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This study examine the response of liquidity of Bitcoin and Ethereum to the Russia-Ukraine war in an event study context and investigate whether the war had a transitory or a permanent effect on cryptocurrency liquidity.

A event study was applied to hourly transactions on Bitcoin and Ethereum cryptocurrencies from 1/02/2022 to 31/03/2022. This is period is subdivided in two sample periods to capture transitory and permanent effects. The transitory effect is investigated over a window spanning -20 and +20 days. For a more extended post-event period, a linear regression model was applied to analyze the effects of other factors on the liquidity risk of BTC and ETH.

The findings reveal a significant but temporary impact of the Russia–Ukraine war on the liquidity of Bitcoin and Ethereum. Liquidity levels have increased within the first two days around the event day and then returned to the pre-event level after that. However, the response of BTC and ETH cryptocurrencies' liquidities to the Russian invasion of Ukraine is not uniform.

This is the first paper that assesses the liquidity level of two major cryptocurrencies (Bitcoin and Ethereum) in response to an extreme event: the Russia–Ukraine war. The hypothesis is that trading in the cryptocurrency market will increase due to market participants' goal of evading regulatory sanctions. Furthermore, market participants may also take advantage of cryptocurrencies' popularity as safe-haven assets.

The chapter examines and challenges the assumed necessity of a linkage between remembered series of exchanges, amicable social relations, and prestige found in the work of Marcel Mauss and many subsequent theorists of reciprocity and gift exchange.

The chapter uses the nearly 500 year history of the giving and taking of the Koh-i-noor Diamond by rulers of South and Central Asia, commencing with Babur, the first Mughal emperor, and ending with Queen Victoria, which includes some gift giving and much taking by force, to explore what happens when only two of the three elements Mauss assumed central to understanding gift exchange are present.

Based on a review of the historical material, the chapter demonstrates that though historical narratives or memories of exchanges were central to enhancing the prestige of the parties to the exchange and the diamond itself, that process could and did occur in the absence of any on-going amicable social relations, including in situations in which exchange or transfer of the diamond were coerced and nothing was given in return to the dispossessed former owner of the gem.

By suggesting an alternative configuration of the factors necessary for the association of exchange and prestige, the chapter provides the opportunity to reconsider assumptions common in the literature on gift exchange and further enhance our understanding of this central element of social theory.

This study explores the diversity and compatibility of leadership in a local context. It aims to understand the interface between traditional and democratic leadership in local governance.

Following a qualitative approach, the researchers collected data through unstructured interviews and utilised thematic analysis for data interpretation.

The study demonstrated that the emergence of democratic local leadership has not supplanted traditional leaders but rather gained legitimacy and effectiveness by collaborating with them. This study illustrated how traditional and modern democratic leadership can coexist and effectively manage community affairs.

The study emphasises the potential for traditional leaders to take part in local governance activities, offering a practical tool to improve the effectiveness of local governance. Its findings also underscore the need for collaborative governance to deal with local issues.

This research study contributes to the literature on collaborative governance at the local level. It helps us understand the different types of leaders and their collective efforts in meeting local challenges. It is the first study of its kind in South Asia.

Despite Bangladesh’s continued attempts, gender disparity in the workplace has long been a concern, and progress has been slow. Studies conducted earlier indicate that working women in Bangladesh experience an unwelcoming work environment, leading to unequal pay and limited opportunities for their career growth. Academic literature focuses little on the connection between gender and the physical work environment. This chapter focuses on the connection between the masculinist culture of organizations, how work is carried out, and workplaces are set up, illuminating the crucial role played by the built environment in maintaining gender equality. Infrastructure, spatial design, safety measures, amenities, and the biased culture often influence the obstacles to women’s long-term success in the workplace. This chapter investigates and comprehends the constraints female employees encounter in Bangladesh during their work by scrutinizing the influence of the physical space and the biased socio-psychological environment. As women’s long-term professional progress depends on how these elements are interrelated, improving the environment is the first step toward a fairer and more empowered work environment. A qualitative approach has been used in this study. Seventy-eight Bangladeshi graduate, working women have participated in this research. The results show that, regardless of efforts, the environment in Bangladeshi workplaces is inhospitable, directly affecting women’s careers. Building a welcoming workspace accommodating all genders is crucial for creating gender parity and promoting long-term professional growth. Therefore, this research suggests that the government should capitalize on successful efforts and investigate alternative techniques to improve this issue.

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions for future research. The in-depth analysis was performed with the use of the data analysis tool available in the Scopus databases. The study initially reviewed 145 papers and in particular 35 papers were analysed. Fifteen articles (43%) were published in seven journals including International Journal of Accounting, Critical Perspectives on Accounting, Advances in Accounting, International Journal of Accounting and Information Management, Asian Review of Accounting, Journal of Applied Accounting Research, and Asian Journal of Business and Accounting. Specifically, 89% citations were from 14 articles, but 9 (25%) articles were without any citations. Most of the studies focus on qualitative followed by quantitative, and very few studies were based on mixed methods. Researchers should focus on few areas for future research on IFRS implementation in developing countries including theory implications, policy prescriptions, and case of particular standard.

