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Journal articles on the topic 'Behavioral cash flow'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Maslennikov, V. V., and A. V. Larionov. "Impact of the behavioral Cycle on Cash Flow Formation." Finance: Theory and Practice 24, no. 5 (2020): 100–111. http://dx.doi.org/10.26794/2587-5671-2020-24-5-100-111.

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This study highlights the mechanisms of the behavioral cycle impact on the cash flows generation. The need to develop original approaches to the analysis of the behavioral cycle associated with the dominant behaviors change demonstrates the relevance of the research. The aim of the study is to determine the mechanism of the behavioral cycle impact on the actions of economic entities. The authors use the method of statistical analysis of the Rosstat data from 1998 to 2018 to test two hypotheses: 1. The behavioral cycle impacts the distribution of household income between consumption, savings, a

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2

MASLENNIKOV, Vladimir V., and Aleksandr V. LARIONOV. "The role of the behavioral factor in the formation of deposit cash flow volatility." Finance and Credit 29, no. 9 (2023): 1953–72. http://dx.doi.org/10.24891/fc.29.9.1953.

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Subject. The article investigates the volatility of deposit cash flow. The presented study reveals the relationship between the actions of actors with different types of behavior and the volatility of deposit cash flow. Objectives. The aim is to develop an approach to identify volatility caused by behavioral reactions of economic actors. Methods. The study employs a methodological approach to the analysis of the volatility of cash flows, which involves fractal and regression analyses, the construction of Shewhart charts. The latter enabled to determine turbulent values of the deposit cash flow

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3

Moez, EL Gaied, and Zgarni Amina. "Overinvestment of Free Cash Flow and Manager’s Overconfidence." International Business Research 11, no. 3 (2018): 48. http://dx.doi.org/10.5539/ibr.v11n3p48.

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The problem of over-investment of free cash flows has been heavily debated in the financial literature of companies. However, only a handful of studies have examined this problem in the context of behavioral finance. The objective of this article is to study the effect of the manager’s overconfidence on the over-investment of the free cash flows. We construct a proxy measure of overconfidence and we use Richardson’s model to measure over-investment expenditure. Our empirical study was conducted on a sample of 150 US companies and for a period from 1995 to 2012. Our results show a positive and

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Alimoradian, Behzad, Jeffrey Jakubiak, Stephane Loisel, and Yahia Salhi. "Understanding Key Drivers of Participant Cash Flows for Individually Managed Stable Value Funds." Risks 11, no. 8 (2023): 148. http://dx.doi.org/10.3390/risks11080148.

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In this paper, we investigate the behavioral and statistical characteristics of cash flows for stable value funds provided by numerous U.S. employee benefit plans. We analyze participant-initiated aggregated cash flow data, representing approximately 80% of the market for large employer plans with stand-alone stable value wraps within a 401(k) offering. By leveraging this unique dataset and contextualizing the 401(k) ecosystem, we examine numerous behavioral lapse hypotheses. Our findings highlight key behavioral lapse hypotheses for modeling lapses and generating risk scenarios. We demonstrat

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5

DeVuyst, Eric A., Jiahong Wu, and Justin Garosi. "Firm behavioral response to multiple sources of risky cash flow." Applied Mathematics Letters 25, no. 10 (2012): 1389–93. http://dx.doi.org/10.1016/j.aml.2011.12.008.

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6

Chambers, Valrie, Eugene Bland, and Marilyn Spencer. "Does the source of a cash flow affect spending versus saving?" Financial Services Review 26, no. 3 (2023): 291–313. http://dx.doi.org/10.61190/fsr.v26i3.3324.

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This study examines whether people use different mental accounts for different types of hypothetical revenue windfalls rather than viewing them as fungible in their use consistent with neoclassical economics. This study finds that the income source sometimes influenced the amount spent/saved and a respondent’s general default as a spender or saver was highly significant in all regressions. This article adds to the literature by responding to Epley and Gneezy’s (2007) call for “a broader sample of participants, varying amounts of payment, and alternative frames” to identify moderators of windfa

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7

Guo, Huiting, Fangjun Wang, and Junrui Zhang. "Attitudes Of Chinese Listed Enterprises Toward Cash Flow Manipulation: A Resource Dependence Perspective." Journal of Applied Business Research (JABR) 29, no. 1 (2012): 263. http://dx.doi.org/10.19030/jabr.v29i1.7572.

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Demirer, Riza, Konstantinos Gkillas, Christos Kountzakis, and Amaryllis Mavragani. "Risk Appetite and Jumps in Realized Correlation." Mathematics 8, no. 12 (2020): 2255. http://dx.doi.org/10.3390/math8122255.

