Digital Commons Network^™

The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi

Muthanna Journal of Administrative and Economics Sciences

The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and …

The Mundlak Estimator In A Panel Data Model With Serially Correlated Error Component Disturbances, Badi H. Baltagi, Long Liu

Center for Policy Research

This paper shows that the classic Mundlak (1978) result where the random effects estimator reduces to the fixed effects estimator when the regressors are all correlated with the individual effects, may not hold if the remainder disturbances have a general serial correlation variance-covariance matrix. This includes the popular AR(1), MA(1) and ARMA(p, q) processes for serial correlation. This is illustrated with an empirical example for the AR(1) case.

Assessing The Financial Impact Of Spoofing Attacks In Michigan’S Finance Industry, Shatarsha Smith

Walden Dissertations and Doctoral Studies

Spoofing attacks have become an increasingly significant cybersecurity threat, exposing organizations and customers to financial losses by impersonating trusted identities in digital environments. Cybersecurity leaders need a better understanding of how information security maturity and the selection of cybersecurity strategy relate to spoofing loss outcomes. Grounded in game theory, the purpose of this quantitative cross-sectional correlational study was to examine the relationships among information security maturity, cybersecurity strategy selection, and spoofing loss outcomes in the financial industry. Data were collected from approximately 90 IT professionals employed in a Michigan-based government office in the public finance sector with at least 5 …

Trapped In Transition: Structural Change And Political Dynamics In Middle-Income Countries, Gabriel Duvidovich

Dissertations and Theses

The middle-income trap literature has examined why relatively few middle-income countries transition to high-income status. A range of explanations has been proposed, but the political dimension has often been overlooked. Studies that take a political perspective often focus on institutional form rather than the state’s ability to effectively implement policy. This study addresses this gap by bringing political capacity to the center of the analysis. It argues that political capacity appears important for the productive upgrading required for sustained growth in middle-income economies and shapes economic growth trajectories across countries at different income levels.

The empirical analysis uses country-period panel …

The Lottery You Do Not Want To Win: The Role Of Local Institutional Quality In Brazil's Fight Against The Persistent Transmission Of Poverty, Adaye Sosthene Yvan N'Guettia

Economics Honors Projects

When does improving local institutions increase the poverty-reducing effectiveness of transfers? This paper examines whether federal oversight strengthens municipal administration of anti-poverty programs in Brazil. I develop a governance model in which incumbents allocate resources across diversion, effort, and institutional investment under audits and incentives. Using exogenous variation from Brazil's random CGU audit lottery across 5,500 municipalities, I find audits reduce irregularities, strengthen capacity, improve nutritional monitoring and school infrastructure, and reduce extreme poverty — with effects largest in municipalities with weakest institutions. A marginal-value-of-public-funds analysis confirms the program is self-financing. Results show the poverty-reducing power of transfers depends critically …

Unpacking Treatment Effect Heterogeneity In A Large-Scale Dropout Prevention Experiment, Thomas Dee, Chloe R. Gibbs, Rebecca Margolit-Chan, Lillian Morrell, James X. Sullivan

Upjohn Institute Working Papers

Timely high school completion is a critical step in successful transitions to post-secondary schooling and the labor market. This randomized controlled trial, deployed in two urban, disadvantaged school districts, tests the effectiveness of a mature and comprehensive student-support program on an unusually large scale (n=2,528). While overall effects on graduation rates are small and statistically insignificant, exploratory analyses reveal notable variation by site and over time, mirroring heterogeneity in treatment timing and program implementation. These findings highlight the challenges of scaling interventions and raise concerns about generalizing results from small-scale, single-site evaluations.

Assessing Healthcare Access Among Overweight And Obese Individuals In Türkiye Using Latent Variable Modeling, Banu Beyaz Sipahi

Makara Journal of Health Research

Background: Overweight and obesity are critical determinants of healthcare access, yet evidence on how the COVID-19 pandemic reshaped these dynamics in Türkiye remains limited. This study investigates whether the early post-pandemic recovery period altered healthcare access patterns for individuals with excess weight.

