Journal of Financial Reporting and Accounting最新文献

{"title":"Earnings predictability or truthfulness? Which one investors care more about","authors":"Shihui Fan, Yan Zhou","doi":"10.1108/jfra-11-2023-0642","DOIUrl":"https://doi.org/10.1108/jfra-11-2023-0642","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the impact of earnings predictability and truthfulness on nonprofessional investors’ investment willingness.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Earnings predictability is captured by quarterly earnings autocorrelation, and earnings truthfulness is indicated by real earnings management (REM). The average of investment attractiveness and willingness measures investment willingness. The authors use experiments to isolate the impact of quarterly earnings autocorrelation and REM on investors’ investment behaviors.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>From the 2 × 2 design, the authors observe that investors weight more on earnings predictability than earnings truthfulness.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The generalization of the findings may be constrained for the following reasons. First, the authors use only one proxy, REM, to measure earnings truthfulness. In addition, the authors provide the participants, Amazon Mechanical Turk, with earnings predictability. Results may no longer hold if each participant has different understanding and analysis of earnings predictability.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>In periods of unprecedented and severe financial uncertainty (i.e. the COVID-19 pandemic), investors rely more on earnings predictability than on earnings truthfulness. The study assists managers to strategically emphasize the predictability of earnings to attract investors, especially when firms face financial challenges or uncertainty.</p><!--/ Abstract__block -->\u0000<h3>Social implications</h3>\u0000<p>This study contributes to understanding investor behavior and the critical role of earnings predictability and truthfulness in shaping investment decisions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper contributes to the literature of earnings properties in financial reporting, particularly by shedding light on the nuanced interplay between earnings predictability and earnings truthfulness. The research also demonstrates that elevated earnings autocorrelation indirectly stimulates investment willingness by enhancing the investors’ perception of earnings persistence of targeted firms.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"42 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139926738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Predicting and assessing bankruptcy risk: the role of accounting conservatism and business strategies","authors":"Anas Ghazalat, Said AlHallaq","doi":"10.1108/jfra-07-2023-0388","DOIUrl":"https://doi.org/10.1108/jfra-07-2023-0388","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these factors and provides insights into the effectiveness of accounting discretion and business strategies in decision-making.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The study uses a sample of 83 nonfinancial listed firms in ASE for the period from 2013 to 2019. Bankruptcy risk is measured using the Altman Z-score (1968). Accounting conservatism is measured using the accrual-based approach, and optimal business strategies are identified through cluster analysis.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results indicate that accounting conservatism has a significant negative effect on bankruptcy risk. Increased application of accounting conservatism practices leads to a decrease in the level of bankruptcy risk. However, the type of business strategy adopted by firms does not have a significant impact on bankruptcy risk, suggesting that firms are not effectively implementing their strategies to mitigate this risk.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>This study focuses on nonfinancial listed firms in the ASE, limiting the generalizability of the findings to other contexts. The study's findings contribute to the understanding of the role of accounting conservatism in reducing bankruptcy risk but highlight the need for further research on the effectiveness of business strategies in mitigating this risk.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study lies in understanding of the role of accounting discretion in financial evaluations and emphasizes the importance of accounting conservatism as a tool for mitigating bankruptcy risk. The study's insights provide valuable guidance to practitioners, regulators and researchers in this field.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"51 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139771663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts","authors":"Awni Rawashdeh","doi":"10.1108/jfra-08-2023-0494","DOIUrl":"https://doi.org/10.1108/jfra-08-2023-0494","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the role of blockchain technology (BCT) in trust in financial reporting (TFR) and the use of smart contracts (USC). It aims to ascertain the mediating role of USC in the relationship between BCT and TFR, thereby contributing to the limited empirical literature in this domain.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Based on a sample of the accountants’ familiarity with BCT, a structural equation model was constructed and analyzed using AMOS 24. The model proposes and tests relationships between BCT, USC and TFR.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study highlights BCT’s significant positive influence on TFR, with USC mediating this effect. It provides empirical evidence that supports the transformative potential of BCT and USC in enhancing TFR.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>These findings have significant implications for practitioners, regulatory bodies and policymakers. By highlighting the effectiveness of BCT and USC in fostering TFR, the study makes one aware of strategies to mitigate financial malpractices. It promotes the adoption of BCT in accounting practices.