecture prototype.

Solve the problem of information island in automobile supply chain.

With emerging technologies rapidly changing work processes, it is important to understand the skills and characteristics project managers (PMs) need to effectively manage projects in the digital era. This study determines the underlying competencies needed for digitalization among PMs in the construction industry. The study also identified the most significant competencies needed by PMs in the era of digitalization.

The methodology adopted for the research study was quantitative. It was founded on a thorough review of pertinent literature, which went through a pilot survey study from six project management experts in the construction industry. Based on the comment and feedback, a questionnaire survey was developed and distributed to participants through a convenience sampling technique. The data retrieved were from 100 professional PMs out of 130 questionnaires distributed in the Ghanaian construction industry. Data collected were analyzed using fuzzy synthetic evaluation (FSE).

Based on FSE, the three competency parameters (knowledge, skills, personal characteristics) generated significant indices indicating that all three competencies are significant among construction PMs in the digitalization era. Under the knowledge competency parameter, six sub-competencies comprising a total of 12 variables were identified. For skills, seven sub-competencies consisting of 23 variables were identified. Regarding personal attributes, six sub-competencies with 17 variables were highlighted. Under knowledge, technical knowledge was found to be the most important with an index of 4.212. For skills, leadership skills were rated highest with an index of 4.240. Regarding personal attributes, social or interpersonal skills were deemed most critical with an index of 4.199.

The results provide guidance to both industry and academic stakeholders. For PMs and their employers, the study highlights priority areas for competency development and training related to the era of digitalization. It also informs educational institutions on how to structure project management curricula to best prepare students for jobs of the future. This study gives more insight into the competencies that need more attention for PMs in the digitalization era. As a result, firms that adopt the identified competency will benefit from implementing digitalization in project delivery.

This study makes an original contribution as one of the first to empirically investigate the competencies required of construction PMs in the construction industry in the digitalization era. By focusing on the developing country context of Ghana, the study extends knowledge to an under-researched region and market. It provides a foundation for future comparative research across diverse global contexts.

The present study aims to investigate factors influencing Gen-Z consumers' “green food purchase intention” and “healthy lifestyle”. Guided by the attribution theory, “perceived usefulness of green food”, “food safety concerns” (internal attributes), “perceived threat of environmental problems” and “green peer influence” (external attributes) are considered the predictors of “attitude towards green food”, which eventually lead to a healthy lifestyle and green food purchase intention. Besides, “fear of pandemic recurrence” and “greenwash” are tested as moderators.

The Structural Equation Modelling-Partial Least Squares (PLS-SEM) technique was employed for the model testing. An online questionnaire survey was conducted among Gen-Z Chinese adults, which yielded 556 complete, valid responses.

The findings indicate that “consumers' attitudes towards green food” are positively influenced by “perceived threat of environmental problems”, “perceived usefulness of green food”, “concerns about food safety”, and the influence of “green peers”. In addition, results revealed that “attitude toward green food” exerts a positive effect on “healthy lifestyle” and “green food purchase intention”. The study supports the moderating role of “perceived greenwash” in the relationship between “attitude” and “intention to purchase green food”. However, there was no evidence to support the moderating effect of “fear of pandemic recurrence” in relation to a “healthy lifestyle”.

This study is a pioneer in utilizing the attribution theory to predict the drivers of a “healthy lifestyle” and the “intention to purchase green foods”. Furthermore, this study predicted the moderating influence of “fear of pandemic recurrence” on the relationship between attitude and “healthy lifestyle”, a link that has not been tested in previous research. Furthermore, it introduces a novel examination of the moderating effect of “perceived greenwash” on the relationship between “attitudes” and “purchase intentions”.

The purpose of this study is to illustrate that Reformism dominates much of Arab thought, and it has continued to be a major source of inspiration for contemporary Islamic philosophy. Thereafter, it shows that Amin Elkholy was a pioneer of reformism whose innovative thinking led Abd-el-Jabaar Elrefa’I and others to recognize him as the first hermeneuticist in the history of Islam.

The research traces Islamic Reformism's rise and development, evaluates its status in the map of modern Arab/Islamic thought and determines its main figures until arriving at Amin Elkholy. Then, it shows that through evolutionism and a comprehensive evolutionistic approach, Elkholy undertook renewal in Islamic reformism as a multidimensional innovation. So, the interaction between traditional renovation and Western evolutionism produced a highly fruitful philosophy of innovation and progress.

