Economics Commons^™

There Is Turbulence In The Vuca World: A Path To Learning From The Micro- Environments Of Decision-Makers And Their Leadership Acumen, Bernard L. Simonin, Paul Lambert

Arab Economic and Business Journal

Decision-makers and researchers continue to ponder on how to cope with today’s volatile, uncertain, complex, and ambiguous environments (VUCA). The catch-all expression “it is a VUCA world” has gained popularity while raising some concerns on its applicability. To date, much of the focus has been in association with large-scale events of a negative nature; research has remained mostly conceptual with almost no extensive empirical investigation centered on the fully unpacked VUCA construct. This study examines the interplay between VUCA elements, turbulence, and disruption; it introduces a turbulence diagnostic tool for leadership and explores patterns of variability across types of triggering …

Examining The Influence Of Organisational And Leadership Knowledge On Resilience During Economic Downturns-A Case Study For Sme Success, Dr. Aloma Jayasundera, Dr. Rubhesh Jha

Arab Economic and Business Journal

This study investigates how organisational and leadership knowledge impacts the resilience of Small and Medium Enterprises (SMEs) during economic downturns, focussing on a foreign-owned business processes and Information Consulting (IT) consulting company in Bahrain. This is a mixed-methods approach that integrates qualitative and quantitative data, including thematic analysis and Structural Equation Modelling (PLS-SEM). This study shows that an emphasis on external problems caused the company to disregard important internal challenges. The findings highlight the need for better crisis management and digital strategies to strengthen the organisation from within and create a better workplace culture. This study contributes new insights into …

Relationship Between Change In Unrealized Gains Or Losses Of Afs Securities And Credit Spreads Of U.S. Life Insurance Companies, Kwang Liang Yeo

Dissertations and Theses Collection (Open Access)

This study evaluates the transmission of unrealized fair value accounting losses to credit default risk within the United States life insurance sector during a period of unprecedented monetary tightening. Integrating a pre-specified confirmatory econometric framework with a text-based exploratory analysis of regulatory filings, we examine how changes in Other Comprehensive Income (OCI) and benchmark interest rate dynamics shape market perceptions of insurer default probability. Our findings reveal that credit default swap markets do not price OCI variations contemporaneously; instead, they reflect a structural one-quarter pricing lag that aligns with the regulatory timeline of financial disclosures. Furthermore, the relationship between interest …

Research On The Impact Of Industrial-Financial Cooperation On Corporate R&D Investment, Jiayin Yin

Dissertations and Theses Collection (Open Access)

The national industrial-financial cooperation pilot policy represents a key strategic initiative to implement China's strategy of building a "financial powerhouse" and guide financial resources toward empowering high-quality development in the real economy. In December 2016, four central government departments in China jointly announced the first batch of national industrial-financial cooperation pilot cities. Leveraging this quasi-natural experiment, this study comprehensively evaluates the impact of the pilot policy on corporate R&D investment activities using a sample of Chinese A-share listed companies from 2014 to 2019.

Research findings indicate: (1) The industrial-financial cooperation pilot policy significantly increases enterprises' R&D investment levels. Specifically, compared …

Strategic Economic Evaluation Of Microsoft's Post-Acquisition Gaming Portfolio, Brett Hancock, Daniela Orta Castaneda, Travis Stevens, M. Affan Badar

Symposium Projects

Microsoft Gaming is a gaming and entertainment division of Microsoft. In 2023 Microsoft bought Activision Blizzard, another industry leader. Rapidly changing industry and increased operation costs have created challenges. Sound financial analysis required to maintain company profitability and health. The purpose of this study is to analyze the economic data to recommend potential areas of investment and consolidation.

