Template-Type: ReDIF-Article 1.0 Author-Name: Zubir Azhar Author-Workplace-Name: Universiti Sains Malaysia Title: The relationship between annual report readability and cost of capital: Cambodian evidence Publication-Status: Published Abstract:  Purpose: This study investigates whether external financiers in emerging markets incorporate annual report readability into their firm valuation decisions. Specifically, it examines the association between the readability of annual reports issued by Cambodian-listed firms and variations in the cost of external financing. Methodology: The study employs the weighted average cost of capital (WACC) and the Flesch Reading Ease (FRE) index as proxies for the cost of capital and annual report readability, respectively. Using a panel data framework, regression analysis is conducted on a sample comprising all firms listed on the Cambodian Securities Exchange (CSX) from 2020 to 2025. Findings: The findings reveal a negative association between FRE and WACC, suggesting that firms with less readable disclosures incur higher external financing costs. Implications: For regulators in emerging markets such as Cambodia, the results underscore the need to promote disclosure frameworks that enhance transparency and readability, thereby improving market efficiency and reducing information asymmetry. For corporate managers, the evidence highlights that improving the readability of annual reports is not merely a compliance exercise but a strategic tool for lowering financing costs and enhancing firm value. Originality: This study is among the earliest empirical investigations of the relationship between disclosure readability and the cost of capital in Cambodia. It provides novel evidence on how the readability of financial reporting influences investors’ financing decisions in emerging markets. Limitations and directions for future research: – This study relies on specific proxies to capture key constructs; future research may employ alternative measures of the cost of capital and readability to enable comparative analysis and enhance robustness. It is also based on a relatively small sample drawn from a single country. Subsequent research could improve generalizability by using larger, multi-country datasets. Keywords: Readability; Cost of capital; FRE; WACC; Cambodia Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 1-9 Volume: 11 Issue: 1 Year: 2026 Month: May DOI: 10.62458/jafess11azh1 File-URL: https://jafess.com/index.php/home/article/view/159 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/159/115 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:11:y:2026:i:1:id:159 Template-Type: ReDIF-Article 1.0 Author-Name: Naliniprava Tripathy Author-Workplace-Name: Indian Institute of Management Shillong, India Title: Navigating organizational evolution: From systematic syntheses to empirical realities in emerging economies Publication-Status: Published Abstract: This editorial article outlines JAFESS’s ongoing mission in exploring the socio-technical paradigm shift within emerging economies. This 2026 first issue synthesizes contributions into two thematic clusters. While the first cluster establishes foundational frameworks via systematic literature reviews focusing on workplace work-life balance and artificial intelligence governance, the second cluster transitions to localized empirical realities within a rapidly developing Southeast Asian market, analyzing AI maturity across Cambodian enterprises and the direct market impact of annual report readability on the cost of capital. Collectively, these studies underscore the dependency of long-term corporate value on internal technological adaptation, human capital sustainability, and transparent external communication. Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: i-iii Volume: 11 Issue: 1 Year: 2026 Month: May DOI: 10.62458/jafess111tpt1 File-URL: https://jafess.com/index.php/home/article/view/195 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/195/135 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:11:y:2026:i:1:id:195 Template-Type: ReDIF-Article 1.0 Author-Name: Shefali Nandan Author-Workplace-Name: University of Allahabad, India Author-Name: Aqsa Khan Author-Workplace-Name: Ewing Christian College, Prayagraj, India Title: Work life balance: A systematic literature review Publication-Status: Published Abstract: Purpose: The study aims to review the literature to delineate the conceptualization of work-life balance, investigate the key variables associated with it, and examine the bibliometric characteristics of WLB research. Methodology: This study conducted a systematic review of the literature, including studies indexed in Web of Science. Peer-reviewed studies published between 1995 and 2024 were included. The review followed the PRISMA framework. Findings: The studies were extracted, reviewed, and synthesized, revealing that WLB is a multidimensional concept shaped by workplace dynamics, demographic shifts, technological advancements, and family structures. Developed economies have made a substantial contribution to WLB research, with a focus on the service sector. Implications: The study offers scholars insights into gaps in the existing corpus of WLB research, thereby identifying a future research agenda. Practitioners can gain information on the impact of technology and on emerging concerns regarding WLB. Originality: The study synthesizes WLB research published over nearly three decades and classifies the literature into themes. It integrates diverse perspectives on WLB, identifies emerging trends and research gaps, and helps shape a research agenda for the future. Limitations and directions for future research: This