Research article
When Internal Funds Meet Debt: The Role of Profitability in the Free Cash Flow–Debt Policy Relationship
Authors: Meysa Reskia, Andreas Tan, Vera Oktari
Journal of Economic, Finance Research and Review: archive
104 articles in 16 issues · ISSN 3051-3650 / 3051-3642 · open access under CC BY 4.0. Submit to JEFRR
Volume 2, Issue 10 · October 2026
- Research article
Fair Credit Decision Assurance: An Ethical Governance Framework For AI-Based Credit Scoring in Bangladesh with Islamic Finance Duties
Authors: Sumaia Yasmin Keya, Niger Sultana, Md. Baharul Hasan, Md. Shahed Alamm, Md. Aminul Islam, Ummey Sumaiya
- Research article
Does Fintech-Driven Competition Reduce Bank Risk-Taking? Evidence from Emerging Markets
Authors: Nguyen Thi Minh Trang
- Research article
Relationship Between Community Policing Participation and Crime Reduction Among Lagos State Neighbourhood Safety Corps (LNSC) in Ikorodu West and Ikorodu Central, Lagos State
Authors: Oluwaseun Segun Adejuwon, Jatau Seikhan Nathan, Dr. Ajagun Olusegun Peter, Adebisi Gbenga Adejuwon
- Research article
The Double Divide Revisited: Sector Composition, Within-Sector Adoption and Artificial Intelligence Use Among Minority- And Women-Owned U.S. Businesses
Authors: Olufemi Olumayowa Oni, Abimbola Usman, Olusegun Opeyemi Oni, Promise Okwarajiaku
- Research article
Effectiveness of Financial Literacy and Financial Inclusion on Competitiveness of Small and Medium Sized Enterprises in Uganda: The Mediating Role of Financial Planning
Authors: Eric Nzibonera, Godfrey Akileng, David Namanya
- Research article
Understanding Green Purchase Intention in the Digital Era: Green Communication, Brand Image, And Brand Trust
Authors: Dini Safitri, Sharon Claudia Rambu Podu Diah, Olaf Tri Wilopo Simanjuntak, Muhammad Fadli
- Research article
Digital Marketing Transformation and Consumer Purchase Behaviour in Post-Pandemic Markets
Authors: Rezwan Hossain, Muhammad Shoaib, Darda Rahman
Volume 2, Issue 9 · September 2026
- Research article
A Comprehensive Review of Predictive Analytics in Audit Risk Assessment for Advancing Data-Driven Decision-Making and Financial Transparency
Authors: Solomon Doe Adjaottor, Emmanuel Okyem Afriyie, Godson Teye Apaflo
- Research article
Circular Waste Reduction and Single-Use Plastic Elimination in Large Industrial Complexes: A Conceptual Framework for Supply Chain and Site-Level Policy Intervention
Authors: Oghenekaro Ekelemu
- Research article
Resolving Non-Performing Loans After Crises: A Review of Strategies, Evidence, And the Forbearance Debate
Authors: Md Mahbub Ur Rahman, Haseeb Anwar, Raja Muneeb Anwar
- Research article
Mini-Grid Development, Regulatory Frameworks, And Rural Electrification Outcomes in Nigeria: Evidence from the Niger Delta and North-East Geopolitical Zones
Authors: Godwin Orakpowenri Orovwiroro
- Research article
Remittances, Household Consumption, And Financial Resilience During Economic Shocks
Authors: Shahan Shah, Md. Mahbub Ur Rahman, Muhammad Shoaib, Saud Ahmed
- Research article
Financial Technology Adoption and Performance of Micro, Small and Medium Enterprises (MSMEs) In Nairobi County, Kenya
Authors: Samson Mwakitawa Mwakughu, Irene Njeri Esther, Anne Kemunto Nyabuti
- Research article
