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The rapid digitalization of financial systems has amplified exposure to cyber risks, posing substantial threats to institutional performance and systemic stability. This study investigates how Cyber Risk Management (CRM)...

Abstract This article examines the asymmetries and power dynamics within the international monetary and financial system (IMFS), emphasizing its structural and geopolitical interconnections. The Russian invasion of Ukrai...

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...

The relevance of this study is driven by the rapid digitalisation of payment systems and the growing exposure of the financial system to cyber, operational, and AML/CFT-related risks, intensified by the expansion of non-...

Environmental sustainability transitions require robust indicator-based evidence to evaluate how technological, financial, and governance factors shape progress toward carbon neutrality. However, the environmental sustai...

The article develops a methodological toolkit for assessing the financial condition of a territorial community as an information basis for implementing risk-based control of local budgets. The relevance of the study stem...

Listed firms have been reported by regulators to be tangled in financial scandals that have made the quality of their financial reports doubtful due to inadequate control systems of risk assessment, monitoring, informati...

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...

This study aims to resolve the inconsistency in empirical literature on the nexus between financial development (FD) and renewable energy consumption (REC) by testing the hypothesis that human capital (HC) plays a crucia...

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 increasing complexity of global financial systems has necessitated the adoption of more efficient and transparent mechanisms for combating money laundering (AML). Blockchain technology, with its decentralized, immuta...

Abstract Objective Financial toxicity, characterized by the financial burden and psychological distress associated with cancer treatment, has become a critical issue impacting patient outcomes and quality of life. This s...

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 article explores the theoretical, methodological, and applied principles of formation and implementation of state policy to ensure the financial sustainability of the health care system in indeterminate conditions. T...

Abstract Expediting the construction of the new energy systems is crucial to achieving an energy transition, decreasing carbon dioxide emissions, and alleviating global warming. Utilizing Chinese province panel data from...

The article is devoted to the problem of using the methods of statistical analysis in the financial management processes in the conditions of uncertainty. A review of theoretical studies showed that efficiency of decisio...

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...

The aim of this research is to answer to the question of whether immigrants’ inflow might influence financial markets. The qualitative analyses of descriptive statistics and immigrants’ nationality allowed us to as...

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...

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...

The increasing urgency of climate change and the growing pressure to achieve sustainable development have intensified the need to understand the macroeconomic drivers of carbon emissions, particularly in emerging economi...

Abstract The accelerated digital transformations of the last decade have prompted central banks to rethink their role in the modern economy, leading to the development of digital currencies (CBDCs). This paper analyz...