Volume 5 Issue 2

Title: ENHANCING RESEARCH SKILLS OF SENIOR HIGH SCHOOL STUDENTS IN ALBAY PROVINCE: BASIS FOR AN INTERVENTION PLAN Author:Ma.Teresa B.Ballester Abstract:Republic Act No. 10533, otherwise known as the Enhanced Basic Education Act of 2013 states, “the additional two years of Senior High School aims to broaden the goal of high school education for college preparation” Basic … Read more

Title: THE IMPACT OF TIKTOK ON STUDENTS’ ACEDEMIC PERFORMANCE IN HANOI, VIETNAM: A STUDY ON SOCIAL MEDIA INFLUENCE Author:Quyen Vo Hanh Abstract:This study examines the impact of TikTok on university students’ academic performance in Hanoi, focusing on the roles of Perceived Usefulness (PU), Perceived Ease of Use (PE), and Content Richness (CR). Using a quantitative … Read more

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

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

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

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

Title: THE DETERMINING FACTORS FOR THE SUCCESS OF START-UP’S IN THE DIGITAL ERA: A SWOT ANALYSIS OF THE BUSINESS ECOSYSTEM Authors:Masruri, Dewi Hutami Ningtyas, Wilhelmus Hary Susilo* and Nana Trisnawati Abstract:The critical components that contribute to the success of start-up’s in the digital landscape are explored through a SWOT analysis of strangeness and the opportunity … Read more

Title: THE IMPACT OF EARNINGS MANAGEMENT ON STOCK RETURNS OF REAL ESTATE COMPANIES LISTED ON THE VIETNAMESE STOCK MARKET Authors:Thi Thu Hang Nguyen, Hong NganNguyen, Hien ThaoBui, Ha MinhTran and Thuy LinhMai Abstract:The objective of this study is to examine the impact of earnings management on the stock return rate of real estate companies listed … Read more