Digital Commons Network^™

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

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 …

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 …

الرفاهية عند العاملين من منظور الدور التأثيري للنرجسية التنظيمية: دراسة تحليلية في وزارة التعليم العالي والبحث العلمي في العراق, سنان فاضل حمد

Muthanna Journal of Administrative and Economics Sciences

البحث يهدف إلى تحقيق جملة من الاهداف أهمها بناء أطار نظري يربط بين (النرجسية التنظيمية ) بوصفة متغير رئيسا (رفاهية العاملين) بوصفه متغير تابعاً، فضلاً عن التعرف على طبيعة العلاقة والتأثير بين النرجسية التنظيمية ورفاهية العاملين في وزارة التعليم العالي والبحث العلمي العراقية، ولغرض جمع بيانات الجانب العملي، تم تصميم استبانة مكونة من محوين بالاعتماد على مقاييس جاهزة، وتم توزيع الاستبانة على عينة عشوائية مكونة من (75) فرداً ممن يعملون في مناصب قيادية عليا ووسطى ضمن الهيكل التنظيمي للوزارة، ولغرض تحليل الاستبانة واستخلاص النتائج منها تم استعمال برنامج (SPSS V.26)، وتم استعمال عدد من الوسائل الاحصائية منها الوسط الحسابي والوسيط …

Creating Discussion Posts With The Assistance Of Generative Ai, Dorina Tila

Publications and Research

This assignment is an online discussion but can also be an in-class presentation. Students will be provided or are required to derive the unemployment graph of a self-selected country. Then, after comparing it with the GDP graph, they will be able to describe how it converges or diverges from the prediction of economic theory. During this analysis, they will use various prompts in ChatGPT and submit the 2-3 detailed, focused prompts and the response. Then they will interpret the ChatGPT response and use academic articles to support the arguments. Students will first derive the graph and interpret it using their …

قياس أثر انشطة المسؤولية الاجتماعية في مستوى الأداء المالي للبنوك التجارية العراقية, عباس ناصر سعدون, ليلى ناجي مجيد الفتلاوي

Muthanna Journal of Administrative and Economics Sciences

إن تطور العالم المصرفي جعل المنافسة بين البنوك بشكل متزايد، وقد ظهرت الحاجة الى هذا البحث في الوقت الحالي لان الاعمال المصرفية اصبحت ملزمة بتنفيذ المسؤولية الاجتماعية. فالهدف من هذا البحث الذي هو التعرف على المسؤولية الاجتماعية كمفهوم، ومدى اهتمام المؤسسات بهذا المفهوم الحديث والذي أصبح متداولاً في المؤسسات ومن أجل الوصول الى هدفها المتمثل في خدمة المجتمع كعنصر أساسي, فقد صيغت القائمة المكونة من (55) نشاطاً للمسؤولية الاجتماعية ومصنفة في اربعة بنود رئيسية وهي (الأنشطة الخاصة بالموارد البشرية, الأنشطة الخاصة بالموارد البيئية, الأنشطة الخاصة بالارتقاء بالمنتجات, الأنشطة الخاصة بخدمة المجتمع), وقد تم الاعتماد على التقارير المالية للبنوك البالغ عددها …

اثر القدرة الادارية على جودة التقارير المالية لعينة من المصارف المدرجة في سوق العراق للأوراق المالية, مصطفى عبد الحسين علي المنصوري, حسام عيدان جليد

Muthanna Journal of Administrative and Economics Sciences

يهدف هذا البحث إلى دراسة تأثير القدرة الإدارية على جودة التقارير المالية لعينة من المصارف المدرجة في سوق العراق للأوراق المالية خلال الفترة (2016-2023). تعد القدرة الإدارية عاملاً رئيسيًا في تعزيز جودة التقارير المالية، حيث تؤثر على عملية إعداد المعلومات المالية بدقة وشفافية.

