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Budgets

Construction and empirical analysis of a quantitative model on the relationship between budget control and financial performance in management accounting—Evidence from Russian enterprises

Ning Tie

ShinyDataMatcher: A user-friendly application for integrating survey data

Lucia Guastadisegni, Fedele Greco, Carlo Trivisano

Who Leads, What Matters? Machine Learning and the Complexity of University Performance

María Teresa Ballestar, Kathrin Komp-Leukkunen, [ ... ], Jorge Sainz

A multi-period robust portfolio optimization framework using yager’s entropy

Arman Khosravi, Seyed Jafar Sadjadi

Identifying researcher characteristics driving growth in Japanese University-originated deep-tech startups: A machine learning approach

Yoshifumi Mizuhara, Tetsusei Kurashiki

IVA-FL: An information-value-aware federated learning framework for Privacy-Preserving Financial data Risk Management

Jinyu Wu, Hanjie Xu, [ ... ], Zhengxi Huang

Cost-effectiveness of percutaneous patent foramen ovale closure versus medical therapy for cryptogenic stroke prevention: A Chinese healthcare perspective

Chen Chen, Ting Xu, [ ... ], Xiaoli Yang

Non-linear impacts of local fiscal expenditure on farmers’ income: A SHAP-informed machine-learning analysis

Tingting Zhang, Jinshuai Zhang

Financial constraints and corporate bankruptcy risks in China: The buffer role of cash holdings

Quang Thu Luu, Hieu Thi Thanh Nguyen, Trang Ngoc Doan Tran, Tung Thanh Ho

“What’s the point, when we’re already dead?” Implementation challenges of COVID-19 public policies for indigenous peoples in the Peruvian Amazon: A sequential multi-method qualitative study

Andrea Valdivia-Gago, Patricia J. García, [ ... ], Carol Zavaleta-Cortijo

Do government outlays crowd-out private consumption? Evidence from the European Union

Ömer Faruk Bölükbaşı, Olcay Çolak

Statistical approaches for service delivery differentials as assessed through a composite indicator: Application to Ugandan local governments

Hillary Muhanguzi, Francesca Bassi, Yeko Mwanga, James Wokadala

Can participatory budgeting mitigate government debt risk？—An empirical analysis using cross-national panel data

Yongpeng Li, Qianqian Zhang

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