This study discusses Integrated Reporting (IR) research through the lens of its thematic, geographical, and citation evolution from 2006 to 2024. The methodology demonstrates 1,136 SCOPUS-indexed publications, the PRISMA framework, VOSviewer for co-occurrence mapping and Bibliometrics for trend and thematic analysis. The findings reveal that the subject has evolved towards empirical (quantitative) investigations addressing IR quality, determinants, and organizational outcomes. Geographical mapping shows research concentration in Europe and emerging engagement from Asia-Pacific regions, while citation analysis highlights the growing influence of sustainability and ESG-oriented frameworks. Thematic mapping further identifies a paradigm shift from standalone IR studies toward integrated approaches combining CSR, ESG, and SDG perspectives, reflecting the institutionalisation of IR. Unlike previous bibliometric studies, this paper covers a longer time span and a broader dataset, about how the field has matured as a bridge between financial and non-financial reporting. The study thus shows new areas of research to focus.

Micro and Small Enterprises are a critical catalyst for socio-economic development in Brazil. However, financial and technical limitations frequently hinder the access and implementation of management tools by Micro and Small Enterprises. This study addresses this challenge through a case study that applies the Throughput Accounting to determine the most profitable production mix for the small enterprise Bianfer Indústria Metalúrgica. The company manufactures and commercializes parts and components for agricultural machinery and equipment in Brazil. Production mix decisions are currently based on the owners’ experience, sales history, and Absorption Costing. This approach, however, generates additional costs and inventory thereby compromising the profitability of Bianfer Indústria Metalúrgica. The pursuit of enhanced profitability led to the formulation of three hypothetical scenarios to compare the production mix proposed by Absorption Costing and Throughput Accounting concerning the Return on Assets (ROA). Mathematical modeling and scenario simulations were conducted using the Microsoft Office Excel 365. The results indicate that Throughput Accounting is readily adaptable, solves the problem more quickly, and provides superior financial gains (ROA from 1.36% to 2.71%). This study addresses an important practical gap that can guide students, professionals, and researchers in the application of Throughput Accounting. The main contribution of this study is empirical evidence that Throughput Accounting is an effective management tool for Micro and Small Enterprises. The implementation of Throughput Accounting through a simple Microsoft Office Excel model can significantly improve production mix decision-making in Micro and Small Enterprises.

The present study has considered securities data and Environmental, Social and Governance (ESG) measures of firms from France, Japan and the United Kingdom. Securities data and ESG measures are subjected to cross-sectional OLS regressions of working capital and cash conversion cycle on ESG risk ratings. Agency cost effects have been found, as ESG risk increased working capital, while reducing the cash conversion cycle. Results are consistent across all three countries. It has been concluded that failure to meet ESG goals increases firm risk. The increase in risk may be met by increasing short-term liquidity. The unnecessary increase in short-term liquidity limits the firm’s ability to employ funds to exploit growth opportunities and maximize shareholder wealth.

Aviation transportation, as the aerial corridor supporting the global economic operation, has become increasingly significant in the post-pandemic recovery phase. However, beneath the industry prosperity lie numerous risks and challenges. This paper initially elaborates systematically on the rationale for selecting CNN models for conducting research on financial risk early warning, followed by the choice of publicly listed airlines in the A-share market, thereby establishing samples for financial risk early warning and financial health. Subsequently, through differential testing of these two sample categories, suitable financial risk early warning indicators tailored for airlines are scientifically and systematically sifted out. Moreover, to address issues such as the different dimensions of indicator data, the imbalance in the number of sample categories, and dataset partitioning, data preprocessing efforts are undertaken. Finally, the processed data is fed into the CNN model for training, followed by an assessment and analysis of its early warning efficacy.

This research is motivated by the low level of financial welfare among lecturers, which is influenced by the complexity of economic factors, financial behavior, and the development of financial technology. In the context of Muslim society, variables play a very important role in shaping financial satisfaction, especially if mediated by healthy financial behavior. The approach used is Systematic Literature Review (SLR) with the PRISMA protocol, which includes a literature search on the Google Scholar database using the Publish or Perish tool and Bibliometric and VOSviewer analysis of publications during 2014–2024 as many as 127 articles. The four independent variables have a positive influence on financial satisfaction, either directly or indirectly through financial behavior, with sharia financial literacy and financial technology occupying the most dominant position. The integration of the four variables in a single model makes a theoretical contribution to the development of a conceptual framework that integrates cognitive, behavioral, technological, and religious value dimensions. In this paper, the variable of qona'ah attitude is used which is rarely used in the concept of financial satisfaction. This study is mainly in data sources that only include open access literature in the 2014–2024 timeframe, which has the potential to ignore important findings from paid articles or publications prior to that period. For further research, it is recommended to test this mediation model in cross-border and cultural populations, as well as the exploration of the integration of other psychological variables such as financial self-efficacy.

