Emirati Journal of Business, Economics and Social Studies
Published by Emirates Scholar Center for Research & Studies
The Emirati Journal of Business, Economics & Social Studies (EJBESS) is a peer-reviewed, open-access journal published by Emirates Scholar Center for Research & Studies (ESRC). EJBESS maintains rigorous standards through... Read aims & scope →
Articles & Issues
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International Best Practices of Digital-Green Integration: Lessons for Developing Countries
Governments are beginning to connect digital transformation and green transition policies, although the two agendas were long managed through separate reform tr…
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Beyond the Fraud Triangle: Developing a Technology-Enabled Theory of Fraud in the Digital Accounting Era
Accounting environments increasingly rely on cloud systems, automated processes, distributed technologies, and artificial intelligence. Although established fra…
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Corridors of Integrity: India-UAE Financial Vigilance, FATF Readiness, and Regional Economic Security
Purpose. The India-UAE corridor carries more than USD 100 billion in annual trade and the world's second-largest remittance flow, yet the same channels create m…
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FUEL SUBSIDY REMOVAL AND CORPORATE FINANCIAL PERFORMANCE: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA
The decision by the Federal Government of Nigeria to remove the Premium Motor Spirit (PMS) subsidy in May 2023 was one of the most significant economic policy r…
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Rearchitecting Global Oil Security: The UAE Inland Canal as a Systemic Redundancy Solution (A Real-Options and Capacity Reservation Approach to the Sharjah-Fujairah Corridor)
This study addresses a core problem in infrastructure finance and public-goods provision: how to finance and govern a costly, non-excludable, crisis-contingent …
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Governing AI-Assisted Board Decisions: A Dual-Lock Model for Information Independence and Accountability
Purpose: This study develops a governance architecture for board-governed strategic decisions in which artificial intelligence (AI) provides common advice while…
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Socio-Cultural and Political Contexts of Kerala Migrants in the United Arab Emirates: Adaptation, Identity, and Community Life
There are two main reasons why labour migrants remain in a host country for a long time. The first is the presence of favourable conditions for migrants in the …
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From Waste to Wealth: The Economic Case for Valorising the United Arab Emirates’ Agricultural and Food-Processing Biomass Residues Energy Production, Carbon-Credit Revenue, and Net-Zero Contribution Across Three Deployment Scenarios
The United Arab Emirates (UAE) generates an estimated 8–12 million tonnes of agriculture- and food-related organic residue each year, a stream presently treated…
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Supplier Development: Insights from the Literature and Relevance to the Upstream Petroleum Industry in Nigeria
Supplier development is increasingly recognised as a strategic element of supplier management, particularly in industries where buying firms depend on capable e…
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Audit Committee Financial Expertise and Sustainability Reporting of Listed Deposit Money Banks in Nigeria: Moderated by Women Chairperson
Sustainability reporting has become an integral aspect of corporate governance as stakeholders increasingly demand transparency regarding environmental, social,…
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Sovereign Operating System (Sovereign OS): The Architectural Immunity Engine
This paper introduces Sovereign OS, a proposed deterministic framework for risk governance and structural integrity in organizational and technological systems …
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Khawf, Huzn and Sakinah in Islamic finance
This article analyses the way in which Islamic finance incorporates certain psychological and emotional states known in Islamic thought, namely khawf (fear and …
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Governing the Capability-Accountability Gap through Global Capability Centres as Regulatory Nodes in the Gulf
Global Capability Centres (GCCs), wholly-owned “captive” units through which multinational enterprises internalise offshore delivery, have migrated from cost-dr…
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The Influence of Risk Perception on Portfolio Choice Among Mauritian Retail Investors
This study addresses the growing significance of comprehending behavioral aspects on investment decision-making by examining the impact of risk perception on po…
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UAE FININT Resilience using a Network-Based Framework for Countering Terrorist Financing: From AML Compliance to Financial-Hub Resilience, An Attempt to Design an Integrated Counter-Terrorist-Financing Architecture for the United Arab Emirates
The United Arab Emirates (UAE) occupies a distinctive position in the international financial system: its success as a global banking, trade, logistics and virt…
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Beauty across cultures: Comparing makeup styles, colors, and perceptions between Emirati and Chinese women
Culture, traditions, and social expectations play an important role in determining beauty and makeup standards. Thus, the purpose of this research project is to…
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قياس كفاءة أهم محطات حاو يات الخليج العربي والبحر الأحمر باستخدام أسلوب تحليل مغلف البيانات
