Journal of Accounting, Finance & Business Insights
The Journal of Accounting, Finance & Business Insights (JAFBI) is a peer-reviewed, open-access academic journal committed to publishing high-quality, original research in accounting, finance, business management, and related disciplines. JAFBI provides a platform for scholars, practitioners, and policymakers to disseminate empirical studies, theoretical analyses, and practical insights that contribute to the advancement of business knowledge globally.
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Social Media Addiction and Changing Human Interaction: The Digital Tether
The emergence of social media has drastically changed the way humans interact. The purpose of this research is to examine the addiction to social media and the effect it has on interpersonal interactions, quality of relationships, and behavior.A mixed methodology was used in this study. There was a survey conducted of 600 individuals between 16 and 35 years old from 4 colleges and 2 urban settlements. Bergen Social Media Addiction scale was used, as well as the questions regarding the frequency of communication, satisfaction with relationships, and level of social activity offline. In addition, 20 interviews were conducted to examine the behavioral changes.Results demonstrate that 52.3% of respondents have moderate or severe social media addiction and their average daily time spent on using social networks is 6.2 hours. 68% check the notifications within 10 minutes after they wake up. The statistical analysis has shown that there is a negative correlation between the level of addiction and face-to-face interactions (r=-0.67; p<0.01). The qualitative findings were a short attention span, conflicts in relationships, and a desire for virtual validation rather than face-to-face conversations. 41% of participants reported that social media distracts from work, studies, and family life. According to the regression findings, the proportion of addiction to the decreasing quality of social interactions is 34.5%.In conclusion, social media addiction is transforming human interaction through changing physical presence with digital presence. The recommendations of this study include awareness programs, regulation of the design of social media platforms, and encouraging media practices.
Copyright (c) 2026 Dr. Muhammad Zakir, Liaquat Ali Khan (Author) https://creativecommons.org/licenses/by/4.0
Smartphone Dependency and Its Effects on Social Interaction: A Study of Youth Behavior in Digital Society
The speedy adoption of mobile phones has revolutionized the means of communication and social interaction especially amongst youths. In this study, smartphone dependency and its impact on face-to-face social interactions, interpersonal relations, and social wellbeing are investigated. A cross-sectional study was carried out using 620 university students within the age bracket 18-25 years from 4 universities. The data used were obtained from the structured questionnaire and Smartphone Addiction Scale. Social interaction was assessed on three fronts; Family communication, Peer interaction, and Community involvement. Findings reveal that 58.4% of the participants showed moderate to high levels of smartphone dependency where they spent an average of 5.7 hours a day on the phone. Social networking and instant messaging applications formed 71.2% of the usage time. The correlation analysis indicated a highly significant negative correlation between smartphone dependency and the quality of face-to-face interactions (r = -0.63, p < 0.01). The participants with high dependency had 44% less frequent family discussions and 38% less participation in group activities than those with low dependency.Qualitative interviews conducted with 24 subjects revealed experiences of social anxiety, lack of empathy, and preference for online engagement rather than offline engagement. The regression test revealed that smartphone dependency predicted 36.8% of the variance in social isolation. In conclusion, it can be seen that over-reliance on smartphones has a negative impact on social connections in the real world. It is recommended to have initiatives such as digital literacy and media ethics courses as well as campus policy regarding smartphones.
Effect of Financial Leverage on Corporate Profitability: The Role of Firm Size and Asset Growth
This paper examines the connection among economic leverage and company profitability, in which the scale of the company and growth of belongings are moderating and manage variables respectively, in a panel version. The trouble of debt and lucrativness has been at the centre of the company finance idea and empirical proof approximately the difficulty has been inconclusive in numerous monetary settings and company attributes. This observe makes use of panel regression evaluation the usage of fixed-results and random-results fashions using secondary information acquired with the aid of using the 2015-2024 annual monetary document of forty non-monetary corporations indexed withinside the Pakistan Stock Exchange to decide the effect of debt financing at the go back on property and the way the connection is moderated with the aid of using organization length and asset boom dynamics. Results suggest that monetary leverage has a sturdy bad effect on company profitability, company length indicates a moderating high quality effect and asset increase indicates a robust wonderful effect. The Hausman check proved the higher version withinside the fixed-outcomes version as compared to the random-outcomes one. The studies suits the modern-day frame of literature at the capital shape and organization overall performance withinside the context of growing economies and presents beneficial recommendation to company monetary managers and policymakers.
