American Journal of Economics and Business Management

Cash management plays a pivotal role in ensuring financial sustainability and profitability in modern firms. Efficient management of cash reserves, part of current assets, is a core tool in operational financial management, impacting liquidity and financial stability. Despite numerous theoretical...

This study examines the impact of exchange rate fluctuations on financial market efficiency in Iraq during 2017-2023. Using data from 15 banks listed on the Iraq Stock Exchange, the research employs correlation and regression analysis in SPSS to investigate relationships between variables. Result...

This article explores the global trends in venture capital and evaluates Uzbekistan's emerging experience in this field. Venture capital has become a pivotal force driving innovation, especially in high-tech sectors such as artificial intelligence (AI), biotechnology, and clean energy. The study ...

This article analyzes the main problems of regulating commercial banks' liquidity through monetary policy instruments in Uzbekistan. Although refinancing rates, reserve requirements, and open market operations are considered the most important tools in theory, their practical effectiveness remain...

This study investigates the impact of financial literacy on non-performing loans (NPLs) in Uzbekistan’s commercial banking sector using a dynamic panel data model and the System Generalized Method of Moments (GMM) estimator. Drawing on a panel of 28 banks over the period 2011–2024, the analysis i...

In the twenty-first century, corporations are increasingly judged not only on the basis of their financial profitability but also on their environmental, social, and governance (ESG) performance. The concept of sustainability reporting and the practice of green accounting have therefore moved fro...

This research investigates the impact of digital customer experience and digital service quality on digital customer engagement, based on a survey of Zain Telecom customers in Iraq. The study is motivated by the increasing reliance of telecom companies on digital channels to deliver their service...

This article explores the critical role of logistics in wholesale trade and evaluates the effectiveness of key performance indicators (KPIs) used in warehouse and transportation activities. With the globalization of markets and increasing competition, efficient logistics operations have become es...

Small businesses play a crucial role in the economic stability and growth of countries, necessitating effective financial management and accurate reporting. The paper focuses on enhancing accounting systems and policies within small business entities, emphasizing the integration of financial and ...

This paper explores the organizational and economic mechanisms for enhancing ecotourism development in Uzbekistan. With its vast natural resources and diverse ecosystems, Uzbekistan has significant potential for ecotourism. However, the sector is underdeveloped, facing challenges such as insuffic...

This manuscript investigates whether a measure of debt-service pressure - interest burden (IB) based on an inflow-to-outflow basis - explains audit risk (AR) variation in publicly traded industrial companies. The analysis uses a sample of 15 companies from 2015-2023, accounting for firm and year ...

Youth-oriented tourism has emerged as one of the most significant and rapidly expanding sectors within the global tourism industry. As young travelers, particularly those between 18 and 35 years old, increasingly seek more personalized, authentic, and sustainable travel experiences, destinations ...

The product conformity declaration by business entities is an important tool to ensure compliance with technical regulations and legal requirements of the domestic market, which is used to verify product quality and safety independently by businesses. The drift of regulation from a certification-...

In the context of economic globalization, industrial investment plays a crucial role in ensuring national economic security. Different countries have adopted various mechanisms to manage their investment potential in industries. Nations like the USA, China, Japan, and Singapore have implemented r...

Non-performing loans (NPLs) are of particular significance in the context of commercial banks, as they represent a substantial risk to the financial stability of these institutions. This consideration assumes particular importance in developing countries, such as Uzbekistan, where NPLs are a cruc...

Global interest rates play a significantly large role in the flow of capital and the balance of payments in emergent economies. High interest rates require international investors to re-allocate their funds, competing with domestic placements; conversely, low interest rates however promote this d...

This study aims to review the literature to explore recent developments in uncertainty disclosure practices. This aims to contribute to improving the understanding of uncertainty and providing insights to relevant authorities and users of financial reports on uncertainty risks to enhance the tran...

In the new industrial and digital economy, human capital has become the most critical element of economic growth and innovation. The progress of enterprises and their national economies relies heavily on its effective use and development! Various models for measurement and management of human res...

You are reading: А Harmonizing Uzbekistan’s National Reporting System with International Standards: Cash in the Context of International Financial Reporting Standards (IFRS) This research shows a comparative analysis of the national requirements of Uzbekistan with IAS 7 "Statement of Cash Flows" ...