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This paper examines the role of non-cash flow factors over correlation jumps in financial markets. Utilizing time-varying risk aversion measure as a proxy for investor sentiment and the cross-quantilogram method applied to intraday data, we show that risk aversion captures significant predictive power over realized stock-bond correlation jumps at different quantiles and lags. The predictive relation between correlation jumps and time-varying risk aversion is found to be asymmetric, as we detect a heterogeneous dependence pattern across different quantiles and lag orders. Our findings underline

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9

Schnabel, Jacques A. "Correcting for Hubris in Project Appraisal." ISRN Economics 2012 (June 25, 2012): 1–4. http://dx.doi.org/10.5402/2012/478485.

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Behavioral finance research stresses the prevalence of overconfidence in capital budgeting practices. To remedy this shortcoming, specifically the upward bias in cash flow forecasts, the extant literature emphasizes the reduction of such forecasts. This paper considers the conditions under which a different adjustment is warranted, namely, an upward correction in the hurdle rate employed to evaluate the project. It is argued here that if adverse events can have a long-term, versus a merely transitory, deleterious effect on the project's cash flows, the second adjustment is appropriate.

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10

Saghezchi, Amirhossein, Vesal Ghassemzadeh Kashani, and Faraz Ghodratizadeh. "A Comprehensive Optimization Approach on Financial Resource Allocation in Scale-Ups." Journal of Business and Management Studies 6, no. 6 (2024): 62–75. http://dx.doi.org/10.32996/jbms.2024.6.6.5.

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Many startups try to pass the transition phase and begin the scale-up phase successfully. However, few are able to survive during this phase. One of the most important factors that can assist these startups in the scale-up phase is managing their financial resource. By doing so, the startups can reduce the consumption of these resources and, at the same time, increase their productivity. Cash flow is considered the pillar of the financial resources in the transition phase, and by managing the cash flow consumption, the probability of surviving in the transition phase will increase. This study

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11

Seo, Kwanglim, Ellen Eun Kyoo Kim, and Amit Sharma. "Examining the determinants of long-term debt in the US restaurant industry." International Journal of Contemporary Hospitality Management 29, no. 5 (2017): 1501–20. http://dx.doi.org/10.1108/ijchm-06-2015-0274.

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Purpose This paper aims to find alternative explanations for the use of long-term debt in the US restaurant industry from a behavioral perspective. The three-fold purpose of the present study is to examine the impact of CEO overconfidence on the use of long-term debt; explore how CEO overconfidence moderates the relationship between growth opportunities and long-term debt; and analyze the moderating role of CEO overconfidence based on cash flow levels in the context of the restaurant industry. Design/methodology/approach Using a sample of publicly traded US restaurant firms between 1992 and 20

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12

Swenson, Charles W. "The Cash Flow and Behavioral Effects of Switching to a Single Sales Factor on State Taxation." Journal of the American Taxation Association 37, no. 2 (2015): 75–107. http://dx.doi.org/10.2308/atax-51203.

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ABSTRACT This study examines the impact that switching to a single sales factor (SSF) formula for state corporate income tax apportionment has on local employment. Resolving previous conflicting work, I find that SSF increased employment only for locally based firms, resulting in economically insignificant aggregate employment gains. Beyond contributing to the policy debate, the study also introduces a new database that provides location-specific, establishment-level information for both public and privately owned firms.

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13

Navarro Pérez, Paula Andrea. "Financing Decisions for Creative and Cultural SMEs in Bogotá, Colombia." Cuadernos de Administración 36, no. 66 (2020): 92–104. http://dx.doi.org/10.25100/cdea.v36i66.8426.

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.This article aims to characterize financing decision-making processes in SMEs belonging to the cultural and creative sector of the city of Bogota (Colombia), analyzing these processes in the light of the main theories of capital structure documented in the financial literature since the 1950s. To this effect, an empirical analysis methodology focused on behavioral factors is carried out through the application of surveys and interviews to the target population. Then, results are compared with the assumptions of the financial theories. As a result, it was found that, in the case of the cultura

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14

Rennekamp, Kristina, Kathy K. Rupar, and Nicholas Seybert. "Impaired Judgment: The Effects of Asset Impairment Reversibility and Cognitive Dissonance on Future Investment." Accounting Review 90, no. 2 (2014): 739–59. http://dx.doi.org/10.2308/accr-50879.

