Knowledge Spillovers, Related And Supporting Industries, And Government Intervention: An Integrated Framework For Cluster-Driven Corporate Innovation,
2026
Teh Hong Piow Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak, Malaysia; Chongqing College of International Business and Economics, Chongqing, China
Knowledge Spillovers, Related And Supporting Industries, And Government Intervention: An Integrated Framework For Cluster-Driven Corporate Innovation, Qinying Lei, Lai-Ying Leong, Annie Cheng San, Ng
International Journal of Management, Finance and Accounting
Late-developing inland clusters face a notable innovation paradox, in which substantial industrial capacity coexists with weak firm-level innovation. Existing research identifies knowledge spillovers, related and supporting industries, and government intervention as major external drivers of innovation, but pays limited attention to how these external conditions are transformed into corporate innovation capability. Drawing on Regional Innovation System Theory, Dynamic Capability Theory, and Porter’s Diamond Model, this study develops an integrated framework comprising seven propositions on direct effects, mediated pathways, and contextual variation. It proposes that cluster performance, defined as the effectiveness of cross-organisational coordination, mediates the relationship between external cluster conditions …
Pricing Under Pressure: Cost Volatility, Customer Affordability And Value Perception In Micro And Small Food Businesses,
2026
Faculty of Business and Management, Universiti Teknologi MARA, Melaka, Malaysia; RIG-Sustainable Supply Chain Logistics, Universiti Teknologi MARA, Shah Alam, Malaysia
Pricing Under Pressure: Cost Volatility, Customer Affordability And Value Perception In Micro And Small Food Businesses, Fadhlur Rahim Azmi, Nursyahwani Mohd Sukri, Maciej Woźniak, Haslinda Musa
International Journal of Management, Finance and Accounting
This study examines how micro and small food businesses make pricing decisions under cost volatility, customer affordability pressure, and value perception constraints. Drawing on semi-structured interview evidence from 12 Malaysian micro and small food and beverage businesses, this study adopts an interpretive qualitative multiple-case design. The data were analysed using thematic analysis and cross-case comparison, with dynamic capabilities as an interpretive lens. The findings show that pricing is not a simple cost-plus calculation or the application of a single pricing method. Instead, micro and small food businesses practice adaptive hybrid pricing by combining cost awareness, competitor reference, affordability judgment, value …
Does Realised Range Volatility Improve Multivariate Volatility Forecasting? Evidence From Bursa Malaysia Sectors,
2026
Faculty of Management, Multimedia University, Selangor, Malaysia
Does Realised Range Volatility Improve Multivariate Volatility Forecasting? Evidence From Bursa Malaysia Sectors, Mariam Mohamed Abdelwahab Mohamed Badawi, Sew Lai Ng, Ruzanna Ab Razak, Shaikh Fazlur Rahman
International Journal of Management, Finance and Accounting
This study examines whether realised range volatility improves multivariate volatility forecasting performance in an emerging equity market setting. A comparison between vector heterogeneous autoregressive models constructed with realised volatility, realised range volatility, and conventional return-based volatility measures is conducted using sectoral data from the Bursa Malaysia. High-frequency data from September 2018 to December 2024 were collected from the financial data provider Bloomberg. The analysis evaluates out-of-sample forecasting accuracy using a set of 5 loss functions, including symmetric (MSE and MAE) and asymmetric (QLIKE) criteria. The outcomes provide compelling and strong evidence that realised range volatility measures deliver superior forecasting performance …
Debt Financing Cost And Green Innovation: The Conditioning Role Of Financing Dependence Structure In Chinese Manufacturing Firms,
2026
Department of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Perak Darul Ridzuan, Malaysia
Debt Financing Cost And Green Innovation: The Conditioning Role Of Financing Dependence Structure In Chinese Manufacturing Firms, Hongzhuo Chen, Mohd Faizal Basri, Hazianti Abdul Halim
International Journal of Management, Finance and Accounting
Debt-financing costs are generally considered to be restrictive for corporate innovation; however, their role in green innovation may be conditional rather than uniformly negative. Based on a sample of A-share listed companies from 2012 to 2023, this study examines whether this cost is related to green patenting and, more importantly, how this relationship varies with firms’ financing dependence structure. Green innovation can be reflected in the scale of total green patent applications and the depth of green invention applications. Based on the estimates, both indicators are positively correlated with the cost of debt, and the impact is relatively stronger for …
Understanding Trust As A Mediating Mechanism In Ai-Based Medical Tools And Clinical Decision Processes,
2026
Teh Hong Piow Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Perak, Malaysia
Understanding Trust As A Mediating Mechanism In Ai-Based Medical Tools And Clinical Decision Processes, Shanthi Isparan, Seow Ai Na, Chang Jing Jing, Hew Jun Jie
International Journal of Management, Finance and Accounting
