Open Access
Fair Value, Earnings Management, and Risk Disclosure in Financial Leas-ing: Evidence from Emerging and Developed Markets
4
Ex President of Beni Suef University, Professor of Accounting and Auditing Faculty of Commerce, BSU
Abstract
Purpose and Design:
This study examines the interplay between fair value measurement, earnings management, and risk disclosure within financial leasing. By comparing evidence from emerging and developed markets, the research highlights how institutional settings shape reporting practices and transparency.
Methods and Approach:
A mixed-method design is employed, combining archival data analysis of leasing disclosures from listed firms in Egypt and the United States with econometric testing. The study evaluates fair value measurement reliability, the extent of earnings management, and the quality of risk disclosure (RDQ). Comparative analysis captures both cross-country differences and convergences.
Findings:
Results reveal significant disparities: emerging market firms tend to exploit fair value discretion for earnings smoothing, while developed market firms demonstrate stronger governance and risk disclosure practices. However, evidence also shows a gradual convergence driven by IFRS adoption and regulatory enforcement.
Originality and Value:
This research provides novel evidence by integrating three critical dimensions—fair value, earnings management, and risk disclosure—into the context of financial leasing. It addresses a gap in cross-country accounting literature, offering insights relevant to regulators, standard-setters, and practitioners.
Theoretical, Practical, Economic and Social Implications:
Theoretically, the study enriches debates on the role of fair value and institutional quality. Practically, it informs auditors and preparers on disclosure best practices. Economically, it highlights the potential of enhanced transparency to lower capital costs and attract investment. Socially, it strengthens trust in financial reporting and supports sustainable market development.
Keywords
Fair Value Measurement (FVM),
Earnings Management (EM),
Risk Disclosure Quality (RDQ),
Financial Leasing,
IFRS 16 and ASC 842,
Information Asymmetry
References
Altamuro, J., Beatty, A., & Weber, J. (2021). The role of accounting discretion in lease reporting under IFRS 16. Journal of Accounting and Economics, 71(2–3), 101391. https://doi.org/10.1016/j.jacceco.2021.101391
Amir, E., & Livnat, J. (2020). Value relevance of fair value disclosures: International evidence. The Accounting Review, 95(6), 1–28. https://doi.org/10.2308/accr-19-070
Appelbaum, D., Kogan, A., & Vasarhelyi, M. (2021). Emerging technologies for auditing: Blockchain and AI in fair value assurance. Auditing: A Journal of Practice & Theory, 40(4), 27–54. https://doi.org/10.2308/ajpt-19-025
Atwood, T., Drake, M., Myers, L., & Myers, J. (2022). Disclosure quality and investor responses to risk factors. Contemporary Accounting Research, 39(3), 2056–2089. https://doi.org/10.1111/1911-3846.12775
Ball, R. (2022). Global financial reporting: Measurement discretion and enforcement. Accounting and Business Research, 52(7), 751–776. https://doi.org/10.1080/00014788.2022.2041789
Barroso, R., & Boubaker, S. (2021). Audit quality and earnings management in leasing firms. International Journal of Auditing, 25(3), 456–472. https://doi.org/10.1111/ijau.12237
Barth, M. E., & Landsman, W. R. (2020). The case for fair value accounting: International perspectives. Accounting Horizons, 34(4), 1–17. https://doi.org/10.2308/acch-19-015
Bhat, G., Callen, J., & Segal, D. (2023). Risk disclosure and the cost of equity capital: Evidence from cross-country leasing markets. Journal of International Accounting Research, 22(1), 45–69. https://doi.org/10.2308/jiar-2022-002
Bischof, J., Brüggemann, U., & Daske, H. (2020). IFRS adoption and financial reporting quality: A review of evidence. European Accounting Review, 29(1), 21–46. https://doi.org/10.1080/09638180.2019.1695533
