ANALYSIS OF THE IMPACT OF ESG CRITERIA ON REAL ESTATE INVESTMENT DECISIONS OF INDIVIDUAL INVESTORS IN VIETNAM

Title: ANALYSIS OF THE IMPACT OF ESG CRITERIA ON REAL ESTATE INVESTMENT DECISIONS OF INDIVIDUAL INVESTORS IN VIETNAM Author:Thuy Linh Do Abstract:This study investigates the influence of Environmental, Social, and Governance (ESG) criteria on individual real estate investment decisions in Vietnam. As ESG becomes increasingly important in sustainable development and investment practices, understanding how these … Read more

E-COMMERCE AND CHALLENGE: INSIGHT THE START-UP IMPROVEMENT IN HIGHER EDUCATION KNOWLEDGE

Title: E-COMMERCE AND CHALLENGE: INSIGHT THE START-UP IMPROVEMENT IN HIGHER EDUCATION KNOWLEDGE Authors:Siska Triangga Dewi, Wilhelmus Hary Susilo*and Nana Trisnawati Abstract:Over time, numerous eCommerce platforms have emerged and rapidly evolved, with notable examples including Lazada, Tokopedia, Shopee, Blibli, and Bukalapak. Bukalapak has transcended its role as merely an online shopping platform, positioning itself as a … Read more

TENSORIAL CALCULATION APPLICATION IN ANINSURANCE PROBLEM: AN EXAMPLE OF MULTIDIMENSIONAL CORRELATIONS AND RISK AGGREGATION ANALYSIS

Title: TENSORIAL CALCULATION APPLICATION IN ANINSURANCE PROBLEM: AN EXAMPLE OF MULTIDIMENSIONAL CORRELATIONS AND RISK AGGREGATION ANALYSIS Authors:Evaristo Diz Cruz PhD and Jeffrey T. Query PhD Abstract:Tensor methods are not commonly used for standard insurance pricing or reserve calculations, which often rely on traditional statistical and actuarial techniques. However, they can be highly useful in advanced … Read more

EFFECT OF FIRM ATTRIBUTES ON EARNINGS MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA

Title: EFFECT OF FIRM ATTRIBUTES ON EARNINGS MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA Authors:M.M Naburgi, Ph.D., A.A Musa, Ph.D. and Rafiu Adeshina Yinusa Abstract:This study examines the impact of firm attributes on earnings management among listed insurance companies in Nigeria. Specifically, it investigates the effects of firm growth, liquidity, profitability, and ownership concentration on … Read more

EFFECT OF SELECTED CORPORATE CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA

Title: EFFECT OF SELECTED CORPORATE CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA Authors:M.M Naburgi, Ph.D., A.A Musa, Ph.D. and Rafiu Adeshina Yinusa Abstract:This study examines the impact of firm-specific attributes—firm size, leverage, and profitability—on earnings management among listed insurance companies in Nigeria. Adopting a longitudinal research design, the analysis spans a 10-year … Read more

THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, INTERNAL CONTROL AND REGIONAL FINANCIAL MANAGEMENT ON REGIONAL FINANCIAL PERFORMANCE

Title: THE INFLUENCE OF ACCOUNTABILITY, TRANSPARENCY, INTERNAL CONTROL AND REGIONAL FINANCIAL MANAGEMENT ON REGIONAL FINANCIAL PERFORMANCE Author:Rifky Adina Irawan and Rizal Yaya* Abstract:This research aimed to analyze the influence of accountability, transparency, internal control, and regional financial management on regional financial performance in West Kotawaringin Regency, Indonesia. The data were primary data obtained using questionnaires … Read more

THE AI DATA SYNDROME!

Title: THE AI DATA SYNDROME! Author:Prod dr m s s el namaki Abstract:Data lies at the heart of our artificial intelligence revolution. Massive volumes of data hold the key to the analytical processes that induce artificial intelligence outcomes. Data is drawn from a wide variety of sources. Yet data are neither homogeneous, generic nor mailable! … Read more