There has been an intensive debate about the improvement in accessibility of financial services through PMJDY in India. After almost eight years of its inception, there is still a significant section of population, particularly in rural and unbanked part of the country which is not linked with the formal financial system. This paper attempts to assess the performance of PMJDY scheme, generally in India and particularly in Jammu and Kashmir. The public sector banks are the dominant players in implementing this scheme across the country, but in Jammu & Kashmir, private sector banks are leading from the front. Except the account opening process, other financial facilities being provided under this scheme are still not fully accessible throughout the region. There is a significant number of accounts under this scheme which are dormant and having zero balances. There is need to accelerate the financial literacy programs to financially educate the beneficiaries for better usage of financial services.

The purpose of this research is to examine and analyze influence of company size, and leverage on tax avoidance with company transparency as a moderating variable in mining companies listed on the Indonesia Stock Exchange in 2015 – 2019. Data is obtained by accessing the company's financial statement and annual reports through the company's website or www.idx.co.id. The research sample was searched by purposive sampling methode using criteria so that 9 sample companies are obtained for 5 years of observation (2015-2019). The data analysis methode used is the path analysis methode with Partial Least Square which processed using SmartPLS 3.0 software. The result of this research indicates that the size of the company has a significant effect on tax avoidance. Leverage has no effect on tax avoidance. Corporate transparency cannot moderate the effect of company size on tax avoidance, but corporate transparency can weaken the effect of leverage on tax avoidance.

Covid-19 has affected the world’s economic sectors, including Indonesia. This can be seen from the declining of the company’s operational activities until the threat of the company to become bankrupt, so that it can influence the stability of the country. The government tries its best to recover the economy. Therefore, the objective of this research is to test the effect of cash flow, board independence, and company size on financial distress. It is classified as causal research with quantitative approach. The population used in this research is all transportation and logistics companies listed in Indonesia Stock Exchange (IDX) period 2019-2021. The sampling technique is simple random sampling with Slovin formulation, so that there are 72 samples used after outliers. All the information of the samples are obtained from the annual financial statements downloaded from the official company’s websites. The analysis technique is multiple regression linear with SPSS 22 as a research tool. The results indicate that cash flow has a significant effect on financial distress whereas board independence and company size do not have significant effects on financial distress.

The study investigates the determinants of foreign banks’ entry decisions into Saudi Arabia and their relative importance. Seventy-one questionnaires were analyzed using the Distribution Fitting Algorithmic Approach (DFAA). This paper is situated in the existing literature on the Internalization Theory, Eclectic Paradigm, and Follow-the-Customers hypothesis. While we confirm the Follow-the-Customers hypothesis, we also found that the host market’s characteristics influence entry decisions. We envisaged that this paper would not only contribute to the existing literature but also inform policymakers and industry participants to better understand foreign banks’ entry into emerging and developing markets. Keywords: Foreign banks, Determinants, Entry decisions, Saudi Arabia.