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This paper presents the results of a complex but challenging investigation into the global power play at the United Nations (UN) over the issue of international accounting regulation. It specifically attempts to explain why the host developing nations of most transnational corporations (TNCs), despite controlling a significant majority vote at the UN and thus possessing the necessary “political” power, conspicuously failed to impose their accounting disclosure agenda on the TNCs and on the (minority) developed nations. The political concept of power is used in examining the accounting standard setting process at the UN, in the context of regulatory reforms of the TNCs. While alternative models of power are considered, Robert Dahl’s decision‐oriented pluralistic model was adopted in the study because it proved to be the most consistent with the events, objectives and the empirical data presented. The research findings indicate that organized pressures from the TNCs, co‐ordinated under the joint forum of the International Chamber of Commerce (ICC) and the International Organisation of Employers (IOE), coupled with the economic and diplomatic manoeuvring of the developed market economy nations, had succeeded in overriding the rule of “one‐nation‐one‐vote” and securing a de facto veto over the majority view at the UN. The pioneering efforts of the UN in setting international reporting standards had been curbed and frustrated through the construction and use of such “veto” by the minority representation.

This study aims to examine the impact of the 2008-2009 global financial crisis (GFC) on Australian firms' compliance with IFRS 36/AASB 136 for goodwill impairment testing. It also examines the factors associated with the cross-sectional variations in the compliance levels.

Based on a survey of disclosure notes in companies' annual reports, firm-level compliance scores were developed and further analysed applying quantitative statistical methods.

The findings suggest that firms' compliance has increased during the GFC compared to the PCP. There was no significant intra-period change in the compliance levels during the PCP. Firms belonging to goodwill intensive industries show greater compliance levels than firms in other industries. Audit quality is also a significant determinant of firms' compliance with IFRS for goodwill impairment testing. Goodwill intensity is a significant determinant of firms' compliance level during the GFC but not during the PCP. Firm size is associated with the compliance levels when the industry effects are not controlled for. When the industry effects are controlled for, the effect of size on firms' compliance levels disappears. Profitability is also associated with firms' compliance with IFRS for goodwill impairment testing. However, firms' leverage ratio is not significantly associated with compliance levels.

This is the first known study to examine the issue of compliance with IFRS for goodwill impairment testing in the context of the GFC and the PCP.

The purpose of this paper is to investigate the incremental value relevance of cash flow from operations (CFO) given book value and earnings. It also examines the relative value relevance of earnings and CFO and changes therein between the 2008‐2009 global financial crisis (GFC) and the pre‐crisis period (PCP).

Least square regressions are estimated using modified Ohlson model to examine the research questions. Relative and incremental value relevance is examined by adjusted R² and Vuong Z statistics.

The findings suggest that CFO has value relevance incremental to book value and earnings. The findings also suggest that earnings has greater relative and incremental information content than CFO in the Australian market. The value relevance of earnings has increased and that of CFO has decreased during the GFC compared to the PCP.

This study focuses on a single country. Future studies can conduct cross‐country examination of the impact of the GFC on the value relevance of earnings and CFO.

This study contributes to the debate on the value relevance of CFO incremental to book value and earnings. It also extends the literature, showing that earnings has information content (value relevance) superior to CFO in the Australian market even during an economy‐wide exogenous shock like the one of the 2008‐2009 GFC.

This is the first known study examining the value relevance of fundamental accounting information such as earnings and CFO in the context of the 2008‐2009 GFC. It extends prior research in East Asian countries in the context of 1997 Asian financial crisis and provides evidence on the impact of a world‐wide exogenous shock on the value relevance of earnings and CFO from a relatively mature and developed country with different legal, institutional and enforcement backgrounds.

Recent academic work on leadership has focused largely on organizational leadership. This study takes a close look at political leadership, especially that given to popular movements, and delineates a new model of transformational leadership.

The current study borrows models from organizational leadership research and applies them to a specific case study to reveal critical concepts underlying transformational leadership. Application of these models to Bangladesh's founding father, Bangabandhu Sheikh Mujibur Rahman, during the two decades of the 1950 and 1960s, shows potential for a new flexible framework for transformational leadership with added significance on leader–follower relatedness, socio-historical context and charisma.

This study presents clear evidence on the nature of leadership in popular movements and using a specific case study elucidates that movements pick leaders who meet distinct criteria specific to the movement, including a vision that resounds with key follower-groups and prototypicality.

This study presents a new lens under which political and popular leadership can be studied, focusing away from person, political party or rational choice and voting behavior-based ideas of political leadership.

The findings reveal the importance of seeking new ways to fit leadership theory with burgeoning social phenomenon.

This study aims to investigate the technology usage behaviour of the tourists in line with the modified unified theory of acceptance and use of technology (UTAUT) model.

Data were collected from a survey of 265 tourists using the random sampling technique. Partial least squares-based structural equation modelling (PLS-SEM) technique was used to analyze the data.

The findings revealed that performance expectancy, hedonic motivation and habit significantly influence the behavioural intention of tourists to use information and communication technology (ICT), while effort expectancy, social influence, and facilitating conditions do not have a significant influence. However, actual ICT usage behaviour largely depends on the behavioural intention of the tourists, and their habits, while the facilitating conditions do not have any influence in this case.

The findings uncover the core factors influencing tourists' actual ICT use behaviour that can assist the concerned stakeholders in designing tourism planning and sales. The study results also offer pathways for the world's tourism industry for a healthy recovery from the COVID-19 pandemic.

The findings have made robust contributions by extending the existing UTAUT-based literature by adding two new moderators in the relationship between behavioural intention and actual ICT usage behaviour.

