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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THE IMPACT OF DIGITAL TRANSFORMATION READINESS TOWARDS THE NEW NORMALCY IN THE EDUCATION SYSTEM
Due to digital technology advancements and the upheaval of the COVID-19 pandemic, universities have evolved their interest in integrating new communication tech…
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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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Digital transformation and the use of artificial intelligence to enhance financial transparency and ensure tax and insurance compliance: reducing the double whammy
The phenomenon of failing to transfer amounts deducted from employees’ salaries for taxes and social insurance, along with the non-payment of the employer’s sha…
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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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Capital Structure as a Financial Constraint in the CSR–Performance Nexus: Evidence from Large UK Firms
This study re-examines the relationship between Corporate Social Responsibility (CSR) and firm performance by introducing capital structure not merely as a mode…
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The Effect of Emotional Intelligence Skills on Leaders’ Performance: An Empirical Study Applied on Egyptian Public Universities
This study is conducted to determine the effects of emotional intelligence on leaders’ performance within Egyptian universities. The concepts of emotional intel…
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FROZEN ASSETS, FRACTURED TIES: THE LEBANESE DIASPORA AND THE BANKING CRISIS.
In October 2019, Lebanon's banking system collapsed, freezing and devaluing deposits held by millions, including a significant proportion of the Lebanese diaspo…
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The Economic Pathway of Intelligent Digital Transformation in Light of the Forecasts of the Fifth Industrial Revolution
Objective: This study examined the economic trajectory of smart digital transformation in the context of the Fifth Industrial Revolution, focusing on its econom…
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The Effectiveness of Utilizing Artificial Intelligence (AI)-Based Technologies and Applications in Improving Results for Arson Investigation
This article aimed to determine the effectiveness of (Machine Learning, Artificial Neural Networks, Pattern Recognition and Data Analysis, and Fire Dynamics Sim…
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