The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks,
2026
Faculty of Archaeology, University of Kufa, Iraq, Najaf
The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar
Muthanna Journal of Administrative and Economics Sciences
This study aims to analyze the impact of earnings volatility on the debt financing structure of Iraqi banks, using an analytical descriptive approach and financial data from a sample of private Iraqi banks listed on the Iraq Stock Exchange for the period (2017-2024). A multiple linear regression model was applied to examine the relationship, while controlling key variables (liquidity ratio and bank size). The results revealed a statistically significant negative impact of earnings volatility on the reliance on debt financing, where increased volatility led to reduced dependence on debt in the capital structure. The study concludes that capital structure decisions …
The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department,
2026
Education of Nineveh
The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department, Shuab Ahmed Aziz Al-Mawla
Muthanna Journal of Administrative and Economics Sciences
Purpose: This research aims to study the relationship between organizational resilience (capital resilience, strategic resilience, cultural resilience, learning resilience, and relationship resilience) and organizational breakdown (internal factors, external factors, structural factors, human factors, and financial factors) in the Tal Afar Education Department, Nineveh Governorate. Design/Methodology: Based on stratified random sampling, 400 questionnaires were distributed from a population of 650 to employees of the Tal Afar Education Department. The sample was drawn using Sakran’s (2010) formula. A similar questionnaire was also distributed to principals and assistant principals working in affiliated schools. Of these, 191 questionnaires were deemed valid. The …
Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh,
2026
General Directorate of Education of Nineveh, Iraq
Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh, Ibrahim Khalil Ibrahim Mohammed Al-Hayali
Muthanna Journal of Administrative and Economics Sciences
This research aims to examine the actual role reflected by human talent management, specifically its dimensions (recruitment, performance management, training and development, talent retention), in enhancing the quality of educational service, which includes (the academic background of the teacher, the curriculum, infrastructure and facilities, quality of recruitment, safety and security, development of students’ skills). The research stems from a real problem whose features are embodied in the following question: What is the actual role reflected by the dimensions of human talent management in enhancing the quality of educational service in the researched directorate? Using the descriptive-analytical approach to diagnose and …
The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange.,
2026
College of Administration and Economics, Tikrit University
The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange., Ashraf Hashim Faris Alabdoon
Muthanna Journal of Administrative and Economics Sciences
This study investigates the role of digital governance in enhancing the quality of financial reporting, while examining the mediating effect of fair value measurement under IFRS 13. The study is based on the hypothesis that digital governance practices have a positive impact on improving financial reporting quality within the fair value measurement framework. The empirical analysis focuses on Jordanian commercial banks listed on the Amman Stock Exchange over the period 2017–2024. Data were collected from published annual financial reports to construct a dataset suitable for statistical analysis and to bridge theoretical concepts with practical applications in the banking sector. The …
Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate,
2026
Department of Management Information Systems, College of Administration and Economics, University of Mosul, Mosul, Iraq
Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate, Saif Khalid Zakaria
Muthanna Journal of Administrative and Economics Sciences
Purpose: The objective of this study is oriented to investigate what are the determinant features of Blockchain Technology (BCT) that contribute in boosting ISE factors in governmental institutions. The research work is grounded on referring to the most popular features of Blockchain (BC) in enhancing the core and supportive (ISE). Research Design/ Methods and approach: The data for this research was based on a crosssectional and correlational survey (95 responses were finally analyzed). The collected data were first analyzed using SPSS v.26 and then through variance based structural equation modeling (SEM; Smart PLS v.4) for assessing validity and …
The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023),
2026
Department of Finance and Banking, College of Administration and Economics, Salahaddin University
The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed
Muthanna Journal of Administrative and Economics Sciences