This study aims to test the nurses’ authentic leadership’s direct and indirect impact on job satisfaction and intent to stay through work-to-family conflict (WFC) in health-care organizations.

Data were gathered at three different time points from 262 nurses employed in public hospitals across Bangladesh. Hierarchical regression analysis using structural equation modeling and PROCESS Macro were used to test the hypotheses.

Findings disclosed that nurses’ authentic leadership impacts job satisfaction, intention to stay and WFC. Moreover, WFC is identified as a mediator in the relationship between nurses’ authentic leadership and job satisfaction and intent to stay.

Due to the cross-sectional nature of the study, it does not establish a causal relationship among the study variables.

This research helps health-care managers understand the necessity of developing nurses’ authentic leadership. By implementing training, development and mentoring programs, organizations can cultivate authentic leadership among the nurses’ supervisors, which ensures higher job satisfaction and intention to stay.

Although many studies exist on the influence of authentic leadership on nurses’ work-related outcomes, still no study explored the relationship between authentic leadership and WFC. Moreover, the study explores the indirect effect of authentic leadership on job satisfaction and intent to stay through WFC, which was ignored in earlier studies.

The economic development of Bangladesh is heavily reliant on the banking industry, yet it faces numerous hurdles, including liquidity issues, capital shortages, non-performing loans, inefficiencies and so on. Therefore, this study investigated the performance and efficiency of scheduled banks (state-owned, private commercial, foreign commercial and specialized banks) operating in Bangladesh.

The research was conducted using secondary data from annual reports of banks. The CAMELS rating system and Data Envelopment Analysis (DEA) methods were employed to measure the performance and efficiency of banks, respectively.

In the overall bank rankings, results revealed that foreign commercial Standard Chartered Bank and state-owned Sonali Bank Limited came in first and last position, respectively. Among the four categories of banks, foreign commercial banks were the best performer, while state-owned banks were the worst. Only two banks, i.e. Citibank NA and HSBC Bank, were scale efficient while the remaining banks were inefficient. In terms of performance and efficiency, state-owned and specialized banks were deemed wanting.

This study proposes recommendations to the policymakers that could lead to more effective tactics for improving the banking industry's performance and efficiency.

As far as the authors are concerned, this study presents empirical evidence on the performance and efficiency of different types of banks and explores comparisons among them, which has never been done to this extent in the country before.

The study aims to examine the green finance customers' post-usage continuance behavior based on an extended social support theory (SST). Remarkably, this study explores five indirect predictors of green finance continuance behavior (GFCB) (i.e. environmental consciousness (EC), green bank marketing initiatives (GBMI), informational supports, emotional supports (EST) and psychological reactance) and a mediator (i.e. customer satisfaction).

In this study data were collected from 362 respondents from Bangladesh using a purposive sampling method with a structured self-administrative questionnaire and analyzed by partial least square structural equation and modeling using SMART PLS 3.0 software.

The results depict that the five predictors, i.e. information supports (ß = 0.367, t-statistics = 2.463, p < 0.001), EST (ß = 0.206, t-statistics = 2.315, p < 0.000), EC (ß = 0.324, t-statistics = 3.484, p < 0.000), GBMI (ß = 0.288, t-statistics = 2.028, p < 0.000), psychological reactance (ß = 0.126, t-statistics = 0.969, p < 0.052) influence GFCB while satisfaction is predicted by four predictors except psychological reactance (ß = 0.126, t-statistics = 0.969, p < 0.052). In addition, customer satisfaction (ß = 0.638, t-statistics = 6.317, p < 0.005) also has an impact on continuance behavior. Besides, the study understood that four predictors indirectly influence GFCB through satisfaction except psychological reactance ((ß = 0.080, t-statistics = 964, z = 0.958p < 0.338). Finally, the coefficient of determinations (R2) indicates that the five predictors explained 65.3% of changes in satisfaction, whereas 72.8% of changes are described by the five predictors and customer satisfactions.

Finally, this study highlights the social and managerial implications for the implementers of the green finance industry. It is recommended to emphasize green finance practice as it plays a crucial role in promoting environmental protection, ensuring social equity and driving economic growth. The green banking service providers, industry analysts, green consumers and respective government authorities can generalize green finance activities as an essential aspect of sustainable development to equalize the economic growth with a view to protecting environmental collapse and promoting renewable energy, energy efficiency, sustainable agriculture and other environmentally friendly activities.

The study will enormously contribute to the existing literature validating the proposed holistic framework applying SST along with EC, GBMI and psychological reactance in green finance continuance behavior.

This study was designed to specifically explore confirmation and perceived usefulness associated with mobile food ordering apps (MFOAs) in consideration of their impacts upon attitudes, satisfaction and intention to continuously use.

The research utilized the convenience sampling to gather data from 250 respondents having prior experience with MFOAs during COVID-19 pandemic period in Bangladesh. The Structural Equation Modeling technique was applied to analyze the data using SmartPLS 3 software.

This study's results showed that customers' perceived confirmation and usefulness were significant in determining their dinning attitudes. Besides, customers' dining attitudes were positively related to e-satisfaction. Finally, the customers’ continuance intention to use MFOAs was significantly influenced by their e-satisfaction.

Restaurants managers should focus on online sales through MFOAs during the pandemic period since social distancing is a key strategy to manage COVID-19. Customers should be assured that the safety measures are undertaken while delivering the food.

This study incorporated the expectation-confirmation theory and technology acceptance model and tested it in the context of MFOAs.

This paper addresses three interrelated objectives. The approach is philosophical and comparative. As far as possible the Islamic arguments of the paper are derived from the Quran.