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This paper investigates the mediating role of employee awareness of artificial intelligence (AI) in the relationship between technological turbulence and knowledge hiding, with a focus on the moderating impact of change leadership.

The survey study adopted a quantitative approach to propose and test a model based on predictors of knowledge hidings. The survey approach received 320 respondent firms in the hotel management sector. The structural and measurement model was calculated using SmartPLS.

Employee AI awareness mediates the relationship between technological turbulence and knowledge hiding. Change leadership significantly moderates this relationship, reducing knowledge hiding by promoting innovative discussions and collaboration. High employee AI awareness can lead to knowledge hiding due to perceived threats to job security, but effective leadership mitigates this by fostering a collaborative environment.

The study highlights the importance of effective leadership in reducing knowledge hiding and emphasizes the need for a collaborative environment where employees view external partnerships as opportunities for learning and acquiring AI knowledge.

The concept of online shopping has been in vogue for the past two decades and is on the rise. Even developing countries like Pakistan are using electronic platforms to buy and sell goods and services, and the trend has been increasing ever since the COVID-19 pandemic. Drawing on the expectancy-disconfirmation theory, this study aims to test the e-service quality (E-SQ) and e-customer satisfaction (ECS) linkage with the mediating roles of functional values (FVs) and hedonic values (HVs).

The data have been collected from 298 customers of AliExpress and Daraz e-commerce platforms and analyzed using covariance-based structural equation modeling (CB-SEM).

The results of the study showed a significant positive relationship between E-SQ and ECS and indirect linkage through FVs and HVs have also been established.

E-commerce platforms, particularly in Pakistan, should place a strong emphasis on FVs by providing accurate product details, user-friendly navigation, transparent pricing and streamlined transactions. Customers' trust and confidence will increase if they have a smooth and effective online purchasing experience. Customer satisfaction may be influenced by regular platform functionality and usability changes.

The use of functional and HVs is considered to be a novel factor in testing the relationship between E-SQ and ECS.

This study aims to provide an interest-free valuation methodology for Murabaha and Musharakah Moutanaquissah contracts. Indeed, In Islamic finance, Murabaha contracts are widely negotiated. Their yield depends mainly on the contracted profit margin. In the current practices, this latter is based on a reference interest rate, which is highly criticized in Islamic literature, just like Musharakah Moutanaquissah contracts. In this perspective, authors suggest a new valuation methodology with parameters related to the real economy.

The authors apply an indirect method to determine a lower bound of the profit margin of a Murabaha contract. Considering Musharakah Moutanaquissah as an equivalent contract, the new valuation methodology is based on participation and focuses on parameters from the real economy: the market rent and the rate of return used for an equivalent project.

The results show that the pricing of Musharakah Moutanaquissah contracts could be based on several parameters linked to the real economy. Consequently, an implied value of the profit margin could be computed. Also, the interest rate is no longer implicated in the pricing of neither Murabaha nor Musharakah Moutanaquissah contracts.

The valuation methodology is applicable only if the underlying asset’s financing can be made with Murabaha and Musharakah Moutanaquissah contracts.

This work will restore the link between Islamic contracts and the real economy. For Islamic banks in particular, the suggested model would reduce the exposure to reputational risk and enhance the compliance to the Sharia (Islamic Law).

Several studies have analyzed the dependence between Islamic contracts and interest rates. In general, these studies confirm this dependence and few of them have suggested alternatives. Thus, the authors contribute to the literature by providing a practical and applicable model to detach the valuation of Murabaha and Musharakah Moutanaquissah from the interest rate.

Grit is a novel, rather an important psychological variable that has been associated with performance in the English as a second or foreign language (ESL/EFL) context. However, there is a dearth of research on the relationship of grit and pronunciation performance among EFL learners. Consequently, the current study sought to establish the association between grit and the pronunciation performance of Saudi EFL learners by employing pronunciation self-efficacy beliefs as a mediating variable.

