2025 April - 54 articles
This study investigates the effects of bilateral and multilateral official development assistance on Vietnam’s economic growth from 1986 to 2022. Utilizing the autoregressive distributed lag (ARDL) bounds testing approach, our results show that...
Amid global uncertainties and economic fluctuations, enterprises play a crucial role in fostering sustainable growth and high-quality development through innovative and responsible practices (Xin et al [...]
Healthcare professionals require comparable knowledge and abilities in hospital financial administration. In addition, many physicians are not equipped to manage the leadership roles that healthcare systems require, namely the capacity to express a v...
This work develops a practical multi-period optimization approach that incorporates real-world constraints, including discrete decisions and conic risk constraints. Expanding upon earlier single-period models, our framework employs a binary scenario...
This paper examines the uptake of AI-driven fraud detection systems among financial institutions in the UAE and Qatar, with a special focus on trust, transparency, and perceptions of fairness. Despite the promise of AI operations in identifying finan...
This paper examines the financial health risks that private sector water, sanitation, and hygiene (WASH) businesses in rural Vietnam face. It investigates the challenges faced by water operators and sanitation suppliers involved in donor-funded devel...
Loan defaults have become an increasing concern for lending institutions, presenting significant challenges to profitability and operational stability. However, with the advent of advanced data processing capabilities, greater data availability, and...
Financial and administrative management models are crucial to the success of digital ventures, providing practices that optimize resource management and support strategic decision-making in dynamic digital environments. This study presents an origina...
Engaging in Environmental, Social, and Governance (ESG) activities entails costs that influence a firm’s financial and market performance. However, it is expected that the long-term benefits of ESG engagement outweigh these costs, leading to su...
Institutions play a vital role in restricting or encouraging the performance of any economic agent. In this context, fintechs represent a vector of exponential change in the global financial system and its institutions. However, despite the existing...
We investigated the impact of sustainable banking practices on bank stability in the Nigerian banking sector. We focused on data from 2012 to 2022, which were extracted from the balance sheets of deposit money banks in Nigeria. We employed the Dynami...
This study investigates the relationship between bond-specific factors, macroeconomic variables, and green bond (GB) yields issued in the Indonesian bond market. The study sample includes 468 GBs issued by 30 issuers from both corporate and governmen...
One essential component of insurance technology (Insurtech) is peer-to-peer (P2P) insurance, which represents a transformative shift from conventional insurance to digital platforms by fostering community-based risk sharing. This study contributes to...
The present study examines the relationship between the cash conversion cycle (CCC) and profitability in major service sectors in Greece, including hotels, education, healthcare, transfer—rentals, and information technology. Using financial dat...
This study examines the issue of fiscal sustainability—measured through the response of the budgetary balance to public debt levels—for 36 OECD countries and candidate countries, and it shows that the relationship is non-linear and depend...
This study indicates that internal auditors need to fully adopt CAATs to improve the efficiency of auditing tasks. This paper investigates the determinants influencing CAAT adoption among internal auditors in Jordanian firms. This study investigates...
This study aimed to analyze the level of disclosure of information representing sustainability practices from the stakeholders’ perspective and its relationship with the funding cost of cooperative financial organizations. The level of disclosu...
This study adopts a three-factor approach to the affine term structure models, aiming to analyse South African (SA) government bond yields across various maturities. The primary objective is to evaluate whether these models offer robust pricing capab...
In this study, we examine the relevance of the coexistence of structural change and long memory to model and forecast the volatility of Tunisian stock returns and to deliver a more accurate measure of risk along the lines of VaR and expected shortfal...
This study examines how board diversity affects the capital structure decisions of United Kingdom (UK)-listed firms on the London Stock Exchange (LSE) under varying market conditions for the period from 2002 to 2021. Data were gathered from BoardEx,...
Stock market forecasting is a critical area in financial research, yet the inherent volatility and non-linearity of financial markets pose significant challenges for traditional predictive models. This study proposes a hybrid deep learning model, int...
Crowdfunding nowadays has become a significant source of financing for all those entrepreneurs who require funds to start their operations, specifically for social ventures. Furthermore, determining what factors decide whether a project will successf...
The research concentrates on determining the degree of internationalization of born global SMEs, believing that some push factors determine internationalization, pull factors, and internal firm-specific factors. Three important factors were found in...
Nigerian banks encounter persistent difficulties in efficiently managing and disclosing credit and liquidity risks, considerably affecting their financial performance and shareholders’ confidence. This study, therefore, examined the effect of r...
Financial distress poses a significant risk to companies worldwide, irrespective of their nature or size. It refers to a situation where a company is unable to meet its financial obligations on time, potentially leading to bankruptcy and liquidation....
