Open Access. Powered by Scholars. Published by Universities.®

Finance and Financial Management Commons™

Open Access. Powered by Scholars. Published by Universities.®

9,497 Full-Text Articles 10,880 Authors 9,820,831 Downloads 290 Institutions

All Articles in Finance and Financial Management

Faceted Search

9,497 full-text articles. Page 34 of 354.

Knowledge Judgment, Managerial Decision-Making, And Firm Performance: From The Perspective Of Entrepreneurial Spirit Reconfiguration In Second-Generation Family Businesses, Xinhua LI 2025 Singapore Management University

Knowledge Judgment, Managerial Decision-Making, And Firm Performance: From The Perspective Of Entrepreneurial Spirit Reconfiguration In Second-Generation Family Businesses, Xinhua Li

Dissertations and Theses Collection (Open Access)

Since the reform and opening up, Chinese family businesses, as the main body of the private economy, have played a significant role in the development of the national economy. As the first - generation entrepreneurs are entering their later years, inter - generational succession has become an important issue. This doctoral thesis focuses on the dynamic reshaping process of the entrepreneurial spirit of the second - generation entrepreneurs in family businesses and explores how it affects the improvement of corporate performance. Based on the cutting - edge theories of Austrian economics, this study constructs a research framework of "knowledge judgment …


Does Artificial Intelligence Bias Exist In Mortgage Underwriting Software? Investigating Bias, Regional Disparities, And Fair Ai Models, Dorian Cornelius 2025 National Louis University

Does Artificial Intelligence Bias Exist In Mortgage Underwriting Software? Investigating Bias, Regional Disparities, And Fair Ai Models, Dorian Cornelius

Dissertations

This quantitative study closely emulated Zou and Khern's (2022) analysis of AI Bias in Mortgage Applications. They used the Home Mortgage Disclosure Act (HMDA) dataset from the Federal Financial Institution Examination Council's (FFEIC) website to review mortgage loan data from 2019 to determine if there was bias in the AI mortgage application approvals. Those researchers concluded that bias does exist in the AI mortgage underwriting software. Since their study, research has demonstrated that discrimination continues to exist in AI software. Therefore, this research expands on Zou and Khern’s study to determine if there are differences in the mortgage loan approval …


Disaster Relief, Inc.: When Is Corporate Philanthropy Good Or Bad For Shareholders?, Hao LIANG, Cara VANSTEENKISTE 2025 Singapore Management University

Disaster Relief, Inc.: When Is Corporate Philanthropy Good Or Bad For Shareholders?, Hao Liang, Cara Vansteenkiste

Research Collection Lee Kong Chian School Of Business

A long-standing question in finance is why companies donate to charity, often attributing it to either managerial agency problems or strategic behavior. Based on a global sample of donation announcements by firms providing relief to disaster-affected communities, we test the relative importance of these two motives and the conditions under which each dominates. We exploit disaster-specific factors in an event study setting around corporate donation announcement dates to show that, on average, relief donations decrease returns. However, the strategic benefits of donating around salient events can mitigate these negative effects. To account for firms’ donation decisions, we rely on exogenous …


Sell-Side Analysts’ Rating Systems, Ohad KADAN, Leonardo MADUREIRA, Rong WANG, Tzachi ZACH 2025 Singapore Management University

Sell-Side Analysts’ Rating Systems, Ohad Kadan, Leonardo Madureira, Rong Wang, Tzachi Zach

Research Collection Lee Kong Chian School Of Business

Different brokers employ a variety of stock recommendations rating systems. There are five- and three-tier systems, as well as different mappings from the economic meaning of recommendations to numerical values in popular data sets such as IBES. We show that the rating systems and their mappings have important implications on the distribution of stock recommendations, investors’ reactions to stock recommendations, the consensus and dispersion of stock recommendations, and measures of analysts’ herding and boldness. We demonstrate how one can control for the variation in rating systems in order to separate the true economic impact of recommendations from the mechanical, non-economic, …


