Finance and Financial Management Commons^™

Ai-Driven Project Management In Real Estate Private Equity: Impacts On Workflow Efficiency And Standardization, Alexander D. Van Den Bosch

Harrisburg University Dissertations and Theses

Artificial intelligence (AI) is increasingly used in project management, yet limited research has examined its relationship with workflow efficiency and process standardization in real estate private equity (REPE) acquisitions. This quantitative correlational study examined these relationships and identified which AI-supported functionalities respondents perceived as contributing most to project management performance. The study drew on project management principles and the Technology Acceptance Model. Data were collected through a cross-sectional QuestionPro survey of professionals involved in REPE and related acquisition workflows, resulting in 146 completed surveys. The study used descriptive statistics, Pearson correlations, and regression analysis to evaluate the data. AI implementation …

Interpretive Flexibility And The Social Construction Of Generative Ai In Education: A Scot Analysis, Elham Mousavidin, Sujin K. Horwitz

Southwestern Business Administration Journal

The rapid rise of generative artificial intelligence (GenAI) tools has intensified discussions about their role in education. This study uses the Social Construction of Technology (SCOT) framework to explore how educational stakeholders interpret GenAI and how these interpretations influence its development and adoption. Through an interpretive literature review of research published between 2021 and 2025, we examine stakeholder perspectives using SCOT constructs, including relevant social groups, interpretive flexibility, technological frames, and controversies. Results identify three main interpretive tensions shaping current debates: transformational force versus transactional tool, cognitive augmentation versus cognitive atrophy, and digital empowerment versus digital enslavement. These tensions show …

Empowering Generations: The Role Of Family And Consumer Sciences In Advancing Financial Literacy And Resilience, Stephen Molchan

Journal of Educational Research and Practice

In this article, I explore the critical role of family and consumer sciences (FCS) in advancing financial literacy and resilience across generations. By addressing systemic financial challenges and integrating financial education into its curriculum, FCS empowers individuals and families to make informed decisions and build secure futures. The article highlights strategies such as early intervention, culturally relevant programs, and community outreach, emphasizing how FCS equips individuals with practical skills in budgeting, saving, debt management, and risk assessment. I discuss the importance of advocacy for financial inclusion and consumer protection as a means to create equitable opportunities for financial well-being, underscoring …

Bitseat: Reimagining The Financing For Airliners Using Nonfungible Tokens (Blockchain Technology), Edwin S. Ongola

Journal of Aviation Technology and Engineering

This essay describes how blockchain technology, particularly nonfungible tokens, can be used to raise funding for airliners. The essay begins with a brief overview on the costs, categories, and acquisition methods of airliners. After that, the essay introduces concepts on blockchain technology, tokens, and smart contracts. The essay then touches on how nonfungible tokens can be used to facilitate fractional ownership of airliners. From there, the essay discusses Bitseat, a conceptual nonfungible token for fractional ownership of airliners, covering its overall design, appeal, marketplace alternatives, and challenges. Finally, in the discussion, the essay summarizes the overall concept and outlines its …

People Orientation And Thing Orientation In Business Majors: Implications For Assessing The Impacts Of Cross-Functional Business Program Curricula, Todd J. Hostager, David A. Christopher, Kristy J. Lauver, Christopher Knowles

International Journal for Business Education

Background/Introduction/Purpose:  Prior research documented significant differences in people orientation and thing orientation (PTO) based on type of major and sex.  This study examines a set of measures for helping business programs to assess whether they are producing graduates equipped to consider both people and things when making decisions, regardless of their major or sex.

Methods/Design:  Students in a strategic management capstone course spent a single 75-minute session responding to a brief new venture pitch by identifying what types of additional information they would need to decide whether to invest in the business.  Three Likert-scaled options gauged the extent to participant …

Mda At Your Service - Protecting Your Practice, Finding Talent And More, Mda Membership Department Staff

The Journal of the Michigan Dental Association

This Q&A compiled by MDA staff provides critical guidance to support practice owners. It outlines key warning signs of employee embezzlement, such as closely guarding job duties or refusing cross-training, and highlights complimentary risk assessment tools and endorsed investigative services available through Prosperident. Furthermore, the article introduces free recruitment resources on the MDA Job Board for searching job-seeker profiles and posting openings. It also provides practical advice for resolving communication and online portal login issues by verifying registered email addresses with the MDA membership department.

Dentistry And The Law - Understanding ‘Rollover Equity’ When Selling Your Practice, Daniel Schulte Jd

The Journal of the Michigan Dental Association

Daniel J. Schulte, MDA Legal Counsel, addresses the legal and tax implications of 'rollover equity' when dentists sell their practices to private equity-backed buyers. The article outlines typical shareholder and buy-sell agreement restrictions, noting how equity is often subject to vesting and employment covenants. Schulte explains the critical importance of making an Internal Revenue Code Section 83(b) election within 30 days of closing. Failing to file this election results in taxation at high ordinary income rates as the stock vests, whereas a timely election accelerates tax payments but secures lower capital gains tax rates upon eventual sale.

Udm Dean's Report - A Look At The Student Of Today As We Prepare Them For Tomorrow, Mert N. Aksu Dds, Jd, Mhsa, Cert. Dph

The Journal of the Michigan Dental Association

UDM Dental School Dean Mert N. Aksu discusses the profiles, expectations, and challenges of modern dental students, highlighting their collaborative nature, tech-savviness, and focus on wellness and work-life balance. The report outlines UDM's clinical curriculum enhancements, including systems-based biomedical integration, and extensive clinical practice labs. Aksu addresses the substantial 58% inflation-adjusted rise in educational debt since 2008 and updates on community service rotations (Corktown Clinic, Titans for Teeth), the implementation of the new Vermont Track for rural care, the adoption of AI radiographic analysis, and comprehensive student mental health support programs.