Copyright (c) 2026 Dr. Muhammad Arif (Author) https://creativecommons.org/licenses/by/4.0
Effect of Debt Financing on Firm Profitability: The Influence of Asset Growth and Sales Growth
One of the oldest and maximum arguable questions of corporate finance is the bond among debt financing and the profitability of the corporation. It is an empirical study of the impact of debt financing, measured using debt to equity ratio (DER), on the profitability of firms primarily based totally on the return on assets (ROA) and it also explores whether or not the increase of belongings and sales growth mediates this relationship. The studies layout is a quantitative panel data examine primarily based totally on secondary financial facts based on the yearly report and balnce sheet of 40 manufacturing firms on the Pakistan Stock Exchange (PSX) between the year 2015 and 2024, which resulted in an unbalanced panel of 400 firm years. The firms are sampled using purposive sampling and must have all the available ten years of their financial records, which must be complete and audited. Descriptive facts are calculated to explain the sample, Pearson correlation evaluation is executed to check the two variable relationship and multicollinearity, panel regression evaluation primarily based totally on Pooled Ordinary Least Squares (OLS), Fixed Effect (FE) and Random Effect (RE) version is carried out and the Hausman specification test is used to select the preferred version. EViews 12 is used to carry out all of the estimations. Diagnostic tests: Im-Pesaran panel take a look at, Shin panel check, and the Breusch-Pagan Lagrange Multiplier take a look at of cross-sectional dependence, and the Wooldridge check of serial correlation are used for you to validate the regression inferences. The empirical proof helps the truth that debt financing has a sturdy terrible effect on ROA ( 83 = -0.083, p < 0.01), that is consistent with monetary misery and employer fee hypothesis. The asset increase is observed to definitely and considerably mild the connection among debt and ROA in which the bad impact of leverage is softened in case corporations are withinside the system of growing their efficient capability. This connection additionally undoubtedly moderates with income increase, because the revenue-producing momentum allows groups to fulfill debt duties and continue to be profitable. The studies is an addition to the empirical capital shape literature with the lens of a growing economic system and gives realistic recommendation to the economic managers of Pakistani production groups in a macroeconomic surroundings with a excessive hobby charge to barter leverage choices.
Copyright (c) 2026 Dr. Muhammad Naeem Shah (Author) https://creativecommons.org/licenses/by/4.0
Effect of Psychological Empowerment, Employee Engagement, Work-Life Balance, and Organizational Support on Employee Satisfaction
The role of worker pleasure is one of the most important elements figuring out organizational achievement and particularly in healthcare where the mind-set and welfare of the personnel are directly associated with overall performance, quality of care and retention. This paper examines the effect of mental empowerment, worker involvement, work-lifestyles stability and perceived organizational help on the level of worker satisfaction among the healthcare employees at Peshawar in Pakistan. A quantitative studies technique become used wherein 250 doctors, nurses, and administrative staff were surveyed using structured questionnaires using stratified random sampling to collect data. Structural Equation Modeling (SEM) with SmartPLS and Pearson correlation and reliability testing (Cronbachs Alpha have been used to check the relationships among the impartial variables and pleasure a few of the personnel. Findings have proven that every one predictors have tremendous affects on worker delight, which consist of mental empowerment and organizational guide which confirmed the strongest. The version bills a large amount of variance in worker pride (R 2 = 0.71) and has very sturdy predictive relevance (Q 2 is more than 0.50). The consequences emphasize using empowerment of the healthcare personnel, engagement, work-existence stability assist, and organizational personnel to enhance each the delight and overall performance degree and retention in hospitals. The findings are sensible most of the healthcare directors aiming at streamlining their human aid practices toward improving the organizational consequences.
Copyright (c) 2026 Dr. Surayya Jamal, Iram Naeem (Author) https://creativecommons.org/licenses/by/4.0
Relationship between Corporate Reputation and Stock Market Performance: The Role of Firm Size and Financial Performance
This paper analyzes the correlation between corporate reputation and stock market performance of Pakistani listed companies between 2014 to 2024 in Pakistan Stock Exchange. Secondary data were collected using a quantitative panel data research design and obtained data through annual reports and financial databases of 35 company-years listed in total; 385 observations were gathered. The measurement of corporate reputation was done using a composite index that included both corporate social responsibility disclosure scores and brand rankings whereas operationalization of stock market performance was achieved by using annual stock returns and the natural logarithm of market capitalization. Control variables were firm size and the return on equity. Descriptive data analysis, correlation analysis and panel regression methods such as pooled ordinary least squares, fixed and random-effects regressions were used to analyze data. The Hausman test indicated that the fixed-effects estimator was appropriate to both the dependent variable models. The results indicate that the corporate reputation has a strong positive impact on stock returns and market capitalization, and firm size and return on equity also indicate strong positive correlations with stock market performance results. The paper adds to the small body of empirical evidence on reputation- performance relationships in the new capital market environment and has practical implications on managers intending to develop reputation as a strategic financial resource.
