LATEST PUBLICATION

BER Volume 35 Number 1 Cover

Guidelines

The Contributors

SCImago Journal & Country Rank

Volume 35 Number 1 (July 2025)

RESEARCH ARTICLES

PRELIM

Factor Influencing Digital Technology Adoption and Use Among MSMEs in Indonesia
Andry Manodotua Panjaitan, Niko Subidjo, and Cahya Pulupi Meilani

Decomposing Crowding Out Effect in the Philippines: Leveraging Fiscal Policy to Drive Inclusive Growth
John Paolo Rivera, Mary Grace Agner, Viory Yvonne Janeo, and John Angelo Cristobal

Multifaceted Skepticism: A Comprehensive Approach to Auditing Practice
Ida Ayu Budhananda Munidewi, Unti Ludigdo, Ali Djamhuri, and Wuryan Andayani

Social Message in Advertising and Social Change: An Empirical Investigation of Relationships
Iqra Manzoor, and Zia-ul-Haq

Leveraging Capital Structures of Philippine Publicly Listed Companies
Michael Angelo A. Cortez

Examining the Volunteering Behavior of Filipino Youth Using the Extended Theory of Planned Behavior
Reynaldo A. Bautista Jr., Christine Joy A. Ballada, and Joy Rabo

Determinants of Bangladeshi Banking Inefficiency: Do Non-Performing Loans and BASEL III Affect Banking Inefficiency?
S.M Shamsul Alam, Mohammad Abdul Matin Chowdhury, Wan Rohaida Wan Husain, Rafikul Islam, Anwar Hossain

Budget Deficit Spending Causes Inflation
Roberto B. Raymundo, and Paulynne J. Castillo

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GUIDELINES FOR CONTRIBUTORS

Authors must carefully read the guidelines for authors and make sure the paper conforms to these guidelines.

A manuscript should follow guidelines given in the Publication Manual of the American Psychological Association, 5th edition (APA style).

The final version should also include a data and model appendix of the paper, in appropriate format, together with a metadata such as a brief “readme.txt” file.

Publish high-quality theoretical, empirical, and methodological research in the fields of accounting, business management, commercial law, economics, finance, and marketing.

In line with the objective of the DLSU B&E Review, priority shall be given to the following research: theoretical, empirical, methodological, and review articles.

The journal uses double-blind peer review, in which both reviewers and authors are anonymous to each other.

The DLSU B&E Review is published twice a year.

NEWS AND UPDATES

EISSN: 2243-786X