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The purpose of this study is to provide quantitative information on the growth of Islamic finance literature. The study focused on publishing trends, countries producing research on Islamic finance, key authors, major contributing organizations, authorship patterns, keywords and articles with the highest citations.

Bibliometric analysis is applied to analyse the growth and publishing trends in Islamic finance literature. The Web of Science (WoS) database was used to extract bibliometric data covering the period 1939–2019 for Islamic finance literature.

The study finds that Islamic finance research has gained remarkable momentum in the literature. However, such growth is largely manifested in Malaysia because of a conducive atmosphere for this type of research. Interestingly, the study finds that the three most productive journals are located in the UK and Malaysia, while Professor M. Kabir Hassan from the University of New Orleans, the USA appears to head the list of authors with 23 publications on Islamic finance.

This study provides up-to-date literature on the current state of Islamic finance in the world; as a result, it supports the development of policies by the Islamic finance industry. The findings of the study also serve as a reference point for Islamic finance training and educational institutions.

Islamic finance is an emerging financial discipline; as such, there is a need for more awareness of this financial system in the world. Muslim-majority countries, especially Saudi Arabia, Turkey, Indonesia, the United Arab Emirates (UAE), Pakistan and Bahrain, have to include Islamic finance in their curriculum and establish research institutions and research journals. In addition, Arabic language journals should be indexed in WoS and/or Scopus to provide a high-quality publication platform. This study provides a more comprehensive bibliometric analysis on the growth of Islamic finance literature (1939–2019) in the WoS database; most of the prior studies have covered relatively few areas of focus and a lower range of years in some cases.

This study aims to examine and understand the impact of reverse logistics adoption on firms' digitalization and collaboration activities. Specifically, leveraging the knowledge-based view, this study examines how adopting sustainable logistic practices (reverse logistics) prepares firms to embrace digitalization and encourages them to collaborate with other organizations.

The study used longitudinal survey data from two waves (2017 and 2019) from the Mannheim Centre for European Economic Research. The authors used the negative binomial regression analyses to test the impact of reverse logistics adoption on the digitalization and inter-organizational collaboration dependent count variables.

The study's findings highlight the usefulness of reverse logistics in enabling digitalization and inter-organizational collaboration. The results show that the firms investing in sustainable supply chains will be better positioned to nurture digitalization and inter-organizational collaboration.

For resource-bound managers, this study provides an important insight into prioritizing activities by highlighting how reverse logistics can facilitate digitalization and collaboration. The study demonstrates that the knowledge generated by reverse logistics adoption can be an essential pillar and enabler toward achieving firms' digitalization and collaboration goals.

The study is among the first to examine the effect of reverse logistics adoption on firm activities that are not strictly associated with the circular economy (digitalization and collaboration). Utilizing the knowledge-based view, this study reports on the additional benefits of reverse logistics implementation previously not discussed in the literature.

The purpose of this study is to examine the dynamic relationship between intellectual capital (IC) and its components on financial performance of banks within the selected eight countries of Association of Southeast Asian Nations (ASEAN).

The study utilizes the balanced panel data of 37 publicly listed banks from eight leading ASEAN economies for the period of 2017–2021. In this sense, the authors applied the Ante Pulic's typology, i.e. value-added intellectual coefficient (VAIC™) to evaluate the efficiency of intangible and tangible assets. While, investigating the dynamic nature of relationship, the authors employed the generalized system method of moments because of its power to account for the problem of endogeneity and heteroscedasticity.

The results of the study demonstrate that banks in ASEAN countries shed a varied degree of a spotlight on VAIC™ and its components to create value. The findings revealed that structural capital efficiency is significantly associated with earning per share (EPS), return on assets (ROA) and return on equity (ROE), compared to human capital efficiency (HCE) and capital employed efficiency of ASEAN banks. These results endorse the importance of resource- and knowledge-based views of organizations to leverage the financial performance of banks. However, contrary to theoretical expectations, this study found no positive relationship between HCE with ROA and ROE. Whereas, the relationship of VAIC™ is positive and significant with EPS and ROE but it remains statistically very marginal.

There are some inherent limitations in this study that could be opportunities for future research. The current study uses the VAIC™ typology, but future researchers can use the modified value-added intellectual coefficient (MVAIC) or triangulation approach to enhance the validity and reliability of the study. Additionally, future research can investigate the similarities and differences among countries in terms of their cultural backgrounds and regulatory frameworks regarding the disclosure of intangibles. Furthermore, future research can increase the length and sample size of the study to enhance its generalizability.

