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The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR).

To empirically assess the theoretical arguments the authors estimate a simultaneous equations system for accounting conservatism and corporate social responsibility determination by two-stage least squares in a sample of 175 firms listed on the Tehran Stock Exchange (TSE) for the period 2009–2019.

The results of the present study showed that accountability in companies listed on the TSE has led to an increase in the use of conservative practices. Therefore arguably, companies that seek CSR activities are more conservative in preparing and presenting financial reports. Also, companies that engage in conservative practices for the benefit of stakeholders are better able to implement CSR activities to meet stakeholder obligations. These results show a two-way relationship between CSR and accounting conservatism.

According to the results obtained from this study and the elimination of conservatism from the qualitative features of financial reporting in International Accounting Standards, it is recommended for the trustees and authorities of national accounting standards to decide whether this qualitative feature is effective or not.

Furthermore, the findings of this study suggest that the application of corporate social responsibility theories calls for more inquiry.

This study aims to understand how quickly Japanese banks readjust their capital ratios (leverage, regulatory capital, tier-I capital and common equity) following an economic shock.

This study uses a two-step system GMM framework to test the study's hypotheses using the annual data of Japanese commercial and cooperative banks ranging from 2005 to 2020.

The findings show that banks adjust their leverage ratio faster than regulatory capital, tier-I capital and common equity ratios. In addition to that, the results reveal that the speed of capital adjustment is higher for commercial banks than for cooperative banks, suggesting higher economic costs and implications for commercial banks. Furthermore, it is worth noting that well-capitalised (under-capitalised) banks tend to prioritise the adjustments to common equity (leverage) before considering the adjustments to leverage (common equity). According to the results, high-liquid (low-liquid) banks alter their regulatory capital and tier-I capital ratios (leverage) more quickly (more slowly) than low-liquid (high-liquid) banks.

The findings suggest that when formulating and implementing new banking regulations, particularly in assessing and adjusting specific capital requirements under Pillar II of Basel III, management (including bankers, regulators and policymakers) should consider the heterogeneity observed in the rate of capital adjustment across various bank characteristics. Additionally, bank managers should also consider the speed of adjustment when determining optimal half-life and target capital structures.

To the author's knowledge, this study represents a pioneering investigation into the rate of adjustment of capital ratios (leverage, regulatory, tier-I and common equity) within Japan's banking sector. The study employs a comprehensive dataset encompassing both commercial and cooperative banks to facilitate this analysis. A notable contribution to the existing body of literature, this study offers a detailed analysis and emphasises the varying degrees of adjustment in capital ratios. The study also highlights the heterogeneous nature of the adjustment rate in these ratios by categorising the data into well-capitalised, under-capitalised, highly liquid and low-liquid banks.

The purpose of this study is to estimate the impact of conflict witnessed in Pakistan on the enrolment rates of boys and girls. Pakistan has the world’s second-highest number of out-of-school children, with an estimated 22.8 million children aged 5–16 years not attending school.

By merging data on violence with the data on enrolment rates, this paper finds that exposure to violence is correlated with a decline in overall district-level enrolment rates in the short run at primary-level schools and middle-level schools.

However, for boys, violence is also negatively correlated with enrolment rates at middle-level schools in the medium run. One possible mechanism tested in this paper is the potential substitution of boys into the labour market during a period of conflict.

To the best of the authors’ knowledge, this paper adds to the existing literature in several ways. Firstly, the effect of conflict on the labour market by impacting schooling for boys and girls is examined for the first time in Pakistan. Secondly, the district-level data set on enrolment rates used for this study is novel and has not been used before for this type of analysis. Thirdly, while this study strengthens the evidence that the short run effects of conflict are stronger than the long-run effects, it also confirms the negative effects of conflict do not fade away immediately. Fourthly, this study emphasizes that each conflict is unique in terms of its heterogeneous effects across different cohorts, such as gender, as these effects are dependent on the mechanism through which conflict impacts each individual.

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.

Using a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.

The authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.

This study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.

The authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

The literature on the influence of audit committees (AC) and cosmetic accounting (CA) is scarce. AC plays a unique and vital role in boosting earnings reliability in countries with weaker application of accounting standards or weaker legal protection for investors. AC, therefore, are considered to be one of the essential tools available to directors in supervising management decisions regarding financial reporting. This paper aims to examine the influence of AC characteristics (ACC) on CA and how this relationship is moderated by the audit fee.

This study used probit regression to analyze 1,218 firm-year observations of listed companies in Tehran Stock Exchange from 2014 to 2020.

The results show that AC financial accounting expertise, AC independence, female AC membership and AC tenure were negatively related to CA. The negative relationship is highly pronounced when a firm incurs higher audit fees, and audit fees moderate the relationship between ACC and CA. Results for the robustness checks show that only AC independence was significant, and the results of other characteristics were not significant.

This research was conducted in an Iranian setting where the formation of ACs is on the verge of regulation; therefore, the data used for the study only contains the seven-year period of ACs’ statutory activity. In addition, a lack of consensus on the precise measures of an AC’s effectiveness could be considered as a restrictive factor.

The findings provide an initial insight into the effect AC on CA and moderating effect of audit fee on the relationship between ACC and CA.

This study aims to investigate the long-run relationship between financial inclusion and agricultural growth in Pakistan for the period of 1960–2018.

The autoregressive distributed lag (ARDL) approach, the Johansen co-integration test and the dynamic ordinary least squared (DOLS) method are used for the evaluation.

The results show that in both short- and long run, domestic credit has a significantly negative impact on the agricultural growth, while broad money and cropped area positively affected the agricultural growth in Pakistan in both cases.

