PurposeThis article aims to study the determinants of e-learning acceptability by university students based on their experiences with distance learning during the coronavirus disease 2019 (COVID-19) pandemic.Design/methodology/approachA questionnaire was used to collect data from 448 students enrolled in a Moroccan business school's fourth and fifth years. The technology acceptance model (TAM) was the primary framework used for this analysis, into which variables from the expectation confirmation model were injected, namely facilitating conditions, social influence, expectation confirmation and satisfaction. The proposed conceptual model was tested and evaluated using the partial least squares structural equation modeling (PLS-SEM) technique. Then the authors have offered an in-depth analysis by employing the importance-performance map analysis (IPMA) approach.FindingsThe investigation suggested that the proposed measurement scale effectively assesses the factors impacting students' decision to continue using e-learning in the future. This study’s results show that e-learning acceptance depends significantly on the students' satisfaction, perceived ease of use (PEU) and perceived usefulness (PU). In contrast, the facilitating conditions are not a valid measurement scale to determine students' attitudes toward e-learning.Originality/valueThis is one of the first studies in the Moroccan context to evaluate e-learning acceptability by management students after COVID-19 using a unique research model.

Purpose: The present study examines the impact of corporate governance mechanisms on listed Moroccan banks' financial performance. Research methodology: This study investigates the relationship between listed banks' governance mechanisms and financial performance in the CSE for six years between 2014-2019. This study employs three performance measures, return on assets, return on equity, and Tobin's Q, to determine bank performance. This research uses the GMM EGLS approach to analyze data. In the first phase of this empirical research, we did use OLS, Fixed Effects, and Radom Effects regressions to show their inefficiency. Results: Our results portray that most board mechanisms have a negative impact on financial performance. In comparison, the audit committee and nomination & remuneration committee have a positive effect on financial performance. Limitations: Many qualitative and quantitative factors could influence financial performance and not only the used variables in this paper. Contribution: This research shows that the dynamic connection between corporate governance and financial performance is robust in the Moroccan banking context. Also, our study has important implications for establishing good corporate governance practices in emerging economies.

To adopt IFRS, some jurisdictions as South Africa has chosen a method of implementation IFRS by the adoption of the IASB process while others like Canada, South Korea and the European Union countries opted for outstanding by standard method to implement IFRS. China preferred an incomplete transposition of these standards to the international reference. Faced with these various choices, the question of the impact of the IFRS implementation on the relevance of accounting information remains posed. To answer this question, we have studied the evolution of the relevance of accounting information following the adoption of the IFRS implementation method for a sample composed of listed companies. These firms are from six countries which have opted for different implementation methods of IFRS. The results show a maintain of the high relevance of accounting information for South Africa which opted for an implementation process and an improvement of the relevance for countries which has adopted a standard by standard method of IFRS implementation such as Canada, Germany and Spain excepting South Korea. In China, which conducted an extensive but incomplete convergence of its standards to IFRS, the results demonstrate a decrease in the relevance of the accounting information. Also, comparative analysis of the results shows a better relevance of accounting information for countries which have opted for methods of implementation fairly close to the IFRS.

Purpose: The present paper aims to examine the impact of corporate governance mechanisms on earnings management extent in the Moroccan banking sector. Research methodology: This research investigates the relationship between listed banks' governance mechanisms and earnings management in the CSE over the period 2017-2020. This study relies on a two-step quantitative approach, which consists firstly of estimating discretionary loan loss provisions to measure EM, then presenting the association between banks’ governance mechanisms and discretionary loan loss provisions. Results: The findings indicate that board size, gender diversity, audit committee’s independence, and state ownership constraint EM practices among the Moroccan listed banks. While other governance mechanisms, such as institutional ownership and board activity, seem to have no significant effect on restraining managers’ discretionary behavior. Limitations: Many qualitative and quantitative factors could influence discretionary loan loss provisions and not only the used variables in this research. Contribution: This research reveals the need to maintain the vigilant supervision of the regulatory framework to limit these opportunistic practices in the local banking industry. Also, our study has important implications for establishing a new set of governance requirements such as board diversity in Morocco.