The robust empirical findings extend the academic debate on IC by unveiling the dynamic nature of relationship between IC and financial performance in context of ASEAN banking sector. The findings provide plausible recommendations for policy makers (managers, regulators and stakeholders) to understand how to increase the IC efficiently, especially human capital as a source to evaluate the firms’ ability in determining value-added and financial performance. Further, findings of this study also suggest that how can policy makers get the benefit by investing more on structural capital as a valuable strategic source to guarantee the optimal performance returns.

Prior studies on IC have been country- and firm-specific, utilizing cross-sectional research designs. However, this research contributes to the limited literature by investigating the dynamic nature of the relationship between IC and financial performance of banks in the context of ASEAN countries using micro-panel data.

The purpose of this study is to investigate the interaction effect of commercial loans in between trade Credit, retain earning, and entrepreneurial small and medium enterprises (SMEs) performance.

In this research, the cross-sectional research design was used, and data were collected from 362 SMEs located in Pakistan by using a questionnaire. Correlation and regression analysis was adopted to establish the interaction effect of commercial loans in between trade credits, retain earning and entrepreneurial SMEs performance.

The results demonstrated that commercial loans, trade credit and retain earning have a positive relationship with entrepreneurial SMEs performance. The findings also confirmed the interaction effect of commercial loans in between retain earnings, trade credit and entrepreneurial SMEs performance.

The study examined the association and interaction effect of commercial loans in between retain earnings, trade credit and SMEs performance in the emerging state (Pakistan). So, this is the first time to study the relationship between these variables, which highly contributes to entrepreneurial SMEs literature.

The purpose of the current flow configurations is to bring to attention the thermophysical aspects of magnetohydrodynamics (MHD) Williamson nanofluid flow under the effects of Joule heating, nonlinear thermal radiation, variable thermal coefficient and activation energy past a rotating stretchable surface.

A mathematical model is examined to study the heat and mass transport analysis of steady MHD Williamson fluid flow past a rotating stretchable surface. Impact of activation energy with newly introduced variable diffusion coefficient at the mass equation is considered. The transport phenomenon is modeled by using highly nonlinear PDEs which are then reduced into dimensionless form by using similarity transformation. The resulting equations are then solved with the aid of fifth-order Fehlberg method.

The rotating fluid, heat and mass transport effects are analyzed for different values of parameters on velocity, energy and diffusion distributions. Parameters like the rotation parameter, Hartmann number and Weissenberg number control the flow field. In addition, the solar radiation, Joule heating, Prandtl number, thermal conductivity, concentration diffusion coefficient and activation energy control the temperature and concentration profiles inside the stretching surface. It can be analyzed that for higher values of thermal conductivity, Eckret number and solar radiation parameter the temperature profile increases, whereas opposite behavior is noticed for Prandtl number. Moreover, for increasing values of temperature difference parameter and thermal diffusion coefficient, the concentration profile shows reducing behavior.

This paper is useful for researchers working in mathematical and theoretical physics. Moreover, numerical results are very useful in industry and daily-use processes.

All those effluent streams having compromised characteristics pose negative effects on the environment either directly or indirectly. Health care facilities and hospitals also generate a large amount of effluent like other industries containing harmful and toxic pharmaceutical residual compounds due to uncontrolled use of drugs, besides others. The occurrence of antibiotic in the environment is of utmost concern due to development of resistant genes. These get mixed up with ground and surface water due to lack of proper treatment of hospital wastewater. The effect of pharmaceutical compounds on human society and ecosystem as a whole is quite obvious. There are no strict laws regarding discharge of hospital effluent in many countries. Contrary to this, the authors do not have appropriate treatment facilities and solution to solve day by day increasing complexity of this problem. Moreover, water discharged from different health facilities having variable concentration often gets mixed with municipal sewage, thus remains partially untreated even after passing from conventional treatment plants. The purpose of this paper is to highlight the occurrences and fate of such harmful compounds, need of proper effluent management system as well as conventionally adopted treatment technologies nowadays all around the globe. This mini-review would introduce the subject, the need of the study, the motivation for the study, aim, objectives of the research and methodology to be adopted for such a study.

