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This study investigates the influence of corporate culture on financial reporting transparency within Iranian firms.

Leveraging a dataset of 1,480 firm-year observations from the Tehran Stock Exchange spanning from 2013 to 2022, the study employs text mining to quantify linguistic features of corporate culture and transparency, specifically readability and tone, within annual financial statements and Management Discussion and Analysis (MD&A) reports.

Our results confirm a positive and significant relationship between corporate culture and financial reporting transparency. The distinct dimensions of corporate culture — Creativity, Competition, Control, and Collaboration — each uniquely enhance financial transparency. Robustness tests including firm fixed-effects, entropy balancing, Generalized Method of Moments (GMM), and Propensity Score Matching (PSM) validate the profound influence of corporate culture on transparency. Additionally, our analysis shows that corporate culture significantly affects the disclosure of business, operational, and financial risks, with varying impacts across risk categories. Cross-sectional analysis further reveals how the impact of corporate culture on transparency varies significantly across different industries and firm sizes.

The study’s scope, while focused on Iran, opens avenues for comparative research in different cultural and regulatory environments. Its reliance on text mining could be complemented by qualitative methods to capture more nuanced linguistic subtleties.

Findings underscore the strategic importance of cultivating a transparent corporate culture for enhancing financial reporting practices and stakeholder trust, particularly in emerging economies with similar dynamics to Iran.

This research is pioneering in its quantitative analysis of the textual features of corporate culture and its impact on transparency within Iranian corporate reports, integrating foundational theoretical perspectives with empirical evidence.

The purpose of the study is to investigate the relationship between the big five personality traits and personal financial planning (PFP) by focusing on the mediating role of mental accounting among Indian service sector employees.

The present study used a data set comprising 649 valid responses obtained through the structured questionnaire that was specifically disseminated to employees working in the Indian service sector. Further, the study used a quantitative approach, partial least squares structural equation modeling, to examine the hypothesized relationship.

The study’s outcomes reveal that mental accounting completely mediates the relationship between conscientiousness and PFP. In addition, extraversion and neuroticism traits have directly influenced the PFP, but in the presence of mental accounting, these traits have partially influenced the PFP. Furthermore, the results suggest that agreeableness directly affects PFP, whereas openness does not demonstrate any significant influence.

The existing literature within the field of PFP has primarily focused on exploring various variables associated with mental accounting, such as monetary and time costs, mental budgeting process and tax liabilities. However, it has overlooked the potential mediating effect of mental accounting. This study bridges this gap by investigating the impact of mental accounting as a mediator in the relationship between personality traits and PFP. Moreover, recently, the Indian economy has undergone major overhauls especially due to enactment of Goods and Services Tax and the profound impact of COVID-19, leading to changes in financial behavior of individuals. Therefore, this study endeavors to shed light on the emerging dynamics within the PFP domain, particularly within the context of the newly accustomed economic circumstances in India.

This paper aims to investigate the effects of process parameters on parts produced through the material extrusion process to create a piping spacer suitable for oil and gas applications.

The two primary materials examined were Acrylonitrile Styrene Acrylate (ASA) and High-Impact Polystyrene (HIPS). Taguchi’s design of experiment methodology was used for the design of experiments. The effect of processing parameters fill density, layer thickness and printing orientation) on the output factors (maximum compressive strength and specific energy) was analyzed through analysis of variance. According to the application of the piping spacer, compression testing is deemed to be as per ASTM-D695 requirements. In addition to this, the optimum processing factors were identified through gray relational analysis (GRA) and response surface methodology (RSM).

ANOVA results indicate that fill density had the highest percentage contribution for ASA, with a percentage of 29.84%, followed by layer thickness (27.54%) and printing orientation (22.08%). However, for the HIPS material, density was the most influential element, with a contribution of 77.80%, followed by layer thickness at 16.77% and printing orientation at 4.39%. Optimization of the process parameters through GRA and RSM suggested the optimum parameters combination for ASA was 90° printing orientation, 0.09 mm layer thickness and 100% fill density, whereas HIPS had the same response except for the printing orientation, which was 0°, 0.09 mm layer thickness and 100% fill density.

This paper can serve as an aid in understanding the effect of printing orientation, layer thickness and fill density on the plyometric material extrusion process.

Over the past few decades, a large number of research studies have examined tourism. However, studies that examine halal tourism are still limited. Therefore, the purpose of this study is to conduct a bibliometric analysis related to halal tourism based on the results of empirical research studies that have been published.

