Vol. 1 No. 1 (2023)
This issue presents scholarly contributions in financial management, capital markets, corporate governance, macroeconomic development, and emerging technologies within industrial and financial systems. The published studies propose a conceptual model of determinants influencing stock portfolio profitability and analyze the role of smart technology investment in enhancing the value and profitability of financial institutions.
The issue further examines the relationship between earnings autocorrelation and audit revisions, as well as the linkage between debt maturity structure and earnings management strategies. Strategic agility in strengthening the relationship between customer knowledge management and new product development, along with key determinants of international trade performance in advanced industrial economies, are also critically assessed.
Additional contributions explore the interrelationship between economic development, energy consumption, and environmental sustainability; policy pathways for overcoming post-pandemic economic recession; the role of corporate and governmental governance quality in tax avoidance behavior; and the impact of emerging technologies on detecting and reducing insurance fraud.
All contributions have undergone a rigorous peer-review process and aim to provide analytical, data-driven, and forward-looking insights to enhance financial efficiency, economic transparency, and macro-level policy effectiveness.
