Finance Commons^™

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

Muthanna Journal of Administrative and Economics Sciences

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

Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi

Muthanna Journal of Administrative and Economics Sciences

This study examines methodological developments in modeling financial market volatility, with a particular focus on Bayesian nonparametric approaches as flexible alternatives to traditional parametric models such as GARCH and stochastic volatility frameworks. While characteristics of financial time series—including fat tails, volatility clustering, asymmetry, and structural breaks—limit the effectiveness of rigid parametric specifications, nonparametric Bayesian tools such as Dirichlet Process Mixtures offer adaptive probabilistic structures that better capture the true behavior of returns.
Using daily data from the ISX Main 60 Index, the empirical analysis shows that although the GARCH(1,1) model achieves a good statistical fit, stable volatility estimates, and accurate …

Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea

Muthanna Journal of Administrative and Economics Sciences

The rapid expansion of social media has fundamentally transformed the ways consumers search for information, interact with brands, and make purchasing decisions. This study provides a structured synthesis of the literature on consumer behavior in the social media ecosystem using a Scoping Review approach aligned with the PRISMA-ScR framework. The review aimed to map the main research streams, identify dominant thematic categories, and clarify the conceptual directions shaping this field. A total of 31 studies published between 2011 and 2025 were included in the final review following a multi-stage screening process involving identification, screening, eligibility assessment, and final inclusion. The …

The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed

Muthanna Journal of Administrative and Economics Sciences

The current research aims to identify and understand integrated reporting reports and to demonstrate their impact in investment decisions of publicly traded companies listed on the Iraq Stock Exchange and their role in enhancing the market value of these companies. To achieve this objective, a questionnaire was distributed to a group of investors in the Iraq Stock Exchange and processed using the SPSS statistical software. The questionnaire was analyzed using several statistical methods (factor analysis, correlation coefficient, and simple linear regression). The research reached several conclusions, the most important of which is that integrated reporting reports are a means of …

Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani

Muthanna Journal of Administrative and Economics Sciences

This analytical study aims to explain the nature of the relationship between Artificial Intelligence (AI) and the enhancement of Financial Inclusion through examining the mediating role of Financial Behavior. The study was conducted on a sample of customers of the Trade Bank of Iraq (TBI) in Al-Muthanna Governorate. A structured questionnaire was designed to measure the main research variables, namely Artificial Intelligence, Financial Behavior, and the level of Financial Inclusion. The research gap stems from the limited ability of previous studies to explain how Artificial Intelligence can contribute to enhancing Financial Inclusion, as most studies have examined this relationship directly …

Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi

Muthanna Journal of Administrative and Economics Sciences

This study examines the extent to which the construction sector contributes to the national economy, specifically through its contribution to gross domestic product (GDP) at constant prices and per capita GDP. as this sector, which constitutes a significant part of the national economy in Iraq, aims to achieve an increase in GDP and per capita GDP and to achieve economic growth through the development of infrastructure in Iraq. Standard methods were used to measure the impact of the construction sector (the independent variable) on per capita real GDP (the dependent variable) during the period from 2000 to 2024, using the …

Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim

Muthanna Journal of Administrative and Economics Sciences

The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …

Fintech Enables Regional Economic Growth And Coordinated Development, Xirong Huang, Jichang Dong, Xiuting Li, Zhi Dong

Bulletin of Chinese Academy of Sciences (Chinese Version)

Based on multi-source big data, this study analyzes the current situation and internal logic of fintech enabling regional economic growth and coordinated development in the new development stage, from the aspects of stimulating R&D, promoting talent dividend process, and amplifying regional spillover effect, in view of the current challenges facing China’s regional coordinated development. Then, it analyzes the challenges and problems in fintech-enabled regional coordinated development, including the significant regional fintech gap, obstacles in the effectiveness of fintech in underdeveloped regions, the lack of fintech talents, and the fintech regulation and information protection system need to be improved. Finally, corresponding …

It Takes Two To Tango. Capital Constraints And Bank Lending In Poland, Marcin Czaplicki

Journal of Banking and Financial Economics

The implementation of post-crisis (Basel III) capital requirements in 2015, followed by the introduction of the banking tax in 2016, marked a turning point for the loan-to-GDP ratio in Poland. Since Q4 2015, this ratio has declined by almost one-third, while the ratio of banks’ assets to GDP has remained relatively stable. However, the composition of bank assets has shifted – from corporate lending toward an increased share of sovereign bonds and retail loans, particularly mortgages.

This article explores the key drivers behind this structural shift. Using a combination of qualitative insights and quantitative analysis – including dynamic panel data …

Entire Volume Journal Of Banking And Financial Economics 2026, 1(25)

Journal of Banking and Financial Economics

Entire Volume Journal of Banking and Financial Economics 2026, 1(25)

New Trends In Banking And Financial Markets. Opening Remarks, Sylwia Frydrych

Journal of Banking and Financial Economics

New Trends in Banking and Financial Markets. Opening Remarks

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

Walden Dissertations and Doctoral Studies

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

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

International Journal of Islamic Economics and Business Sustainability

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

Digital Government Maturity Dan Kapasitas Fiskal Dalam Penyerapan Anggaran Daerah Di Indonesia, Winda Chelsea Meisari, Siti Fatimah

