This study examines the short-term and long-term effects of various important determinants such as financial inclusion (FI), information and communication technology (ICT), renewable energy (RE), globalization (GOB), and economic growth (EG) on CO2 emissions in the top 10 emitter countries in the OBOR region based on the collected data for the years 2004 to 2019. This study employed the CS-ARDL technique. Findings demonstrate a strong relationship between FI, ICT, and CO2 emissions in both the long-term and short-term. Renewable sources of energy have been found to have a CO2 emission reduction effect, both in the long and short term. In the long run, there is a negative connection between globalization and CO2 emissions; however, in the short run, this connection is inconsequential, while economic growth (EG) has a positive association with CO2 emission. The development of ICT infrastructure carries the potential to directly mitigate the detrimental effects of CO2 emissions while also playing an important role in raising people's environmental consciousness. OBOR countries should welcome and encourage clean and green foreign investment that provides technical skills, environmental technology development, and carbon-free processes.

Environmental management accounting (EMA) practices guide a firm's response to perceived environmental uncertainty (EU) and various institutional pressures (IP). Drawing upon institutional theory, this study explores the relative effects of institutional pressures and environmental uncertainty on the implementation of EMA, an environmental strategy (ES), and the resulting environmental performance (EP) of firms under the influence of top-management support (TMS) and perceived benefits (PB). Based on data collected from 243 firms operating in Suzhou, one of the busiest business hubs in China, this research used the structural equation modeling (SEM) technique. Findings reveal that environmental uncertainty exerts a stronger influence on the adoption of EMA practices than institutional pressures; however, the choice of a firm's environmental strategy is more influenced by institutional pressures. Likewise, the serial-mediation effect of environmental strategy and EMA practices is observed to be the strongest in the case of coercive pressures, with some notable moderation effect for perceived benefits and top-management support. The study concludes with theoretical and managerial implications.

Noheed Khan, Muhammad Mobeen Shafqat, Salman Ali Qureshi, Anum Shafique, Muhammad Bilal, Waseemullah, Assistant Professor, Department of Management Studies, The University of Faisalabad (TUF), Pakistan, Assistant Professor, Department of Business Administration, GC Women University, Sialkot, Pakistan, Assistant Professor, Department of Business Administration, Allama Iqbal Open University, Islamabad, Pakistan, Lecturer, University Institute of Management Sciences, PMAS-University of Arid Agriculture Rawalpindi, Pakistan, BBA Faculty Member/Coordinator, Department of Business & Economics, FG Sir Syed College Rawalpindi, Pakistan, Lecturer, Department of Management Sciences, University of Gujrat, Pakistan, Email: noheed.khan@tuf.edu.pk, mobeen.shafqat@gcwus.edu.pk, salman_qureshi@aiou.edu.pk, anum.shafique@uaar.edu.pk, rao.muhammad.bilal@gmail.com, waseem.ullah@uog.edu.pk

: Today’s world capital markets are becoming closely interdependent with each other. This study tests the interdependency and long-term relationship among five Asian financial markets. The results suggest that investors can make their investment portfolio between these financial markets because risk can be diversified in these financial markets. Granger causality test result indicates SSE, HSE and BSE have interdependency on PSE, but CSE has not interdependency on PSE. PSE has not interdependency on SSE and BSE, but PSE has interdependent on HSE and CSE. Granger causality results suggest investor can get the short-run benefit for the international investment portfolio. Cointegration result indicates PSE has a long-term relationship between BSE, HSE, CSE, and SSE. The findings suggest that long-term benefit is limited.

Prior studies regarding the corporate performance and CEO's turnover produce inconclusive results.Using a comprehensive database of Chinese firms, this paper proposes a newly formulated conceptual framework that an introduction of interaction term of family involvement in the relationship between corporate performance and CEO's turnover.Our data sample is composed of 1537 listed non-financial companies for the period 2006 to 2016.We use fixed effect model to analyze the data.The findings show that CEO turnover has a significant negative impact on corporate performance.Furthermore, the family involvement plays crucial moderating role in the relationship between corporate performance and CEO's turnover.The robust and additional analyses validate the findings of the study.

Working capital plays a significant role in the manufacturing sector. The recent study is based on the manufacturing sector of Pakistan. Thirteen manufacturing sectors were selected for this research. For analyzing the results, a univariate test was performed under a generalized linear model. The results reveal that cash has a negative impact on operating profitability. The Construction & Materials, Automobiles & Parts, Forestry & Paper, and Food Product sectors experience negative impacts on operating profitability. The Pharma & Biotech and the Chemicals sectors see highly negative impacts on operating profitability. Working capital management in some sectors have positive and some have negative impacts on the stock price. Disciplinary: Management Sciences (Finance). (C) 2020 INT TRANS J ENG MANAG SCI TECH.

This study identified the innovation as moderating effect on the relationship between managerial incentives and tax avoidance. IT and software industry has been selected for this investigation. The random effect model is used for the time period of 2007-2015. The findings revealed that managerial equity incentives have a positive effect on tax avoidance in IT and software industry of China. The findings support the innovation has moderating effect in the association between managerial incentives and tax avoidance. Innovative firms pay more managerial incentives for tax avoidance.

