Template-Type: ReDIF-Article 1.0 Author-Name: Towfiq Ahmed Author-X-Name-First: Towfiq Author-X-Name-Last: Ahmed Title: Calendar day anomalies: evidence from Dhaka Stock Exchange Abstract: This research investigates the seasonality of the Dhaka Stock Exchange in Bangladesh, focusing on the "January Effect" and "Monday Effect" (adjusted for Sunday). Analysing 5818 observations of the DSEX Index over 23 years spanning from 2000 to 2023, the study uses Dummy Variable Time-series Data to identify statistically significant seasonality patterns. For monthly data, results reveal no significant return in January, contrary to the established opinion attributed to people's inclination to initiate new endeavours in the New Year. May, June, and August show a positive abnormal return. For daily data, Sundays yield a negative abnormal return, being the first weekday in Bangladesh, and Thursdays yield a positive abnormal return. The returns are lower in the first two days than in the last three days. The findings are contrary to the efficient market hypothesis (EMH), which states that asset prices reflect all available information. This study reveals evidence of seasonality in the Bangladeshi stock market. Journal: Int. J. of Behavioural Accounting and Finance Pages: 365-383 Issue: 4 Volume: 7 Year: 2025 Keywords: calendar day anomalies; January effect; Monday effect; EMH; efficient market hypothesis; seasonality; DSE; Dhaka Stock Exchange; DSEX Index; abnormal return. File-URL: http://www.inderscience.com/link.php?id=150263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:365-383 Template-Type: ReDIF-Article 1.0 Author-Name: Tam Phan Huy Author-X-Name-First: Tam Phan Author-X-Name-Last: Huy Author-Name: Anh Luu Quynh Author-X-Name-First: Anh Luu Author-X-Name-Last: Quynh Author-Name: Yen Le Hoang Phi Author-X-Name-First: Yen Le Hoang Author-X-Name-Last: Phi Author-Name: Quynh Hua Nguyen Nhu Author-X-Name-First: Quynh Hua Nguyen Author-X-Name-Last: Nhu Author-Name: Ngan Nguyen Thi Tuyet Author-X-Name-First: Ngan Nguyen Thi Author-X-Name-Last: Tuyet Author-Name: Ha Nguyen Ngan Author-X-Name-First: Ha Nguyen Author-X-Name-Last: Ngan Title: Corporate social responsibility and financial performance: the mediating role of corporate governance Abstract: This study explores the relationship between corporate social responsibility (CSR), governance mechanisms, and financial performance (return on asset (ROA)) in 62 manufacturing firms listed on the Ho Chi Minh City Stock Exchange from 2018 to 2022. Using regression analysis on data manually collected from annual reports, it examines how CSR dimensions - economic, environmental, and social - interact with governance structures such as board size and independence. Results show that while CSR positively influences ROA, the governance structure significantly moderates this effect. For instance, large boards may hinder the effectiveness of environmental CSR, whereas firms where the CEO also serves as chairman tend to support CSR more actively. The findings underscore the importance of aligning governance with CSR strategies to enhance firm performance, offering valuable insights for stakeholders in rapidly growing industries. Journal: Int. J. of Behavioural Accounting and Finance Pages: 337-364 Issue: 4 Volume: 7 Year: 2025 Keywords: CSR; corporate social responsibility; financial performance; corporate governance; manufacturing; ROA; return on asset. File-URL: http://www.inderscience.com/link.php?id=150264 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:337-364 Template-Type: ReDIF-Article 1.0 Author-Name: Minjo Kang Author-X-Name-First: Minjo Author-X-Name-Last: Kang Title: The impact of tax education and compliance intentions on tax behaviours focusing on slippery slope framework Abstract: The slippery slope framework (SSF) posits that taxpayer compliance is influenced by two core dimensions: perceived power of the tax authority (Power) and perceived trust in the authority (Trust). This study investigates the application of the SSF in the context of two forms of noncompliant tax reporting: tax evasion and tax aggressiveness. An experiment conducted with 183 undergraduate students reveals that Trust is significantly stronger among tax-educated participants, particularly under high-trust conditions. Furthermore, voluntary compliance intention consistently and significantly impacts both tax evasion and tax aggressiveness. These findings contribute to the behavioural tax literature by demonstrating that SSF is relevant for understanding both fraudulent and aggressive tax reporting behaviours. The study highlights the importance of tax education and informational campaigns in cultivating tax literacy and promoting voluntary compliance. Journal: Int. J. of Behavioural Accounting and Finance Pages: 413-429 Issue: 4 Volume: 7 Year: 2025 Keywords: tax compliance; SSF; slippery slope framework; tax education; tax evasion; tax aggressiveness. File-URL: http://www.inderscience.com/link.php?id=150268 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:413-429 Template-Type: ReDIF-Article 1.0 Author-Name: Ajaz Ul Islam Author-X-Name-First: Ajaz Ul