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study addresses a gap in the literature by investigating the complex interplay of BCT, USC and TFR. It offers a unique perspective by exploring the mediating role of USC, thereby enhancing our understanding of the mechanisms through which BCT can foster TFR.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"175 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139677454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Digital transformation and integration of artificial intelligence in financial institutions ","authors":"Sara Ebrahim Mohsen, Allam Hamdan, Haneen Mohammad Shoaib","doi":"10.1108/jfra-09-2023-0544","DOIUrl":"https://doi.org/10.1108/jfra-09-2023-0544","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Integrating artificial intelligence (AI) into various industries, including the financial sector, has transformed them. This paper aims to examine the influence of integrating AI, including machine learning, process automation, predictive analytics and chatbots, on financial institutions and explores its various aspects and areas. The study aims to determine the impact of AI integration on financial services, products and customer experience.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research study uses quantitative and qualitative methods, as well as secondary data analysis. It investigates four AI subfields: machine learning, process automation, predictive analytics and chatbots.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The research findings indicate that integrating AI, particularly in machine learning and chatbot subfields, holds promise and high strategic potential for financial institutions. These subfields can contribute significantly to enhancing financial services and customer experience. However, the significance of predictive analytics integration and process automation is relatively lower. Although these subfields retain their usefulness, they might necessitate alternative workflows and tools that incorporate human involvement. Overall, AI integration minimizes human interactions and errors in financial institutions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The research study contributes original insights by exploring the specific subfields of AI within the financial industry and assessing their strategic significance. It provides recommendations for financial institutions to adopt AI integration partially in multiple phases, measure and evaluate the impact of the transformation and structure internal units and expertise to strategize adoption and change.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"6 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139647808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Product market competition, investor protection and analysts’ earnings forecasts","authors":"Khairul Anuar Kamarudin, Wan Adibah Wan Ismail, Larelle Chapple, Thu Phuong Truong","doi":"10.1108/jfra-04-2023-0184","DOIUrl":"https://doi.org/10.1108/jfra-04-2023-0184","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the effects of product market competition (PMC) on analysts’ earnings forecast attributes, particularly forecast accuracy and dispersion. The authors also investigate whether investor protection moderates the relationship between PMC and forecast attributes.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The sample covers 49,578 firm-year observations from 38 countries. This study uses an ordinary least squares regression, a Heckman two-stage regression and an instrumental two-stage least squares regression.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>This study finds that PMC is associated with higher forecast accuracy and lower dispersion. The results also show that investor protection enhances the effect of PMC on forecast accuracy and dispersion. These findings imply that countries with strong investor protection have a better information environment, as exhibited by the stronger relationship between PMC and analysts’ forecast properties.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The findings highlight the importance of strong governance mechanisms in both the country and industry environments. Policymakers, including government agencies and financial regulators, can leverage these insights to formulate regulations that promote competition, ensure investor protection and facilitate informed investment decisions.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study advances our understanding of how PMC affects analysts’ earnings forecast attributes. In addition, it pioneers evidence of the moderating role of investor protection in the relationship between PMC and forecast attributes.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"9 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139028193","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Blockchain technology and its applications in digital accounting systems: insights from Jordanian context","authors":"Manaf Al-Okaily, Dmaithan Al-Majali, Aws Al-Okaily, Tha’er Majali","doi":"10.1108/jfra-05-2023-0277","DOIUrl":"https://doi.org/10.1108/jfra-05-2023-0277","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The recent progress of digital accounting has significantly affected businesses’ sustainable production process. Businesses generally use digital accounting applications to automate their operational procedures and increase their corporate efficiencies through improved output quality and sustainability. Consequently, the purpose of this study is to look into the antecedent factors that directly and indirectly influence blockchain technology adoption in the context of digital accounting systems.