Transactions on Quantitative Finance and Beyond

As changes in information technology have a significant impact on the structure of companies, integration within the supply chain, which exists directly or indirectly in the structure of any company, can be beneficial for company performance. This study examines the indirect impact of customer responsiveness integration within the supply chain on the economic sustainability of the supply chain through the adoption of blockchain technology as a dynamic capability component in the automotive industry using a Bayesian Structural Equation Modeling (BSEM)approach. The statistical population of the study consists of experts, supervisors, and managers of automotive companies, with 123 individuals selected through non-probability sampling. To assess the validity of the questionnaire, opinions of experts weresought, and Cronbach's alpha was used to determine the reliability of the questionnaires. The SEM-AMOS24 software was used to analyze the research hypotheses and examine the validity of the model usingBSEM. Thefindings of the study indicate that internal integration, including customer and supplier integration, and external integration within the supply chain, have a significant impact on the relationship between blockchain technology adoption and the economic sustainability of the supply chain. Additionally, customer responsiveness about Supply Chain Integration (SCI) and economic sustainability is achieved by attracting desirable domestic and foreign investors.

The COVID-19 epidemic had a significant impact on both India and the rest of the world. The manufacturing and selling processes have been delayed due to the Covid-19 epidemic’s quick spread. Many sectors are now searching for a suitable and efficient disruption recovery strategy to assist in their recovery. Thus, the goal of this essay is to create a workable model that takes the Covid-19 pandemic’s many elements into account. This study proposes an inventory model while taking into account an interruption in demand. In this model, the FIFO policy is used to analyze effect of degradation. It has been suggested that a two-parametric Weibull distribution would accurately reflect the actual issues brought on by degradation. A two-warehouse system’s total cost will be as low as possible during the lock-down period, according to the research. Additionally, sensitivity analysis was utilized to assess the behavior of the models

The main objective of this research is to investigate the relationship between working capital managementand the profitability of banks in the Iranian capital market. To achieve this objective, financial data from thirteen banks have been used in a balanced panel format over the period from 2013 to 2021. The dependent variable, profitability, includes two profitability indicators: Return on Assets (ROA) and Return on Equity (ROE). working capital management is measured using the cash ratio and Cash Conversion Cycle (CCC). In this research, hypothesis testing has been carried out using fixed-effect regressions and Generalized Method of Moments (GMM) estimations. The results indicate that there is no significant relationship between the cash ratioand profitability, while there is a positive and significant relationship between the CCC and profitability

This study investigates a multi-objective minimum cost flow with probabilistic objective function coefficients (Poss-MOMCF). Under using the α−cut set of the possibilistic variables, the Poss-MOMCF problem is converted into the corresponding (α-MOMCF) and hence into the (P-MOMCF) problem. A necessary and sufficient condition for investigating the α−possibly optimal solution is established. A fuzzy goal programming approach is applied to obtain the α−parametric optimal compromise solution. The stability set of the first kid under the concept of α−possiblyoptimal solution is characterized and analyzed without differentiability. Finally, a numerical example is given in the sake of the paper to clarify the methodology

Energy, besides other factors, production is considered the main factor in growth and economic development, and economics can play beneficial roles in the performance of different sectors. Hence, the country authorities should try to predict anything more precisely regarding energy consumption in the proper planning and guidance of consumption to control the way they desire energy demand and supply parameters. This paper aims to evaluate the hybrid model of artificial neural networks and genetic algorithms in forecasting demand energy to predict energy consumption in the country. A case study is energy consumption in Iran's transportation sector. So, for this review, we use the annual data on energy consumption of transport as a variable output of forecast models and data from the entire country's annual population, GDP, and the number of vehicles as the input variables. Evaluation results showed that themodel ofArtificial hybrid model of Neural Networks (ANN) and Genetic Algorithm (GA), campared toother models, has the highest accuracy in predicting energy demand in the transportation sector

Etisalat is a global business which currently operates in 16 countries across the Middle East, Asia and Africa, and as one of the 25 leading global telecoms companies, the management team has identified Nigeria, the largest black Nation on earth as a strategic opportunity to increase both its brand perception and returns to its shareholders. This piece, written based on few frameworks and models to provide an analytical recommendation to the leadership of Etisalat on how to penetrate the market, and also sustain its presence despite the monopolistic competition. The report provides an insight into a business case establishing the growth of LTE subscriptions in the market and also provides a macroeconomic analysis of the business environment of the Nigerian market. The popular SWOT analysis framework guided the critics of the status and capability of Etisalat as a global business, providing insight to its competitive advantages and its area of development as a brand. One identified opportunity for Etisalat, among many others, is the strong governmental and public relations capability of Etisalat which is considered a strategic opportunity to grow its presence in the region. The report also analyzed the economy of the country from a macro and more objective perspective. Identifying key challenges and strategic case for why Etisalat would succeed in Nigeria despite the obvious challenges. Identifying FDI in the telecoms industry as a growing area, the country has been able to help service businesses attract more infrastructural investment which has also reduced the cost of operation at scale. Finally, the piece provides critical short-term and long-term recommendations with an implementation plan which further identifies areas of immediate opportunities