Methods: Using nationally representative microdata from the 2014, 2016, 2019, and 2022 Turkish Health Surveys, we constructed a latent Healthcare Access Index based on six indicators of unmet care needs. Probit models were estimated to assess associations between BMI categories and healthcare access, controlling for socioeconomic and demographic factors. The 2022 wave serves as the early …

Teen Suicide And The Outcomes Of Surviving Peers, Emily Cuddy, Janet Currie, Elisa Jácome, Lucy Manly

Cowles Foundation Discussion Papers

By age 17, a quarter of U.S. students have experienced a peer suicide. Using linked administrative data from South Carolina and a matched difference-in-differences design, we find that exposure to a peer’s self-harm death increases the probability of a self-harm diagnosis by nearly 50% and both the incidence and frequency of mental health visits. Effects on care use and criminal behavior are concentrated among white boys, and responses diverge by prior mental health history: students without a prior diagnosis increase felony offending rather than care-seeking. Deaths from assault and transportation accidents produce no comparable rise in self-harm, consistent with contagion.

Hkc07 - Bayesian Conspiracy Theorists? Equivocal Signals And Persistent Polarization, Javier A. Granados Samayoa, Timothy Hyde

Oberlin College Kasper Economics and Business Working Paper Series

Conspiracy beliefs are the subject of a rich literature in psychology, which explains them through personal dysfunction. The corresponding economics literature is scant. We offer a demand-side model of belief in specific conspiracy theories with no biases, misspecification, or strategic manipulation. A conspiracy, by its nature, generates equivocal evidence about its own existence, because the same strength that produces more to detect also produces better concealment. We model belief in a specific conspiracy theory as learning about the strength 𝑞 of a cabal, a stand-in for the secretly coordinating actors of any conspiracy theory. In the baseline the cabal influences …

Hkc08 - Neglect At Your Own Risk? Evidence On Risk-Taking Prevalence And Motives From The Field, Saurabh Bhargava, Timothy Hyde

Oberlin College Kasper Economics and Business Working Paper Series

We study risky choice in a field setting where employees choose among goal-reward contracts resembling financial lotteries and where we observe both choices and beliefs. We find risk aversion and choice heterogeneity far exceeding expected utility predictions and unexplained by prominent behavioral motives like overconfidence, nonlinear decision weights, and loss aversion. We propose and experimentally validate a heuristic explanation for risk taking involving contingency neglect during pairwise evaluation. The heuristic fits the field and lab data better than leading alternative models, uniquely predicts the belief distortions and framing effects we document, and offers a potential explanation for empirical insurance puzzles.

Pathways To The Streets: A Proposed Model Examining The Factors Influencing Gang Affiliation And Involvement Among Young Black Men In The United States, Ceauna L. Juarez

Dissertations

This literature review examined gang involvement among young Black men in the United States and explored the factors that contribute to joining gangs and the consequences that may follow. The first chapter provides a brief history of gang involvement in Black communities and introduces Erikson’s development model, self-determination theory, and the minorities’ diminished returns as the three theoretical frameworks. The second chapter discusses common challenges faced by young Black men who are currently involved in gangs or are at risk of joining. The chapter explores issues such as life expectancy after gang involvement, adverse childhood experiences, mental health concerns, and …

Cost-Effectiveness Evaluation Of Artificial Intelligence-Assisted Chest Radiograph Interpretation For Tuberculosis Screening In Rural Health Units In The Philippines, Harold Henrison C. Chiu, Bryan Christopher C. Lao, Gloanne C. Adolor

Graduate School of Business Publications

Background: Tuberculosis remains a major public health burden in the Philippines, where diagnostic delays are amplified by limited radiology capacity in rural health units (RHUs) and geographically isolated and disadvantaged areas (GIDAs). Computer-aided diagnosis (CAD) using artificial intelligence (AI)-assisted chest radiograph interpretation may shorten the screening pathway and reduce reliance on scarce specialist readers. However, its economic value for RHUbased tuberculosis screening has not been fully evaluated.
Methods: We developed a decision-tree cost-effectiveness model in Microsoft Excel 365 to compare AI-assisted chest radiograph interpretation with conventional manual radiologist or teleradiology interpretation among a theoretical annual cohort of 1,000 presumptive tuberculosis …