Advancing Defense Software Cost Estimation Through Regression, Probabilistic, And Machine Learning Models, Stephen D. Chatterton 2025 Air Force Institute of Technology

Advancing Defense Software Cost Estimation Through Regression, Probabilistic, And Machine Learning Models, Stephen D. Chatterton

Theses and Dissertations

Accurately estimating software costs is critical for effective project management within the Department of Defense (DoD), where early decisions shape resource allocation and risk management. This work evaluates regression-based Cost Estimating Relationships (CERs), probabilistic models, and machine learning techniques to address limitations of traditional estimation methods. Using records from two DoD repositories, the analysis applied Ordinary Least Squares (OLS) regression, Multinomial Logistic Regression (MLR), Random Forest, and neural networks to model and classify software costs, with key predictors including Source Lines of Code (SLOC), Equivalent Source Lines of Code (ESLOC), and programming hours. The findings highlight strengths and trade-offs of …


Creating And Analyzing Space Vehicle Seit/Pm Factors, Jordan A. Bosco 2025 Air Force Institute of Technology

Creating And Analyzing Space Vehicle Seit/Pm Factors, Jordan A. Bosco

Theses and Dissertations

The Department of Defense relies on accurate cost estimation to inform budget decisions. Beyond being a critical component of the Defense Acquisition System, cost estimation is a legal requirement in the budgeting process. Cost analysts, therefore, have both a fiduciary and statutory responsibility to produce realistic estimates. Among the many elements of a space system cost estimate is Space Vehicle Systems Engineering, Integration & Test, and Program Management (SEIT/PM). While existing factors aid in estimating SEIT/PM, Space Systems Command is interested in research in alternatives to the current methods and crosschecks for those methods. This study develops a set of …


Accuracy Of Time Phasing Missile And Munition Using The Continuous Distribution Function, Joseph Zobler 2025 Air Force Institute of Technology

Accuracy Of Time Phasing Missile And Munition Using The Continuous Distribution Function, Joseph Zobler

Theses and Dissertations

Accurate cost and schedule estimates are crucial for maintaining the U.S. military’s technological and operational superiority, ensuring efficient resource allocation and timely development of advanced defense systems. This research examines S-curve models for time-phasing non-recurring Research, Development, Test, and Evaluation (RDT&E) expenditures in missile and munition acquisition programs. This research evaluates the commonly used 60/40 rule, which assumes 60% of expenditures occur by 50% of the schedule, for its accuracy using Cost Assessment Data Enterprise (CADE) and Earned Value Management Central Repository (EVM-CR) data from 21 missile and munition development programs.


Antecedents Of Organisational Ethical Culture Towards Social Sustainability For Companies In Malaysia, Pei Xuan Tan, Kok Wai Chew 2025 Tunku Abdul Rahman University of Management and Technology, Malaysia

Antecedents Of Organisational Ethical Culture Towards Social Sustainability For Companies In Malaysia, Pei Xuan Tan, Kok Wai Chew

International Journal of Management, Finance and Accounting

The topic of sustainability development has remained crucial where Malaysian government is trying its best to strengthen sustainability commitment to achieve the sustainable development goals (SDGs). The lack of emphasis on sustainability awareness from leaders hinders the effort of sustainability commitment to be ingrained in organisational culture. Therefore, this study aims to investigate the role of ethical leadership and organisational ethic culture play in promoting social sustainability, with the support of the social exchange theory adopted as the theoretical framework. The target population of this research encompasses employees working in Malaysia companies. A total of 202 data respondents were analysed …


The Challenges Of Autonomous Vehicles In Malaysia: From The Perspective Of Motorcycle Traffic Crashes, Jen Sim Ho, Wai Hoong Alvin Poi 2025 Faculty of Management, Multimedia University, Selangor, Malaysia; Malaysian Institute of Road Safety Research, Malaysia

The Challenges Of Autonomous Vehicles In Malaysia: From The Perspective Of Motorcycle Traffic Crashes, Jen Sim Ho, Wai Hoong Alvin Poi