Copyright (c) 2026 Muhammad Muzammil Asghar, Muhammad Faisal Razzaq (Author) https://creativecommons.org/licenses/by/4.0
Green Financing and Firm Performance in Pakistan: The Role of Corporate Social Responsibility and the Effect of Firm Size
Sustainable business practices have gained greater significance as companies aim to improve performance, and respond to the needs of the environment and social requirement. In this study, we explore how green financing affects the performance of firms in Pakistan and the mediating role of corporate social responsibility (CSR) and the moderating effect of firm size. A quantitative explanatory research design was used that gathered primary data through the use of corporate employees and financial professional across banking, manufacturing and service industries in Karachi, Pakistan. The survey of 350 respondents was conducted with a stratified random sample, and a structured questionnaire based on proven literature, in which all the constructs were measured on a 5-point Likert scale. An analysis was conducted on data with descriptive statistics, Pearson correlation and Structural Equation Modeling (SEM) statistics through SmartPLS to test direct, mediating and moderating effects. All constructs were found to be reliable as indicated by Cronbachs Alpha values (≥ 0.70). This evidence suggests that green financing has a substantial positive impact on the performance of the firm, and this impact is partially mediated by CSR. Moreover, firm size enhances the impact of green financing on performance, indicating that small firms cannot take advantage of sustainable financial practices. The current research paper will add to the body of research by offering research based evidence in industrial experience in Pakistan, and giving practical implications to managers seeking to combine the concept of sustainable finance and strategic CSR practices.
Copyright (c) 2026 Furqan Naseer (Author) https://creativecommons.org/licenses/by/4.0
Impact of Foreign Direct Investment (FDI) on Stock Market Development in Pakistan
This paper is an evaluation of the way Foreign Direct Investment (FDI) has contributed to the improvement of the inventory marketplace in Pakistan. The observe explores the consequences of inflows of FDI available in the marketplace capitalization, inventory turnover, and the liquidity in preferred the usage of secondary facts of the length 2000-2022 the use of the Pakistan Stock Exchange (PSX) and the State Bank of Pakistan (SBP). Through empirical take a look at, it's been proved that FDI performs an crucial position withinside the improvement of the inventory marketplace with the aid of using elevating the performance of the inventory marketplace, boosting traders self assurance and elevating liquidity. The effects additionally imply that macroeconomic stability, first-rate of law and monetary infrastructure are a number of the fundamental mediating variables in FDI-inventory marketplace relationship. This paper highlights the importance of drawing in sustainable FDI flows for you to decorate the boom of the capital markets in Pakistan and recommends coverage moves to accumulate investment-conducive environments.
Copyright (c) 2025 Muhammad Ahsan Bhutta (Author) https://creativecommons.org/licenses/by/4.0
Green Banking, CSR, and Financial Outcomes in Pakistan
Green banking and corporate social responsibility (CSR) have become the important mechanisms that are contributing towards sustainable financial practices besides the realization of organizational performance objectives. With a background of Pakistan, mounting pressure on the banking industry is the need to incorporate elements of environmental sustainability and social responsibility into the general operations of the industry owing to regulatory provisions, stakeholder privileges, and international sustainability requirements. This paper examines how green banking initiatives, CSR practices and financial performance are related in Pakistani banks. Quantitative methodology was used to find data on employees and managers working in six large banks using a structured questionnaire which is founded on valid scales. The relationships between green banking adoption and CSR engagement and financial performance indicators were analyzed through statistical analysis, in which correlation, regression, and structural equation modeling were applied to identify the relationships. The results indicate that the implementation of green banking initiatives results positively in CSR implementation that consequently leads to improvement in profitability, operational efficiency and trust of stakeholders. This paper makes a contribution to the body of literature because it presents empirical evidence of the state in Pakistan, and the study introduces strategic importance of incorporating environmental and societal practices in the banking activities in an attempt to attain sustainable financial results.
