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Full-Text Articles in Business

Bba405-Management Decision Making Syllabus, Di Wu Apr 2026

Bba405-Management Decision Making Syllabus, Di Wu

Open Educational Resources

Syllabus for BBA405 Management Decision Making course.

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Exploring The U.S. Public Service Employees’ Experiences With Gamified Cybersecurity Awareness Training, Bisola Adepoju Apr 2026

Exploring The U.S. Public Service Employees’ Experiences With Gamified Cybersecurity Awareness Training, Bisola Adepoju

Human Resource Development Theses and Dissertations

The purpose of this qualitative study was to explore the U.S. public service employees' experiences with gamified cybersecurity awareness training. The primary research question guiding this inquiry was: How do U.S. public service employees make sense of their lived experiences with gamified cybersecurity awareness training? Two secondary questions examined what aspects of the training employees perceive as meaningful or disengaging, and how they interpret their motivation, engagement, and cybersecurity awareness during training. I chose an interpretive qualitative research design grounded in a constructivist paradigm and purposefully selected 11 U.S. public service employees who had participated in gamified cybersecurity awareness training. …

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Impending-Exit Period And Employee Performance: Rethinking Human Capital Disruption, Yea Hee Ko, Charlie O. Trevor Apr 2026

Impending-Exit Period And Employee Performance: Rethinking Human Capital Disruption, Yea Hee Ko, Charlie O. Trevor

Research Collection Lee Kong Chian School Of Business

The well-established disruptive effects of employee turnover on firms have typically been attributed to post-exit dynamics, such as losses of human and social capital. Little is known, however, about leavers’ pre-exit job performance, which, if declining in sufficient magnitude as separation nears, may drive some of this disruption. Drawing on career concerns research, we argue that impending exit weakens incentives to improve future career prospects at the firm, thereby resulting in reduced performance. Our analysis reveals strikingly large negative relationships, as job performance during the impending-exit period declines by 53.9% and 79.8% across two performance measures. Additionally, we predict and …

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Woulda, Shoulda, Coulda? The Impact Of Predictive, Prescriptive, And Prospective Expectations On Stakeholder Reactions, Yuri Mishina, Maxine Yu, David Gomulya Apr 2026

Woulda, Shoulda, Coulda? The Impact Of Predictive, Prescriptive, And Prospective Expectations On Stakeholder Reactions, Yuri Mishina, Maxine Yu, David Gomulya

Research Collection Lee Kong Chian School Of Business

When and why might stakeholders react to firm activities in ways that might be different than, or even contradictory to, what we might expect based on the extant research? We draw on expectancy violation theory (EVT) and bring in the notion of heuristics and future-oriented expectations to examine this question, using a sample of investor reactions to earnings surprises from 2013 to 2019. We find that, in addition to comparing earnings to consensus earnings estimates, investors appear to compare the earnings surprises to the firm’s past performance and to its peers. Importantly, their expectations regarding future interactions with the firm …

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Price Discovery On Decentralized Exchanges, Agostino Capponi, Ruizhe Jia, Shihao Yu Apr 2026

Price Discovery On Decentralized Exchanges, Agostino Capponi, Ruizhe Jia, Shihao Yu

Research Collection Lee Kong Chian School Of Business

Decentralized exchanges (DEXs) allow traders to express their willingness to pay for quick execution through a public priority fee bidding mechanism. We provide evidence that high-fee DEX trades are more informative and contribute more to price discovery. Using address-level blockchain transaction data, we show that informed traders persistently bid higher fees to secure early execution, revealing a strong willingness to pay for execution priority. Further, analysis of Ethereum mempool data demonstrates that informed traders employ a “jump bidding” strategy, placing high initial bids to deter potential competitors.

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Can Financial Literacy Enhance Esg Disclosures?, Xiaoran Jia, Kiridaran Kanagaretnam, Kiat Bee Jimmy Lee, Chee Yeow Lim Apr 2026

Can Financial Literacy Enhance Esg Disclosures?, Xiaoran Jia, Kiridaran Kanagaretnam, Kiat Bee Jimmy Lee, Chee Yeow Lim

Research Collection School Of Accountancy

Using an international sample of firms and two country-level measures of financial literacy, we find robust evidence of a positive relation between financial literacy and firms' Environmental, Social and Governance (ESG) disclosures. In cross-sectional analyses, we find that the effect of financial literacy in enhancing ESG disclosures is more prominent in poorer information environments, weaker legal institutions and weaker ESG reporting environments. Lastly, we find that financial literacy also enhances ESG performance. Our study contributes to and extends the literature by providing strong evidence that citizens' financial literacy enhances firms' ESG disclosure and the associated ESG performance.

