Finance and Financial Management Commons^™

From Traits To Behavior: How Psychological Characteristics And Financial Socialization Affect Personal Financial Management Among Indonesia’S Young Professionals, Cening Cantya Amaranggana, Muthia Pramesti

International Conference on Business and Management Research (ICBMR)

This This study investigates the influence of psychological characteristics and financial socialization on personal financial management behavior (PFMB) among young professionals in Indonesia, with financial literacy as a mediating variable. The psychological characteristics include attitude toward money, financial self-efficacy, and financial risk tolerance. Financial socialization is measured through parental direct teaching and exposure to peers and media. Data were collected from 209 respondents using a structured online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 4. The results show that all three psychological characteristics and both financial socialization variables significantly influence PFMB. Financial literacy mediates …

The Influence Of Esg Disclosures On Firm Value: Does Gender Diversity In The Leadership Matter Among Asean Countries?, Gaby Gabrella Tania, Mulyadi Noto Soetardjo

International Conference on Business and Management Research (ICBMR)

This purpose of this study is to analyze the effect of Environmental, Social, and Governance (ESG) Disclosures on Firm Value, with Gender Diversity in the Leadership as a moderating variable. The research sample consists of 140 non-financial companies listed in the stock exchange of ASEAN countries for the observation period of 2019-2023 (with total 700 firm-years), selected through purposive sampling method. This study uses a quantitative approach with moderated regression analysis. Firm Value is measured using Tobin's Q and PBV (Price to Book Value), while ESG Disclosures use ESG Scores obtained from the Bloomberg. The results showed that ESG disclosures …

Safe Haven Assets Analysis For Stock Indices Of Countries With The Highest Crypto Adoption Rate, William Smith Abdiel Sutanto Simaremare, Dzakwansyah Torana Riawan, Muhammad Ikhwan Fadillah, Agustini Hamid, Yudith Dyah Hapsari

International Conference on Business and Management Research (ICBMR)

This research investigated the effectiveness of gold, WTI, 5-year government bonds and Bitcoin as a safe haven asset. The analysis included 10 stock indices of countries with the highest crypto adoption rate. We applied quantile regression method processed to evaluate the relationship across different points of the return distribution. The findings revealed that 5-year government bonds show more negative correlation with the stock indices which imply that government bonds have better potential as safe haven assets compared to gold, WTI, and Bitcoin during the 2020-2024 period. This finding offered guidance for investors in these countries to construct the optimal portfolio …

Impact Of Uncertainty On Ipo Activity In Selected Emerging Countries From The Morgan Stanley Capital International Emerging Market Index (Mxef): A 5 Year Analysis (2018-2022), Maria Ulpah, Kayla Maylaf Munasit

International Conference on Business and Management Research (ICBMR)

This study examines the impact of economic uncertainty on IPO activity, both in terms of number and proceeds, across 22 emerging countries in the MSCI Emerging Market Index (MXEF) from 2018 to 2022, using 6720 “Live” IPOs and excluding Taiwan and Colombia. The main independent variable is the World Uncertainty Index (WUI), supported by macroeconomic (GDP growth, market cap to GDP, market turnover) and institutional quality (political stability, government effectiveness, regulatory quality, rule of law, and private sector credit) control variables, which were analyzed at the country level using panel regression. The World Uncertainty Index (WUI) negatively impacts IPO counts, …

The Role Of Relational Capital As A Dynamic Capability And Its Effect On The Relationship Between Directors’ Network And Firm Performance, Saiful Bakhtiar Masduki, Norman Mohd Saleh, Lokhman Hakim Osman, Mara Ridhuan Che Abdul Rahman, Kamarul Baraini Keliwon

The South East Asian Journal of Management

Research Aims: This study aims to examine how directors’ networks (DIRNET) improve firm performance and how relational capital (RELCAP) helps mediate this relationship in Malaysian public-listed firms.

Design/Methodology/Approach: The adopted research design makes use of secondary data that involves 579 publicly listed firms within the period of 2017-2019. DIRNET and RELCAP measured through social network analysis techniques. Panel regression is applied to test the models and ensure robustness of the research findings.