The government and policymakers need to develop strategies that bring together agriculturalists on a single platform so that the government can clearly distinguish the interests of these farmers and can obtain precise information for allocating agricultural expenditure and easing access to credit for small-scale agriculturalists.

This is the first study to evaluate the impact of financial inclusion on the agricultural growth in Pakistan by using different econometric techniques, including the ARDL-bound approach, Johansen co-integration test and DOLS method.

This study aims to examine the effects of climate change and agricultural technologies on crop production in Vietnam for the period 1990–2018.

Several econometric techniques – such as the augmented Dickey–Fuller, Phillips–Perron, the autoregressive distributed lag (ARDL) bounds test, variance decomposition method (VDM) and impulse response function (IRF) are used for the empirical analysis.

The results of the ARDL bounds test confirm the significant dynamic relationship among the variables under consideration, with a significance level of 1%. The primary findings indicate that the average annual temperature exerts a negative influence on crop yield, both in the short term and in the long term. The utilization of fertilizer has been found to augment crop productivity, whereas the application of pesticides has demonstrated the potential to raise crop production in the short term. Moreover, both the expansion of cultivated land and the utilization of energy resources have played significant roles in enhancing agricultural output across both in the short term and in the long term. Furthermore, the robustness outcomes also validate the statistical importance of the factors examined in the context of Vietnam.

This study provides persuasive evidence for policymakers to emphasize advancements in intensive agriculture as a means to mitigate the impacts of climate change. In the research, the authors use average annual temperature as a surrogate measure for climate change, while using fertilizer and pesticide usage as surrogate indicators for agricultural technologies. Future research can concentrate on the impact of ICT, climate change (specifically pertaining to maximum temperature, minimum temperature and precipitation), and agricultural technological improvements that have an impact on cereal production.

To the best of the authors’ knowledge, this study is the first to examine how climate change and technology effect crop output in Vietnam from 1990 to 2018. Various econometrics tools, such as ARDL modeling, VDM and IRF, are used for estimation.

This article investigates the long-run impact of remittance inflows on agricultural productivity (AGP) in emerging Asian economies (Bangladesh, Sri Lanka, Malaysia, India, Nepal, Philippines, Pakistan, and Vietnam), employing a panel dataset from 2000 to 2018.

This study initially applies cross-sectional dependence (CSD), second-generation unit root, Pedroni, and Westerlund panel co-integration techniques. Next, it uses the augmented mean group (AMG) and common correlated effect mean group (CCEMG) methods to investigate the long-term impact of remittance inflows on AGP while controlling for several other important determinants of agricultural growth, such as cultivated area, fertilizers, temperature change, credit, and labor force.

The empirical findings are as follows: The results first revealed the existence of CSD and long-term co-integration between AGP and its determinants. Second, remittance inflows significantly boosted AGP, indicating that remittance inflows played a crucial role in improving AGP. Third, global warming (changes in temperature) negatively impacts AGP. Finally, additional critical elements, for instance, cultivated area, fertilizers, credit, and labor force, positively affect AGP.

This study suggests that policymakers of emerging Asian economies should develop an exclusive remittance-receiving system and introduce remittance investment products to utilize foreign funds and mitigate agricultural production risks effectively.

This is the first empirical examination of the long-term impact of remittance flows on agricultural output in emerging Asian economies. This study utilized robust estimation methods for panel data sets, such as the Pedroni, Westerlund, AMG, and CCEMG tests.

The purpose of this study was to test a four-variable research model using organizational behavior, social and technical systems, and leadership theories. This study set out to determine how different leadership philosophies, such as transformational leadership and empowering leadership, affected innovation. In addition, the model’s mediating role for psychological empowerment was quantified.

This study used a quantitative approach, which is primarily a questionnaire, to gather information from 320 health-care sector workers at four public hospitals in the Basrah Governorate.

The majority of the relationships in the research model were shown to be positive by data analysis outcomes. The findings also showed how crucial the mediating variable was in preserving the link between the independent and dependent variables. Discussions were made on the theoretical and practical ramifications and suggestions for additional research.

This study concentrated on the application of contemporary leadership styles, gathered information on them and combined them into a single model to boost innovation. This study, which was conducted in the setting of the Iraqi health-care industry, stands out from previous studies because it used a large sample to provide conclusive and significant results, making it a valuable resource for academicians who seek to cultivate innovation.

This study seeks to offer a contextual, multilevel perspective on the impact of patriarchal culture and Islamic faith on issues facing women holding leadership positions in a Middle Eastern context.

Data were collected through 25 in-depth qualitative interviews along with open-ended questions in a paper-based survey. In view of the authors' research objectives, the authors purposively recruited participants who were identified as Muslim scholars (academics) and clerics (practitioners).

While the study challenges the prevailing stereotype that Islam holds women leaders back by referring to Islamic teachings that support gender equality, it also highlights the adverse impact of gender discriminatory misinterpretations of Islam for women leaders. The study identifies three interconnected, multilevel factors that lead to misinterpretations of Islamic teachings, i.e. (1) cultural factors (macro level – i.e. patriarchal and tribal culture), (2) organizational factors (meso level – i.e. organizational policies) and (3) individual factors (micro level – i.e. interpretations and practices of religion).

This study contributes to the existing theory development of religion and women in leadership by presenting a novel model highlighting the interplay between religion, patriarchy and women in leadership.

The study recommends the application of a gender egalitarian system that enables full utilization of women's skills and capabilities by (1) reducing the discriminatory function of tribal culture and (2) identifying steps to reform inegalitarian gender practices in the Arab region.

The research is unique as it is the first time that a study has incorporated Muslim academic scholars' and clerics' views into gender and organization research. The study is thus contextually relevant and offers fresh multilevel insights on the interplay among religion, culture and gender.