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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-...

Abstract Driven by the rapid advancement of digital technology, Digital Inclusive Finance (DIF) has emerged as a transformative force in the financial sector, reshaping consumption patterns and facilitating the upgrading...

The transformation of Ukraine’s financial ecosystem has become a defining process in the country’s adaptation to the turbulent geopolitical, economic, and technological environment of recent years. The study aims to ...

This study analyzes the impact of the triple-layer effect stagflation (inflation, GDP), fintech lending, and bank stability (CAR, LDR) on Indonesian banks' ROA, assessing short- and long-term effects. The object of this ...

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...

This study examines the determinants of profitability and stability of 14 Islamic banks in Malaysia using secondary data from 2018 until 2022. Hausman and Breush-Pagan's tests indicate that the fixed effect panel model i...

This paper provides a comprehensive bibliometric analysis of the existing literature concerning the broader asset pricing literature, with a particular focus on the topics of market integration, financial contagion, ri...

The purpose of this article is to study the peculiarities of the functioning of Ukraine's public finance system under martial law, identify key challenges associated with high levels of economic and social uncertainty, a...

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

The digitalization of the global economy has emerged as a defining trend of the 21st century, fundamentally reshaping monetary systems and financial interactions. In Ukraine, this process has catalyzed a shift from tradi...

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...

The article presents an economic justification for the cost of organizing and conducting the defense of theses of PhD candidates who did not complete a full course of study within the educational and scientific program o...

This study examines the economic security of business entities by conducting a systematic bibliometric analysis of academic research indexed in the Scopus database. Due to digital transformation, growing technological de...

In the context of the rapid evolution of digital finance, artificial intelligence (AI) models are deeply integrated into critical business processes such as risk assessment, asset pricing, and anti-fraud. The resultant l...

The modern tourism enterprises operate under the simultaneous influence of post-pandemic consequences, military-economic risks, inflationary pressure, fluctuations in solvent demand, and the growing role of digital chann...

In the context of intensifying tax revenue collection measures and the need to streamline tax administration in the European Union member states, tax enforcement remains an essential, but often controversial, tool in e...

This study examines time-varying volatility spillovers between global stock markets and major uncertainty indices using Diebold–Yilmaz (DY) and Baruník–Křehlík (BK) connectedness frameworks within a time-varying p...

Abstract Background Results-Based Financing (RBF) has proliferated in health sectors of low and middle income countries, especially fragile and conflict-affected ones, and has been presented as a way of reforming and str...

Several studies have reported about sustainability issues of the National Health Insurance Fund (NHIF) due to a mismatch between assets and liabilities. Despite these studies, no study has worked on the asset and liabili...

In the context of the arid region rangelands, the community's livelihood is highly dependent on the ecosystem's services, including the proper management and use of natural resources. This research evaluates the effects ...

Abstract Background Lynch syndrome (LS) is a common hereditary cancer predisposition syndrome caused by pathogenic germline mutations in MMR genes. This study aimed to conduct LS screening in a South Chinese Endometrial ...

This study investigates the contribution of the Mirt Improved Cookstove (ICS) on women's empowerment in Gedeb Asassa woreda, focusing on the role of RBF in promoting sustainable cooking technologies. Data from household ...