اعتمد البحث على المنهج الاستقرائي في مراجعة الأدبيات المالية والمحاسبية المتعلقة بالموضوع، كما تم استخدام المنهج الاستنباطي لتحليل العلاقة بين المتغيرات، من خلال تحليل المحتوى للبيانات المالية الصادرة عن المصارف المشمولة في العينة البحثية. تم توظيف تحليل الانحدار المتعدد لاختبار الفرضيات الرئيسية، والتي تنص على أن هناك تأثيرًا إيجابيًا ودالًا إحصائيًا للقدرة الإدارية على جودة التقارير المالية. …

التأثير المشترك للقيادة المتعاطفة والنزاهة السلوكية في الرسوخ التنظيمي: بحث تحليلي لآراء عينة من العاملين في هيئة السياحة العراقية, مصطفى عبدالعباس عصاد

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث الى اختبار التأثير المشترك للقيادة المتعاطفة والنزاهة السلوكية في الرسوخ التنظيمي، وقد مثلت هيئة السياحة العراقية ميداناً لتطبيق البحث وهي احدى التشكيلات المهمة المسؤولة عن السياحة وادارتها في البلد والمرتبطة بوزارة الثقافة والسياحة والآثار، وقد تم استخدام الاستبانة كأداة لجمع البيانات بعد ان تم تكييف فقراتها بما يتناسب مع المنظمة المبحوثة والبيئة العراقية، وشملت عينة البحث (109) من الافراد العاملين في دوائر هيئة السياحة العراقية، وتم معالجة البيانات بواسطة برنامج (Amos , SPSS V.25) وبأستخدام مجموعة من الأساليب الإحصائية المناسبة (الوسط الحسابي، الانحراف المعياري، معامل الاختلاف، الفاكرونباخ، التحليل العاملي التوكيدي، الانحدار البسيط، الانحدار المتعدد)، وقد توصلت الدراسة الى …

استخدام تقنيات الذكاء الاصطناعي في تحسين جودة التدقيق في المصارف التجارية العراقية (بحث تطبيقي), عقيل دخيل كريم

Muthanna Journal of Administrative and Economics Sciences

هدفت الدراسة الى تعزيز معرفة تقنيات الذكاء الاصطناعي في تحسين فاعلية جودة التدقيق لما لها من دور كبير في تحسين الأداء المالي للمصارف العراقية، من خلال تقليل الروتين في العمل فضلا عن معالجة الأخطاء وكذلك تحليل البيانات الكبيرة وتحديد الانحرافات وإيجاد الحلول المناسبة والضرورية لها .

كما تعد جودة التدقيق هدفا مهما لمن يقومون بممارسة مهنة اعمال التدقيق ، اذ ان اهتمت المنظمات المهنية بذلك وقامت بتشكيل لجان التي بدورها قامت بإصدار معايير من اجل الارتقاء بجودة التدقيق . اذ ان جودة التدقيق ترتبط بشكل مباشر بمدى قدرة المدقق على اكتشاف الأخطاء في البيانات والمعلومات المالية وان هذا يعتمد على …

تأثير هيكل الملكية في الأداء المالي للشركات, سهى نشوان جميل, محمد عصام أحمد

Muthanna Journal of Administrative and Economics Sciences

يتناول البحث تأثير هيكل الملكية على الأداء المالي للشركات، في ضوء الطروحات الحديثة في مجال الإدارة المالية. يهدف البحث إلى تحقيق أهداف نظرية وعملية، منها تقديم فهم لتأثير هيكل الملكية وخصائص الشركة (نسبة ملكية مجلس الادارة، نسبة ملكية رئيس مجلس الإدارة، عدد أعضاء مجلس الإدارة، أعضاء مجلس الإدارة الذين يملكون اقل من1%، تركز الملكية بما يزيد عن 5%، حجم الشركة، عمر الشركة) على الأداء المالي. اذ تم قياس الأداء المالي باستخدام ثلاثة مؤشرات: العائد على الموجودات، العائد على حقوق الملكية، وعائد السهم. استندت الدراسة إلى عينة مكونة من 10 شركات مدرجة في سوق العراق للأوراق المالية، موزعة على قطاعات الاتصالات، …

قياس مستوى الوضوح الاستراتيجي لدى القيادات الإدارية في جامعة الشرقية بسلطنة عمان, دلال صالح مهدي, تركي بن خالد بن سعيد النافعي, عزة راشد سليمان السعيدية