The purpose of this study is to conduct an in-depth analysis of the existing risk management framework to explore the roles, responsibilities, and hindrances of Chief Risk Officer (CRO) to better manage the risk governance issues of commercial banking industry of Pakistan. A qualitative research design was adopted for this study to carry out an in-depth evaluation of the existing risk management framework. A case study based research strategy was adopted in which in-depth interviews were conducted from the CROs/Heads of Risk of commercial banks of Pakistan. The thematic analysis reveals that there are certain deficiencies in the existing risk management framework which are incorrect positioning of CRO, lack of maturity of risk management capabilities; weak risk culture; de-risk software solutions; advanced risk techniques and tested risk models for effective risk assessment & analysis. Furthermore, it is suggested that the Board of Directors (BoDs) design policies to create a risk culture in the bank so that every person in the bank will understand the importance of risk management that could lead to correct the positioning of CROs in the banks so that the CROs can play their part in the most effective way. (C) 2019 INT TRANS J ENG MANAG SCI TECH.

Purpose: The aims of this study to find the web disclosure as mediating role in the relationship between paradox of choice, investor experience, financial literacy and investment decision making.. Design/Methodology/Approach: Data were obtained from the 200 respondents for recent empirical investigation. The structural equation model is employed for analyzing the data. Findings: The novel findings suggest that paradox of choice, investor experience, and financial literacy have direct positive effect on investment decision making. Moreover, the findings recommend that web disclosure acts as a mediator between paradox of choice, investor experience, financial literacy and investment decision making Implications/Originality/Value: The novel findings recommend that an important policy implication of web information disclosure for the investor.

In the modern era of globalization, the rapid increase in information and telecommunication technologies (ICTs) contributes in various sectors of an economy; however, the environmental consequences of ICTs cannot be ignored. Therefore, the study investigates the nexus between ICTs, economic growth, financial development, and environmental quality in emerging economies. The novel feature of the study is that the interaction term of ICT is introduced with economic growth and financial development. The empirical findings of the study are based on panel mean group (MG) and augmented mean group (AMG) estimation methods from 1990 to 2015. The following empirical results are established: first the ICTs significantly affect CO2 emissions. Second, the moderating effect of ICT and financial development stimulate the level of CO2 emissions. Third, economic growth contributes CO2 emission; however, the interaction between ICT and GDP mitigates the level of pollution. Policy thresholds with the R&D in ICT sector are required to mitigate the level of CO2 emission. Introduction of green ICTs projects in the financial sector is a better choice to improve the energy efficiency.

Diversity management is important for every business organization. This research investigates the diverse workforce issues of the banking industry of Pakistan. The data were collected from the questionnaire. The findings of the study suggest that females, low-income employees, rural area employees and those employees who have job opportunity have less comfortable in the workplace with other employees. The findings of the study support the banks should arrange the diversity management training for employees. The findings of the study contribute to social psychology and diversity management literature.

The aim of this study is to explore the sustainability of Chinese economic growth with reference to foreign direct investment and exports. Some conservative measures like net exports to the gross domestic product as well as export to GDP prejudiced and do not analyze precisely measure the role of external demand in the growth of the economy. We measured growth in the economy using GNI per capita that exposes the effect of FDI and exports in the country, ultimately causing growth in the economy. Our proposed analysis offers a more precise calculation of the economy of China to external shocks, with aspects of FDI and export effect on growth. Analyzing data from the year 1985-2014 for the Chinese economy and applying unit root test, Johansen cointegration, vector error correction model and Granger causality, we found the long run interaction between export, FDI, and growth. Granger causality test indicates two ways short run interaction between export and growth, while one-way causality between FDI. We analyzed that Chinese economy is chiefly dependent on exports while the balance from growth in the economy towards demand at domestic level has not been attained yet.

This study examines the relationship between audit firm rotation and tax avoidance. Modified auditor opinions were used as an audit quality. The findings of the study suggest that mandatory audit firm rotation has not an indirect effect on temporary and permanent book-tax differences via modified auditor opinions. Moreover, voluntary and no-audit firm rotation was found to have an indirect relationship with temporary book-tax differences via the modified auditor opinions. The nonBig4 audit firm findings suggest that voluntary and no-audit firm rotations have an indirect relationship with the temporary book-tax difference via modified auditor opinions. We also find strong evidence that voluntary and no-audit firm's rotation increase tax avoidance via modified auditor opinions in non-SOEs. The findings of this study suggest that voluntary and no-audit firm rotation increases tax avoidance via modified auditor opinions.

FDI and export play the significant role in economic growth. This research synthesizes the relationship between FDI, export, and economic growth (per-capita income). For this purpose data were used from 1990–2015 which were obtained from World Bank indicators. Johansen cointegration, Granger causality, and unit root were applied for analyzing the results. The results reveal that Pakistan and India FDI and export have long term relationship with per-capita income. Granger casualty results demonstrate that Pakistan FDI and export has a unidirectional relationship with economic growth (Per capita income). The findings also recommend that Pakistan and India FDI have long run relationship with economic growth (Per capita income). The vector error correction model findings suggests that −27% changes in the short run to long run growth at an equilibrium point of Pakistan. India vector error correction model results also show that −31.1% short run to long run growth at the equilibrium point.