A Labor Market Unleashed: College Football Labor Substitution In The Transfer Portal Era, Adrian M. Simion, Jeremy M. Losak, Catalina Bush

Sport Management - All Scholarship

College football's labor market has been transformed by litigation-driven regulatory change eliminating long-standing mobility restrictions. Central to this transformation is a new roster construction dilemma — whether to acquire experienced collegiate talent through the transfer portal or invest in traditional high school recruiting. Using a fixed effects panel of 127 Football Bowl Subdivision programs across six recruiting cycles (2019–2024), we examine whether schools substitute transfers for high school recruits. Three findings emerge. First, portal activity is associated with reduced three-star recruiting but no relationship with four-star or five-star prospects, with substitution driven by quantity rather than quality. Second, substitution is …

What Does It Take To Make Housing Affordable?, Sock Yong Phang

Asian Management Insights

Professor Phang Sock Yong’s body of work has shaped conversations around housing affordability both in Singapore and abroad—helping policymakers manage land, supply, finance and market rules as one integrated system.

From Ideas To Impact: Evaluating How Financial Technology Expands Financial Inclusion Across Countries, Shravani Atakari

Posters - 2026

Financial inclusion refers to access and use of financial services (World Bank, 2022). Traditional finance excludes users due to:

• High costs • Geographic distance • Limited credit History . Fintech expands access through digital tools Purpose: Analyze how fintech improves inclusion and what drives adoption

Research Questions How does financial technology reduce barriers to financial inclusion, and what factors influence its adoption among underserved populations? Objectives Identify key barriers to financial inclusion Analyze how fintech reduces these barriers Examine adoption factors (TAM + UTAUT) Propose solutions to improve adoption

An Austrian Approach To Accounting Regulation: How Policy Intervention Distorts The Market For Assurance Services, Kyan Howe

Student Scholarship

This thesis applies the causal-realist method of the Austrian School of Economics to the market for assurance services in the United States. The central argument is that post-crisis accounting regulation has systematically distorted the incentive structures of independent public accounting firms in ways regulators do not predict and cannot fully control. Financial crises, properly understood through Austrian Business Cycle Theory, originate in monetary distortions rather than market failure. Post-crisis regulatory responses nonetheless target the profession rather than the underlying distortion, introducing rules that alter the institutional constraints within which auditors exercise professional judgment.

The thesis develops a judgment-based equation of …

Macroprudential Easing Measures In The Context Of Contractionary Monetary Policy: The Case Of Brazil In 2014, Marcos Antonio Paliari, Marcos Roberto Vasconcelos

Journal of Banking and Financial Economics

This paper evaluates the effects of a macroprudential policy of regulatory easing implemented amidst a contractionary monetary policy in Brazil. The intervention, carried out by the Central Bank in the third quarter of 2014, relaxed reserve requirements on time deposits to stimulate bank credit for vehicle financing. Using a Difference-in-Differences approach with fixed effects by credit modality and month, the analysis is based on monthly disbursement data for consumer loans from 2011 to 2018. Twelve rolling monthly windows are used to capture the dynamic evolution of the policy’s effects. Results based on a synthetic control group indicate statistically significant and …

Does Short-Termism Pay? National Short-Termism, Investment, Innovation, And Equity Returns, Andrew H. Cohen

Theses and Dissertations in Business Administration

We examine whether national short-termism, inferred from corporate language, predicts future real activity, equity returns, risk, and risk-adjusted performance. Using large-scale textual analysis of issuer-linked disclosures and earnings transcripts from the largest firms in twenty major equity markets, we construct country-quarter and annual Short-Termism Scores (STS) capturing the relative emphasis on short- versus long-horizon language.

Higher short-termism predicts lower subsequent gross fixed capital formation, lower research and development intensity, and lower multi-year equity index returns across horizons of up to sixteen quarters. In addition, higher short-termism is associated with greater future market volatility and lower Sharpe ratios, indicating a deterioration …

Budgeting Apps, Financial Literacy, And Financial Control, Max Masabo, Abdullah Mohammad Mahi

Presentations - 2026

Our paper shows the real hidden connections between budgeting app usage and financial wellbeing of U.S Households

Budgeting Apps, Financial Literacy And Financial Distress: Evidence From U.S. Households, Max Ngenzi Masabo

