Vol. 18 No. 3 (2026): International Journal of Economics and Financial Studies

Published: 2026-09-25

Original Article

THE IMPACT OF INVESTOR BEHAVIORAL BIASES ON INVESTMENT DECISION-MAKING: THE MODERATING ROLE OF FINANCIAL MANAGEMENT CAPABILITY

Mohammed A. Al Doghan, Mansur Mansurov

1-26
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CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND DUAL CHANNEL FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN SOUTH AFRICA

Makhathini Lungani Rudolph, Kansilembo Aliamutu

27-49
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FROM STATIC BUDGETS TO COGNITIVE FORECASTS: HOW AI-SUPPORTED BUDGETARY PLANNING RESHAPES FINANCIAL REPORTING QUALITY IN IRAQI COMMERCIAL BANKS

Hayder Oudah Kadhim, Abdulwahab Razzaq Alwan Al-Yasar, Mohammed Muneam Ali

50-67
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ENTERPRISE RISK MANAGEMENT AND FINANCIAL PERFORMANCE: MEDIATING ROLE OF STRATEGIC MANAGEMENT CAPABILITY AND MODERATING ROLE OF RISK CULTURE

Mohammed A. Al Doghan, Jamshid Pardaev

68-93
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BLOCKCHAIN APPLICATIONS AS A TOOL TO REDUCE FINANCIAL CORRUPTION IN BUDGET PREPARATION AND IMPLEMENTATION PROCESSES

Abdulwahab Razzaq Alwan Al-Yasar, Dukhkhani Adil Basheer Dhahir, Hussein Ali Hisab

94-112
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PORTFOLIO OPTIMIZATION AND HEDGING EFFECTIVENESS OF TRADITIONAL AND ALTERNATIVE ASSETS: EVIDENCE FROM THE IRAQI FINANCIAL MARKET

Zainab Sabah, Kafaa Ali

113-140
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THE ASSOCIATION BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: A JSE PERSPECTIVE

Nthabiseng Letsoalo, Natasha Robbetze, Ronel Cassim

141-161
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DIGITALIZATION, GREEN INNOVATION AND INDUSTRIAL UPGRADING: THE MODERATING ROLE OF ENVIRONMENTAL REGULATION IN CHINESE MANUFACTURING

Dandan Fu, Suryati Ishak, Yasmin Bani, Olohunlana Somod Dapo

162-183
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THE DISTANCE THAT MONEY HIDES: A TANGIBILITY-EFFECT ACCOUNT OF WHY PAYMENT FORM SHAPES SPENDING

AbdulRasool Ali Hussein, Khalid Shami Nashoor, Ali Hussein Muhammad, Abdullah Haider Jawad

184-204
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BANKING IN THE PALM OF THE HAND: EASE OF USE, TRUST, AND THE SUSTAINABILITY OF MOBILE FINANCIAL SERVICES IN IRAQ

Huda M. Saleem Muhi Al-Sahrawardee, Fadila Ali Chaichan

205-229
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