...Tze Kiat Lui Purpose The study examines the role of AI disclosure in the Malaysian banking sector by investigating its effects on profitability and operational efficiency. Grounded in signalling and stakeholder theories, it considers how AI transparency relates to financial performance within...

... studies have empirically investigated its impact on Indonesian banking profitability. This study aims to investigate the effect of liquidity and credit risk on the profitability of Indonesian conventional banks before and after (P2P) lending and whether P2P lending weakens or strengthens the impact...

... governance (SGOV) index as a proxy for the diffusion of sustainability innovation. This study investigates the effect of SGOV practices on profitability with the mediating role of operational efficiency. Design/methodology/approach The SGOV index consists of 32 and 122 sub-items, constructed using...

... positively affected the going concern audit opinion, then the audit quality, profitability and liquidity negatively affected the going concern audit opinion, whereas firm size and audit lag did not affect the going concern audit opinion. Originality/value This study is in contrast to several existing...

...Amer Morshed Purpose The study aims to explain the relationship between accounting and finance through measuring the effect of rational working capital management on profitability. Design/methodology/approach Employing the methodology of semi-structured interviews with sixteen financial...

...Ahmad Abbas; Ainun Arizah Purpose The purpose of this paper is to analyze marketability constructed from market share and concentration and to test its effect on the profitability and the mediation effects of profit‒loss sharing under stewardship theory. Design/methodology/approach...

..., an emphasis on sustainability may divert the attention on the poor to profitability of the MFIs. The later strategy is criticized as being a mere “schism” (Morduch, 2000), where the author puts forward critical reviews on the proposition that banking approach to microfinance is said to be more efficient...

...Rohit Bansal; Arun Singh; Sushil Kumar; Rajni Gupta Purpose The purpose of this paper is to quantify several measures to examine the determinants of profitability for the listed Indian banks. The authors include both public sector (PSUs) and private sector’s banks in the study. The authors have...