📈 economics

Deep Learning Augmented Detection of Earnings Manipulation in African Listed Firms: A Multi-Model Comparative Study

This study demonstrates that a machine learning-augmented logistic regression model outperforms traditional Jones-model approaches in detecting earnings manipulation among African listed firms, while highlighting significant performance heterogeneity across countries due to varying institutional contexts.

Osman Issah, Mutala Zubeiru, Richard Kwadwo Doe-Dartey, Mohammed Fuseini2026-08-06
📈 economics

Gig Work and Labour Market Informality in India: Evidence from the Periodic Labour Force Survey, 2017–2024

Analyzing seven rounds of India's Periodic Labour Force Survey (2017–2024), this study finds that platform-mediated gig work represents a continuation of pre-existing informal labour rather than a transformative new phenomenon, characterized by modest non-monotonic growth, a declining education gradient, and a gender gap largely driven by classification differences regarding unpaid family labour.

Mohamed-Ayaan Gubitra, Shehzan Pervez Workingboxwalla, Tuba Gubitra2026-08-06
📈 economics

Debt Maturity Financial Agility and Corporate Growth Opportunities Evidence from an Emerging Market Firm Panel

This study of 23 Egyptian listed firms from 2003 to 2023 reveals that debt maturity's impact on corporate growth is heterogeneous and significantly conditioned by financial agility (cash holdings and net working capital), with fixed-effects robustness checks suggesting these relationships are associative rather than strictly causal.

Heba M. Srour, Noura Roushdy, Maha Moussa, Mohamed F. Abouelenein, Samaa O. A. Razzak, David Zohny2026-08-05