study relied on a single database and was limited to English-language journal articles. Future studies may draw on multiple databases, multilingual sources, and a broader range of research documents. Additionally, research may focus on developing economies and underrepresented sectors. Keywords: Work-Life Balance; Systematic Literature Review; PRISMA; Remote Work Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 11-24 Volume: 11 Issue: 1 Year: 2026 Month: May DOI: 10.62458/jafess11nak2 File-URL: https://jafess.com/index.php/home/article/view/140 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/140/116 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:11:y:2026:i:1:id:140 Template-Type: ReDIF-Article 1.0 Author-Name: Huseyin Güngör Author-Workplace-Name: University of Amsterdam Business School, Netherlands Title: AI maturity in Cambodia: Individual usage and organizational deployment across SME firms and large corporations Publication-Status: Published Abstract: Purpose: This study investigates individual AI use and organizational AI maturity among firms in Cambodia, focusing on differences between small and medium-sized enterprises (SMEs) and large corporations. Methodology: The study adopts a quantitative, cross-sectional survey design. Data were collected from 168 respondents employed in SMEs, large firms, and multinational corporations across multiple industries in Cambodia. Findings: The results indicate moderate levels of individual AI use but substantially lower organizational adoption. AI usage and investment intentions increase systematically with firm size. Overall, organizational AI maturity remains in an early stage, particularly in strategy, governance, and process integration. Implications: The findings highlight the structural constraints SMEs face and underscore the importance of organizational capacity, leadership, and strategic alignment for fostering inclusive AI adoption. Originality: This study offers empirical evidence on AI maturity in Cambodia, extending AI adoption research beyond high-income economies. Limitations and Future Research: The cross-sectional design, self-reported data, and nonprobability sampling limit generalizability. Future research should employ mixed-methods approaches to examine organizational and institutional dynamics. Keywords: Artificial intelligence; AI maturity; SME; Cambodia; Digital transformation Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 25-38 Volume: 11 Issue: 1 Year: 2026 Month: May DOI: 10.62458/jafess11hus3 File-URL: https://jafess.com/index.php/home/article/view/178 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/178/117 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:11:y:2026:i:1:id:178 Template-Type: ReDIF-Article 1.0 Author-Name: Nedhal Mohammed Gubran Author-Workplace-Name: Universitas Pembangunan Nasional "Veteran" Jawa Timur Author-Name: Selvi Permata Groda Author-Workplace-Name: Universitas Pembangunan Nasional "Veteran" Jawa Timur Title: Artificial intelligence and big data for operational decision-making: A systematic review of trends and governance frameworks (2020–2025) Publication-Status: Published Abstract: Purpose: This systematic literature review examines how integrating Artificial Intelligence (AI) and Big Data Analytics (BDA) transforms organizational operational decision-making. Methodology: Following PRISMA guidelines, a systematic search of the Scopus database initially retrieved 341 records. After removing duplicates, applying timeframe filters, and conducting title/abstract and full-text screening, 15 peer-reviewed studies (2020–2025) were included in the final synthesis. Findings: The review identifies three themes: (1) intelligent decision augmentation through real-time analytics and predictive models; (2) infrastructure, skills, and governance requirements; and (3) sectoral transformation and ethical implications. AI and BDA improve decision accuracy, forecasting precision, and transparency while reducing reliance on human intuition. Implications: The findings highlight the need for synergy among AI systems, human judgment, and institutional controls, providing managers and policymakers with practical benchmarks to assess organizational readiness and to design governance frameworks that balance innovation with accountability. These insights are especially relevant to developing economies such as Cambodia, where the Cambodia Digital Economy and Society Policy Framework (2021–2035) explicitly prioritizes data-driven digital transformation across government and business sectors. Originality: This research offers a contemporary synthesis of AI and Big Data applications for operational decision-making across diverse industries, with explicit attention to governance frameworks, an area underrepresented in prior reviews. Limitations and directions for future research: Adoption success depends on the quality of infrastructure, organizational readiness, and governance robustness. Future research should investigate strategies to strengthen organizational preparedness and develop governance frameworks that address privacy, algorithmic bias, and accountability. Keywords: Artificial Intelligence; Big Data Analytics; Operational Decision-Making; Algorithmic Governance; Data-Driven Optimization Journal: Journal of Accounting, Finance, Economics, and Social Sciences Pages: 39-52 Volume: 11 Issue: 1 Year: 2026 Month: May DOI: 10.62458/jafess11g-g4 File-URL: https://jafess.com/index.php/home/article/view/152 File-Function: Abstract page File-Format: text/html File-URL: https://jafess.com/index.php/home/article/download/152/118 File-Function: Full text File-Format: application/pdf Handle: RePEc:euj:jafess:v:11:y:2026:i:1:id:152