The approach in this study uses a systematic literature review related to halal tourism as a reference in “Article Title, Abstract and Keywords” based on the Scopus database from 1997 to 2023. The analysis was conducted on January 8, 2023. The data that has been collected will be analyzed bibliometrically using VOSviewer.

The research findings show that research related to halal tourism is still relatively rare, especially in countries/locations where the majority of the population is non-Muslim. This can be seen from the majority of previous studies conducted in Muslim-majority countries/locations, such as Malaysia and Indonesia. Future research should be conducted in countries/locations where the majority of the population is non-Muslim.

This study relies on research in halal tourism literature in the Scopus database. Future studies can combine with the Web of Science database to expand generalization.

The results of this study include implications for managing and developing sustainable halal tourism in the future for practitioners.

The results of this study provide a strategic perspective to practitioners and society in general to find out how the concept of sustainable halal tourism development in the future is in accordance with Islamic sharia.

Research related to halal tourism is currently starting to develop in various countries, both with a majority Muslim and non-Muslim population. In addition, until now research related to halal tourism is still limited literature that discusses.

Islamic finance growth depends on factors that are crucial for fostering positive perceptions and increasing acceptance, particularly in Muslim countries. This study aims to investigate the influence of awareness, knowledge, religion and the advantages on perceptions of Shariah scholars toward Islamic banks in Pakistan and the mediating role of attitude.

The study collected data through a questionnaire from 200 Shariah scholars in Pakistan who have completed or are currently enrolled in Islamic banking and finance courses. It employed exploratory and confirmatory factor analyses using SPSS and AMOS software to analyze the data to evaluate measurement and structural models, ensuring the validity and reliability of the constructs and testing hypotheses to examine the relationships among factors and perception.

The study identified a significant influence of knowledge and attitude on perception, thus supporting H3 and H9. H2, H6 and H8 indicate an insignificant impact of awareness, religious motivation and advantage on perception. This highlights the need for Islamic banks to bridge academic and industry gaps, ensuring that their promotional efforts emphasize monitoring by Sharia committees. The research revealed significant impacts of factors on attitude, confirming H1, H3, H5 and H7. Importantly, attitude was found to play a pivotal role as a mediator between factors and Shariah scholars’ perceptions of Islamic banking in Pakistan.

By investigating the perspectives of Shariah scholars, this research seeks to provide insights into enhancing the understanding and development of Islamic banking practices within the context of Islamic principles and global financial landscapes.

This research contributes to the field by uniquely focusing on Shariah scholars’ perceptions of Islamic banking, addressing a significant gap in literature because little research has been conducted to address these issues from the Shariah scholars’ perspectives.

Vegan cosmetics are becoming popular among consumers as they are made without animal ingredients. This study aims to analyse the impact of religious beliefs and environmental concerns on consumer–brand relationships using the stimulus-organism-response theory in the vegan cosmetics category.

The primary data has been collected from 281 millennial respondents. The authors used Smart PLS (v.4.0.9.5) to analyse the data and test the proposed hypotheses.

The study findings suggest that Environmental concerns significantly impact attitudes compared to religious beliefs. The mediating role of attitude towards vegan cosmetics between religious beliefs, brand sacredness and mindful consumption was established. It may be because of the inter-variable relationship of religious beliefs-attitude-brand sacredness on the premise of S-O-R.

This revelation contributes significantly to the academic discourse on mindful consumption and holds pragmatic implications for businesses and policymakers aiming to effectively promote environmentally responsible choices among consumers. The findings enrich the past literature on vegan cosmetics, demonstrating that trusting religious belief is a salient determinant of consumers’ attitudes towards vegan cosmetics and mindful consumption. The findings also supported the applicability of stimulus-organism-response (SOR) in the domain of mindful consumption and consumer–brand relationships in the context of emerging markets.

Corporate Marketing is a strategy that focuses on brand image and a company's relationship with its customers. The core components of Corporate Marketing are Customer Engagement, Corporate Branding and Personalization. Corporate Marketing has seen a notable surge in the use of Artificial Intelligence (AI) in the last 10 years. The consequences of human–technology interactions on Corporate Marketing, especially when AI is involved, are multifaceted. AI is replacing humans with ‘thinking’ computer programmes and gradually pushing humans out of the intellectual realm. Rapid advancement in the field of AI has brought a threat to Personalisation and Marketing Employment, which is otherwise essential for effective Customer Engagement and Corporate Branding. Thus, it warrants an examination from the dual lenses of sustainability and susceptibility. The purpose of this study is primarily to shed light on AI's impact on Corporate Marketing. The study carefully draws attention on the possible drawbacks of AI-based technology, which have not received adequate considerations in Corporate Marketing literature. The study concludes that the sustainable and susceptible use of AI in Corporate Marketing depends on how industry players navigate ethical considerations, incorporate human oversight and ensure that AI-based technologies contribute positively towards Customer Engagement, Corporate Branding and Personalisation, addressing potential risks and concerns at the same time.

