Abstract Manuscript type: Research paper Research aims: This research examines the influence of Academic Services (AS), Regulatory Compliance (RC), and Fund Allocation (FA) as part of Management Performance on the Good Public Governance (GPG) of higher education institutions in Java, Indonesia. Design/Methodology/Approach: Drawing upon stakeholder theory, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM), analysed using SmartPLS 4.0. The research involves 15 higher education institutions, three government agencies, and one regional leader. Research findings: The findings indicate that AS and FA demonstrate a measurable effect on GPG, aligning with stakeholder theory by addressing the dynamic needs of stakeholders, while RC shows no measurable influence. Theoretical contribution/Originality: These results highlight the importance of aligning management practices with stakeholder needs to improve public governance in higher education. Practitioner/Policy implication: The research offers practical insights for university administrators and policymakers to enhance GPG through integrated strategies, ultimately contributing to the improvement of public governance. Research limitation: The study’s limited sampling, subjectivity, and respondent biases.

Research aims: This study aims to explore the relationship between governance mechanisms, Shari’ah governance disclosure, and performance in Islamic banks operating in Southeast Asia and the Gulf Cooperation Council. Design/Methodology/Approach: Using a Structural Equation Model, the research establishes the Shari’ah governance disclosure index based on the standards set by the Accounting and Auditing Organization for Islamic Financial Institutions, the Islamic Financial Services Board, and prior studies. Research findings: The results reveal a significant positive impact between governance mechanisms and performance in Islamic banks. Furthermore, Shari’ah governance disclosures partially mediate between governance mechanisms and the performance of Islamic banks. Theoretical contribution/Originality: This study contributes to the literature by shedding light on the dynamics of Shari’ah governance disclosure, governance mechanisms, and performance in Islamic banking, thereby offering valuable insights for both academia and practitioners. Practitioner/Policy implication: The findings suggest that enhancing governance mechanisms is crucial for Islamic banks to improve their performance. Regulators can leverage these insights to strengthen Corporate Governance and the effectiveness of Shari’ah Supervisory Boards, which can lead to increased financial stability and stakeholder trust. Research limitation: One limitation of this study is its focus on Islamic banks in Southeast Asia and the Gulf Cooperation Council, which may restrict the generalisability of the findings.

Abstract Manuscript type: Research paper Research aims: This study examines the influence of female top management on managing risk and on the potential for stakeholder lawsuits against listed firms on the Stock Exchange of Thailand (SET). Design/Methodology/Approach: In this study, female top management is defined as a woman in the CEO role, and stakeholders refer primarily to shareholders and employees. Data from 2020 to 2022 were collected from the annual reports of the Top 100 Thai-listed firms. At the same time, a proxy of corporate lawsuits is used to measure and disclose the frequency of lawsuits from corporate stakeholders. Descriptive analysis, correlation matrix, and multiple regression are used to analyse the data. Research findings: The average number of stakeholder lawsuits per firm is 5.732, with little yearly difference between 2020 and 2022. In addition, female top management significantly positively influences such lawsuits against top-listed Thai firms. To consider the relationship between board composition and the potential for stakeholder lawsuits, the study also finds a positive impact of board size and the presence of an international board. At the same time, there is a negative relationship between the age of top management and the likelihood of the emergence of stakeholder lawsuits. Originality/Value: The findings of the study demonstrate that agency and stakeholder theories can be used to explain the positive impact of a female CEO on stakeholder lawsuits filed against listed firms in Thailand.

Abstract Manuscript type: Research paper Research aims: To explore how disruptive technology impacts digital transformation in accounting and the adaptation of the profession. Design/Methodology/Approach: The study uses an interpretive qualitative approach with phenomenological methodology, collecting data through semi-structured interviews with accountants and auditors. Research findings: Disruptive technologies, like artificial intelligence (AI), blockchain, analytics and decision support, have significantly altered accounting practices, presenting challenges and opportunities to improve efficiency and accuracy in financial reporting. Adapting to these changes is crucial for the accounting profession, requiring developing new data analysis and IT skills through ongoing education programmes for continued success. Theoretical contribution/Originality: Provides insights into the changing accounting profession, emphasising the vital skills needed to succeed in a competitive, digitally transformed environment. Practitioner/Policy implications: These findings significantly impact the accounting profession, offering precise insights into how its future will be shaped. Research limitation: The findings of this research are based on a qualitative approach using semi-structured interviews, which may limit generalisability.