Copyright (c) 2025 Dr. Surayya Jamal (Author) https://creativecommons.org/licenses/by/4.0
From Leaders to Results: How HR Systems Turn Vision into Textile Sector Performance
Textile industry business is conducted in a highly competitive and fluctuating international market place, where the vision provided by the leader is not enough to provide the sustainable organizational performance. It is also essential to note that the viability, as well as coherence of human resource (HR) mechanisms is to a great extent an ingredient in the successful translation of strategic vision into reality. This paper discusses how the HR systems represent one of the vital mechanisms whereby the leadership vision is actualized into better performance results in the textile sector. Based on strategic human resource management and leadership theories, the research deals with understanding the contribution of the HR practices like recruitment and selection, training and development, performance management and reward systems to the enhancement of organizational effectiveness. The paper points out that a well-coordinated HR systems with the leadership objectives result in enhancing employee commitment, skill advancements, and productivity, which in the end result in organizational performance. Based on the evidence of the earlier empirical studies in the manufacturing and textile setting, the paper highlights the mediating effects of the HR systems between the leadership vision and the performance of the firm. The findings have considerable implications to the managers and policy makers in the textile sector in that it has highlighted the significance of holistic HR planning in translating visionary leadership into quantifiable outcomes. The present study will add to the current literature because it will put into context HR-leadership alignment in the textile industry, which is a sector that has not been deeply studied due to its economic importance.
Copyright (c) 2025 Muhammad Muzammil Asghar (Author) https://creativecommons.org/licenses/by/4.0
Workforce Productivity, Project Cost Accounting, and Firm Performance in Pakistan’s Construction Industry
The construction sector in Pakistan is a very sensitive sector that leads to the development of the economy in terms of creation of employment, building of infrastructures, and gross domestic product (GDP). Nevertheless, construction companies are usually confronted with workforce productivity, cost control and project completion issues, which in turn have a direct impact on their financial and operational outcomes. This paper will discuss how workforce productivity and project cost accounting affect the performance of firms in the construction industry of Pakistan. Workforce productivity is efficiency, use of skills and output of people working on construction projects and project cost accounting is systemic tracking, reporting and control of project costs to ensure cost efficiency. The quantitative research method was used to collect data on managerial and supervisory employees of the selected construction companies in Karachi using the structured questionnaires. The research utilizes descriptive statistics, correlation analysis, and structural equation modeling (SEM) in order to explore the associations between the variables. The results indicate that productivity of the workforce and cost accounting of a project are both significant in improving the performance of the firm. The efficiency of the working force ensures the completion of the project in time, wastage reduction, and optimal resource utilization, whereas proper project cost accounting is relevant to the successful budgeting, cost control, and making financial decisions. In addition, project cost accounting also mediates the association between the workforce productivity and the firm performance, which implies that those firms incorporating labor efficiency with stringent financial monitoring attain greater operational and financial performance. The findings provide empirical data to prove the use of strategic human resources practices and effective cost management systems to increase competitiveness within the construction industry in Pakistan. Viewed in pragmatic terms, the findings point to the necessity to invest in the workforce training of managers, introduce new tools of advanced cost accounting, and implement performance measurement systems to ensure the optimization of project execution and the profitability of the firm.
Copyright (c) 2025 Muhammad Faisal Razzak, Naseer ul Haq (Author) https://creativecommons.org/licenses/by/4.0
Environmental CSR and Profitability in Pakistan’s Manufacturing Industry
Environmental corporate social responsibility (CSR) has gained prominence in the strategic management of most companies and especially in developing economies like Pakistan due to the increased attention on sustainable business practices. The paper explores the association between environmental CSR activities and the profitability of firms in the manufacturing sector of Pakistan. Based on the stakeholder theory and the resource based schools of thought, the study posits that the impact of environmental friendly practices as waste reduction initiatives, emphasis of energy efficiency, curbing pollution and sustainable management of resources can boost financial performance and ultimately competitiveness. Empirically based on the earlier market studies, the paper identifies cost saving, better brand perception, adherence to regulations and greater trust between the firm and its stakeholders as some of the benefits that firms that use strong environmental CSR strategies enjoy towards achieving profits. The paper highlights the fact that environmental CSR is not just a moral or even a compliance agenda but a strategic investment that converts economic success and ecological sustainability. The implications are given to the managers, policy-makers, and academics; this is because the findings reveal the importance of developing an environmental responsibility of the main business processes as a key to sustainable growth in the manufacturing industry in Pakistan.