Essays On Reputation And Feedback System In Digital Markets, Huiyu Yang

All Dissertations

Online review systems play an increasingly important role in reducing information frictions in digital markets. This dissertation studies three aspects of these systems, including sellers' incentives to manipulate reviews, the design of rating systems, and how horizontally differentiated negative reviews affect consumer demand. The first chapter investigates key drivers influencing online sellers' decisions to invest in fake reviews. I first construct a model in which sellers strategically invest in fake reviews to influence consumers, who form beliefs about product quality based on observed reviews. I then empirically test the model's predictions on the main determinants of fake review prevalence using …

A Machine Learning And Artificial Intelligence Sentiment Analysis Of Esg Disclosures, John Barnett Davis

Graduate Theses and Dissertations (2019 - present)

This dissertation examines whether environmental, social, and governance (ESG) disclosure sentiment extracted from SEC Form 10-K Item 1A risk disclosures aligns with Bloomberg ESG scores. The study combines SEC textual disclosures, Bloomberg ESG ratings, firm financial data, executive compensation data, and executive gender characteristics. Natural language processing and artificial intelligence methods, including FinBERT, Loughran-McDonald sentiment measures, BART-MNLI zero-shot classification, LLaMA-based ESG scoring, and readability analysis, are used to evaluate ESG-related disclosure signals. Results reveal that SEC 10-K Item 1A risk-factor sentiment and Bloomberg ESG scores represent related but distinct constructs. ESG sentiment in Item 1A is poorly aligned with third-party …

The Legend Of The Bear Lake Monster, Melissa Anderson Asay

All Graduate Reports and Creative Projects, Fall 2023 to Present

The Bear Lake Monster is a legend that has persisted for centuries. This monster is rooted in Shoshone oral traditions and hold the potential to be based off of fossils found in the Shoshone territory. This living legend was later amplified by Mormon settlers. One settler in particular, Joseph C. Rich, played a significant role in shaping its narrative. Though he eventually admitted to fabricating sightings to encourage settlement, belief in the creature remains alive today. The serpent’s presence in local lore has undeniably influenced the Bear Lake region, shaping both its identity and tourism industry. This legend serves as …

Daily Consumer Expenditures And Income: New Evidence From A Payment Diary, Shaun Gilyard, Scott Schuh

Economics Faculty Working Papers Series

This paper demonstrates that unique daily consumption and income transactions data derived from the Diary of Consumer Payment Choice (DCPC) produced unplanned benefits: they cover high percentages of U.S. data, forecast well in real time, offer new insights to payday and pay-cycle effects, and suggest selection effects in convenience samples of transactions data. Relative to other transactions data, DCPC data are more representative, publicly available, and offers other advantages. Daily data more clearly exhibit three explicit features largely absent from lower frequencies: 1) discrepancy between consumption and expenditures; 2) discrete expenditures and income; and 3) asynchronous consumer expenditures (daily) and …

From Personal To Personalized Goals: How Goal Nudges Improve Production, Joaquín Gómez-Miñambres, Brice Corgnet, Roberto Hernán González

ESI Working Papers

We study how workers’ non-binding self-set goals affect their production and whether goal nudges (ability-calibrated goal hints) make goal setting more effective. In a real-effort task, participants first complete an ability pretest and are then assigned to one of three treatments: a no-goal baseline, a personal goal treatment with no external hint, or a personalized goal nudge that participants may accept or modify. We document a positive link between goals and production. However, merely asking workers to set goals is ineffective: when left unguided, workers anchor on conservative goals well below those induced by goal nudges, leading to underperformance. In …

When Does Emigration Reduce Domestic Economic Activities? Evidence On The Loss Of Management Capacity From A Visa Lottery, Marup Hossain, Ahmed Mushfiq Mobarak

Discussion Papers

Economic development is often conceived as structural transformation and migration out of rural agriculture (Lewis, 1954; Fei & Ranis, 1964). Understanding development therefore requires us to identify how rural economies transform in response to emigration. We study how international migration reshapes domestic economic activity in origin households using a randomized visa lottery that gave Bangladeshi men job opportunities in Malaysia. Winning the lottery raises total household income through remittances, but income earned in Bangladesh declines due to contractions in nonfarm business activity. In contrast, crop income remains stable despite large reductions in agricultural input expenditures, because farming gets delegated through …