Author-X-Name-Last: Islam Title: Do behavioural biases shape personal financial decisions: a structural equation modelling (SEM) approach Abstract: The study investigated the impact of behavioural biases on personal financial decision-making by applying partial least square structural equation modelling (PLS-SEM). Specifically, it investigated the impact of cognitive and emotional biases on personal financial decisions and analysed the interconnections between cognitive and emotional behavioural biases and personal financial decisions. The findings suggest that behavioural biases significantly impact personal financial decisions and, if ignored, can lead to significant losses while making financial decision-making (Chaudhary, 2013). Both cognitive and emotional biases inferred a significant negative impact on personal financial decisions. Thus, it is inferred that individual behaviour significantly influences financial decisions. The inferences from the study can be used by financial advisors and planners to understand their client's decision-making processes and develop strategies to mitigate the negative impacts. Policymakers can recommend educational programs to improve financial literacy to help individuals make more rational financial decisions. Journal: Int. J. of Behavioural Accounting and Finance Pages: 384-412 Issue: 4 Volume: 7 Year: 2025 Keywords: cognitive biases; emotional biases; herding bias; financial decisions; personal finance. File-URL: http://www.inderscience.com/link.php?id=150269 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:384-412 Template-Type: ReDIF-Article 1.0 Author-Name: Seyma Moussa Author-X-Name-First: Seyma Author-X-Name-Last: Moussa Author-Name: Raida Chakroun Author-X-Name-First: Raida Author-X-Name-Last: Chakroun Author-Name: Hanen Khanchel Author-X-Name-First: Hanen Author-X-Name-Last: Khanchel Title: Unveiling gendered habitus in audit quality: a Bourdieusian quantitative study in Tunisia Abstract: This study aimed to examine the relationship between gender, role stressors, and audit quality reduction behaviours (AQRB) among Tunisian auditors through a Bourdieusian lens. A survey was conducted among 229 Tunisian auditors (43% women and 57% men) and structural equation modelling (SEM) was used. The results revealed a significant difference between male and female auditors in adopting practices that may compromise audit quality. The data indicate that male auditors have a statistically higher propensity to adopt AQRBs. In addition, the study revealed a moderating effect of gender on the relationship between emotional exhaustion (EE) and AQRB and between role conflict (RC) and AQRB, suggesting that men are more 'sensitive' to the effect of RC and EE on behaviours that impair audit quality. This disparity suggests a moderating effect of gender in decision-making ethics related to the audit process, which could be due to their habitus and pre-existing expectations within the profession. Journal: Int. J. of Behavioural Accounting and Finance Pages: 430-462 Issue: 4 Volume: 7 Year: 2025 Keywords: Tunisia; audit profession; gendered habitus; audit quality reduction behaviours; gender; stress. File-URL: http://www.inderscience.com/link.php?id=150270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:430-462 Template-Type: ReDIF-Article 1.0 Author-Name: Nonika Author-X-Name-First: Author-X-Name-Last: Nonika Author-Name: Arpan Parashar Author-X-Name-First: Arpan Author-X-Name-Last: Parashar Author-Name: Peeyush Bangur Author-X-Name-First: Peeyush Author-X-Name-Last: Bangur Author-Name: Richa Chauhan Author-X-Name-First: Richa Author-X-Name-Last: Chauhan Title: Herd mentality in investment decision making: an empirical study mediated through emotional and psychological aspects Abstract: The aim of the study is to identify the type of herd mentality exhibited by the Indian investors and its impact on their investment journey mediated through the emotional and psychological aspects. The study is a quantitative analysis of Indian investors belonging to middle-class families. 390 primary datasets were collected, and questions about herd mentality behaviour were asked. The investigation includes the role of the investors' perceived emotional and psychological levels as a mediator. The results show a significant impact of herd mentality behaviour on the investment satisfaction derived by Indian investors. The herd mentality in Indian investors differs based on demographics, including gender, age group, marital status, education level, type of capital market they invest in, and the type of product these investors prefer to buy. The role of an investor's emotional and psychological being is of a partial mediator. The study is a novel attempt to understand the middle-class family-specific Indian investor's herd mentality behaviour. Journal: Int. J. of Behavioural Accounting and Finance Pages: 463-479 Issue: 4 Volume: 7 Year: 2025 Keywords: herd mentality; behaviour; biases; investment; investment decision making; psychology. File-URL: http://www.inderscience.com/link.php?id=150271 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbeaf:v:7:y:2025:i:4:p:463-479