Copyright (c) 2025 Khuram Farooq, Amina Arshad (Author) https://creativecommons.org/licenses/by/4.0
Adoption of AI in Accounting: Opportunities, Risks, and Ethics in an Emerging Market
The application of Artificial Intelligence (AI) in the accounting field is a groundbreaking phenomenon that has changed the field of accounting in the aspects of financial reporting, auditing, and budgeting. Machine learning, natural language processing and robotic process automation are types of AI technologies that could have enormous possibilities in enhancing the efficiency, accuracy and prediction of accounting systems. Nevertheless, the introduction of AI is not without threats in the form of data security, bias on algorithms, the possibility of the replacement of human illegality. In the emerging markets it is also complicated by the absence of regulation and the poor technological base, and evolving ethics. This paper mentions the potential of AI implementation within the accounting occupation under the circumstances of the emerging markets and addresses the opportunities of the AI implementation, risks, and ethical aspects related to it. The analysis explains the significance of finding a balance that will bring about the advantages of the technology and minimize the risks and make sure that adherence to the professional ethics and the regulatory systems.
Copyright (c) 2025 Muhammad Naeem Shah (Author) https://creativecommons.org/licenses/by/4.0
FinTech Use in improving Financial Inclusion and Banking Performance
Financial Technology (FinTech) has made a primal position as an initiator of innovations in the banking and financial services market. FinTech can both increase financial inclusion and make banking services available to previously unbanked groups of people through the use of digital resource platforms, mobile applications, blockchain, and artificial intelligence. Simultaneously, the adoption of FinTech can also help improve the work of banking, making it more effective, cheaper, and entertaining to the clients. Despite these advantages, the introduction of FinTech into the conventional banking system is linked to such problems as cybersecurity risks, regulations compliance, and insufficiently developed technological infrastructure. In this paper, the author will explain the potential of using FinTech to increase financial inclusion and optimize the performance of the banks, particularly in the emerging market. The analysis illustrates how the FinTech solutions can address the financial access gap, smooth performance of the operations and influence the overall performance of the banking operations in the environment of reducing the risks it poses.
Copyright (c) 2025 Saddam Hussain (Author) https://creativecommons.org/licenses/by/4.0
Digital Governance Mechanisms and Their Role in Reducing Agency Problems
The agency issues arise when the interests of the principal (shareholders) and the agency (management) are not congruent and this results to inefficiency and even money losses. Examples of digital governance mechanisms that will enhance transparency, accountability, and control in organizations are ERP systems, blockchain, online surveillance tools, and automated reporting. These technologies minimize information asymmetry and make it possible to monitor managerial activity in real-time. Recent research indicates that digital governance has the potential of reducing agency costs, enhancing decision-making, and alignment of incentives. The opportunistic behavior can be reduced with the assistance of automated dashboards, blockchain verification, and digital reporting systems, which enhance compliance. The use of these mechanisms is becoming more and more imperative in the emerging and developed market. Digital governance enhances efficiency within the organization, confidence of shareholders, and ethical behaviors. Among them, there is integration cost, cybersecurity threats, and technological change resistance. This paper discusses the role of digital governing systems in minimizing agency issues and maximizing performance. It gives enlightenment to managers and policymakers to improve corporate governance through the application of technology.
Copyright (c) 2025 Muhammad Soha (Author) https://creativecommons.org/licenses/by/4.0
Adoption of IFRS and Financial Disclosure in Pakistan’s Insurance Companies
The adoption of International Financial Reporting Standards (IFRS) has grow to be a key element affecting the transparency, comparison and pleasant of economic reporting worldwide. Being a part of economic intermediation, chance control and financial stability, in Pakistan, coverage zone performs a critical function however excellent and comprehensiveness of economic disclosure is inconsistent throughout corporations. This examine appears into the impact of IFRS adoption at the nice of economic disclosure in coverage groups in Pakistan which include indexed and unlisted corporations from 2015 until 2023. Using disclosure index method and accounting best measures, the take a look at examines whether or not compliance with IFRS will increase transparency, decreases records asymmetry and makes monetary statements extra applicable and reliable. The findings advocate that IFRS adoption has huge high quality results at the pleasant and comprehensiveness of economic disclosures and that there are variations among companies primarily based totally on size, governance structures, and awareness of ownership. The examine provides to the literature in phrases of empirical proof from an rising financial system context and additionally assists policymakers, regulators, and coverage managers in supplying significant data to bolster the monetary reporting requirements and investor's self assurance withinside the coverage quarter in Pakistan.