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Precision Or Invasion? Mapping The Personalization Paradox, Shyamala N. Chalakudi, Gnana Bharathy Apr 2026

Precision Or Invasion? Mapping The Personalization Paradox, Shyamala N. Chalakudi, Gnana Bharathy

Journal of Applied Marketing Theory

AI-driven personalization has transformed consumer engagement, yet existing research offers no systematic way to determine when personalization shifts from helpful to intrusive. Current research and models explain privacy concerns or expectancy violations but do not measure the point at which personalization triggers user discomfort, creating the personalization paradox. This study introduces the Discomfort Threshold Assessment & Measurement (DTAM) framework, a conceptual model that identifies and evaluates this threshold by integrating Dual Process Theory, Expectation Violation Theory, and Privacy Calculus Theory. DTAM distinguishes between affective discomfort reactance and cognitive discomfort reactance and outlines how these constructs could, in future empirical studies, …

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Clusters Of Student Perceptions Of Ai-Assisted Grading: Implications For Fair And Transparent Assessment Practice In Higher Education, Roberto Bello Apr 2026

Clusters Of Student Perceptions Of Ai-Assisted Grading: Implications For Fair And Transparent Assessment Practice In Higher Education, Roberto Bello

Journal of Applied Marketing Theory

As artificial intelligence (AI) tools become increasingly embedded in assessment and feedback systems, understanding how students perceive these technologies is vital for maintaining trust and fairness in higher education. This study investigates how students experience AI-assisted grading through an extended Technology Acceptance Model (TAM) that incorporates fairness, transparency, and trust as pedagogically relevant constructs. Survey data from undergraduate marketing students (N = 142) were analyzed using cluster analysis, revealing three distinct perception profiles: Enthusiasts, Pragmatists, and Skeptics. These clusters differ significantly in their willingness to rely on AI feedback, perceived fairness of algorithmic grading, and expectations of …

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Price Endings Of Online And Offline Retailers: Round And Just-Below Pricing, Kwanho Suk, Gaeun Kim, Dongwon Lee, Xuanting Jin Mar 2026

Price Endings Of Online And Offline Retailers: Round And Just-Below Pricing, Kwanho Suk, Gaeun Kim, Dongwon Lee, Xuanting Jin

Asia Marketing Journal

This study investigates and compares price-ending strategies employed by online and offline retailers. Analyzing 210,456 prices from retailers in US, South Korea, and China reveals significant differences in price-ending between online and offline retail formats. Online retailers exhibit a lower propensity to utilize round prices (e.g., ending in 0) and just-below prices (e.g., ending in 9) than offline retailers. This research discusses potential explanations for these observed discrepancies, focusing on the distinct price-setting environments and consumer purchasing behaviors of online and offline retail.

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Exploring The Relationship Between Esg Activities And Firm Performance: The Carrot And Stick Approach, Jeongbin Whang, Jong-Ho Lee, Jaeho Lee Mar 2026

Exploring The Relationship Between Esg Activities And Firm Performance: The Carrot And Stick Approach, Jeongbin Whang, Jong-Ho Lee, Jaeho Lee

Asia Marketing Journal

This study uses stakeholder theory to investigate the impact of firms' ESG activities on performance, paying particular attention to the moderating roles of executive ESG compensation (the ``carrot'') and external ESG audits (the ``stick''). Utilizing Thomson Reuters ESG data from 1,523 US firms over six years (2017–2022) and applying fixed-effects models, the analysis reveals that environmental and social activities are positively associated with firm performance. In contrast, governance activities are negatively related to financial performance but positively related to non-financial outcomes. Furthermore, executive ESG compensation and external audits positively moderate the relationship between ESG activities and firm performance. Executive compensation …

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Internal Public Relations Influence On Organizational Citizenship Behaviors: Integrating Social Identity Perspectives In Organizational Contexts, Daewook Kim Mar 2026