Posters - 2026

• First, it provides the first large-scale, nationally representative evidence on how budgeting app usage relates to household financial distress in the United States. Contrary to the intended purpose of these tools, we find that app users, especially frequent users, experience significantly higher levels of financial strain. • Second, we show that financial literacy is a critical moderating factor. The adverse association between budgeting apps and financial distress is substantially stronger among low-literacy individuals, highlighting financial literacy as an essential safeguard against harmful fintech outcomes. • Third, we identify behavioral mechanisms through which budgeting apps may exacerbate financial difficulties. App …

Can Argentina Overcome The Lithium Natural Resource Curse? A Case Study Into Argentina's Institutional Framework For Lithium Supply Chain Development And Innovation, Colby Greene

Senior Theses

Through the analysis of the natural resource curse, the development of institutional frameworks in societal contexts, the nature of natural resource-based industry value chains, and value creation through institutions and value chains, all in the context of Argentina’s lithium industry, this paper finds that Argentina has failed to implement the necessary institutions and promote proper policy to promote value addition and real economic growth through the conduit of the development of the lithium industry, yet it is not actively a victim of the natural resource curse. In the hierarchical nature of mining value chains, Argentina has permitted their vast lithium …

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 …

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 …

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 …

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 …

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 …

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, …

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 …

Human Resource Flexibility And Its Role In Organizational Ambidexterity: An Analytical Study At The General Company For Electrical And Electronic Industries, Hanaa Nassrullah Khamees Alhamadani

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the role of human resource flexibility in achieving organizational Ambidexterity at the General Company for Electrical and Electronic Industries. This stems from the importance of flexibility as a fundamental factor enabling organizations to adapt quickly to rapid environmental changes and enhance their competitiveness. The research adopted a descriptive-analytical approach, and data were collected from a random sample of (75) employees working in administrative and technical departments related to the study topic. The independent variable was human resource flexibility with its three dimensions (skill flexibility, behavioral flexibility, and human resource practices flexibility), while the dependent variable …

The Role Of Organizational Resilience In Reducing Organizational Collapse: An Analytical Study Of The Opinions Of A Sample Of Workers In The Tal Afar Education Department, Shuab Ahmed Aziz Al-Mawla

Muthanna Journal of Administrative and Economics Sciences

Purpose: This research aims to study the relationship between organizational resilience (capital resilience, strategic resilience, cultural resilience, learning resilience, and relationship resilience) and organizational breakdown (internal factors, external factors, structural factors, human factors, and financial factors) in the Tal Afar Education Department, Nineveh Governorate. Design/Methodology: Based on stratified random sampling, 400 questionnaires were distributed from a population of 650 to employees of the Tal Afar Education Department. The sample was drawn using Sakran’s (2010) formula. A similar questionnaire was also distributed to principals and assistant principals working in affiliated schools. Of these, 191 questionnaires were deemed valid. The …

Human Talent Management And Its Role In Enhancing The Quality Of Educational Service: An Exploratory Study Of The Opinions Of A Sample Of Supervisors In The General Directorate Of Education Of Nineveh, Ibrahim Khalil Ibrahim Mohammed Al-Hayali

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the actual role reflected by human talent management, specifically its dimensions (recruitment, performance management, training and development, talent retention), in enhancing the quality of educational service, which includes (the academic background of the teacher, the curriculum, infrastructure and facilities, quality of recruitment, safety and security, development of students’ skills). The research stems from a real problem whose features are embodied in the following question: What is the actual role reflected by the dimensions of human talent management in enhancing the quality of educational service in the researched directorate? Using the descriptive-analytical approach to diagnose and …

The Role Of Digital Governance In Improving The Quality Of Financial Reporting Under Fair Value Measurement In Accordance With International Financial Reporting Standard (Ifrs 13): An Applied Study On Jordanian Banks Listed On The Amman Stock Exchange., Ashraf Hashim Faris Alabdoon