Timely audit reports are essential for stakeholders in the healthcare sector to make informed decisions about the financial health of organizations. However, there is limited research on the factors influencing audit report timeliness in this sector. Understanding these determinants can help organizations improve their financial reporting practices and enhance transparency and accountability. This research examines the determinants of audit report timeliness in the healthcare sector,focusing on board size, board composition, audit fee, and audit timeliness. The study aims to provide insights into the factors that influence the timeliness of audit reports in the healthcare industry from 2014 to 2023 audit report of the sevenhealthcare firms in Nigeria Exchange Group, which is crucial for ensuring transparency and accountability in financialreporting. This study will utilize a quantitative research design to analyze the determinants of audit report timeliness in the healthcare sector. Data on board size, composition, audit fee, and audit timeliness will be collected from a sample of healthcare organizations. Preliminary findings suggest that board size and composition significantly impact audit report timeliness in the healthcare sector. Organizations with larger boards and more independent directors tend to have timelier audit reports. Additionally, higher audit fees are associated with faster audit report timeliness. However, the relationship between audit timeliness and audit report timeliness is inconclusive and requires further investigation. Overall, this study provides valuable insightsinto the determinants of audit report timeliness in the healthcare sector. By understanding these factors, organizations can improve their financial reporting practices and enhance transparency and accountability for stakeholders

This study examines the relationship betweenCredit Risk (CRI)and earnings quality, and the moderating role of Key Audit Matters(KAMs) in this relationship. Using a sample of 112 companies listed on the Tehran Stock Exchange from 2013 to 2022, the study employs a descriptive-correlational methodology and regression analysis to test two hypotheses. The results reveal a significant positive relationship between CRIand earnings quality, with higher CRIleading to greater earnings management. Furthermore, the disclosure of KAMs is shown to moderate this relationship byenhancing transparency and audit quality, thereby reducing earnings management in companies with higher CRI. The study's findings provide valuable insights for auditors, regulators, and investors, particularly regarding the benefits of KAM disclosure in improving the reliability of financial reports. Limitations include the exclusion of financial institutions and banks, as well as unaccounted political and economic factors. Future research should explore the broader impacts of KAM disclosures on corporatedecision-making and risk management

ChatGPT is an AI model designed for conversational purposes. This field has gained significant popularity in digital marketing, providing organizations with a vital tool for interacting with customers and enhancing their marketing efforts. The primary objective of this research is to examine the impact of ChatGPT on customer experience in digital marketing. Additionally,this study aims to investigate the moderating effects of business type, familiarity and comfort with technology on customer experience. Furthermore, the research explores the moderating roles of gender, age, and education level. Data for this study was collected electronically from 394 customers who interacted with ChatGPT in digital marketing using an open-access questionnaire. The results confirm the importance of the moderating role of familiarity and comfort with technology, business type, age, and education level in the relationship between customer experience with ChatGPT andOverall Satisfaction (OS)with digital marketing, while gender has no significant impact. The findings of this paper contribute to the existing literature on the use of conversational AI models in digital marketing and customer experience, providing insights and recommendations for future research

When the economy encounters sudden foreign shocks, the current account is regarded as an important political priority. This paper has studied the effect of share price shocks on the current account in the member states of ECO from 2008-2012. It has tried to answer how the share price shocks affect fluctuations of the current account in the member states of ECO by using scientific methods. By using theValue at Risk(VaR)approach, the results obtained for the current account fluctuations variable revealed that share price, the ratio of the current account balance to GDP, and the nominal interest rate have the greatest effects onthis variable. Furthermore, the least explanatory power in the current account fluctuations pertains to GDP and consumer price variables

Although it is unclear whether these services are reaching their full potential, mobile technology may assist smallholder farmers in receiving better financial services. This article fills the lacuna by providing an exploratory overview of the research on the effects of financial services offered by mobile phones on farmers, with a slight focus on Africa and other developing countries. The review emphasizes how little empirical data there is in this field. Results imply that farmers profited from advances in risk management, input management, post-harvest sales and loan disbursement ease. The evaluation also identifies several methodological flaws, most notably the use of lack of creditworthiness data and the diversion of resources by smallholder farmers

This research examines the impact of board reforms on audit fees and financial restatements in the Iranian capital market. In this context, data from 115 companies listed in the market were analyzed using panel data and logistic regression methods. Board reforms, as a key aspect of corporate governance, can influence transparency and the quality of financial reporting. The results indicate that enhancing information transparency and strengthening internal controls can reduce the likelihood of financial restatements, potentially leading to lower audit fees. Furthermore, establishing strong relationships between the board and auditors can facilitate the audit process and decrease costs. Finally, recommendations for future research are provided, including exploring the impact of board reforms in other countries and analyzing the role of environmental factors in thisrelationship. This study can contribute to a better understanding of the effects of board reforms on financial performance and audit quality in the Iranian capital market