Copyright (c) 2025 Hafiz Muhammad Ahmed Siddiqui (Author) https://creativecommons.org/licenses/by/4.0
FinTech Adoption and Business Innovation in ASEAN Countries
Financial Technology (FinTech) has absolutely shaken the economic and commercial enterprise enterprise withinside the nations of ASEAN. The multiplied adoption of virtual payments, cell banking, blockchain, and economic structures have altered how enterprise is conducted, innovations, and competition. This paper discusses the relationship among the FinTech utilization and the enterprise innovativeness in ASEAN economies. It concentrates on how the commercial enterprise fashions are supported the usage of FinTech tools, the manner they make a contribution to higher operational efficiency, in addition to innovation, specially withinside the small and medium-sized enterprises (SMEs). The ASEAN nations have a exceptional case due to the fact they have got distinctive stages of financial development, excessive cell penetration, and favorable authorities policies. This paper has used the findings of beyond studies to become aware of the significance of FinTech withinside the virtual transformation, economic inclusion, and revolutionary commercial enterprise practice. The outcomes suggest that an elevated FinTech adoption performs a decisive function in enterprise innovation through making it cheaper, greater on hand to finance, and tasty the consumer higher. The take a look at has realistic implications to the coverage makers, corporations and students withinside the subject of virtual finance and innovation in growing economies.
Copyright (c) 2025 Khuram Farooq (Author) https://creativecommons.org/licenses/by/4.0
Corporate Governance Practices and Earnings Management in Listed Manufacturing Firms of Pakistan
Corporate governance has turn out to be a key mechanism to make certain transparency, responsibility and suitable oversight of company operations. In the context of rising markets like Pakistan, wholesome company governance practices are essential to lessen profits control, that could anesthetize the data generated withinside the monetary reporting machine and might supply a incorrect photo to the investor. This observe examines the nexus among company governance practices and profits control with the aid of using indexed production businesses of Pakistan. Using traits of board, first-rate of audit, possession structure, amongst different governance signs as unbiased variables and discretionary accruals as proxy for income control, the contemporary evaluation could examine the impact of desirable governance mechanisms in constraining opportunistic accounting behaviors if at all. Drawing on business enterprise idea and the stakeholder idea, tracking, responsibility, and regulatory compliance are key elements in making sure correct monetary reporting, because the studies exposes. The studies makes use of quantitative information and panel have a look at which incorporates a number of the producing worries indexed at the inventory trade in Pakistan throughout the length of 2015-2023. Preliminary proof shows that requirements of company governance are inversely connected to the occurrence of income control (which includes board independence, effectiveness of audit committee, and audit excellent), which paintings to sell monetary transparency and investor self belief. The observe offers policymakers, regulators and buyers insights into the significance of strengthening governance frameworks to boom the credibility of monetary reporting in rising markets.
Copyright (c) 2025 Farhat Jawad (Author) https://creativecommons.org/licenses/by/4.0
ESG Investing and Firm Valuation in European Capital Markets
Environmental, Social, and Governance (ESG) making an investment has end up a warm subject matter withinside the international economic marketplace which displays the growing emphasis on sustainable enterprise practices and company governance. In European capital markets, ESG issues have steadily entered funding decisions; in those markets, those issues have an effect on the valuation of corporations, their fee of capital and marketplace overall performance. This have a look at investigates the connection among ESG making an investment and organization valuation at the indexed European corporations concerning the have an impact on of environmental sustainability, social obligation and excellent of governance on marketplace-primarily based totally measures of fee like Tobin's Q, marketplace to ee-e book ratio and inventory return. Drawing on literature on stakeholder idea and sustainable finance as a basis, the paper examines the way through which ESG overall performance boosts company reputation, manages risk, and gives dynamic cost for long-time period cost creation. Using a pattern of European corporations among 2010 and 2023, the examine is predicated on quantitative methodologies for the evaluation of ESG disclosure data, economic overall performance signs and marketplace valuation signs. The outcomes display a high-quality dating among engagement in ESG and organization valuation, main to hypothesis that buyers more and more more overvalue the ones companies that show off environmental stewardship, social obligation and suitable governance. The look at highlights the significance of incorporating ESG factors into funding evaluation and company approach and gives investments, regulators and coverage makers insights for selling sustainable monetary markets in Europe.