Logistics service provider (LSP) selection involves multiple criteria, alternatives and decision makers. Group decision-making involves vagueness and uncertainty. This paper aims to propose a novel fuzzy method for assessing and selecting agile, resilient and sustainable LSP, taking care of the inconsistency and uncertainty in subjective group ratings.

Eighteen agile, resilient, operational, economic, environmental and social sustainability criteria were identified from the literature and discussion with experts. Interval-valued Fermatean fuzzy (IVFF) sets are more flexible and accurate for handling complex uncertainty, impreciseness and inconsistency in group ratings. The IVFF PIvot Pairwise RElative Criteria Importance Assessment Simplified (IVFF-PIPRECIAS) and IVFF weighted aggregated sum product assessment (IVFF-WASPAS) methods are applied to determine criteria weights and LSP evaluation, respectively.

Collaboration and partnership, range of services, capacity flexibility, geographic coverage, cost of service and environmental safeguard are found to have a greater influence on the LSP selection, as per this study. The LSP (L3) with the highest score (0.949) is the best agile, resilient and sustainable LSP in the manufacturing industry.

Hybrid IVFF-based PIPRECIAS and WASPAS methods are proposed for the selection of agile, resilient and sustainable LSP in the manufacturing industry.

The model can help supply chain managers in the manufacturing industry to easily adopt the hybrid model for agile, resilient and sustainable LSP selection.

The paper also contributes to the social sustainability of logistics workers.

To the best of the authors’ knowledge, IVFF-PIPRECIAS and IVFF-WASPAS methods are applied for the first time to select the best agile, resilient and sustainable LSP in a developing economy context.

The purpose of this paper is to clarify the conceptual confusion in the extant literature about organizational agility and explore its role in different relationships in the context of digital transformation.

An integrative review of the relevant literature on agility was conducted. The literature on organizational agility and other variables in recent quantitative research was also examined to explore its role in different relationships.

Organizational agility is the ability to quickly respond and proactively embrace unanticipated changes in dynamic environments through effective resource reconfiguration and rapid decision-making. The role of organizational agility in achieving digital transformation has not been addressed from a holistic conceptual perspective. This paper addresses that gap and proposes that organizational agility is the underlying mechanism for an organization to fully use and engage its workforce, operation and network in the process of digital transformation.

This research is an integrative review of the existing literature on the concept of agility and its relationships. The next phase of research needed for theory building will be the operationalization of constructs.

Organizations should strive to strategically develop both the reactivity and proactivity sides of organizational agility in achieving digital transformation that involves fundamental changes at different levels of the organization.

This paper explores the role of organizational agility in digital transformation through an integrative review of the relevant literature.

This study aims to explore the adoption of FinTech payment services among women. It assesses the phenomenon through the impact of personality traits and financial services knowledge and investigates the moderated-mediation role of the artificial intelligence.

Adopting the technology acceptance model, this study implied a quantitative survey to collect data from the women (N = 220). The relationship among the variables were assessed through Hayes’ PROCESS moderation-mediation model, with a robustness check through structural equation modeling (SEM) that substantiates the study’s findings.

The results showed that the women with high agreeableness and openness are inclined to use FinTech payment services. Moreover, high-level banking services and FinTech usage knowledge positively correlated to the usage of FinTech payment services. In addition, artificial intelligence positively influences the use of FinTech payment services among women.

This study offers policymakers a roadmap to make FinTech payment services more accessible among women through financial services knowledge and the use of artificial intelligence. This will advance the progress toward United Nations’ Sustainable Development Goals on gender equality and innovation.

This study reinforces the prospect of women’s empowerment through FinTech, paving way to explore the prospective mechanism for a complete shift to digitalization of economy to promote economic transparency.

To the best of the authors’ knowledge, this is amongst the first studies that investigates the role of big-five personality traits and artificial intelligence in enhancing the usage of FinTech payment services among women. The innovative nature of this study promotes financial inclusion among the female population and opens up new research avenues to promote FinTech adoption.