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ABSTRACT This paper examines how the reversibility of the accounting effect of asset impairments affects managers' investment decisions. We conduct two experiments in which participants act as CEO of a multi-division electronics company that suffers a large asset impairment at one of the divisions. Drawing on prior psychology research involving cognitive dissonance and decision reversibility, we predict and find that managers who are responsible for the decision to record the asset impairment invest more in the impaired division when the accounting effect of the impairment is reversible than w

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15

Shakhlo Olimjon kizi, Shodmonkulova. "Establishing a robust framework for monitoring cash flows in treasury operations under legal regulations in agribusiness." BIO Web of Conferences 175 (2025): 06004. https://doi.org/10.1051/bioconf/202517506004.

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The rise of the global agri-financial environment presents both regulatory and operational challenges for agribusiness firms entering diverse international markets and deciding capital allocation priorities – a critical topic in agricultural finance and economic risk management. This study investigates the patterns of cash flow management and aims to contribute to the literature on the “liquidity optimization” problem. This paper addresses this issue with empirical insights on how internal and external cash flows are used for financial decision-making by different types of agribusiness enterpr

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16

Subandi, Hendi, and Heru Tjaraka. "Tax Compliance and Tax Incentives during a Pandemic (Covid-19): Evidence from MSMEs in Indonesia." Jati: Jurnal Akuntansi Terapan Indonesia 6, no. 2 (2023): 157–72. http://dx.doi.org/10.18196/jati.v6i2.18945.

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The COVID-19 pandemic has significantly impacted Micro, Small, and Medium-sized Enterprises (MSMEs) by causing reduced demand, supply chain disruptions, cash flow issues, and digitalization challenges. To alleviate these challenges, governments have implemented tax incentives and relief measures. This study examines the factors influencing MSME taxpayer compliance with tax incentives during the COVID-19 pandemic. This study uses a quantitative approach with 167 respondents as MSME taxpayers in East Java, Indonesia. This study uses the SEM-PLS approach. Based on the Theory of Planned Behavior (

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17

Yang, Heejin, and Doowon Ryu. "Investor Sentiment and Price Discrepancies between Common and Preferred Stocks in Korea." Sustainability 13, no. 10 (2021): 5539. http://dx.doi.org/10.3390/su13105539.

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We examine whether investor sentiment affects price discrepancies between preferred and common stocks, based on a sample of Korean firms that issue preferred stocks. While most research has focused on corporate finance features such as voting rights, we examine price discrepancies as a behavioral finance feature from a new perspective. Based on the investor sentiment index, as investor sentiment increases, price discrepancies between preferred and common stocks widen in the KOSPI market. These findings confirm that investor sentiment—not merely voting premiums, cash flow rights, and liquidity—

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18

Войко, А. В., та Д. В. Войко. "Поведенческие финансы как новое измерение финансовой деятельности компании". Экономика и предпринимательство, № 3(116) (15 травня 2020): 886–89. http://dx.doi.org/10.34925/eip.2020.116.3.184.

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В статье исследуются основные теории поведенческих финансов и их влияние на эффективность деятельности компаний, их отличительные особенности и предлагаемые гипотезы. Рассматриваются факторы поведения менеджмента компаний в условиях асимметрии информации, а также мотивы в рамках принятия управленческих решений. Также в статье описывается интеграция поведенческих факторов в финансовые модели компаний, в частности, в модель денежных потоков с учетом иррациональности поведения менеджмента и инвесторов компаний. The article examines the main theories of behavioral finance and their impact on the p

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19

Zhang, Qingyu, Salman Khan, Mei Cao, and Safeer Ullah Khan. "Factors Determining Consumer Acceptance of NFC Mobile Payment: An Extended Mobile Technology Acceptance Model." Sustainability 15, no. 4 (2023): 3664. http://dx.doi.org/10.3390/su15043664.

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The demand for mobile payments using smartphones to substitute the need for cash, credit cards, or checks is swiftly increasing in Pakistan. This study investigates the factors determining consumers’ behavioral intention to adopt near-field communication mobile payment from a developing country’s viewpoint. A conceptual framework was adopted based on the mobile technology acceptance model (MTAM), integrating self-efficacy theory, critical mass theory, flow theory, and system and service quality to elucidate the behavioral intention. Data were collected through a self-administered questionnaire

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20

Tapan Vijay. "The Immediacy Imperative: Transformations in Consumer and Merchant Behavior in the Era of Instant Payments." Journal of Computer Science and Technology Studies 7, no. 5 (2025): 85–93. https://doi.org/10.32996/jcsts.2025.7.5.12.

