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This paper aims to examine the financial performance of Bangladeshi listed commercial banks. The study analyzed the financial performances of banks categorized into three generations—first, second, and third—based on their year of commencement of operations in the country. The data of a total of 24 banks, 8 from each generation, listed in the Dhaka Stock Exchange (DSE), has been collected from audited financial statements for the time period of 13 years, from 2010 to 2022. Data has been analyzed using different ratios of profitability, liquidity, capital adequacy, operational efficiency, and credit risk. The ANOVA test also has been used to make a comparison of profitability—the return on assets (ROA), and return on equity (ROE) of the banks of different generations. According to the results, the average profitability ratios in terms of ROA, and ROE of the second-generation banks showed their credibility than banks of other generations; while first generation banks kept higher liquidity, and capital adequacy with higher credit risk than the banks of other generations. The first-generation banks also showed a lower cost-expense ratio, and a higher efficiency in terms of operation, than the banks in the second and third generations. The research also discovered that the profitability of banks of different generations significantly varies from one another.  

The proliferation of technology has innovated new ways of saving and investing money: online savings and investment platforms [OSIPs]. Predicting the intention to adopt Fintech has triggered the interest of many researchers in academia and industries. The primary objective of this study was to examine factors influencing the intention to adopt OSIPs in Nigeria by using data gathered from 640 digitally active citizens from selected cities in Nigeria. Reliability and validity tests were conducted through construct reliability and discriminant validity, respectively, through WarpPLS. Data were computed with the Statistical Package for the Social Sciences (version) 24 and analyzed with structural equation modeling via WarpPLS. The findings of this study showed that performance expectancy, effort expectancy, and social influence significantly affect attitude while facilitating conditions predict intention to adopt. It was also found that attitude significantly influences the intention to adopt OSIPs. The paper also discusses the study’s research limitations and presents implications for theory and practice.

This paper investigates how firms shifted their dividend policies and leverage policies in response to the economic shock caused by the 2008 financial crisis. The sample countries are United States, Great Britain, France, Germany, Australia, Japan, China, and Korea. The empirical relationship of firms’ dividend policies with their capital structures and earnings was likely to undergo a major change around the 2008 financial crisis, as firms adjusted their capital structures and dividend policies in response to the extreme credit crunch caused by the financial crisis. The extent and the speed that firms deleverage themselves and reduce their dividends were likely to be influenced by countries’ cultural and social norms. This paper finds a significant reduction in dividends across sample countries except Great Britain and France after the 2008 crisis. This finding supports the free cash flow theory that dividends are paid to dissipate free cash flow to address agency conflicts between managers and shareholders. This paper finds a higher correlation between dividends and leverages before the 2008 crisis, and that it strengthened after the crisis except Great Britain and Korea. This finding is consistent more with the pecking order theory than with the trade-off theory of leverage.

The study sought to determine the influence of human resource planning on firm performance of firms listed in the Nairobi Securities Exchange in Kenya. The study was anchored on human capital theory and shareholder value maximization theory. The research design used was a cross-sectional survey while the study population constituted all the 68 listed firms at the Nairobi Stock Exchange (NSE) as in May 2017. The target population included the head of human resources and finance directors in all the listed firms. The sample size comprised of 136 respondents, and data was collected through structured questionnaires to meet the objectives of the study. Responses were tabulated, coded, and processed by the use of a computer Statistical Package for Social Science (SPSS) to analyze the data. Both descriptive and inferential statistical techniques were used to analyze the data. To test hypotheses, a simple linear model was used to test significance between the independent and dependent variable. The study findings revealed that the relationship between human resource planning and firm performance was positive and statistically significant and hence rejected the null hypothesis. The study concluded that the type and strategy of the firm, succession planning, matching skills with jobs and skills inventory are human resource planning indicators influencing the performance of firms listed in the NSE. It is therefore recommended that firms should continue to practice and maintain adequate human resource planning as it plays a fundamental role in achieving the objectives of the organizations.

Examining the reasons why Albanians use internet banking services is the focus of this paper. Due to recent technological developments, Albania's banking industry is utilizing technology for an increasing number of banking procedures. We started by presenting some of the key elements that have been identified as having a significant impact on the literature regarding the adoption of online banking, including demographic, socioeconomic, and other elements based on the technology adoption model (TAM). For our empirical research, we used primary data that was collected through surveys that various bank customers in Albania completed. The decreased desire to utilize cash appears to be a key element influencing the rise in the usage of online banking applications and services. Other important factors are the application technical issues and reduction of banking operations time as well as the application security level. The findings of this study will help banks better understand their customers' needs and will provide them with suggestions on how to make technology development plans easier.  

The successful achievement of the UN Sustainable Development Goals (SDGs) largely depends on human behavior. Will people act sustainably when they consume, work, travel, or simply go about their lives? Only if the answer is yes can we truly make progress toward sustainability. Research into what influences SDG-supportive behavior has identified several factors. However, some studies emphasize knowledge, others highlight economic barriers, and still others focus on traits and psychological factors—rarely all at once. In this paper, we aim to broaden this perspective. By reviewing multiple sources, we develop and empirically test a comprehensive model of sustainable behavior. We propose that awareness of sustainability issues influences how individuals interpret and understand societal challenges. At the same time, a person’s motivational orientation will determine whether they internalize sustainability values as their own beliefs and develop positive attitudes toward the SDGs. Nonetheless, even if individuals strongly believe in sustainability, their actions also depend on other factors. Using data from the Japan Household Panel Survey on Sustainable Development Goals, this study constructs psychometric measures and creates a nomological framework to examine the mechanisms behind the formation of sustainability behavior. The findings suggest that prosocial peace orientation and awareness of sustainability issues positively influence sustainability values and attitudes, which, in turn, shape sustainability behaviors.

