📈 economics

Corporate governance mechanisms and regulatory quality improve ESG disclosure quality in an emerging market

This study analyzes data from Ghanaian non-financial firms (2010–2022) using advanced econometric methods to demonstrate that corporate governance mechanisms, particularly board independence, diversity, and audit committee independence, significantly enhance the quality of ESG disclosures in emerging markets, while CEO duality negatively impacts such transparency.

ABDUL RAZAK ABDULAI2026-09-10
📈 economics

Assessing Indonesia’s Ecosystem Readiness for Sustainability Disclosure Based on IFRS S1 and IFRS S2

This qualitative study evaluates Indonesia's transitional readiness for IFRS S1 and S2 sustainability disclosures, revealing that while governance frameworks are advancing, critical bottlenecks in human capital, data systems, and assurance infrastructure hinder effective implementation across the reporting ecosystem.

Lokita Rizky Megawati, Arie Pratama, Ilya Avianti, Citra Sukmadilaga2026-09-10
📈 economics

When Finite Learning Looks Reliable: Equilibrium Consistency and Iteration Dynamics in Learning from Prices

This paper demonstrates that finite learning paths in a learning-from-prices model can appear numerically reliable despite underlying iteration dynamics failing to approximate equilibrium, revealing a critical distinction between code implementation errors, algebraic equilibrium validity, and the separate stability conditions governing finite iteration horizons.

Mateo Bodon2026-09-10
📈 economics

Influences of Livelihood Support on Food Insecurity among Tanzania’s Productive Social Safety Net Beneficiary Households Morogoro Municipal-Tanzania

This study evaluates the impact of Tanzania's PSSN livelihood support on household food insecurity in Morogoro using Propensity Score Matching and finds that while supported households exhibited slightly lower food insecurity scores, the effect was not statistically significant, indicating a need to refine the program's strategies.

Jonas Charles, Christopher Paul Mahonge, Emmanuel Timothy Malisa2026-09-10
📈 economics

Toward Sustainable Remanufacturing Systems: Integrating Inspection Allocation, Carbon Pricing, And OEM-ODM Coordination

This study develops a mixed-integer nonlinear programming model to optimize inspection allocation and OEM-ODM coordination under carbon pricing, demonstrating through numerical simulation that a self-remanufacturing configuration significantly outperforms an outsourced decentralized model by reducing total production costs and rejected units.

Yuri Delano Regent Montororing, Budi Santosa, Putu Dana Karningsih2026-09-10
📈 economics

Exploring the dynamic relationships among environmental quality, financial development, primary sector growth, and energy consumption in Sub-Saharan Africa

Using data from 30 Sub-Saharan African countries (1990–2024) and advanced econometric techniques, this study reveals that financial development, primary sector growth, and energy consumption significantly influence environmental quality, suggesting that integrating sustainable financing and climate-smart agricultural practices can reduce pollution while boosting productivity.

Thomas Blenyigban Sisong, Emmanuel Okofo-dartey, Solomon Nborkan Nakouwo2026-09-10
📈 economics

When Do Fiscal Rules Work? Institutional Quality and the Effectiveness of Fiscal Rules in the European Union

This paper finds that while fiscal rules effectively mitigate election-induced fiscal deterioration in Western EU member states, their success in Central and Eastern Europe is contingent upon high domestic institutional quality, particularly regarding the rule of law, corruption control, and democratic accountability.

Barbara Brix, Marianna Siničáková, Anna Tykhonenko2026-09-10
📈 economics

Coordinating Multi-Item Contributions through Weighted Proportional Reward Sharing under a Committed Budget

The paper proposes the Weighted Reward Allocation Mechanism (WRAM), a budget-constrained reward scheme that dynamically distributes a committed pool based on item weights to effectively coordinate multi-item contributions and outperform fixed-payment alternatives in both budget certainty and total contribution value.

Ayato Kitadai, Yu Takenoya, Sinndy Dayana Rico Lugo, Nariaki Nishino2026-09-10