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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...

Budgetary policy is traditionally considered through the lens of macroeconomic indicators, legal regulation, and administrative mechanisms; however, this perspective increasingly proves insufficient for achieving sustain...

This study conducts a systematic literature review on the effect of risk management on financial institutions’ efficiency. Using the PRISMA method, we analysed 173 studies published between 1990 and 2023 in journals ra...

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...

Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...

Contemporary economic trends have underscored the critical role of small businesses, whose development is considered essential to a country's overall economic progress. Reflecting this recognition, the Government of Geor...

The article examines the regulatory mechanisms for the integration of renewable energy sources and their impact on the indicators of the state's energy security, taking into account the financial and credit conditions of...

Purpose – This study evaluates the Market Day program at TK ABA Percontohan, Bojonegoro Regency, as an authentic learning strategy to foster independence in early childhood using a CIPP-based evaluation framework. Met...

Research on socioemotional and financial factors associated with life satisfaction among emerging adults in Latin American contexts is limited. This study aims to fill this gap by examining the influence of emotion dysre...

The article underscores the relevance of studies devoted to problems of debt policy in Ukraine from its optimization perspective. The need to reform the domestic debt policy on the basis of advanced methodological approa...

This study uses satisfaction as an intervening variable in BAZNAS Banten Province to examine the influence of institutional reputation, financial literacy, and accountability on the trust of muzakki (payers of zakat). Th...

Forecasts predict we will need 790,000 pilots by 2037. This prediction means airlines will need to increase pilot levels by 267%. Finding a solution to this pilot shortage requires the aviation community to address limit...

Firm value reflects how effectively a company manages its assets to attract investors. Amid rising sustainability concerns, Environmental, Social, and Governance (ESG) practices have become a focal point, as their adopti...

The article focuses on the issue of international sanctions of a financial nature in the context of, in particular, the challenges to their effectiveness generated by the cryptocurrency market. An essential point of refe...

Green finance is an important tool that would help in reducing environmental degradation and promoting sustainable development as a means of reducing the burning socio-economic challenges inherent in rapidly urbanizing n...

Regulation (EU) 2022/2554 of the European Parliament and of the Council of 14 December 2022 on digital operational resilience for the financial sector (Digital Operational Resilience Act, DORA) launched a new model for t...

The aim of the article is to justify the role of foreign direct investment (FDI) from European Union countries as a financial instrument supporting China’s rapid economic growth, while emphasizing the security implicat...

This study examines the timeliness of mandatory pre-adoption (Staff Accounting Bulletin [SAB] 74) disclosures related to the new revenue recognition standard, ASC 606. It aims to understand managerial incentives that aff...

The tension between economic expansion and climate mitigation necessitates a deeper understanding of how finance, energy demand, and innovation jointly shape carbon emissions in emerging economies. In China, rapid financ...

It can be stated that there is no explicit regulation of the issue of financial pyramids in thelegal order of the Slovak Republic or on European law level. In the legislation, it is possible to distinguish case-by-case w...

This research analyzes the effectiveness of the implementation of Digital Population Identity (Identitas Kependudukan Digital/IKD) based on Article 14 of the Regulation of the Minister of Home Affairs No. 72 of 2022 in B...

The 2008 Global Financial Crisis significantly disrupted the international banking system, exposing vulnerabilities related to excessive risk-taking, inadequate regulation, and insufficient capital reserves. Although ...

In current conditions, budget security is one of the essential components of financial security. The budget is the leading financial plan of the state and reflects most of the economic processes in the country; it also r...