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The paper presents a typology of professionals who deal with liquidity management in enterprises and is based on meta analysis of the results of the qualitative research led by the author. This typology reflects managers...

This study aims to examine the effects of behavioral factors shaping cashless payment behaviors in Turkey on green finance perception. The study focuses on subconscious factors such as functional benefit, economic benefi...

Traditional finance explains stock prices and portfolio choice through market efficiency and rational investors. A growing body of evidence, however, shows that psychological biases and emotions systematically affect how...

The aim of the paper is to is to explore the determinants of the rationality in decision making among polish stock market investors with different level of expertise with investing. Rationality in decision making was def...

Money is not merely a highly exchangeable commodity or the symbol of value established in exchange by utility-seeking individuals. Private money is a value sui generis that is established by reactions between issuers-sh...

Este estudo teve como objetivo validar a escala Need For Cognition (NFC) em estudos em Contabilidade comportamental. Ademais, buscou-se medir possíveis correlações entre o nível de necessidade de cognição e a exist...

Abstract Background Cannabis, the most consumed illicit drug globally, has been legal for non-medical use in Canada since 2018. Problematic internet use is considered a behavioral addiction involving excessive online act...

The purpose of the study is to provide a scientific rationale and develop an institutional and methodological model of tax compliance as an instrument for integrating accounting systems, tax reporting, and public financi...

Increasing climate risks may influence the behavioral decisions of microeconomic entities, including household consumption choices. Based on the data of the China Household Finance Survey in 2019, this study empirically ...

Abstract Financial institutions continue to face a significant challenge with money laundering and need intelligent, scalable ways to detect illegal financial activity. This paper introduces a machine learning-driven pla...

This study examines the role of trust as an institutional factor shaping economic security and argues that the institutionalization of trust creates essential preconditions for the predictability of economic processes, t...

Analyzing the intraday dataset on weather and market information with the use of the extended GJR-GARCH framework, this study explores in depth the weather effects on the asset returns and volatilities of the Korean st...

Materias / palabras clave: corporate finance, financial management, behavioral finance, microfinance, financial econometrics, international finance; Social Sciences: Commerce; Social Sciences: Finance

Materias / palabras clave: financial economics, emerging markets, capital markets, corporate finance, behavioral finance, financial institutions; Social Sciences: Finance

Abstract Behavioural biases influence investment decisions by altering how investors perceive risks and assess financial data. In developing markets like the Pakistan Stock Exchange (PSX), where behavioural biases affect...

The Advanced Air Mobility (AAM) industry is experiencing significant growth due to technological advancements and increasing demand for efficient travel experiences. The market is expected to reach $45 billion by 2030, w...

ABSTRACT We propose a theory of securities market under‐ and overreactions based on two well‐known psychological biases: investor overconfidence about the precision of private information; and biased self‐attributi...

Materias / palabras clave: social sciences, business management, education, accounting and finance, law and governance, behavioral sciences; Social Sciences: Commerce: Business

Materias / palabras clave: islamic banking, islamic accounting, islamic marketing, also behavioral economics, management, economic sharia and law; Philosophy. Psychology. Religion: Islam. Bahai Faith. Theosophy, etc. Islam; Social Sciences: Econom...

Materias / palabras clave: financial accounting, finance, auditing, taxation, behavioral accounting; Social Sciences: Commerce: Business: Accounting. Bookkeeping