First, Islamic Reformism contains potential for continuous advancement and development. Second, Amin Elkholy has introduced a model of Islamic Reformism and achieved the situation of authenticity/modernization in a way that seems very compatible with our postmodernism era and postmodernist philosophy.

The research framework has been Modern Arab Thought and Contemporary Islamic Philosophy since the beginning of the 19th Century. The approach entails some future expectations.

The approach entails some future expectations and suggests topics for further research.

To the best of the author’s knowledge, it is the first time to notice some compatibility between Islamic Reformism and postmodernism.

Prior research has shown that implementing International Financial Reporting Standards (IFRS) increases foreign direct investments at the macroeconomic (country) level. This study aims to demonstrate that the implementation of mandatory adoption of IFRS positively influences foreign shareholdings at the company level in Saudi Arabia.

The fixed effects regression model is used to estimate the impact of the adoption of IFRS on foreign ownership in a panel data set for Saudi Arabia over the period 2010 through 2021.

This study finds that IFRS adoption reduces information asymmetry and increases comparability, which attracts foreign investors. It also finds that firms with high foreign ownership have greater capital expenditures post-IFRS adoption, suggesting that foreign investors encourage firms to align their interests with those of shareholders and make more long-term investments. This paper demonstrates that firms increased their long-term investments and garnered greater free cash flows after adopting IFRS. Finally, this paper observes a positive association between IFRS employment and market liquidity.

To the best of the authors’ knowledge, this is the first research to reveal that, following the compulsory adoption of IFRS, foreign shareholdings have a favorable effect on corporate investments (capital expenditures and property, plant and equipment) at the micro (firm) level. It has been motivated by the assertion that a lack of portfolio investments results primarily from an asymmetry of information, which can be mitigated by providing high quality comparable financial information based on IFRS.

This study aims to review the results of relevant studies to shed light on social trust-building in different contexts and the factors that affect it in disaster risk management.

This systematic review was conducted using the Preferred Reporting Items for Systematic reviews and Meta-Analyses model. The study keywords were searched for in PubMed, Scopus and Web of Science databases on August 2021. The inclusion criteria were English-written articles published in social trust and disaster relief efforts. Exclusion criteria were lack of access to the full text and article types such as nonoriginal articles.

Out of 1,359 articles found, 17 articles were included in the final analysis using four general categories: six articles on the role of local government in trust-building (local governments), five articles on the role of social media in trust-building (social media), four articles on the role of social capital in trust-building (social capital) and two articles on the importance of community participation in trust-building (community participation).

Understanding the role of social trust and the factors which influence it will help the development of community-based disaster risk management. Therefore, disaster management organizations and other relief agencies should take the findings of this study into account, as they can help guide policymaking and the adoption of strategies to improve public trust and participation in comprehensive disaster risk management. Further studies recommended understanding people’s experiences and perceptions of social trust, relief and disaster preparedness.

This study aims to analyze both technical efficiency and allocative efficiency per input within the banking sector, focusing on the interplay among Islamic banks, conventional banks and conventional banks offering Islamic Banking Services (CBIBS). It also investigates the impact of competition on these efficiencies.

Using data from 37 Islamic banks, 38 CBIBS and 126 conventional banks across 14 countries in the MENA region and Southeast Asia over the period 2002–2022, the authors applied a stochastic frontier production model with first-order conditions, a two-step system generalized method of moments estimator and the Tobit model for robustness checks.

The findings indicate that Islamic banks demonstrate the highest technical efficiency, whereas CBIBS exhibit the lowest. Despite this, Islamic banks encounter significant challenges in allocative inefficiency, particularly in managing financial capital, which adversely affects their cost efficiency. Interestingly, competition enhances the allocative efficiency of financial capital in conventional banks and CBIBS but diminishes it in Islamic banks. Furthermore, control variables show varied impacts on efficiencies across different banking categories.

These findings emphasize the need for collaboration between regulators and researchers to develop an efficiency measurement method that integrates financial, ethical and social aspects. It also highlights the importance of aligning banking with ethical financing practices and innovating products that optimize resource allocation, thereby enhancing both financial and ethical performance.