International Journal of Management, Finance and Accounting

The Level 3 autonomous vehicle (AV) is now a reality on the public roads. While the emergence of AV is to eliminate the traffic crashes due to human error by 90%, the unexpected or errant drivings on the roads would, however lead to traffic crashes as the operation of AVs are depending on the artificial intelligence, which involve constantly teaching the computer to learn. In Malaysia, motorcycle fatalities accounted for about 60% of the total traffic fatalities, of which the majority of the fatalities were due to human errors. - The presence of motorcyclists in the traffic stream then becomes …


The Practices Of Work-Life Balance, Job Satisfaction, And Job Performance Among Female Employees In Banking Industry: A Conceptual Study, Yu Xian Tan, Ai Na Seow, Chi Hau Tan, Siew Yong Lam 2025 Faculty of Business and Finance, Universiti Tunku Abdul Rahman, Malaysia

The Practices Of Work-Life Balance, Job Satisfaction, And Job Performance Among Female Employees In Banking Industry: A Conceptual Study, Yu Xian Tan, Ai Na Seow, Chi Hau Tan, Siew Yong Lam

International Journal of Management, Finance and Accounting

Malaysia has seen a significant increase in female employees in recent years. However, women often struggle to balance their professional responsibilities with family commitments. This paper examines the work-life balance practices among female employees, focusing on how these practices impact job satisfaction and performance. Drawing on existing literature, the conceptual framework considers factors such as flexible work arrangements and employee wellness programs as work-life balance practices with the mediating role of job satisfaction between work-life balance practices and job performance. The target respondents will be female banking industry employees in Kuala Lumpur and Selangor, Malaysia. Survey-based questionnaires and judgemental sampling …


Exploring The Experiences And Challenges Of Online Learning At A Private University In Malaysia, Harpaljit Kaur, Kyra Ley Sy Law 2025 Faculty of Business and Law, Taylor' University, Subang Jaya, Malaysia

Exploring The Experiences And Challenges Of Online Learning At A Private University In Malaysia, Harpaljit Kaur, Kyra Ley Sy Law

International Journal of Management, Finance and Accounting

This study explores online learning experiences, focusing on their advantages and disadvantages through a qualitative analysis of responses from 30 students at a private institution in Malaysia. The data was collected to gain insight into students' positive impacts and challenges during online learning. The study identified key positive impacts of online learning, including flexibility and accessibility, which allowed students to attend classes from any location and manage their schedules effectively. Students appreciated the opportunity to review recorded lectures and access various online resources. However, the research also highlighted significant negative impacts, such as feelings of isolation, technical issues like unstable …


Factors Affecting Vietnamese Young People’S Impulsive Purchasing Intention On Live-Streaming Commerce, Thien My Ngo, Thi Mai Le 2025 International School, Vietnam National University, Hanoi, Vietnam

Factors Affecting Vietnamese Young People’S Impulsive Purchasing Intention On Live-Streaming Commerce, Thien My Ngo, Thi Mai Le

International Journal of Management, Finance and Accounting

This paper examines the factors affecting Vietnamese young people’s impulsive purchasing intention in the live-streaming commerce environment. Adopting the S-O-R research model with influencing factors is the Streamer’s Attractiveness (AT), Streamer’s Trustworthiness (TR), Streamer’s Expertise (EP), Perceived Price (PP), Product Usefulness (PU), and Facility Condition (FC). The mediating variables, or the O elements, are Perceived Enjoyment (PCE) and Perceived Usefulness (PCU). Lastly, the response that buyers deliver is Impulsive Purchasing Intention (IPI). The research focused on young Vietnamese people, particularly Millennials and Generation Z, born from 1980 to 2006 (18 to 44 years old). The quantitative research used a snowball …


Unveiling The Pathways: Exploring Influential Factors Shaping The Intentions To Engage With Chatgpt, Nurul Izzah, Anusuyah Subbarao 2025 Faculty of Management, Multimedia University, Selangor, Malaysia

Unveiling The Pathways: Exploring Influential Factors Shaping The Intentions To Engage With Chatgpt, Nurul Izzah, Anusuyah Subbarao