Internal Public Relations Influence On Organizational Citizenship Behaviors: Integrating Social Identity Perspectives In Organizational Contexts, Daewook Kim

Asia Marketing Journal

This study examined how internal public relations encourages employees to participate in organizational citizenship behaviors. Using a national survey of employees (N = 339), we tested a conceptual model that proposed linkages among dialogic internal communication, organizational social capital, communal relationships, and organizational citizenship behaviors. The results suggest dialogic internal communication can enhance organizational social capital and encourage internal publics to participate in organizational citizenship behaviors. Additionally, organizational social capital mediated the effects of dialogic internal communication on communal relationships and organizational citizenship behaviors. The findings highlight a critical connection between public relations and social identity perspectives within organizational …

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Temporal Dynamics Of Online Shopping: A Multidimensional Clustering Approach For Optimizing Time-Specific Advertising Strategies, Hye Ra Oh, Yunjae Cheong Mar 2026

Temporal Dynamics Of Online Shopping: A Multidimensional Clustering Approach For Optimizing Time-Specific Advertising Strategies, Hye Ra Oh, Yunjae Cheong

Asia Marketing Journal

This study clusters consumers according to their hourly online shopping consumption patterns and develops optimized advertising strategies that can be practically applied by companies. Specifically, we considered multidimensional variables related to consumers, including demographic characteristics, shopping frequency, information search and content consumption characteristics, and lifestyle traits. We explored consumer types by comparing various clustering algorithms and applying the optimal clustering method for each time period. The analysis results show significant differences in payment amounts according to payment time periods. Regarding consumer types, consumption tendencies are distinctly differentiated by payment time periods, with each cluster showing different characteristics. This study is …

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Does Ai-Driven Empathy Work In Healthcare Marketing? The Impact Of Cognitive And Affective Empathy In Chatbots And The Moderating Role Of Illness Type, Jee Won Kim, Yeonsoo Kim, Jino Chung Mar 2026

Does Ai-Driven Empathy Work In Healthcare Marketing? The Impact Of Cognitive And Affective Empathy In Chatbots And The Moderating Role Of Illness Type, Jee Won Kim, Yeonsoo Kim, Jino Chung

Asia Marketing Journal

Recognizing the growing potential of AI-generated chatbots in healthcare and healthcare marketing, this study investigates how different types of chatbot-expressed empathy influence user responses in stigmatized versus non-stigmatized health contexts. Perceived authenticity is introduced as a key mediator. Drawing on Mind Perception Theory, a 3 (empathy: none, cognitive, affective) × 2 (illness type: stigmatized, non-stigmatized) online experiment was conducted. The findings show that affective empathy reduced perceived authenticity, which subsequently decreased user satisfaction, perceived understanding, reuse intention, and follow intention. These indirect effects varied by illness type: in stigmatized contexts, non-empathetic communication was viewed most favorably, whereas in non-stigmatized contexts, …

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Unpacking Virtual Influencer Persuasiveness: Effects Of Social Attributes, Self-Congruence, And Attachment On Brand Attitude And Purchase Intention, You Jin Song, Sejung Marina Choi Mar 2026

Unpacking Virtual Influencer Persuasiveness: Effects Of Social Attributes, Self-Congruence, And Attachment On Brand Attitude And Purchase Intention, You Jin Song, Sejung Marina Choi

Asia Marketing Journal

As virtual influencers (VIs) increasingly function as prominent intermediaries in brand–consumer interactions, there is a critical need for systematic investigation into their impact on consumer behavior. This study empirically explores how specific attributes of VIs—competence, warmth, and eeriness—shape consumer perceptions, attachment, and brand engagement. Results indicate that competence and warmth significantly enhance VI attractiveness, whereas eeriness diminishes attractiveness and weakens consumer responses. Furthermore, attractiveness emerges as a primary determinant of consumer attachment to VIs, with actual self-congruence acting as a moderator that reduces this attachment. Notably, stronger consumer attachment fosters more positive brand attitudes, which subsequently elevate purchase intention. These …

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Are You Ready To Embrace Ai-Generated Art? Exploring The Differential Effects Of Ai Versus Human Agents On Consumer Response, Seojin Stacey Lee, Yaeri Kim, Kiwan Park Mar 2026

