1111 papers
This study demonstrates that Business Intelligence capabilities (data management, analytics, and reporting) enhance accounting decision quality in Jordanian organizations by improving accounting information quality, a relationship that is further strengthened by technology investment readiness.
This study demonstrates that verified transition finance significantly enhances the ESG performance and firm value of Chinese carbon-intensive companies by driving green capital expenditure, innovation, and emission reductions, with particularly strong effects in state-owned, highly digitalized, and path-dependent firms within key industrial sectors.
This study employs a two-stage game theoretical model and empirical analysis of Japanese prefectural data from 1999 to 2022 to demonstrate that retail gasoline prices are significantly driven by both crude oil fluctuations and market concentration resulting from deregulation.
This study identifies that the financial sustainability of Non-Governmental Health Organizations in Dar es Salaam, Tanzania, is significantly determined by a combination of internal capabilities—specifically staff fundraising skills and internal controls—and external factors like macroeconomic conditions and government policies, which collectively explain 22.3% of the variance in their long-term financial resilience.
This study employs a hybrid SEM-AHP framework to analyze financing decisions among Iranian industrial managers, revealing that anchoring and regret aversion—not overconfidence—are the dominant biases driving a significant divergence between normative capital structure benchmarks and actual practices in volatile emerging markets.
This paper utilizes a Generalised Methods of Moments framework on Namibian quarterly data to demonstrate that rising fuel prices significantly hinder GDP growth and that current macroeconomic policies suffer from misaligned budget allocations and inconsistent prioritization of primary industries, necessitating flexible, country-specific interventions to optimize resource use and foster sustainable development.
This study reconceptualizes the entrepreneurial university by shifting focus from the breadth of activities to the locus of commercialization authority, using a systematic literature review to develop a novel five-configurational typology that links decision rights over intellectual property and ventures to distinct entrepreneurial pathways and performance outcomes.
This paper analyzes career histories of Chinese officials from 1979 to 2020 to demonstrate that exposure to high-authority counterparts through co-service networks serves as a key observable indicator of favorable organizational screening and selection into administrative elite positions.
This study utilizes a mixed-methods case study of the Nigerian National Petroleum Company Limited to demonstrate that while leadership commitment and policy support exist, successful low-carbon transition in resource-dependent National Oil Companies is currently hindered by technical, financial, and cultural barriers, necessitating an integrated change management framework to align organizational readiness with decarbonisation goals.
This paper introduces a backtestable Longevity-at-Risk (LaR) framework that quantifies adverse mortality improvement tail risks to enhance liability-linked stress testing, pricing, and risk management for annuity, pension, and reinsurance markets.