1816 papers
This study utilizes panel data from the Amman Stock Exchange (2017–2023) to demonstrate that internal audit quality significantly enhances value-based strategic financial performance, partly through the mediating role of earnings quality, thereby positioning internal audit as a critical governance capability in emerging markets.
This paper develops a multi-regulatory accounting framework to evaluate methanol's compliance under FuelEU Maritime, EU ETS, and IMO CII using 2024 MRV data, revealing that while fossil grey methanol is an economically and environmentally inferior pathway, low-GHG e-methanol can significantly improve compliance outcomes depending on specific strategy and regulatory thresholds.
This study proposes an ethical business model for home-based food microenterprises in Calbayog City, Philippines, by identifying overproduction as the primary waste and recommending cost-effective interventions like sales tracking and workspace reorganization to enhance sustainability without requiring formal certification or external capital.
This study of 119 Belt and Road Initiative countries from 2000 to 2024 reveals that while foreign direct investment's direct link to carbon emissions is confounded by income and population, the environmental impact of FDI is significantly mitigated when strong governance quality and high energy efficiency operate jointly, suggesting that institutional strengthening must accompany, rather than replace, energy efficiency improvements to foster sustainable development.
This paper employs an ARDL framework to quantify the long-run negative elasticity between non-performing loans and credit volume in Azerbaijan following the 2015 currency devaluation, revealing a slower recovery trajectory than the South Korean KAMCO model and proposing a three-pillar policy strategy involving a contingent asset management company, legal reforms for faster collateral enforcement, and a structured link between NPL disposal and SME lending.
Using 2020–21 NSS data and Fairlie decomposition, this study reveals a 5.66% gender gap in India's financial inclusion driven by socioeconomic factors like education and mobile access, while highlighting that unexplained disparities in regions like the north-east point to the critical role of cultural norms and discrimination, necessitating targeted policy interventions for vulnerable groups.
This study proposes and validates an Activity-Based Costing framework that aligns Korean occupational safety and health management costs with the specific, repetitive hazard cycles of modular building installation by linking statutory resources to measurable work activities, thereby enabling traceable, causally driven, and internally consistent cost allocation.
This paper quantifies the adaptation externality in China's coal power system, finding that while local cooling benefits are enjoyed near the point of use, the resulting increase in coal-fired emissions imposes measurable downwind pollution costs on neighboring provinces, particularly affecting low-income receptor areas.
This study utilizes dynamic panel regressions and recursive local projections on 14 Latin American countries from 2001 to 2021 to demonstrate that while labor productivity reduces gendered poverty differentials, aggregate economic growth does not necessarily narrow them, and the impact of macroeconomic shocks varies significantly across countries due to distinct institutional and socio-economic structures.
This study employs interpretable machine learning to reveal that urban innovation capabilities in China are driven by heterogeneous, nonlinear factors—such as innovation network density, economic density, and R&D investment—whose relative importance and activation thresholds vary significantly across city sizes, development stages, and administrative hierarchies, thereby advocating for tailored, context-sensitive innovation policies.