Hospital effluents consisting of pathogens, fecal coliforms, Escherichia coli, etc, including phenols, detergents, toxic elements like cyanide and heavy metals such as copper (Cu), iron (Fe), gadolinium (Gd), nickel (Ni), platinum (Pt), among others are commonly detected nowadays. These unwanted compounds along with emerging pollutants are generally not being regulated before getting discharged caused and spread of diseases. Various chemical and biological characteristics of hospital effluents are assessed keeping in the view the threat posed to ecosystem. Several research studies have been done and few are ongoing to explore the different characteristics and compositions of these effluent streams in comparison so as to suggest the suitable conventional treatment techniques and ways to manage the problem. Several antibiotic groups such as ciprofloxacin, ofloxacin, sulfa pyridine, trimethoprim, metronidazole and their metabolites are reported in higher concentration in hospital effluent. The aquatic system also receives a high concentration of pharmaceutical residues more than 14,000 μg/L from treatment plants also and other surface water or even drinking water in Indian cities. Many rivers in southern parts of India receives treated water have detected high concentration drugs and its metabolites. As far as global constraints that need to be discussed, there are only selected pharmaceuticals compounds generally analyzed, issue regarding management and detection based on method of sampling, frequency of analysis and observation, spatial as well as temporal concentration of these concerned micropollutants, accuracy in detecting these compounds, reliability of results and predictions, prioritization and the method of treatment in use for such type of wastewater stream. The complexity of management and treatment as well need to be addressed with following issues at priority: composition and characterization of effluent, compatible and efficient treatment technology that needs to be adopted and the environment risk posed by them. The problem of drugs and its residues was not seen to be reported in latter part of 20th century, but it might be reported locally in some part of globe. This paper covers some aspect about the disposal and regulatory standard around the world toward hospital effluent discharge, its managements and treatment technologies that are adopted and best suitable nowadays various industries and monitoring the efficiencies of existing treatment systems. This mini-review would introduce the subject, the need, the motivation and objectives of the study and methodology can be adopted for such a study.

The compiled review gives a complete view about the types of antibiotics used in different health care facilities, their residue formation, occurrences in different ecosystems, types of regulations or laws available in different counties related to disposal, different type of treatment technologies, innovative combined treatment schemes and future action needed to tackle such type of effluent after its generation. The thesis also highlights the use of certain innovative materials use for the treatment like nanoparticles. It also discusses about the residues impact on the human health as well as their bioaccumulative nature. If the authors relate the past to the current scenario of pharmaceutical compounds (PhACs) in the environment, the authors will certainly notice that many diseases are nowadays not curable by simple previously prescribed Ab. Many research projects have been done in European countries that have shown the risk of such residues like Pills, Sibell, Poseidon, No pills, Neptune, Knappe, Endetech, etc. In the previous section, it was mentioned that there are no stringent laws for hospital wastewater and in many countries, they are mixed with domestic wastewater. Many difficulties are there with this research due to complex analysis, detection of targeted Ab, affecting waterbodies rate of flow, nature of treatment varies with season to season. The way nature is being degraded and harmful effect are being imposed, it is important to take immediate and decisive steps in this area. Wastewater treatment plants (WWTPs) serves as a nursery for antibiotic-resistant systems, hence monitoring with great attention is also needed. Many trials with different treatment process, in combination, were considered. Many countries are paying great attention to this topic by considering the severity of the risk involved in it.

Previous studies by several scientists show that the pharmaceutical residues in the discharged effluent displayed direct toxic effects, and sometimes, detrimental effects in the mixture were also observed. The discharge of untreated effluent from hospitals and pharmaceuticals and personal care products in the natural ecosystem poses a significant threat to human beings. The pharmaceuticals, like antibiotics, in the aquatic environment, accelerate the development of the antibiotic-resistant genes in bacteria, which causes fatal health risks to animals and human beings. Others, like analgesics, are known to affect development in fishes. They also degrade the water quality and may lead to DNA damage, toxicity in lower organisms like daphnia and have the potential to bioaccumulate. A few commonly used nanoadsorbents for water and wastewater treatment along with their specific properties can also be used. The main advantages of them are high adsorption capacity and superior efficiency, their high reusability, synthesis at room temperatures, super magnetism, quantum confinement effect as well as eco-toxicity. This review will focus on the applicability of different nanoscale materials and their uses in treating wastewater polluted by organic and inorganic compounds, heavy metals, bacteria and viruses. Moreover, the use of various nanoadsorbents and nano-based filtration membranes is also examined.

A number of different pharmaceutical residues derived from various activities like production facilities, domestic use and hospitals have been reported earlier to be present in groundwater, effluents and rivers, they include antibiotics, psycho-actives, analgesics, illicit drugs, antihistamine, etc. In past few years environmental scientists are more concerned toward the effluents generated from medical care facilities, community health centers and hospitals. Various chemical and biological characteristics of hospital effluents have been assessed keeping in the view the common threats pose by them to the entire ecosystem. In this study, seven multispecialty hospitals with nonidentical pretreatment were selected for three aspects i.e. conventional wastewater characteristics, high priority pharmaceuticals and microbial analyses. The present work is to evaluate efficacy of advanced wastewater treatment methods with regard to removal of these three aspects from hospital effluents before discharge into a sewage treatment plant (STP). Based on test results, two out of seven treatment technologies, i.e. MBR and CW effectively reducing conventional parameters and pharmaceuticals from secondary and tertiary treatments except regeneration of microbes were observed in tertiary level by these two treatments.

