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Full-Text Articles in Business

Online Harassment And Mental Health Among Collegiate Student-Athletes: Findings From An Ncaa Division I Conference Survey, M. Courtney Hughes, Michelle K. Demaray, Emily A. Skiba, Sarah E. Warriner Jun 2026

Online Harassment And Mental Health Among Collegiate Student-Athletes: Findings From An Ncaa Division I Conference Survey, M. Courtney Hughes, Michelle K. Demaray, Emily A. Skiba, Sarah E. Warriner

Journal of Issues in Intercollegiate Athletics

Social media is central to college athletics, yet public visibility can expose collegiate student-athletes to online harassment, a risk the NCAA has recently highlighted by documenting sizable volumes of abusive, discriminatory, and betting-related content directed at athletes and officials. This study surveyed 85 NCAA Division I student-athletes from ten universities across the Mid-American Conference and assessed social-media behaviors, online harassment exposure, depression, and anxiety. Most athletes used social media 1–3 hours/day, 78% enabled name-mention alerts, and platforms commonly used included Instagram (98.8%) and X (65.9%). Online harassment was reported via social posts (9.4%), direct messages (4.7%), and texts (3.5%), with …


“Where’S This Energy When They’Re Killing Us!?”: Black Sport Media, Disruptions Of Linked Fate, And The Plantation Politics Of Protection, Sayvon Jl Foster Jun 2026

“Where’S This Energy When They’Re Killing Us!?”: Black Sport Media, Disruptions Of Linked Fate, And The Plantation Politics Of Protection, Sayvon Jl Foster

Journal of Issues in Intercollegiate Athletics

Following the viral interaction between Nyck Harbor and the Texas State Trooper, Black sport media figures dominated the discourse surrounding the incident. By centering Black sport media figures as sources of discursive authority, this study illuminates the role of (Black) sport media in shaping the understanding and response to experiences of Black college athletes. Using Thompson’s (2022) abductive thematic content analysis, commentary from eight prominent Black sport media voices - Bomani Jones, Stephen A. Smith, Ryan Clark, Cam Newton, Von Miller, Marcellus Wiley, Jason Whitlock, and Etan Thomas - was analyzed. With Dawson's (1994) Linked Fate Theory (LFT) as the …


Understanding Parents Perceptions Concerning Division I Student-Athlete Mental Health, Jonathan M. Casper, Jason Bocarro, Marie Amidon Jun 2026

Understanding Parents Perceptions Concerning Division I Student-Athlete Mental Health, Jonathan M. Casper, Jason Bocarro, Marie Amidon

Journal of Issues in Intercollegiate Athletics

Collegiate student-athletes (SAs) frequently underreport mental health concerns and are less likely to seek professional support compared to their non-athlete peers. Given the substantial emotional and academic support parents provide, this study examined NCAA Division I parents’ perceptions of their student-athletes’ mental health and overall well-being, as well as their awareness and perceptions of available mental health services. An online survey (N = 178) was administered across two Division I universities. Parents reported considerable concern regarding mental exhaustion, anxiety, academic pressures, and future planning. They also identified sport-specific stressors, including relationships with coaches, playing time, team dynamics, and injuries. Although …


Does Customer Expectation Affect Customer Experience? - Evidence From Nigerian Hospitality Industry, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau Jun 2026

Does Customer Expectation Affect Customer Experience? - Evidence From Nigerian Hospitality Industry, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau

ASEAN Marketing Journal

Abstract

Manuscript type: Research Article

Research Aims: Examined the impact of consumer expectations on customer experience in selected hotels and hospitality businesses in Offa and Ilorin, Kwara State, Nigeria

Design/methodology/approach: The study employed a quantitative research approach; the study utilized a survey method to gather primary data through questionnaires. The sample size was determined using the Godden (2004) model, resulting in a total of 246 participants, 150 questionnaires were finally retrieved and inputted for data analysis after the shorting out of wrongly filled and deduction of unretrieved copies of the questionnaires. The study also used multistage sampling …


The Role Of Social Media Influencers In Brand Communication Strategies, Elvis Madondo, Eunice Akindeji Jun 2026

The Role Of Social Media Influencers In Brand Communication Strategies, Elvis Madondo, Eunice Akindeji

ASEAN Marketing Journal

Manuscript type: Review Paper.

