Vol. 47 No. 133 (2024) January-April 2024 Delving into the Corporate Governance Labyrinth: Exploring the Impact of Mechanisms on Earnings Management Practices in Saudi Arabian Companies Mohanad Mohammed Sufyan Ghaleb ,Abdurrahaman Adamu Department of Management, College of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia. ... Read More The Impact of Corporate Governance Attributes on Achievement of SDGs in Indonesian Private Limited Companies: Mediating Role of Foreign Ownership Ikbar Pratama ,Hasrita Lubis ,Mohd Idris Dalimunth Universitas Medan Area, Medan, Sumatera Utara, Indonesia,Universitas Islam Sumatera Utara, Medan, Su... Read More Does Digital Asset Usage Affect Gambling Intentions? Christy Dwita Mariana ,Mochammad Fahlevi Faculty of Economics and Business, Universitas Indonesia, Depok 16424, Indonesia,Management Departme... Read More Examining the Accuracy of Management Earnings Forecasts of Initial Public Offerings: Does Family Governance Matter? Mohammed Abdullah Ammer Department of Finance, School of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia.... Read More Impact of Social Responsibility Disclosure between Implementation of Environmental Accounting, Green HRM, Energy Efficiency, and Sustainable Development: A Study of Vietnam Luong Duc Thuan ,Mai Thi Hoang Minh ,Pham Quang Hu School of Accounting, University of Economics Ho Chi Minh City (UEH),School of Accounting, Universit... Read More The Role of Covid-19 Pandemic on the Banking Sector Performance in China: Moderating Role of Institutional Support Hadir H Shubbar ,Aqeel Jebur Ali ,Rakhmonov Abubak College of Administration and Economics-Department of Banking and Finance-University of Al-Qadisiya,... Read More Exploring Financial Behaviours in Islamic Banking: The Role of Literacy and Self-Efficacy Among Jakarta's Bank Customers Indra Siswanti ,Mochammad Fahlevi ,Embun Prowanta Faculty of Economics and Business, Universitas Mercu Buana Jakarta, Indonesia,Management Department,... Read More Enhancing the Competitiveness of Vietnamese SMEs in the Context of International Integration: Moderating Role of Financial Support Diu Thi Phuong Tran ,Huong Thi Mai Dang ,Thuy Thu Academy of Finance, Hanoi, Vietnam,Hanoi Metropolitan University, Hanoi, Vietnam,Academy of Finance,... Read More Audit Quality and Firm Specific Characteristics impact on Saudi Arabia manufacturing Firms values: Mediating Role of Earning Management Mohammed Abdullah Ammer ,Abdurrahaman Adamu Pantam Department of Finance, School of Business, King Faisal University, Al-Ahsa 31982, Saudi Arabia. ,Dep... Read More Integrating Telemedicine, Health Informatics, and Smart City with Saudi Arabia’s Vision 2030: Advancing Sdgs 3 and 11 Ahmad Subhi Salem Mufleh ,Shadi Majed Alshraah ,Na Prince Sattam bin Abdulaziz University, Preparatory Year Deanship, Basic Science Department, 151 Al-... Read More A Review of Network Financial Recovery and Its Regulatory Applications in Financial Systematic Risk Regulations Kim Hieu Bui ,Quynh Pham Thi Thai ,Van Phuoc Nguye Faculty of Laws, Ho Chi Minh City University of Foreign Languages and Information Technology, 828 Su... Read More The Adoption of Knowledge Economy Pillars in the Kingdom of Bahrain`s Banking Sector Omer Hag Hamid ,Mohamed Alkashami ,Siddiq Balal Ib Arab Open University, Bahrain,Arab Open University, Bahrain,Arab Open University, Bahrain... Read More Impacts of Internal and External Macroeconomic Factors on Firm Stock Price in An Expansion Econometric Model — A Case in Vietnam Textiles Industry Huong Thi Mai Le ,Hung Van Tran HCMC University of Technology and Education, Ho Chi Minh City, Vietnam. ,University of Finance – M... Read More Unveiling the Nexus: Energy Innovation, Fintech, Environmental Taxes, and Natural Resources Abdurrahaman Adamu Pantamee ,Sami E. Alajlani ,Mus Department of Accounting, College of Economics, Management, and Information Systems, University of N... Read More Using the ARDL Approach, Measure the Impact of Global Oil Price Fluctuations on Foreign Reserves Alaa Majed Jwair ,Faten Zoghlami ,Suhaib Mohammed Institut des Hautes Études Commerciales de Sousse (IHEC).,Professor in Finance, Manouba University.... Read More The Impact of Adopting BOT on Rationalizing Investment Budget Expenditures in Light of the Legislative Challenges to Its Implementation: An Analytical Study At Tikrit University Zeyad Mshhain Abdullah PhD Candidate at Institute of Higher Commercial Studies in Sousse, University of Sousse, Tunisia.... Read More Bank Functional Diversification and Stock Market Response: Empirical Evidence from GCC Stock Market Ahmed Fareed Naji ,Adel Boughrara PhD Candidate at Institute of Higher Commercial Studies in Sousse, University of Sousse, Department ... Read More The Role of Technical Reserves and Investments in Income Smoothing Operations: Empirical Evidence in Insurance Companies Operating in the Gulf Cooperation Council Countries Alaulddin Abdul Wahab Hassoon Al-Sabti ,Suhail Abd Assistant Professor, Accounting Department, Shatt Al-Arab University College, Basrah, Iraq.,Professo... Read More Silver and Copper Coins Used in Jerusalem: A Study Through the Records of the Sharia Court in Jerusalem from 1111–1163 AH/1700–1750 AD Asma Jadallah Khasawneh Jadara University, Irbid, Jordan, College of Arts and Languages/Department of History... Read More Ready to submit? Start a new manuscript submission or continue a submission in progress Go to submission site