The supermarket sector is one of the most important components of the retail industry. Rapidly growing chain supermarkets stand out in this sector. This study introduces a hybrid method to assess the performance of stores within a supermarket chain. In the study, stores are compared over a five-year period using various criteria. These criteria include financial metrics such as rent cost, employee cost, energy cost, waste cost, supply cost, and sales revenue, as well as store size. Initially, the presence of differences between supermarkets based on these criteria was investigated. According to the criterion-based analysis, it is not easy to make a decision about the overall performance of supermarkets. Therefore, conducting the analysis using multi-criteria decision-making methods provides more meaningful results. In the proposed hybrid method, the criteria are first weighted using the entropy method to determine their importance levels. It was determined that the most important criterion is rent cost. The performance was then calculated using the VIKOR, MOORA, and ARAS methods. As a result of the analysis, the same store showed the best performance in all three methods.

This paper explores studies that determine life insurance efficiency, an area that is gaining in recognition as being important to investigate. As well a scrutinization and exploration of the numbers and recent trends of methods and some aspects of life firm efficiency measurement is implemented. In its overview of life company efficiency items written since 1982 this project shows how the most fundamental elements of life enterprise efficiency estimation, for example the set-up and form of outputs and inputs, have been coped with. Therefore, an assessment of the overall results of efficiency studies is possible. Similarly, ideas for potential further research are portrayed. One conclusion drawn from the results of this project is that the steady increase in both the volume and scope of pieces scrutinizing life firm efficiency means that it is being perceived as being of greater importance. Consequently, this review will be of value to both practitioners and regulators concerned with this subject in that it will enable an assessment of which aspects of this field of study need more research and which are otherwise worth developing.

Technology-mediated client behaviors have emerged as critical determinants of organizational effectiveness and competitive positioning in the financial services landscape. This study examines multi-criteria client risk assessment within financial institutions, exploring the key facets that drive organizational capability development in managing digital transformation challenges. Using logistic regression and mediation analysis, we conducted an in-depth analysis based on a sample of 2,824 client profiles and comprehensive social media behavioral validation using 53,187 Reddit posts. Our findings reveal that technology usage assessment capabilities, age-based segmentation strategies, and behavioral motivation evaluation are the primary factors influencing organizational effectiveness in client risk management. In particular, systematic technology assessment emerged as the most critical determinant, underscoring the importance of developing sophisticated behavioral analytics capabilities to address evolving digital client behaviors. The implications of our findings extend to organizational strategy, innovation, and future research directions in financial services management, offering valuable insights to improve institutional effectiveness and competitive positioning against evolving technology-mediated challenges.

This study investigates the dynamic causal relationship between India’s GDP and key macroeconomic variables (exports, imports, inflation, exchange rate, BSE and NSE) over a period from January 2000 to December 2024 by using monthly data. Cointegration test has confirmed the presence of one cointegrating equation that means long-run equilibrium relationship exists along with short-run dynamics as provided by VECM estimates through HAC standard errors provided by Newey-West. The CUSUM test has confirmed overall model stability and while heteroskedasticity has been taken care of by applying HAC standard errors. The study has also shown both uni-directional as well as bi-directional casualties.

The study investigates the impact of globalisation on stock market performance in Nigeria. We gathered secondary data from the Nigerian Exchange Group for the years 2016–2024 using an ex post-facto research design. Results show that market capitalisation, stock turnover ratio, and daily stock trading volume in Nigeria are significantly positively impacted by globalisation as measured by foreign direct investment (FDI). The study has several implications including that globalisation can enhance economic growth, promote trade and augment economic efficiency. We recommend that; policy makers and market regulators should facilitate increased participation in international financial markets by implementing policies that attract FDI and portfolio investments.