International Journal of Management, Finance and Accounting

Artificial intelligence (AI), notably embodied in ChatGPT, has transformed various sectors, including education and content creation. Initially conceptualized in the 1950s, AI’s integration into education has facilitated personalized learning and dynamic evaluations. ChatGPT, an AI language model, exhibits advancements in natural language processing, aiding users in generating custom content. ChatGPT has rapidly gained popularity, reaching over 100 million monthly users. Its educational potential lies in providing tailored learning experiences and streamlining administrative tasks. However, there is a lack of research in the literature on factors influencing the use of ChatGPT among university students in Malaysia for educational purposes. Therefore, the …


Decade-Long Analysis Of Sustainable Development Goals Compliance And Financial Performance Tiers In All Banking Companies Listed On Bursa Malaysia, Kien Seng Lok, Khai Wah Khaw, XinYing Chew, Wei Chien Ng 2025 School of Management, Universiti Sains Malaysia, Penang, Malaysia

Decade-Long Analysis Of Sustainable Development Goals Compliance And Financial Performance Tiers In All Banking Companies Listed On Bursa Malaysia, Kien Seng Lok, Khai Wah Khaw, Xinying Chew, Wei Chien Ng

International Journal of Management, Finance and Accounting

This study examines the relationship between Sustainable Development Goals (SDGs) compliance and financial performance in Malaysian banks from 2013 to 2022. Using advanced machine learning techniques, including Support Vector Machines, Decision Trees, K-nearest Neighbours, Extra Trees, Gradient Boosting, and Random Forests, banks were classified into financial performance tiers. Gradient Boosting was the most effective, achieving 80% accuracy in categorising medium and low-performance tiers. Significant correlations were found between SDGs 10 and 15, as well as financial metrics like market capitalisation and asset turnover. These findings highlight the benefits of integrating specific SDGs into banking strategies and the need for supportive …


Effects Of Political Connections On Earnings Management Practices In Nigeria: Does The Board Of Directors’ Efficacy Matter?, Auwalu Musa 2025 Department of Accounting, Bauchi State University, Gadau-Nigeria

Effects Of Political Connections On Earnings Management Practices In Nigeria: Does The Board Of Directors’ Efficacy Matter?, Auwalu Musa

International Journal of Management, Finance and Accounting

The purpose of this study is to investigate the effects of political connections and earnings management and to explore the role of the board of directors’ efficacy on the relationship between political connections and earnings management practices. A panel data set of 365 observations from 73 firms (2018 to 2022) listed on the Nigerian Exchange Group (NGX) was used, and the Driscoll and Kraay standard error fixed effect was employed in testing the hypotheses. The findings indicated that politically connected boards are positively associated with accrual earnings management and negatively associated with real earnings management practices. The study also finds …


The Determinant Of Islamic Bank Profitability And Stability In Malaysia, Asmah Mohd Jaapar, Nur Ain Abdul Hamid, Nurhatiah Ahmad Chukari 2025 Risk and Analytics Research Group, Faculty of Science and Technology, Universiti Sains Islam Malaysia, Negeri Sembilan, Malaysia

The Determinant Of Islamic Bank Profitability And Stability In Malaysia, Asmah Mohd Jaapar, Nur Ain Abdul Hamid, Nurhatiah Ahmad Chukari

International Journal of Management, Finance and Accounting

This study examines the determinants of profitability and stability of 14 Islamic banks in Malaysia using secondary data from 2018 until 2022. Hausman and Breush-Pagan's tests indicate that the fixed effect panel model is the best model to predict the relationships. The final fixed effect model for the profitability of Islamic banks shows that capital adequacy ratio (CAR), Z-score, and gross domestic product (GDP) have significant relationships with return on assets (ROA). CAR has a negative effect, while Z-score and GDP positively affect ROA. On the other hand, the final fixed effect model for the stability of Islamic banks shows …


Ai-Assisted Cultural And Creative Product Design Framework And Case Study, Daocai Han, Siow Kian Tan, Booi Chen Tan 2025 Faculty of Management, Multimedia University, Cyberjaya, Malaysia

