With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in...

South Asia has seen a digital revolution in recent years. The number of persons who use the internet has risen drastically. They use it for shopping, social media and online sales. However, there exists a literature gap as far as the effect of outbound digital marketing in B2B markets is...

COVID-19 has changed the way we live, communicate and work, as well as altering our feelings. The higher education sector, alongside other sectors, has been severely affected by the pandemic and its serious repercussions. Academic and teaching staff have had to work from home and convert to...

This study seeks to measure the microeconomic consequences of the adoption of the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards on the conservatism, financial performance (FP), and earnings management (EM) of Islamic banks (IBs). The study draws on...

With insights drawn from legitimacy theory undergirding perceived relative factors expected to influence the level of Web-Based Financial Reporting Disclosure (WBFRD), this paper sheds light on the level of the Web-Based Financial Reporting Disclosure (WBFRD) in selected banks in the KSA in...

COVID-19 has changed the way we live, communicate and work, as well as altering our feelings. The higher education sector, alongside other sectors, has been severely affected by the pandemic and its serious repercussions. Academic and teaching staff have had to work from home and convert to...