Analysis of Digital Financial Inclusion and Financial Performance of Small and Medium Enterprises in West Pokot County, Kenya
Authors: Toroitich Maxwel Poghisio, Monica Wanjiru, Kiringa Simiyu
- Research article
Currency Risk Management Practices Among Export-Oriented SMEs: A Comparative Study
Authors: Parth Chudasama, Muhammad Shoaib, Haseeb Anwar
- Research article
Access to Credit and Training on Performance of Small and Medium Enterprises in Kenya: Evidence from Taita Taveta County
Authors: Vincent Onyinge Ogola, Maurice Juma Ogada, Rehema Swalehe
- Research article
University Research Commercialization in Vietnam after the 2025 Science, Technology and Innovation Law
Authors: Nguyen Thi Ngoc Thuy, Nguyen The Cuong
Volume 2, Issue 8 · August 2026
- Research article
Strengthening Internal Financial Controls in U.S. Government Agencies Through Data‑Driven Monitoring Systems
Authors: Hazel Asantewa Kissi Dankwah, Mary Magdalene Yeboah
- Research article
Comparing U.S. and Approaches to AI-Driven Fraud Prevention
Authors: Afari Ntiakoh, Christian Amoakoh, Deborah Akuele Apaflo, Yeboah Mary Magdalene
- Research article
Digital Financial Innovation and Financial Performance of Deposit Taking Savings and Credit Cooperative Societies in Mombasa County, Kenya
Authors: Edith Chepkemboi Simatwa, Irene Esther Njeri, Edward Kiring’a Simiyu, Patrick Mutua Kimaku
- Research article
Product and Market Decomposition of Vietnam’s Creative Goods Export Competitiveness: An RCA-CMS Approach
Authors: Cu Thi Hien, Nguyen Thien Phuc
- Research article
From Payments to Profits: Business Operational Efficiency as a Mediator of the Impact of Digital Financial Services on the Financial Performance of Cameroonian SMEs
Authors: Blaise Nyume Nyingmeh
- Research article
Trade Openness and Carbon Productivity Across Climate Policy Conditions: A Specification-Sensitivity Analysis
Authors: Nguyen Thi Mai Phuong
- Research article
Business Continuity and Organizational Resilience Across the Disaster Management Cycle: A Public-Private Common Operating Picture Framework
Authors: SK Monirul Islam Mahadi
- Research article
The Effect of Profitability, Leverage, And Audit Committee on Corporate Social Responsibility Disclosure (Empirical Study on Basic Material Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2024)
Authors: Lily Maysandy, Vince Ratnawati, Aulia Pinto Atami
- Research article
Does ESG Disclosure Create Value? A Critical Review of the Evidence, with Attention to Emerging and Transition Economies
Authors: Haseeb Anwar, Shahan Shah, Md Mahbub ur Rahman
- Research article
AI-Driven Demand Forecasting and Inventory Optimization in U.S. Car Rental Supply Chain Operations: A Technology-Organization-Environment and Resource-Based View Analysis
Authors: Salami Abdul Mohammed
- Research article
Tax Audit and Tax Aggressiveness Among Listed Commercial Banks in Nigeria
Authors: Ali Blessing, Okolie Augustine Oke
- Research article
The Effect of Inflation and Exchange Rates on the BI Rate and Their Impact on Indonesia's Economic Growth
Authors: I Wayan Budi Artha
- Research article
Strategy Execution Capability, Government Policy and Corporate Turnaround Strategy Implementation in Kenyan State Corporations Within the Nairobi Metropolitan Region