This study aims to Analysis of the Economic Impacts of Climate Change and External Shocks on Tourism Demand in the Kurdistan Region for the Period (2007-2023), utilizing a rigorous econometric methodology that includes unit root tests, Granger causality, and the Autoregressive Distributed Lag (ARDL) model to verify long-term equilibrium relationships through the Bounds Test. The results revealed a “developmental paradox,” where tourism demand grows annually by 18.51% despite a steady rise in temperatures, a decline in rainfall by approximately 3.15 mm per year, and an increase in dust storms. The econometric modeling proved that every unit increase in temperature inflicts …
The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company,
2026
College of Administration & Economics, University of Nineveh
The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab
Muthanna Journal of Administrative and Economics Sciences
This study aims to determine the extent of the association and impact of green lean manufacturing practices on the dimensions of sustainability (economic, social, and environmental) from the point of view of individuals working in national companies for the manufacture of home furniture. To achieve this goal, a questionnaire was designed according to a five-point Likert scale. In July 2024, using the cross-sectional studies approach, (213) responses that could be analyzed statistically were collected from the study sample. These data were analyzed using two software packages: (AMOSv24) and (SPSSv26). The results indicate that green lean manufacturing practices are associated with …
Application Of A Fuzzy Multi-Objective Defuzzification Method To Solve A Multi-Modal Transportation Problem,
2026
Ministry of Higher Education and Scientific Research/Scientific Supervision and Evaluation Authority
Application Of A Fuzzy Multi-Objective Defuzzification Method To Solve A Multi-Modal Transportation Problem, Qusay H Khalaf, Khalid Zeghaiton Chaloob
Muthanna Journal of Administrative and Economics Sciences
Multi-modal transportation systems are the logistics networks for global economy. Transportation systems are fraught with uncertainties that hinder the traditional deterministic models reaching the optimal performance. The main obstacle for traditional deterministic models is the uncertainties (e.g., fuel prices volatility, inaccurate transit-times prediction, and evolving environmental regulations). This paper proposes a novel method of fuzzy multi-objective defuzzification. It integrates a modified center of gravity (COG) technique with multi-objective linear programming (MOLP) to address the uncertainty challenges. Triangular fuzzy numbers and partitioning to sud-intervals generated crisp solutions to balance conflicting objectives: cost, time, and environmental sustainability. A four transportation-mode used as …
Educating For Responsible Ai Governance - Building Interdisciplinary Frameworks For The Management Of Artificial Intelligence,
2026
Texas Southern University
Educating For Responsible Ai Governance - Building Interdisciplinary Frameworks For The Management Of Artificial Intelligence, Grace Eboh
Southwestern Business Administration Journal
As Artificial Intelligence (AI) becomes increasingly prevalent across industries, there is a critical need for educational programs that teach effective AI governance and management. This article examines how educational institutions can develop comprehensive curricula to prepare professionals for the complex challenges of overseeing AI systems responsibly. It analyzes current gaps in AI governance education, proposes frameworks for curriculum design, and identifies key competencies required for effective AI stewardship. The findings suggest that successful AI governance education must adopt an interdisciplinary approach that integrates technical literacy, policy understanding, ethical reasoning, and organizational management.
Understanding The User Approach In Introductory Accounting: Insights From Practice,
2026
University of South Florida
Understanding The User Approach In Introductory Accounting: Insights From Practice, Leigh C. Moon
USF Tampa Graduate Theses and Dissertations
The accounting profession faces an insufficient supply of accounting majors to meet the demands of industry. While the number of accounting majors has historically been cyclical, professional accounting organizations and educational institutions have continually sought ways to increase the number of accounting majors. One area that has received continuous attention has been introductory accounting courses because of their ability to both attract and deter possible accounting majors. Discussions and studies around the approaches of teaching introductory accounting have mostly focused on quantitative outcomes, with researchers demonstrating that the user approach does not negatively impact students. However, the user approach has …
Esg, Institutional Investors, And Financing Constraints: Evidence From Chinese Listed Companies,
2026
Universiti Malaya
Esg, Institutional Investors, And Financing Constraints: Evidence From Chinese Listed Companies, Zhu Yinquan
Student Works (2020-2029)
