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The purpose of this review is to conduct a bibliometric analysis of financial fraud exploiting the elderly by mapping its evolution, identifying major metrics and discussing directions for future research.

A bibliometric analysis was conducted, based on 434 articles retrieved from the Web of Science that represent the academic literature on the topic from 1995 to the first quarter of 2024. This paper analyses the antecedents of financial fraud exploiting the elderly, the publication trends and the most prolific countries, institutions, journals, research areas and authors. Bibliometric analyses based on co-citation and co-words explore the intellectual structure of the topic. A bibliographic coupling analysis reveals the hottest research trends in this field.

A significant increase in the number of publications in recent years shows the importance gained by this research stream. The bibliometric analysis identifies four clusters throughout the literature: differentiation of types of elder abuse; protection of the elderly from fraud; cognitive and decision-making capacity in ageing; and factors influencing fraud victimization of the eldest. The most recent research lines identified through bibliographic coupling focused on the contextual and personal antecedents of financial exploitation of the elderly, as well as the possible impact of interventions. Several key research gaps and additional suggestions for further studies, as well as action lines for the financial authorities and economic agents, are outlined.

This paper contributes to knowledge about financial fraud exploiting the elderly synthesizing the existing literature, stressing that the banking industry has to deal with such financial fraud in the context of a growing relevance of the silver economy.

The agricultural sector has experienced a transformative impact through the adoption of digital technologies, particularly mobile applications designed for farmers. This study investigates the factors influencing smallholder farmers' willingness to adopt digital application tools in Ogun State, Nigeria, focusing on the IITA herbicide calculator and Akilimo mobile applications.

Data were gathered from 572 smallholder farmers participating in the Zero Hunger project. This research contributes to the limited empirical evidence in Nigeria concerning farmers' willingness to adopt digital application tools. The study analyzes the effects of education, training, access to internet services, smartphone ownership, willingness to use paid applications, awareness of application tools and the cost of digital tools on farmers' willingness to adopt. Gender differentials in willingness to adopt were also explored.

The results indicate positive and statistically significant effects of education, training, internet access, smartphone ownership, willingness to use paid applications, awareness of application tools and the cost of digital tools on farmers' willingness to adopt. However, female farmers exhibited a lower willingness to adopt digital application tools.

Policymakers are urged to create supportive policies promoting basic formal education and provide effective extension services to enhance farmers' training. Additionally, efforts should be made to reduce the cost of digital applications and improve internet accessibility in rural areas. Encouraging female farmers to adopt advanced agricultural technologies is essential. Stakeholders are advised to raise awareness of digital application tools to expedite the adoption of agricultural technologies in the country.

This study will be helpful for the government to determine the state’s readiness for digital agriculture, it will help technology developers and agricultural technology startups to understand the factors determining farmers willingness to adopt digital application tools.

This study offers insights into the readiness of Ogun State, Nigeria, for digital agriculture. It provides valuable information for technology developers and agricultural startups to understand the determinants of farmers' willingness to adopt digital application tools, contributing to the advancement of the agricultural technology landscape.

In the course of worldwide COVID-19, the phenomenon of corporate social responsibility (CSR) gained more importance and publicity. Many organizations made a significant contribution in dealing with the crisis situation and even increased their spending on the welfare activities. This study aims to evaluate the attitude of community, especially young generation, towards the CSR undertaken by the organization during the pandemic period.

Descriptive research design has been employed using purposive sampling for data collection through a structured questionnaire. A sample of 550 was taken, and pilot survey was conducted among 100 respondents before administering it at full scale. A model has been proposed and tested by using structural equation modelling in AMOS.

The results of the study show that compulsory provisions of CSR have enhanced the trust of community and made the organizations more responsive towards philanthropic, legal, ethical and economic responsibility. The respondents were found to be aware about the welfare activities carried out by the organizations and developed a positive attitude towards them.

First, the study is limited to examining the attitude of community towards CSR, especially young generation. Second, it is difficult to say whether outcomes of this study can be generalized for such other potential global crisis. Third, the study is based on the Carroll’s “CSR Pyramid” framework when other such frameworks and approaches could be available to analyse the impact of COVID-19-related CSR initiatives. Last, this study has been conducted only in the state of Maharashtra, and results may not be applicable to other states as well other countries.

The findings of the study may help the organizations to plan their activities in line with the amendments made time to time. This shall also help the regulating agencies to monitor and catch the wrongdoers and take appropriate action. Findings of such studies, based on public opinion, can also help the governments to make further amendments, time to time, in related acts. It can also be said that with the involvement of public/society, more transparency can be brought in the functioning of the organizations, especially in the context of CSR.