Authors: Farhiya Ali Ibrahim, Patrick Mutua Kimaku, Meshack Mwandoe Pongah
Volume 2, Issue 7 · July 2026
- Research article
Fraud Prevention in Village Fund Management: The Role of Apparatus Competence, Whistleblowing System, And Government Internal Control System
Authors: Gusti Ayu Komang Trisna Arya Putri, A. A. Ayu Erna Trisnadewi, LGP Sri Ekajayanti
- Research article
Long-Run Evolution and Industry Divergence of Real Activities Earnings Management in Chinese A-Share Listed Firms: Evidence From 58,661 Firm-Year Observations, 1998-2025
Authors: Dr. Gan Weixiang, Prof. Dr. Shashi Kant Gupta, Dr. Xiao Mengfei, Liu Jialin
- Research article
Hidden Vulnerability Under Global Shocks: A Dynamic Resilience Index for Import-Dependent Food Systems—Evidence from Jordan
Authors: Khaled Lafy AL Naif
- Research article
Economic Viability of Hydroponic Farming in Sorsogon Province
Authors: Ada J. Escopete, Roman Julio B. Infante
- Research article
Savings, Investment and Economic Growth in Nigeria: Evidence from ARDL Bounds Testing and Granger Causality
Authors: Dr Uduakobong Samuel Inam, Irene Baldoma Usoro
- Research article
Coretax Digital Tax Administration, Institutional Trust, And Sustainable Compliance Intention Among UMKM Taxpayers: The Moderating Role of Digital Literacy
Authors: Ambarwati, Indrian Supheni, Grevita Elma Novianti
- Research article
A Conceptual Framework for Ai-Driven Industrial Management: Integrating Dynamic Capabilities and Organizational Readiness
Authors: Ho Thi Ha
- Research article
School Support, Teacher Self-Efficacy, And Inclusive Education Effectiveness: A Structural Equation Modeling Approach
Authors: Nguyen Xuan Trang
- Research article
Data Governance, Bias Mitigation, And Legal Risk: A Holistic AI Compliance Framework for U.S. Companies in High Stakes Sectors
Authors: Joy Oluchi Nwachukwu, Thaddaeuse Odhiambo, Dorcas Akorkor Apaflo, Solomon Doe Adjaottor
- Research article
Impact of Employees’ Training and Development and Competitive Reward Systems on the Organizational Performance in Virtual Legal Assistance Agency
Authors: Jericho Manondo Celeste, Leo C. Naparota
- Research article
Innovative Work Environment Factors and Their Impact on Innovative Work Behavior in Health Care: The Allied Care Experts (Ace) Medical Center Dipolog, Inc. Experience
Authors: Mark Anthony O. Villareal, Leo C. Naparota
- Research article
Determinants of Cooking Fuel Choices Among Households in Mwala Sub-County, Machakos County, Kenya
Authors: Kiswili, Rosemary Nthambi, Maghanga, Justin, Ndinya, Amina
Volume 2, Issue 6 · June 2026
- Research article
Unlocking the Demographic Dividend: The Essential Role of Capital Accumulation in Latin America (1980–2023)
Authors: Aslı Öztopcu
- Research article
Effect of Sustainability Disclosure on Price Earnings and Enterprise Value of Listed Industrial Goods Companies in Nigeria
Authors: Modinat Abiola AYILARA, Tirimisiyu Tunji SIYANBOLA, Samuel Babatunji ADEDEJI
- Research article
Financial Reporting Quality and Financial Distress: The Moderating Role of Capital Market Transparency Across Emerging and Developed Markets
Authors: Dwi Puji Rahayu, Indrian Supheni, Mohammad Ali Luthfi
- Research article
Business Failure and Corporate Sustainability: An Outline of Causes and Selected Strategies