This thesis examines the relationship between Environmental, Social, and Governance (ESG) performance and financing constraints, placing particular emphasis on the moderating role of institutional investors in listed Chinese firms. Drawing on information asymmetry theory, the study argues that ESG performance can reduce financing constrains by narrowing informational discrepancies between firms and external capital providers. While prior research has largely focused on the direct effects of ESG on financing, limited attention has been given to the ways in which institutional investors who are both major users of ESG information and active participants in corporate governance shape this relationship. China’s capital market …
Ai Is A Credibility Problem For Capital Markets,
2026
Singapore Management University
Ai Is A Credibility Problem For Capital Markets, Liandong Zhang
Research Collection School Of Accountancy
In a commentary, SMU Dean of the School of Accountancy and Lee Kong Chian Professor of Accounting Zhang Liandong said that artificial intelligence (AI) is not mainly a labour problem for accountancy but also a credibility problem for capital markets. Prof Zhang noted that in an AI-rich economy, accountancy matters not just as a reporting function but also as part of the infrastructure that makes economic information reliable enough for others to act on. He added that the future of accountancy should not be framed too narrowly as a struggle for professional survival. Prof Zhang said that the bigger risk …
Institutional Cross-Ownership Of Peer Firms And Revelatory Price Efficiency,
2026
Singapore Management University
Institutional Cross-Ownership Of Peer Firms And Revelatory Price Efficiency, Young Jun Cho, Holly I. Yang, Yue Zhao
Research Collection School Of Accountancy
We argue that cross-ownership increases the amount of private information in stock price, enhancing the ability of stock price to provide feedback to managers. Consistent with this argument, we find greater cross-ownership heightens a firm’s investment-q sensitivity. This effect is stronger for firms with a lower propensity for voluntary disclosure and for firms whose managers hold less private information. Furthermore, we find that cross-ownership is negatively associated with the sensitivity of a firm’s investment to its peers’ stock prices. Additionally, cross-ownership has a stronger impact on the investment-q sensitivity when measured among investors who trade more actively the firm’s shares. …
Improving Public Transport Through Machine Learning Influence Flow Analysis (Mifa): Southern England Bus Case Study,
2026
Singapore Management University
Improving Public Transport Through Machine Learning Influence Flow Analysis (Mifa): Southern England Bus Case Study, Benjamin Lee, Wolfgang Garn, Masoud Fakhimi, Nick F. Ryman-Tubb
Research Collection School Of Accountancy
Public transport (PT) is crucial for enhancing the quality of life and enabling sustainable urban development. As part of the UK Transport Investment Strategy, increasing PT usage is critical to achieving efficient and sustainable mobility. This paper introduces Machine Learning Influence Flow Analysis (MIFA), a novel framework for identifying the key influencers of PT usage. Using survey data from bus passengers in Southern England, we evaluate machine learning models. Subsequently, MIFA uncovers that easy payments, e-ticketing, and mobile applications can substantially improve the PT service. MIFA’s implementation demonstrates that strength and importance lead to specific insights into how service characteristics …
Does Ethnicity Similarity Affect Analyst Forecasts?,
2026
Singapore Management University
Does Ethnicity Similarity Affect Analyst Forecasts?, Zichen Tian
Dissertations and Theses Collection (Open Access)
I examine whether ethnicity similarity between sell-side analysts and corporate senior officers shapes analysts’ forecasting behavior. The baseline results show that ethnicity similarity is associated with higher forecast frequency and larger initial forecast errors. Importantly, I find that the larger initial forecast error associated with ethnicity similarity comes from overestimation and disappears for analysts’ last forecasts, consistent with bias coming from innate favoritism and dissipating as public information accumulates within the fiscal year. However, the market does not discount coethnic analysts’ first forecast revisions and reacts more strongly to their last forecast revisions within the fiscal year, suggesting that investors …
Financial Leverage And Firm Performance: An Empirical Review And Analysis,
2026
EXIM Bank Agricultural University Bangladesh
Financial Leverage And Firm Performance: An Empirical Review And Analysis, Iqbal Md. M Islam
Journal of Global Business Insights
This paper examines the dual impact of financial leverage on corporate performance by analyzing empirical data across developed and developing nations, industries, and different periods. Leverage can enhance profitability through tax benefits and improved efficiency, but it also maximizes financial risk, making its effects highly context dependent. Theoretical frameworks such as the Trade-off Theory, Modigliani-Miller Theorem, Agency Theory, and Pecking Order Theory offer diverse perspectives on how debt influences firm outcomes. Empirical findings reveal mixed results; moderate leverage may lower capital costs and boost performance, whereas unnecessary debt can lead to financial distress. Disparities emerge between developed and developing economies. …
