This research enters deeply into the critical dynamics of characteristics within digital supply chains and their collective eventual influence on inventory management efficiency. The study uses an exhaustive survey of 350 engineering company representatives to reveal the complex interactions between different qualities of supply chain systems-on-time data and inventory practice efficiency. By applying advanced techniques of regression analysis, the authors worked out three hypotheses and exhaustively tested them to find out the impact of digital adaptivity, dynamism and flexibility on both the visibility of information and inventory management effectiveness. This study has many interesting findings. First, this paper found strong positive connections between Digital Adaptability Supply Chain and Digital Flexibility Supply Chain in terms of both information visibility and inventory management effectiveness. These results argue that to effectively manage inventory levels with optimal information transparency across its network of links, companies must establish supply chain systems that can adapt to change and embrace flexibility. Digital Agility Supply Chain did not show any significant relationships with these variables, but it could be important. We need to study its nuances until we know how it is going to affect supply chain performance indices. This paper encourages investment in new supply chain technologies that will help all the engineering companies in Jordan be more adaptable and flexible. It also calls for adding data analysis capabilities across the company directly into supply chain processes through real-time tracking solutions. These solutions will make it easier to see and give decision-makers quick, reliable information about inventory management practices and agreement practices. By incorporating these recommendations, all Jordanian engineering companies can enhance their supply capacity and appropriate inventory management procedures to compete in the evolving marketplace now finally taking effect.

Although scholars and practitioners are recently showing a growing interest in integrated reporting, investigating the variables affecting the integrated reporting quality in Malaysia has not been examined and is still unexplored. This paper aims to fill this gap, by exploring the influence of board of directors’ characteristics on integrated reporting quality in Malaysia. The board’s characteristics considered are size, independence, expertise, gender diversity, and activity, as hypothesized by the agency theory. A total of 64 companies were analyzed from 2017 to 2020, for a total number of 173 integrated reports. The findings highlight that IRQ is positively related to the board size, gender diversity and activity of the board. This study’s finding adds to the current literature in numerous ways, and it contributes to the intensive scientific debate on integrated reporting. Furthermore, it is the first study that investigates such a relationship in Malaysia.

This study maps the conceptual structure of the body of knowledge concerning bank risk to understand this research strand better. A bibliometric analysis including 671 publications from January 1978 to October 2022 was conducted to achieve the aim of the study. The analysis of descriptive indicators identifies the main traits of scholars debating bank risk in terms of the annual production of publications; most productive authors, countries, affiliations, and journals; and most cited articles in the dataset. This study performs a co-word analysis by adopting social network analysis tools to analyze the conceptual structure of the dataset. The results highlight growing academic interest in bank risk research topics, especially following the global financial crisis. The bibliometric analysis reveals three main topics concerning the consideration of bank risk: (1) the adoption of risk management and bank risk, (2) the use of bank risk during the financial crisis, and (3) the interrelations between corporate governance and bank risk.

This study examines the influence of audit committee chair (ACC) characteristics on environmental, social, and governance (ESG) disclosure within the Saudi stock market. Analyzing data from 40 non-financial firms from 2017 to 2022, our analysis yields three key findings. First, ACC accounting expertise positively correlates with enhanced ESG disclosure, indicating that financially proficient chairs improve sustainable governance practices. Second, while ACCs with multiple directorships negatively impact ESG scores, this relationship is not statistically significant, suggesting that other factors may mitigate the drawbacks of multiple directorships. Third, the independence of ACCs has a substantial positive impact on ESG disclosure, emphasizing the importance of autonomous chairs in enhancing ESG integrity and transparency. These findings align with Saudi Vision 2030, promoting sustainable and ethical business practices. Future research should explore the impact of ACC characteristics on ESG performance across different contexts and industries.