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Although many countries have implemented corporate governance reforms, empirical assessments of their effectiveness remain scarce, particularly in emerging economies like Morocco. This study aims to bridge this gap by examining the impact of Morocco’s 2008 Corporate Governance Code on earnings management practices among firms listed…

This study explores the financial safety challenges faced by small and medium-sized enterprises (SMEs) and investigates the information needs of their managers in mitigating financial risk. Based on structured interviews with 23 SME managers across various industries in Poland, the research identifies key internal and…

The convergence of digital platforms and television content has reshaped global media consumption, offering new opportunities for cultural communication and branding. This study examines how Turkish Netflix dramas utilize historical locations to contribute to city branding and public diplomacy. Departing from traditional narratives, contemporary Turkish…

In the face of complex contemporary challenges—ranging from global crises to rapid digital transformation—Design Science Methodology (DSM) offers a structured approach for developing innovative, research-based artefacts that address real-world problems. This paper explores DSM as a paradigm that merges technological design with human-centered considerations, emphasizing…

The aim of this paper was to examine and compare the level of consumer ethnocentrism, materialism and impulsive consumer behaviour. Special attention was paid to differences between respondents according to gender and educational attainment. Types of purchasing behaviour from the perspective of customers in relation…

This study explores the critical role of student satisfaction in promoting academic success within higher education, emphasizing its relationship with motivation, academic confidence, and psychological capital. While prior research has addressed student satisfaction, few studies have analyzed its multidimensional influence alongside psychoeducational variables, particularly within…

This article aims to explain the basic concepts of gross domestic product, standard of living, quality of life and economic indicators that will serve as tools for analysis. The main objective is to compare the quality of life between individual countries using the Human Development…

This study explores machine learning approaches to predict customer churn in the banking sector. Following Dietterich’s Machine Learning Problem Research Life Cycle, six key steps were implemented: data gathering, preparation, exploratory data analysis (EDA), model creation, training, evaluation, and hyperparameter tuning.  A systematic literature review…

A precondition for the existence, stability, and competitiveness of enterprises is their performance. In measuring the performance of enterprises, the priority is mainly to monitor and measure their financial performance. The values ​​of financial indicators reflect all the consequences of ongoing processes in the enterprise.…

Although previous studies have explored the link between digitalisation and bank performance, the impact of these digital tools on deposit money banks in Nigeria remains debatable, especially regarding the components of digital accounting practices. This study examined the effect of digital accounting practices on the…