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The data of the current study were obtained from 346 accountants working in information technology companies. Partial least squares structural equation modeling was used to test the research proposal model.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The empirical results confirmed that the adoption of blockchain technology is most considerably impacted by perceived usefulness, whereby it was also revealed that perceived ease of use has a direct and indirect effect on blockchain technology adoption.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>According to the researchers’ knowledge, this study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of blockchain technology and its implications in digital accounting systems in the Jordanian context.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"11 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139028238","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Investment deviation from the optimal path: does the examination of audit quality services matter? A French study","authors":"Amel Kouaib, Isabelle Lacombe, Anis Jarboui","doi":"10.1108/jfra-03-2023-0109","DOIUrl":"https://doi.org/10.1108/jfra-03-2023-0109","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>The study of the relationship between external auditing services and investment deviation in a French setting has received relatively little research attention thus far. There are insufficient indicators to measure audit quality and then have a measurable link to investment efficiency. This study is motivated by such a research gap as well as the important role of auditing services in assuring investment efficiency. The purpose of this study is to test whether a good audit quality service improves corporate investment awareness in French-listed companies and contributes to establishing a comprehensive analysis framework for inefficient investment and how audit services have become an important tool to reduce the investment deviation of listed companies in France.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Based on a sample of 89 non-financial French firms listed on the Stoxx 600 Index from 2015 to 2021, this study uses feasible generalised least squares (FGLS) regressions to study the relationship between investment deviation and auditing service quality.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>After running an FGLS regression model for two firm groups (overinvestment and overinvestment groups) and testing for a set of control variables, especially COVID-19, the findings show a non-linear correlation between audit service and corporate investment deviation. Both underinvestment and overinvestment decisions are negatively and statistically significantly impacted by audit indicators. Furthermore, involving a high-quality specialised auditor may enhance overall monitoring and lead to a lower investment deviation level. Overall, the empirical results show that a high-quality audit service enhances the investment efficiency of French-indexed companies.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study offers crucial information that audit regulators can use to better appreciate the advantages of high audit quality and to take seriously the policy issues that affect it. Board members are urged to provide excellent audit quality that improves investment efficiency with careful consideration.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study contributes to the existing audit literature by illuminating the effect of audit quality services on investment deviation to show a deeper understanding of the factors that contribute to the differences in prior studies’ findings in the field of audit quality impacts.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"70 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138823848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Further evidence on non-audit fees: using the context of female directors on audit committees","authors":"Kaleemullah Abbasi, Ashraful Alam, Noor Ahmed Brohi, Shahzad Nasim","doi":"10.1108/jfra-05-2022-0199","DOIUrl":"https://doi.org/10.1108/jfra-05-2022-0199","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the association between non-audit fees and audit quality by using the context of gender-diverse audit committees. Further, the authors assess whether this link is moderated by industry-specialist auditors.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study used non-financial FTSE-350 firms over the period of seven years. In addition, the authors use ordinary least squares regression to test the research hypotheses.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The authors find that female directors on audit committees are negatively related to non-audit fees, suggesting that non-audit fees reduce audit quality. Moreover, the results indicate that industry-specialist auditors positively moderate the link between gender-diverse audit committees and non-audit fees. This suggests that non-audit fees improve audit quality when the auditor is an industry-specialist.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The study does not support blanket restrictions on non-audit fees. It recommends regulators to consider industry expertise of auditors when devising non-audit fee restrictions. Moreover, the findings of this study have implications for firms aiming to understand whether non-audit fees could be used for enhancing audit quality.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>By using the context of female directors on audit committees, the authors conclusively assess the link between non-audit fees and audit quality. Further, this study provides a more robust evidence on whether industry-specialist auditors affect the relationship between non-audit fees and audit quality.