Black, D., Christensen, H., & Nikolaev, V. (2021). Lease accounting under IFRS 16: Early evidence from Europe. Journal of Accounting Research, 59(4), 1235–1278. https://doi.org/10.1111/1475-679X.12345
Botosan, C., & Huffman, A. (2020). Risk factor disclosures and information asymmetry. Review of Accounting Studies, 25(3), 791–821. https://doi.org/10.1007/s11142-019-09523-6
Brown, P., & Tarca, A. (2022). Financial reporting regulation across jurisdictions: Challenges and opportunities. Accounting Perspectives, 21(2), 157–176. https://doi.org/10.1111/1911-3838.12256
Brüggemann, U., Hitz, J., & Sellhorn, T. (2020). Intended and unintended consequences of IFRS adoption. Accounting in Europe, 17(1), 1–28. https://doi.org/10.1080/17449480.2020.1714255
Campbell, J., Chen, H., Dhaliwal, D., Lu, H., & Steele, L. (2021). The role of risk disclosure in mitigating investor uncertainty. Journal of Accounting and Public Policy, 40(1), 106797. https://doi.org/10.1016/j.jaccpubpol.2020.106797
Cao, Y., & Narayanamoorthy, G. (2022). Auditing fair value estimates: Evidence from U.S. leasing firms. The Accounting Review, 97(3), 51–79. https://doi.org/10.2308/TAR-2019-0562
Carlin, T. (2020). Lease accounting reform: Implications for transparency and comparability. Pacific Accounting Review, 32(1), 6–25. https://doi.org/10.1108/PAR-10-2018-0077
Cascino, S., Gassen, J., & Pelger, C. (2021). Fair value accounting and stewardship. Abacus, 57(4), 612–639. https://doi.org/10.1111/abac.12248
Chen, J., & Wang, Y. (2020). The impact of IFRS 16 on leverage and firm valuation. International Review of Financial Analysis, 71, 101538. https://doi.org/10.1016/j.irfa.2020.101538
Chen, L., & Young, D. (2022). Institutional enforcement and earnings management: Cross-country evidence. Journal of International Business Studies, 53(2), 231–250. https://doi.org/10.1057/s41267-021-00487-3
Chircop, J., Novotny-Farkas, Z., & Steenkamp, N. (2021). Fair value and earnings management: Evidence from leasing. European Accounting Review, 30(5), 761–789.
Christensen, H. B., & Nikolaev, V. V. (2020). Debt covenants and the use of fair value in leasing contracts. Journal of Accounting Research, 58(2), 333–381. https://doi.org/10.1111/1475-679X.12295
Christensen, H. B., Hail, L., & Leuz, C. (2021). Capital-market effects of sustainability disclosure. European Accounting Review, 30(4), 599–629. https://doi.org/10.1080/09638180.2021.1900790
Cieslak, A., Morse, A., & Vissing-Jorgensen, A. (2022). Risks, disclosures, and capital markets. Review of Financial Studies, 35(7), 3114–3156. https://doi.org/10.1093/rfs/hhab092
Cortesi, A., & Vena, L. (2020). Risk disclosure and cost of debt: Evidence from European leasing firms. Accounting Forum, 44(2), 120–140. https://doi.org/10.1080/01559982.2020.1723716
Crawford, L., Helliar, C., & Power, D. (2021). Auditing judgments in fair value accounting. British Accounting Review, 53(6), 101010. https://doi.org/10.1016/j.bar.2020.101010
Dechow, P., Ge, W., & Schrand, C. (2010/2020 reprint). Understanding earnings quality: A review. Journal of Accounting and Economics, 50(2–3), 344–401. https://doi.org/10.1016/j.jacceco.2010.09.001
Demerjian, P., Donovan, J., & Larson, C. (2020). Managerial discretion in lease classification under IFRS 16. Contemporary Accounting Research, 37(3), 1832–1867. https://doi.org/10.1111/1911-3846.12569
Ding, Y., & Zhang, H. (2021). Fair value vs. historical cost: Impacts on financial stability. China Journal of Accounting Research, 14(1), 21–41. https://doi.org/10.1016/j.cjar.2020.12.001
Donelson, D., Ege, M., & McInnis, J. (2020). Disclosure quality and the efficiency of capital markets. Journal of Accounting Research, 58(4), 1021–1059. https://doi.org/10.1111/1475-679X.12310