The growing integration of artificial intelligence (AI) in healthcare has transformed clinical decision-making. Nevertheless, doctors’ engagement with AI-based tools remains hindered, particularly due to trust-related concerns. The purpose of this study is to examine the factors influencing doctors’ engagement with AI-based medical tools, with a focus on the mediating role of trust within the Unified Theory of Acceptance and Use of Technology (UTAUT). Data were collected from 197 doctors in Selangor and Kuala Lumpur through a structured survey and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4 software. The findings reveal that performance expectancy, effort expectancy, …
A Systematic Review Of Factors Influencing The Adoption Of Artificial Intelligence For Training And Development In The Nigerian Banking Sector,
2026
Faculty of Management, Multimedia University, Selangor, Malaysia
A Systematic Review Of Factors Influencing The Adoption Of Artificial Intelligence For Training And Development In The Nigerian Banking Sector, Adekanye Fareedah Oyelola, Arnifa Asmawi, Rathimala Kannan
International Journal of Management, Finance and Accounting
Artificial intelligence (AI) is revolutionising human resource management through automation, data-driven decisions, personalised learning, and improved skills-gap detection. Nevertheless, AI adoption in training and development (T&D) programs in the Nigerian banking sector remains low. Therefore, this situation has become a barrier to the development of human capital and to digital transformation. This systematic literature review aims to identify the factors influencing AI adoption in T&D within Nigerian banks and then to analyse the interrelationship among the constructs. This review also examines the mediating role of T&D-AI Fit between influencing factors and AI adoption in T&D. The study uses the Task–Technology …
Impact Of Enterprise Risk Management On Firm Performance And Value: A Panel Data Analysis Of Malaysian Firms,
2026
School of Management, Universiti Sains Malaysia, Penang, Malaysia
Impact Of Enterprise Risk Management On Firm Performance And Value: A Panel Data Analysis Of Malaysian Firms, Zhi Beng Chew, Krishnen Kishan, Wei Chien Ng, Yu Qing Soong
International Journal of Management, Finance and Accounting
This study investigates the impact of enterprise risk management (ERM) implementation on firm performance and firm value among Malaysian listed companies from 2010 to 2024. Empirical evidence on ERM outcomes in the Malaysian context remains limited, particularly regarding studies that simultaneously examine financial performance and firm valuation. By jointly analyzing these measures, the study seeks to determine which performance dimension is more significantly influenced by ERM and whether Malaysian investors incorporate risk management practices into firm valuation assessments. The analysis covers 11,285 firm-year observations, using a comprehensive ERM index based on the COSO ERM framework and a fixed-effects panel regression …
Analysis Of The Determinants Of Buy-Now-Pay-Later Payment Mode Among Malaysians In Klang Valley,
2026
Faculty of Management, Multimedia University, Selangor, Malaysia
Analysis Of The Determinants Of Buy-Now-Pay-Later Payment Mode Among Malaysians In Klang Valley, Wai Zhi Tay, Chi Hau Tan
International Journal of Management, Finance and Accounting
The Buy Now, Pay Later (BNPL) service has become increasingly popular in Malaysia in recent years, especially in the Klang Valley. The BNPL service offers consumers a more convenient payment method and access to credit, raising concerns about increased household debt and financial vulnerability. In this study, this paper used financial literacy, perceived risk, credit attitude, and economic vulnerability to examine which factors influence the intention to use the BNPL payment mode. The Theory of Planned Behaviour (TPB) is used to explain the factors influencing consumers’ intention to use BNPL services. This study adopts a quantitative research design and collects …
Dividend Yield Modelling And Forecasting Under The Wilkie Investment Model With Inflation Effects: Evidence From Malaysia,
2026
Faculty of Science and Technology, Universiti Sains Islam Malaysia, Negeri Sembilan, Malaysia
Dividend Yield Modelling And Forecasting Under The Wilkie Investment Model With Inflation Effects: Evidence From Malaysia, Ilya Adlina Abd Halim, Norizarina Ishak, Siti Raihana Hamzah, Ahmad Fadly Nurullah Rasedee
International Journal of Management, Finance and Accounting
This study uses the Wilkie Investment Model in the context of the Malaysian stock exchange, incorporating inflation as a significant factor in explaining investment behavior in line with local economic conditions. Although the Wilkie model is broadly utilised in actuarial science and has been assessed in many developed countries, its use in emerging markets such as Malaysia is still limited. Based on historical data from Malaysia, both the dividend yield and inflation series were revealed to be stationary using the Augmented Dickey-Fuller (ADF) test. Therefore, the series is applicable for time series analysis. The study used Malaysian data to estimate …
From Digital Readiness To Employability: Mediating Role Of Artificial Intelligence Competence And The Moderating Influence Of Policy Support Among Malaysian Graduates,
2026
Teh Hong Piow Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Kampar, Malaysia
