A diminished trade cost has been ascribed to the advancement of digital transformation, particularly digital technologies and platforms. Nevertheless, whether this decline in trade costs manifests in the extensive or intensive margin of trade remains an unresolved query. This study conducts a comprehensive analysis of the influence of digital affordances on firm‐level export performance. Specifically, we posit that digital affordances will manifest a convex influence on firms' export decisions and intensive margin of export. Furthermore, we propose that the relationship between digital affordances and firm‐level export decisions will be contingent upon the degree of firms' organizational ambidexterity. To empirically test our hypotheses, we leverage a dataset comprising 13,251 firm‐level observations gathered by the World Bank Enterprise Surveys (WBES) unit across 19 Organization for Economic Cooperation and Development (OECD) countries. Our study substantiates a U‐shaped nexus between digital affordances and firm‐level export performance. Importantly, our analysis supports that this U‐shaped nexus is accentuated when firms present a high level of organizational ambidexterity.

This study aims to investigate the relationship between organizational commitment, training perception, organizational support, and organizational citizenship behavior within the banking sector. Data were gathered from 250 employees of commercial banks in Dhaka, Bangladesh, utilizing an online survey questionnaire. This quantitative and exploratory study ultimately analyzed a final sample of 200 participants, using a convenience sampling method. A five-point Likert scale was applied to assess replies, with “1” signifying “Strongly Disagree” and “5” signifying “Strongly Agree.” SPSS was applied to test the research model. A positive and significant relationship was revealed between organizational commitment, perception of training, organizational support, and citizenship behavior. Based on these findings, bank management should leverage organizational commitment, perceived training, and perceived organizational support to enhance citizenship behavior among employees, thereby improving overall bank performance. The perceived training (β = 0.287; p < 0.05) had the highest effect on organizational citizenship behavior, while organizational commitment (β = 0.275; p < 0.05) had the lowest effect on organizational citizenship behavior. Specifically, the standardized beta coefficient for perceived training suggests that improvements in employee perceptions of training are associated with notable increases in organizational citizenship behavior, making it the most influential factor in this analysis. In comparison, organizational commitment, with a lower beta coefficient also positively affects organizational citizenship behavior, but to a lesser degree than perceived training. The results of this study are advantageous for the banking industry and strategists seeking to promote organizational citizenship behavior among their employees.

In this study, we examine the critical question of whether global equity and bond assets (both green and non-green) offer effective hedging and safe haven properties against stock market risks in South Asia, with a focus on Bangladesh, India, Pakistan, and Sri Lanka. The increasing integration of global financial markets and the volatility experienced during recent economic crises raise important questions regarding the resilience of South Asian markets and the potential protective role of global assets. Drawing on methods like VaR and CVaR tail risk estimators, the DCC-GJR-GARCH time-varying connectedness approach, and cost-effectiveness tools for hedging, we analyze data spanning from 2014 to 2022 to assess these relationships comprehensively. Our findings demonstrate that stock markets in Bangladesh experience lower levels of downside risk in each quantile; however, safe haven properties from the global financial markets are effective for Bangladeshi, Indian, and Pakistani stock markets during the crisis period. Meanwhile, the Sri Lankan stock market neither receives hedging usefulness nor safe haven benefits from the same marketplaces. Additionally, global green assets, specifically green bond assets, are more reliable sources to ensure the safest investment for South Asian investors. Finally, the portfolio implications suggest that while traditional global equity assets offer ideal portfolio weights for South Asian investors, global equity and bond assets (both green and non-green) are the cheapest hedgers for equity investors, particularly in the Bangladeshi, Pakistani, and Sri Lankan stock markets. Moreover, these results hold significant implications for investors seeking to optimize portfolios and manage risk, as well as for policymakers aiming to strengthen regional market resilience. By clarifying the protective capacities of global assets, particularly green ones, our study contributes to a nuanced understanding of portfolio diversification and financial stability strategies within emerging markets in South Asia.

The end of the Communist regime brought about great changes in the economies of Central and Eastern Europe; the restructuring of foreign trade was one of the biggest challenges for these countries. After the transition period, Hungary became a very open country, with its trade to GDP ratio around 1.5, while trading with more than 190 countries. The aim of this paper is to analyse the determinants of exports between 1993–2014, with an emphasis on the impact of factor endowments. According to our results, economic size, common border, and free trade agreements had a statistically significant positive effect on exports, while the coefficient of distance had the expected negative sign. We measured factor endowments with several approaches and our results show that exports change in line with the Linder hypothesis, i.e. Hungary tends to trade more with countries having similar factor endowments, and thus its trade is based on differentiated products.

Driven by the need to diversify financing channels and the incentives arising from globalization, the inevitable transition to international accounting systems may provide companies opportunities for accounting manipulation. The main objective of our study is to investigate whether the transition to IFRS significantly affects the reliability of financial statements of pharmaceutical and energy companies operating in Hungary. For this purpose, two econometric models were applied: firstly, a binary logistic regression-based analysis of the Beneish M-Score values, and secondly, a modified Jones model based on a linear regression estimation of discretionary accruals. The research findings showed no clear significant relationship for the Beneish M-score values. However, application of the Jones model to the financial statements that companies prepared for the same year according to different standards revealed a negative shift in the deviation of discretionary accruals from their normal value. This was observed in the energy sector among the companies transitioning to IFRS, which suggests a greater use of cost accounting opportunities by industry players. Nevertheless, these modelling results can only indirectly support the potential investor concerns about the change in accounting systems and they do not diminish the importance of the potential institutional incentives and benefits of the transition.