LATEST PUBLICATION

BER Volume 35 Number 1 Cover

Guidelines

The Contributors

Volume 35 Number 2 (January 2026)

RESEARCH ARTICLES

PRELIM

How Does Consumer Animosity Affect Consumer Behavior? The Case of Filipino College Students as Consumers Amidst the West Philippine Sea Conflict
Reynaldo Bautista, Jr., Luz Suplico Jeong, and Myla Arcinas

Detection of Financial and Political Fake News as a Measure to Prevent Instability in Financial Markets
Malyshenko Kostyantyn

Cash Flow, Working Capital Management and Firm Performance – A Cross-Sectoral Study in an Emerging Market Context
Thuy Thanh Nguyen, Huong Thu Bui and Cham Quynh Thi Nguyen

Exploring the Determinants of Brain Drain: Evidence from a Cross-Country Panel from 2013 to 2021
Martha Joy J. Abing, Charlyn M. Capulong, Maria Rizalia Y. Teves, Resa Mae C.
Laygan, Diane Mae P. Sangga, Junrie C. Vendra, Adama D. Villarico, and Honey Mae E.
Beruela

Diffusion of the Internet and Digital Divide in Post-Soviet Countries
Behrooz ASGARI, Cosmos AMOAH and Sudipa MAJUMDAR

Predicting the Effect of Transformational Leadership on Job Performance: The Intervening Role of Happiness at Work
Jean Paolo G. Lacap, Angela Denise S. Pojanes, Erika Joyce V. De Guzman, Jose Angelo P. Culala, Janelo D. Mariamonte, and Patrick S. Carangan

Insights from Indonesia on the Moderating Effect of Problem-Solving Ability on Factors Influencing Auditors Performance
Eko Suyono, Oman Rusmana, Adi Wiratno, and Lego Waspodo

ber-featured-article

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.

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EISSN: 2243-786X