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Showing 20 of 76 academic articles

Firms’ Characteristics and Debt Maturity Structure of Listed Oil and Gas Firms in Nigeria

Biliqees Ayoola ABDULMUMIN, Hafsat Olatanwa AFOLABI, Bashirat Oluwafunke OLOYIN-ABDULHAKEEM, Samuel Oluwapelumi OLOFINLADE et al. • Revista Científica Profundidad Construyendo Futuro (2025)

The objective of our paper is to examine the nexus between firms' characteristics and debt maturity structure in Nigeria. The financial statements of all oil and gas listed firms in Nigeria between 2012 and 2023 provided the secondary data ...

DOAJ Open Access (DOAJ) DOI: 10.22463/24221783.5154

The impact of environment, social, and governance factors on employee commitment of commercial banks in Vietnam: The mediation effect of employee motivation

Trang Thi Thu Nguyen, Anh Vu Phuong Nguyen, Uyen Thu Nguyen, Khang Manh Truong et al. • Banks and Bank Systems (2025)

Type of the article: Research Article AbstractEnvironmental, Social, and Governance (ESG) issues today have a profound impact on various aspects of businesses. This research paper explores the relationship between each ESG dimension, inclu...

DOAJ Open Access (DOAJ) DOI: 10.21511/bbs.20(4).2025.14

Optimized Manufacture of Lyophilized Dermal Fibroblasts for Next-Generation Off-the-Shelf Progenitor Biological Bandages in Topical Post-Burn Regenerative Medicine

Alexis Laurent, Corinne Scaletta, Philippe Abdel-Sayed, Murielle Michetti et al. • Biomedicines (2021)

Cultured fibroblast progenitor cells (FPC) have been studied in Swiss translational regenerative medicine for over two decades, wherein clinical experience was gathered for safely managing burns and refractory cutaneous ulcers. Inherent FPC...

DOAJ Open Access (DOAJ) DOI: 10.3390/biomedicines9081072

EFFECT OF THE BANK OF RISK CAPITAL ADEQUACY RATIO (CAR) ON FOREIGN EXCHANGE NATIONAL PRIVATE BANKS

Debby Cynthia Ananda Sari, Herizon Herizon • Journal of Business & Banking (2016)

The purpose of the research is to determine LDR, IPR, NPL, APB, IRR, PDN, BOPO and FBIR simultaneously and partially have significant influence toward Capital Adequacy Ratio (CAR). Population were the On Foreign Exchange National Private Ba...

DOAJ Open Access (DOAJ) DOI: 10.14414/jbb.v6i1.889

The Effect of Capital Intensity, Audit Quality, Thin Capitalization, and Gender Diversity on Tax Aggressiveness

Yoga Adi Pratama, Muhammad Abdul Aris • Indonesian Interdisciplinary Journal of Sharia Economics (2024)

This study aims to analyze the effects of capital intensity, audit quality, thin capitalization, and gender diversity on tax aggressiveness in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Th...

DOAJ Open Access (DOAJ) DOI: 10.31538/iijse.v8i1.6010

Green Banking Disclosure and Financial Trade-Offs: Evidence from Indonesia’s Banking Sector

Nafis Dwi Kartiko, Amrie Firmansyah • Buletin Ekonomi Moneter dan Perbankan (2026)

This study explores the relationship between green banking disclosure, firm performance, and firm value, with firm size and age as moderating variables. The study analyzed 578 observations from 43 banking companies in Indonesia. The finding...

DOAJ Open Access (DOAJ) DOI: 10.59091/2460-9196.2145

Tatsuno architectural style in Manchuria

Дмитрий Целуйко, Татьяна Смольянинова • Проект Байкал (2023)

The main goal of the article is to study the transformation of the style of banking and consular institutions in Manchuria in comparison with its Japanese counterparts. The first part of the work provides an introduction and indicates the r...

DOAJ Open Access (DOAJ) DOI: 10.51461/issn.2309-3072/77.2192

Measuring bank efficiency: DEA application

Jelena Titko, Jelena Stankevičienė, Nataļja Lāce • Technological and Economic Development of Economy (2014)

The paper aims to improve the methodology of measuring efficiency of Latvian banks. Efficiency scores were calculated with application of non-parametric frontier technique Data Envelopment Analysis (DEA). Input-oriented DEA model under Vari...

DOAJ Open Access (DOAJ) DOI: 10.3846/20294913.2014.984255

THE IMPACT OF ADVANCED MANAGEMENT ACCOUNTING METHODS ON THE QUALITY OF FINANCIAL REPORTING: THE CASE OF THE JORDANIAN BANKING SYSTEM

FILALI, Tarek • Journal of Social Sciences (2023)

This study aims to investigate the degree of application of advanced management accounting methods within Jordanian banks. The researcher tries also to assess the effect of the degree of application of advanced management accounting methods...

DOAJ Open Access (DOAJ) DOI: https://doi.org/10.52326/jss.utm.2023.06(1).03

Impact of internal remittance on households' use of bank services: evidence from Vietnam

Thu Thi Hoai Nguyen, Hung Manh Le, Le Quoc Hoi, Hang Thu Pham • Journal of Economics Finance and Administrative Science (2022)

Purpose – This study estimates impact of remittances from internal migration on households' use of bank services in Vietnam. Design/methodology/approach – This study uses data from the Vietnam Household Living Standards Survey and the two-s...

DOAJ Open Access (DOAJ) DOI: 10.1108/JEFAS-05-2021-0074

Pertanggungjawaban Korporasi atas Kelalaian Karyawan Bank di Indonesia

Purnomo Purnomo, Kadi Sukarna, Muhammad Junaidi, Kukuh Sudarmanto et al. • Jurnal USM Law Review (2026)

This study aims to analyze corporate legal liability for customer losses caused by bank employees’ negligence and the legal consequences imposed on employees within the Indonesian legal system. The central issue lies in the lack of legal ce...

DOAJ Open Access (DOAJ) DOI: 10.26623/julr.v9i3.12709

IFRS Adoption and Economic Consequences

Emin Yürekli • Pamukkale Üniversitesi İşletme Araştırmaları Dergisi (2024)

This paper examines the association between the macroeconomic performance of countries and the adoption of IFRS. For this purpose, IFRS scores are developed using the information in the literature and these scores are quantitatively examine...

DOAJ Open Access (DOAJ) DOI: 10.47097/piar.1540597

Kazakhstan's Banking Sector: Between Domestic Regulation and Macroeconomic Trends

Makpal Nurpeissova, Gaukhar Saimagambetova, Aizhan Omarova, Bibigul Saubetova et al. • Eurasian Journal of Economic and Business Studies (2025)

The banking sector plays a fundamental role in economic stability and development by facilitating financial intermediation, credit allocation, and liquidity management. In emerging economies such as Kazakhstan, the financial system is chara...

DOAJ Open Access (DOAJ) DOI: 10.47703/ejebs.v69i1.464