Research Aims: This study aims to examine the role of social media influencers in shaping contemporary brand communication strategies and to identify the opportunities and challenges associated with influencer marketing practices. Design/methodology/approach: This study employs a semi-systematic literature review approach by analyzing previous studies related to influencer marketing, brand communication, customer engagement, and consumer behavior across digital platforms. Research Findings: The findings indicate that brands strategically select influencers whose personal branding aligns with the company’s values and identity to enhance customer engagement and brand perception. Long-term collaborations between brands and influencers are also found to strengthen …


The Growth Of Green Marketing Studies In Southeast Asia: A Bibliometric Review, Muh Erwin Syah, Nuryakin Nuryakin Jun 2026

The Growth Of Green Marketing Studies In Southeast Asia: A Bibliometric Review, Muh Erwin Syah, Nuryakin Nuryakin

ASEAN Marketing Journal

Research Aims: This study maps the intellectual structure and development of green marketing research in Southeast Asia. It identifies dominant research clusters and knowledge gaps and provides directions for future research.

Design/methodology/approach: The method used in this study is qualitative research with a literature study approach. The method used in this study is qualitative research with a literature study approach. The data source used in this study was taken from the Scopus database on May 25, 2025, with a publication timeframe (2014–2024). As for the data found, 3,872 publications were obtained and analyzed. Finally, this dataset was converted to RIS …


Three Decades Of Digital Marketing: A Systematic Literature Review Of Strategic Shifts, Ethical Issues, And Innovation Paths, Winarto Poernomo, Denny Bernardus, Christina Utami, Liliana Dewi Jun 2026

Three Decades Of Digital Marketing: A Systematic Literature Review Of Strategic Shifts, Ethical Issues, And Innovation Paths, Winarto Poernomo, Denny Bernardus, Christina Utami, Liliana Dewi

ASEAN Marketing Journal

Manuscript type: Review Paper.

Research Aims: This study aims to examine the evolution of digital marketing over the past three decades and identify the technological, strategic, and behavioral transformations shaping contemporary digital marketing practices.

Design/methodology/approach: This study employs a systematic literature review (SLR) approach by synthesizing previous academic studies related to digital marketing development, emerging technologies, consumer behavior, and marketing strategies across digital platforms.

Research Findings: The findings reveal three major phases in the evolution of digital marketing: the foundational era of website-based marketing, the expansion of social media and mobile engagement, and the current era characterized by artificial intelligence, …


The Influence Of Perceived Value On Impulse Buying In Omnichannel Beauty Retail In Indonesia, Bella Amanda Jati, Tengku Ezni Balqiah Jun 2026

The Influence Of Perceived Value On Impulse Buying In Omnichannel Beauty Retail In Indonesia, Bella Amanda Jati, Tengku Ezni Balqiah

ASEAN Marketing Journal

This research aims to examine the influence of perceived value on both cognitive and affective impulse buying in omnichannel beauty retail in Indonesia using the S-O-R (Stimulus-Organism-Response) theory. By distributing questionnaires to 279 respondents who had shopped at Sociolla or Sephora, both online and offline, the study found that channel integration positively affects consumer empowerment, while convenience does not have a significant impact. Consumer empowerment influences satisfaction, trust, and perceived value. Additionally, trust positively impacts perceived value, but satisfaction does not show a significant effect. Perceived value affects cognitive and affective impulse buying. This study provides theoretical contributions regarding the …


Consumer Spontaneous Purchases Under Pressure! Do The Roles Of Time Pressure And Stock Pressure In Flash Sales Differ Between Hedonic And Utilitarian Products?, Anthony E. Hendra, Karto Adiwijaya Jun 2026

Consumer Spontaneous Purchases Under Pressure! Do The Roles Of Time Pressure And Stock Pressure In Flash Sales Differ Between Hedonic And Utilitarian Products?, Anthony E. Hendra, Karto Adiwijaya

ASEAN Marketing Journal

The development of the digital world has driven changes in the live streaming commerce sales method, which is a combination of e-commerce with social media live streaming features. Flash sales are one strategy that is often used in marketing a product in live streaming commerce to increase sales quickly. Time pressure and stock pressure are components of flash sales that effectively force consumers to make impulsive purchases. By causing a scarcity effect on consumers, pressure can make consumers go through a long decision-making process and make unplanned purchases. In this study, researchers used the stimulus-organism-response theory to explain the role …


A Study Of Impulsive Buying Behavior Of Skincare Consumers On The Garnier Brand In Tiktok Shop: Are Women More Impulsive Than Men?, Fandis Ekyawan, Iqbal Alizar Fadillah Jun 2026

A Study Of Impulsive Buying Behavior Of Skincare Consumers On The Garnier Brand In Tiktok Shop: Are Women More Impulsive Than Men?, Fandis Ekyawan, Iqbal Alizar Fadillah

ASEAN Marketing Journal

Manuscript type: Research Article.