This review has aimed to identify the emerging contaminants, including pharmaceutical residues, highly consumed chemicals that are present in the hospital effluent, along with their physicochemical and biological characteristics. In this, the main objective was to review the occurrences and fate of common drugs and antibiotics present in effluents from hospital wastewaters. As far as global constraints that need to be discussed, there are only selected pharmaceuticals compounds generally analyzed, issue regarding management and detection based on method of sampling, frequency of analysis and observation, spatial as well as temporal concentration of these concerned micropollutants, accuracy in detecting these compounds, reliability of results and predictions, prioritization and the method of treatment in use for such type of wastewater stream are among the major issues (Akter et al., 2012; Ashfaq et al., 2016; García-Mateos et al., 2015; Liu et al., 2014; Mubedi et al., 2013; Prabhasankar et al., 2016; Sun et al., 2016; Suriyanon et al., 2015; Wang et al., 2016; Wen et al., 2004). This paper covers some aspect about the disposal and regulatory standard around the world toward hospital effluent discharge, its managements and treatment technologies that are adopted and best suitable nowadays.

This study many multispecialty hospitals with nonidentical pretreatment were selected for three aspects i.e. conventional wastewater characteristics high priority pharmaceuticals and microbial analyses. The present work is to evaluate efficacy of advanced wastewater treatment methods with regard to removal of these three aspects from hospital effluents before discharge into an STP. Based on test results, two out of different treatment effectively reducing conventional parameters and pharmaceuticals from secondary and tertiary treatments except regeneration of microbes were observed in the tertiary level by these two treatments were studies followed by ozonation and ultraviolet-ray treatment.

This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.

The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.

The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.

This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.

The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.

This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.

To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.

The purpose of this systematic literature review (SLR) is to examine the theoretical landscape of knowledge hiding (KH) research, identifies prevailing theories, the different ways KH is understood within these theories and the underlying assumptions that shape these views. Based on this, ideas for further research are derived to advance the theoretical basis of KH studies.

Using a theory-based SLR, the authors analysed 170 scientific papers from Scopus and Web of Science. This involved thematic analysis to categorise theories frequently applied in KH research and a detailed examination to link core assumptions to these theoretical perspectives.

The analysis revealed a reliance on 86 distinct theories, with a notable emphasis on social exchange theory and conservation of resources theory. KH is predominantly conceptualised as a negative, objective, reactive and relational behaviour rooted in social reciprocity and resource conservation. The review uncovers the multifaceted nature of KH, challenging the field to incorporate broader theoretical views that encompass positive aspects, subjective experiences, strategic intentions and non-relational determinants of KH.

To the best of the authors’ knowledge, this is the first study to systematically map and analyse the theoretical underpinnings of KH research. It offers a unique contribution by categorising the diverse theories applied in KH studies and explicitly linking these theories to their inherent assumptions about KH. This approach provides a comprehensive overview that not only identifies gaps in the current research landscape but also proposes alternative theoretical perspectives for exploring KH, thereby setting a new direction for future studies in this field.

Stakeholders' uncertainty about firms' value drives their urge to get information, as well as managerial disclosure choices. In this study, the authors examine whether and how an important source of uncertainty – the recent COVID-19 pandemic's effect on corporate social responsibility (CSR) disclosure – is beyond managerial and stakeholders' control.

The authors develop a novel construct for daily CSR disclosure by employing computer-aided text analysis (CATA) on the press releases issued by 125 New Zealand Stock Exchange (NZX) listed from 28 February 2020 to 31 December 2020. To capture COVID-19 intensity, the authors use the growth rate of the population-adjusted cumulative sum of confirmed cases in New Zealand on a specific day. To examine the association between the COVID-19 outbreak and companies' CSR disclosure, the authors employed ordinary least squares (OLS) regression by clustering standard error at the firm level.

The authors find a one standard deviation increase in the COVID-19 outbreak leads to a 28% increase in such disclosures. These results remained robust to a series of sensitivity tests and continue to hold after accounting for potential endogeneity concerns. In the channel analysis, the study demonstrates that the positive relationship between COVID-19 and CSR disclosure is more pronounced in the presence of a well-structured board (i.e. a large, more independent board and with a higher proportion of women on it). In further analysis, the authors find the documented relationship varies over the pandemic's life cycle and is moderated by government stringency response, peer CSR pressure and media coverage.

This paper is the first study that contributes to the scant literature examining the impact of the COVID-19 outbreak on CSR disclosure. Prior research either investigates the relationship of the CSR-stock return during the COVID-19 market crisis or examines the relationship between corporate characteristics including the quality of financial information and the reactions of stock returns during COVID-19. The authors extend such studies by providing empirical evidence that managers respond to COVID-19 by increasing CSR disclosure.