Vol. 18 No. 1 (2026): International Journal of Economics and Financial Studies

Published: 2026-04-16

Original Article

Economic Instability, Uncertainty, and Oil and Gas Companies’ Investment Behaviour and Risk Management

Naichao Han, A. A. Adambekova, Heru Fahlevi

1-23
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GOVERNANCE QUALITY AND SUSTAINABLE DEVELOPMENT: THE MEDIATING ROLE OF ACCOUNTABILITY IN LOCAL GOVERNMENT PERFORMANCE

Junita Putri Rajana Harahap, Abdillah Arif Nasution, Erlina, Sirojuzilam Hasyim

24-41
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DOES SHADOW ECONOMY WIDENS OR NARROWS THE INCOME INEQUALITY IN MALAYSIA? SOME ROBUST RESULTS

Muzafar Shah Habibullah, Badariah Haji Din, Yogeeswari Subramaniam, Baharom Abdul Hamid, Muhammad Daaniyall Abd Rahman, Adzzahir Ifwad Adzman

42-69
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THE ROLE OF DIGITAL TRANSFORMATION IN FINANCIAL REPORTING QUALITY UNDER THE TRUST SERVICES FRAMEWORK

Murtadha Ibrahem Maki, Amer Dayekh Obaid, Hakeem Hammood Flayyih Al-Fandawi

70-90
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DOES THE EXPORT-LED GROWTH OR IMPORT-LED GROWTH HYPOTHESIS WORK FOR KAZAKHSTAN? A COINTEGRATION AND GRANGER CAUSALITY INVESTIGATION

Salykova Leila, Rakhila Rakhmetova, Urpash Shalbolova, Ainura Maxyutova

91-106
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IMPACT OF MANAGERIAL ABILITY ON FOREIGN INVESTMENT AND THE SAUDI ECONOMY: A CASE OF LISTED COMPANIES IN SAUDI STOCK MARKET

Muhammad Nauman Khan, Mohammad Abdulmohsen Alshaibi

107-133
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MANAGERIAL DECISIONS AND FUND PERFORMANCE: INSIGHTS INTO THE ROLE OF FINANCIAL TECHNOLOGY

Samira Ben Belgacem

134-159
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ECONOMIC GROWTH AND INCOME INEQUALITY IN SUB-SAHARAN AFRICA AND ITS REGIONS: THE ROLE OF PROGRESSIVE PERSONAL INCOME TAX

Tewa Papy Voto, Nicholas Ngepah

160-181
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AN EXAMINATION OF CLIENT BOARD MEMBERS’ PERCEPTIONS REGARDING AUDIT FEE PRICING METHODS: A FIELD STUDY IN IRAQ

Ghazwan Ali Alwan Albadrawi, Amin Hajian Nejad, Hasan Fattahi Nafchi

182-197
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BETWEEN VISION AND PRACTICE: PERSPECTIVES ON GREEN ACCOUNTING ADOPTIONS IN THE MSMES

Samirah Dunakhir, Hariany Idris, Isnawati Osman

198-218
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THE BEHAVIOR OF GERMAN ONLINE PRICES FOR FOOD AND BEVERAGES ON THE AMAZON WEB PAGE IN THE PERIOD 2020-2022 – A CASE STUDY

Petr Wawrosz, Dita Drozdová, Robert Laskowski, Karel Šrédl, Lucie Severová, Roman Svoboda

219-242
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