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This article examines the transformative impact of instant payment technologies on the behavioral patterns of consumers and merchants within the contemporary digital economy. Through analysis of evolving payment ecosystems, the article identifies significant shifts in consumer financial management, spending flexibility, and service expectations that have emerged in response to real-time transaction capabilities. The article further explores how merchants across various scales have adapted their operational models, cash flow management strategies, and customer service approaches to accommodate

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21

Shrestha, Purna Man. "Behavioral Factors Influencing Investment Decision of Individual Investor at Nepalese Stock Market." Journal of Entrepreneurship & Management Studies 1, no. 1 (2024): 17–26. http://dx.doi.org/10.3126/jems2.v1i1.64044.

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The investment decision of individual investor is influenced by macro/micro economic and behavioral factors. Interest rate, economic growth, inflation, government policy, technological developments, etc., are the macro-economic factors, and firm size, book-to-market equity, cash flow yield, earnings yield, and dividend yield, etc. are the micro-economic factors whereas accounting information, advocate suggestion, personal financial needs, social relevance, self-image/firm-image coincidence, etc. are the behavioral factor. This paper has analyzed the perception of investor on the selected behav

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22

Xu, Yuwen. "Evaluation of iQiyi Financial Pressure Based on Entropy Weight -TOPSIS Method." International Business & Economics Studies 6, no. 4 (2024): p65. http://dx.doi.org/10.22158/ibes.v6n4p65.

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Financial pressure refers to the behavioral pressure formed by internal and external factors acting on the financial activities of enterprises, which is the pressure that enterprises must bear in the actual production and management activities. This paper takes iQiyi Company as a case, selects financial statement data from 2019 to 2023, selects indicators from five dimensions of solvency, operating capacity, profitability, development capacity and cash flow capacity, and makes a comprehensive evaluation of its financial pressure by combining entropy weight-TOPSIS evaluation system. The results

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23

Bogatyrev, Semen Yu. "THE DIAGRAM OF MOODS: THEORY AND REALITY." Vestnik of the Plekhanov Russian University of Economics, no. 3 (June 30, 2019): 17–29. http://dx.doi.org/10.21686/2413-2829-2019-3-17-29.

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The article studies the issue of identifying business market value in deals on merges and acquisitions, which is connected with identifying the discount rate by using the method of cash flows discounting. During the post-crisis period after 2009 not only Russian value analysts but also overseas ones have been facing this problem. Only now we can observe a sharp increase in the Federal Reserve System rate, though not long ago valuers did not know how to build the discount rate with the negative figures of the interest rate in Europe and its minimum figures in the US. This research investigates

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24

Webster, Robert. "Group Think in Financial Analysis? A Multivariate Study." Journal of Finance Issues 6, no. 2 (2008): 18–27. http://dx.doi.org/10.58886/jfi.v6i2.2414.

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This multivariate behavioral research investigates if financial assessments made by analysts may be affected by the professional employment group or sector in which the analyst works. Professional financial analysts from two separate groups were studied. The two groups were analysts for state public service commissions who regulate the public utilities industry and professional private sector analysts who specifically follow stocks and bonds of public utility companies. Members of both groups were asked by way of a mailed survey to analyze multiyear comparative financial statements of a public

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25

Xia, Churuo. "The Relationship Between Stock Price and Intrinsic Value of a Company." Theoretical and Natural Science 128, no. 1 (2025): 6–11. https://doi.org/10.54254/2753-8818/2025.24823.

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This study explores the relationship between stock prices and a companys intrinsic value by applying a comprehensive mathematical and empirical framework. Key financial models-including the Discounted Cash Flow (DCF) model, the Capital Asset Pricing Model (CAPM), and the Fama-French Three- and Five-Factor Models-are utilized to estimate intrinsic value and examine deviations in market pricing. While the Efficient Market Hypothesis (EMH) suggests that stock prices fully reflect all available information, real-world data often reveal consistent mispricing driven by behavioral biases, investor se

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26

Kondratenko, N. O., M. M. Novikova, and N. Y. Spasіv. "Developing an Adaptive Financial Management System at an Enterprise." PROBLEMS OF ECONOMY 1, no. 47 (2021): 78–84. http://dx.doi.org/10.32983/2222-0712-2021-1-78-84.