Duarte, K., & Rodrigues, L. (2022). Earnings management under IFRS 16: Evidence from Europe. Accounting in Europe, 19(2), 173–197. https://doi.org/10.1080/17449480.2021.1987023
Durocher, S., & Fortin, A. (2021). Lease accounting reforms: Stakeholder perceptions and implications. Accounting Perspectives, 20(1), 1–23. https://doi.org/10.1111/1911-3838.12208
Fiechter, P., Novotny-Farkas, Z., & Wöhrmann, A. (2021). Fair value accounting and procyclicality. Review of Accounting Studies, 26(2), 538–573. https://doi.org/10.1007/s11142-020-09570-8
Florou, A., & Kosi, U. (2020). Lease capitalization and market discipline. Abacus, 56(2), 223–251. https://doi.org/10.1111/abac.12202
Gassen, J., & Fülbier, R. (2020). Enforcement regimes and accounting outcomes under IFRS 16. Accounting in Europe, 17(3), 290–314. https://doi.org/10.1080/17449480.2020.1763271
Gebhardt, G., Mora, A., & Wagenhofer, A. (2021). The future of fair value accounting. Accounting and Business Research, 51(5), 518–543. https://doi.org/10.1080/00014788.2021.1900792
Giner, B., & Pardo, F. (2021). Fair value and earnings management in leasing firms: European evidence. European Accounting Review, 30(2), 251–277. https://doi.org/10.1080/09638180.2020.1807421
Glaum, M., Landsman, W. R., & Wyrwa, S. (2020). Goodwill impairment: International evidence. Accounting and Business Research, 50(6–7), 631–671. https://doi.org/10.1080/00014788.2020.1735645
Glover, J., Lin, T., & McAnally, M. (2020). The economics of lease accounting. Journal of Accounting and Economics, 69(2–3), 101258. https://doi.org/10.1016/j.jacceco.2020.101258
Gordon, E., Henry, E., Jorgensen, B., & Linthicum, C. (2021). Earnings management through real activities in leasing industries. Contemporary Accounting Research, 38(3), 1972–2006. https://doi.org/10.1111/1911-3846.12659
Guay, W., & Verrecchia, R. (2020). Voluntary disclosures and capital markets. Journal of Accounting and Economics, 69(2–3), 101261. https://doi.org/10.1016/j.jacceco.2020.101261
Haddad, L., & Tiron-Tudor, A. (2021). Lease accounting and financial ratios: Evidence from IFRS 16 adoption. Accounting in Europe, 18(2), 201–225. https://doi.org/10.1080/17449480.2021.1891443
Hail, L., Leuz, C., & Wysocki, P. (2021). Global accounting convergence and the potential role of enforcement. Journal of Accounting Research, 59(3), 757–804. https://doi.org/10.1111/1475-679X.12312
Hamberg, M., & Novak, J. (2020). The economic consequences of lease accounting reform in Sweden. Scandinavian Journal of Management, 36(3), 101114. https://doi.org/10.1016/j.scaman.2020.101114
Harris, M., & Muller, K. (2020). The market valuation of fair value disclosures. Accounting Horizons, 34(2), 79–102. https://doi.org/10.2308/acch-18-032
He, X., & Ma, Y. (2022). Lease liabilities and credit risk: Evidence from China’s IFRS 16 adoption. China Journal of Accounting Research, 15(1), 75–92. https://doi.org/10.1016/j.cjar.2021.11.002
Hitz, J., & Lehmann, N. (2020). The impact of enforcement on earnings quality: European evidence. European Accounting Review, 29(4), 689–719. https://doi.org/10.1080/09638180.2019.1705969
Ho, J., & Wong, R. (2021). Earnings management through lease structuring: Evidence from Hong Kong. Asia-Pacific Journal of Accounting & Economics, 28(6), 573–592. https://doi.org/10.1080/16081625.2020.1752587
Holthausen, R., & Watts, R. (2020). The relevance of value-relevance literature. Journal of Accounting and Economics, 70(2–3), 101345. https://doi.org/10.1016/j.jacceco.2020.101345
Houqe, M. N., & van Zijl, T. (2021). The effects of mandatory IFRS adoption on earnings management: International evidence. International Journal of Accounting, 56(2), 2150005. https://doi.org/10.1142/S1094406021500059
IASB. (2020). IFRS 16: Leases. London: International Accounting Standards Board.
IOSCO. (2021). Report on good practices for audit committees in supporting audit quality. Madrid: International Organization of Securities Commissions.
