The current research seeks to assess the influence of corporate governance mechanisms and IFRS adoption on compliance with IFRS, earning management, and financial reporting quality(FRQ). A sample comprises 102 Saudi listed firms for the period spanning from 2014 up to 2019 was used. The study used descriptive statistics, correlation analysis and multivariate analysis to estimate the results. The results reveal that while board size, board meeting and foreign ownership had negative effects on compliance with IFRS, board and audit committee independence exhibited a positive effect. Further, the results demonstrate that there was a sign of earning management under IFRS when a performance magnitude was used. The results also indicate that board and audit committee size, audit committee meeting and managerial ownership had significant negative effects on financial reporting quality however, board and audit committee independence showed a significant positive effect. Importantly, the results found that FRQ under IFRS was better than Saudi GAAP. The present research provides practical implications for policy makers, stock market authority, and academicians. More regulatory and disclosure requirements have to be imposed and financial reporting supervisory board need to be formed. The present research provides a novel contribution to IFRS compliance, earning management, financial reporting quality and corporate governance literature. It has a unique contribution as it attempts to investigate this issue in the context of an emerging economy and a recent IFRS adopter; Saudi Arabia that has special country-specific characteristics. The study also provides an evidence by investigating earning management and financial reporting quality under both sets of accounting standards; IFRS and Saudi GAAP.

The purpose of this paper is to investigate the drivers of firms’ sociability on social media (SM), an unregulated area, in an emerging country, namely, Kingdom of Saudi Arabia (KSA). The sample of this study is 345 non-financial listed firms on Tadawul stock exchange during 2016-2019. Data are collected from several sources such as annual reports, the official website of the sample companies. Other data are collected manually such as the presence of the CEO and the sampled companies on SM. Our findings show that firm size and leverage level are important firms’ characteristics that drive firms’ sociability on social media. The finding shows that CEO sociability on social media is a key CEOs’ characteristic that drives firms’ sociability on social media. Further analysis reports that there is a complementary effect between CEO’s sociability on social media and firm size in increasing firms’ sociability on SM. The findings also show that there is a complementary effect between CEO’s sociability on social media and firm leverage in increasing firms’ sociability on SM. This study contributes to the disclosure literature by providing empirical evidence of the drivers of firms’ sociability on SM, an unregulated area in KSA. It also complements the considerable literature on voluntary disclosure which ignores the use of SM platforms as a “new” voluntary type of reporting. The present study complements recent literature on the adoption of SM by providing evidence that the sociability of top leaders is a driver of firms’ sociability on SM.

This study aims to examine and analyze the influence of social media and Word of mouth on Buying Interest through Brand Image in Creative Economy Business in city of Medan, Indonesia. The population in this study is consumers who visit and buy products at the Creative Economy Business in the city. The number of samples used in this study were 384 respondents with the Cochran formula. The analysis technique used is the Partial Least Squares method, namely, to test the measurement model and structural model. The results show that social media has no significant effect on Buying Interest, Word Of Mouth has a significant effect on Buying Interest, Social Media has no significant effect on Brand Image, Word Of Mouth has a significant effect on Brand Image and Brand Image has a significant effect on Buying Interest. Social Media has no significant effect on Buying Interest through Brand Image as an intervening variable, Word of Mouth has a significant effect on Buying Interest through Brand Image as an intervening variable on Creative Economy Business in Medan City.

The purpose of this research is to describe the role of Financial Technology in enhancing financial inclusion in the Micro, Small and Medium Enterprises (MSMEs) industry through accessibility and assistance. MSMEs play a very important role in increasing regional and national economic growth. There are various types of MSMEs that are scattered throughout Indonesia with the main problem being capital. The rapid growth of FinTech's financing business is currently an alternative that can be accessed by all levels of society through financial inclusion, which is one way to socialize the financial sector specially to facilitate financial access services for the public. The population in this study were members of Dekranasda (Dewan Kerajinan Nasional Daerah) Denpasar assisted and the determination of samples was based on purposive sampling method which includes people involved in a weaving craft business and have been fostered for at least 3 years. The method of data collection is by questionnaires, documentation and interviews. The method of data analysis in this study is the instrument test, classic assumption test, and hypothesis testing with the SPSS program. Based on the results of the analysis of accessibility and assistance, financial technology has a significant positive effect on capital development. By funding MSMEs, lenders get investment alternatives with attractive returns. On the other hand, MSMEs borrowers get business capital loans without collateral with an easy and fast online process.