Are You Ready To Embrace Ai-Generated Art? Exploring The Differential Effects Of Ai Versus Human Agents On Consumer Response, Seojin Stacey Lee, Yaeri Kim, Kiwan Park

Asia Marketing Journal

With a growing integration of artificial intelligence (AI) into creative domains, understanding its impact on consumer responses remains a critical area of inquiry. This research examines how agent type (AI vs. human) and art type (fine art vs. art-infused product) influences consumer purchase intention, along with the underlying psychological mechanism. Across three empirical studies, we find that consumers report higher purchase intention for art-infused products compared to fine art when created by AI. In contrast, this difference in purchase intention is diminished when the products are created by human artists. Perceived incompatibility functions as a moderated mediator in this process. …

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Building Ground Work Agency: The Power Of Applied Learning Through A Student-Run Marketing Agency, Laurie Michaelson Mar 2026

Building Ground Work Agency: The Power Of Applied Learning Through A Student-Run Marketing Agency, Laurie Michaelson

Atlantic Marketing Association Proceedings

No abstract provided.

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Defying Conventions: The Marketing Alchemy Of Transforming 'Ugly' Into Iconic, Monisha Gupta, Rex Evans Mcclure Mar 2026

Defying Conventions: The Marketing Alchemy Of Transforming 'Ugly' Into Iconic, Monisha Gupta, Rex Evans Mcclure

Atlantic Marketing Association Proceedings

No abstract provided.

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College Football Free Agency: The Transactional Nature Of Big-Time College Football Recruiting, Chris Corr, Branden Johnson, Amanda L. Paule-Koba Mar 2026

College Football Free Agency: The Transactional Nature Of Big-Time College Football Recruiting, Chris Corr, Branden Johnson, Amanda L. Paule-Koba

Journal of Issues in Intercollegiate Athletics

This study explored how the transfer portal has transformed college football recruiting by disrupting traditional relationship-based practices and accelerating the shift toward a transactional performance-driven model. Drawing on Bourdieu’s concepts of habitus, field, and capital, the research examines how recruiting coordinators navigate evolving pressures around talent acquisition, NIL compensation, and compressed recruiting timelines. Findings from comprehensive interviews with five Power-4 recruiting personnel reveal that relationships are increasingly leveraged for short-term gain. The findings of this study indicate the transfer portal has created an opaque high-stakes marketplace where trust is limited, valuation is speculative, and institutional pedigree/resources heavily influence opportunities. The …

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An Exploration Of College Athletes' Action To Change The Eyes Of Texas. A Chronological Case Study, Charles Macaulay, Jessica K. Brougham, Christopher M. Mcleod, Ajhanai C. Keaton Mar 2026

An Exploration Of College Athletes' Action To Change The Eyes Of Texas. A Chronological Case Study, Charles Macaulay, Jessica K. Brougham, Christopher M. Mcleod, Ajhanai C. Keaton

Journal of Issues in Intercollegiate Athletics

This study presents a chronological case study exploring the University of Texas Austin wherein a broad coalition of students, college athletes, marching band members and others from the UT community engaged in several forms of activism challenging the university to address racial inequities. Unlike other sport organizations that swiftly supported activist efforts, the University of Texas serves as a case where leadership attempted to uphold the status quo and stifle dissent. Thus, this manuscript explores the oscillating dynamic between sport activism and organizational responses when a broad coalition of actors, lacking status, influence, and power, engage in continued efforts to …

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Marketing Collegiate Women’S Sports In A Shifting Landscape: Opportunities And Obstacles, Liz Sattler Dr., Eric Kramer, Micaela Bradley Mar 2026

Marketing Collegiate Women’S Sports In A Shifting Landscape: Opportunities And Obstacles, Liz Sattler Dr., Eric Kramer, Micaela Bradley

Journal of Issues in Intercollegiate Athletics

This research explores the promotion of women’s sports programs across Division I athletic departments by specifically looking at the strategies, barriers, and opportunities identified by practitioners. Interest in women’s sports is growing, in large part thanks to popular women athletes such as Caitlin Clark, Juju Watkins, and Olivia Dunne. Despite that growing interest and investment in women’s sports globally, women collegiate athletes still face significant disparities in funding, media coverage, and overall promotion compared to their counterparts who are men. The industry faces a unique pivot point with the introduction of Name, Image, and Likeness (NIL) and the pending implications …