A quantitative correlational research design was deployed in this research. Data were collected from 350 Saudi university EFL learners using questionnaires and a pronunciation test.

Findings indicated that both the dimensions of grit (i.e. perseverance of effort and consistency of interest) showed a significant and positive association with the learners' pronunciation self-efficacy beliefs. Also, the pronunciation self-efficacy beliefs showed a significant and positive association with the pronunciation performance. Lastly, findings indicated that pronunciation self-efficacy beliefs mediated the association between girt (i.e. perseverance of effort and consistency of interest) and pronunciation performance.

The study’s findings have implications for the EFL classroom. By incorporating grit and self-efficacy beliefs into students, teachers can enhance their students' English pronunciation performance.

The displaced commercial risk is one of the specific risks in the Islamic finance that creates a serious debate among practitioners and researchers about its management. The purpose of this paper is to assess a new approach to manage this risk using machine learning algorithms.

To attempt this purpose, the authors use several machine learning algorithms applied to a set of financial data related to banks from different regions and consider the deposit variation intensity as an indicator.

Results show acceptable prediction accuracy. The model could be used to optimize the prudential reserves for banks and the incomes distributed to depositors.

However, the model uses several variables as proxies since data are not available for some specific indicators, such as the profit equalization reserves and the investment risk reserves.

Previous studies have analyzed the origin and impact of DCR. To the best of authors’ knowledge, none of them has provided an ex ante management tool for this risk. Furthermore, the authors suggest the use of a new approach based on machine learning algorithms.

The purpose of this study is to examine whether female chief financial officers (CFOs) are associated with the occurrences of financial reporting fraud. This study offers new theoretical and empirical evidence on whether firms with more female CFOs are more (less) likely to engage in financial reporting fraud.

This study is based on a sample of US-listed firms from 2011 to 2021. The authors speculate that female CFOs play a weaker role in the occurrences of financial reporting fraud. So, firms with a proportional number of female CFOs should be less likely to commit financial reporting fraud.

The data provide support for the predictions of this study. This study suggests a negative and significant association between the dummy variables for female CFOs and the occurrences of financial reporting fraud. The authors find that this association is contingent on governance mechanisms [e.g. ownership structure, politically connected CEOs and firms' conditions that do (or do not) invest in a gender-diverse board].

This study offers different perspectives on the impact of female CFOs on the occurrences of financial reporting fraud. The results of this study are distinguishable from prior studies. This study moves the analytical focus from the macro level (gender diversity or female corporate leaders) to the micro level (female CFOs) to understand firms' propensity to commit financial reporting fraud. Additionally, this study is based on factual financial reporting fraud cases, considering the US firms' fraud characteristics.

This paper aims to discuss the views of scholarship in South Asia regarding Riba and Riba-free finance, including the conservative and realist schools in mainstream thought and the assimilative and interpretive schools in liberal thought.

The paper uses textual analysis to critically review the writings of scholars in South Asia on contemporary issues regarding Riba and Riba-free finance. It provides a critical review in the light of Islamic jurisprudence and extant Islamic economics literature.

There are several characteristics in conventional banking and finance products that do not comply with Islamic teachings. In this scenario, Islamic banking is comparatively a better alternative to conventional banking and finance products to achieve Shari’ah compliance and avoid indulging in Riba.

Voluntary financial exclusion to avoid Riba is significant in Muslim-majority countries. Increased penetration of Islamic finance requires clarity on what is Riba and confidence in Riba-free alternatives. Outreach efforts of Islamic financial institutions use conventional banking as a frame of reference to provide a critique of interest-based banking. However, the apprehensions within the Islamic finance literature also need to be answered to change perception and enhance people’s willingness to use Islamic banking. Doing this can expedite the process of financial inclusion as well as help in the transformation of the economy on Riba-free foundations in a reasonably quick timeframe.

This is the first study to critically evaluate the financial proposals presented and propagated by the contemporary interpretive school in South Asia.