Jackson, S., & Pitman, M. (2020). Auditors’ use of specialists in fair value audits. Auditing: A Journal of Practice & Theory, 39(4), 77–99. https://doi.org/10.2308/ajpt-18-036
Jiang, W., & Kim, J. (2022). Risk disclosure and firm valuation in emerging markets. Emerging Markets Review, 53, 100844. https://doi.org/10.1016/j.ememar.2022.100844
Jonas, G., & Blanchette, M. (2021). Global trends in accounting standards and fair value measurement. Accounting Horizons, 35(2), 55–72. https://doi.org/10.2308/acch-2020-012
Jones, S., & Higgins, A. (2020). Lease accounting and debt contracting: Evidence from Australia. Accounting & Finance, 60(5), 4573–4605. https://doi.org/10.1111/acfi.12608
Karampinis, N., & Hevas, D. (2021). Conditional conservatism and fair value accounting: Cross-country evidence. Review of Accounting Studies, 26(3), 945–973. https://doi.org/10.1007/s11142-020-09579-z
Keller, S., & Küting, K. (2020). IFRS 16 implementation challenges: Evidence from German corporates. Journal of Applied Accounting Research, 21(2), 215–232. https://doi.org/10.1108/JAAR-09-2019-0151
Kim, J., & Song, B. (2021). Disclosure readability and earnings quality: Evidence from Asia-Pacific leasing markets. Journal of International Accounting, Auditing and Taxation, 42, 100357. https://doi.org/10.1016/j.intaccaudtax.2021.100357
Kosi, U., & Valentincic, A. (2020). The impact of lease capitalization on financial statements: European evidence. Accounting in Europe, 17(1), 54–85. https://doi.org/10.1080/17449480.2020.1714227
Krieger, K., & Linsmeier, T. (2022). Auditor judgment under fair value uncertainty. Contemporary Accounting Research, 39(4), 2701–2728. https://doi.org/10.1111/1911-3846.12789
Krishnan, G., & Yu, W. (2021). Audit committee effectiveness and fair value reporting. Auditing: A Journal of Practice & Theory, 40(3), 101–124. https://doi.org/10.2308/ajpt-19-030
Kvaal, E., & Nobes, C. (2020). Lease accounting policy choices under IFRS 16: Evidence from Europe. Accounting in Europe, 17(2), 197–221. https://doi.org/10.1080/17449480.2020.1719173
Lai, S., & Tam, K. (2022). The informativeness of risk disclosures in emerging markets. Journal of International Financial Management & Accounting, 33(1), 57–83. https://doi.org/10.1111/jifm.12148
Landsman, W., Peasnell, K., & Pope, P. (2020). Fair value accounting and global financial crisis lessons. Accounting Horizons, 34(3), 45–65. https://doi.org/10.2308/acch-19-034
Larcker, D., & Zakolyukina, A. (2021). Detecting deceptive risk disclosures using textual analysis. Journal of Accounting Research, 59(5), 1475–1512. https://doi.org/10.1111/1475-679X.12328
Lee, C., & Ng, J. (2020). Fair value hierarchy and market pricing: Evidence from leasing firms. Journal of Business Finance & Accounting, 47(7–8), 997–1023. https://doi.org/10.1111/jbfa.12458
Leuz, C., & Wysocki, P. (2020). The economics of disclosure and financial reporting regulation. Journal of Accounting Research, 58(2), 405–452. https://doi.org/10.1111/1475-679X.12291
Li, F., & Qi, L. (2021). Risk disclosure readability and investor reactions: Evidence from China. China Journal of Accounting Research, 14(3), 209–227. https://doi.org/10.1016/j.cjar.2021.06.003
Liang, H., & Riedl, E. (2022). Accounting discretion and global leasing practices. The Accounting Review, 97(5), 251–281. https://doi.org/10.2308/TAR-2019-0724
Lin, C., & Yen, J. (2020). Earnings management under lease capitalization: Taiwan evidence. Asia-Pacific Journal of Accounting & Economics, 27(4), 456–480. https://doi.org/10.1080/16081625.2019.1582569
