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The purpose of this paper is to investigate the relationship between cash holdings, investment opportunities and financial constraint with audit fees in Iran.

In order to collect data, all manufacturing companies listed on the Tehran Stock Exchange are used to test the hypotheses during 2008–2015. Panel data and combined data regression model were used for data analysis. Tests were performed using R statistical software.

The results obtained from the statistical analysis of research hypotheses indicated that there is a significant relationship between cash holdings and audit fees. Furthermore, the relationship between cash holdings, financial constraints and audit fees was significant. In addition, there was no significant relationship between cash holdings, investment opportunities and audit fees.

The current study employed a unique topic in terms of a developing country, and the results may give strength to other developing nations.

This study aims to assess and decompose the sustainable development using the 17 sustainable development goals (SDGs) in Iran in 2018, for proposing agenda-setting of public policy.

It ranks the SDGs not only in Iran but also in the region and the world to reveal the synergetic effects.

Based on the results, subaltern-populace generally suffers from the hegemonic domination of ruling elite-bourgeois, lack of strong institutions, heterogeneous policy networks and lack of advocacy role of non-governmental organizations, due to no transparency, issues in law or no rule of law, no stringent regulation, rent, suppression and Mafia, all leading to corruption and injustice.

To stop the loop of corruption-injustice, Iran should homogenize the structure of the policy network. Furthermore, the failed SDGs of the three-geographic analysis are the same in a character; all of them propose SDG 3, good health and well-being as a serious failed goal.

In this regard, strong evidence is the pandemic Coronavirus, COVID 19 since 2019, due to its highly-disastrous consequences in early 2020 where the public policymakers could not adopt policies promptly in the glob, particularly in Iran.

In Iran, in addition to this, the malfunction of health is rooted in “subjective well-being” and “traffic deaths,” respectively. Concerning the transportations system in Iran, it is underscored that it is damaging the sustainable development from all the three pillars of sustainable development including, economic, social and environmental.

The mobile payment system has changed payment patterns and has the potential to improve people’s quality of life and increase the bank’s efficiency. In return, the risks and trust factors inevitably led to increased challenges and become a major concern in the adoption of mobile payment service. Yet, little is known about how risk and trust factors can affect the adoption of mobile payment. Hence, this paper aims to come into contact to solve these issues in the context.

A comprehensive research model that reflects the customer satisfaction and loyalty to the adoption of mobile payment services is developed and empirically tested using exploratory and confirmatory factor analysis and structural equation modeling.

Findings reveal that the perceived risk has a significant negative impact on perceived trust and customer satisfaction. Perceived trust is the most important variable in building customer satisfaction, and customer satisfaction is the reasonable predictor of customer loyalty. In addition, gender differences moderate the adoption of the mobile payment service.

The results of the study hold several implications for scholars in the field of technology adoption on financial transactions and offer valuable managerial insights to design their mobile payment adoption strategies to pursue greater acceptance and diffusion of this new payment system.

The study aims to ascertain whether educational and social support for entrepreneurs significantly affects university students’ intentions to become successful entrepreneurs. This study examines the mediating role of the Theory of Planned Behavior (TPB) variables (e.g. entrepreneurial personal attitude, subjective norms and entrepreneurial perceived behavioral control) and entrepreneurial self-efficacy in encouraging young entrepreneurs.

An online survey with a structured questionnaire collected data from different university students in Bangladesh; subsequently, it was analyzed through the structural equation model.

The results suggested that educational support has a direct positive relationship with the three variables of TPB. Moreover, the findings indicated that social support positively influences the variables of TPB, entrepreneurial self-efficacy and entrepreneurial intentions. The variables of TPB and entrepreneurial self-efficacy were found to have a significant direct impact on entrepreneurial intentions and also exhibited favorable mediating effects of educational and social support on entrepreneurial intentions.

First, the study is only generalized to some sectors of entrepreneurship activities because the researchers used samples from university students across Bangladesh. Second, the implicit limitation of survey-based research is that respondents need to know more ways of understanding the questionnaires accurately, and some participants need to be taught how to answer the question items.

The main practical implication for the relationship between entrepreneurial intentions and educational support involves different entrepreneurial educational programs, which give rise to attitude, behavior, self-efficacy and intentions and enhance the student's awareness of advancing a successful entrepreneurial career.

This study demonstrated that universities and social communities should promote the improvement of innovative thoughts for entrepreneurs and offer essential information about entrepreneurship.

Because entrepreneurial educational support is a crucial factor in entrepreneurial intentions, universities need to develop a practical education system that can help improve the skills required to start new ventures. The results will improve a new route to developing students’ entrepreneurial intentions using the variables of TPB and entrepreneurial self-efficacy. Subsequently, these research findings will help to achieve governmental goals and increase the number of startups in the future.

This study aims to examine the relationships between personal (emotional intelligence, Dark Triad (DT), core self-evaluation and burnout) and situational variables (organizational justice) and organizational citizenship behavior (OCB) (supervisor report) and counterproductive work behavior (CWB) (self-report).

In total, 680 questionnaires were distributed to teachers in 20 Arab elementary schools in Northern Israel. Usable questionnaires were returned by 509 teachers (75%). The questionnaires covered emotional intelligence, DT, core self-evaluation, organizational justice, burnout, CWB and demographic characteristics. Their principals filled out questionnaires on the teachers’ in-role performance and OCB.

Results showed that CWB was mostly related to higher levels of psychopathy, lower levels of emotional intelligence (ability to use emotions) and higher levels of burnout (emotional exhaustion). OCB was related to higher levels of procedural justice, lower levels of burnout and higher levels of emotional intelligence.

Organizations should consider ways to reduce burnout, which may reduce CWB and increase perceptions of justice, thereby promoting OCB.

Two novel aspects are noteworthy. First, this study simultaneously examines both CWB and OCB to clarify the similarities and differences between them. Second, few studies have examined the correlates of CWB and OCB in Arab culture.

The purpose of this paper is to investigate the relationship between board gender equality and environmental, social and governance (ESG) performance in the European banking sector. The study examines whether and how the presence of women on the board of directors (BoD) influences ESG dimensions.

The authors analyzed a sample of 72 European Union banks for the period 2015–2021 and developed an econometric model applying unbalanced panel data regression with firm fixed effects and controls per year. To test the research hypotheses, the authors considered gender equality in terms of female participation on the BoD and measured ESG dimensions by using the ESG score provided by Refinitiv.

The findings suggest a significant positive relationship between the number of women on BoD and the ESG performance of European banks only up to a certain threshold of female directors (at least three women). The study also explores how the proportion of women on BoD influences the individual ESG pillars. The results show that the percentage of female directors has a positive and statistically significant impact on the social dimension of the ESG framework.

The investigation is highly relevant to investors considering ESG issues in their decision-making process. The overall findings support policymakers and regulators on how to improve ESG performance through the design and the application of corporate governance (CG) mechanisms. From a managerial perspective, the study suggests that managers and CEOs should focus their efforts on establishing the right gender combination of directors on bank BoDs.

This paper offers an in-depth examination of the CG practices of banks, and it attempts to bridge the gap in prior literature on the determinants of ESG issues in the European banking industry. To the best of the authors’ knowledge, this study is the first that investigates the relationship between the representation of women on BoDs and the ESG dimensions measured by the Refinitiv Eikon score. The use of critical mass theory adds a fresh perspective to the literature on ESG in Europe since the influence of board gender diversity on ESG performance of the European banks is still unaccounted for. This study addresses this pressing research issue drawing on resource dependence, agency and legitimacy theories.