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The article examines some peculiarities of developing an adaptive financial management system at domestic enterprises. It was found out that the management and application of financial resources in a market economy is carried out through financial payments. This mechanism is based on the control over production expenses level and their divergence from socially necessary costs. It is noted that budgeting is the main basis for building an adaptive financial management system at an enterprise, which pays due regard to the impact of financial risks and the ways to avert them. Cash flow management

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27

Setyodewi, Hutanti, Muhamad Albirra Arsyi Rizqi, Tegar Wahyudi Adha, Naufal Ibrahim, and M. Yoka Fathoni. "Inovasi Digital Model Rantai Pasok Pada Futuristik E-Commerce." Jurnal Informatika: Jurnal Pengembangan IT 6, no. 3 (2021): 194–202. http://dx.doi.org/10.30591/jpit.v6i3.3847.

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The increasing number of internet users in the world and especially in Indonesia has made traditional businesses start turning to technology such as e-Commerce. Where the increase in internet users by (±16%) and internet penetration by 75.47% between 2021 and 2022 are the main causes of a paradigm shift in society in Indonesia. Technology can play a role in helping management dynamics in a company's supply chain flow and entrepreneurial business activities in real-time. Human resources, cash flow, logistics, low-cost information flow, and efficiency play an important role in the continuity of

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Martono, S., Arief Yulianto, Rini Setyo Witiastuti, and Angga Pandu Wijaya. "The Role of Institutional Ownership and Industry Characteristics on the Propensity to Pay Dividend: An Insight from Company Open Innovation." Journal of Open Innovation: Technology, Market, and Complexity 6, no. 3 (2020): 74. http://dx.doi.org/10.3390/joitmc6030074.

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The purpose of this study is to test the free cash flow agency theory hypothesis; namely, (a) whether differences in industrial sector affect a company’s propensity to pay dividends, and (b) whether institutional ownership is able to substitute for the propensity to pay dividends as a bonding mechanism. The analysis uses logistic regression to explore the existence of institutional ownership as a substitute for paying cash dividends in companies belonging to different industrial sectors. The results show that companies in the manufacturing sector have a greater propensity to pay dividends comp

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29

Kovalenko, A. E., I. Yu Okolnishnikova, and J. G. Kuzmenko. "MONETIZATION PROCESSES IN THE STRUCTURE OF INTERNET MARKETING ACTIVITIES OF SMALL BUSINESS COMPANIES." Juvenis scientia, no. 10 (2018): 44–48. http://dx.doi.org/10.32415/jscientia.2018.10.09.

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The article explores the essence of monetization processes in the structure of internet marketing activities of small business companies. The authors have reviewed the approaches to the characterization of the main processes of Internet marketing. Highlighted communication, conversion processes and their limitations, which determine the need to consider monetization processes as an additional element in the hierarchical interaction of Internet marketing processes in small organizations. The specificity of the monetization processes of Internet marketing was determined, consisting in the econom

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30

Qiao, Frank, Z. Michael Wang, and Jim McCarthy. "Managing long-term capacity in the age of conservation." Water Supply 13, no. 5 (2013): 1188–94. http://dx.doi.org/10.2166/ws.2013.112.

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This paper illustrates the long-term planning challenge for water utilities in the age of conservation using detailed operating data of three sampling entities from the mid 1990s to 2009. The induced behavioral change from conservation measures is found to be of a permanent nature and the unit consumption to be in long-term descent. This in turn may call for a paradigm change in pricing and capacity planning for utilities. The ever-declining per capita consumption alters many commonly acknowledged norms for utilities, in particular for fast growing ones that may have taken on additional financ

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Gonçalves, Marcio Santiago, and Jefferson A. Colombo. "Real Options in the Brazilian Power Generation Sector: Are Domestic Equity Research Analysts Blind-Sighted or Is It Just a Temporary Glitch?" International Journal of Economics and Finance 15, no. 9 (2023): 53. http://dx.doi.org/10.5539/ijef.v15n9p53.

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The Real Options theory (&ldquo;ROT&rdquo;) states firms should be approached as a combination of real assets and real options. Domestic equity research analysts do not seem to evaluate companies applying ROT. After reviewing 344 (from a total estimated 368) equity research reports or analyses on Brazilian listed power generation companies produced between December 31, 2020, and April 30, 2021, we find only discounted cash flow (&ldquo;DCF&rdquo;) techniques are applied. No single mention to ROT is made. To estimate the magnitude of potential misvaluations, we use the Black-Sch

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Yung, Kenneth, Diane DeQing Li, and Yi Jian. "Managerial decision horizon and real estate investment trusts (REITs)." Review of Behavioral Finance 9, no. 1 (2017): 63–78. http://dx.doi.org/10.1108/rbf-06-2015-0026.