Jurnal Administrasi Bisnis Terapan

This study examines the determinants of budget absorption within Indonesian provincial governments by assessing the impact of digital government maturity and regional fiscal capacity. Digital maturity is operationalized using the Electronic-Based Government System (SPBE) index, while fiscal capacity is proxied by the Natural Logarithm of Local Genuine Revenue (Ln_PAD). Adopting a quantitative approach with a cross-sectional design encompassing 38 provinces in 2024, the data were evaluated through multiple linear regression analysis. The empirical findings demonstrate that neither digital maturity (p-value = 0.966) nor fiscal capacity (p-value = 0.774) exhibits a statistically significant relationship with budget absorption, both partially and simultaneously …

An Introduction To The China Land Sales Data Set: The Universe Of Land-Use-Right Transfers In China 2000-2022, Yilin Hou, Lin Li, Qiang Ren

Center for Policy Research

The China Land Sales Data Set (2000-2022) includes the universe of land-use-right sales in China in the first 23 years of the 21st century, a period of the fastest mass urbanization and intense infrastructure construction in China’s history, that accompanied the rapid growth of China’s economy and household income. For this reason, this data set carries substance in many ways for anyone who needs to understand the occurrences in China of that period. The phrase “land sale” refers to the transfer of land-use right from the state as the sole owner of urban land to any individual, firm or entity …

Employing Derivatives In Exchange-Traded Funds: International Perspective And Polish Evidence, Tomasz Miziołek

Journal of Banking and Financial Economics

The main aims of the paper are to examine the use of derivatives by 13 exchange-traded funds primarily listed on the Warsaw Stock Exchange over 2010–2025, including their magnitude and functions, and to identify patterns in derivative use over the past three decades worldwide. The results reveal that derivative use was common among exchange-traded funds listed on the Warsaw Stock Exchange; however, it was limited to basic applications. Futures (standard, e-mini, and micro e-mini) were used to obtain leveraged or inverse market exposure or as a supplement to equity holdings, total return swaps were used for synthetic replication, and forwards …

Volatility Spillovers Between Stock Prices And Exchange Rates: Insights For Risk Management And Investment Strategies: Evidence From China, India, And Pakistan Using Bekk-Garch Models, Samreen Fatima, Humera Sultana, Muhammad Najamuddin Dr., Saba Naz

The Indonesian Capital Market Review

This study investigates the dynamics of volatility and its spillover effects between the stock markets of China, India, and Pakistan, and their respective exchange rates (USD/CNY, USD/INR, and USD/ PKR). Volatility is modeled using the Symmetric and Asymmetric BEKK-GARCH (1,1) and DCCGARCH (1,1) models, based on daily return series covering the period from January 1, 2019, to January 31, 2025. The empirical results indicate that both the employed models are adequate for capturing the volatility dynamics. The findings reveal that the highest value of portfolio weights and hedging efficiency of KSE-100 Index–USD/PKR provide optimal portfolio allocation and highest hedging performance …

Impact Of Trade And Financial Openness On The Efficiency Of The Nigerian Stock Market, Damian Chidozie Uzoma-Nwosu Dr, Samuel Orekoya Dr, Oluwatosin Adeniyi

The Indonesian Capital Market Review

The study investigates the impact of Financial Openness (FOp) or/and Trade Openness (TOp) on the efficiency of the Nigerian Stock Market (NSM). Applying auto-regressive distributed lag model on stock market data, the result revealed that either in individual models or when in one model, an increase in TOp significantly increased the efficiency of the NSM in both the short and long-run, while the contrary holds for a percentage increase in FOp over 2010-2020. This suggests that TOp rather than FOp, significantly contributed to the efficiency of the NSM. Thus, TOp and FOp have differentiated impacts on stock market efficiency. Policymakers …

Usability Of Bitcoin As Currency In Türkiye: Fourier Shin Approach, İsmail Cem Özkurt, Deniz Özyakışır, Yunus Kutval

The Indonesian Capital Market Review

This paper seeks to assess the feasibility of utilizing Bitcoin as a currency within Türkiye. To achieve this, the research analyzes long-term cointegration relationships between Bitcoin and both the US Dollar and Euro, employing monthly data from November 2017 to February 2025 and utilizing the Fourier Shin cointegration test. The results of the cointegration tests, bolstered by Fourier series analysis, reveal significant long-term cointegration relationships between Bitcoin and both the USD and Euro. The DOLS analysis indicates that a 1% rise in Bitcoin leads to a 14% decrease in the USD price and a 17% increase in the Euro. These …

How To Simplify The Mrel/Tlac Framework In The Eu? A Proposal For A Regulatory Resolution Requirement, Anna Dobrzańska

Journal of Banking and Financial Economics

The current European Union (EU) framework for bank loss-absorbing capacity rests on two parallel requirements: Minimum Requirement for Own Funds and Eligible Liabilities (MREL) and Total Loss-Absorbing Capacity (TLAC). This creates complex and overlapping requirements. Furthermore, the adopted bank-specific approach to MREL calibration results in complexity, variability, and insufficient predictability of requirements. The aim of this article is to provide a new streamlined and simplified approach under the three-tiered Regulatory Resolution Requirement (RRR) which could replace the MREL/TLAC framework in the EU. The main idea behind the proposal is to adjust the requirement taking into account bank size and systemic …