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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...

This study aims to determine and analyses the effect of Fintech Peer to Peer Lending, Bank Digitization and Non-Performing Loans on Banking Financial Performance (Return on Asset) at KBMI 4 Commercial Banks in 2019-2023....

The Pacific Alliance — comprising Peru, Chile, Mexico, and Colombia — ranked as the world’s leading copper mining bloc in 2024 and holds a significant share of critical and commodity minerals such as molybdenum, li...

Background: Effective working capital management (WCM) enables corporate leaders to direct scarce resources to the most promising and productive uses. Value can thus be created in a sustainable manner by deploying exces...

Corporate social responsibility (CSR) communication on social media has become an important strategy for firms seeking to enhance transparency, reputation, and sustainability. However, prior research has focused predomin...

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-...

This study aims to examine the effect of financial performance and the Maqashid Sharia Index (MSI) on firm value in Indonesia’s Islamic Commercial Banks (BUS). Financial performance is measured using the Capital Adequa...

This study examines the relationship between Sustainable Development Goals (SDGs) compliance and financial performance in Malaysian banks from 2013 to 2022. Using advanced machine learning techniques, including Support V...

The purpose of this paper is to analyse whether senior management remuneration enhances financial performance and is contingent on the financial performance in South African state-owned enterprises. A quantitative approa...

This study examines the effects of capital employed efficiency (CEE) and human capital efficiency (HCE), two key components of intellectual capital operationalized through Pulic’s Value Added Intellectual Coefficient (...

This study aims to determine the effect of disclosure of Sustainable Development Goals (SDGs), Intellectual Capital (IC), and Institutional Ownership on the financial performance of energy sector companies listed on the ...

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...

Increased attention to environmental issues has driven the development of sustainable financing instruments, one of which is Green Bonds, although corporate participation in Indonesia is still relatively limited. This st...

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 ...

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...

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...

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...

The article aims to investigate which performance indicators are revealed in strategic reports of companies listed on the London Stock Exchange whether they can constitute relevant source of information to evaluate compa...

In this article, we examine the role of financial assets as a key instrument for improving enterprise management efficiency, with a particular focus on marketing activities under the conditions of globalization, digital ...

Purpose - The development of Islamic finance has made many Indonesia sharia companies register themselves as part of the Indonesia Sharia Stock Index (ISSI). The government always encourages sharia economic growth that u...

Post-conflict reconstruction is a fiscal and financial policy challenge: governments must mobilize large resources for recovery while preserving fiscal sustainability, external balance, and financial stability. This arti...

Abstract This study examines the effect of financial literacy on the performance of small and medium-sized enterprises (SMEs) in Mogadishu, Somalia, a fragile and post-conflict economy. Grounded in Human Capital Theory, ...

This study examined the dynamic relationship between central bank financial policies, capital market volatility, and macroeconomic performance in Nigeria from 1990 to 2023. Market capitalization is employed as a proxy fo...