Adjusting To Extreme Demand Volatility: A Comparative Analysis Of Air Navigation Service Provider Financial Resilience In The Southern Asia-Pacific, Margaret Arblaster, Gui Lohmann

Research outputs 2022 to 2026

Air navigation service providers fund their operations almost entirely through activity-based user charges, creating a structural dependency between revenue and air traffic volume. When traffic collapses, revenue falls immediately, but the cost base, dominated by specialised labour under fixed-term employment contracts and long-lived capital infrastructure, adjusts slowly, if at all. This paper examines how five corporatised, wholly government-owned air navigation service providers in the southern Asia-Pacific (i.e., Airservices Australia, Airways New Zealand, AirNav Indonesia, NiuSky Pacific in Papua New Guinea, and Fiji Airports) responded to the extreme demand shock of the COVID-19 pandemic and assesses the role of government grants …

Central Bank Financial Strength, Credibility, And Global Market Risk: Evidence From Southeast Asian Economies, Mega Fauziah, Hermanto Siregar, Solikin M. Juhro, Tanti Novianti, Sigit Wibowo

Bulletin of Monetary Economics and Banking

This paper examines central bank credibility in the context of its financial strength, independence, and global market uncertainty in five Southeast Asian countries between 2005 and 2023. We find that the global market risk indicated by VIX reveals that these Southeast Asian economies, despite achieving considerable central bank independence and institutional development, remain fundamentally constrained by global market conditions in maintaining their credibility, measured by the difference between the inflation rate and its target in the same year. We argue that in emerging economies exposed to global uncertainty, central bank profitability, conditional on its independence, is vital for central banks …

Inflation-Differential Rule Versus (De Facto Soft-Peg) Discretion: Exchange-Rate Management Approach In Developing Economies, Behnam Ebrahimi, Mohammad Vaez Barzani Dr.

Bulletin of Monetary Economics and Banking

Many developing and emerging economies officially report a managed floating exchange-rate regime tailored with a fundamental exchange rate management approach, while in practice operating a de facto soft peg, characterized by discretionary, near-constant exchange-rate depreciation aimed at dampening inflation expectations. This discretionary approach—often justified as a pragmatic response to inflationary pressure—produces a hybrid regime that lacks the transparency and credibility emphasized in IMF policy guidance. This study evaluates whether substituting Discretionary Soft-Peg Exchange Rate Management approach with an Inflation-Differential Rule of Exchange Rate Management approach, which links exchange-rate adjustments to the inflation differential between domestic and rest of the world, …

Oil Futures Reactions To Monetary Policy Surprises: A High-Frequency Analysis, Syed Mujahid Hussain Dr., Basel Awartani, Farrukh Javed, Iqbal Khadaroo Dr., Nader Virk Dr.

Bulletin of Monetary Economics and Banking

This study examines how oil futures respond to monetary policy shocks arising from FOMC and ECB target-rate announcements, using high-frequency data. The results indicate that both sets of announcements significantly influence oil futures prices. However, FOMC decisions have a more pronounced effect on oil futures, whereas ECB interest rate surprises predominantly have a limited impact on the oil futures return and volatility. The analysis further uncovers an asymmetric response to positive versus negative interest rate shocks. These findings enhance the understanding of how monetary policy surprises are transmitted to oil futures markets. Therefore, these results have important implications for policymakers …

"Why Do Students Save Less?" A Study Of The Determinants Of Saving Intentions And Behaviours Among Undergraduate Students, Rna Hamza Ahmed Eissa, Chi Hau Tan, Ben Hou

International Journal of Management, Finance and Accounting

Despite the issue of low savings being a serious concern, limited research has been conducted on students’ saving behaviour in Malaysia, especially when it comes to private universities. This research focuses on examining factors that affect saving behaviour among undergraduate students at a private university in Malaysia, in reference to the Theory of Planned Behaviour. A mixed-method design was applied. Quantitative research was conducted, in which 122 valid responses were collected via an online survey and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). In addition, qualitative research with 11 respondents was conducted, and the data were analysed using …

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, …

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, 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 …

Scrolling, Following, Deciding: The Hidden Power Of Digital Influence On Wise Financial Decision, Nur Fatihah Muhamad Irwan, Wan Rasyidah Wan Nawang

International Journal of Management, Finance and Accounting

The effect of social media and digital influencers on financial behaviours has been well documented, but there is yet any solid evidence of their role in driving wise financial decision-making among Malaysians in particular. This study hence sets out to examine the impact of social media engagement and parasocial interaction in shaping financial attitudes, and the influence of financial attitude, subjective norms, and perceived behavioural control on the intention to practice wise financial decision-making. The mediating role of financial attitude was also studied, specifically in the link between social media engagement, parasocial interaction, and intention. A total of 250 Malaysian …

Impact Of Environmental, Social, And Governance (Esg) Practices On The Stability And Profitability Of Financial Institutions In Malaysia, Sharifah Najihah Syed Ishar, Sharifah Fairuz Syed Mohamad, Nurul Sima Mohamad Shariff, Mazlynda Md Yusuf

International Journal of Management, Finance and Accounting

This study examines how Environmental, Social, and Governance (ESG) activities affect the stability and profitability of Malaysian financial institutions, in light of the country's growing emphasis on sustainable finance. Using annual data from 2014 to 2024, the study focuses on three main objectives: assessing whether stronger ESG practices enhance financial stability, identifying the most influential ESG pillar among environmental, social, and governance components, and evaluating whether ESG performance affects profitability. This study employs random-effects panel regression with robust standard errors, yielding empirical evidence relevant to Malaysia’s dual banking landscape. The results show that stronger ESG performance raises the stability of …

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, 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 …