From Digital Readiness To Employability: Mediating Role Of Artificial Intelligence Competence And The Moderating Influence Of Policy Support Among Malaysian Graduates, Fraz Arshed Butt, Abdelhak Senadjki, Hui Nee Au Yong
International Journal of Management, Finance and Accounting
The fourth industrial revolution (4IR) emphasises the demand for graduates with both digital readiness and artificial intelligence (AI) skills, which are aligned with labour market demands. Although prior studies link digital skills to employability, empirical evidence is scarce, and there is little research on how digital readiness translates into employment outcomes in AI-driven, particularly developing, economies. Hence, considering AI competence as a mediating mechanism and government policy support as a moderator, this study investigates the effects of digital literacy, technological self-efficacy, and digital learning engagement on graduate employability. Grounded in human capital theory, social cognitive theory, and institutional theory, this …
What Drives Consumers To Use Insurtech Apps? The Role Of Insurance Literacy,
2026
Faculty of Accountancy and Management, Universiti Tunku Abdul Rahman, Kajang, Malaysia
What Drives Consumers To Use Insurtech Apps? The Role Of Insurance Literacy, Jia Chun Chia, Hui Shan Lee, Bik Kai Sia
International Journal of Management, Finance and Accounting
Although financial technology has spread worldwide, the adoption of InsurTech in Malaysia is still low because of the knowledge-action gap, in which people continue to use traditional agents. This study examines the factors that determine behavioral intention to use InsurTech apps by incorporating the Unified Theory of Acceptance and Use of Technology (UTAUT) and including a novel insurance literacy factor. A cross-sectional quantitative research design was adopted, and 406 valid responses were gathered from 406 Malaysian Generation Z individuals and analyzed using partial least squares structural equation modelling (PLS-SEM). The findings indicate that the model explains 58% of the variance …
Impact Of Green Finance On Environmentally Sustainable Development Goals,
2026
Faculty of Accountancy and Management, University Tunku Abdul Rahman, Selangor, Malaysia
Impact Of Green Finance On Environmentally Sustainable Development Goals, Shu Min Loh, Hui Shan Lee, Leong Mow Gooi, Suwen Xie
International Journal of Management, Finance and Accounting
In this context, climate change represents a real phenomenon with significant implications for economies, industries, and societies worldwide. In the context of the Regional Comprehensive Economic Partnership (RCEP) agreement, these implications are significant, given that the countries in question cumulatively account for a considerable share of global emissions, energy consumption, and industrial production. As these countries aim for a carbon-neutral future and continue the path toward the achievement of the Sustainable Development Goals (SDGs) set for 2030, the question for these countries, therefore, is not whether they should act but how they can act in a sustainable manner toward a …
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory,
2026
Southern Technical University, Technical lnstitute of Amara
The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim
Muthanna Journal of Administrative and Economics Sciences
This study aimed to analyze the mediating role of production process efficiency in the relationship between lean production and organizational excellence, through an applied study at the Maysan Oils Factory. This was done within the framework of efforts to improve operational performance and enhance the competitiveness of industrial enterprises. The study’s significance stems from its highlighting of lean production as a modern strategic approach and its showcasing of the role of production process efficiency as an intermediary mechanism that contributes to achieving organizational excellence in the industrial environment. The study adopted a descriptive-analytical approach. The study population consisted of employees …
Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024),
2026
Business Administration, Technical Institute of Amedi, Duhok Polytechnic University
Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani
Muthanna Journal of Administrative and Economics Sciences
This research aims to study and analyze the impact of macroeconomic policies (fiscal, monetary, and trade) on promoting innovation in South Korea during the period 1996-2024 using the ARDL model. The results of estimating the model’s parameters in the short and long run showed a stable equilibrium relationship, with an error correction coefficient of –0.173. This indicates that the Korean economic system possesses a self-correcting mechanism that restores equilibrium shocks within approximately 5 years and 9 months. The results also demonstrated the importance of education spending and the money supply in stimulating and promoting innovation, while trade liberalization had a …
Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work,
2026
Department of Project Management, College of Administration and Economics-Qurna, University of Basrah
Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah
Muthanna Journal of Administrative and Economics Sciences
