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Keywords: PLS-SEM
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Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (4): 1509–1530.
Published: 04 March 2025
... accounting sectors PLS-SEM The digital revolution has been the catalyst of robotization and automation and many occupations will be affected in terms of the way they operate. One of the leading technologies is artificial intelligence (AI), which fundamentally shifts the current paradigm...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (3): 1130–1160.
Published: 13 February 2023
... 10 06 2022 08 10 2022 15 12 2022 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only PLS-SEM Firm performance Mediating effect CEO narcissism Positive tone CEO letters are important tools chief executive officers (CEOs...
Journal Articles
Journal of Financial Reporting and Accounting (2025) 23 (1): 235–256.
Published: 13 October 2022
... effectiveness. Design/methodology/approach The study uses the partial least squares-structural equation model (PLS-SEM) to weigh the AC characteristics for its effectiveness and analyzes the relationships between the variables included in the models. Data was collected from authentic sources for 133...
Journal Articles
Journal of Financial Reporting and Accounting (2023) 21 (1): 45–59.
Published: 26 May 2022
... on these findings, we suggest the following hypothesis: H3. Individuals’ behavioural intentions to adopt blockchain in digital banking are related to compatibility and perceived usefulness. Blockchain technology TPB TAM Decomposed TPB PLS-SEM The rise of blockchain technology...
Journal Articles
Journal of Financial Reporting and Accounting (2022) 20 (1): 5–23.
Published: 08 February 2021
... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Mediation PLS-SEM Job satisfaction Organisational commitment Task performance Accounting produces data for decision-making, is a social technique (Burchell et al., 1980) and also empowers...
