- 121 Determinants of IFRS S2 compliance quality: The mediating role of data capability and the moderating roles of market scrutiny and firm size
- Created on 14 January 2026
- ... organizational and institutional determinants influencing IFRS-S2 compliance quality in Vietnamese enterprises, focusing on sustainability strategic orientation, climate data management capability, and ...
- 122 Job satisfaction and nurses’ intention to stay with their current employer: The mediating role of work engagement
- Created on 14 January 2026
- ... and was also conducted as part of the completed APVV project No. 19-0579, “Personnel management processes set up in hospitals and their impact on the migration of physicians and nurses to work abroad.” ...
- 123 How socially responsible HRM improves job performance: The mediating roles of employee commitment and organizational citizenship behavior
- Created on 13 January 2026
- Type of the article: Research Article Abstract The emphasis on responsible business practices has increased interest in how socially responsible human resource management (SRHRM) shapes employee attitudes ...
- 124 Bao Hoai Chau
- Created on 13 January 2026
- 125 Revenue generation, collection efficiency, and fiscal sustainability: Evidence from a Philippine municipality
- Created on 13 January 2026
- Type of the article: Research Article Abstract Sustainable local revenue generation is fundamental for fiscal sustainability and effective service delivery within decentralized governance systems. This ...
- 126 Ikhtiyor Sharipov
- Created on 08 January 2026
- 127 Rahmawati Azizah
- Created on 07 January 2026
- 128 Shafitranata
- Created on 07 January 2026
- 129 Board characteristics, ownership structure, and their effects on real earnings management: Evidence from Vietnamese listed firms ...
- Created on 06 January 2026
- Type of the article: Research Article Abstract This study investigates the relevance of corporate governance mechanisms and ownership structure in shaping real earnings management behavior in an emerging ...
- 130 The impact of ownership structure on earnings management: Evidence from Moroccan listed firms ...
- Created on 06 January 2026
- Type of the article: Research Article Abstract Earnings management remains a persistent concern in African markets, particularly in environments where ownership structures are concentrated and regulatory ...
- 131 Mohammed Ibrahimi
- Created on 06 January 2026
- 132 Aymane Chemmaa
- Created on 06 January 2026
- 133 Nehila Farveen P.
- Created on 05 January 2026
- 134 The determinants of digital entrepreneurial intention among higher education students: A multi-group analysis
- Created on 05 January 2026
- ... using quota sampling. Students come from exact (e.g., Physics, Chemistry, or Mathematics) and non-exact (e.g., Management, Psychology, or Law) majors, with the majority in the third year of study. The ...
- 135 Impact of liquidity and operational risks on Jordanian banks’ stability: A comparative study of conventional and Islamic banks
- Created on 30 December 2025
- ... cost and liquidity management. In Islamic banks, financial stability improves significantly due to liquidity indicators: higher liabilities-to-deposit ratios and cash-to-asset ratios, highlighting how ...
- 136 Liana Chernobay
- Created on 30 December 2025
- 137 Enhancing organizational effectiveness through knowledge-centric distance learning: The case of military education in Lithuania
- Created on 29 December 2025
- ... Ph.D. degrees and possessing extensive academic and practical experience in e-learning, instructional design, and technology management. The analysis revealed that technological infrastructure, instructional ...
- 138 Aidas Vasilis Vasiliauskas
- Created on 29 December 2025
- 139 Assessing the short-and long-run relationships between fiscal deficit and economic growth in Morocco
- Created on 27 December 2025
- ... short-term shocks. These findings highlight the importance of prudent and sustainable fiscal management to support long-term economic growth in Morocco. ...
- 140 Institutional, technological, and financial drivers of national cyber resilience under armed conflict and post-conflict recovery
- Created on 27 December 2025
- ... interventions should dominate during armed conflict, while governance and risk-management mechanisms should prevail in post-conflict and stable environments. Acknowledgment The authors acknowledge with ...
