Vol 17 ,  No. 2 ,2025
Contents

DETERMINANTS OF NON-COMPLIANCE WITH CONTROL ACTIVITIES IN SOUTH AFRICAN GOVERNMENT DEPARTMENTS
Awonke Geqeza

THE IMPACT OF INTERNATIONAL TOURISM INCOME ON FOREIGN EXCHANGE RESERVES IN DEVELOPING COUNTRIES: AN EMPIRICAL ANALYSIS BASED ON PANEL DATA
Yijun Li Norimah Rambeli Fauziah Che Leh Jiangxia Zhang

THE INFLUENCE OF TAXES ON THE INVESTMENT EFFICIENCY IN THE IRAQ STOCK EXCHANGE CONSIDERING THE COMPANY'S CHARACTERISTICS
Ali Abduladheem Baqer

TAIL RISK HEDGING WITH CRYPTOCURRENCIES: A COPULA-GARCH APPROACH FOR GLOBAL SECTORAL EQUITIES
Xiaonan Hu Ruzita Abdul-Rahim Abdul Hafizh Mohd Azam Jikui Li

ESG DISCLOSURE AND EXECUTIVE PAY IN THAILAND: INCENTIVISING SUSTAINABLE PERFORMANCE IN EMERGING MARKETS
Kulwadee Lim-u-sanno Manop Saengchamnong Banpot Wiroonratch

ESG PERFORMANCE AND FINANCIAL OUTCOMES IN CHINESE SMES: A SYSTEMATIC REVIEW OF REGIONAL AND INDUSTRIAL DISPARITIES
Xiangwei Liu Zulnaidi Yaacob

GOVERNMENT SPENDING BETWEEN BUDGET CONTROL AND ACHIEVING SUSTAINABLE DEVELOPMENT GOALS
Fahad Mghemish Huzayran Adnan Hadi Jaas Namareq Qassem Husain

THE IMPACT OF FINANCIAL TECHNOLOGY (FINTECH) ON ENHANCING FINANCIAL PERFORMANCE: AN APPLIED STUDY IN THE NATIONAL INSURANCE COMPANY
Noor Ali Salman

INTERNAL AUDIT QUALITY AND CORPORATE GOVERNANCE IN FRAGILE ECONOMIES: EVIDENCE FROM IRAQ
Hussein Mahdi Makttoof Alireza Rahrovi Dastjerdi Amin Rostami

SUSTAINABLE DEVELOPMENT GOALS: EMPLOYMENT, INDUSTRIALIZATION AND SMES, AND ECONOMIC GROWTH IN ARABIA
Anis Ali Firoz Husain Salim Mohammed Bafaqeer Ibrahim Alnour Ibrahim Abdulmajeed

IRAQ-CHINA TRADE EXCHANGE AND ITS IMPACT ON IRAQ'S TRADE BALANCE AND ECONOMIC GROWTH: AN ECONOMETRIC ANALYSIS USING THE ARIMA METHOD
Abdulmahdi Raheem Hamza Ahmed Hasan Shakir Riyadh Malik Mohsin

DIGITAL FINANCIAL INCLUSION AND REGIONAL INNOVATION EFFICIENCY: ANALYSIS OF CHINESE PROVINCIAL DATA
Xueyao Li Wei Theng Lau Siong Hook Law

DEVELOPING A HAPPINESS INDEX FOR HIGHER EDUCATION: A MULTI-STAGE APPROACH AT SAIGON UNIVERSITY USING DELPHI, PILOT TESTING, PLS-SEM, AND ANN
Nguyen Thi Tuyet Nga Nguyen Thi Thanh Tam Tran Ngoc Tu

ASSESSING THE LOW-CARBON ECONOMY AND ITS IMPACT ON THE ENERGY CONSUMPTION: THE CASE OF CHINA
Yanjun Shi Law Chee Hong

DIGITAL FINANCIAL INCLUSION AND REGIONAL INNOVATION EFFICIENCY: ANALYSIS OF CHINESE PROVINCIAL DATA
Xueyao Li Wei Theng Lau Siong Hook Law

DOES ESG IMPACT BANKS’ PROFITABILITY AND COST OF CAPITAL? EVIDENCE FROM THE MIDDLE EAST
Sanemkhan Abdullaeva Muhammad Umar Islam Mudeer Ahmed Khattak Rustam Abduraupov

ANALYSING WHETHER ISSUING GREEN BONDS IMPROVES STOCK PRICES AND CORPORATE FINANCIAL EFFICIENCY TO ACHIEVE SUSTAINABLE RETURNS
Noor Sabah Hameed Al-Dahaan Hussein Hadi Abdulameer Ahmed Abed Mahmood Hayder Yonus kadhim

RISK INTELLIGENCE IN ACTION: HOW RISK MANAGEMENT SHAPES FIRM VALUE IN THAILAND’S EMERGING MARKETS?
Kulwadee Lim-u-sanno Dechawat Kongkanoi Manop Saengchamnong Banpot Wiroonratch

STRUCTURAL DISPARITIES BETWEEN ECONOMICS EDUCATION OUTPUT AND LABOUR MARKET DEMAND: EVIDENCE FROM LONGITUDINAL DATA ON BUSINESS GRADUATES
Fengyuan Guo Muhammad Hussin Mohamad Zuber Abd Majid

A DEEP LEARNING-BASED COMPARATIVE ANALYSIS OF ESG STRATEGIES IN CHINA AND SOUTH KOREA UNDER IFRS COMPLIANCE
Ximeng Zhang Yong-Sik Hwang

THE IMPACT OF TURKISH MILITARY TECHNOLOGICAL ADVANCEMENT ON PRODUCTION AND PRODUCTIVITY GROWTH (2000–2024)
Ali Mahdi Abbas Al-Bairmani Ammar Majeed Kadhim Ahmed Ayad Ibrahim