The Effect Of Childcare On Female Labor Supply And Child Development In Low And Middle Income Countries, Serena Goldberg, Costas Meghir

Discussion Papers

Childcare services can offer an opportunity for women to develop their careers and increase household income. At the same time, it can affect the development of children, depending on the quality of care. We first develop a collective model of the household as a conceptual framework to show how improving the availability of childcare can affect mothers’ labor market opportunities and earnings and how it can affect child development. We then review the literature on the effects of childcare on the employment and earnings of women and on child development. Childcare can increase mothers’ employment. However, limited work opportunities or …

Semiparametric Cointegrating Rank Selection For Curved Cross-Section Time Series, Peter C. B. Phillips

Research Collection School Of Economics

Cointegrating rank selection is studied in a function space reduced rank regression where the data are time series of cross-section curves. Consistent cointegrating rank estimation is developed using information criteria extended to curve time series environments. The asymptotic theory involves two-parameter Gaussian processes that generalise the standard limit processes involved in cointegrating regressions. Simulations provide evidence of the effectiveness of consistent rank selection by the BIC criterion and the tendency of AIC to overestimate order as in standard lag order selection in autoregression, as well as in reduced rank regression with multiple time series.

Ethics Under Siege: The Conflict In Tigray Through The Lens Of Just War Theory, Daniela Widya Purba

Journal of Strategic and Global Studies

This research article explains the ethical principles of the conflict in Tigray based on the Just War Theory. By using the descriptive qualitative methodology, this research article draws data from secondary sources which includes; academic journals, news reports, as well as international legal instruments to analyze the moral trajectory of the conflict. This research begins with jus ad bellum, to assess Ethiopia’s government justification in declaring conflict within Tigray. While the government fulfilled the criteria of just cause and legitimate authority, the question stands on the ambiguous political intentions and the failure to enact peaceful alternatives before resulting in waging …

What Drives Sovereign Sukuk Development? The Role Of Institutional Quality And Macroeconomic Conditions In Oic Countries, Rahmatina Awaliah Kasri, Aulia Utami

International Journal of Islamic Economics and Business Sustainability

Purpose – The study examines the relationship between institutional quality, macroeconomic conditions, and sovereign sukuk outstanding in eight member countries of the Organization of Islamic Cooperation (OIC) during 2014–2021.

Design/methodology/approach– The study employs panel data for Bahrain, Brunei Darussalam, Indonesia, Malaysia, Pakistan, Qatar, Saudi Arabia, and Türkiye. Institutional quality is measured using government effectiveness, control of corruption, regulatory quality, and voice and accountability. Macroeconomic variables included are economic size, inflation, and oil rents. Fixed-effects panel regressions with robust standard errors are applied following model specification and diagnostic tests.

Findings – Economic size and voice and accountability are positively associated …

Human Capital, Regional Development, And Maqasid Sharia: An Input-Output Analysis Of Government Spending And Private Investment In Yogyakarta, Indonesia, Adibah Seila, Nurkholis Nurkholis Mr.

International Journal of Islamic Economics and Business Sustainability

Purpose – This study examines the sectoral linkages and multiplier effects of local government expenditure and private investment in education, health, and information and communication technology (ICT) – sectors central to human capital formation – in the Special Region of Yogyakarta (DIY), Indonesia, and interprets the findings through a Maqasid Sharia lens.