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Purpose The purpose of this paper is to examine the effects of managerial decision horizon (MDH) on real estate investment trust (REIT) behavior and performance. Design/methodology/approach In this study, the authors expand the number of proxies and measure managerial horizon by CEO age, CEO tenure, cash compensation relative to total compensation, and the amount of vested equity-based compensation to total compensation. To avoid potential measurement error, the authors compute the average ranking score of the four individual measures to determine the overall MDH of a CEO. Cross-sectional time

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Amri, Andi, Zulmi Ramdani, Jaka Warsihna, and Lidwina Felisima Tae. "The Development and Validation of Financial Management Behavior (FMB) Scale in Postgraduate Students." Jurnal Manajemen Indonesia 22, no. 2 (2022): 189. http://dx.doi.org/10.25124/jmi.v22i2.4006.

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This study aims to develop and validate a financial management behavior scale. This study used the approach of measuring instrument modification by applying the existing theory into a statement that will be used as an instrument to see the condition of a person's financial management behavior. The researchers used the basic theory of Dew and Xiao (2011) which divides financial management behavior into the consumption dimension, cash flow management dimension, savings and investment dimension, and debt management dimension. The subjects involved in this study were 391 people who were postgradua

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Boediman, Alfred, Eko Susanto, Kurnia Fajar Afgani, and Raden Aswin Rahadi. "Financial Management Behavior of Micro-Businesses in Tourism Destinations: A Qualitative Study." Journal of Tourism, Hospitality and Travel Management 2, no. 1 (2025): 1–13. https://doi.org/10.58229/jthtm.v2i1.300.

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This study explores the financial management behavior of micro-businesses in tourism destinations across West Java, Indonesia. Using a qualitative descriptive approach, data were collected through in-depth interviews and observations of eight micro-entrepreneurs operating in Pangandaran, Lembang, Ciwidey, Ciletuh Geopark, and Puncak. The findings reveal that financial management practices are predominantly informal, with minimal record-keeping, mixing personal and business finances, and reliance on daily cash flow. Low financial literacy, seasonal income fluctuations, and psychological biases

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Singla, Harish Kumar, and Pradeepta Kumar Samanta. "Determinants of dividend payout of construction companies: a panel data analysis." Journal of Financial Management of Property and Construction 24, no. 1 (2019): 19–38. http://dx.doi.org/10.1108/jfmpc-06-2018-0030.

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Purpose This paper aims to examine the determinants of the dividend policy of the construction companies in India. Design/methodology/approach Data from 2011 to 2016 (six years) of 45 listed construction companies in India are collected, and a strong balanced panel is created. Dividend per share is dependent variable, and profitability, unstable earnings, institutional holding, cash flow, tangibility, liquidity, growth opportunities, age of the firm, life cycle, leverage, size of firm and taxation are explanatory variables. The panel is tested for stationarity and finally fixed and random-effe

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Muhammad Syahrul Hidayat, Ahmad Munir Hamid, and Syuhada'. "Assistance and Optimization of Personal Financial Management for Santripreneur in Islamic Campus Environment." Sahwahita: Community Engagement Journal 2, no. 2 (2025): 66–78. https://doi.org/10.69965/sahwahita.v2i2.140.

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Weak personal financial management among santripreneurs remains a significant barrier to the sustainable growth of their businesses, particularly within Islamic educational institutions. This study aims to evaluate the effectiveness of a structured mentoring program in enhancing personal financial literacy and management practices among santripreneurs in the Islamic campus environment of Lamongan Regency, Indonesia. Employing a Participatory Action Research (PAR) approach, the program was implemented through four integrated stages: initial needs assessment, action planning, intervention execut

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37

Wilkinson, Nicholas. "Editorial." Open House International 32, no. 1 (2007): 5–6. http://dx.doi.org/10.1108/ohi-01-2007-b0001.

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2006 was our 30th year of publication - quite a feat considering that our financial muscle is dependent on a relatively small group of subscribers and seven institutional subscribers. Like a poor distant Elsevier relative we had no cash to have a party or to give away subscriptions but we did look around and say that we had achieved a lot with some color issues, a web site and some double length issues. In 2006, Open House International was covered by the Thomson ISI products namely, The Social Science Citation Index, The Arts & Humanities Citation Index, Social Sci-Search, Current Content

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Thai, Huyen, Duc Nguyen, Hang Bach, Hieu Nguyen, and Anh Vo. "Corporate Culture - The Key to Liquidity of Listed Real Estate Enterprises in Vietnam." Journal of Public Policy and Administration 9, no. 2 (2025): 100–110. https://doi.org/10.11648/j.jppa.20250902.15.