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. From the extensive structured review of literature from 106 articles, 23 related articles were analysed. The SCOPUS database tool was used to search the articles. Over the last three decades (188–2018), a total of 23 articles were published from 18 journals. Four journals contribute to 39% articles including Advances in Accounting (2), Critical Perspectives on Accounting (2), European Research Studies Journal (2), and International Journal of Accounting (3). In total, 22% of the articles had no citations. Most of the articles used Hofstede’s theory of culture and utilised quantitative data analysis. Interestingly, 48% of the articles did not apply any theory. The study calls for future research on comparative and regional and other theories to inform the policymakers on cultural implication on global IFRS implementation.

The purpose of this paper is to review the literature about oriental manuscript collections in India and provide an overview of the area.

A core set of literature on oriental manuscript collections in India was retrieved after doing a thorough literature search in different databases. Literature on various aspects of this topic was reviewed. The paper is organized based on various themes to make the study fruitful for various sections of society.

Oriental manuscripts are present in different research libraries, university libraries and public libraries in India but university libraries are leading others in preserving these manuscripts, with few exceptions. Manuscripts are available in different oriental languages but mostly in Sanskrit. Every religious sect in India has contributed immensely in collecting and preserving these manuscripts. The contribution of famous kings of Indian history is also enormous in this regard.

The review does not claim to be exhaustive, as most sources might have been skipped during the study for their non‐availability.

This paper provides a concise overview of manuscripts present in different Indian libraries and research institution/universities and provides a valuable entry point to the field of Indian manuscripts for research scholars, information scientists and other interested parties.

The emerging markets have been witnessing a remarkable revival of rotating savings and credit associations (ROSCAs) serving as alternative informal financing and investment platforms, also known as savings-based finance (SBF) in Turkey. The purpose of this study is to present the SBF model mathematically, analyse the performance of the SBF sector and propose a new Sharīʿah-compliant SBF model for the acquisition of durables.

The paper thoroughly reviews the concept and practice of ROSCA across the globe, mathematically models and empirically analyses the performance of Turkish SBF companies using a unique data set.

The study formulates a two-person SBF model and proposes a Mudarabah-Wakalah hybrid model with a new investment feature. It is found that the concept of ROSCA is being operationalized in 105 countries across the globe under different names with slight business model modifications. The research also reveals that the demand for financing of durables in Turkey significantly increased in recent years with the demand for housing is twice greater compared to vehicles. Most importantly, a strong significant inter- and intra-comovement is observed between these durables implying that the success of the sector in one segment has attracted the customers to other SBF products. It shows that the SBF institutions can effectively serve as the alternative financing houses for pooling savings and financing the durables, and they have strong potential to capture a larger financial market share in Turkey and even globally.

The study constructs mathematical models and proposes a new investment wing to an existing SBF wealth fund.

This study aims to investigate the usage behaviour associated with adopting the extensible business reporting language-based Malaysia business reporting system (MBRS). An extended technology acceptance model (TAM) was used, which was tested and examined using both the TAM and the diffusion of innovation theory (DIT).

The empirical results were obtained from 267 members of the Malaysian Institute of Accountants, who are responsible for preparing and filing company reports with the Companies Commission of Malaysia.

The findings show that user intention has a significant impact on MBRS usage behaviour. Perceived usefulness, perceived ease of use and cost have an impact on users’ intention to use, while attitude and compatibility have no impact. Only perceived ease of use has a significant impact on user attitude. For perceived usefulness, cost and compatibility are found to have a significant impact but not perceived ease of use.

To the best of the authors’ knowledge, this is the first study that integrates TAM and DIT to analyse MBRS usage behaviour.

This study explores the under-researched phenomenon of workplace bullying against women in male-dominated Pakistani society, highlighting its severe impacts and bridging the research gap on intersectional effects of gender and cultural dynamics in developing countries.

Using a mixed-method research approach, we conducted two-wave surveys with 308 female workers in Pakistan's educational and health sectors. Data analysis examined relationships between workplace bullying and job outcomes like productivity and satisfaction, complemented by insights from in-depth interviews with 18 female workers.

The study reveals that workplace bullying significantly undermines job productivity, increases emotional exhaustion mediated by job anxiety and decreases job satisfaction among female workers. Bullying persists due to weak institutions and inadequate law enforcement, with perceived social support found to be an insignificant moderator.

The study findings underscore the economic implications of workplace bullying, as it drives female workforce attrition, hindering economic development. The study recommends conflict resolution strategies, effective HR policies, national law enforcement and supportive social networks to combat bullying and create a conducive work environment.

This study aligns with the UN's SDG goals #5 (gender equality) and #8 (decent work and economic growth), addressing pertinent issues related to workplace bullying in pursuit of these global objectives.

This study represents a unique attempt to address the intersectional dynamics of gender and culture concerning workplace bullying in Pakistan.