This study examines the impact of wage disparities on employee performance within Zimbabwe's telecommunication industry using advanced structural equation modelling techniques informed by recent post-pandemic organizational behaviour research. A quantitative research approach was employed, collecting data from 227 respondents across various job levels in Harare through structured questionnaires. Data analysis was conducted using structural equation modelling, incorporating recent methodological advances in measurement invariance testing and multi-group analysis. Results reveal significant wage differentials with employees perceiving substantial unfairness in wage distribution. The structural model demonstrates that wage disparities significantly impact employee performance, with regulatory frameworks and economic instability identified as primary contributing factors. Organizations should adopt AI-enhanced transparent compensation systems and implement performance-based wage structures informed by recent Environmental, Social, and Governance frameworks to enhance employee satisfaction and organizational performance. 

Access to clean and safe water remains a critical development priority under Sustainable Development Goal (SDG) 6. However, water service providers in Sub-Saharan Africa, including Kenya, continue to experience performance challenges associated with governance, infrastructure limitations, and leadership effectiveness. This study examined the moderating effect of employee engagement on the relationship between exemplary transformational leadership and the performance of selected water and sewerage companies in Kenya. Grounded in transformational leadership theory, the three-component theory of work engagement, and the balanced scorecard framework, the study adopted a positivist philosophy and a quantitative cross-sectional survey design. Data were collected from 328 employees drawn from 13 public water companies operating under the Athi Water Works Development Agency using structured questionnaires. Exemplary transformational leadership was measured through three practices—modeling the way, challenging the process, and empowering followers—while employee engagement was assessed through vigor, dedication, and absorption. Organizational performance was evaluated using indicators of service quality, economic efficiency, and operational sustainability. Descriptive statistics, Pearson correlation, and moderated multiple regression analysis were conducted using SPSS version 27. The findings revealed that exemplary transformational leadership and employee engagement significantly and positively influenced water company performance. Importantly, employee engagement significantly moderated the relationship between exemplary transformational leadership and performance (β = −0.689, p < .05), indicating a buffering effect in which leadership had a stronger impact under conditions of low engagement. The study contributes to leadership and public sector management literature by empirically validating the moderating role of employee engagement within Kenya’s water sector. It recommends integrating employee engagement strategies with leadership development initiatives to enhance service delivery, operational efficiency, and long-term sustainability in water utilities.

The airline industry faces persistent profitability pressure stemming from high fixed costs, intense competition, and macroeconomic volatility. Since the entry of low-cost carriers (LCCs), ancillary revenue—defined as income generated from services and products supplementary to the core ticket—has evolved from a peripheral activity into a strategic financial pillar for both full-service and low-cost airlines. This study investigates the determinants of passenger willingness to pay (WTP) for à la carte ancillary services and identifies behavioural and demographic profiles that predict purchase frequency. Using a survey of 254 air travellers and a multi-method statistical approach (Chi-square tests, Mann–Whitney U tests, and Kruskal–Wallis with Bonferroni-corrected pairwise comparisons), six hypotheses are tested. The results demonstrate that (i) passengers familiar with à la carte services allocate significantly larger travel budgets to such services (p < .05); (ii) frequent travellers (>5 flights/year) are significantly more likely to purchase à la carte services (χ² = 8.44, p < .01); (iii) frequent-flyer programme (FFP) members purchase ancillary services at substantially higher rates (χ² = 9.70, p < .01); and (iv) contrary to common managerial intuition, short-haul passengers purchase à la carte services more frequently than long-haul passengers (χ² = 4.51, p < .05). Wi-Fi access is valued across all age cohorts without statistically significant differences. The findings extend the revenue management literature by empirically validating familiarity and loyalty-programme membership as the strongest behavioural predictors of à la carte WTP, and offer actionable guidance for targeted personalisation, segmentation, and dynamic pricing strategies. Implications for machine-learning-driven ancillary recommendation systems are also discussed in light of recent advances in offer management (2022–2025).

This study examines the ethical beliefs of Turkish consumers using a modified version of the Muncy-Vitell Consumer Ethics Scale (CES). Turkey’s ethical climate faces challenges such as copyright violations, environmental pollution, deceptive advertising, unsafe products, bribery, and ethical misconduct in business and politics. Focusing on frequent purchasers, the research assesses consumer ethics in shopping behaviors. While prior studies suggest some Turkish consumers engage in unethical practices, this study reveals a heightened sensitivity toward unethical behavior among respondents. Given Turkey’s status as a Muslim-majority country, the influence of Islamic ethical principles on consumption patterns warrants deeper investigation. The findings contribute to understanding how cultural and religious values shape consumer ethics in emerging markets, offering insights for policymakers and businesses aiming to promote ethical consumption.