Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.

In developing countries, urban mobility is a significant challenge due to convergence of population growth and the economic attraction of urban centers. This convergence of factors has resulted in an increase in the demand for transport services, affecting existing infrastructure and requiring the development of sustainable mobility solutions. In order to tackle this challenge, it is necessary to create optimal services that promote sustainable urban mobility. The main objective of this research is to develop and validate a comprehensive methodology framework for assessing and selecting the most sustainable and environmentally responsible urban mobility services for decision makers in developing countries. By integrating fuzzy multi-criteria decision-making techniques, the study aims to address the inherent complexity and uncertainty of urban mobility planning and provide a robust tool for optimizing transportation solutions for rapid urbanization. The proposed methodology combines three-dimensional fuzzy methods of type-1, including AHP, TOPSIS and PROMETHEE, using the Borda method to adapt subjectivity, uncertainty, and incomplete judgments. The results show the advantages of using integrated methods in the sustainable selection of urban mobility systems. A sensitivity analysis is also performed to validate the robustness of the model and to provide insights into the reliability and stability of the evaluation model. This study contributes to inform decision-making, improves policies and urban mobility infrastructure, promotes sustainable decisions, and meets the specific needs of developing countries.

This study explores the dynamic relationship between ethical human resources management (HRM) strategies, the level of commitment an employee feels towards their organization, and their job performance, paying particular attention to how employees’ perceptions of the support they receive from their organization can influence these interactions, especially during challenging times. Drawing on a sample of full-time non-executive Indonesian employees, the research employs descriptive statistics for initial data analysis, followed by structural equation modeling (SEM) to test the proposed hypotheses rigorously. The investigation reveals a positive relationship between ethical HRM and employee performance (EP) and organizational commitment (OC). Additionally, OC emerges as a pivotal mediator in the ethical HRM-EP link. Notably, employees’ organizational support perception (EOSP), often assumed to enhance positive organizational outcomes, displays a surprising negative moderating effect when combined with OC, suggesting a more intricate relationship than traditionally posited. These findings enhance our comprehension of how ethical HRM practices function in times of crisis, questioning conventional beliefs regarding the influence of organizational support. The study’s methodological approach, combining descriptive and advanced statistical analyses, provides a robust framework for understanding these complex relationships. This research holds significant implications for HRM practices, particularly in crisis response and management, indicating a need for nuanced support strategies that reflect the complexity of employee-organization dynamics.

This study investigates the influence of government expenditure on the economic growth of the ASEAN-5 countries from 2000 to 2021. The study employs the Pooled Mean Group (PMG) ARDL model and robust least squares method. The importance of the current study lies in its analysis of the short and long-run impact of government expenditure on economic growth in ASEAN-5. The empirical findings demonstrate a positive relationship between government expenditure and economic growth in the long run. These results align with the Keynesian perspective, asserting that government expenditure stimulates economic growth. The study also confirms one-way causality from government expenditure to economic growth, supporting the Keynesian hypothesis. These insights hold significance for policymakers in the ASEAN-5, highlighting the necessity for policies promoting the effective allocation of productive government expenditure. Moreover, it is important to enhance systems that promote economic growth and efficiently allocated economic resources toward productive expenditures while also maintaining effective governance over such expenditures.

The study examines the relationship between EPS and the gearing ratios and return on equity (ROE) ratio of 9 public listed firms on the Malaysian Stock Exchange from 2014 to 2022 financial years. The firms are selected at random. From this study it was established that there is a negative relation between EPS and gearing and a positive relation between EPS and ROE. Companies that want to attract more investors need to keep their gearing ratio low and increase the return on equity ratio high. To obtain the benefits of gearing or external funding, there need to be a balance between equity and debts. There is no one optimal balance between debt and equity. This balance is difference for each company and the sector they operate in. It is important for managers of companies to find the optimal balance between debt and equity, unique to their company.

This study investigates the optimization of ride-sharing services (RSS) on the ride-hailing service (RHS) providers in Bangladesh. This study employed an explanatory sequential mixed method research design- a qualitative study followed by a quantitative one. Qualitative data were collected through focus group discussions and in-depth interviews with twenty (20) riders and drivers in Bangladesh, and quantitative data were collected from 300 respondents consisting of riders and drivers using a convenience sampling technique. Factor analysis and hierarchical cluster analysis were applied to the data analysis. The qualitative analysis reveals several significant factors associated with RSS and RHS, including cost efficiency, fare, fuel consumption, traffic congestion, carbon emissions, environmental pollution, employment opportunities, business growth, and security. The quantitative results indicate that using RSS is associated with more significant benefits than RHS in various aspects, including cost efficiency, fare, fuel consumption, traffic congestion, carbon emissions, environmental pollution, employment opportunities, and expansion of the automobile industry. The findings may assist policymakers in understanding how RSS can yield more incredible economic, environmental, and social benefits than RHS by analyzing fare sharing among passengers, carbon emissions, fuel consumption, and the expansion of the vehicle markets etc. Therefore, the government can formulate distinct policies for RSS holders due to their contributions to economic, social, and environmental concerns. While RHS services are available in many cities in Bangladesh, this study considered only Dhaka and Sylhet cities. Thus, future studies can consider more respondents from other cities for a holistic understanding.