Abstract Manuscript type: Research paper Research aims: This study aims to determine how corporate governance characteristics affect earnings management in in Bangladeshi banks. Design/Methodology/Approach: We adopt panel regression to evaluate the hypotheses from 493 firm-year observations. Modified Jones model is employed for investigating earnings management. Research findings: We explore that board size significantly and negatively affects earnings management strategies. Theoretical contribution/Originality: This study offers value by making the first-ever connection in Bangladesh between corporate governance characteristics and the earnings management of conventional and nonconventional banks. Practitioner/Policy implication: The results shed light on improved governance policies that may be beneficial to regulators, investors, and other stakeholders. Further, it raises more concern among auditors regarding banks’ uses of accruals considering their internal control systems. Research limitation: This analysis excludes Bangladesh’s fourth generation banks and concentrates only on four aspects of corporate governance. Furthermore, the political power within the bank is disregarded here, even though it has the potential to significantly affect the governance features of banks.

Abstract Manuscript type: Research paper Research aims: The study aims to analyse the bibliometric method to identify the most influential authors, popular research themes, emerging research themes, and keyword groups that have been heavily utilised in previous studies on electronic word-of-mouth (eWOM) in the field of tourism. This study also suggests appropriate themes for future research. Design/Methodology/Approach: The study gathered data from Scopus using the keywords ‘electronic word of mouth’, ‘eWOM’, ‘tourist’, ‘traveller’, and ‘visitor.’ A total of 672 articles was collected initially. After filtering out articles that were identical or unrelated to the research topic, 331 articles remained in the data. The study uses a bibliometric method, employing three primary techniques: co-citation, bibliographic coupling, and co-word. Research findings: The findings reveal three clusters using the co-citation technique, five clusters using the bibliographic coupling technique, and six clusters using the co-word technique. Based on the themes and the keywords used in the analysis techniques, the researchers propose three future research directions, including visual cues, algorithmic word of mouth (aWOM), and eWOM in medical tourism. Practical Implications: This study contains great practical value since the findings reflect the popularity of the research themes and provide potential avenues for further inquiry. Future researchers can use this result to tailor their research topics accordingly.

Abstract Manuscript type: Research paper Research aims: When the financial statements of football clubs listed in BIST are examined, it is seen that they are in financial distress. The clubs continue their activities with negative equity. Their debts are five to six times more than their assets and their continuity is uncertain. The striking financial problems of football clubs have been the motivation of the study. In this regard, the aim of this study is to determine the effect of financial ratios on the stock prices of football clubs traded in Borsa Istanbul (BİST). Design/Methodology/Approach: The stock prices and financial ratios of the listed football clubs, of Türkiye, for quarterly 2005-2021 periods were analysed using random effect analysis with the SAS 9.4 program. Data were obtained from “Stockeys” provided by Finnet Elektronik Publishing Ltd, and “isyatirim” website. Research findings: As a result, the current ratio (CR) and debt to asset (DA) ratio were found to have positive effects on stock prices. Theoretical contribution/Originality: The originality of this study is that it reveals the impact of financial analysis of football clubs, where sports performance is a priority for investors. The study also provides a critical perspective on the effects of financial ratios due to the remarkable financial structure of football clubs. Another contribution of the study is that it provides important information to both researchers and investors, due to the extensive literature review. Future researchers can further expand this research by using different financial ratios and considering different ownership structures of clubs and socioeconomic structures of board members. Practitioner/Policy implication: The findings offer valuable insights for investors, particularly those interested in the sports sector. The identification of financial ratios that positively impact stock prices can guide investment decisions.

Abstract Manuscript type: Research paper Research aims: To examine the value relevance of total and age-based goodwill of different sizes. Design/Methodology/Approach: The study modifies Ohlson (1995) model and uses data from top 100 listed firms on the Stock Exchange of Thailand. Research findings: Goodwill of all ages has no significant effect on market value in the full sample, but it is value relevant in a subsample of firm-years with relatively large goodwill. Its value relevance persists in the years following acquisitions because goodwill impairment losses are infrequent and small. Theoretical contribution/Originality: Updated and long-period databases are applied to contribute to empirical literature on value relevance of goodwill by size and age in emerging economies. Practitioner/Policy implications: Targets should be strategically chosen to provide future earnings corresponding to increased amount of goodwill. Accounting standard setters should provide timely and high-quality information to benefit investors’ decision-making. The government should provide a conducive environment for acquirers and targets to develop goodwill for firm and economic growth. Research limitation: More studies from additional emerging markets, expanded database, and variety of research methods are needed to generalise the results.