To the best of the authors’ knowledge, this paper is the first to analyze the allocative efficiency per input for the three categories of banks: Islamic, conventional and CBIBS, while highlighting the variety of competition effects.

This study aims to investigate factors that drive or deter audit firms (AFs) from disclosing audit quality (AQ) information to stakeholders in Iran. Furthermore, information items that should be contained in their disclosures are examined.

The study followed an interpretive approach. In this regard, 21 semi-structured and face-to-face interviews were conducted to explore the viewpoints of audit partners and investment managers. Interviewees were selected by snowball sampling method. The transcripts of audio records were prepared, and a thematic perspective was applied to evaluate transcriptions.

Participants’ interpretations indicate that certain factors, such as signaling to stakeholders, active audit committees and investor demand, promote transparency among Iranian AFs. Nonetheless, this inclination is deterred by some concerns, including poor AQ, lack of financial resources, lack of legal enforcement, fear of raising stakeholders’ expectations, inactive professional associations and contextual factors which should be addressed. Interviewees believe five items should be contained in AFs’ disclosures to enhance transparency.

This study contributes to recognizing factors explaining AFs’ behavior in the context of an Islamic country. Furthermore, the type of disclosure that should be contained can provide good insight for standard setters or oversight bodies.

The semi-structured interviews shed light on the contextual factors that influence transparency within the accountancy profession, either enabling or hindering it. Additionally, it is crucial to consider each country’s unique characteristics when determining the disclosure items in transparency reports.

This study aims to investigate the relationship between corporate governance characteristics and the financial performance of both Islamic and conventional banks in the context of an emerging market, i.e. Malaysia.

This study includes 300 bank-year observations from Islamic and conventional banks over the period 2010–2021. The dynamic panel model (generalized method of moments [GMM]) was considered the primary estimation model that solves simultaneity, endogeneity and omitted variable problems as most governance variables are endogenous by nature. Hence, static models are considered biased after conducting the DWH test of endogeneity, and considering dynamic panel GMM is valid proven by Sargan and Hensen and first-order (ARI) and second-order (ARII) tests.

Based on the regression results, the authors discovered that board size, female participation in the board and director remuneration have a significant positive impact on bank performance, whereas board meetings have a significant negative impact. Furthermore, the board governance structure of commercial banks is found to be more passive than that of Islamic banks.

The study’s findings added a new dimension to governance research, which could be a valuable source of knowledge for policymakers, investors and regulators looking to improve existing governance mechanisms for better performance of conventional and Islamic banks.

The goal of this study is to add to the existing literature by focusing on the impact of female board participation and other board governance mechanisms in both conventional and Islamic banks on bank performance.

This paper investigates the impact of microfinance on poverty gap which is the shortfall in income or consumption expenditures below $1.90, $3.20 and $5.50 per day. The paper’s primary goal is to investigate how microloans have impacted the severity of poverty and influenced the cost of poverty eradication in Latin America, empirically evaluate these effects and offer appropriate policy recommendations.

This paper used panel data for 13 Latin American countries from world bank spanning the period 2001–2019 and Fully Modified Ordinary Least Squares model for heterogeneous cointegrated panels. This study used Gross Loan Portfolio per active borrowers, gross domestic product per capita, Gini index, Inflation and Unemployment rate as independent variables and poverty gaps as dependent variables.

Poverty gaps narrow as the loan per borrower increases, and the degree of effect differs with the poverty line, with the magnitude increasing as the poverty line falls, underscoring microloans as an effective tool in closing poverty gaps and lowering the cost of poverty eradication. Growth of GDP per capita is helpful reducing the poverty gap, especially for the less poor of the poor. Inflation and unemployment have no to little impact on the severe poverty gaps, but they start to matter when the poverty line is $5.5 per day. Finally, income distribution inequality widens the poverty gap regardless of the poverty line used.

This study suggests several implications. For example, Latin American nations need to embrace tangible policies that encourage economic growth while reducing inequalities in income distribution to effectively eradicate poverty. More supportive environment is necessary to increase the effectiveness of microfinance operations, particularly for the poorest populations. Microfinance institutions need to set less stringent conditions for loan accessibility and repayment schedules that are commensurate with different levels of poverty. Finally, strengthening microfinance as a strategic policy to gradually close poverty gaps and reduce the cost of poverty eradication.