Vol 15 ,  No 1 , 2023
Contents

INVENTORY TURNOVER, ACCOUNTS RECEIVABLE TURNOVER, AND MANUFACTURING PROFITABILITY: AN EMPIRICAL STUDY
Ruaa Binsaddig, Anis Ali, Talal Al-Alkawi, Basel J. A. Ali

FOREIGN DIRECT INVESTMENT (FDI) ROLE ON THE ECONOMIC GROWTH IN THE UNITED ARAB EMIRATES
Abdullah Abdelkrim Hassan

THE IMPACT OF EARNING MANAGEMENT, LIQUIDITY, AND EFFICIENCY ON THE COST OF EQUITY OF TOP TEN ORGANIZATIONS IN THE IRAQI STOCK EXCHANGE
Ghazwan Ayad Khalid Al-shiblawi, Ali Hilal Union, Maher Naji Ali, Karrar Saleem Hameedi

THE EFFECTS OF INFORMATION TECHNOLOGY ADOPTION ON THE FINANCIAL REPORTING: MODERATING ROLE OF AUDIT RISK
Ali Hussein Hadi, Maher Naji Ali, Ghazwan Ayad Khalid Al-shiblawi, Hakeem Hammood Flayyih, Hassnain Raghib Talab

THE EFFECTS OF NEGATIVE AUDIT AND AUDIT ENVIRONMENT ON THE INTERNAL AUDITOR PERFORMANCE: MEDIATING ROLE OF AUDITING PROCESS INDEPENDENCE
Sallama Ibrahim Ali, Bushra Fadhil Khudhair Al-taie, Hakeem Hammood Flayyih

THE ROLE OF EXPORTS, DEVELOPMENT, IMPORTS, AND TRADE OPENNESS ON THE ECONOMIC GROWTH IN IRAQ: ASSESSMENT USING THE ARDL COINTEGRATION METHOD
Adil Majeed Idan

FINANCIAL RESTATEMENT AND EQUITY VALUE: MODERATING ROLE OF OWNERSHIP DIVERSITY
Chin Sok Fun, Nor Shaipah Abdul Wahab, Tye Wei Ling, Premagowrie Sivanandan, Rosimah Ahmad

HAS COVID-19 INTENSIFIED VISITING BEHAVIORS OF ONLYFANS AND ITS ALTERNATIVES?: AN EMPIRICAL ANALYSIS
Chatpong Tangmanee, Warakorn Likitanupak

DETERMINANTS OF PUBLIC DEBT IN SOUTH AFRICA: A REGIME-SWITCHING APPROACH
Nyiko Worship Hlongwane, Olebogeng David Daw

EXPLORING THE POTENTIAL OF ISLAMIC FINANCIAL INSTRUMENTS IN ADDRESSING ECONOMIC CHALLENGES: THE ROLE OF FINANCIAL INCLUSION AND INSTITUTIONAL QUALITY
Asnaini, Fatimah, Desi Isnaini, Yunida Een Fryanti

COMPETITION IN THE NON-LIFE INSURANCE INDUSTRY
Julius Mukarati, Leward Jeke, Sanderson Abel

DO INSTITUTIONAL OWNERSHIP AND COMPANY VALUE PREDICT FINANCIAL STATEMENT INTEGRITY?
Saribulan Tambunan & Akbar Siregar & Muslim Wijaya & Ikbar Pratama

NEW METHOD OF SHARIA PAYMENT PLATFORM SWOT ANALYSIS FROM INDONESIA BANKING SECTOR: FINANCIAL INDICATORS IMPACT ON FINANCIAL PERFORMANCE OF ISLAMIC BANKS
Siti Mujiatun, Hanifa Yasin, Khalik Pratama, Muhammad Fahmi, Jufrizen

THE PERSPI CACITY OF INVESTORS TOWARDS THE COMMITMENT OF STOCK MARKET BROKERAGE FIRMS
Vimala Venugopal Muthuswamy, S. Akilandeeswari

PHYSICAL, HUMAN, AND SOCIAL CAPITAL AND ECONOMIC GROWTH AFFECTING THE ADOPTION OF NEW TECHNOLOGY BY PADDY-RICE FARMERS IN THE VIETNAMESE
Ho Dinh Phi, Phuoc Huu Vo, Van Tien Cao, Thanh Quang Ngo, Lai Thi Cam Phan

FINTECH CREDIT PLATFORMS’ PERCEIVED RISK FACETS AND FACTORS: A SYSTEMATIC LITERATURE REVIEW
Dawood H. M, Liew Chee Yoong, Marcia Edna Santhana Rajan

CREDIT RISK AND BANK PROFITABILITY IN ZIMBABWE: AN ARDL APPROACH
Sanderson Abel, Julius Mukarati, Leward Jeke, Pierre Le Roux

THE IMPACT OF OWNERSHIP STRUCTURES ON THE QUALITY OF SUSTAINABILITY REPORTS FOR IRAQI COMMERCIAL BANKS
Nedhal Aziz Mahdi, Khadija Jomaa Muter, Majid Hameed Nawaf Sakhry

A SYSTEMATIC REVIEW OF SUSTAINABLE INVESTMENT APPROACHES
Charney S. Akala & Taryn Neuhaus & Indrani O’Leary-Govender

FINANCIAL AND NON-FINANCIAL PERFORMANCE EVALUATION – AN INTER-FIRM COMPARISON
VimalaVenugopal Muthuswamy

THE ROLE OF PSYCHOLOGICAL FACTORS AND SITUATIONAL FACTORS ON THE FINANCIAL PLANNING BEHAVIOR OF PRIVATE SECTOR EMPLOYEES IN THAILAND
Naksit Sakdapat

FAMA AND FRENCH FIVE-FACTOR ASSET PRICING MODEL: EVIDENCE FROM MOROCCAN STOCK MARKET
Lahboub Karima, Benali Mimoun, Abdelhamid El bouhadi

HUMAN RESOURCE ECONOMICS: IMPACT OF SOCIAL AND ECONOMIC FACTORS ON EMPLOYER-EMPLOYEE RELATIONSHIP
Mohammed A. Al Doghan & Ahmad Zakariya

CORPORATE SOCIAL RESPONSIBILITY IN CHINA: AN EMPIRICAL STUDY ON THE FINANCIAL PERFORMANCE
Tianyu Li & Gholamreza Zandi & Zulkifli Saidun

THE MEDIATING EFFECT OF FINANCIAL EFFICACY ON FINANCIAL KNOWLEDGE AND BEHAVIOUR AMONG SOUTH AFRICAN CONSUMERS
Xolile Antoni & Kaelo Maswena

GOOD CORPORATE GOVERNANCE RELATION TO TOBIN’S Q: STUDY ON THE PROPERTY AND REAL ESTATE SUB SECTOR ON THE INDONESIAN STOCK EXCHANGE
Dudi Rudianto