Liu, J., & Sun, J. (2021). IFRS 16 adoption and cost of capital in emerging markets. Journal of International Accounting Research, 20(3), 99–125. https://doi.org/10.2308/jiar-2020-024
Lobo, G., & Zhao, Y. (2022). Fair value reporting, audit quality, and financial stability. Review of Accounting Studies, 27(1), 134–167. https://doi.org/10.1007/s11142-021-09661-5
Loumioti, M., & Vasvari, F. (2020). Debt contracting and lease accounting. Journal of Accounting and Economics, 69(2–3), 101262. https://doi.org/10.1016/j.jacceco.2020.101262
Ma, Y., & Yuan, H. (2021). The effects of IFRS 16 on financial ratios: Evidence from Asia. Pacific-Basin Finance Journal, 68, 101602. https://doi.org/10.1016/j.pacfin.2021.101602
Magnan, M., & Markarian, G. (2020). Accounting for leases: Evidence from Europe and North America. Accounting Perspectives, 19(4), 467–495. https://doi.org/10.1111/1911-3838.12203
Mahmoud, R., & Khurana, I. (2022). Cross-country analysis of disclosure quality and earnings management. International Journal of Accounting, 57(2), 2250007. https://doi.org/10.1142/S1094406022500073
Marques, A., & Silva, P. (2021). Lease accounting reform and financial analyst forecasts. Journal of Applied Accounting Research, 22(3), 458–479. https://doi.org/10.1108/JAAR-05-2020-0105
Morricone, S., Poli, S., & Zicchino, L. (2022). Disclosure quality and opportunism in emerging markets. Journal of International Financial Management & Accounting, 33(2), 189–216. https://doi.org/10.1111/jifm.12153
Müller, M., & Fülbier, R. (2020). Lease accounting transition: Practical issues and comparability. Accounting in Europe, 17(3), 315–337. https://doi.org/10.1080/17449480.2020.1782350
Nobes, C., & Stadler, C. (2021). Institutional differences and lease accounting outcomes. Abacus, 57(3), 415–439. https://doi.org/10.1111/abac.12246
Nobes, C., & Stadler, C. (2022). The impact of cultural factors on lease accounting practices. Accounting and Business Research, 52(5), 515–540. https://doi.org/10.1080/00014788.2021.1997393
Novotny-Farkas, Z. (2020). The interaction of fair value accounting and prudential regulation. Journal of Accounting Research, 58(2), 423–456. https://doi.org/10.1111/1475-679X.12293
O’Hanlon, J., & Taylor, P. (2021). IFRS 16 and the transparency of financial reporting. Accounting Horizons, 35(4), 89–115. https://doi.org/10.2308/acch-2020-014
Ohlson, J., & Penman, S. (2020). Accounting for leases and valuation implications. Review of Accounting Studies, 25(4), 1245–1270. https://doi.org/10.1007/s11142-019-09560-1
Oliveira, J., & Rodrigues, L. (2021). Risk disclosure practices in Southern Europe: The role of regulation. Meditari Accountancy Research, 29(6), 1345–1368. https://doi.org/10.1108/MEDAR-07-2020-0963
Palea, V. (2020). Fair value accounting and financial stability: A review. Accounting Forum, 44(1), 50–80. https://doi.org/10.1080/01559982.2020.1714251
Palea, V., & Scagnelli, S. (2021). Earnings management and fair value discretion under IFRS 16. Journal of Applied Accounting Research, 22(4), 612–630. https://doi.org/10.1108/JAAR-08-2020-0152
Peng, S., & Bewley, K. (2022). IFRS 16, lease capitalization, and credit risk. Journal of International Accounting, Auditing and Taxation, 47, 100456. https://doi.org/10.1016/j.intaccaudtax.2022.100456
PWC. (2021). IFRS 16: Practical guide on implementation. London: PricewaterhouseCoopers.
