Author: Michael Angelo Cortez, DBA
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Honored for Impact, Inspired to Do More
This Academic Year 2024, I have received the School of Management Excellent Impact Award from Ritsumeikan Asia Pacific University. It is a humbling recognition of my lifelong commitment to inclusive education and empowerment. More than a personal milestone, this moment is a quiet affirmation that work grounded in service, equity, and community truly matters. My…
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Sustainable Tourism in SOCCSKSARGEN: An Unforgettable Cultural Adventure
Are you ready to explore hidden treasures and vibrant cultures through responsible and sustainable travel? From May 28 to June 3, 2025, I led 14 enthusiastic YouTube subscribers—affectionately known as Team Baleleng—on an unforgettable journey across the scenic and culturally rich SOCCSKSARGEN region. Our immersive adventure combined breathtaking natural beauty, authentic cultural interactions, and exciting…
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Understanding Capital Structure in the Philippine Stock Market: Strategic Insights from Leading Corporations
Capital structure decisions remain central to corporate finance strategy. In the Philippine stock market, where access to long-term capital is limited and borrowing costs remain elevated, understanding how leading corporations manage their capital structure is essential for sustaining financial performance and competitive advantage. This article presents insights drawn from a rigorous empirical study examining the…
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Me, Myself, and My AI Companion (and Basha too!)
I never gave it a name. I never treated it like a person. But over the past year, artificial intelligence has become a silent fixture in my daily life. Sometimes helpful, often frustrating, always there. What began as curiosity has turned into something more routine. AI now sits quietly at the corner of my academic…
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When the System Breaks: On Precision, Patience, and the Limits of AI
AI is not human. It does not think. It does not feel. It does not understand consequences. While it may serve as a companion in the academic process, no researcher should ever entrust their life’s work or professional reputation to a machine. We must remain grounded in reality. AI does not carry the ethical burden…
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In Restrospect and the Journey forward
My research journey spans more than two decades of academic inquiry, traversing complex intersections of economics, corporate finance, sustainability, and development policy. From the early 2000s to the present, my scholarly work has evolved across three distinct yet interconnected phases. Each phase responds to both empirical realities and the theoretical demands of a changing world,…
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How to Ace Your Accounting Exam (Without Cheating)
If you’re determined to ace your accounting exam, you need more than memorization. Success requires dedication and effective study habits. Honest Tips from Your Loving Professor Now that we’ve had our laughs about classroom cheating—let’s talk real talk. You don’t need tricks to pass accounting. What you need is strategy, practice, and maybe just a…
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Thriving in an AI-Driven World
Thriving in an AI-Driven World: Why Conceptual and Analytical Skills Matter The world of business is changing fast — faster than ever before making thriving in an AI-driven world a crucial focus.. Artificial Intelligence (AI) is now embedded in almost every aspect of accounting, finance, and decision-making. Systems can already automate bookkeeping, generate financial reports,…
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AI Is Transforming Accounting and Finance Education
Why Professors Matter More Than Ever. There’s no doubt about it AI is transforming accounting and finance education forever. Today, students can ask a chatbot to explain the time value of money, draft a sample journal entry, or even generate practice problems on deferred taxes. What used to take hours of library research can now…
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Is It Time to Stop Using Textbooks?
Exploring Learning and Teaching in the Age of AI Textbooks have been the foundation of education for centuries. Carefully curated, peer-reviewed, and built over years of academic rigor, they have served generations of learners. But today, we live in a time when artificial intelligence (AI) can answer a student’s question faster than any index page…