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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-...

Women entrepreneurs continue to be the torchbearers of society and nations in their pursuit of economic growth and social development through employment creation, innovation and poverty reduction. Nonetheless, financial ...

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...

The article addresses the urgent issue of the transformation of household financial behavior during a period of economic instability caused by a combination of war-related risks, inflationary pressures, and structural ch...

BackgroundDementia is a progressive neurodegenerative condition with 60.2 million cases worldwide. The disease has financial, psychological, and physical health implications for people affected and their carers. There is...

The growth of digital startups in Indonesia is increasing, particularly through burn money strategies to accelerate market acquisition. However, implementing this strategy often challenges financial stability, especially...

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 The objective of this paper was to analyze financial management practices in dairy production systems. More specifically, we sought to identify which milk producers adopt financial management practices. We condu...

Money laundering is an act committed by individuals or a group to conceal or disguise the origin of wealth obtained from illegal activities into assets that appear to have been acquired through legal means. Generally, th...

Timely submission of financial statements is a crucial aspect of financial reporting quality and capital market transparency, as it reduces information asymmetry and supports informed decision-making by investors and reg...

Accountability is a cornerstone of good governance, particularly in the era of fiscal decentralization. Despite ongoing reforms, many Indonesian provinces continue to face challenges related to limited transparency, heav...

Our paper focuses on investment subsidies and the impact of accounting methods on financial ratios. Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards...

This research examines how Financial Technology (FinTech) and accounting efficiency affect the performance of the supply chain in the Nigerian logistics industry. Using annual time-series data between 2000 and 2024, the ...

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 examines the legal status and implications of Bitcoin ownership as a medium of exchange within Indonesia's evolving digital financial system. In light of persistent regulatory ambiguity, the research seeks to ...

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 ...

Introduction Financial toxicity (FT) is more prevalent among rural-dwelling cancer survivors who also face greater cancer care-related travel burdens. We sought to examine how FT and travel burdens may pose dual burdens ...

This study aims to analyze the effect of consumptive behavior and Islamic financial literacy on the interest in using fintech P2P lending among students of the Faculty of Islamic  Economics and Business (FEBI) at UINSU....

This study aims to analyze the influence of digital Islamic financial literacy, risk perception, and religiosity on investment interest in Islamic mutual funds among FEBI UIN Sumatera Utara students. The digital era has ...

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...

Due to the high smartphone penetration rate in emerging markets, mobile financial services are becoming crucial in facilitating swift financial service delivery. Resultantly, mobile financial services supported by close-...

A great deal of empirical work has convincingly shown that there is a positive association between financial development and economic growth, and some recent work has even provided evidence that the former causes the lat...

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 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...