Quagli, A., & Avallone, F. (2020). Lease accounting and comparability: Evidence from Europe. Accounting in Europe, 17(1), 89–114. https://doi.org/10.1080/17449480.2020.1714229
Riedl, E., & Serafeim, G. (2020). Information risk and fair value measurement. Contemporary Accounting Research, 37(2), 1005–1041. https://doi.org/10.1111/1911-3846.12543
Ryan, S. (2021). Fair value measurement and financial reporting quality: Developments and debates. Accounting Horizons, 35(2), 73–94. https://doi.org/10.2308/acch-2020-013
Sirois, L., & Simunic, D. (2021). Audit pricing under fair value accounting regimes. Journal of Accounting and Economics, 72(1), 101411. https://doi.org/10.1016/j.jacceco.2021.101411
Song, C., & Thomas, W. (2020). Value relevance of fair value hierarchy disclosures. Review of Accounting Studies, 25(1), 95–123. https://doi.org/10.1007/s11142-019-09549-w
Su, X., & Wu, G. (2022). The effect of lease capitalization on investment efficiency. Journal of Business Finance & Accounting, 49(7–8), 1167–1198. https://doi.org/10.1111/jbfa.12530
Tang, Q., & Sun, Y. (2020). Mandatory risk disclosure and capital market outcomes. Accounting & Finance, 60(S1), 347–372. https://doi.org/10.1111/acfi.12547
Tsalavoutas, I., & Evans, L. (2020). IFRS adoption and comparability: New evidence. Accounting in Europe, 17(2), 223–249. https://doi.org/10.1080/17449480.2020.1714253
Vasvari, F., & Loumioti, M. (2021). Contracting and lease accounting: Empirical insights. Contemporary Accounting Research, 38(4), 2432–2461. https://doi.org/10.1111/1911-3846.12702
Watts, R., & Zuo, L. (2020). Accounting conservatism and fair value accounting. Journal of Accounting and Economics, 69(2–3), 101259. https://doi.org/10.1016/j.jacceco.2020.101259
Zhang, Y., & Zhou, J. (2021). Cross-country differences in fair value reporting and earnings management. Journal of International Accounting Research, 20(2), 211–239. https://doi.org/10.2308/jiar-2020-019
American Accounting Association (AAA). (2023). Publications and research mission of the American Accounting Association. American Accounting Association. https://aaahq.org
Barone, E., Birt, J., & Moya, S. (2020). Lease accounting, earnings management, and financial reporting incentives. Accounting in Europe, 17(2), 215–240. https://doi.org/10.1080/17449480.2020.1719175
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice Hall.
How to Cite
Fair Value, Earnings Management, and Risk Disclosure in Financial Leas-ing: Evidence from Emerging and Developed Markets. (2026). Global Journal of Humanities and Social Sciences, 5(03), 26-64. https://doi.org/10.55640/gjhss/Volume05Issue03-03
Most read articles by the same author(s)
- Makhosini, CHALLENGES AND RISKS OF INTER-DENOMINATIONAL CONFLICT: YOUNG CHRISTIAN ADULTS AND THEIR CHOICES OF LIFE PARTNERS , Global Journal of Humanities and Social Sciences: Vol. 3 No. 08 (2024): Volume 03 Issue 08
- Anant Pradhan, UNVEILING EDUCATIONAL INVESTMENT PATTERNS: UNDERSTANDING FACTORS INFLUENCING FAMILY EXPENDITURE IN INDIA , Global Journal of Humanities and Social Sciences: Vol. 3 No. 04 (2024): Volume 03 Issue 04
- Afolabi Dare Williams, ASSESSING CAPITAL ADEQUACY: AN EMPIRICAL STUDY OF FINANCIAL INSTITUTIONS IN NIGERIA , Global Journal of Humanities and Social Sciences: Vol. 2 No. 03 (2023): Volume 02 Issue 03
- Panca Suharto, OPTIMIZING CARE: STRATEGIES AND BEST PRACTICES FOR MANAGING CHILD WELFARE INSTITUTIONS , Global Journal of Humanities and Social Sciences: Vol. 3 No. 06 (2024): Volume 03 Issue 06
- Dr. Sara Rahman, HOW LIVE STREAMING INFLUENCES CONSUMER BUYING CHOICES IN MALAYSIA’S SOCIAL COMMERCE LANDSCAPE , Global Journal of Humanities and Social Sciences: Vol. 4 No. 04 (2025): Volume 04 Issue 04