Design/methodology/approach – The 2016 input-output table for DIY (17 sectors) was updated to 2020–2029 using the RAS method. Backward and forward linkages and output, gross value added (GVA), income, and labor multipliers were estimated for all sectors. Four shock simulations (ICT, education, health, and a combined shock) were …

The Effect Of External Debt On Environmental Degradation Indicators: Case Studies Of Oic Countries, Fandy Fadillah, Nur Dhani Hendranastiti

International Journal of Islamic Economics and Business Sustainability

The current climate problem has a real impact on human life in which humans have also contributed to exacerbating this problem. One activity that can contribute to environmental degradation is through debt, including external debt, that can be used as financing instrument for development projects that exploit resources. On the other hand, the use of debt can also be advantageous for environment if it is used for financing green projects. The use of external debt becomes more debatable for OIC countries, as Islam has particular rules in how debt can be used. Hence, this study aims to observe the existence …

Should We Flee? The Mortality And Economic Impacts Of Hurricane Evacuation Orders, Lucas Kaplan

Center for Policy Research

I estimate the mortality and county-level regional economic impacts of hurricane evacuation orders using a novel instrumental variables framework. Relative to similarly affected but non-evacuated areas, evacuated counties experience fewer deaths but lower personal income, employment, and business establishments into the second year following the storm, likely stemming from delayed returns in wealthier neighborhoods. I then develop a threshold decision rule that balances the mortality benefits against these persistent economic costs and apply this framework to orders issued from 2016–2022. Incorporating these persistent economic costs alters policy evaluation: the largest orders generate net benefits that dwarf their costs, but the …

Generosity After Negative Random Shocks, Hernán Bejarano, Joris Gillet, Ismael Rodriguez-Lara

ESI Working Papers

We report the results of three preregistered experiments examining the effects of negative random endowment shocks on generosity. Using a dictator game, we show that generosity is greater towards those who experience a negative random shock, and this effect is larger than the effect inequality has on giving. Our data provide evidence that people do not expect this additional level of generosity after a shock and that injunctive norms cannot explain it either. Taken together, our findings suggest that the (high) level of generosity observed after negative random shocks is unexpected and exceeds what people consider to be socially appropriate. …

The Calculation Debate In A New Century: A Conversation Between An Austrian School Economist And A Socialist Philosopher, Tegan L. Truitt, Larry Alan Busk

Emancipations: A Journal of Critical Social Analysis

No abstract provided.

Democratic Economic Planning From And For Social Reproduction: Foundations For A Postcapitalist Research Agenda, Sophie Elias-Pinsonnault, Bengi Akbulut, Audrey Laurin-Lamothe

Emancipations: A Journal of Critical Social Analysis

As ecological and social crises render the transformation of capitalist economic organization increasingly urgent, the resurgence of interest in democratic economic planning confronts a foundational blind spot: the systematic neglect of social reproduction. This paper argues that any genuinely needs-based planned economy must extend its scope beyond formally recognized productive activities to encompass the full spectrum of reproductive labor through which human and non-human life is sustained and regenerated. Drawing on feminist political economy and the Marxist-feminist tradition, the authors argue that meeting needs requires more than reorganizing production: it demands confronting the question of who does reproductive work, at …

Who Bears The Burden: Tax Incidence And Water Governance In The Middle Rio Grande Conservancy District (Mrgcd) Within Bernalillo County, Michael W. Wilson

Economics ETDs

This study examines how property-value-based assessments within a large western irrigation and flood-control district distribute fiscal burdens across property owners. The empirical analysis is restricted to Bernalillo County within the Middle Rio Grande Conservancy District (MRGCD), using parcel-level administrative data from fiscal year 2025 merged with 2021 irrigation service records and geospatial information. The analysis classifies 34,397 parcels by irrigation status, agricultural valuation enrollment, and primary use to evaluate whether non-irrigating residential and commercial parcels, including renter-occupied properties that lack direct irrigation access, bear a disproportionate share of financial responsibility for a district whose first listed priority under their primary …

The Dynamic Interplay Between Agency Costs And Whistleblowing: Evidence From West African Banks, Titilayo Moromoke Oladejo Dr.

Arab Economic and Business Journal

Agency issues have been a significant issue of governance in banks, particularly in the emerging economies where information asymmetry and ineffective monitoring mechanisms allow managerial opportunism. In West Africa, banking crises are common and are associated with excessive insider lending, ineffective board supervision and internal controls, which highlights the importance of more effective governance mechanisms. This paper examines the two-way relationship between the agency costs (AGC) and whistleblowing (WBH) in listed banks in Nigeria and Ghana. The analysis is based on panel data from 2017-2024 and a two-step System GMM, which adjusts the endogeneity and dynamic effects and estimates the …