Muthanna Journal of Administrative and Economics Sciences

تهدف الدراسة الحالية قياس مستوى الوضوح الاستراتيجي لدى القادة الإداريون في جامعة الشرقية بسلطنة عمان، تم استخدام المنهج الوصفي التحليلي، كما استخدمت الاستبانة في جمع البيانات والمعلومات وتم تطبيقها على عينة مكونة من (384) قيادي، وتوصلت نتائج الدراسة إلى أن مستوى الوضوح الاستراتيجي للأداء المؤسسي لدى موظفي جامعة الشرقية بسلطنة عمان كان عاليا، وكذلك جاء متوسطًا أيضًا في بعد وضوح الإجراءات والأنشطة، وبعد وضوح الأهداف وبعد وضوح الهيكل التنظيمي، بينت النتائج عدم وجود فروق ذات دلالة إحصائية عند مستوى (α ≤ 0.05) بين استجابات أفراد عينة البحث بسبب متغيرات الجنس، والمؤهل العلمي، وسنوات الخبرة، والمسمى الوظيفي.

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 …

Multidimensional Monotonicity And Economic Applications, Frank Yang, Kai Hao Yang

Cowles Foundation Discussion Papers

We characterize the extreme points of multidimensional monotone functions from [0,1]^n to [0,1], as well as the extreme points of the set of one-dimensional marginals of these functions. These characterizations lead to new results in various mechanism design and information design problems, including public good provision with interdependent values; interim efficient bilateral trade mechanisms; asymmetric reduced form auctions; and optimal private private information structure. As another application, we also present a mechanism anti-equivalence theorem for two-agent, two-alternative social choice problems: A mechanism is payoff-equivalent to a deterministic DIC mechanism if and only if they are ex-post equivalent.

Macroeconomic Modelling Towards Achieving Sustainable Development Goal-13 In India, Aqib Mujtaba Dr., Pravakar Sahoo Dr., Pabitra Kumar Jena Dr.

Bulletin of Monetary Economics and Banking

This study develops a macroeconomic model to examine the relationships between the energy sector, economic growth and the environment in India over the period 1971 to 2021. Aligning with the United Nations SDG-13 and using the Seemingly Unrelated Regression Equation (SURE) model, we find that the services and agriculture sectors, non-renewable energy consumption, government expenditure, money supply, carbon dioxide emissions per capita, inflation, and population are crucial factors. The services sector and government spending notably impact economic growth and environmental degradation due to increased energy demand and emissions.

How Influential Are Digital Technologies On Good Governance And Quality Institutions In Asean?, Ismail Aremu Muhammed, Ahmed Masood Khalid, Gamini Premaratne

Bulletin of Monetary Economics and Banking

How do Digital Technologies (DT) affect the quality of governance and institutions in ASEAN? We address this question through employing a panel data technique on 10 ASEAN countries over the period between 1996 and 2022. The findings reveal that DT are influential in the quality of governance and institutions in these countries. Specifically, fixed broadband subscriptions, individuals using the internet, and mobile cellular subscriptions are vital in promoting good governance and quality institutions in ASEAN. Moreover, government effectiveness and rule of law responded and improved more significantly with the development of DT. It was concluded that effective government policy and …

Ai Integration And Digital Regulation: Impacts On Global Trade In Digital Services, Srividhya M, Ravi Kiran Reddi

Bulletin of Monetary Economics and Banking

This study investigates the impact of AI readiness and digital laws on Digitally Deliverable Services (DDS) exports, utilizing a comprehensive dataset that includes developed and developing economies, as well as various global regions. The analysis reveals that AI readiness significantly enhances DDS exports across both developed and developing countries, with notable regional variations. Higher gross national income per capita and larger population sizes are consistently positive factors, while the effects of ITA membership and digital laws, such as cybercrime and consumer protection regulations, vary by region. These findings underscore the importance of tailored policy interventions to enhance DDS exports, considering …

Does Climate Change Impacts Output? An Empirical Evidence From Asia Pacific Countries., Chinmaya Behera Dr., Ranjan Kumar Mohanty Dr., Biswashree Tanaya Priyadarsini Ms., Debasis Patnaik