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Liquidity management has become a pressing concern for real estate firms in Vietnam, especially amid recent challenges such as credit tightening, rising interest rates, and macroeconomic uncertainty. The real estate sector, being highly capital-intensive and exposed to long project cycles, is particularly vulnerable to liquidity risk. While previous studies have extensively examined financial and macroeconomic factors affecting liquidity, little attention has been paid to the role of corporate culture - an intangible yet critical determinant of financial behavior and sustainability. Grounded i

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Arunkumar Yadava. "Ethical and regulatory challenges of AI adoption in the financial services sector: A global perspective." International Journal of Science and Research Archive 10, no. 1 (2023): 1222–35. https://doi.org/10.30574/ijsra.2023.10.1.0826.

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Increasingly within a few years, the drive for the articulation of strategies for transformation in operational efficiency of financial services, from customer service to fraud detection, behavioral prediction, credit decisions, cash-flow forecasts, or even anti-money laundering, has gained momentum with the advent of, or enhanced use of, AI technologies. Still, these systems are very much in a variable state; thus, a great deal stands to be done to bring much-needed understanding of how these systems function and to lend credibility to any push by the industry for real regulation of AI system

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Banirostam, Hamid, Touraj BaniRostm, Mir Mohsen Pedram, and Amir Masoud Rahmani. "Providing and evaluating a comprehensive model for detecting fraudulent electronic payment card transactions with a two-level filter based on flow processing in big data." International Journal of Information Technology 15, no. 8 (2025): 4161–66. https://doi.org/10.1007/s41870-023-01501-6.

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Previous research on fraud detection modeling is often based on a single algorithm, optimizing categories and clusters to find fraudulent patterns that they have provided unsupervised or supervised methods alone and within the framework of Hadoop. The proposed model, a model based on big data analysis extracts important features of user behavior patterns such as time, device type, values, and type of transaction, and their behavioral modeling. By creating different profiles for users, threshold values will be set for each of them. The proposed model for real-time fraud detection of electronic

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Lazaroiu, George, Tom Gedeon, Elżbieta Rogalska, et al. "Digital twin-based cyber-physical manufacturing systems, extended reality metaverse enterprise and production management algorithms, and Internet of Things financial and labor market technologies in generative artificial intelligence economics." Oeconomia Copernicana 15, no. 3 (2024): 837–70. http://dx.doi.org/10.24136/oc.3183.

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Research background: Generative artificial intelligence (AI) and machine learning algorithms support industrial Internet of Things (IoT)-based big data and enterprise asset management in multiphysics simulation environments by industrial big data processing, modeling, and monitoring, enabling business organizational and managerial practices. Machine learning-based decision support and edge generative AI sensing systems can reduce persistent labor shortages and job vacancies and power productivity growth and labor market dynamics, shaping career pathways and facilitating occupational transition

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Kurniyati, Yuli. "Peningkatan Kinerja Kelompok Simpan Pinjam melalui Pelatihan Administrasi Koperasi, Komunikasi Persuasive dan Kewirausahaan." Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship 2, no. 1 (2012): 97. http://dx.doi.org/10.30588/jmp.v2i1.83.

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<p><span><em>The Problems in Credits and savings groups of ”kopsa” and “Melati” </em><span><em>1). System administration and financial management is very simple, 2) The low </em><span><em>productive business activities (entrepreneurship) members, 3) Not having a clear </em><span><em>institutional rules, 4). Persuasive communication skills owned by the board and </em><span><em>members are still low. </em></span></span></span></span></span><em>The method used to ove

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Nyaga, Rosemary, and Grace Kariuki. "Financial literacy and financial growth of small and micro enterprises in Embu Town, Kenya." International Journal of Current Aspects in Finance, Banking and Accounting 7, no. 1 (2025): 13–29. https://doi.org/10.35942/4z6s9x28.

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The small and medium-sized enterprises (SMEs) located in Embu Town, Kenya, have encountered significant challenges that have hindered their ability to achieve their financial growth objectives. As a result, many SMEs in this region find themselves struggling to realize their full potential and contribute to the local economy as they had initially intended. This study examined how financial literacy influences the financial growth of small and micro enterprises in Embu Town, Kenya. The research was anchored on pecking order theory, modern portfolio theory, behavioral finance theory, and growth

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Zhang, Ganggang, and Richard Fairchild. "Investor protection, share repurchases, irrationality and agency conflicts: The implications for corporate governance." Corporate Ownership and Control 4, no. 1 (2006): 248–57. http://dx.doi.org/10.22495/cocv4i1c2p1.

