Original Research Management
Impact of Entrepreneurial Intention on Entrepreneurial Orientation in SMEs: Mediating Role of Environmental Uncertainty

Shahina Qurban Jan; Jiang Junfeng; Muhammad Babar Iqbal; Tribhuwan Kumar Bhatt

Volume 11, Issue 2 , February 2024, Pages 111-126


  Entrepreneurial intention is an important concept for understanding and promoting entrepreneurship. It is a strong predictor of entrepreneurial behavior, and it can lead to a number of positive benefits for individuals, society, and the economy. This study aims to examine the impact of entrepreneurial ...  Read More

Original Research Accounting
Exploring the Determinants of Firms’ Short-Term Investment Across the GCC Countries

Mahmood Ali Al Wahaibi; Syed Sadullah Hussainy; Afshan Younas Durrani

Volume 11, Issue 2 , February 2024, Pages 127-147


  This study sheds novel light on the factors influencing short-term investments made by businesses. It delves into the impact of previously unexplored variables on working capital requirements at both the firm and macroeconomic levels. These variables include equity issuance activity, corporate yields, ...  Read More

Original Research Economics
The Analysis of Capital Structure Theories in Emerging Markets

Saad Raad Faysal

Volume 11, Issue 2 , February 2024, Pages 148-161


  The primary purpose of this paper is to verify the basic assumptions according to the pecking order and Trade-off theory for the capital structure in listed firms on KSA, Iran, and the Iraq Stock Exchange of West Asian countries. The pooled ordinary least squares (OLS) were used to examine the relationships ...  Read More

Original Research Management
Enhancing Competitive Advantage: A Blend of Marketing Strategies for Micro and Small-Scale Fishery Businesses in Mwanza City

Chacha Magasi; Geofrey Kimambo

Volume 11, Issue 2 , February 2024, Pages 162-182


  Tanzanian micro and small-scale fishery businesses struggle with limited market share and competitiveness due to ineffective marketing strategies. The purpose of the study was to investigate a blend of marketing strategies enhancing the competitiveness of micro and small-scale fishery businesses. The ...  Read More

Original Research Management
Application of Market Timing Theory: Evidence from Canadian Firms

Humayun Humta; Hamayoun Ghafourzay

Volume 11, Issue 2 , February 2024, Pages 183-193


  Internal and external finance are the two primary forms of funding for businesses. Internal financing is derived from retained profits, while external financing may come through borrowing money or the issuance of stocks. Businesses utilize it constantly to grow and stay alive, so the choices they make ...  Read More

Conceptual Paper Accounting
The Impact of Financial Technology on Auditing Profession: An Analytical Perspective

Mohamed Khamis Zaytoun; Mohamed Mahmoud Elhoushy

Volume 11, Issue 2 , February 2024, Pages 194-211


  This research aims to analyze the impact of the increasing development of financial technology on the auditing profession. To achieve this goal, it defined financial technology as the use of technological innovation in the financial sector using the online market as a place to provide solutions to various ...  Read More