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Title: Voluntary Disclosure Practices in Jordan: Exploring the Key Drivers and Implications

Abstract: This study aims to measure the impact of the level of voluntary disclosure transparency on improving the quality of published financial reports in Jordanian business enterprises during the year 2024. The study adopted a combination of the inductive and positive approaches by extrapolating previous research and studies on voluntary disclosure and using the positive approach to analyze the quantity and quality of information disclosed in financial reports. To achieve the study’s objectives, a model for measuring the level of voluntary disclosure was developed based on models previously used in studies conducted in environments similar to the Jordanian context. This model includes 134 elements encompassing strategic, financial, and non-financial information, with the aim of assessing the impact of these components on improving financial report quality. The study defines report quality in terms of the ability of disclosed information to influence the decision-making process of report users within the research population, which consists of publicly listed companies on the Amman Stock Exchange. Additionally, the study sought to analyze the relationship between several variables—board independence, family ownership percentage, audit committees, and international exposure—and the level of voluntary accounting disclosure. The research sample consisted of 20 publicly listed companies on the Amman Stock Exchange, selected based on specific criteria that serve and contribute to achieving the study’s objectives. The results revealed a statistically significant positive correlation between board independence, international exposure, audit committees, audit firm size, company size, and company performance and the level of voluntary disclosure transparency. Furthermore, the study found a statistically significant negative correlation between the percentage of family ownership in Jordanian public shareholding companies and the level of voluntary disclosure in financial reports.

By Alaa Mohamad Malo Alain
In Volume: 14,Issue: 1
Title: A SWOT Analysis on Service Quality and Hospitality in Star Hotels from an Indian Market Perspective

Abstract: Previous studies explain lots of insights on hotel management in terms of service quality, challenges, issues, and problems faced in the inns. However, there is a gap in bridging the strengths, weaknesses, opportunities, and threats of hotels common faces. This study addressed the gap by approaching the customer-centric viewpoint. The study looks to ascertain the strengths (S), weaknesses (W), opportunities (O), and threats (T) of the hotel management from a customer perspective and to find the connection among the hotel facilities and frequency of customer visits for staying. The results enlighten that there is significance between the hotel amenities, price affordability, and frequency of the visit of customers. Therefore, amenities consistently give guests a comfortable space to remain longer and foster a positive perception of the hotel. The research's results are restricted to the study region; they may vary over time and between regions. From a competitive perspective, service quality contributes to the hotels by increasing their strengths and opportunities and decreasing weaknesses and threats.

By M. Shanthi, R. Ganapathi
In Volume: 14,Issue: 1
Title: The Role of Social Media Marketing Strategies in Promoting Uttarakhand Tourism

Abstract: This study explores the role of Social Media Marketing Strategies (SMMSs) in promoting tourism in the Indian state of Uttarakhand. With the rise of digital platforms such as Instagram, Facebook, YouTube, and WhatsApp, social media has become a pivotal tool for destination branding, customer engagement, and tourism outreach. The research adopts a qualitative, descriptive design and relies solely on secondary data, including academic literature, government tourism reports, and digital platform analytics. The paper identifies key determinants of successful social media marketing in tourism content quality, user-generated content, influencer marketing, real-time engagement, and platform-specific strategies. Uttarakhand's current digital efforts are largely focused on basic visual content, with limited use of advanced engagement tools like Social CRM or influencer-led campaigns. It critically evaluates the current approach using a SWOT analysis framework and identifies both achievements and gaps in platform utilisation, content localisation, and targeted advertising. This evaluation provides detailed recommendations to improve digital outreach, including platform diversification, technological innovation, regional inclusion, and sustainable tourism promotion. The findings suggest that while Uttarakhand has made significant progress in digital tourism marketing, an integrated and adaptive strategy is essential to achieve long-term success in an increasingly competitive and dynamic tourism landscape. The research concludes by offering practical recommendations, including developing multilingual content, deeper influencer collaboration, improved feedback mechanisms, and benchmarking against digitally mature tourism states. These strategies can help Uttarakhand maximise its tourism potential by aligning digital marketing practices with evolving traveller behaviours.