In today’s competitive business environment, digital transformation is crucial for organizational success. The Jordanian banking sector faces the challenges of adapting to rapid digital advancements, evolving customer expectations, and intense...
As corporate sector stability is crucial for economic resilience and growth, machine learning has become a widely used tool for constructing early warning systems (EWS) to detect financial vulnerabilities more accurately. While most existing EWS rese...
The stability of financial markets is influenced by the strength and transparency of companies listed on stock exchanges. This paper explores how financial, non-financial, and macroeconomic factors influence delisting likelihood among companies liste...
Ignoring the presence of non-performing assets makes efficiency measurement inappropriate and incomplete. Thus, the present study considers non-performing assets as an undesirable output and applies the slack-based efficiency model to measure the eff...
We introduce a fairly general, recombining trinomial tree model in the natural world. Market completeness is ensured by considering a market consisting of two risky assets, a riskless asset and a European option. The two risky assets consist of a sto...
This study examines the relationship between the communication tone of the Fed and that of the ECB over the period from January 2000 to September 2023. The tones were measured using both lexicon-based and transform-based algorithms. Wavelet coherence...
This paper examines and compares the trading strategies of carry and covered interest arbitrage. This study constructs portfolios for G10 countries based on interest rates’ spot and forward exchange rates. We extend the prior literature by focu...
This study analyzes the impact of digital transformation on the international economic integration of ASEAN-6 countries during the period of 2000–2023 using the Generalized Least Squares (GLS) estimation method. The findings indicate that facto...
In the context of tighter regulations by European Union institutions, sustainable finance allows companies and individuals to identify environmentally friendly ways to access loans according to their sustainability priorities. The financial sector, f...
Sustainable property development in developing economies requires a careful balance between attracting foreign capital and maintaining housing affordability for local residents. While foreign direct investment (FDI) serves as a crucial engine for eco...
This paper examines the impact of different oil price shocks (supply, demand, and risk) on the sectoral indices of Jordan from 4 January 2000 until 24 September 2024 using the TVP connectedness approach of. The results point to the existence of a tim...
This paper analyzes the 1/3 Financial Rule, a method of allocating income equally among debt repayment, savings, and living expenses. Through mathematical modeling, game theory, behavioral finance, and technological analysis, we examine the rule&rsqu...
As the debt stock level of Ghana continues to rise, partly due to the negative impact of COVID-19, a number of new taxes have been introduced in the 2021 budget statement alongside an upward adjustment of electricity tariff. State borrowing may signi...
Business groups comprise independently owned firms based on different types of owner solidarity, such as kinship, ethnicity, religion, or political identity. However, research has been slow to account for how the adverse effects of ethnic solidarity...
Climate change manifests itself in rising temperatures across the continent and affects the El Niño–Southern Oscillation (ENSO) by changing sea surface temperatures and atmospheric circulation. This affects precipitation and temperature...
The Law on Credit Institutions 2010, amended and supplemented, was applied on 15 January 2018, causing many changes in senior personnel in Vietnamese banking. The period (2018–2014) had many changes. This was also a period of many business diff...
This study examines the effects of internal governance mechanisms on the issuance of green bonds and investigates whether firms issuing green bonds exhibit distinct corporate governance characteristics, especially regarding board gender diversity and...
The increasing sophistication of fraud has rendered rule-based fraud detection obsolete, exposing banks to greater financial risk, reputational damage, and regulatory penalties. Financial stability, customer trust, and compliance are increasingly thr...
Since 2019, Togo has been strengthening financial decentralization through municipalization and the election of municipal councilors. Municipal financial autonomy is a key driver of local governance, allowing municipalities to mobilize their own reso...
Finite mixture regression identifies homogeneous groups within a sample and computes the regression coefficients in each group. Groups and group coefficients are jointly estimated using an iterative approach. This work extends the finite mixture esti...
Within the past five years, and as Artificial Intelligence (AI) increasingly pervades the academic and educational landscape, a delicate balance has emerged between leveraging AI’s transformative potential and safeguarding individual privacy, w...
Spot Bitcoin Exchange Traded Products (ETPs) are financial instruments enabling Bitcoin to be traded on traditional brokerage platforms, reducing the risks associated with direct Bitcoin exposure while addressing fraud and market manipulation concern...
Pension funds’ growth highlights the need to emphasize fiduciary duty and investment sustainability, considering the current and future participants’ interests (priority stakeholders) and systemic risk reduction (environmental, social, ec...
Accurate inflation forecasting is crucial for effective monetary policy, particularly during turning points that demand policy realignment. This study examines the efficacy of dedicating ensembles of shallow recurrent neural network models to differe...
This study investigates the interplay between budget planning and budgeting evaluation functions in relation to company budget management performance, specifically focusing on the phenomenon of budgetary slack among manufacturing companies in China....
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