This study aims to examine the effect of servant leadership on organizational loyalty among administrative and technical employees at the University of Basrah, with particular emphasis on the mediating role of meaningful work in explaining this relationship. The study seeks to provide deeper insight into how servant leadership practices influence employees’ organizational attachment by enhancing their perception of work as meaningful, which in turn strengthens organizational loyalty. A quantitative research design was adopted, and a simple random sample of 362 employees was selected to ensure adequate representation across various colleges and administrative units within the university. Data were collected using …
The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company,
2026
Department of Management Information Systems, College of Administration and Economics, University of Mosul, Iraq
The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq
Muthanna Journal of Administrative and Economics Sciences
The research aims to identify the impact of cyber resilience on achieving digital development in the North Oil Company within the framework of a conceptual model that relies on cyber resilience as an independent variable with its four dimensions (prevention, protection, response, recovery) and a dependent variable represented by digital development with its dimensions (digital infrastructure, digital skills, digital inclusion, technological innovation) The research adopted a survey methodology, and data was collected using a questionnaire developed based on previous studies that employed tested measures in the field of information systems and information security. The research sample consisted of 312 individuals …
The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024,
2026
College of Administration and Economics, Al-Muthanna University
The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali
Muthanna Journal of Administrative and Economics Sciences
The information revolution and the significant acceleration in the proliferation of electronic payment instruments over the last decade represent the primary frontier in reshaping traditional economic transactions, with the banking sector garnering the utmost attention in this domain, and beginning from 2018, Iraq initiated its digital financial transformation operations through the Central Bank launching initiatives to regulate the work of electronic payment companies, and the significance of this study lies in formulating an integrated analytical and econometric vision to explore the dynamic relationship between the expansion of these systems and the efficiency and trends of bank credit for the period …
Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad,
2026
Department of Persons with Disabilities and Special Needs, Anbar Governorate Office, Iraq
Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad, Azzam Saleh Abd
Muthanna Journal of Administrative and Economics Sciences
The research problem centers on the growing gap between the marketing strategies adopted by Iraqi banks and the increasing expectations of customers in the digital age, which has led to a noticeable disparity in the ability to attract and retain customers between the public and private sectors. Despite its capital strength and sovereign status, the Trade Bank of Iraq (TBI) faces challenges in aligning its marketing flexibility with the needs of individuals versus large corporations, while the Bank of Baghdad struggles to promote trust and security to compete with government guarantees. To analyze this problem, three main hypotheses were formulated: …
Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility,
2026
Working at University of Basrah, Basra and Arabian Gulf Studies Center
Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi
Muthanna Journal of Administrative and Economics Sciences
This study examines methodological developments in modeling financial market volatility, with a particular focus on Bayesian nonparametric approaches as flexible alternatives to traditional parametric models such as GARCH and stochastic volatility frameworks. While characteristics of financial time series—including fat tails, volatility clustering, asymmetry, and structural breaks—limit the effectiveness of rigid parametric specifications, nonparametric Bayesian tools such as Dirichlet Process Mixtures offer adaptive probabilistic structures that better capture the true behavior of returns.
Using daily data from the ISX Main 60 Index, the empirical analysis shows that although the GARCH(1,1) model achieves a good statistical fit, stable volatility estimates, and accurate …
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing,
2026
Mustansiriyah University, College of Administration and Economics
The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed
Muthanna Journal of Administrative and Economics Sciences
The current research aims to identify and understand integrated reporting reports and to demonstrate their impact in investment decisions of publicly traded companies listed on the Iraq Stock Exchange and their role in enhancing the market value of these companies. To achieve this objective, a questionnaire was distributed to a group of investors in the Iraq Stock Exchange and processed using the SPSS statistical software. The questionnaire was analyzed using several statistical methods (factor analysis, correlation coefficient, and simple linear regression). The research reached several conclusions, the most important of which is that integrated reporting reports are a means of …