Research Findings: DIRNET is positively related to firm performance, and this effect is partially mediated by RELCAP, which positively influences performance. However, the relationship between DIRNET and firm …

Transformación De La Gestión Del Talento Humano: Impulsores Legales Y Motivacionales En Cundinamarca (Comercio, Servicios, Agricultura Y Educación), Oswaldo Vanegas Flórez, César Augsuto Giraldo Duque, Benjamín Andrés Manjarrés Zárate, Ana María Balcázar Daza, Juan Román Ávila Meléndez

Ciencias Administrativas, Económicas y Contables

Transformación de la gestión del talento humano. Impulsores legales y motivacionales en Cundinamarca ofrece una visión integral sobre la evolución reciente de la gestión del talento humano en sectores clave del departamento de Cundinamarca, Colombia, a través de un enfoque multidisciplinar, analiza los factores motivacionales, administrativos y legales que inciden en el desempeño y la productividad organizacional. Desde la aplicación de la teoría de la autodeterminación en instituciones de educación superior, hasta los retos administrativos en el sector agrícola, cada capítulo vincula marcos teóricos contemporáneos con estudios de caso locales. Los aportes de autores como Deci y Ryan, Lussier y …

Product Variety And Asset Pricing, Florin Bidian, Carlos Nunez, Ajay Subramanian, Baozhang Yang

Business Faculty Articles and Research

We develop a general-equilibrium multi-industry model with endogenous product variety and study its implications for asset prices. We estimate the model with both the Generalized Method of Moments (GMM) and the Simulated Method of Moments (SMM) and show that the equity premium and risk-free rate are consistent with empirically reasonable risk aversions and discount factors. The market risk premium increases significantly with the interindustry product complementarity. The model also generates the additional novel predictions that the market risk premium increases with the intraindustry product substitutability, and that industries with more substitutable products have higher excess returns. We show support for …

Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova

Business Management Review

Collaboration has increasingly been recognized as a strategic approach for enhancing performance. However, limited attention has been given to the relationship between horizontal collaboration practices and the operational performance of horticultural smallholder farmer groups in downstream supply chains. This study examined this relationship through the lens of Social Exchange Theory. Data were collected using self-administered questionnaires from 195 smallholder horticultural farmer groups across the southern highlands of Tanzania, including Mbeya, Iringa, Njombe, and Songwe regions. Analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all collaboration practices improve operational performance; resource …

A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje

Business Management Review

This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …

From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson

Business Management Review

As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …

The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher

Business Management Review

This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …

Esg Greenwashing And Ownership Structure Under Information Asymmetry, Luu Thu Quang, Nguyen Dang Hai Yen, Vo Thien Trang, Tran Hoang Vu

European Management Studies

Purpose: This is the first paper to investigate how ownership structure influences ESG greenwashing, with a focus on the moderating role of information asymmetry. The study is set in Vietnam’s stock market, where state ownership remains significant and disclosure standards are still developing.

Design/Methodology/Approach: We construct a unique hand-collected dataset of annual reports from listed firms between 2020 and 2024. Greenwashing is measured using both disclosure–performance gaps and narrative-based textual analysis. Ordinary least squares and two-stage least squares regressions are employed, with robustness checks using alternative proxies for information asymmetry.

Findings: Results show that in transparent environments, …

Latine Financial Wellness Content Creators: Rhetorical Strategies And Approaches, Ariana Bribiesca

Pepperdine Journal of Communication Research

The following paper explores Latine popular culture through the lens of Latine Instagram content creators who focus on financial literacy and wellness. First, “Viv” from Overcoming Generational Poverty provides a free budget template and money resources. She is the first in her family to build generational wealth while simultaneously supporting her family financially. Second, Giovanna González, a financial educator and award-winning author of Cultura & Cash: Lessons from the First Gen Mentor for Managing Finances & Cultural Expectations, explores the intersection of culture and finances. Finally, Hip Latina’s “Finances Section” explores content with financial resources as part of their larger …

Ultras: Rethinking Tax Policy For Digital Assets, Lauren Liedel

The Journal of Business, Entrepreneurship & the Law

This comment examines the challenges current federal tax policy faces in addressing the rapidly expanding and volatile digital asset market. The author argues that the Internal Revenue Service’s (IRS) current "piecemeal" approach to defining taxable events—such as mining and staking—creates significant uncertainty for taxpayers and leads to strategic litigation. To resolve these issues, the article proposes the adoption of Unliquidated Tax Reserve Accounts (ULTRAs) as an alternative reporting framework. By utilizing blockchain's inherent capability to track notional interests, ULTRAs allow the IRS to account for economic activity while offering taxpayers the flexibility to defer actual payment until the assets are …

Navigating Uncertainty: A Deep Insight Into Tariffs’ Effects On The Automotive Industry, Gavin J. Gautier