Interdependence And Portfolio Analysis Of Property Sector Real Estate Investment Trusts (Reits) In Malaysia During Covid-19,
2026
Financial Mathematics Programme, Faculty of Science & Technology, Universiti Sains Islam Malaysia, Negeri Sembilan, Malaysia
Interdependence And Portfolio Analysis Of Property Sector Real Estate Investment Trusts (Reits) In Malaysia During Covid-19, Muhammad Aqhari Azmi, Muhammad Zaim Razak
International Journal of Management, Finance and Accounting
This study examines the benefits of incorporating Malaysian Real Estate Investment Trusts (REITs) into a mixed-asset portfolio, with a focus on the periods preceding, during, and following the COVID-19 pandemic. The study utilises daily data from 1 January, 2018 to 21 October 2024, sourced from the Datastream database. By utilising the Dynamic Conditional Correlation-Generalized Autoregressive Conditional Heteroskedasticity (DCC-GARCH) model, the study examines the volatility of office property REITs and retail property REITs, as well as the linkages between these assets and stocks and bonds. The findings reveal that REITs exhibit unique volatility structures and correlations with other financial assets, which …
Influence Of Time Management Skills And Technostress On Academic Performance Among The Private University Students: A Conceptual Framework,
2026
Faculty of Management, Multimedia University, Selangor, Malaysia
Influence Of Time Management Skills And Technostress On Academic Performance Among The Private University Students: A Conceptual Framework, Jogtika Ramasamy, Nasreen Khan Thandar Oo
International Journal of Management, Finance and Accounting
Digital tools enhance learning but can also cause technostress, which can impact focus and academic performance. Balancing technology use with effective time management and social engagement is key to student success. Students in Malaysia's Klang Valley reported increased feelings of loneliness, mental health issues, and technostress, particularly as a result of the shift to online learning. This study aims to propose a conceptual framework based on the Study Demand-Resources Theory, examining how time management skills and technostress dimensions influence academic performance through the mediating role of student engagement. A quantitative and cross-sectional survey will be conducted by distributing Likert scale …
Factors Affecting The Adoption Of Artificial Intelligence-Driven Wearable Technology In The Malaysian Healthcare Sector: A Conceptual Framework,
2026
Faculty of Management, Multimedia University, Selangor, Malaysia
Factors Affecting The Adoption Of Artificial Intelligence-Driven Wearable Technology In The Malaysian Healthcare Sector: A Conceptual Framework, Syeda Hafsa Rizwan, Anusuyah Subbarao, Nasreen Khan, Farrukh Ahmed Khan, Shaikh Fazlur Rahman, Nimra Aziz, Syed Muntazir Azhar Shah
International Journal of Management, Finance and Accounting
This conceptual paper examines the adoption of Artificial Intelligence (AI)-driven wearable technology, including smartwatches, fitness trackers, wearable ECGs, glucose monitors, and pain management devices, in transforming healthcare in Malaysia. Despite the extreme potential to enhance patient care and healthcare monitoring, the adoption of AI-driven wearable technology remains limited due to several persistent barriers. The purpose of this study is to examine these challenges and propose a framework to improve the integration of AI-driven wearable technology in Malaysia’s healthcare system. Grounded in the Diffusion of Innovation (DOI) theory, this study examines how five key innovation attributes —relative advantage, compatibility, complexity, trialability, …
Innovative Approaches To E-Grocery: Analyzing Customer Satisfaction In Facebook Livestream Shopping,
2026
Faculty of Management, Multimedia University, Selangor, Malaysia
Innovative Approaches To E-Grocery: Analyzing Customer Satisfaction In Facebook Livestream Shopping, Karen Tien Wan Lin, Vincent Oh Kim Seng, Hasliza Hassan, Shaikh Fazlur Rahman
International Journal of Management, Finance and Accounting
The primary objective of this study is to examine the crucial determinants that influence customer satisfaction in Facebook livestream e-grocery shopping in Malaysia, with a particular focus on housewives as a significant consumer segment. A sample of 220 respondents was selected using simple random sampling, and the data was analyzed using the Statistical Package for the Social Sciences (SPSS). The analysis confirms the hypotheses that customer satisfaction in Facebook Livestream e-grocery shopping was influenced by factors such as product quality, security, website design, delivery service and e-service quality. Interestingly, three factors, including information quality, payment method, and product variety, were …
