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This study investigates the nexus between Environmental, Social, and Governance (ESG) activities and firm value within the specific context of Vietnam, an emerging market, moving beyond a simplistic direct linkage to asc...

The Pacific Alliance — comprising Peru, Chile, Mexico, and Colombia — ranked as the world’s leading copper mining bloc in 2024 and holds a significant share of critical and commodity minerals such as molybdenum, li...

The purpose of this paper is to analyse whether senior management remuneration enhances financial performance and is contingent on the financial performance in South African state-owned enterprises. A quantitative approa...

Background: Effective working capital management (WCM) enables corporate leaders to direct scarce resources to the most promising and productive uses. Value can thus be created in a sustainable manner by deploying exces...

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

Corporate social responsibility (CSR) communication on social media has become an important strategy for firms seeking to enhance transparency, reputation, and sustainability. However, prior research has focused predomin...

This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the ...

This study aims to examine the interplay of corporate sustainability orientation and sustainability practices, namely social and environmental dimensions and their impact on the financial performance of Small and Medium-...

Liquidity and profitability are contemporary issues in the banking sector of emerging countries. We examine how Basel III liquidity regulation, as reflected in the liquidity coverage ratio (LCR) and non-performing assets...

Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This st...

This study examines the effects of leverage, sales growth, and Environmental, Social, and Governance (ESG) disclosure on the financial performance of manufacturing companies in Indonesia, with board size as a moderating ...

Post-conflict reconstruction is a fiscal and financial policy challenge: governments must mobilize large resources for recovery while preserving fiscal sustainability, external balance, and financial stability. This arti...

Abstract This study examines the effect of financial literacy on the performance of small and medium-sized enterprises (SMEs) in Mogadishu, Somalia, a fragile and post-conflict economy. Grounded in Human Capital Theory, ...

This paper evaluates the impact of scholarship aid on higher education outcomes in Morocco, examining whether financial support improves academic performance and progression. Using a sample of 13,300 graduate and undergr...

The article examines the impact of time management on the financial and motivational performance of an enterprise in a turbulent external environment. The relevance of the topic is due to the fact that modern enterprises...

Organisations are under increasing pressure today to provide proof of responsible performance in environmental, social, ethical, operational, customer, and financial facets. Despite the huge research effort on Green Huma...

Abstract Background Although trimodal prehabilitation programs have demonstrated clinical benefits in oncologic surgery, evidence regarding their financial sustainability in public health systems of middle-income countri...

In the face of socioeconomic challenges, this paper develops and empirically demonstrates the Gondauri Index (GI) as a reproducible, diagnostics-first composite framework for benchmarking macro-financial resilience acros...

Pioneer performances depend on entrepreneurial orientation for their success. This approach is crucial for converting green intellectual capital into actionable, practical innovations. Therefore, clever management techni...

The article explores the strategic role of accounting and financial support within modern enterprise decision-making systems. It examines how accounting has evolved from a transactional function into a core analytical an...

The growing concern over socioeconomic challenges in developing economies has intensified scholarly attention on how financial inclusion and institutional quality interact to influence economic growth in Sub-Saharan Afri...

Abstract Technological innovations have become more necessary in the post-COVID-19 economic recovery strategies. Although financial literacy, particularly among CEOs, influences firms’ performance, the existing studies...

The integration of circular economy (CE) practices with Industry 4.0 (I4.0) technologies in industrial sectors remains limited, primarily due to a lack of practical knowledge about key drivers, barriers, and mitigation s...