Honors Theses

The purpose of this thesis is to address the financial, strategic, and external effects caused by tariffs within the automotive industry, with a specific focus on the effects caused by the Section 232 tariffs imposed on aluminum and steel. More Specifically this thesis will examine a comparative analysis of General Motors between 2017 and 2018 during the Section 232 enactment. While traditional studies tend to observe the input-cost effect, my hope is to examine the broader effects at the firm-level, such as inventory shifts, cost management, and risk hedging procedure. Through an evaluation of GM’s 10-K filings, key financial ratios, …

Price Dispersion In Online Markets Increases During Periods Of Higher Demand As Firms Use Dynamic Pricing Strategies To Maximize Revenue Under Demand Uncertainty., Brooke Stewart

Honors Theses

This study investigates the phenomenon of price dispersion in online retail markets during high-demand periods, focusing on the role of dynamic pricing under conditions of demand uncertainty. Although online markets operate in a transparent way, and consumers find it cheap to search them, the price dispersion phenomenon, when the same product is sold at varying prices by various vendors, persists. The study discusses the case of higher dispersion of prices in high-demand times like holidays, sales events, or shortages of goods when there is uncertainty about the future demand, causing dynamic pricing models. In analyzing the price of 25 the …

Creating Strategy-Focused Universities Using The Balanced Scorecard And Accreditation Framework, Mohammed Fayazuddin, Balaji N, Sankar Ganesh

Journal of Global Management Research

The Balanced Scorecard (BSC) is a versatile framework for performance measurement and strategic management. It has been widely successful in helping businesses and institutes of higher education (IHE) implement strategies and achieve their mission and vision by maintaining a balance between financial and non-financial metrics. Globally, numerous universities have adopted the BSC to enhance quality and address the needs of stakeholders effectively.This study explores the adoption of the Balanced Scorecard in universities, examining its advantages, prerequisites, and challenges. It also establishes a link between the four perspectives of the BSC—financial, customer, internal process, and learning and growth—and the thirty-four key …

Foreign Pedagogy In Education: Theoretical Foundations, Cross-Cultural Dynamics, And Implications For Global Learning, Chitra Venugopal, Prabhakar Rontala Subramaniam

Journal of Global Management Research

This conceptual paper examines foreign pedagogy as a critical lens for understanding how teaching philosophies, instructional strategies, and educational values travel across cultural and national boundaries. Drawing on comparative education, sociocultural theory, and postcolonial scholarship, the paper investigates the processes by which pedagogical models are borrowed, adapted, or imposed between educational systems. It argues that foreign pedagogy is not a neutral transfer of knowledge but a deeply ideological practice shaped by power, cultural epistemology, and institutional context. The paper identifies five central themes: the philosophical roots of major global pedagogical traditions, the mechanisms of pedagogical transfer and borrowing, the tensions …

Green Corporate Responsibility And Sustainable Human Resource Management (Hrm) Functions, Sundara Boopathi R, Shanmugam Sundararajan

Journal of Global Management Research

In order to encourage employee sustainability behavior and achieve long-term organizational success, Green Corporate Responsibility and Sustainable Human Resource Management (HRM) departments place a strong emphasis on incorporating environmental principles into HR processes. Within the context of Green Corporate Social Responsibility (GCSR), this study investigates how Sustainable Human Resource Management (Green HRM) functions affect Organizational Sustainability through the mediating roles of Pro-environmental Behavior (PEB) and Pro-environmental Psychological Climate (PEPC). based on the Resource-Based View (RBV), Social Exchange Theory (SET), and Ability-Motivation-Opportunity (AMO) theory. By incorporating six essentials Green HRM practices-green hiring and selection, green training and development, green performance evaluation, …

Identifying Skill Gaps And Upskilling Priorities For C-Level Executives Using The Analytic Hierarchy Process (Ahp) Analysis, Mohamed Riyazhkhan, Mohsin Aziz, Krishna Murthy, Abdul Azeez K M, George Anthony Fernando

Journal of Global Management Research

C-level executives, or chief-level executives, play a significant role in corporate development, and their roles and responsibilities are essential for sustaining organizational effectiveness in an increasingly competitive business environment. They also constitute a fundamental component of organizational management systems (Julie & Emory, 2006). In this research, data were collected exclusively from C-level or C-suite executives (CEO, CFO, COO, and CHRO) from leading corporations in Oman and India. This study investigates three representative cases related to managerial functions across various corporate organizations. The first case examines the job descriptions associated with C-level executives, the second case explores the identification of skill …