This study aims to examine the effects of company-specific macroeconomic fluctuation in raw materials prices on the speed of adjustment through dynamic targeting capital structure on textile companies listed on the Indonesia Stock Exchange during 2012 and the second quarter of 2020. Using panel data regression of the fixed-effect method, we discovered that the speed of adjustment varies in each industry and period. Textile companies listed on the Indonesia Stock Exchange adjust their capital structure through a dynamic target of 53.3% per year. It takes 1 year and 10 months to close the target capital structure. The factors that determine the target capital structure include company size, tangibility, liquidity and growth opportunity, asset utilization, as well as retained earnings. On the other side, factors that contribute to the speed of adjustment include company size, growth opportunity, earnings volatility, asset utilization, retained earnings, distance to the target, and economic growth. Other factors that also affect the speed of adjustment include fluctuations in the prices of cotton and crude oil. The result of this study is expected to provide an optimal capital structure formulation to the textile industries in Indonesia to finance companies’ operational activities and growth opportunities effectively. This study also provides an overview of how textile companies make capital structure adjustment, as there are changes in company-specific factors, macroeconomic conditions, and fluctuation in raw material prices.

Web 2.0 has changed the way consumers access information. This study aims to investigate the relationship between social media (Watsons’ Facebook page) content and consumers repurchase intention. In addition, it determined whether E-WOM and interactivity can act as the mediating variables between the social media content and repurchase decision. The data were collected through online and offline questionnaires. A total of 146 valid questionnaires were obtained and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) through the SMART-PLS 3.3.9 software. The findings support the direct effect of social media content on E-WOM, interactivity, and repurchase intention. Moreover, the results confirmed the mediating role of interactivity between social media content and repurchase intention, however, E-WOM does not mediate between social media content and repurchase intention. The present study suggests some managerial implications for beauty brand retailers and provides fundamental strategies related to their social media.

There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must be examined separately to find out the factors that may motivate or limit the effective adoption of IPSAS. This study, therefore, aims to explore the key success factors when it comes to adopting IPSAS in Jordan. A 39-item questionnaire was devised and sent to 500 employees who were working in public entity departments. Only 326 questionnaires were returned, yielding a response rate of 65.2%. The results suggested that the most important factors were local legislation and the infrastructure, while the training of staff came at the bottom of list. These results are important to regulators for drawing up a clear road map for transferring fully to IPSAS.

The purpose of this study is to verify the impact of international financial reporting standards (IFRS) adoption on the quality of accounting performance and efficiency of investment decisions in the Saudi business environment as an emerging economy. In this study, content analysis approach is adopted for examining the annual reports of Saudi companies listed in Saudi stock exchange market during two periods: the pre-adoption of IFRS period during the year of 2016 and the post-adoption of IFRS period during the period 2017-2018. The study uses accounting information, accounting conservatism, earning management as alternative variables of accounting performance quality. In addition to accounting profit quality, liquidity and cost of capital are also used as alternative variables for the efficiency of investment decisions. The study finds that there was a positive impact of IFRS adoption on the quality of accounting performance, since it was positively related to both the qualitative characteristics of information and accounting conservatism, while it was negatively related to earning management. IFRS also improves the efficiency of investment decisions, as it was positively related to both profit quality and liquidity while it was negatively related to cost of capital.

Web 2.0 has changed the way consumers access information. This study aims to investigate the relationship between social media (Watsons’ Facebook page) content and consumers repurchase intention. In addition, it determined whether E-WOM and interactivity can act as the mediating variables between the social media content and repurchase decision. The data were collected through online and offline questionnaires. A total of 146 valid questionnaires were obtained and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) through the SMART-PLS 3.3.9 software. The findings support the direct effect of social media content on E-WOM, interactivity, and repurchase intention. Moreover, the results confirmed the mediating role of interactivity between social media content and repurchase intention, however, E-WOM does not mediate between social media content and repurchase intention. The present study suggests some managerial implications for beauty brand retailers and provides fundamental strategies related to their social media.

Word-of-mouth (WOM) has been recognized as one of the most influential forms of information transmission. Advances in information technology and the emergence of online social networking sites have changed the manner in which data is delivered. This phenomenon has an impact on consumers because readily accessible information can significantly influence consumption-related decisions. The purpose of this paper is to examine the role of e-WOM in mediating the influence of the marketing mix and destination image on the intention of tourists to re-visit destinations. The primary data was derived from 190 tourist respondents and collected by means of questionnaires distributed via Google forms. The resulting data was analyzed using AMOS-SEM, while evaluating the role of e-WOM as a model involving a Sobel test. The results of the analysis indicated that e-WOM plays a highly significant role in piquing individual's' interest in re-visiting tourist sites. Contributory factors such as the marketing mix, destination image, and e-WOM all support this research hypothesis.