GPH-International Journal of Business Management

Predicting Financial Distress and Assessing the Sustainability of Islamic Banks in Iraq: An Applied Study Using the Altman Z-score Model

Ruqaya Karim Mohammed Al-Jubouri — Tue, 30 Jun 2026 00:00:00 +0000

This study aims to determine the extent to which the modified Altman model can predict the financial distress of Islamic banks in Iraq. Data was collected from the annual financial statements of eight Iraqi Islamic banks listed on the Iraq Stock Exchange, with complete financial statements available for the period 2020-2024. The study employed a descriptive (analytical) methodology and concluded that some Islamic banks are experiencing financial distress while others are performing well. The modified Altman model demonstrated a high predictive capability in identifying financial distress.

Green Transformation Coupled with Digitalization in the Tourism and Hospitality Sector: Lessons Learned for Vietnam

Luong Ngoc Hieu, PhD. — Mon, 20 Jul 2026 10:13:16 +0000

In the context of accelerating climate change and the growing imperative for sustainable development, green transformation integrated with digitalization has emerged as an inevitable trend in the tourism and hospitality sector. This transformation not only contributes to mitigating environmental impacts but also facilitates the modernization of management practices, enhances operational efficiency, and improves the quality of tourist experiences. However, in Vietnam, the implementation of green transformation and digitalization in the tourism and hospitality sector continues to face numerous challenges, including limited financial and human resources, inadequate technological capabilities, and a lack of comprehensive studies that synthesize international experiences to derive practical lessons for sustainable sectoral development. The study employs a literature review and document analysis approach to examine the concept of green transformation integrated with digitalization in the tourism and hospitality sector. It further synthesizes representative international experiences concerning policy frameworks, governance practices, technological applications, human resource development, and the enhancement of tourist experiences. Based on these findings, the study derives several lessons that are relevant to the Vietnamese context, highlighting the pivotal role of government, the central role of enterprises, the importance of human capital, and the need to align transformation strategies with local conditions and characteristics. The findings contribute to the existing literature by providing a comprehensive perspective on green transformation integrated with digitalization in the tourism and hospitality sector. Furthermore, they offer a scientific basis for policy formulation and strategic decision-making to promote sustainable tourism development in Vietnam amid emergidigitalizationng global challenges.

Assessing the Factors Influencing Generation Z's Intention to Choose Green Tourism Destinations in Hanoi: An S-O-R Model Approach

Tue, 21 Jul 2026 09:45:04 +0000

This study employs the Stimulus-Organism-Response (S-O-R) model to examine the factors influencing Generation Z's intention to choose green tourism destinations in Hanoi. The proposed research model investigates the effects of external stimuli, including social media influence and green destination image, on internal psychological states, namely attitudes toward green tourism, environmental awareness, and subjective norms, which subsequently shape the intention to choose green tourism destinations. The findings indicate that the external stimulus factors were positively perceived, with social media content and green destination image playing particularly important roles. The internal psychological factors also received a high level of agreement, as reflected in respondents' environmental awareness, positive attitudes toward green tourism destinations, and subjective norms influenced by family members, friends, online communities, and especially individuals with prior travel experience. In addition, Generation Z demonstrated a strong intention to choose green tourism destinations, reflecting a growing willingness to engage in environmentally sustainable travel. Based on these findings, the study proposes several managerial implications to enhance communication strategies, strengthen the image of green tourism destinations, and develop green tourism products that better align with the characteristics and preferences of Generation Z in Hanoi.