Muthanna Journal of Administrative and Economics Sciences

This study investigates the role of digital governance in enhancing the quality of financial reporting, while examining the mediating effect of fair value measurement under IFRS 13. The study is based on the hypothesis that digital governance practices have a positive impact on improving financial reporting quality within the fair value measurement framework. The empirical analysis focuses on Jordanian commercial banks listed on the Amman Stock Exchange over the period 2017–2024. Data were collected from published annual financial reports to construct a dataset suitable for statistical analysis and to bridge theoretical concepts with practical applications in the banking sector. The …

Blockchain Technology As A Tool To Enhance Information Security Elements In The Government Organizations Sector: An Exploratory Study In The Nineveh Governorate Traffic Directorate, Saif Khalid Zakaria

Muthanna Journal of Administrative and Economics Sciences

Purpose: The objective of this study is oriented to investigate what are the determinant features of Blockchain Technology (BCT) that contribute in boosting ISE factors in governmental institutions. The research work is grounded on referring to the most popular features of Blockchain (BC) in enhancing the core and supportive (ISE). Research Design/ Methods and approach: The data for this research was based on a crosssectional and correlational survey (95 responses were finally analyzed). The collected data were first analyzed using SPSS v.26 and then through variance based structural equation modeling (SEM; Smart PLS v.4) for assessing validity and …

Work Environment Quality And Its Relationship To Job Satisfaction In The Kirkuk Education Directorate, Ahmed Abd Saleh

Muthanna Journal of Administrative and Economics Sciences

The study aimed to examine the relationship between the quality of the work environment in its dimensions (teamwork, improvement of working conditions, and motivation) and the achievement of job satisfaction among the employees of Kirkuk Directorate of Education, with a focus on the extent to which the elements of the work environment affect the level of satisfaction and organizational commitment. The study population consisted of 970 employees of the directorate, from which a random sample of 100 employees from various departments and job levels was selected as the study sample. The majority of the sample were male, with work experience …

Analyzing The Impact Of Applying Ipsas 42 On Social Benefits In Enhancing Reporting Quality And Promoting Financial Sustainability, Burhan Hussein Khalaf Al-Rawi, Hasan Saleh Yusuf Al-Bajari

Muthanna Journal of Administrative and Economics Sciences

The study aims to explore the impact of applying IPSAS 42 on social benefits in enhancing the efficiency of financial reporting and strengthening the sustainability of financial capabilities within Iraqi government institutions. The study objectives were achieved by examining the nature and objectives of IPSAS 42, assessing the current state of disclosure of social benefits in government financial reports, and measuring the extent to which the social benefits standard contributes to promoting financial sustainability. The study relied on secondary financial data from a set of Iraqi government entities, including current expenditures, capital/investment expenditures, oil revenues, non-oil revenues, fiscal deficit, and …

His Role In Government Investment In Economic Development Services In Iraq, Hatem Jabr Atshan

Muthanna Journal of Administrative and Economics Sciences

This study aims to shed light on the reality of government investment spending in Iraq by analyzing its indicators and estimating the government investment spending index and its impact on economic growth for the period 2004-2024, based on theoretical and applied frameworks. The study concluded that the contribution of investment spending to GDP was determined to be between (5.7%) and (69.6%), with an average rate of (17.75%), indicating government involvement in socio-economic fields. There is no financial approach worldwide that reduces the scope of public spending in favor of investment spending in a way that leads to increased economic growth.

Integrated Reporting And Its Role In Enhancing The Reliability Of Financial Reports: The Mediating Role Of Digital Transformation Technology: A Field Study, Mohammed Jumaah Kareem Sajet Al-Barki, Qasim Mohammed Abdullah, Majid Gazi Hasan, Ali Awadh Atshan

Muthanna Journal of Administrative and Economics Sciences

The primary objective of the research is to demonstrate the impact of Integrated Reporting on enhancing the reliability of financial reports through the adoption of digital transformation technology, and to provide the cognitive foundations regarding Integrated Reporting and the reliability of financial reports. The research focused on the community of commercial companies listed on the Iraq Stock Exchange, with the sample limited to seven (7) companies according to specific criteria, as they are listed on the exchange and possess externally audited financial reports. These companies did not experience any mergers during the research period, which allowed for the completion of …