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Connectivity And Tourism Flow In Small Island Developing States, Edmir Luciano Dos Santos Ferreira, João Paulo Madeira Mar 2026

Connectivity And Tourism Flow In Small Island Developing States, Edmir Luciano Dos Santos Ferreira, João Paulo Madeira

International Journal of Islands Research

Tourism in Small Island Developing States (SIDS) faces unique sustainability challenges, with connectivity emerging as a critical factor. These nations, often situated in remote locations, encounter significant accessibility constraints and limited infrastructure, which restrict tourist flows and adversely affect economic development. The primary aim of this paper is to analyse the relationship between connectivity and tourism flows in SIDS, exploring how connectivity, proxied by geographical and cultural-political distance, influences tourism in these regions. Furthermore, the study seeks to determine whether belonging to different SIDS regions or exhibiting varying levels of development helps destinations attract greater tourist flows, by examining several …

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The Roles Of The Human Resources Management Director And Their Impact On Entrepreneurial Training:An Analytical Study At The Ministry Of Labor And Social Affairs, Ali Abd Al-Salam Abd Al-Daem Mar 2026

The Roles Of The Human Resources Management Director And Their Impact On Entrepreneurial Training:An Analytical Study At The Ministry Of Labor And Social Affairs, Ali Abd Al-Salam Abd Al-Daem

Muthanna Journal of Administrative and Economics Sciences

The research problem lies in the weak level of entrepreneurial training in Iraqi ministries despite the importance of the strategic roles of human resources management. The research gap is represented by the scarcity of empirical studies that measure the relative impact of the roles of the HR manager (according to Ulrich’s model) in activating entrepreneurial training within the Iraqi public sector environment. Accordingly, this study aims to analyze the relationship between the roles of the Human Resources Management Director—as a strategic partner, administrative expert, developmental supporter, and change agent—and their impact on activating entrepreneurial training at the Ministry of Labor …

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The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed Mar 2026

The Economic Impacts Of Climate Change And External Shocks On Tourism Demand In The Kurdistan Region Of Iraq: Econometric Modeling For The Period (2007–2023), Asst. Prof. Dr. Khadeeja Qader Same, Asst. Prof. Dr. Aswad Qadir Ahmed

Muthanna Journal of Administrative and Economics Sciences

This study aims to Analysis of the Economic Impacts of Climate Change and External Shocks on Tourism Demand in the Kurdistan Region for the Period (2007-2023), utilizing a rigorous econometric methodology that includes unit root tests, Granger causality, and the Autoregressive Distributed Lag (ARDL) model to verify long-term equilibrium relationships through the Bounds Test. The results revealed a “developmental paradox,” where tourism demand grows annually by 18.51% despite a steady rise in temperatures, a decline in rainfall by approximately 3.15 mm per year, and an increase in dust storms. The econometric modeling proved that every unit increase in temperature inflicts …

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The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab Mar 2026

The Impact Of Green Lean Manufacturing On Sustainability Dimensions: An Analytical Study Of Opinions A Sample Of Employees At The National Home Furniture Manufacturing Company, Rana Salim Mataab

Muthanna Journal of Administrative and Economics Sciences

This study aims to determine the extent of the association and impact of green lean manufacturing practices on the dimensions of sustainability (economic, social, and environmental) from the point of view of individuals working in national companies for the manufacture of home furniture. To achieve this goal, a questionnaire was designed according to a five-point Likert scale. In July 2024, using the cross-sectional studies approach, (213) responses that could be analyzed statistically were collected from the study sample. These data were analyzed using two software packages: (AMOSv24) and (SPSSv26). The results indicate that green lean manufacturing practices are associated with …

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Lindenwood Signs Transfer Pathway Agreement With Swic, Lindenwood University Mar 2026

Lindenwood Signs Transfer Pathway Agreement With Swic, Lindenwood University

Archived Lindenwood Press Releases

No abstract provided.

