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 International Journal of Economics and Finance Studies (IJEFS)ISSN:  1309-8055 (Online)Subject:  Humanities, Social Sciences

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Vol 18 ,  No 3 , 2026
Contents

THE IMPACT OF INVESTOR BEHAVIORAL BIASES ON INVESTMENT DECISION-MAKING: THE MODERATING ROLE OF FINANCIAL MANAGEMENT CAPABILITY
Mohammed A. Al Doghan & Mansur Mansurov

CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND DUAL CHANNEL FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN SOUTH AFRICA
Makhathini Lungani Rudolph & Kansilembo Aliamutu

FROM STATIC BUDGETS TO COGNITIVE FORECASTS: HOW AI-SUPPORTED BUDGETARY PLANNING RESHAPES FINANCIAL REPORTING QUALITY IN IRAQI COMMERCIAL BANKS
Hayder Oudah Kadhim & Abdulwahab Razzaq Alwan Al-Yasar & Mohammed Muneam Ali

ENTERPRISE RISK MANAGEMENT AND FINANCIAL PERFORMANCE: MEDIATING ROLE OF STRATEGIC MANAGEMENT CAPABILITY AND MODERATING ROLE OF RISK CULTURE
Mohammed A. Al Doghan & Jamshid Pardaev

BLOCKCHAIN APPLICATIONS AS A TOOL TO REDUCE FINANCIAL CORRUPTION IN BUDGET PREPARATION AND IMPLEMENTATION PROCESSES
Abdulwahab Razzaq Alwan Al-Yasar & Dukhkhani Adil Basheer Dhahir & Hussein Ali Hisab

PORTFOLIO OPTIMIZATION AND HEDGING EFFECTIVENESS OF TRADITIONAL AND ALTERNATIVE ASSETS: EVIDENCE FROM THE IRAQI FINANCIAL MARKET
Zainab Sabah & Kafaa Ali

THE ASSOCIATION BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: A JSE PERSPECTIVE
Nthabiseng Letsoalo & Natasha Robbetze & Ronel Cassim