Authors: Marc YANANKOY OMADJELA
- Research article
Artificial Intelligence and Its Impact in Iraq
Authors: Dr Aladdin Mahmood Karin Al-Khafaji
- Research article
Emerging Technologies in M&A Due Diligence: How AI and Blockchain Strengthen Risk Detection in the U.S. Market
Authors: Sophia Aryeetey, Matthew Oman-Amoako
Volume 2, Issue 5 · May 2026
- Research article
The Influence of Media Attention, Environmental Uncertainty, And Investment Opportunity Set on Tax Avoidance
Authors: Puspa Widania Asih, Vince Ratnawati Nurrahma Dewi
- Research article
A Signal–Trust–Intention Framework for Retail Investor Behavior in Malaysia’s Equity Crowdfunding Market
Authors: Loo Sung King, Shishi Kumar Piaralal, Nur Amalina Zulkefli, Siti Mazlita Yamaludin, Santhi Raghavan
- Research article
Determinants of ESG Performance: The Roles of Digital Transformation, Green Innovation, Environmental Leadership, And Sustainable Organizational Culture
Authors: Nguyen Vuong Thanh Long
- Research article
Fishery–Photovoltaic Power Generation System Integration Under Dual-Carbon Goals: Accounting Decision Support Framework Design and Practice
Authors: Xiaoyu Ren, Hao Wang, Shi Yin
Volume 2, Issue 4 · April 2026
- Research article
Impact of Mobile Money on Financial Inclusion in Nigeria (With Specific Emphasis on Opay Users in Lagos State)
Authors: Abuh James Emmanuel, Ajagun Olusegun Peter, Alabi Olukemi Olubukola
- Research article
Assessement of Health Sector Performance Through Donor Funding in Nigeria
Authors: Kenneth Jegbefumwen, Lucky Ifeanyichukwu Amabuike, Christopher K. Dike, Cynthia Ogochukwu Isiwu
- Research article
The Effect of Advertising Intensity, Capital Intensity, And Executive Characteristics on Tax Aggressiveness (An Empirical Study of Non-Cyclical Consumer Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2022-2024)
Authors: Lusiana Octavia Simatupang, Vince Ratnawati Rusli
- Research article
Beyond Access: Digital Literacy and the Limits of MSME Support for Women’s Entrepreneurship in Nigeria
Authors: Akeem AKINKUOLIE, Dotun Olaleye FALOYE
- Research article
Psychological Contract and Organisational Citizen Behaviour in the Nigerian Context
Authors: Idowu Owoeye
- Research article
After-Sales Service Quality and Customer Satisfaction in Emerging Banking Markets: Evidence from Vietnam
Authors: Nguyen Thi Viet Ha, Nguyen Thi Thuy Trang
- Research article
The Role of Corporate Governance Mechanisms in Financial Distress: Evidence from Indonesian Manufacturing Firms
Authors: Taufiq Akbar
Volume 2, Issue 3 · March 2026
- Research article
Government Policies and the Performance of Small and Medium Enterprises in Burundi: Evidence from Ruyigi Province
Authors: Méchack Masumbuko, Jérôme Nsabiyumva, Emmanuel Kwizera
- Research article
Uncovering the Latent Structure of Liquidity Risk Using Machine Learning Clustering Algorithms: Evidence from Vietnamese Commercial Banks
Authors: Tran Thi Thuy Huyen, Hoang Thao Nhi, Pham Ngoc Khue, Nguyen Thi Lan Huong, Nguyen Thu Ha, Vu Thi Thu Huong
- Research article
Organisational Rewards Systems and Employees' Performance in Deposit Money Banks (DMBs) in Southwest, Nigeria
Authors: OJATUWASE Olamigoke, Enyioko Chilaka Onyekachi (Ph.D), Faloye Dotun. O. (Prof.), Fakokunde Tolutope Olubamiji (Prof.)
