Vol. 22 No. 2 (2025)

Articles

• Comparative Analysis of Business Valuation Methods: A Practical Examination Using Discounted Cash-Flow and Economic Value-Added Approaches

  Andreas Hadjixenophontos, Christos Christodoulou-Volos, Julien Friedrich Kurz

  1-14

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• Foreign Exchange Management Regime and Stock Market Capitalisation in Nigeria

  Ogbebor, Peter Ifeanyi, Akande, Folorunso Ilesami, Oliyide, Roseline Oluyomi

  15-25

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• The Role of Education in Driving Economic Growth in Lebanon

  Hussein Zabad, Hanadi Taher

  26-35

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• Cultural Influences on the Quality of Anti-Corruption Disclosure in the Banking Sector

  Rasha Fouad Bou Hamdan

  36-52

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• Auditors’ Intentions to Use Blockchain Technology: Do Trust in Technology, UTAUT Factors, and Age Matter?

  Amir Hasan Hamadeh, Rasha Mohammad Nouraldeen, Rasha Mohamad Mahboub

  53-66

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• Can Green Accounting Finance Promote Energy Resilience: Fresh Insights from New Estimation

  Nguyen Thanh Trung

  67-82

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• Geographical Insights into the Reward-Based Crowdfunding Market of the European Union

  Frederik C. Fellenberg, Jonas Hurm, Christian Möbius

  83-104

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• Food Security in Africa: Challenges of Climate Change and Energy Opportunities

  Khalid Alfidi, Abdelkader El Moutaoukil

  105-115

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• The Impact of Cybersecurity Assurance on the Quality of Internal Audit at The Financial Technology Companies in Jordan: The Moderating Role of COBIT 2019

  Hisham Mohammed Ahmad, Al-Shayeb Al-Shayeb

  116-132

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• Ensuring Compliance: Data Privacy Audits Under Global Privacy Regulations

  Emad Fallatah

  133-144

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• Modeling the Determinants of Entrepreneurial Success and Failure in Newly Created Moroccan SMEs: A Machine Learning Approach

  Nour-Eddin Amghar, Nour-Eddin Amghar, Aicha Mrhari, Dina Ait Lahcen

  145-173

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• Evaluating the Business Performance of the Big4 Banks in Vietnam in the Context of Digital Transformation

  Lan Nguyen-Thi-Huong

  174-182

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• Does Maintaining Liquidity Improve the Performance of Small Businesses

  Sibusiso Dermot Gumede, Oliver Takawira

  183-192

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• The Impact of Digital Transformation in Reducing the Expectations Gap in External Auditing in Jordanian Public Shareholding Industrial Companies

  Hiyam Moh’d Abdallah Yousef

  193-203

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• Determinants of Board Size and Diversity: A Study of Financial Institutions in South Africa

  Floyd Khoza

  204-215

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• Measuring Funding Liquidity and its Determinants within US Banks: An Empirical Investigation in Light of Subprime and Covid-19 Crises

  Hamza Mouna, Boujelbene Younes

  216-228

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• Understanding Financial Literacy and Retirement Preparedness: Examining the Mediating Effect of Staff Retirement Attitude in Ugandan Public Universities

  Ajok Sarah Keryne, Kasozi Jason

  229-243

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• AI-Driven Strategy: Aligning Business with Human Behavior and Consumption Pattern

  Nataliia Zaviziena, Lilya Shienko

  244-257

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