Commercial banks are tag repositories of economic development as they help the financial resources to migrate from one sector to another, a process that impact on financial stability. Banks are widely affected by numerous variables, one of the indicators is income from interest and non-interest. ...

The economic development in Iraq has been characterized by rentierism, driven by the rentier nature of the economy as a whole. The oil sector has been the primary driver in forming the gross domestic product (GDP), public budget revenues, and exports. Despite the availability of substantial oil r...

This study explores the relationship between unemployment, inflation, and economic development in Uzbekistan, focusing on their impacts on GDP. Theoretical frameworks such as the Phillips curve, Okun's law, and monetarism are employed to examine how these macroeconomic variables interact. A detai...

In this article discusses methods for selecting and applying audit procedures in the process of generating audit evidence. The types, groups and signs of the prerequisites for the preparation of financial statements for the purpose of collecting audit evidence are presented. The types, groups and...

The article analyzes the main factors affecting the increase in production efficiency in industrial sectors based on a systematic approach. In traditional economic literature, material resources, intangible assets and labor resources are indicated as factors determining the economic potential of ...

This research explores the role of education, human capital development, and information and communication technology (ICT) in supporting economic growth and advancing the transition toward a digital economy in Iraq. The findings indicate that limited public spending and weak integration between ...

The purpose of this study is to examine the connection between Iraq's economic growth and financial inclusion from 2008 to 2022. To find both short- and long-term associations between the variables used in this research, unit root tests, error correction models, and cointegration approaches are e...

This research paper will attempt to thoroughly look at the relationship existing between different corporate governance and audit related variables and the extent of Key Audit Matters (KAMs) disclosure in the reports prepared by external auditors. To determine the influence of the variables of au...

This article analyzes the role and efficiency of entrepreneurial activity in the economic development of mountain tourism. Using the mountainous districts of the Samarkand region (Urgut, Nurobod, Qo‘shrabot, and Samarkand) as case studies, the influence of entrepreneurial entities on tourist infl...

Technologies in AI, namely Machine Learning (ML) and Neural Networks have begun to influence various economic fields such as macroeconomics and international trade. The shift from symbolic reasoning to more exploitative methods have paved new paths for the field to tread on, the most primed, perh...

This study examines unemployment dynamics in a rural context, focusing on a 2024 youth skills training program in the village of Jartepa (mahalla located in Urgut District). We integrate international literature on rural unemployment with Uzbekistan’s socioeconomic context to frame the analysis. ...

Sustainable economic growth in the era of globalization increasingly depends on innovative industrial development and digital transformation. In Uzbekistan, the industrial sector has historically been dependent on raw material exports, resulting in structural imbalances, environmental degradation...

The growing need to diversify Uzbekistan’s financial system and expand financial inclusion has driven interest in Islamic finance. Given that more than 90% of the country’s population is Muslim, implementing Sharia-compliant financial mechanisms provides both economic and social advantages. Despi...

The present study highlights the importance of human capital in the innovative development context of Uzbekistan, whilst also investigating the extent to which its evolution corresponds with the economic growth strategies of the country. Based on national development programs, statistics, and exi...

The article relates to the systematic development of the financial support of the state of small and medium enterprises (hereinafter referred to as SMEs) in Uzbekistan and their institutional development while determining the current status and prospects. There is a massive space for growth in sm...

The internet services market plays a crucial role in the economic development of Uzbekistan, contributing to digital transformation across industries such as e-commerce, education, and healthcare. The purpose of this essay is to examine the effectiveness of the internet services industry in Uzbek...

The role of cooperation relationship between farms that grow potato in Samarkand region and their productivity is studied in this article. Although massive agrarian reforms occurred across Uzbekistan, small farms are nevertheless hampered in achieving efficiency by their restricted access to shar...

The tourism services sector in the global economy is considered one of the key industries that has a significant impact on a country's socio-economic development. The rapid growth of the sector influences other sectors of the economy and contributes to the acceleration of macroeconomic indicators...

The present study aims to investigate the mechanism of innovative process in tourism sector, which has long been considered as an essential factor for competitiveness and sustainable development. The analyses pinpoint a lack of incorporation of outside-of-camp innovation mechanisms, especially th...