- Research article
Regulating Gross Domestic Product and Balance of Payment in Nigeria Through Monetary Policy
Authors: Charles Chinonso EdehEdeh, Ebele Stella Nwokoye, Lucky Ifeanyichukwu Amabuike, Monday Clement Ahiaba
- Research article
Challenges and Prospects of IPSAS Implementation in the Ghanaian Public Sector: A Case Study of the Western Regional Coordinating Council
Authors: Eric Hope, Reginald Asiaw, Emmanuel Amoah, John Kwame Adu Jack, Kofi Obeng Acheampong
Volume 2, Issue 2 · February 2026
- Research article
An Evidence-Based Analysis of Liquidity Management on Financial Performance of Listed Financial Institutions in Nigeria
Authors: Idris SARKI, Suleiman A.S. ARUWA, Dagwom Yohanna DANG
- Research article
Analysis of Digitalization of Regional Tax Administration, Taxpayer Knowledge and Internal Control of Regional Tax Revenue in Batu City with Taxpayer Compliance as a Moderating Variable
Authors: Ahmad Shofiyan, Gunadi Gunadi, Umi Muawanah, Anwar Made
- Research article
Sustainability Performance Reporting and Financial Performance of Quoted Manufacturing Companies in Nigeria
Authors: Aca. Syder Inuadume Daniel (Ph.D), Elee Chidi (Ph.D)
- Research article
Sustainable Management Practices in Islamic Banking Promoting Social Finance for Economic Resilience in Bangladesh
Authors: Mohammad Al-Amin
- Research article
ECONOMIC IMPACTS Of “No Cash” IN THE ECONOMY OF SOUTH SUDAN, 2024-2026
Authors: Abraham Matoc Dhal, Dr. John Garang
- Research article
The Influence of Financial Literacy and Financial Attitudes Through Locus of Control on Financial Management Behavior Among Students
Authors: Khofifa Parwangsa Akbar, Yuliani Yuliani, Shelfi Malinda
- Research article
Behavioural Science and AI-Driven Interventions in Energy Conservation: A Systematic Literature Review
Authors: Eka Sudarmaji
- Research article
Influence of Auditing Standards on Economic Performance in Nigeria's Deposit Institutions
Authors: PhD Agbaraevoh Roseline Chinasa, Ndukwe-Tochi Chosen Chinwe, PhD Aruommah Kelechukwu Obinwanne, Chibunna Onyebuchi Onwubiko
Volume 2, Issue 1 · January 2026
- Research article
Balanced Scorecard: Great Management Tool or Illusion of Success?
Authors: Mukhtaruddin ., Rizki Meidira Adhyaksa, Rina Tjandrakirana DP
- Research article
Intellectual Capital and the Growth of Listed Commercial Banks in Nigeria
Authors: OWAMAH Ifeyinwa Victoria, OKOLIE Augustine Oke FCA, EBIAGHAN Frank Orits PhD
- Research article
Tax Incentives Enhance Tax Compliance: The Perspectives of Tax Officers and Consultants Based on Behavioral Economics and Slippery Slope Framework
Authors: Rahmadani Erawan, Herry Sumarsono
- Research article
The Role of Corporate Governance in Moderating the Effects of Tax Efficiency, Profitability, and Investment Opportunities on Earnings Quality
Authors: Eka Muhammad Muqorrobien, Dedy Ahmadi Rambe, Jessica Jia Xu
- Research article
How Sales Growth Shapes Tax Behavior in Indonesia’s Sharia Firms
Authors: Budi Sulistyo, Yulianto Syafiq Kamal
- Research article
Analysis of the Implementation of BLUD Financial Management on the Sustainability of Public Health Center Services
Authors: Scolastika Andyna Tiara Kusuma, Fitri Zulvina
- Research article
A Systematic Literature Review on the Implementation and Impact of Tax Holiday Policy in Indonesia
Authors: Abd Hakim Achmad, Ikhram Vionda
Volume 1, Issue 6 · December 2025
- Research article
Building Trust in Digital Finance: Why AI-Driven Compliance Will Define the Future of Cross-Border Investing
Authors: Anthony Ogechukwu Okolo, Stephen Alaba John Ph.D., Kwabena Adu Agyemang
- Research article
The Role of International Capital Flows in Promoting the Circular Economy Model in Vietnam
Authors: Huy Oanh Nguyen
- Research article
