The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies.

International Financial Reporting Standards (IFRS) 's adoption increased attention to International Accounting Standard Regulations worldwide. It has opened the door for empirical analysis having different perceptions of mandatory IFRS adoption. This paper's main objective is to examine the impact of accounting quality and IFRS adoption on Pakistan's banking sector efficiency. We have employed the Malmquist productivity index, Roychowdhury's Earnings Management, and modified learner index to conduct the empirical analysis. The results mean how much banking sector efficiency is affected by accounting quality and IFRS adoption. The results demonstrate that the banking sector efficiency significantly increases through accounting quality and IFRS. Furthermore, it can be seen that the foreign banks' efficiency in Pakistan is less than other banks compared to public or private banks. Additionally, more earnings timeliness has been noted in large banks than medium and small banks in Pakistan. Preferably, the practice of quality accounting relies on disclosed information through financial statements. In contrast, the organizations may evade the losses once the information quality is precise and appropriate. The study provides valuable information to managers and other stakeholders.

Impact of Dark Triad on Anxiety Disorder: Parallel Mediation Analysis During Pandemic.

The current study aimed to investigate the mediating role of loneliness, ASMR, on the relationship between narcissism, Machiavellianism, and psychopathy and anxiety disorder. The population of the study was professionals working in public and private sector organizations. Non-probability snowball technique was used. Data was collected from 512 professionals. A total of 653 questionnaires were distributed and 512 were used in the analysis yielding a response rate of 78.4%. PLS-SEM was used to analyze the data. Measurement and structural models were developed to test the reliability, and validity of the scales as well as hypotheses. Findings of the measurement model revealed that scales were reliable and valid while results of the structural model revealed that narcissism, psychopathy, COVID loneliness, and ASMR have a significant direct impact on anxiety disorder but Machiavellianism does not have a significant effect on anxiety disorder. In addition, COVID loneliness and ASMR mediated between narcissism and psychopathy but do not significantly mediate between Machiavellianism and anxiety disorder. The current study has extended the body of knowledge by bridging the two theories theory of attachment and cognitive dissonance theory. The current study has provided the primary evidence that COVID loneliness increases anxiety while ASMR (audio-visual) tingling sensations help to reduce anxiety disorder.

The Moderating Role of Organizational Citizenship Behavior Toward Environment on Relationship Between Green Supply Chain Management Practices and Sustainable Performance.

The purpose of this study was to investigate the moderating role of "organizational citizenship behavior toward the environment" (OCBE) on the relation between "green supply chain management" (GSCM) practices and sustainable performance. The participants of the current study were manufacturing firms, and non-probability convenience sampling technique was used for selecting the sample size. The survey method used while data were collected from manufacturing firms was cross-sectional; a total of 151 responses were received and used in the analysis. For statistical analysis, "SmartPLS partial least square, structural equation modeling" PLS-SEM was used. From the findings, it was evident that in the measurement model, convergent and discriminant validities were established. In the second stage, a structural model was developed for hypotheses testing. It was found that sustainable performance was associated with proposed GSCM practices, excluding environmental management. OCBE being a moderator has significant impacts concerning GSCM operations and sustainability functions of firms. However, OCBE did not play the role of moderator between internal environmental management and EE and sustainable performance. The present study is significant for managers and policymakers for the attainment of competitive advantage, enhancement of OCBE, and sustainable performance. Furthermore, this research study is the first empirical study that has used OCBE as a moderator through the lens of NRBV.