Copyright (c) 2025 Amina Arshad (Author) https://creativecommons.org/licenses/by/4.0
Sustainability Reporting and Financial Performance in Pakistan’s Power Sector
The concept of sustainability reporting has become a very important tool, which companies use to make the stakeholders learn about their environmental, social and governance (ESG) activities. The power sector is of special significance in the emergent economies like Pakistan because of the large footprint in relation to the environment, sensitivity in regulations, as well as contribution to national economic development. This paper assesses the connection between sustainability reporting and financial outcomes in the Pakistani power industry and how transparency in disclosure of sustainability practices impacts profitability, stock worth and efficiency in the operations of firms. Based on the stakeholder theory, legitimacy theory, and the signaling theory, the paper holds that sustainability reporting promotes investor confidence, minimizes information asymmetry, and corporate reputation, which subsequently has a positive impact on financial performance. The paper has described the changing regulatory environment in Pakistan, such as the SECP rules, and international reporting standards like GRI, and addressed examples of specific challenges faced by the sector, e.g., energy scarcity, environmental degradation, and inefficient governance. This research is relevant to the expanding literature on sustainability-performance nexus in developing economies, and offers policy implications applicable to regulators, managers, and investors through synthesis of existing empirical research and contextualization of the same in the context of the power industry in Pakistan.
Copyright (c) 2025 Shan-e- Zehra (Author) https://creativecommons.org/licenses/by/4.0
Managerial Accounting Practices and Efficiency in Emerging Asian Economies
Managerial accounting practices (MAP) are instrumental in increasing efficiency and effectiveness of business processes especially in emerging economies where resources are scarce and competition is very intense. This paper examines the practice of managerial accounting and its effects on the efficiency of operations and financial in the choice of the emerging Asian economies such as India, Indonesians, Vietnam, and the Philippines. The most important managerial accounting tools focus on budgeting, variance analysis, performance measurement, and cost management techniques are highlighted and the impacts of their application on decision-making and resource allocation are discussed. The results of the findings indicate that the increased efficiency of operations, cost control, and improved strategic decision making are observed in firms which implement structured managerial accounting practices. The paper also examines the problems of adopting managerial accounting in the emerging economies such as inadequate technological infrastructure, staff shortage of skilled staff and cultural factors. The study has also added to the knowledge on how managerial accounting practices can be used as a strategic instrument of increasing the efficiency of firms within the background of developing Asian economies.
Copyright (c) 2025 Palina Lebiadzinskaya (Author) https://creativecommons.org/licenses/by/4.0
Islamic Capital Market Instruments and Performance in Malaysia
Islamic Capital Market (ICM) has become a critical aspect of the Malaysian financial system which has played a significant role in the economic growth, financial stability and ethical investment at the expense of financial markets. Islamic capital market instruments, which include Sukuk, Shariah compliant equities, Islamic funds and exchange traded funds, are based on Shariah principles, with their corner stones focused on risk sharing, asset backed financing, and the absence of interest (riba), uncertainty (gharar), and speculation (maysir). Malaysia is currently recognized to be a global leader in the Islamic capital market due to its detailed regulation of the capital market, strong institutional backing and unceasing innovation of Islamic financial products. The paper will discuss the key Islamic capital market instruments in Malaysia and analyse their performance according to the growth of the market, its stability and investor confidence. The analysis brings out regulatory institutions like the Securities Commission Malaysia and the Shariah Advisory Council in enhancing transparency and credibility. Moreover, the paper discusses the stability of Islamic capital market instruments in financial turbulent times and their role in attaining sustainable and inclusive economic growth. These results indicate that the Islamic capital market in Malaysia has been performing excellently due to good governance, diversification of products, and the rising global needs in having ethical and Sharia compliant investments
Copyright (c) 2025 Muhammad Adeel Abbas (Author) https://creativecommons.org/licenses/by/4.0
The Influence of Financial Literacy on Investment Decisions and Economic Stability A Study of Young Investors in Emerging Economies
Financial literacy has become a key issue and is affecting the behavior of investment by individuals and consequently, economic growth. Empirical evidence suggests that there is a low likelihood that young investors in emerging economies will make informed investment decisions because of various factors, such as: the underdevelopment of financial markets and a lack of formal financial education. This paper examines the relationship between financial literacy, investment behavior and economic stability among young investors operating in emerging economies. A quantitative research design was used, where data were gathered using structured questionnaires administered online and offline to 300 people aged between 18 and 35 years. The empirical results show that there is a significant positive relationship between financial literacy and investments; people with higher levels of financial literacy exhibit higher levels of awareness regarding risk diversification, market fluctuations and long-term financial planning. Furthermore, the results suggest that increasing financial literacy among the young investors not only generates responsible investment behavior but also is part of macroeconomic stability as it helps in stimulating savings, reducing speculative activities, and boosting capital formation. Accordingly, the study calls for joint efforts among governments and education institutions and financial entities to carry out comprehensive financial education programmed targeting the young population to guarantee the sustainability of financial systems of emerging economies.
