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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: 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: The Impact of Pawnbroking on Local Communities with special reference to Bangladesh

Abstract: This study examines pawnbroking's impact on social entrepreneurship and its implications for social development. It posits that Pawnbroking aids vulnerable entrepreneurs, often excluded from formal credit, in accessing quick financial resources, thereby enhancing social entrepreneurship. Through a meta-analysis and literature review, including three case studies from Bangladesh, the findings indicate that, despite exploitative practices, pawnshops are vital for providing the impoverished with financial access and supporting social welfare. However, risks such as asset loss, debt cycles, and exploitation of desperate borrowers are also highlighted. The study emphasizes the need for regulatory oversight and more accessible financial systems that protect borrowers while maintaining accessibility. Overall, pawnbroking offers both advantages and challenges for local communities in Bangladesh, necessitating a balance between quick cash access and consumer protections to promote healthier community dynamics.

By José G. Vargas-Hernández, Amina Khatun, Csongor Czipf, Absalón J. Salmerón-Zapata
In Volume: 14,Issue: 1
Title: Potential of Rural Earth in 21st Century Socio-Economic Study of Eastern Region of India

Abstract: Eastern Region of India (ERI) is the inclusion of four states namely – Bihar, Jharkhand, Odisha, and West Bengal. It has 171040 villages with a vast quantity of rural population. It also includes several tribes in various areas. ERI also has forest resource with several products namely - fuelwood, fodder, edible nuts, herbs, flowers, seeds, leaves, bark, roots, tubers, lichen, honey etc. It has tradition of non-veg and veg cuisines. It is known for hand woven clothes. Jewellery, furniture, baskets, etc. handicraft products have attraction for people in rest of India. ERI is sea coast rich region. It owns much from marine activities. It has thousands of villages. For the socio-economic development of RURAL ERI, 8 Regional Rural Banks are established. These RRBs are the joint venture of central government, state government and scheduled banks. Main aim of these RRBs is rural development. These RRBs are shaping their aim with commitment. In the ERI, deposits, advances of RRBs are increasing continuously, NPA is lessening. RRBs in ERI are earning profit. ERI-RRBs are trying best to achieve the aim. This fact is certified by balance sheets, annual reports, and documents of RRBs, NABARD, RBI and State Governments. Primary cum secondary data and tools are used. Research provides useful conclusion and suggestions for the insight of policy makers. ERI scenario will change completely if conclusions and suggestions of research are implemented according to spirit.

By Madhusoodan Tripathi, Vinayaka Tripathi
In Volume: 14,Issue: 1
Title: The Shock of Corruption on GDP Per Capita: A Panel Data Postmortem on the South Asian Region

Abstract: Corruption is characterized as the exploitation of entrusted authority for personal advantage, often taking the form of illegal acts, deceit, or bribery, and is broadly regarded as harmful to economic progress. Although some research indicates that corruption might enhance certain economic activities, it is primarily perceived as a major obstacle to sustainable development on a global scale. The research question of this study is: What is the effect of corruption on GDP per capita in South Asian nations between 1995 and 2016? This investigation examines the link between corruption, as assessed by the Corruption Perception Index (CPI), and GDP per capita in South Asia. By employing a Generalized Least Squares (GLS) model, the study seeks to analyze the impact of corruption on GDP per capita. The results reveal a significant negative association between corruption and GDP per capita, indicating that corruption hinders economic growth in the region. Therefore, it is crucial for the governments of these nations to adopt effective strategies to address corruption and foster sustainable economic development.

By Md. Mahmudul Hassan, Tareq Imam Zahid
In Volume: 14,Issue: 1
Title: Impacts of Covid-19 Pandemic on Indian Sugar Industry: Challenges, Disruptions and Recovery Pathways

Abstract: The COVID-19 pandemic, which began as a global health crisis, quickly escalated into a far-reaching economic disruption, significantly impacting industries across the world. The Indian sugar industry—one of the country’s most critical agro-based sectors—was no exception. As a key contributor to rural livelihoods, employment, and the national economy, the industry found itself grappling with unprecedented challenges across its entire value chain. The impact was observed from the very first stage of sugarcane cultivation, which faced labor shortages and transportation issues, to the subsequent phases of processing and manufacturing, which suffered from reduced mill capacities and supply chain constraints. Ethanol production, a major revenue source through the Ethanol Blended Petrol (EBP) programme, experienced demand fluctuations tied to global oil market volatility. Moreover, marketing and export activities came to a near halt due to domestic lockdowns and international trade restrictions, resulting in inventory surpluses and financial stress across the sector. This study provides a comprehensive analysis of the multifaceted disruptions caused by the pandemic. It highlights the systemic vulnerabilities exposed during the crisis, the operational and financial challenges encountered by stakeholders—ranging from farmers to mill operators—and the mitigating measures undertaken by both the government and industry associations. In addition, the research proposes a strategic recovery roadmap focused on diversification, supply chain resilience, policy adaptability, and long-term sustainability. By exploring these dimensions, the study aims to contribute to the development of a more robust and crisis-resilient Indian sugar industry in the post-pandemic era.

By Atul Kumar
In Volume: 14,Issue: 1

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