📈 economics

International Public Sector Accounting Standards Adoption and Financial Reporting Quality in Fragile States: Evidence from Somalia’s Public Sector

This study utilizes survey data from Somalia's public sector to demonstrate that while political support and resource availability significantly enhance financial reporting quality, institutional capacity may initially cause disruption and technical training shows no direct impact, all within a framework of "profound decoupling" that explains the gap between formal IPSAS compliance and operational reality in fragile states.

Omar Ahmed Ibrahim2026-09-07
📈 economics

A CRITIC-Weighted Fuzzy-TOPSIS and Machine Learning Framework for Evaluating Corporate Governance Efficiency: Evidence from Construction Materials Manufacturing in Uzbekistan

This study introduces a hybrid CRITIC-Fuzzy-TOPSIS and machine learning framework to evaluate corporate governance in Uzbekistan's construction materials sector, revealing a paradox where expert-perceived governance priorities differ from financial drivers, with relational factors like stakeholder relations proving more critical to profitability than structural dimensions.

Sherzod A. Dexkanov, Elnorakhon A. Muminova, Abdumalik M. Kadirov, Dilnoza A. Khudoyberganova, Sardorbek I. Kodirov, Ilm (…)2026-09-07
📈 economics

From Import Vulnerability to Energy Transition Performance: The Mediating Role of Green Fiscal Policy in the European Union

This study empirically demonstrates that in the European Union, green fiscal policy serves as a critical mediating mechanism that transforms structural energy import vulnerability into enhanced energy transition performance, thereby shifting the analytical focus from structural determinism to governance-driven outcomes.

Nicoleta Barbuta Misu, Monica Laura Zlati, Puiu Lucian Georgescu, Costinela Fortea, Valentin Marian Antohi2026-09-07
📈 economics

Refugee Dispersal and Sexually Transmitted Infection in a High-Income Destination: Evidence from England’s Full Dispersal Mandate

This paper utilizes England's 2022 Full Dispersal mandate to demonstrate that while voluntary refugee placement correlates with higher STI detection due to pre-existing selection biases, the mandatory dispersal of asylum seekers does not lead to a statistically significant increase in sexually transmitted infection transmission within host communities.

Gokhan Kumpas2026-09-07