By Vijendra Kumar, Bushra Mateen
In Volume: 14,Issue: 1
Title: Artificial Intelligence and Employment Shifts in India’s E-Commerce Sector: A Sectoral Post-Covid Analysis

Abstract: The COVID-19 pandemic accelerated digital adoption across sectors, rapidly restructuring Indian e-commerce. AI is a critical enabler of operational efficiency-from planning supply chains to automating customer support. The study attempts to understand post-COVID transformations in AI-related employment trends in various e-commerce subsectors in India. While AI threatens entry-level, routine applications, it creates a demand for professional jobs further involving AI development, data science, and digital operations. The study, thus, employs mixed methods, using secondary data sets and qualitative case studies, to comprehend the sectoral landscape of AI impacts on employment. It attempts to understand the potentials and challenges of AI, drawing on assessment of its socio-economic impact so as to arrive at recommendations on reskilling policies and inclusive employment strategies.

By S.K.S. Yadav, Samreen Khan
In Volume: 14,Issue: 1
Title: A SWOT Analysis on Service Quality and Hospitality in Star Hotels from an Indian Market Perspective

Abstract: Previous studies explain lots of insights on hotel management in terms of service quality, challenges, issues, and problems faced in the inns. However, there is a gap in bridging the strengths, weaknesses, opportunities, and threats of hotels common faces. This study addressed the gap by approaching the customer-centric viewpoint. The study looks to ascertain the strengths (S), weaknesses (W), opportunities (O), and threats (T) of the hotel management from a customer perspective and to find the connection among the hotel facilities and frequency of customer visits for staying. The results enlighten that there is significance between the hotel amenities, price affordability, and frequency of the visit of customers. Therefore, amenities consistently give guests a comfortable space to remain longer and foster a positive perception of the hotel. The research's results are restricted to the study region; they may vary over time and between regions. From a competitive perspective, service quality contributes to the hotels by increasing their strengths and opportunities and decreasing weaknesses and threats.

By M. Shanthi, R. Ganapathi
In Volume: 14,Issue: 1
Title: Islamic Banking in Bangladesh: A Case Study of FSIBL and Implications for Indian Islamic Banking Prospects and Societal Banking

Abstract: Islamic banking is reshaping Bangladesh’s financial landscape by offering a Sharia-compliant alternative to conventional banking, particularly through innovative community-driven micro-savings and micro-investment models. This qualitative study analyzes First Security Islami Bank Limited (FSIBL), Bangladesh’s first full-fledged Islamic bank (est. 1999), to draw insights for India’s emerging Islamic banking sector. FSIBL’s success in applying profit-loss sharing (PLS) models—such as Mudarabah-based micro-savings pools converted into agricultural investments and Bai-mode financing for SMEs—alongside mobile banking-enabled societal banking initiatives, demonstrates how Islamic finance can bridge financial inclusion gaps in developing economies. The bank’s CSR-linked community investment programs, which transform small deposits into Waqf-funded local projects, offer a replicable template for India. However, recent governance lapses and liquidity crunches highlight systemic risks in scaling these models without robust safeguards. The study addresses two questions: (1) How does FSIBL’s integration of microfinance with Islamic principles validate its viability in emerging markets? (2) What lessons can India adopt to leverage societal banking wings for grassroots capital formation while avoiding governance pitfalls? Findings reveal that participatory micro-investment frameworks require three pillars: strong Sharia governance (e.g., community oversight committees), depositor protection mechanisms (e.g., taka ful-backed micro-savings), and adaptive asset-liability management (e.g., blockchain-tracked PLS ventures). By examining FSIBL’s journey, the paper proposes actionable strategies for India to harness Islamic banking’s dual social-commercial mandate, advocating for regulatory sandboxes to pilot community savings-to-investment chains and tax-neutrality for micro-investment products. The study concludes that India’s vast SHG networks and digital infrastructure position it to outperform Bangladesh’s model—if integrated with ethical resilience and operational transparency.

By Abu Sayed, Nabila Aktia Chowdhury
In Volume: 14,Issue: 1

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