The recognition of Foreign Direct Investment (FDI) as a source of funding to foster economic development in both developed and developing countries has been in ascendancy. The prime purpose of this study is to empirically investigate the determinants of FDI for the “landlocked countries” in Sub-Saharan Africa over the period 1995–2013. By employing panel data analysis, the result of the study revealed that domestic investment, trade (openness), human capital, political constraint, natural resource endowment and the market size (with the GDP growth as proxy) as having positive impact on determining FDI flow into the sample countries with only the countries’ tax policies seen otherwise. Our study not only contributes to existing literature on FDI determinants by investigating landlocked countries of Sub-Saharan Africa (SSA) for the first time but also includes natural resources that the landlocked countries are endowed with, tax policies and political constraints in such countries for the stipulated period.

This study aimed to investigate the mediating role of management accounting control systems (MACS) and sustainable innovations orientation (SIO) in the relationship between business model innovations (BMI) and overall corporate performance. A total of 355 managers drawn from different types of manufacturing firms in the United Arab Emirate (UAE) participated in the study, and the collected data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) to test the structural model with the aid of Smart PLS 3. The findings from the study revealed that BMI does not directly influence SIO but has an indirect effect through MACS. Moreover, this study revealed that MACS mediate the relationship between BMI and financial performance. In addition, the argument that SIO influences overall corporate per-formance was supported with our findings. Finally, it was established in this study that MACS and SIO partially mediate the relationship between BMI and environmental performance as well as BMI and employee performance.

This research paper examined the simultaneous relationship between sustainability risk management (SRM) as an extension of Enterprise Risk Management (ERM) and Palestinian insurance firms’ profitability, for the period spanning 2007Q1 to 2018Q4, by applying the panel dynamic (Generalized Method of Moments) GMM model. The literature was expanded by providing a comprehensive understanding of determining the pillars of ERM with the use of the factor analysis principle component method. The findings revealed that the firm’s profitability positively corresponded to ERM1 implementation, which represents “management efficiency”. In contrast, it shows negative correspondence to ERM2 implementation, which represents “control and ownership”. Furthermore, there were slightly negative signs from managing the use of leverage and they were conservative in terms of loss reserves. The challenges of firms’ profitability have negatively corresponded to emerging sustainability risks, such as political stability, that cause premiums written to show weak signs of excessive choice of risk or prices that are not met carefully. Interestingly, there is a positive relationship in the interaction between ERM2 implementation during the crisis period on insurance firms’ profitability. There is a robust causal relationship from ERM to the profitability (either positive or negative). The reverse causality is also significant but to a lesser extent. Thus, the study recommends alignment more coherent with the implication of ERM as holistic risk according to the market characteristic towards the environmental perils leads to sustainable development and its segments to maintain the longer term of survival in the firms’ performance.

This study was carried out to analyze the impact of ecological footprint (EFP), exchange rate (EXC) and bio-capacity (BC) on foreign direct investment (FDI) in South Africa. The study was based on monthly time series data from 1996 to 2017. Asymmetric dynamic multiplier, Linear and Nonlinear Autoregressive distributed lag models were used to establish the relationship between the selected variables. Linear ARDL reveal significant symmetric relationship between FDI, ecological footprint, biocapacity and exchange rate in the short run. Nonlinear Autoregressive distributed lag (NARDL) bounds test confirmed the existence of cointegration between the variables. The non-linear short-run results reveal that positive shock of EXC affect FDI negatively. While positive shock from EFP has a significant and positive effect on FDI. Interestingly, in the long run the negative shock of EXC on FDI is negative while the positive shock of EXC affects FDI positively. Furthermore, the long-run asymmetric dynamic multiplier showed that the cumulative positive and negative effect of EFP and BC on FDI is positive. Hence, it is important that policies be put in place to ensure environmental sustainability and stable exchange rate while growing the South African economy. Policy regulations on production procedures in South Africa should be established to encourage advanced clean technologies in FDI production sectors

This study is to examine the improvement in accounting standards IAS/IRS on the 24 Lebanese banks profitability, concerning the financial crisis. Over the period 2000Q1–2015Q4, the period is divided as pre-IAS/IFRS adoption, post-IAS/IFRS adoption, Post-IAS/IFRS adoption-pre-world crisis, and Post-IAS/IFRS adoption-post-world crisis. Via applying GMM the main results show that assets quality have a positive influence under GAAP on bank profitability, and negatively under the IAS/IFRS with minting their trend after the financial crisis. Also, liquidity and capital adequacy have a negative effect on bank profitability which increased Post-IAS/IFRS adoption-post-world crisis comparing with GAAP, which gives a signal prior the crisis under IAS/IFRS, in turn, it led to increasing the leverage. Moreover, there is a negative relationship between economic activities (Co-Index) under GAAP on bank profitability, whereas the value reduced under the adoption of IFRS which reflect the mark-to-market value of financial assets. Therefore, improvement in standards of transparency and reduction of complexity both increase financial stability and thereby restore participants’ confidence in the financial market.