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"20 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2023-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138823715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Board of directors, COVID-19, and corporate social responsibility monetary performance: direct and interaction effects analysis","authors":"Saeed Rabea Baatwah, Mohammed Bajaher, Mohammed Asiri","doi":"10.1108/jfra-07-2023-0430","DOIUrl":"https://doi.org/10.1108/jfra-07-2023-0430","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary performance.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study analyzes listed companies in Oman’s capital market from 2016 to 2021, using pooled ordinary least squares and unique CSR performance measures such as budgeting and spending.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The study finds that companies with more expertise and frequent meetings are more likely to allocate a larger budget for CSR activities. However, this does not apply to larger boards or to independent directors. During the COVID-19 pandemic, the effect of independent directors on CSR budgeting and spending is more pronounced, and boards with more expertise and meetings show a negative interaction with the pandemic. The interaction of board characteristics with COVID-19 in terms of CSR monetary performance varies depending on company size. Board independence and expertise show a significant reaction to COVID-19 infection and death cases when setting CSR budgeting and spending.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The findings of this study are stimulating, but stem from an emerging country with unique cultural and institutional characteristics. Methodological issues were also encountered during the analysis, so readers should exercise caution when applying the results to other settings.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study highlights board involvement in deciding a company’s CSR investment, as it was believed that chief executive officers are considered responsible for CSR activities. Additionally, this research underscores the significance of incorporating the financial aspects of CSR into reporting.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study examines the seldom explored relationship between corporate boards and CSR monetary aspects during regular and irregular times, offering theoretical and practical insights that benefit multiple stakeholders.</p><!--/ Abstract__block -->","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"7 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138683711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"“Go green” – evaluating the roles of environmental concerns, environmental social norms and green technology in fostering pro-green banking behaviors","authors":"Mohammad Ali Ashraf","doi":"10.1108/jfra-05-2023-0232","DOIUrl":"https://doi.org/10.1108/jfra-05-2023-0232","url":null,"abstract":"Purpose The purpose of this paper is to evaluate the relationship between bankers’ perspectives and their pro-green banking behaviors (i.e. intentions). Specifically, how do bankers’ perspectives on environmental concerns, environmental normative structure and green technology affect their intentions toward G-banking activities? Design/methodology/approach A theoretical framework of the theory of bounded rational planned behavior (TBRPB) as its foundation was established. Using measurement scales to measure different aspects of environmental concern, environmental normative structure, green technology, attitudes, perceived behavioral control and subjective norms, a survey instrument was developed to examine the various associations implied by the model of TBRPB. Data were collected from the bankers of selected commercial banks in Bangladesh following the random sampling procedure. The data were analyzed using the partial least square structural equation modeling technique. Findings Findings indicate that all of the predictors appear to be robust in predicting the G-banking intention of the sampled bankers in Bangladesh. The results also show that attitudes, subjective norms and perceived behavioral control have significant mediating effects toward bankers’ bounded rational G-banking intention. Research limitations/implications There are a few limitations in the study. First, the study considers environmental concerns as an antecedent of the attitude of bankers toward G-banking activities. Future studies can explore other variables related to environmental problems to study G-banking adoption and practices. Second, this study only considers the private conventional bankers as respondents to the survey to assess G-baking intention. In the future, other types of bankers, such as Islamic bankers and public banks’ bankers could be included in the survey to explore G-banking practices. Finally, this research has been done in a developing country-context. Practical implications In this study, environmental concerns of bankers appeared to be highly significant predictors to influence their attitudes toward bounded rational G-banking intention. Similarly, the social normative structure also appears to be a robust antecedent of subjective norms to influence bounded rational G-banking intention of respondent bankers. Finally, green technology or bakers’ personal and skill-related ability to control bounded rational G-banking intention also appeared to be a strongly significant predictor of green banking activities. All this evidence implies that respondent bankers in the sample responded positively to provide their positive intention toward G-banking activities based on their environmental concern. Social implications Important social implication of the current study is G-banking practices can help reduce carbon emissions and other pollutants which would enrich overall environmental sustainability and ecological conditions. Originality/value Few","PeriodicalId":15826,"journal":{"name":"Journal of Financial Reporting and Accounting","volume":"27 ","pages":""},"PeriodicalIF":2.5,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139175833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}