Bulletin of Monetary Economics and Banking

The study examines the nexus between output, Gross Domestic Product (GDP), renewable energy, trade openness, carbon emission, and foreign direct investment in Asia Pacific countries Using the autoregressive distributed lag model and yearly data from 1990 to 2021, we find (a) a long-run relationship among the variables under consideration, (b) that GDP positively impacts output in most countries, (c) that CO2 and renewable energy display varied effects, and (d) in the short run, GDP and trade openness generally exert a positive influence, but GDP demonstrates a mix of positive and negative impacts. Policymakers need to provide stable policies for environmental …

Climate Change Demands Free Markets, Glen Lyons

Journal of New Finance

William Nordhaus won a Nobel Prize for work on the economics of climate change. He advocated for the government policy of carbon pricing arguing that climate is a public good, free riders undermine action, there are unpriced negative externalities, and individuals can’t slow climate change. Nordhaus assumes that climate science is certain enough to design effective policy. This paper challenges that thinking and shows that individuals can and ARE slowing climate change. I will also review the risks of government policy, highlight the uncertainty in present day climate science, and conclude by showing that free markets are the best “policy”.

Short-Run Economic Effects Of Michigan's State-Funded Preschool Programs, Timothy J. Bartik

Upjohn Institute Policy Papers

This policy paper estimates the short-run economic effects of the Great Start Readiness Program (GSRP), Michigan’s state-funded preschool program for 4-year-olds. The paper considers 15year effects on state residents’ per capita incomes due to impacts on employment rates and real wages, as well as cost-savings from free preschool and fiscal benefits due to tax base expansion. These 15-year effects ignore the program’s outcomes for child participants and focus on how the Michigan economy is affected by GSRP’s direct impacts on parents and preschool teachers. The estimates use a regional econometric model of a state’s economy, developed originally to evaluate economic …

From Home To Abroad: The Intergenerational Impact Of Household Member Migration On Women’S Economic & Social Empowerment In Egypt, Menna Elgohary

Theses and Dissertations

This thesis investigates to what extent the migration of a household member to an Arab country leads to increased social and economic empowerment among Egyptian women of two age categories (15-35 and +35) over two waves. Determined through Principle Component Analysis (PCA) of panel data from Egypt Labor Market Panel Surveys in 2018 and 2023, composite indices of social and economic empowerment serve as dependent variables in an IV 2SLS regression model. The model assesses whether household member migration, proxied by migration prevalence on the district (qism) level as an IV, causes a significant increase in social and economic empowerment …

Internet Penetration And Firm Innovation In The Digital Era: A Sectoral Analysis Of U.S. Firms, Mariam Elgarf

Theses and Dissertations

This paper studies the effect of macro-level internet penetration on firm-level innovation in the United States, proxied by research and development expenditure. The IV approach is used to address the problem of potential endogeneity, covering data from 2000 to 2022 across five super industries: consumer goods and retail, energy and electricity, media and entertainment, financial services, and technology and telecommunications. The results show that internet penetration has a positive effect on the innovative performance of all sectors; however, this effect is more pronounced in the financial service and media sectors. Firm-specific characteristics also influence this relationship, such as debt-to-assets ratio, …

Oshtemo Township Housing Plan 2023, Emily Petz, Dakota Mccracken, Gerrit Anderson, Lee Adams, Brian Pittelko

Reports

No abstract provided.

The Effect Of Education Policy On Crime: An Intergenerational Perspective, Ulrika Ahrsjö, Costas Meghir, Mårten Palme, Marieke Schnabel

Cowles Foundation Discussion Papers

We study the intergenerational effect of education policy on crime. We use Swedish administrative data that links outcomes across generations with crime records, and we show that the comprehensive school reform, gradually implemented between 1949 and 1962, reduced conviction rates both for the generation directly affected by the reform and for their sons. The reduction in conviction rates occurred in many types of crime. The key mediators of this reduction in child generation are an increase in education and household income and a decrease in crime among their fathers.

