|
|
Go
Jun 30, 2026Open Access
This study examines how China’s carbon intensity reduction policies and emissions trading participation have affected firm-level outcomes in the steel industry from 2010 through 2024. We compile an unbalanced panel of 120 major Chinese steel firms with data on environmental metrics (CO 2 emissions per tonne of steel) and financial performance indicators, profitability, leverage, and investment. Employing a difference-in-differences (DID) framework that separately identifies two distinc...
Jan 14, 2026Open Access
This paper explores effective methods for predicting gold prices, proposing three modeling strategies: a standalone Long Short-Term Memory (LSTM) network, a Convolutional Self-Attention (CSA) Network, and a combination model of both. Through empirical analysis, we systematically compare the performance of these three models in gold price forecasting, with a focus on evaluating their predictive accuracy. The experimental results indicate that the LSTM-Attention combination model significantly out...
Jan 06, 2026Open Access
This study utilizes an ordered probit model to analyze the determinants of sovereign credit ratings for East African countries from 2010 to 2022, based on ratings from major agencies. The findings reveal that the impact of various macroeconomic factors—such as GDP growth, GDP per capita, external debt, current account balance, inflation, and unemployment—differs according to the income level of each country. In high-income countries, GDP and the rule of law are the most significant determinants,...
Aug 07, 2025Open Access
A reliable public sector accounting system is essential for proper dissemination of accounting information to all manner of users to aid in decision making and accountability. Public Sector Accounting has evolved from the provision of information for decision making and accountability but has become a beacon for ensuring transparency, effective and efficient management and sustainability. This study employed PRISMA framework for the systematic literature review. There is theoretical relationship...
Jun 13, 2025Open Access
This study examines the impact of Environmental, Social, and Governance (ESG) factors on sovereign credit ratings in Sub-Saharan African countries using LASSO and Random Forest models. Sovereign credit ratings, issued by major rating agencies, play a crucial role in determining a country’s borrowing costs and investment attractiveness. Traditionally, these ratings have been influenced by macroeconomic factors; however, recent trends suggest that ESG considerations are becoming increasingly relev...
May 30, 2025Open Access
This paper explores the complex dynamics influencing the appreciation of parallel market rates in African nations amidst tight liquidity conditions. The research identifies key economic factors such as the scarcity of foreign currency, inflationary pressures, interest rate differentials, and speculation, which drive individuals and businesses toward parallel markets. Additionally, social dimensions, including public perception, increased informal transactions, and the role of remittances—are fou...
May 29, 2025Open Access
Corporate governance has become one of the most important topics in the business world. It has gained wide acceptance due to its critical role in enhancing firm performance and competitiveness. Many corporate governance theories have emerged and proposed different governance mechanisms to reduce agency problems and enhance firm performance. Understanding different theoretical frameworks of corporate governance can help align the interests of corporate stakeholders and mitigate potential conflict...
Apr 29, 2025Open Access
The study explored the implication of an upgraded taxpayer portal on tax compliance among business entrepreneurs in Tanzania. A technological acceptance model (TAM) was used to guide the study, and awareness, acceptability, and usefulness were the variables that predicted tax compliance. The study involved taxpayers with high tax liabilities in the Dar-es-Salaam and Coast regions. The regions were chosen because Dar-es-Salaam has many business entrepreneurs and contributes significantly to tax c...
Feb 14, 2025Open Access
The potential impact of capital structure on firm performance has gained considerable interest from many researchers and practitioners in the corporate finance field. The interest in capital structure decision stems from its critical impact on firm performance and shareholder wealth. The aim of this study is to examine the impact of capital structure on firm performance in Egypt. For this purpose, this study uses a sample of 40 companies listed on the Egyptian stock exchange during the period fr...
Dec 26, 2024Open Access
The study examined the effectiveness of financial linkages on SMEs’ access to debt finance. The study was motivated by the importance of SMEs in economic development and employment creation in the country; therefore, access to debt finance from formal financial institutions is vital for SMEs to play their roles effectively. Information asymmetry theory was used to guide the study. Data for the study were collected from the SMEs served by Private Agriculture Sector Support (PASS). The organizatio...
Go
|
|
|