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This paper provides a theoretical analysis of the effects of the strength of investor rights on a firm’s share repurchase policy in the face of agency conflicts and behavioural biases. We consider three reasons for firms to repurchase their shares; to eliminate agency costs of free cash-flow, to time the market, and to cater to investors. In the first case, we demonstrate that investor rights and repurchases may be complements or substitutes in addressing free cash flow problems. In the second case, we argue that stronger investor rights increase informational disclosure which reduces the abil

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Göker, Gönül. "Flow Experience Study for Outdoor Recreation: Ilgaz Ski Area Case Study." Journal of Tourism and Services 13, no. 25 (2022): 45–68. http://dx.doi.org/10.29036/jots.v13i25.370.

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Outdoor recreation is considered within the nature tourism potential of destinations. The study aims to measure the effect of the psychological levels of the ski athletes skiing in Ilgaz Mountain in the context of the flow experience dimensions on their perceived value for their activity and their behavioral intentions towards the destination. In addition, measuring the effect of the perceived value of the activity on the behavioral intention towards the destination is also within the scope of the other purpose. The study population consists of ski athletes coming to Ilgaz National Park. The F

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Fawzi Shubita, Mohammad. "The relationship between profitability and cash flow in Jordanian banks." Banks and Bank Systems 18, no. 4 (2023): 195–208. http://dx.doi.org/10.21511/bbs.18(4).2023.17.

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The relevance of this study lies in the importance of the two variables – profitability and cash flow – for the financial performance of banks, as well as the unique characteristics of the Jordanian banking sector. The purpose of the study is to investigate whether there is a significant relationship between profitability and cash flow in Jordanian banks and to identify potential factors that influence this relationship. The study methods are to employ a quantitative research method, using financial data from Jordanian banks over a period (2008–2019), Granger causality tests are used to descri

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Goštautaitė, Daiva, and Jevgenij Kurilov. "Comparative Analysis of Exemplar-Based Approaches for Students’ Learning Style Diagnosis Purposes." Applied Sciences 11, no. 15 (2021): 7083. http://dx.doi.org/10.3390/app11157083.

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A lot of computational models recently are undergoing rapid development. However, there is a conceptual and analytical gap in understanding the driving forces behind them. This paper focuses on the integration between computer science and social science (namely, education) for strengthening the visibility, recognition, and understanding the problems of simulation and modelling in social (educational) decision processes. The objective of the paper covers topics and streams on social-behavioural modelling and computational intelligence applications in education. To obtain the benefits of real, f

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Kim, Hyeong-Jin, and Yun-Tae Kim. "Debris Flow Behavioral Characteristic Based on Rheological Properties: A Case Study on Mt. Hwangnyeong and Mt. Umyeon." Journal of the Korean Society of Hazard Mitigation 20, no. 4 (2020): 75–85. http://dx.doi.org/10.9798/kosham.2020.20.4.75.

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Debris flow, one of the major natural disasters in Korea, usually occurs because of heavy rainfall during the rainy season. Recently in Korea, rainfall, as well as the frequency of debris flow, has continually increased as a result of climate change. Therefore, it is necessary to study the characteristics of the debris flow behavior for hazard mitigation and damage assessment. In this study, vane-type rheometer tests were conducted to estimate the rheological properties (viscosity, yield stress) of two soil samples collected from Mt. Hwangnyeong and Mt. Umyeon Several series of small-scale flu

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García-Jurado, Alejandro, Pilar Castro-González, Mercedes Torres-Jiménez, and Antonio L. Leal-Rodríguez. "Evaluating the role of gamification and flow in e-consumers: millennials versus generation X." Kybernetes 48, no. 6 (2019): 1278–300. http://dx.doi.org/10.1108/k-07-2018-0350.

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Purpose This research has three main objectives. First, it examines influence of gamification on the behavioral intention to use an e-commerce platform. Second, it analyzes the role of the flow state given its importance in terms of behavior in online environments. Finally, the study aims to detect and analyze differences between Millennials and Generation X. Design/methodology/approach The theoretical basis for this study stems from technology acceptance model. The extended model incorporates gamification and the optimal state of intrinsic motivation, flow state, as additional constructs. An

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Sharma, Divesh S., and Errol R. Iselin. "The decision usefulness of reported cash flow and accrual information in a behavioural field experiment." Accounting and Business Research 33, no. 2 (2003): 123–35. http://dx.doi.org/10.1080/00014788.2003.9729639.

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