Research Aims: This study examines the determinants of impulsive buying behavior among skincare consumers—specifically Garnier buyers on TikTok Shop—using the SOR framework, and tests whether female consumers show higher impulsivity than males through gender moderation.

Design/methodology/approach: An online survey of 361 consumers who had purchased Garnier products via TikTok Shop’s live streaming feature was conducted. Five livestream stimulus factors—social interaction, streamer’s style, gratification, gamification, and visualization—were modeled as predictors of perceived hedonic value (PHV), which subsequently influences impulsive buying behavior (IBB) and user stickiness (US). PLS-SEM was used to analyze direct, mediating, and moderating effects.

Research …


Offline Fashion Shopping Trends: Factors Influencing Millennial And Gen Z Purchase Decisions, Muhammad Alfikri, Ma'mun Sarma, Irni Rahmayani Johan Jun 2026

Offline Fashion Shopping Trends: Factors Influencing Millennial And Gen Z Purchase Decisions, Muhammad Alfikri, Ma'mun Sarma, Irni Rahmayani Johan

ASEAN Marketing Journal

Type of manuscript: Scientific Paper

Research Objective: This study aims to identify the characteristics and behaviour of millennials and generation Z in Medan City in purchasing fashion products, and analyse the influence of various factors such as information, lifestyle, word of mouth, technology, place, promotion, product, and price on their purchasing decisions, which include aspects of product choice, quantity, and time of purchase.

Design/methodology/approach: Data was collected online using Google Forms from 350 respondents. Respondents were millennials and generation Z who had shopped in person for at least the last 3 months, and the data was analysed using …


Customer Adoption And Trust In Indonesian Islamic Banking: A System Dynamics Perspective, Imam Wahyudi Mr., Komarudin Komarudin, Prof. Rifki Ismal Jun 2026

Customer Adoption And Trust In Indonesian Islamic Banking: A System Dynamics Perspective, Imam Wahyudi Mr., Komarudin Komarudin, Prof. Rifki Ismal

ASEAN Marketing Journal

Research Aims: This study reframes the growth challenge of Indonesia’s Islamic banking as a financial-service marketing problem: strengthening customer adoption, trust, and perceived value to expand market penetration in a dual-banking environment while maintaining resilience.

Design/Methodology/Approach: Using a system dynamics perspective, the study develops a causal loop diagram (CLD) grounded in a review of policy-document and prior empirical marketing/Islamic banking literature. A multi-actor lens is applied to map how regulators, government, customers, conventional banks, fintech, and ESG investors shape adoption and competitive dynamics.

Research Findings: The CLD identifies seven reinforcing loops that can accelerate adoption and market share (capability reinvestment, …


American Doctoral Dissertations On Morocco, 1928-1984, El Hassane Hzaine Jun 2026

American Doctoral Dissertations On Morocco, 1928-1984, El Hassane Hzaine

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This bibliography lists American doctoral dissertations devoted to Morocco between 1928 and 1984. It provides a research tool for scholars interested in Moroccan studies, North African studies, social sciences, law, economics, history, and related fields. The bibliography makes visible a body of academic production produced in American universities and helps identify themes and research trends on Morocco.


Report On The 16th Session Of The International Institute Of Human Rights In Strasbourg, 1-26 July 1985, El Hiba Mahjoub Jun 2026

Report On The 16th Session Of The International Institute Of Human Rights In Strasbourg, 1-26 July 1985, El Hiba Mahjoub

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This report presents the 16th session of the International Institute of Human Rights held in Strasbourg from 1 to 26 July 1985. It introduces the Institute, its academic mission, and the main themes addressed during the training session. The report also describes the relevance of the session for researchers, students, and practitioners interested in international human rights law and the protection of fundamental rights.


Public Finance In Morocco And Its Impact On Economic And Social Development, Mustapha El Khtiri, Hassan Sabbar Jun 2026

Public Finance In Morocco And Its Impact On Economic And Social Development, Mustapha El Khtiri, Hassan Sabbar

Revue Marocaine de Droit, d'Economie et de Gestion (Moroccan Journal of Law, Economics and Management)

This article examines the problem of public finance in Morocco in relation to economic and social development. It reviews the main historical stages that shaped the country's fiscal and budgetary structures and analyzes the role of financial policy in development choices. The study considers public revenue, taxation, public expenditure, and budgetary balances as instruments through which the state seeks to support growth, social transformation, and national development.