تختلف محطات الحاو يات في درجة خدمتها للسفن وخطوط الملاحة الدولية التي تزايدت أهميتها الاستراتيجية مؤخرا،ً وخصوصاً في منطقة الخليج العربي والبحر الأحمر، كما تتفا…
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Integrating Artificial Intelligence and Data Analytics into Marketing Education: The Digital-Ready Marketing Education Framework for Developing Graduates in Emerging Economies
Artificial intelligence (AI) and data analytics are reshaping marketing practice, yet many universities in emerging economies have been slow to reflect these ch…
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Effects Of Corporate Governance and Financial Leverage of Quoted Deposit Money Banks in Nigeria
This study examines the effect of corporate governance mechanisms on the financial leverage of quoted Deposit Money Banks (DMBs) in Nigeria over the period 2015…
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Accounting Implications of the OECD Pillar Two Global Minimum Tax: A Systematic Literature Review
Purpose: The OECD/G20 Inclusive Framework's Pillar Two Global Anti-Base Erosion (GloBE) rules introduce a 15% global minimum effective tax rate for large multin…
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The Fiscal Cliff Ahead: A Sectoral Exposure Index for the Expiration of Federal Small Business Relief among Abu Dhabi SMEs
This article develops the Fiscal Cliff Exposure Index (FCEI), a sector-level composite indicator anticipating the 31 December 2026 expiration of the UAE's feder…
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Strengthening Entrepreneurial Ecosystems in North-Central Nigeria: A Pathway to Scaling SMES Amid Economic Volatility
Small and Medium Enterprises (SMEs) play a critical role in employment generation, innovation, and economic development in Nigeria. However, persistent economic…
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Digital Financial Inclusion and Human Development: Cross-Country Evidence from Developing Economies
This paper examines whether digital financial inclusion (DFI) is positively associated with the Human Development Index (HDI) across developing economies and wh…
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التوطين بين الوطنية والعقل الاستراتيجي : تأمل نقدي في جدل الاستدامة البشرية ومآلات التوطين في دولة الإمارات العربية المتحدة
يتناول هذا التأمل النقدي إشكالية التوطين في دولة الإمارات العربية المتحدة من زاوية تتجاوز الامتثال التشريعي إلى العمق الاستراتيجي لبناء قوى عاملة وطنية فاعلة وم…
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Extreme Heat and Food Price Inflation in The United Arab Emirates
The UAE is one of the world's hottest countries and imports more than 90% of the food consumed by its population. This study asks a simple question: when UAE su…
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Economic Diversification in Israel for a generation: From 1995-2025: An In-Depth Analysis of Structural Transformation, Challenges, and Outcomes
This study offers a examination of Israel’s economic diversification from 1995 to 2025, highlighting structural transformation amid geopolitical challenges. Emp…
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Reimagining Third Sector Operations: A Critical Reflection on Developing a Business-Aligned Nonprofit Framework Focused on Dignity and Operational Effectiveness in the Arab World Context
This critical reflection examines the development of a framework for third sector or public-benefit organizations, aiming to improve traditional charitable mode…
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54 years of the United Arab Emirates: An Advanced Econometric Analysis of Economic Diversification and Productivity Dynamics
This study presents a rigorous econometric examination of the relationship between economic diversification and total factor productivity (TFP) growth in the Un…
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Child Nutritional Intake Effects on Health Outcomes in Cameroon
The aim of this study is to evaluate the effect of nutritional intake on child health endowments in Cameroon and to verify the heterogeneity effect by household…
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Examining The Impact Of Interest Rate, Inflation And Balance Of Trade On Saudi Arabia’s Financial Markets Performance
A confirmatory framework, utilizing the positivist standpoint, provides clarifications of the issue at hand. Investigating the impact of the macroeconomic facto…
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Bilateral Treaties and International Regulations: A Systematic Literature Review
This qualitative systematic literature review aimed to explore the factors that may oblige the formulation of the international regulatory framework for countri…
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AI in a Dual Challenge: Creative Remedies for the Hunger and Climate Disasters
No doubt that Artificial intelligence (AI) is shaping the current era. At the same time, climate change is putting agriculture under immense stress—especially i…
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Effect of Macroeconomic indicators on Financial Inclusion: A Study of EAGLES Economies
The effect of macroeconomic variables on financial inclusion in EAGLES economies is examined in this study. The Eagles economy, comprising nine nations—Brazil, …
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Challenges faced by foreign companies in Turkey due to volatility of the local currency
Even though the working climate in Turkey is widely considered positive, many foreign enterprises have found success there. Local currency fluctuation is one of…
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Blockchain Cryptocurrency New trusted third party or danger for its users
Purpose: This paper explores whether blockchain and cryptocurrencies serve as a new trusted intermediary or pose risks to users. By examining their fundamental …
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