The purpose of this study is to examine the impact of interest free micro credit loans on the lives and business of the female borrowers.

Both primary and secondary data have been used. Case studies of four different female entrepreneurs have been included as part of the research. The observation was conducted over an extended period of time. Subsequently, interviews were conducted with four beneficiaries to know the role played by interest free micro credit loans in improving (or not!) their lives and businesses.

Interest free micro credit loans played a significant role in bringing a positive change in the lives of the borrowers. Clients mentioned that “zero interest rate” and “flexible repayment schedules” were the main reason for obtaining loans from this source. Further, they suggested that there is a need for training/workshops, feedback/monitoring, networking and online repayment system to make interest free micro credit loans more successful.

The focus of the study is limited to only four female borrowers in Karachi. Future studies can include other cities and cross-gender comparisons for better understating.

This study will help microfinance organizations to assess the problems faced by the borrowers; it will also shed light on the motivations of borrowers.

Interest free micro credit loans were provided to women entrepreneurs in a social experiment and implications were observed.

Although previous studies have studied the impact of spiritual leadership (SL) on employees’ innovation, the research on mechanisms and the boundary conditions for stimulating this relationship is scant. This paper aims to follow the idea of social capital theory (SCT), which contends that social relationships are resources that lead toward the development of intellectual capital, important for innovative work behavior (IWB) of employees; the mediating role of knowledge sharing self-efficacy (KSSE) and moderating role of innovation climate (IC) are considered.

The authors collected the data from the foreign and local employees working in multinational companies in China. The quantitative analysis was performed using Smart-PLS 3.0.

The results indicated that employee high-ranking of SL is positively related to KSSE. Moreover, SL is significant to enhance IWB, whereas KSSE explained this relationship. The authors also suggest that an employee’s KSSE is significant to form important behavior at work (IWB). However, IC did not play its moderating role in the SL – IWB link.

This study explores the influence of the leadership style (SL) on employees’ KSSE and the effect of KSSE on IWB, which have not been studied previously. The current study confirms the relationship between SL and IWB in the multicultural workplace and reveals the deeper influence of an individual’s belief (KSSE) mechanism between them. SCT was applied to explain the proposed relationships.

Participatory contracts reflect the true spirit of Islamic finance. However, these contracts face several challenges during their implementation. This is reflected by the low volume of contracts processed by Islamic banks and the low number of Sukuk issued. This study aims to introduce a new parameter related to the valuation of Sukuk Musharakah when the underlying asset is a joint venture.

The author applies the Gordon & Shapiro model on the valuation of Sukuk Musharakah with a joint venture as underlying. A new pricing framework is introduced with several usual parameters such as the profit and loss sharing ratio, besides a new parameter, which is the dividend payout ratio. The framework shall contain price, duration and convexity computation. The new framework differs from the classic bond pricing methodology broadly used nowadays in determination of Sukuk prices.

The results indicate that negotiating only the profit and loss sharing ratio is not sufficient to have a fair price of Sukuk Musharakah when the underlying is a joint venture. It is due to the mismatch of interest between investors and issuers. Thus, another parameter should be negotiated which is the dividend payout ratio.

The research focuses exclusively on Sukuk Musharakah with joint venture as underlying. Also, the choice of Gordon & Shapiro formula, by definition of the model, restricts the calculation of the net asset value by using only the future expected dividends with constant growth. This choice is made primarily to explain the objective of this paper in a simple way.

For investors, a compatible pricing framework with the underlying flows and risks of an asset is essential to create a liquid market. This work would help investors to boost the Sukuk Musharakah market.

Several studies have analyzed the various challenges in Sukuk markets. Few of them dealt with specificities of Sukuk Musharakah by focusing on the underlying nature. So far, the profit and loss sharing ratio is the only parameter analyzed in these studies. Thus, the authors contribute to the literature by studying other parameters that can solve the various challenges of Sukuk Markets.