Vol. 13 No. 2 (2026)

Articles

• Does ESG performance enhance investment efficiency? A study of Chinese firms with auditing quality as a mediator

  Surayya Jamal, Asma Imran, Kiran Mustafa, Ansar Ali Faraz, Shafiq Ur Rehman

  1-15

  • PDF

• Green budgeting and sustainable development: Fiscal efficiency as a transmission mechanism

  Sugeng Suroso, Chajar Matari Fath Mala, Sapto Jumono

  16-30

  • PDF

• Ownership structure on tax avoidance: Evidence from listed firms in Vietnam

  Thi Thuc Vo, Thi Thu Tran, Duy Suu Nguyen

  31-46

  • PDF

• Dynamic panel threshold analysis of the banking development–economic volatility nexus: A comparative study across income levels

  Manel Mazioud, Omar Talbi, Meriem Sebai

  47-61

  • PDF

• The relationship of employees to work fatigue and crew performance in the shipping industry: The impact of role conflict and workload

  Teddy Andrianto, Djoko Setyadi, Zainal Abidin, Gusti Noorlitaria Achmad, Doddy Adhimursandi

  62-80

  • PDF

• Intellectual capital performance of Bangladeshi banks: A comparative study of conventional and Islamic banks

  Md Nazrul Islam

  81-97

  • PDF

• Determinants of loan defaults in South Asia: Macroeconomic, regulatory, and institutional factors

  Prem Bahadur Budhathoki, Murari Karki, Padam Bahadur Lama

  98-112

  • PDF

• The impact of good manufacturing practices on corporate financial performance: Evidence from pharmaceutical manufacturing firms in Vietnam

  Vu Thi Thu Huong, Do Thi Mai Quyen

  113-129

  • PDF

• Decoding impulse buying in convenience stores: Testing the S–O–R model with deal proneness as a psychological driver in Indonesia

  Agus Suroso, Nurjaman, Niekke Kusuma Wardani, Evi Rinawati Simanjuntak

  130-148

  • PDF

• Do interest rate caps reduce credit? Evidence from micro and small enterprise lending in Peru

  Jose Davila-Garcia, Fernando Serva, Fiorella Valdivia-Razuri, Lucia Pereyra-Vargas, Luis Palian-Landa

  149-159

  • PDF