Topic Review
Non-Financial Reporting under a Mandatory Regime
Non-financial information (NFI) helps companies, investors, and other stakeholders in the decision-making process, so that the value of NFI increases over time.
  • 286
  • 27 Nov 2023
Topic Review
Self-Enhancement, Conservation and Personal Tax Culture
Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal values and personal tax culture.
  • 217
  • 27 Nov 2023
Topic Review
Microregional Agricultural Labor Productivity
Understanding the factors that influence agricultural productivity is critical for promoting sustainable food production, economic growth, and rural livelihoods.
  • 192
  • 27 Nov 2023
Topic Review
Political Connection and Environmental Protection Investment
In state-owned enterprises, the existence and the increasing proportion of politically connected directors on the board have increased corporate environmental protection investment. In non-state-owned enterprises, the existence and the increasing proportion of politically connected directors on the board lead to lower corporate environmental protection investment levels.
  • 219
  • 27 Nov 2023
Topic Review
Digital Technique-Enabled Container Logistics Supply Chain Sustainability Achievement
With the rapid development of digital technology, the smart sensor-based container equipment and intelligent logistics operations contribute to achieving the efficiency improvement and sustainability achievement of container supply chain under the IoT-based logistics 4.0 scenarios.
  • 127
  • 27 Nov 2023
Topic Review
Audit Expectation Gap in External Audit of Banks
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is understood as the differences in expectations between the audit’s results and what is expected from it.
  • 228
  • 27 Nov 2023
Topic Review
Country Risk and Financial Stability
An efficient legal and regulatory framework is essential to complement the capital buffer against country risk. Policies must be introduced to reduce country risk to enable African banks to adequately support the African economy in good and challenging times. Overall, country risk remains a threatening factor for bank stability, and consequently, banks need adequate capital to reduce the impact of country risk on bank stability in Africa.
  • 154
  • 24 Nov 2023
Topic Review
Storage Inventory Model
The inventory-carrying scheme associated the proposed model consists of both rented and owned warehouse facilities, where the cost increases linearly with time. The numerical and visual simulation concludes the mathematical approach to analyzing the proposed inventory model in Mathematica software. The results show that a price hike enhances profit despite the negative impact on demand creation. Also, promotion frequency favors profitability, suppressing the corresponding costs. Another managerial intuition is revealed through the numerical result that the stock should be held in a rented warehouse when deterioration in the owned warehouse increases, despite the cost of a rented warehouse.
  • 209
  • 23 Nov 2023
Topic Review
Digital Credit and Its Determinants
Digital credit has gained much attention from academic researchers, practitioners, and policymakers worldwide. Digital credit models may include invoice trading, peer-to-peer and balance sheet lending, and equity crowdfunding or funding. Researchers aim to investigate the drivers of digital credit when considering the importance of money laundering and terror financing risks and to answer the research question “What are the key determinants of digital credit?”
  • 126
  • 23 Nov 2023
Topic Review
Environmental Regulations, Renewable Energy, and Energy Efficiency
European Union (EU) countries pay meticulous attention to environmental issues and achieve carbon-free development. In this direction, reducing greenhouse gas emissions and extending renewable energy are the primary goals. At the same time, the energy price and declining energy efficiency increase countries’ environmental expenditures and hinder their capabilities for economic growth. Renewable energy is crucial for furthering a country’s green economic growth. At the same time, environmental regulation has a significant role in extending renewable energy.
  • 127
  • 23 Nov 2023
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