Professional judgments in business valuation should be based on persuasive comparative data and conclusive empirical studies. However, these judgments are frequently made without these conditions, causing professional skepticism. An appraiser should explain in detail what was done to get the market value because valuation is the initial crucial step in the investment decision process. In socially responsible investment schemes, an appraiser has a fiduciary duty and a vital role in protecting the public from fraud and the risk of asset value destruction. Professional skepticism is essential to direct the appraiser’s judgment towards independent valuation for the public interest, assisting in evaluating the relevance and reliability of information, especially relating to social, environmental, and ethical issues. This paper studies the business valuation process from a behavioral finance perspective in the United States and Indonesia, aiming to tweak business valuation practices, identify biases, and mitigate them to ensure the market value does not shift far from fairness opinion. The case study explores experiences from the professional role-learning process. The results highlight the need for an appraisal protocol in business valuation, improvements in the discount for lack of marketability application, and these findings are pertinent to business appraisers and regulators. Recommendations include enhancing the clarity of professional judgments and the integration of recent empirical studies into practice.

QR code transforms the way retailers offer their shopping experiences in the current context. In response, various retailers adopted innovative approaches such as QR code-based applications to attract their consumers. A QR code-based virtual supermarket refers to a space where goods or services are traded in a virtual space using a smart app-based QR code. To fully understand the opportunities of this type of supermarket applying QR-code technology, initial research is required to assess consumers’ use intention. This study has examined the antecedents of the adoption of QR code-based virtual supermarket among Vietnam consumers using the expanded Technology Acceptance Model (TAM) and explored the moderating effect of perceived risk on the relationship between attitude and consumers’ intention to use QR code-based virtual supermarket. A questionnaire was used to collect data from a sample of 335 consumers in Vietnam. The findings revealed that the antecedents are effective in predicting consumers’ attitudes and intentions toward QR code-based virtual supermarket adoption. The results showed the negative moderation effects of perceived risk for the effect of attitude on consumers intention. In addition, practical implications are supported for the application of new shopping technology and are likely to stimulate further research in the area of virtual supermarket shopping.

Telecommunications markets have a giant impact on countries’ economies. An example of this is the great potential offered by the internet service, which allows growth in various aspects such as productivity, education, health, and connectivity. A few companies dominate telecommunications markets, so there is a high market concentrations risk. In that sense, the state has to generate strong regulation in the sector. Models for measuring competition in telecommunications markets allow the state to monitor the concentration performance in these markets. The prediction of competition in the telecommunications market based on artificial intelligence techniques would allow the state to anticipate the necessary controls to regulate the market and avoid monopolies and oligopolies. This work’s added value and the main objective is to measure the current concentration level in the Colombian telecommunications market, this allows for competitive analysis in order to propose effective strategies and methodologies to improve competition in the future of Colombian telecommunications services operators. The main result obtained in the research is the existence of concentration in the Colombian telecommunications market.

Social media influencer marketing has emerged as an essential marketing strategy in the online interactive environment. This study investigates the impact of influencer-consumer fit (ICF) on behavioral intentions; intention to co-create brand value (ICC) and purchase intention (PI), with the serial mediation of influencer authenticity (IA) and attitude toward brand (ATB). A self-administered questionnaire was distributed to followers of social media influencers in Pakistan. The data were collected from 421 female followers of social media influencers through survey and partial least squares—structural equation modeling was used for data analysis. The findings reveal that ICF impacts IA, while the latter impacts ATB. ATB in turn impacts behavioral intentions. The direct effects suggest that ICF impacts consumers’ PI but not the ICC. However, with the serial mediation of IA and ATB, the relationship becomes significant. The findings of this study may assist managers in building brand strategies to achieve excellence in a highly dynamic and competitive market by leveraging the power of influencer marketing.

Accurate prediction of US Treasury bond yields is crucial for investment strategies and economic policymaking. This paper explores the application of advanced machine learning techniques, specifically Recurrent Neural Networks (RNN) and Long Short-Term Memory (LSTM) models, in forecasting these yields. By integrating key economic indicators and policy changes, our approach seeks to enhance the precision of yield predictions. Our study demonstrates the superiority of LSTM models over traditional RNNs in capturing the temporal dependencies and complexities inherent in financial data. The inclusion of macroeconomic and policy variables significantly improves the models’ predictive accuracy. This research underscores a pioneering movement for the legacy banking industry to adopt artificial intelligence (AI) in financial market prediction. In addition to considering the conventional economic indicator that drives the fluctuation of the bond market, this paper also optimizes the LSTM to handle situations when rate hike expectations have already been priced-in by market sentiment.

This study focuses on the effectiveness of systematic approaches to achieve business success, through integrated digital marketing strategies with the use of mobile applications. Focused on contemporary digital markets, the research highlights the transformative potential of these strategies about improving the quality of services and products, while promoting business sustainability. The objective of this research is to develop and evaluate a mobile application, designed to optimize customer orders within communities on the move. Through a mixed approach that includes semi-structured interviews with community members and digital marketing experts, along with quantitative surveys, assessed user perceptions and effectiveness of the app. The results indicate great acceptance and effectiveness of this digital tool, facilitating direct interactions, and improving accessibility to the service despite physical and digital limitations, reducing digital gaps and promoting economic empowerment among marginalized communities.