The Role Of Personality And Late-Life Categorical Spending Regret, Blain Pearson, Thomas Korankye, Sarah Asebedo

Finance and Economics

This study examines the association between the big five “OCEAN” personality traits and late-life categorical spending regret. The categorical spending regrets examined are housing, food, clothing, appliances/furnishings, cars, leisure, child-related expenses, and providing financial help. Openness was associated negatively with spending regret on food. Conscientiousness was associated positively with spending regret on appliances/furnishings and cars. Extraversion was associated negatively with spending regret on food, cars, and providing financial help. Agreeableness was associated positively with spending regret on food, clothing, leisure, and providing financial help. The results for Neuroticism indicated no statistically significant association between the OCEAN personality traits and the …

Supply Chain Disruptions, Supplier Capital, And Financial Constraints, Ernest Liu, Yukun Liu, Vladimir Smirnyagin, Aleh Tsyvinski

Cowles Foundation Discussion Papers

We study the impact of supply chain disruptions on U.S. firms based on the universe of seaborne shipment-level import transactions from 2013 to 2023. The granularity of the data allows us to build an index of firm-level disruptions of international suppliers and introduce a comprehensive set of stylized facts for supply chain relationships in the cross-section of firms. We build a general equilibrium heterogeneous firms model with two types of capital stocks—physical and international supplier capitals. Accumulation of supplier capital is an important endogenous margin of adjustment, and limiting this ability substantially delays recovery, especially in financially constrained firms.

The Economy, Emotions, And Japanese City Pop In The 1980s, Paige Drummond

CAFE Symposium 2025

This project contains research about the topics of economy, emotions, music, urbanization, and Japanese City Pop all during the 1980s. It shows the connections between all of these subjects and how they relate back to the City Pop genre. Common themes of City Pop songs are also explored and delved into by comparing songs and analyzing their lyrics, melodies, and topics.

The Economics Of Large Language Models: Token Allocation, Fine-Tuning, And Optimal Pricing, Dirk Bergemann, Alessandro Bonatti, Alex Smolin

Cowles Foundation Discussion Papers

We develop an economic framework to analyze the optimal pricing and product design of Large Language Models (LLM). Our framework captures several key features of LLMs: variable operational costs of processing input and output tokens; the ability to customize models through fine-tuning; and high-dimensional user heterogeneity in terms of task requirements and error sensitivity. In our model, a monopolistic seller offers multiple versions of LLMs through a menu of products. The optimal pricing structure depends on whether token allocation across tasks is contractible and whether users face scale constraints. Users with similar aggregate value-scale characteristics choose similar levels of fine-tuning …

How Even Luxury Housing Can Help Solve The Housing Shortage, Kathleen Bolter

Reports

No abstract provided.

Geoffrey Harcourt Et Al., Anwar Shaikh Phd

Archives of Anwar Shaikh

This collection includes:

• Letter to Harcourt asking for comments on a paper Shaikh was submitting to The Review of Economics and Statistics (May 31, 1972)

• Letter from Harcourt discussing Shaikh’s paper and mentioning his book The Cambridge Controversies (July 20, 1972)

• Letter to Harcourt thanking him for his comments on Shaikh’s paper (October 11, 1972)

• Letter requesting a copy of Shaikh’s Transformation paper (May 31, 1973)

• Letter from Harcourt stating that with some editing, Shaikh’s paper would be published in Australian Economic Papers (May 14, 1974)

• Letter from Harcourt announcing …

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Joan Robinson Et Al. 1, Anwar Shaikh Phd

Archives of Anwar Shaikh

This collection includes:

• Letter from Joan Robinson discussing Shaikh’s paper on trade and Ricardo’s theory of profits

• Letter from Robinson discussing publication possibilities and agreeing with Shaikh’s “humbug” thesis (July 5, 1972)

• Letter to Robinson discussing the paper’s submission to The Review of Economics and Statistics and Franklin Fisher’s letter (October 13, 1972)

• Letter from Robinson discussing Fisher’s misplaced faith and micro system (October 25, 1972)

• Letter from Robinson discussing Shaikh’s article on the transformation problem and recommending submission to The Economic Journal where she had influence (May 23, 1973)

• Letter from …

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