Ai-Assisted Cultural And Creative Product Design Framework And Case Study, Daocai Han, Siow Kian Tan, Booi Chen Tan

International Journal of Management, Finance and Accounting

This paper presents an AI-assisted design framework for the development of cultural and creative products, using the Ya Chou Yue, a renowned artifact from the Shandong Museum, as a prototype for designing a cultural creative doll. The framework is structured around key steps: clarifying design objectives, creating a design plan, generating AI images, and revising the design plan. The final design outcome illustrates the practical application of AI in cultural product development. This study highlights both the advantages and limitations of AI technology in the design process, offering new approaches and methodologies for the cultural and creative industries. Furthermore, it …


The Influence Of Service Marketing Mix On Customer Loyalty Towards Travel Agents Post Covid-19 Pandemic, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi 2025 Faculty of Management, Multimedia University, Selangor, Malaysia

The Influence Of Service Marketing Mix On Customer Loyalty Towards Travel Agents Post Covid-19 Pandemic, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi

International Journal of Management, Finance and Accounting

This study examines the impact of the service marketing mix on customer loyalty towards travel agents in Oman after the COVID-19 pandemic. The study seeks to comprehend the influence of the service marketing mix (7Ps: Product, Price, Place, Promotion, People, Process, and Physical Evidence) on customer loyalty to travel agents in Oman in the post-COVID-19 pandemic era in a swiftly changing market. The study uses a quantitative research methodology, sending a self-administered survey questionnaire to travel agencies in Oman. The data are examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) to evaluate the presented hypotheses. The results are anticipated …


A Conceptual Framework For University Teachers' Job Performance In Henan, China: Integrating A Competency Model And The Mediating Role Of Perceived Organizational Support, Xu Wen, Kyra Ley Sy Law, Leong-Mow Gooi 2025 Graduate School of Business, SEGI University, Selangor, Malaysia; Faculty of Finance and Economics, Zhengzhou University of Economics and Business, Zhengzhou, China

A Conceptual Framework For University Teachers' Job Performance In Henan, China: Integrating A Competency Model And The Mediating Role Of Perceived Organizational Support, Xu Wen, Kyra Ley Sy Law, Leong-Mow Gooi

International Journal of Management, Finance and Accounting

This conceptual paper explores the theoretical framework surrounding the relationship between teacher competency and job performance in universities in Henan Province, China. Drawing on Spencer's competency model, the paper conceptualises teacher competency as comprising five key dimensions: skills, knowledge, self-concept, traits, and motives. It also introduces perceived organisational support as a mediating variable, offering a novel perspective on how it influences the link between competency and job performance. Theoretical discussions are advanced through a multidimensional approach, expanding the scope of competency and organisational support theories within the higher education context. This study proposes to employ a quantitative research design to …


Sustainability In Forex Trading: A Review In Search Of The Sarsa-Fis Hybrid Method As A Novelty, Joni Fat, Parwadi Moengin, Pudji Astuti, Sally Cahyati 2025 Universitas Trisakti, Jakarta

Sustainability In Forex Trading: A Review In Search Of The Sarsa-Fis Hybrid Method As A Novelty, Joni Fat, Parwadi Moengin, Pudji Astuti, Sally Cahyati

Bulletin of Monetary Economics and Banking

This study employs meta-analysis, rich pictures, timeline analysis, and causal loop diagram to explore the sustainability impacts of the SARSA-FIS hybrid method in forex trading robots. It reviews 56 references (2018-2023), using rich pictures to map AI-driven interactions. Timeline analysis traces AI’s evolution in forex, while causal loop diagram clarifies its role in market dynamics. Responsible algorithms and SRI principles mitigate risks, promoting ethical trading. SARSA-FIS enhances strategies, leveraging AI for sustainable forex practices amidst global uncertainties. The research identifies gaps and positions SARSA-FIS as a novel approach, providing a foundation for advancing AI applications in finance, particularly in forex …


Digital Commons powered by bepress