The present study has considered securities data and Environmental, Social and Governance (ESG) measures of firms from France, Japan and the United Kingdom. Securities data and ESG measures are subjected to cross-sectional OLS regressions of working capital and cash conversion cycle on ESG risk ratings. Agency cost effects have been found, as ESG risk increased working capital...
Micro and Small Enterprises are a critical catalyst for socio-economic development in Brazil. However, financial and technical limitations frequently hinder the access and implementation of management tools by Micro and Small Enterprises. This study addresses this challenge through a case study that applies the Throughput Accounting to determine the most profitable production mix...
This study discusses Integrated Reporting (IR) research through the lens of its thematic, geographical, and citation evolution from 2006 to 2024. The methodology demonstrates 1,136 SCOPUS-indexed publications, the PRISMA framework, VOSviewer for co-occurrence mapping and Bibliometrics for trend and thematic analysis. The findings reveal that the subject has evolved towards...
Aviation transportation, as the aerial corridor supporting the global economic operation, has become increasingly significant in the post-pandemic recovery phase. However, beneath the industry prosperity lie numerous risks and challenges. This paper initially elaborates systematically on the rationale for selecting CNN models for conducting research on financial risk early...
This research is motivated by the low level of financial welfare among lecturers, which is influenced by the complexity of economic factors, financial behavior, and the development of financial technology. In the context of Muslim society, variables play a very important role in shaping financial satisfaction, especially if mediated by healthy financial behavior. The approach...
This study investigates the dynamic causal relationship between India’s GDP and key macroeconomic variables (exports, imports, inflation, exchange rate, BSE and NSE) over a period from January 2000 to December 2024 by using monthly data. Cointegration test has confirmed the presence of one cointegrating equation that means long-run equilibrium relationship exists along with short...
Technology-mediated client behaviors have emerged as critical determinants of organizational effectiveness and competitive positioning in the financial services landscape. This study examines multi-criteria client risk assessment within financial institutions, exploring the key facets that drive organizational capability development in managing digital transformation challenges...
This paper explores studies that determine life insurance efficiency, an area that is gaining in recognition as being important to investigate. As well a scrutinization and exploration of the numbers and recent trends of methods and some aspects of life firm efficiency measurement is implemented. In its overview of life company efficiency items written since 1982 this project...
The supermarket sector is one of the most important components of the retail industry. Rapidly growing chain supermarkets stand out in this sector. This study introduces a hybrid method to assess the performance of stores within a supermarket chain. In the study, stores are compared over a five-year period using various criteria. These criteria include financial metrics such as...
This study investigates the determinants of credit standards among commercial banks in the Philippines, a critical aspect of financial stability and monetary policy transmission. Utilizing data from the Bangko Sentral ng Pilipinas' Senior Bank Loan Officers' Survey and macroeconomic indicators from 2009 to 2024, a stepwise multiple regression analysis was conducted on 640...
We explore the bidirectional relationship between corporate social responsibility (CSR) and firm performance among non-financial firms in Nigeria from 2010 to 2022, addressing the financial trade-offs associated with CSR in an emerging market. Given mixed evidence on CSR’s impact on profitability and the limited research in resource-constrained environments, this study aims to...
The study investigated how public funds promote maternal and child health indicators in Nigeria from 1978 to 2023. The study adopted a generalized method of moments (GMM) in the analysis. The empirical results revealed that health expenditure positively and significantly impacted maternal and child health in Nigeria. The study concluded and recommended that the government should...
Owing to the immense negative effects brought about by inflation on the economies globally, politicians and policymakers are preoccupied with finding ways of controlling inflation. This study, therefore, set out to find out how prices of petroleum products, namely; diesel, paraffin, and petrol, affect inflation in Malawi. It employs the autoregressive distributed lag (ARDL) model...
This study evaluates exchange rate dynamics between the Naira and global currencies, utilizing weekly data from 2008 to 2024. The exchange rates, NGN/USD, NGN/CAD, NGN/AUD, NGN/EUR, and NGN/JPY were analyzed to explore the impact of macroeconomic determinants such as interest rate differentials, market volatility, and inflation rate differentials on exchange rates. The study...
This study examines the relationship between short-term and long-term stock returns of companies after initial public offering by considering financial variables and financial and ownership characteristics of companies on the Tehran Stock Exchange. The research sample includes 4560 companies that were publicly listed on the stock exchange in the period from 2013 to 2024, which...
In developing economies like Nigeria, where government expectations on firms intensify amid underdeveloped institutional frameworks, the performance implications of fiscal obligations and voluntary transparency remain poorly understood. This study investigates whether government expectations influence firm performance and whether non-mandatory disclosure moderates this...
This study examines the impact of capital structure on firm value within the food manufacturing sector of South Africa, addressing a critical gap in the literature on emerging markets. Using a balanced panel dataset of eight listed firms from 2007 to 2018, the research utilizes panel regression models—Common Effect (CEM), Fixed Effect (FEM), and Random Effect (REM)—with the...
In today's investment climate, the integration of Environmental, Social, and Governance (ESG) factors into strategic decision-making is essential, particularly in industry performance analysis. The article employs Data Envelopment Analysis (DEA) to calculate and contrast ESG efficiency for a broad variety of industries represented in companies in the Dow Jones Industrial Average...
In today's financial landscape, individuals face challenges when it comes to determining the most effective investment strategies. Cryptocurrencies have emerged as a recent and enticing option for investment. This paper focuses on forecasting the price of Ethereum using two distinct methods: artificial intelligence (AI)-based methods like Genetic Algorithms (GA), and econometric...
The Indian Pharmaceutical Industry has gained tremendous momentum during the last few decades. Considering its importance both in the social sector and in the economy of our country a study has been endeavored to analyze the nature and movement of Return on Equity (ROE) of 9 selected companies listed in National Stock Exchange (NSE) in India during a period of 15 years from 2006...
This study aimed to examine the effect of raw material inventory and production costs on company net profit. The dependent variable is the net profit of manufacturing companies, while the independent variables are raw material inventory and production costs consisting of raw material costs, direct labor costs, and factory overhead costs. The population of this study was...
This article introduces an innovative fuzzy-based approach for developing a comprehensive portfolio optimization model that effectively accounts for inherent uncertainty while incorporating the investor's unique perspective on the dynamic stock market. The multi-objective optimization framework employs Conditional Drawdown at Risk to enhance investor flexibility in determining...
This study investigates the effects of stakeholder relations quality, and the social and moral capital of CEOs on the board processes and performance of socially and environmentally responsible companies. Data is collected from 40 companies listed on the Sri-Kehati Index of the Indonesia Stock Exchange and evaluated under the PROPER program by the Ministry of Environment...
The rapid evolution of Artificial Intelligence (AI), Machine Learning (ML), and Deep Learning (DL) has profoundly influenced various domains, including portfolio optimization. In today’s dynamic and interconnected global economy, understanding the development of scientific publications in this field is crucial for both academics and practitioners. This paper aims to conduct a...
This study examined the causal relationships between inflation, Gross Domestic Product (GDP), domestic savings, and investment in Zimbabwe using Toda-Yamamoto causality tests and the Autoregressive Distributed Lag (ARDL) approach with secondary data spanning from 1990-2022. The Granger causality analysis revealed a bidirectional causal effect between inflation and GDP, indicating...