Digital transformation has become a defining force in modern fiscal governance, reshaping how governments collect, manage, and monitor taxes. This study explores how the adoption of digital technologies in fiscal administration affects tax compliance, administrative efficiency, and public trust i...

This paper explores the mechanisms and practices of project financing in the construction sectors of China and Uzbekistan. It highlights key similarities and differences in their financial structures, sources of funding, regulatory frameworks, and the use of escrow mechanisms. The study draws on ...

In the modern global economy, digital technologies have become a key driver of economic growth, significantly influencing the patterns of Foreign Direct Investment (FDI). Countries with strong digital infrastructures are more attractive to foreign investors, particularly in high-tech sectors such...

As Uzbekistan moves forward with its economic modernization, logistics management has turned into one of the main factors determining the level of competition of the business and stability of its development. Although the government and investments have provided some sort of infrastructure in the...

Textile industry is a very important economic sector in Uzbekistan as it is a major source of job, export and industrialisation within the region. This paper looks into the evolution of effective marketing strategies of selling products in the textile firms, with reference being made to the Andij...

This article will highlight the relevance of the development of institutional structures in the development of the green economy and sustainable development in improving efficiency in regional industrial sectors, as well as in the formation of a competitive environment. The need to develop the in...

This study explores the role of implication of AI tools, including CRM systems, big data, machine learning, ERP, and blockchain in enhancing the competitiveness of small-sized businesses in Uzbekistan. The research also identifies the influence of thеse AI tools on marketing and salеs, financial ...

The Industrial Bank faces numerous transformations during its operations, particularly its shift from an industrial bank focused on achieving industrial development to a commercial bank by providing loans and developmental facilities. The bank primarily seeks to achieve profitable economic develo...

The methods used to categorize tourist development strategies are examined in this article. It is shown that strategic planning is key to the tourist industry's competitiveness and long-term development. A comparative study is conducted of the methodological models (PESTEL, SWOT, BCG, VRIO, TALC,...

The article is devoted to the essence of state financial control and issues of state financial control in Uzbekistan. On the basis of the issues identified in the article revealed the role of state financial control in the public finance management system. Also, considered international bodies an...

Integration processes on the market for educational services are an essential method for improving the efficiency and quality of education. These processes facilitate the compatibility of educational curricula with international parameters, the integration of modern pedagogical technologies, and ...

This article analyzes the multi-stage value chain of Uzbekistan’s silk industry and highlights the role of a clustered and integrated model in enhancing its economic efficiency. Based on the analysis of scientific literature and international experience, the study reveals the impact of cluster sy...

This article analyzes the economic and innovative prospects for developing regional beekeeping clusters in Uzbekistan, drawing on advanced international experience. It emphasizes the importance of introducing a cluster-based model as a key driver of innovative growth, allowing for integration bet...

This study was conducted to identify the main factors influencing the well-being of the population of the Khorezm region and to analyze their interrelationships. For the period 2015–2024, 11 indicators specific to the region (literacy, per capita income, unemployment, GDP growth, investment, pove...

Uzbekistan is currently undergoing reforms to strengthen market mechanisms, digitalization, and private sector engagement that play a prominent role in efficient functioning of medical service enterprises, which is crucial for healthcare system development. Resource utilization is significant in ...

This study reviews some previous research related to the accounting measurement of transparency in reports and financial statements published in the Iraq Stock Exchange (ISX), and also presents the accounting aspects of earnings management practices in those companies under the various approaches...

The article focuses on examining how digitalization influences the localization of production processes and the growth of industrial cooperation in Uzbekistan. In the context of accelerated digital transformation of the global economy, digitalization is becoming a key tool for increasing technolo...

The insurance system plays a vital role in ensuring economic stability, mitigating financial risks, and promoting sustainable growth by providing protection for individuals, businesses, and institutions. In Uzbekistan, the insurance market has shown gradual growth in recent years due to economic ...

Agriculture is one of the biggest contributors to economic growth in developed as well as developing countries, while also providing food security, employment opportunities, and improving the welfare of the rural population. How well these financing mechanisms work will have a decisive impact on ...