- Radhika Sharma, SOVEREIGNTY AND SPLENDOR: THE ROYAL HOUSEHOLD OF THE KACHHAWA KINGS OF JAIPUR , Global Journal of Humanities and Social Sciences: Vol. 3 No. 11 (2024): Volume 03 Issue 11
- Henri Clark, EMPOWERING SUCCESS: INTEGRATING COGNITIVE REMEDIATION THERAPY AND SOCIAL-EMOTIONAL LEARNING FOR COLLEGE STUDENTS WITH MENTAL HEALTH CHALLENGES , Global Journal of Humanities and Social Sciences: Vol. 3 No. 05 (2024): Volume 03 Issue 05
- Shyam Prasad Phuyel, Tara Nath Ghimire, Keshav Raj Poudel, Bhoj Raj Acharya, THE ROLE OF THE NATIONAL HUMAN RIGHTS COMMISSION IN SAFEGUARDING HUMAN RIGHTS IN NEPAL , Global Journal of Humanities and Social Sciences: Vol. 3 No. 12 (2024): Volume 03 Issue 12
- Obohwemu Oberhiri Kennedy, Nchindia Atabong Christian, Kachitsa Leyman Charles, Tayo Oluwadamilola, Sahoo Subhadarsini Supriya, Osinubi Olusunmola, Structural Inclusion or Symbolic Diversity? A Narrative Review of BAME Academic Experiences in UK Alternative Higher Education Providers , Global Journal of Humanities and Social Sciences: Vol. 4 No. 07 (2025): Volume 04 Issue 07
- Seyed Alireza Ataei, UNRAVELING THE KEYS TO BANKING TRIUMPH: DECIPHERING CUSTOMER RECOGNITION OF ELECTRONIC BANKING SERVICES , Global Journal of Humanities and Social Sciences: Vol. 2 No. 05 (2023): Volume 02 Issue 05
Similar Articles
- Afolabi Dare Williams, ASSESSING CAPITAL ADEQUACY: AN EMPIRICAL STUDY OF FINANCIAL INSTITUTIONS IN NIGERIA , Global Journal of Humanities and Social Sciences: Vol. 2 No. 03 (2023): Volume 02 Issue 03
- Dr. Samuel K. Moyo, Perceptions Of Health Risk, Sexual Behaviour, And Behaviour Change Communication In Low- And Middle-Income Contexts: An Integrative Public Health Analysis , Global Journal of Humanities and Social Sciences: Vol. 5 No. 01 (2026): Volume 05 Issue 01
- Sam Dominic, PROGRESSIVE HEALTH SPENDING AND MALARIA OUTCOMES IN NIGERIA: UNVEILING THE IMPACT , Global Journal of Humanities and Social Sciences: Vol. 2 No. 11 (2023): Volume 02 Issue 11
- FAMILUGBA JONATHAN OLUROPO, IBITOYE MAJEKODUNMI OLUSESAN, ADEDAYO ADEDEJI MATTHEW, OJO MAYOWA CHRISTOPHER, The Resurgence of Military Coups in West-Africa States: The Case of Niger Republic and Its Implications on Peace, Security and Transnational Activities in Nigeria , Global Journal of Humanities and Social Sciences: Vol. 3 No. 04 (2024): Volume 03 Issue 04
- Omotolani Sunday Inyokwe, CORPORATE GOVERNANCE AND ITS IMPACT ON PENSION FUND SUSTAINABILITY IN NIGERIA , Global Journal of Humanities and Social Sciences: Vol. 3 No. 10 (2024): Volume 03 Issue 10
- Ajike, Uloma Florence, CHARTING PATHS: SOCIAL MEDIA AND PROFESSIONAL GROWTH AMONG LIBRARIANS IN FEDERAL UNIVERSITIES OF SOUTH-WEST NIGERIA , Global Journal of Humanities and Social Sciences: Vol. 2 No. 06 (2023): Volume 02 Issue 06
- Amirjon Mardonov, The Trajectory of Ai-Driven Credit Scoring and The Refinement of Legal Mechanisms for A Digital Future: Tort Disputes and Liability , Global Journal of Humanities and Social Sciences: Vol. 5 No. 03 (2026): Volume 05 Issue 03
- Dr. Julian C. Vance, Understanding How Non-Medical University Students Use Online Resources for Health Information: A Qualitative Study , Global Journal of Humanities and Social Sciences: Vol. 4 No. 10 (2025): Volume 04 Issue 10
- Dr. Jonathan M. Reynolds, Strategic Transformation of the Management Consulting Industry: Service Design, Business Models, and Value Creation in a Disrupted Global Market , Global Journal of Humanities and Social Sciences: Vol. 4 No. 09 (2025): Volume 04 Issue 09
- Muhammad Shahid, Humera Siddiqui, UNLOCKING EMPLOYEE ENGAGEMENT: EXAMINING REWARD MANAGEMENT'S IMPACT ON MOTIVATION AND TURNOVER INTENTIONS , Global Journal of Humanities and Social Sciences: Vol. 2 No. 09 (2023): Volume 02 Issue 09
1-10 of 43
Next
You may also start an advanced similarity search for this article.