The study aims to investigate the relationship between ESG (Environment, Social, Governance) performance on bank value when moderated by loan loss reserves. Using all 11 Thai listed banks for the period 2017–2021, data were collected from Bloomberg database, the official website of the Stock Exchange of Thailand (SETSMART), and Bank of Thailand, totalling 55 observations. The selected CAMEL indicators served as the control variables. Multiple linear regression and conditional effect analyses were executed using Tobin’s Q as a bank value. This study carefully tested the validity of the dataset, including fixed and random effects. The research outcomes demonstrate the interaction between ESG performance and loan loss reserves has a notably negative effect on the association between ESG performance and bank value. Subsequent analysis reveals that the negative influence of ESG performance on bank value is more pronounced with higher levels of loan loss reserves. These findings have important implications for bankers, investors, and policymakers, offering insights into the dynamics of ESG and loan loss reserves considerations.

This study explores the pivotal factors influencing the adoption of International Financial Reporting Standards (IFRS) in the banking sector of Vietnam, focusing on the perceptions of its benefits, the competence of accountants, the involvement of managers, and the guidance from the accounting and auditing community. Employing Exploratory Factor Analysis (EFA) on data collected from 236 professionals across accounting, auditing, banking, and finance, the research reveals that the perceived benefits of IFRS, active managerial participation, and advice from the accounting-auditing community significantly encourage the adoption of IFRS within Vietnamese commercial banks. Interestingly, the competence of accountants was not identified as a significant determinant. These findings suggest a nuanced landscape of IFRS adoption, emphasizing the importance of managerial support and community guidance over individual accountant competence. The study contributes to the broader discourse on IFRS adoption, offering actionable insights for banks, policymakers, and potentially applicable strategies for firms in Vietnam or similarly positioned economies on the path to IFRS compliance.

This investigation extends into the intricate fabric of customer-based corporate reputation within the banking industry, applying advanced analytics to decipher the nuances of customer perceptions. By integrating structural equation modeling, particularly through SmartPLS4, we thoroughly examine the interrelations of perceived quality, competence, likeability, and trust, and how they culminate in customer satisfaction and loyalty. Our comprehensive dataset is drawn from a varied demographic of banking consumers, ensuring a holistic view of the sector’s reputation dynamics. The research reveals the profound influence of these constructs on customer decision-making, with likeability emerging as a critical driver of satisfaction and allegiance to the bank. We also rigorously test our model’s internal consistency and convergent validity, establishing its reliability and robustness. While the direct involvement of Business Intelligence (BI) tools in the research design may not be overtly articulated, the analytical techniques and data-driven approach at the core of our methodology are synonymous with BI’s capabilities. The insights garnered from our analysis have direct implications for data-driven decision-making in banking. They inform strategies that could include enhancing service personalization, refining reputation management, and improving customer retention efforts. We acknowledge the need to more explicitly detail the role of BI within the research process. BI’s latent presence is inherent in the analytical processes employed to interpret complex data and generate actionable insights, which are crucial for crafting targeted marketing strategies. In summary, our research not only contributes to academic discourse on marketing and customer perception but also implicitly demonstrates the value that BI methodologies bring to understanding and influencing consumer behavior in the banking sector. It is this blend of analytics and marketing intelligence that equips banks with the strategic leverage necessary to thrive in today’s competitive financial landscape.

In today’s rapidly evolving world, the integration of artificial intelligence (AI) technologies has become paramount, offering unparalleled value propositions and unparalleled consumer experiences. This study delves into the transformative impact of five AI activities on brand experience and consumer-based brand equity within the retail banking landscape of Lebanon. Employing a quantitative deductive approach and a sample of 211 respondents, the research employs structural equation modeling to analyze the data. The findings underscore the significant influence of four AI marketing activities on brand experience, revealing that factors such as information, accessibility, and customization play pivotal roles, while interaction has a less pronounced effect. Importantly, the study unveils that brand experience acts as a partial mediator between AI marketing activities and consumer-based brand equity. These revelations not only illuminate pathways for retail banks in Lebanon to refine their AI strategies but also underscore the importance of leveraging AI-driven marketing initiatives to bolster customer equity, acquisition, and retention efforts in an increasingly competitive market age.

This study investigates the relationship between Corporate Social Responsibility (CSR) dimensions and employees’ satisfaction and retention for sustainability in banks.  Four components (economic, legal, ethical, and philanthropic) are analyzed CSR activities and their effects on employee’s satisfaction and retention in the company. Purposive and convenient sampling method was used to get the information from 221 participants. The entire form of the dataset is utilized to execute regression and correlation analysis using SPSS. In order to find out the relationship between economic, legal, ethical, and philanthropic factors and employee’s satisfaction and retention, regression beta coefficient and correlation were used to analyze. This study also examines the relationship between job satisfaction and intentions to retain with an organization. The findings demonstrate that the CSR aspects of ethical and philanthropic have a considerable and favorable influence on employee’s satisfaction. The outcome also demonstrates a good and prominent influence of legal CSR on the satisfaction of employee’s to retain with the firm. Moreover, this study demonstrates that economic aspect of CSR has no significant impact on employee’s retention and satisfaction. Correlation analysis depicts that economic CSR is positively and significantly connected with employee’s retention and satisfaction. This research came to the conclusion that enhancing employees view regarding CSR activities such as economic, legal, ethical, and philanthropic will increase employee’s satisfaction. Therefore, executives and managers in the banks should take steps to influence how employees see CSR areas in order to raise employee’s satisfaction and retention in the banks for sustainability.