Earlier, most of the organizations were falsely recording the CSR expenditure in their balance sheets without actually spending it, but the amendment in act has made it compulsory for the organizations to follow it honestly. The pandemic period gave an opportunity to the society to evaluate the organizations on these parameters and to make their opinion about them in real time. Therefore, it is concluded that pandemic has created awareness in the society and significantly influenced their attitude about CSR activities. This shall also help the organizations feel a pressure in future while planning and implementing the activities under CSR.

The results of the study show contribution of the corporate towards social welfare during pandemic. The results would help the policymakers to monitor the execution of practices more closely and organizations to execute their strategies in a more effective manner.

This study aims to conduct a comprehensive literature review to examine the relationship between corporate governance characteristics and firms’ engagement in environmental, social and governance (ESG) activities. The review focuses specifically on academic papers published in ranked accounting and finance journals.

The analysis combines a structured literature review with citation analysis, topic modeling using a machine learning (ML) approach and a manual review of selected articles published between 2000 and 2021.

This paper contributes to corporate governance and ESG literature by conducting an in-depth review, offering a comprehensive analysis of the existing findings and identifying future research directions. From the reviewed literature, this paper proposes the following thematic areas: board characteristics, ownership structure and their impact on a company’s engagement in ESG activities; CEO characteristics and their influence on a company’s involvement in ESG activities; corporate governance and ESG as sources for transparency and legitimacy; internal and external assurance of a company’s involvement in ESG activities; and gender diversity and a company’s involvement in ESG activities.

The study provides a comprehensive understanding of corporate governance and ESG literature. The innovative combination of methods, including ML and manual techniques, enhances the ability to identify key research topics and uncover research directions in the field. Moving forward, this paper suggests several promising directions for future research, including examining the influence of emerging technologies on ESG reporting and assessing the impact of regulatory changes and context on the link between corporate governance and firms’ involvement in ESG practices.

This study investigates the impact of audit reports’ readability on informational efficiency within the Tehran Stock Exchange (TSE), emphasizing challenges in an emerging market context characterized by voluntary IFRS adoption and the absence of Big 4 audit firms.

By utilizing hand-collected data from TSE-listed companies, covering 1,097 firm-year observations from 2012 to 2023, readability is assessed using three well-established indexes (Fog, Flesch–Kincaid and Simple Measure of Gobbledygook). Informational efficiency is evaluated by analyzing how stock prices align with a random walk pattern, with additional control variables including governance factors, auditor characteristics and firm-specific indicators to enhance model robustness.

The findings indicate a positive association between audit report readability and informational efficiency, suggesting that clearer and more readable audit reports help reduce information asymmetry. Control variables such as board independence and auditor tenure showed significant impacts, supporting the conclusion that governance and auditor-specific factors enhanced informational efficiency. Agency and institutional theories are used to contextualize these findings, especially within TSE’s unique regulatory environment. The study addresses endogeneity with firm fixed effects and sample selection bias through Heckman’s two-stage procedure. The absence of Big 4 auditors in Iran prompted controls for auditor size effects, supporting our findings across different audit market segments.

Limitations include potential omitted variable bias and challenges in generalizing findings beyond the TSE. Despite applying firm fixed effects and Heckman’s two-stage procedure to control for endogeneity, some residual biases may remain.

For regulators, auditors and investors, these findings underscore the value of promoting readability in audit reports to improve informational efficiency, particularly in emerging markets with evolving regulatory standards.

By focusing on audit report readability within an emerging market lacking Big 4 presence, this study offers unique insights into how readability can foster transparency and investor confidence in regions with distinct market dynamics.

This study investigates the relationship between the Chief Executive Officer's (CEO) overconfidence and financial reporting complexity in Iran, a context characterized by weak corporate governance and heightened managerial discretion.

The sample consists of 1,445 firm-year observations from 2010 to 2021. CEO overconfidence (CEOOC) is evaluated using an investment-based index, specifically capital expenditures. Financial reporting complexity (Complexity) is measured through textual features, particularly three readability measures (Fog, SMOG and ARI) extracted from annual financial statements. The ordinary least squares (OLS) regression is employed to test the research hypothesis.

Results suggest that CEOOC is positively related to Complexity, leading to reduced readability. Additionally, robustness analyses demonstrate that the relationship between CEOOC and Complexity is more distinct and significant for firms with lower profitability than those with higher profitability. This implies that overconfident CEOs in underperforming firms tend to increase complexity. Also, firms with better financial performance present a more positive tone in their annual financial statements, reflecting their superior performance. The findings remain robust to alternative measures of CEOOC and Complexity and are consistent after accounting for endogeneity issues using firm fixed-effects, propensity score matching (PSM), entropy balancing approach and instrumental variables method.