Predicting Cybermindfulness With The Cyber-Health Belief Model, James Robinson, Yan Tian, Thomas Skill Jun 2026

Predicting Cybermindfulness With The Cyber-Health Belief Model, James Robinson, Yan Tian, Thomas Skill

Journal of Cybersecurity Education, Research and Practice

This study describes the development of a Cyber-Health Belief Model (CHBM). The health belief model (HBM) is a message strategy that is widely and successfully used in public health research [1] and has been extended into phish training. Most phish training programs assume  end users are victimized because they have insufficient information to defend themselves. While near-term training effectiveness has shown to be effective, evidence for sustained behavioral change is thin [4]-[7].  This problem indicates that the traditional approaches need to be reconsidered and that new models are needed.  Recent research suggests attentional deficits, cyber-fatigue and fatalism and a sense …


The Intersection Between Mindfulness And Cybersecurity: A Tool To Reduce Burnout And Improve Operational Effectiveness, Ivo Ricardo Dias Rosa Jun 2026

The Intersection Between Mindfulness And Cybersecurity: A Tool To Reduce Burnout And Improve Operational Effectiveness, Ivo Ricardo Dias Rosa

Journal of Cybersecurity Education, Research and Practice

Abstract: This paper offers a conceptual discussion of how mindfulness, understood as present moment awareness and deliberate attention regulation, can support cybersecurity professionals. Drawing on a narrative synthesis of workplace mindfulness, burnout, and high pressure decision making literature, we map plausible self regulation mechanisms to typical cyber defense tasks. Rather than presenting new empirical data, we develop an explanatory framework linking attention, reactivity, and recovery to decision quality, team communication, and adherence to incident playbooks. We focus on two connected outcomes: reducing burnout in roles with sustained cognitive and emotional demands, and improving operational effectiveness during critical situations such as …


Cyber-Ready Libraries, Building Digital Fortresses For Tomorrow, Adeyinka B. Tella, Oluchi Precious Ogbonna Dr, Adebola Aderemi Olatoye Mrs Jun 2026

Cyber-Ready Libraries, Building Digital Fortresses For Tomorrow, Adeyinka B. Tella, Oluchi Precious Ogbonna Dr, Adebola Aderemi Olatoye Mrs

Journal of Cybersecurity Education, Research and Practice

Background and Purpose: Libraries are evolving into highly networked information ecosystems in this age of fast digital transformation, which increases their susceptibility to cybersecurity risks. The study "Cyber-Ready Libraries: Building Digital Fortresses for Tomorrow" looks into how prepared libraries are to face cyber threats and considers methods for creating information systems that are safe, robust, and ready for the future. To safeguard digital assets and user data, the study aims to assess existing cybersecurity practices in library settings and offer a roadmap for combining technological, human, and governance solutions.

Design/Method: The existing literature, case studies, and policy frameworks pertaining …


Next-Generation Dns Rpz For Automated Threat Intelligence, Risk-Aware Filtering, And User-Centric Security, Jinu S, Kishore V. Krishnan, Rajarshi Middya, Annasamy Bagubali Jun 2026

Next-Generation Dns Rpz For Automated Threat Intelligence, Risk-Aware Filtering, And User-Centric Security, Jinu S, Kishore V. Krishnan, Rajarshi Middya, Annasamy Bagubali

Journal of Cybersecurity Education, Research and Practice

The Domain Name System (DNS) remains a critical attack vector exploited by adversaries for command-and-control (C2) communication, data exfiltration, and phishing campaigns. DNS Response Policy Zones (RPZ) have emerged as an effective defense mechanism by enabling the redirection or blocking of queries to malicious domains. However, current RPZ implementations encounter significant challenges related to scalability, adaptability, and user awareness, often resulting in static policies, delayed updates, and a high incidence of false positives. To address these limitations, this paper proposes an enhanced RPZ framework that integrates adaptive threat intelligence, machine learning-driven dynamic policy updates, and user-context-aware security controls. The proposed …


Rape Pregnancies And Consequent Ptsd Resulting From The Overturn Of Roe V. Wade, Emma Lindenfelser, Yulia Garaeva, Nenette Nti-Agyemang, Ellen Davis, Anna Kabwa, Alexandra M Calaman Jun 2026