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Leveraging Accounting Analytics To Enhance Payroll Accuracy And Fraud Detection In U.S. Public Sector Institutions: A Case Study Approach, Regina Debrah Mar 2026

Leveraging Accounting Analytics To Enhance Payroll Accuracy And Fraud Detection In U.S. Public Sector Institutions: A Case Study Approach, Regina Debrah

Beacom School of Business Student Publications

This study explores how accounting analytics can be leveraged to enhance payroll accuracy and improve fraud detection in U.S. public-sector institutions, addressing persistent irregularities amid rising demands for fiscal transparency. The research employs a qualitative design with secondary sources including academic literature, reports, and case studies. The literature identifies successful analytics implementation, such as Treasury OPI’s machine learning for data integration for unemployment claims. These precedents demonstrate direct transferability to payroll’s high volume and rules-based structure. Findings show that analytics significantly reduce improper payments through real-time screening, data integration, and risk prioritization when embedded in workflows. The findings also show …

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Using The Four-Quadrant Model Of Think/Feel/Fast/ Slow To Understand The Decision-Making Of Self-Managed Superannuation Fund Trustees, Roger Colbeck, Steven D’Alessandro, John Minas Mar 2026

Using The Four-Quadrant Model Of Think/Feel/Fast/ Slow To Understand The Decision-Making Of Self-Managed Superannuation Fund Trustees, Roger Colbeck, Steven D’Alessandro, John Minas

Research outputs 2022 to 2026

This research focuses on decision-making by trustees of self-managed superannuation funds (SMSFs) in Australia. Behavioral attributes are examined using the four-quadrant model (FQM) developed by Lovric et al. (2010), comprising the cognitive, affective, controlled, and automatic quadrants. The FQM integrates two closely related dual-process theories (DPT). Both the DPT framework and the FQM draw on foundational principles from the cognitive and behavioral sciences. The result of the mixed methods study uses the FQM to explain investment decision-making. The dataset was examined using cluster analysis to identify underlying group structures, followed by regression modelling to assess the relationships between key variables. …

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Evaluating The Determinants Of Financial Inclusion In Emerging Economies, Joshua Ohifeme Ohioma Dr Mar 2026

Evaluating The Determinants Of Financial Inclusion In Emerging Economies, Joshua Ohifeme Ohioma Dr

Bullion

Financial inclusion (FI) encourages economic empowerment and growth while also serving as a catalytical factor in achieving seven of the seventeen Sustainable Development Goals. Attainment of these and other benefits of FI is largely dependent and influenced by various factors and determinants. Analysing sample data of 26,930 responses from the Access to Financial Services in Nigeria (A2F) 2023 survey, this study examined the factors influencing FI using the Multiple Logistic Regression model. The study found that mobile technology, literacy level and urban residency have significant influences on FI while age and gender do not significantly influence FI. Implications of the …

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The Impact Of Corporate Governance Practices On Enhancing The Quality Of Financial Reporting: An Applied Study On A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Ahmed Hashem Sakr Mar 2026

The Impact Of Corporate Governance Practices On Enhancing The Quality Of Financial Reporting: An Applied Study On A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Ahmed Hashem Sakr

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of corporate governance practices on the quality of financial reporting in a sample of commercial banks listed on the Iraq Stock Exchange. Motivated by the increasing need for transparency and reliability in financial information within the Iraqi banking environment characterized by regulatory challenges and economic instability the research investigates how key governance mechanisms contribute to enhancing the credibility and accuracy of financial reports. The study focuses on three core governance indicators: board size, board independence, and audit committee activity, in addition to relevant control variables reflecting firm characteristics.Employing panel data analysis and fixed-effects regression models, …

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The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar Mar 2026

The Impact Of Earnings Volatility On Debt Financing: A Study On A Sample Of Iraqi Banks, Ali Ayyd Al Jbori, Alaa Abdlzahra Obaid, Mohammed Sadeq Jappar

Muthanna Journal of Administrative and Economics Sciences

This study aims to analyze the impact of earnings volatility on the debt financing structure of Iraqi banks, using an analytical descriptive approach and financial data from a sample of private Iraqi banks listed on the Iraq Stock Exchange for the period (2017-2024). A multiple linear regression model was applied to examine the relationship, while controlling key variables (liquidity ratio and bank size). The results revealed a statistically significant negative impact of earnings volatility on the reliance on debt financing, where increased volatility led to reduced dependence on debt in the capital structure. The study concludes that capital structure decisions …

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