This study adds to the literature by delving into the effect of CEOs' overconfidence on financial reporting complexity, a facet not thoroughly investigated in prior studies. The paper pioneers the use of textual analysis techniques on Persian texts, marking a unique approach in financial reporting and a first for the Persian language. However, due to the inherent challenges of text mining and feature extraction, the results should be approached with caution.

The insights from this study can guide investors in understanding the potential repercussions of CEOOC on financial reporting complexity. This will assist them in making informed investment decisions and monitoring the financial reporting practices of their invested companies. Policymakers and regulators can also reference this research when formulating policies to enhance financial reporting quality and ensure capital market transparency. The innovative application of textual analysis in this study might spur further research in other languages and contexts.

This research stands as the inaugural study to explore the relationship between CEOs' overconfidence and financial reporting complexity in both developed and developing capital markets. It thereby broadens the extant literature to include diverse capital market environments.

This paper aims to systematically review the existing studies on the relationship of Sharī'ah governance (SG), as represented by the Sharī'ah supervisory board (SSB), with firm performance of Islamic banks (IBs), to suggest opportunities for future research in this field.

By adopting a systematic literature review, 21 empirical and theoretical papers published in Scopus concerning the relationship between SSB and performance of IBs were selected for review and analysis.

In light of the existing research studies' limitations, this paper suggests that the effect of SSB on IBs' performance still requires more empirical analyses using alternative analytical methods, alternative measures, and different periods (during crisis and non-crisis). Besides that, these studies should take into account the differences across jurisdictions in their SG models, the degree of agencies' intervention in SG practices, the control over cross-memberships of scholars, and the differences across IBs in the position of SSB in the organization structure.

The analysis undertaken in this paper would address the literature gaps on the effect of SSB on IBs' performance as this study serves as a guide for the researchers, academicians, and interested researchers from Islamic international autonomous non-for-profit organizations, e.g. AAOIFI and IFSB in research related to this important area. Importantly, the findings of this study would support regulators and related authorities across jurisdictions with suggestions on improving the current SG practices.

This paper presents a critical review of the existing research on SSB and IB performance and suggests new variables, measurements, analytical methods, and new issues for researchers in this area. Thus, it identifies the literature gap that still needs further empirical investigation and a suitable way to close it.

This study investigates the barriers to adopting green human resource management (GHRM) under uncertain conditions by integrating the resource-based view (RBV) and stakeholder theory.

A board of experts, which consisted of 28 practitioners and two academics, was invited to participate in the research. The fuzzy Delphi and fuzzy decision-making trials and evaluation laboratory were utilized to achieve the study's objectives.

The findings indicate that barriers encompass 14 criteria and five attributes. Among the 14 criteria, the banking industry's lack of green culture, lack of trust in green benefits, employee's capacity to change, lack of support from top management and absence of a comprehensive plan to implement GHRM are significant barriers. The attributes are management, human resources, organizational, regulatory and customer barriers.

Implementing GHRM in Indonesian banking necessitates practical policies and gradual adaptation strategies. Companies should establish standard operating procedures, reward systems and periodic habit changes to embed green practices effectively.

This study is among the first to employ stakeholder theory and the RBV in examining the barriers to green human resources adoption in the banking industry.

This research analyzes the impact of “Environmental, Social, and Governance” (ESG) practices on Indian banks’ performances with respect to market and operational performance.

This research examines 28 Indian banks (12 public sector and 16 private sector) from 2021 to 2023, using multiple regression models and a robust generalized least square (GLS) estimation. The models include Tobin’s Q (TQ) and Return on Assets (ROA) as dependent variables, while current and lagged ESG performance scores (sourced from Refinitive database) constitute the main independent variables. Additionally, five control variables specific to banks and the COVID-19 pandemic are also incorporated into the analysis.

The study reveals that ESG practices have a time sensitive impact, meaning that the current year ESG activities have a substantial influence in driving financial performance of Indian banks than past year ESG activities. The benefits derive from past year ESG activities tend to diminish over time. The findings reinforce the necessity for banks to maintain dynamic and evolving ESG framework to remain competitive. Additionally, it is also found that private banks show greater initiative in implementing ESG practices than public banks.

This study offers noteworthy inputs for academicians, banks, regulators and other stakeholders. Additionally, this research broadens the understanding of sustainable banking practices in Indian domain across different time horizons, offering an initial assessment of how ESG transparency affects bank performance during the post-mandatory ESG disclosure phase.

This research investigates the time-sensitive impacts of ESG-centric practices (considering current and lagged effect) on bank performance, undertaken after the implementation of the Reserve Bank of India’s (RBI) 2020 circular relating to mandatory ESG disclosure for the Indian commercial banks.