Rape Pregnancies And Consequent Ptsd Resulting From The Overturn Of Roe V. Wade, Emma Lindenfelser, Yulia Garaeva, Nenette Nti-Agyemang, Ellen Davis, Anna Kabwa, Alexandra M Calaman

Binghamton University Undergraduate Journal

Prior to the 1973 Roe v. Wade ruling, access to safe legal abortions was limited and often restricted along racial, economic, and geographic lines. Nearly fifty years later, women’s health policy evolved again following the 2022 Dobbs v. Jackson Women’s Health Organization decision overturning Roe v. Wade. This court ruling decimated federal protections of abortion. This paper presents the research that the 2022 Dobbs judicial decision may contribute to and exacerbate rape-related PTSD on 1 out of 20 American who are unable to access a safe abortion after a rape-related pregnancy. Pregnant women living in conservative states that have outlawed …


فلسفة حقوق الامتياز, محمد عمار تركمانية غزال Jun 2026

فلسفة حقوق الامتياز, محمد عمار تركمانية غزال

Proche-Orient, Études juridiques

No abstract provided.


Holistic Strategies For Optimizing Municipal It Operations And Cost Efficiency, Joseph Yazdanpanahi Jun 2026

Holistic Strategies For Optimizing Municipal It Operations And Cost Efficiency, Joseph Yazdanpanahi

Certified Public Manager® Applied Research

Municipalities work to deliver secure and impactful IT (information technology) services while often working within tight budget constraints. To address this problem, this article offers an experience-based and comprehensive framework to optimize municipal IT operations. It emphasizes leveraging automation, streamlining hardware and software management, and forging strategic partnerships to drive cost savings and efficiency gains. Designed to equip municipal IT leaders with practical tools and insights, this article aims to help modernize IT processes.


Decoding Stock Market Movements: The Role Of Unemployment And Volatility, Bipllab Roy, Suparna Bhattacharjee Jun 2026

Decoding Stock Market Movements: The Role Of Unemployment And Volatility, Bipllab Roy, Suparna Bhattacharjee

Northeast Journal of Complex Systems (NEJCS)

This study investigates how unemployment and market volatility interact with stock prices in the Indian context, framing the stock–labour–volatility nexus as a complex adaptive system (CAS) rather than a set of linear, time-invariant relationships. Using verified secondary data on unemployment, India VIX, and NSE stock indices for 2013–2023, we first apply simple and multiple regression as a descriptive baseline. Results show a strong negative association between unemployment and stock prices (R ≈ 0.824, R² ≈ 0.68, p < 0.05), consistent with Keynesian demand-side channels, while the linear VIX–stock relationship is weak and statistically insignificant (R² ≈ 0.07, p > 0.05), consistent with the expectation that volatility operates through non-linear, regime-dependent mechanisms not captured by OLS.

Importantly, we document and transparently disclose critical …


Mdds: The Road Ahead, Shelly Fava Ms, Cmp, Cae Jun 2026

Mdds: The Road Ahead, Shelly Fava Ms, Cmp, Cae

Metro Denver Dental Society Articulator Magazine

This article outlines the Metro Denver Dental Society’s (MDDS) vision for supporting dental professionals through education, innovation and community engagement. MDDS Executive Director, Shelly Fava, highlights the organization’s commitment to addressing emerging trends in dentistry, including oral-systemic health and workforce development. It also explores how MDDS plans to strengthen member value through expanded programming, strategic partnerships and future-focused initiatives. The article provides insight into the association’s long-term priorities and its role in shaping the future of organized dentistry in Colorado.


Social Innovation In The Peacebuilding Sector, Michelle Helman, Phd, Katherine Ronderos, Mariafernanda Burgos-Ariza Jun 2026

Social Innovation In The Peacebuilding Sector, Michelle Helman, Phd, Katherine Ronderos, Mariafernanda Burgos-Ariza

Peace and Conflict Studies

Social innovation is an expanding practice in the peacebuilding sector. In this article, three peace scholar-practitioners reflect on our experiences as peacebuilders and consider the utility, tensions, and possibilities for peace and social innovation in theory and in practice. We draw insights gleaned through a focus group workshop with peacebuilding colleagues and highlight three case study examples from Colombia, the Philippines, and Kenya, each demonstrating the challenges and opportunities of social innovation in the peace sector. In doing so, we offer a reimagining of- and recommended action steps to engage innovation through a collaborative, feminist design approach. This article contributes …


