Governance quality and informal sector taxpayers’ compliance behavior in Osun state, Nigeria: A perspective from the theory of planned behavior

This study holds significance due to the increasing impact of influencer marketing on consumer behavior, particularly among the youth demographic in Saudi Arabia. This study aims to examine how influencer marketing influences perceived credibility and purchase intention, emphasizing the roles of transparency and cultural factors in shaping consumer behavior.
A descriptive-analytical method was utilized, the research was conducted at University of Bisha, incorporating a structured survey to gather data from 384 university students, both male and female. The sample was meticulously chosen to embody the characteristics of young consumers, a group recognized for its significant involvement with social media channels and vulnerability to influencer marketing tactics. The findings indicate that the traits of influencers play a crucial role in boosting purchase intention (β = 0.42, p < 0.001). Furthermore, the influence of brand credibility on purchase intention is significant (β = 0.51, p < 0.001), and it serves as a partial mediator in the connection between influencer characteristics and purchase intention (indirect effect = 0.27, p < 0.001). The results underscore Snapchat’s prominence as the leading platform among participants, illustrating its significance for focused influencer marketing initiatives. Marketers are advised to prioritize transparent and authentic collaborations with influencers to strengthen brand credibility and foster consumer trust. Emphasizing partnerships with influencers whose values align with students’ interests on Snapchat will enhance engagement and drive purchasing behavior. This information provides actionable direction for marketers aiming to enhance their influencer marketing approaches, cultivating enduring consumer confidence and sustainable brand development among younger demographics.

Adopting International Financial Reporting 9 is critically relevant as it significantly transforms accounting practices, particularly in credit risk management, for banks in Jordan. The primary purpose of this study is to examine the impact of implementing International Financial Reporting 9 on the financial performance and credit risk management practices of Jordanian banks. A quantitative analysis was conducted using the Difference-in-Differences approach and Fixed Effects models on data from 19 banks operating between 2012 and 2022.
The results indicate that the adoption of International Financial Reporting 9 led to a substantial increase in loan loss provisions, with a mean increase of 0.25 (t-value = 18.00). This increase in loan loss provisions negatively affected profitability metrics such as Return on Assets and Return on Equity, which showed mean decreases of 0.0857 (t-value = 4.22) post-implementation. Despite the negative impact on profitability, the findings also highlight improvements in financial transparency and stability due to more accurate credit risk assessment.
While the adoption of International Financial Reporting 9 imposes operational and financial challenges, it enhances the robustness and clarity of financial reporting in Jordanian banks.

Informal Small and Medium Enterprises (SMEs) play a key role in their respective economies over the world particularly in the African continent. This paper reviews various theories on SMEs towards understanding the potential of the informal sector in the context of African countries. The paper uses a theoretical approach for the purpose of assessing the challenges that have affected the development of the informal SMEs sector over the years in both the developing and developed world. Economically developing countries in Africa pose unique challenges to informal SMEs development compared to the developed countries. The paper reviews the theories that define the rise to informality in Africa by identifying the key determinants for the emergence of informal SMEs. A conceptual framework for assessing informal SME’s potential for Africa is developed. The conceptual framework is based on the Fishbone diagram developed by Kaoru Ishikawa (1986). This paper discusses the intricacies of the applicability of the proposed conceptual framework to assess the potential of the informal SMEs in Africa and the way forward for the formalization debate.