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This paper aims to answer whether board attributes affect corporate social responsibility disclosure quality (CSRDQ) and whether these findings are sensitive to CSRDQ measurement.

The authors use the content analysis method to measure CSRDQ in annual report narratives of 41 Mauritian-listed companies for 2008–2019. System-generalized method of moments is used to test research hypotheses.

The analysis shows that board attributes affect CSRDQ. It also shows that the impact of CSRDQ is sensitive to CSRDQ measurement.

This study informs stakeholders on the drivers of CSRDQ. Mauritius authorities could revise the corporate governance code to enhance CSRDQ, and the Stock Exchange of Mauritius could also provide regulations/guidance to listed companies to improve their CSRDQ.

This study brings new insights by viewing CSRDQ based on verifiability, as verifiable CSR reporting improves the fairness of information disclosed by management.

This study develops a theoretical model of consumption values regarding the technology adoption of mobile banking (m-banking) services, with the financial service sector as the empirical context. This study aims to evaluate whether consumption values influence trust and intention. Furthermore, the authors explore how the consumer type (i.e. urban vs rural) differs in consumption values regarding adopting m-banking services.

The data for this study were gathered from 246 responses collected from individuals living in a country with a developing market, using a survey instrument. The six study hypotheses were tested using partial least squares structural equation modeling.

The authors found support for effects from functional, epistemic and emotional value on intention. Functional and emotional value significantly influenced trust, while social and epistemic value did not. Social value was a significant moderator between functional value and intention. Consumers who were relatively unconcerned with social value were more motivated by functional value, while consumers who placed great emphasis on social value were motivated by epistemic value. Multigroup analysis showed that the effect from functional value on trust was stronger for urban than rural customers, while the effect from emotional value on trust was stronger for rural than urban customers.

Overall, functional value is the strongest predictor of trust and intention; therefore, bank managers are encouraged to promote m-banking services' functional value to increase trust and attract more users by promoting their companies' m-banking application. M-banking customers can also be classified based on the benefits in which they are most interested.

The study is one of the first attempts to demonstrate empirically how consumption values' dimensions drive m-banking use among different types of customers in a developing market context with a high m-banking penetration rate.

This study investigates the effect of corporate governance mechanisms and country-level factors on the extent of Internet Financial Reporting (IFR). We used a sample of 106 listed firms from five African countries. A financial reporting disclosure index was used to compute the aggregate IFR scores, which are made up of two components: content and presentation. Our results indicate that IFR relates to board size, firm size, country-level governance, economic development and index return. These results evidence the predominance of country-level factors over firm-specific factors in explaining the extent of IFR in Africa. It also shows that corporate governance mechanisms via board practices are insufficient to explain IFR in Africa. By further extending our analysis into the two components of IFR, we find that factors affecting the content and presentation dimensions are different. This study is among the first to investigate the extent of IFR in several African countries and adds to the existing evidence that has mainly focussed on firm-specific factors.

The purpose of this paper is to explore barriers, the mediating role of usability and the moderating effects of self-efficacy and perceived image on consumers’ attitudes toward use of mobile banking (MB) in Iran.

Based on the consumer data collected through a survey, structural equations modeling and path analysis were employed to test the research model.

The results revealed that “system compatibility” was found to be the main factor affecting users’ attitudes toward use of MB. “Resistance” showed a significant negative effect on both ease of use and usefulness. “Perceived usefulness” mediated the relationship between ease of use and users’ attitudes. At last, contrary to self-efficacy which showed no significant effect, perceived image moderated the relationships between usefulness and attitude.

The sample was only composed of MB users and non-users were not studied.

Past studies have seldom examined the role of individual drivers like self-efficacy and social drivers like perceived image as moderating variables in the context of developing countries.