Measuring Strategic Plans In Cosma Accredited Programs, Coral Bender, Michael Smucker, Zachary Beldon, Jay Jisha, Dene Williamson Jun 2026

Measuring Strategic Plans In Cosma Accredited Programs, Coral Bender, Michael Smucker, Zachary Beldon, Jay Jisha, Dene Williamson

The COSMA Journal

Strategic planning is an important part of ensuring efficiency across industries, despite this, many struggle with writing measurable and appropriately aligned strategic planning documents. Summatively, strategic planning documents should be a guiding force for all things, including budgeting. The present paper analyzes every Operational Effectiveness Goal (OEG) and corresponding measure made publicly available for COSMA Accredited programs during the 2023-2024 reporting to gain a better understanding of what accredited sport management programs priorities in the measurement of their strategic plans. Emphases on community affiliations and feedback as well as a reliance on institutional level data emerged. Practical applications for sport …


Towards An Inclusive Labour Market: Skills For The Future, Eva Erjavec Jun 2026

Towards An Inclusive Labour Market: Skills For The Future, Eva Erjavec

Economic and Business Review

In the transition to a knowledge-based society, human capital has become a key driver of economic growth, innovation, and social progress. As industries evolve and new technologies reshape labour markets, the development of future skills plays a crucial role in ensuring workforce adaptability, productivity, and long-term competitiveness. A bibliometric analysis aims to examine the importance of human capital for economic growth and the transition to a knowledge economy, synthesizing existing research and academic discussions. By systematically reviewing the literature, this paper seeks to provide insights into how skills and education contribute to sustainable economic development and social resilience. Furthermore, it …


Building Evidence For Active Work Through A Bibliometric Review Of Employee Physical Activity And Job Performance, Tamara Stanković, Alenka Slavec Gomezel Jun 2026

Building Evidence For Active Work Through A Bibliometric Review Of Employee Physical Activity And Job Performance, Tamara Stanković, Alenka Slavec Gomezel

Economic and Business Review

Physical activity (PA) is widely recognized as beneficial for employee health and well-being, yet research linking employee PA to job performance remains fragmented across disciplines, outcome conceptualizations, and theoretical perspectives. Although prior systematic reviews and meta-analyses report generally positive effects of workplace PA on health-, absenteeism-, and productivity-related outcomes, they provide limited insight into how this research field is intellectually structured or how it has evolved over time. To address this gap, we conduct a comprehensive bibliometric review of the employee PA–job performance literature. Using performance analysis alongside co-citation, co-occurrence, and bibliographic coupling techniques and interpreting results through the invisible …


From Wall Street To Main Street: The Financial–Operational Performance Link In Hospitals Across Geographies, Chulho Christopher Lee, Lan Luo, Yinfei Chen, Taylor K. Brown, Hyoun Sook Lim, Ying Chen Jun 2026

From Wall Street To Main Street: The Financial–Operational Performance Link In Hospitals Across Geographies, Chulho Christopher Lee, Lan Luo, Yinfei Chen, Taylor K. Brown, Hyoun Sook Lim, Ying Chen

Economic and Business Review

This study examines the relationship between hospital financial performance and operational efficiency. Using data from the American Hospital Association (AHA), we find that profitability, debt coverage, and working capital efficiency are positively associated with hospital efficiency, while liquidity and capital structure exhibit a negative correlation. Fixed-asset efficiency, however, shows no significant impact on hospital operational efficiency. Furthermore, we find that the operational efficiency of urban hospitals is, in general, more sensitive to financial performance than that of rural hospitals. These findings provide practical insights for healthcare administrators and policymakers aiming to enhance hospital operational efficiency and promote equitable care delivery.


The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin, Abdellatif Adem, Raida Chakroun Jun 2026

The Influence Of Religiosity On Financial Reporting Quality Across Countries: The Moderating Effect Of Legal Origin, Abdellatif Adem, Raida Chakroun

Economic and Business Review

This study examines the connection between religiosity and earnings quality, employing accrual-based and real earnings management as key indicators. By analyzing data from 22 countries from 2020 to 2023, the study identifies a negative correlation between religiosity and earnings manipulation, suggesting that managers in more religious environments are less prone to such practices. The robustness of these results is validated through multiple methods and alternative religiosity metrics. Furthermore, the study highlights the role of legal systems in shaping this relationship, demonstrating that managers in religious nations governed by civil law are more likely to engage in earnings management. This study …