Nexus Between Capital Structure and Financial Performance of Listed Manufacturing Firms in Nigeria
Authors: PhD Olateju Dolapo Aregbesola, Williams Daniel Falope, PhD Sunday O Omojola, PhD Olatunde Wright, Peace Ebunoluwa Kolawole
- Research article
Fundamental Issues in Corporate Governance: Theory, Practice, and Global Developments
Authors: Dr. Abu Kai Kamara
- Research article
The Role of Good Corporate Governance Mechanisms in Supporting SDGs Implementation: Evidence from Various Countries
Authors: Edy Suprianto, Muthamimah ., Roby Setiadi
- Research article
The Role of Derivative Financial Instruments in Stimulating Economic Welfare Indicators in Iraq Joint Research
Authors: Dr. Hamza Hassanain Abdulmonaam Al-Hakeem, Wasan Raad Sallom Al-Hakeem
Volume 1, Issue 5 · November 2025
- Research article
The Nigerian Naval Budget Resilience Model Adapting to Economic Shocks and Fiscal Pressures
Authors: Osuolale Ayotunde Eyitayo
- Research article
The Impact of Technological Innovation, Foreign Direct Investment, and Institutions on Poverty: An FGLS Analysis in Developing Countries
Authors: Hamid FAYOU, Jihad Ouddida
- Research article
Accelerating Genetic Gains in Cowpea through Rapid-Cycle Genomic Selection for Nutrient-Use Efficiency
Authors: Jessica Ampah- Korsah, Funchious Paul Mensah, Benjamin Yennuna Konyannik, Theophilus Okyere Sarpong, Liberty Lugu, Silina Maama, Aaron Tetteh- Torkornyo, Precious Mawuse Ewoade, David Konadu Kesse, Bless Kodzo Ayitey, Samuel Yennukua Konlan, Mohammed Yakubu
Volume 1, Issue 4 · October 2025
- Research article
The Influence of Inventory Management Practices on Organizational Performance: The Case of Tanzania Airports Authority
Authors: Wambura Thomas, Felex Vicent
- Research article
Effect of Electronic Filing on Revenue Generation and Tax Evasion in Nigeria
Authors: Ajagun Olusegun Peter, Awogbayila Sunday Ojo, Maumo Jerry Jinadu, Abata Matthew Adeolu, Kehinde James Sunday
- Research article
The Study of Accounting Information Systems and Its Impact on Decision-Making in The Banking Sector. A Case Study of Sierra Leone Commercial Bank (SLCB)
Authors: Abu Kai Kamara
- Research article
An Assessment of the Impact of Effective Internal Control Systems on the Financial Performance of Public Universities in Sierra Leone: A Case Study of Ernest Bai Koroma University of Science and Technology (EBKUST)
Authors: Dr. Abu Kai Kamara, Mohamed Dixon Kamara, Dr. Dante Alie Bendu
Volume 1, Issue 3 · September 2025
- Research article
Motivational Drivers of Agripreneurship Among Educated Youths in Ondo State, Nigeria: Implications from a Multivariate and SWOT-Based Analysis
Authors: Emmanuel Oluwabunmi Oluwayemi, Temitope Olanrewaju Bello, Thomas Tope Afolayan, Justin Orimisan Ijigbade, Adejoke Yewande Bakare
Volume 1, Issue 2 · August 2025
- Research article
Consolidating the Democratic Gain of Industry Four Point Zero (4.0), Reality in Twenty -First Century Financial Performance of manufacturing firm in Light of Nigeria Economic Dwindling
Authors: Clement Afo Odey, Otu Ebeten Bassey
Volume 1, Issue 1 · July 2025
- Research article
The Impact of Monetary Policy on Inflation and Economic Growth in Emerging Economies: A Comparative Study
Authors: Dr. Shashi Kiran A S
- Research article
Financial Inclusion and Digital Banking: Assessing the Role of FinTech in Rural Economic Development
Authors: Dr. Ram Ratan
- Research article
Behavioral Biases and Investment Decisions: A Study on Individual Investors in the Indian Stock Market
Authors: Dr. Vilas M. Kadrolkar
- Research article
Fiscal Deficit and Public Debt Sustainability: An Empirical Analysis of South Asian Economies
Authors: Dr. N. Nithya
- Research article
Exchange Rate Volatility and Its Impact on International Trade: Evidence from BRICS Nations
Authors: Dr. Pradeep Prajapati