Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on transparency in finance, with emphasis on the mediating effect of good governance in Jordan’s commercial banking. Based on survey data from 386 bank experts, the study utilizes Structural Equation Modelling (SEM) to analyze the relationships among organizational, technical, and human dimensions of digital transformation, governance, as well as financial transparency. The findings show that all three dimensions have positive impacts on transparency in finance, and good governance partially mediates these relationships. These insights provide policy makers and practising managers with actionable advice to enhance financial reporting through governance and digitization.

The Basel III regulations turned the banking industry around worldwide and created new challenges for banks’ financial stability, particularly in liquidity management. As the demand for compliance with the rules started to grow, the inability of banks worldwide to meet the Basel III requirements about liquidity shifted the way they work. This paper highlights the complex relationship between liquidity and bank profitability in the post-Basel III era. Based on market presence and influence, 10 publicly traded UK commercial banks were selected for 2015–2021. Panel data, using FGLS regression models, were tested to elaborate in detail how the liquidity risk indicators determine banks’ performance, as measured by different profitability indicators. The findings were diversified: some showed that the relationship between liquidity risk indicators and bank profitability is contingent upon the interaction of several dimensions that range from the internal aspects of the banks themselves to general macroeconomic factors. This study provides vital insights into the current literature on risk management, especially about liquidity risks and their effect on bank performance. The findings of this study contribute meaningfully to the knowledge base for banks, regulators, and policymakers. This will contribute to better decision-making, financial stability, and long-term development within the UK’s banking industry.

Augmented reality (AR) is already part of the lives of thousands of people, in many different sectors. In addition to a change in current business models, the introduction of this technology in sports can greatly implement and improve fan engagement strategies and the fan experience in the world of e-sports. This research, starting from a concise but systematic literature review, analyses how mixed and augmented reality are providing a growing number of applications in the world of sport. Augmented reality is a technology that allows having a better perception of reality. This can help drive a vehicle, see obstacles that would otherwise not be noticed. Given that the nature of augmented reality makes it perfect for a dynamic sector such as sports, many applications can be identified in the sports field, however, many benefits can be identified: a) training for professionals and amateurs; b) marketing strategies and revenue diversifications for sports clubs; c) supporters’ experience; d) supporters’ engagement; e) valid and feasible alternative during pandemic outbreaks; f) measurement of sports results and sports assessment. Augmented reality has been introduced in the sports sector for a while. Many sports are exploiting the features of this new technology, by introducing apps for augmented reality that allow fans to get even closer to their beloved sport heroes. Cycling, football, fitness, cricket, winter sports many others, Apps to increase reality are developed in many different contexts, to experience a race, a match or simply to train with greater awareness, thus obtaining better results.

Big Data within the world of finance is about large, complex, and diverse (unstructured and structured) data sets that may be employed in providing solutions across the world for business challenges within banking companies and financial services that are long-standing. Big Data helps in enhancing the significance of FinTech in offering numerous financial services for users, facilitating the distribution of new payment, financing, and exchange services within an increasingly large proportion of the population. Technological developments have changed our lives profoundly, particularly over the last two decades. All fields of the economy have been changed, so it is hardly surprising that the world of real estate has been impacted by technological advances. Indeed, great technological strides have been made within the financial world that has allowed both professionals and amateurs to employ technical, innovative solutions that may lead to improved performance both within personally used commercial activity and for the purposes of commerce. Various applications of Big Data have been very beneficial for the world of finance because of new innovations in various technologies. The focus of this research has been upon the undertaking of a systematic analysis related to the technologies that are considered most important and that currently allow great progress to be made in fraud detection and risk management within the real estate industry by analysing the data collected. The particular focus of the research has been to highlight 3 particular interest areas, namely: i) FinTech and Big Data, ii) risk management, iii) fraud detection. A recent case study related to scandals that have arisen in the FinTech industry has provided further help in support of the research hypotheses and the conclusions are drawn.

Purpose: The main objective of the study was to address the patterns and development in green accounting (GA) made by the industrial companies listed on the Amman Stock Exchange, Jordan, during 2013–2023, with the end goal of revealing the power of the GA disclosure practices on the market value (MV) of those firms.Design/methodology/approach: The corporate annual reports have been examined using content analysis through a disclosure index to recognize the patterns of GA disclosures. OLS regression has been applied to test the hypothesis regarding the impact of GA disclosure on market value.Findings: The multivariate results show that green accounting has a positive and statistically significant impact on MV for the listed manufacturing companies on the ASE.Practical implications: The study has various implications for corporate managers, policymakers, and regulators in developing countries by providing a diagnostic tool for the status quo of green accounting disclosure, showcasing their contribution toward green production and the economy. Therefore, for corporate managers, the finding may draw attention to the role of transparent GA disclosure, which can enhance a company’s reputation, attract investors, and maximize firm value. Policymakers and regulators can utilize the findings to develop regulatory policies that standardize environmental reporting and promote sustainable business practices.Originality/value: The present study is the first comprehensive investigation to collectively address aspects of green accounting disclosures, enriching and extending the GA literature by examining their implications for firm value.