Copyright (c) 2025 Muhammad Asiel (Author) https://creativecommons.org/licenses/by/4.0
Adoption of Artificial Intelligence in Accounting: Opportunities, Challenges, and Ethical Implications
The implementation of Artificial Intelligence (AI) in accounting has revolutionized the ways in which financial data is processed, analyzed, and interpreted in different industries. Some relevant AI-powered technologies that have enhanced efficiency and accuracy in accounting processes while simultaneously decreasing human error and cost of operations can be seen in predictive analytics, machine learning, and natural language processing. This paper reviews the opportunities, challenges, and ethical considerations related to the use of AI in accounting. It highlights the critical role of AI in automation of audit processes, fraud detection, decision making and prediction of financial outcomes. However, it also notes the emerging issues such as privacy threats, job displacement, algorithmic bias and unresolved ethical concerns of accountability and transparency. The findings underpin the importance of the future of accounting, rooted in creating a dynamic balance between the progress of technology and ethical oversight to guarantee that human oversight remains a part of the picture despite the unparalleled efficiencies made possible by the use of AI.
Copyright (c) 2025 Dur-E- Adan (Author) https://creativecommons.org/licenses/by/4.0
Remote Work and Employee Productivity: Mediating the Effect of Work-Life Balance
The swift transition to remote working has changed the workplace in the modern day, redefining the productivity, corporate culture, and workplace well-being. This paper examines how remote work is connected with employee productivity with the facilitating variable of work-life balance. The study, which is based on the data obtained with the help of employees who work in the public and private organizations, is expected to examine the extent to which flexibility, autonomy, and digital work environment affect job outcomes. Quantitative design was applied, and the structured questionnaires were administered to 200 distributed remote employees working in different industries. The results indicate that remote work can greatly boost productivity of employees provided that it is coupled with solid organizational support and efficient time management. Nevertheless, the regulatory effect of the work-life balance is essential - the selected employees that prioritize their personal and professional lives display a stronger level of motivation and increased rates of productivity. The study can give other human resource management literature by providing insights on how organizations can maintain productivity and support the wellbeing of employees in a hybrid or a remote work environment.
Copyright (c) 2025 Palwasha Nasir (Author) https://creativecommons.org/licenses/by/4.0
The Financial Impact of Brand Trust: How Marketing Strategies Influence Investor Confidence and Firm Valuation
The brand trust has become the vital aspect of consumer behavior and investment decision-making in the modern business world. The study addresses financial consequences of brand trust by analyzing the impact of the marketing strategies aimed at increasing credibility, transparency and ethical responsibility on investor confidence and firm valuation. The paper explores the dynamic relationship between marketing psychology and financial performance with a particular focus on how communication based on trust can change intangible brand perceptions to tangible economic returns. Based on a mixed-method approach, which is a combination of quantitative and financial data analysis and the qualitative case study of the major corporations, the research identifies that those organizations that have a higher consumer trust rate are more likely to receive investor confidence, lowering the risk level in the market, and enhance the long-term firm value. The results also indicate the role of digital reputation, corporate governance, and sustainability marketing as a mediator of this relationship to make it stronger. The implications of the study can be elaborated to corporate leadership, policymakers and academicians where an integrated approach to marketing and finance is encouraged, where ethically sound branding, transparency, and social responsibility are discussed as the most important factors ensuring financial sustainability.
Copyright (c) 2025 Furqan Naseer (Author) https://creativecommons.org/licenses/by/4.0
The Impact of Employee Training and Development on Organizational Performance: A Strategic Human Resource Perspective
The constantly changing business world of the 21 st century presents organizations with constant challenges, which require a skilled, flexible and motivated workforce. This paper examines how employee training and development can impact on organizational performance and more importantly, how Human Resource Management (HRM) can be strategically used to maintain the company in a competitive position. The study examines the role of continuous learning programs, skill development, and professional development in improving the productivity of employees, their job satisfaction, as well as the overall performance of the organization. Using theoretical models including the Human Capital Theory and the Resource-Based View (RBV), the paper will examine the correlation between investment in training and the business outcomes. According to the findings, effective training programs do not only enhance the competencies of employees, but also innovation, turnover rates, and commitment to the organization. This study brings out the fact that training and development in the knowledge-based economy has ceased to be a luxury but rather a necessity in long-term sustainability and success.