This study seeks to explore the information value of free cash flow (FCF) on corporate sustainability and investigate the moderating effects of board gender diversity and firm size on the association between FCF and corporate sustainability of Thai listed companies. The dataset consists of companies listed on the Stock Exchange of Thailand (SET) in 2022. Multivariate regression analysis is executed in this study. Subsequently, PROCESS macro served to evaluate the proposed hypotheses. This study found that FCF has a significant positive relationship with corporate sustainability. As well, board gender diversity and firm size both moderate the relationship between FCF and corporate sustainability, such that the positive effect of FCF on corporate sustainability is stronger when the proportion of female boards diminishes, while firm size is smaller. However, when firms have a larger proportion of females on the boards of directors for all levels of firm size, free cash flow indicates that there is no statistically significant effect on corporate sustainability. This study contributes to FCF and sustainability literature by understanding the extent of corporate sustainability.

Objectives: This research aimed to empirically examine the transformative impacts of Artificial Intelligence (AI) adoption on financial reporting quality in Jordanian banking, with internal controls as a hypothesized mediation mechanism. Methodology: Quantitative survey data was collected from 130 bank personnel. Multi-item reflective measures assessed AI adoption, internal controls, and financial reporting quality—structural equation modelling analysis relationships between constructs. Findings: The research tested four hypotheses grounded in agency and contingency theories. Confirmatory factor analysis demonstrated sound measurement models. Structural equation modelling revealed that AI adoption significantly transformed financial reporting quality. The mediating effect of internal controls on the AI-quality relationship was supported. Specifically, the path from AI adoption to quality was significant, indicating a positive impact. Despite internal controls strongly predicting quality, its mediating effect significantly shaped the degree of transformation driven by AI adoption. The indirect effect of AI on quality through internal controls was also significant. Findings imply a growing diffusion of AI applications in core financial reporting systems. Practical implications: Increasing AI applications focus on holistically transforming systems, reflecting committing adoption. Jordanian banks selectively leverage controls to moderate AI-induced transformations. Originality/value: This study provides essential real-world insights into how AI is adopted and impacts the Jordanian banking sector, a key player in a fast-evolving developing economy. By examining the role of internal controls, it deepens our understanding of how AI works in practice and offers practical advice for integrating technology effectively and improving information quality. Its mixed methods, unique context, and focus on AI’s impact on organizations significantly enrich academic literature. Recommendations: Banks should invest in integrated AI architectures, strategically strengthen critical controls to steer transformations, and incrementally translate AI innovations into core processes.

Urbanization plays a crucial role in facilitating the integration of population growth, industrial development, economic expansion, and energy consumption. In this paper, we aim to examine the relationships between CO2 emissions and various factors including economic growth, urbanization, financial development, and energy consumption within Pakistan’s building sector. The study utilizes annual data spanning from 1990 to 2020. To analyze the cointegration relationship between these variables, we employ the quantile autoregressive distributed lag error correction model (QARDL-ECM). The findings of this research provide evidence supporting the presence of an asymmetric and nonlinear long-term relationship between the variables under investigation. Based on these results, we suggest the implementation of tariffs on nonrenewable energy sources and the formulation of policies that promote sustainable energy practices. By doing so, policymakers and architects can effectively contribute to minimising environmental damage. Overall, this study offers valuable insights that can assist policymakers and architects in making informed decisions to mitigate environmental harm while fostering sustainable development.

Recently, Agile project management has received significant academic and industry attention from due to its advantages, such as decreased costs and time, increased effectiveness, and adaptiveness towards challenging business environments. This study primarily aims to investigate the relationship between the success factors and Agile project management methodology adoption and examine the moderating effect of perceived compatibility. The technology-organization-environment (TOE) framework and technology acceptance theories (UTAUT, IDT, and TAM) were applied as the theoretical foundation of the current study. A survey questionnaire method was employed to achieve the study objectives, while quantitative primary data were gathered using a carefully designed methodological approach focusing on Omani oil and gas industry. The PLS-SEM technique and SmartPLS software were used for hypotheses testing and data analysis. Resultantly, readiness, technology utilization, organizational factors, and perceived compatibility were the significant factors that promoted Agile methodology adoption in the oil and gas industry. Perceived compatibility moderated the relationship between success factors and Agile methodology. The findings suggested that people, technology, and organizational factors facilitate the Agile methodology under the technology acceptance theories and frameworks. Relevant stakeholders should adopt the study outcomes to improve Agile methodology adoption.

This paper focuses on studying the impact of institutional distance between home and host countries on the entry mode choice of multinational enterprises (MNEs). Based on theories of transaction costs and institutional theory, we predict the trend of choosing investment forms of wholly-owned enterprises (WOEs) and joint venture enterprises (JVEs) in the agricultural sector of Vietnam in the context of free trade agreement implementation. The data of 364 MNEs from 22 different nations that directly invested in the agricultural sector of Vietnam in the period 1996–2019 were extracted from Worldwide Governance Indicators (WGI), which is provided by World Bank. An empirical investigation has employed logistic regression. The results show a positive relationship between institutional distance with regard to rule of law and regulatory quality and WOE choice. Furthermore, the entry mode choices of MNEs in Vietnam’s agricultural sector are also noticeably influenced by the implementation of freedom trade agreements (FTAs).

The purpose of this study is to investigate different factors associated with remote online home-based learning (thereafter named OHL), including technical system quality, perceived quality of contents, perceived ease of use, and perceived usefulness in relation to the satisfaction of undergraduate students following the post-COVID-19 pandemic in Malaysia. Additionally, the mediating roles of attitude are also investigated. Two hundred questionnaires were distributed using judgmental sampling method and 156 completed responses were collected. The data were subsequently analyzed using PLS-SEM. The findings imply that the OHL system is an effective method although it is challenging to operate. In terms of perceived technical system quality, OHL is currently more gratifying for students; however, some have reported that the quality of the content delivered via the remote system is still unsatisfactory. Moreover, the study found that attitude is a significant determinant of undergraduates’ satisfaction with OHL. This study contributes to the advancement of current knowledge by inspecting the factors of the Undergraduate Level OHL System using the mediating roles of attitude. In terms of underpinning theories, Technology Acceptance Model and Information System Model were employed as the guiding principles of the current study.