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Article
Social Sciences
Behavior Sciences

Han Su

,

Jing Liao

,

Gilja So

Abstract: This study introduces the Three-Line Heuristic Framework (TLHF) as a descriptive, multi-actor lens for AI-enabled smart-tourism governance. It conceptualizes three recurring trajectories: (i) government credibility rises once transparency becomes visible, (ii) firm-side trust stabilizes as efficiency gains taper, and (iii) user confidence accumulates through familiar, low-friction use. Satisficing Equilibrium (SE) denotes a mid–high adequacy band in which participation and perceived trust cluster once minimum transparency and usability thresholds are perceived as “good enough,” without implying optimality, causality, or a game-theoretic solution. A mixed-method design integrates a cross-national online survey (N = 1,590; replication = 1,840) and 35 institutional interviews. Kernel-density and LOESS diagnostics visualize distributional concentration, while binary logit with Average Marginal Effects (AME) summarizes associative patterns. Information Control Level (ICL) is treated as a formative composite with low local VIFs (≈ 1.03–1.10). Results are consistent with the TLHF/SE interpretation: the Positive Index is positively associated with safe-platform preference (Q8) (p < 0.05; AME ≈ +3.2 pp), whereas privacy concern and AI-use breadth are not significantly negative once visibility cues are included. The mid–high adequacy concentration remains visually robust under ±25% smoothing and across both datasets. The dataset is Asia-anchored and China-dominant (≈84%); findings are therefore descriptive and bounded. Overall, the evidence suggests that sustainable AI governance in tourism may be supported less by maximal regulation than by credible transparency, dependable service quality, and low-friction usability, with implications for SDGs 8, 12, and 17.
Article
Social Sciences
Behavior Sciences

William Robert Nugent

Abstract: Symmetry principles underlie and guide scientific theory and research, from Curie’s invariance formulation to modern applications across physics, chemistry, and mathematics. Building on a recent matrix Lie group measurement model, this paper extends the framework to identify additional measurement symmetries implied by Lie group theory. Lie groups provide the mathematics of continuous symmetries, while Lie algebras serve as their infinitesimal generators. Within applied measurement theory, the preservation of symmetries in transformation groups acting on score frequency distributions ensure invariance in transformed distributions, with implications for validity, comparability, and conservation of information. A simulation study demonstrates how breaks in measurement symmetry affect score distribution symmetry and break effect size comparability. Practical applications are considered, particularly in meta-analysis, where the standardized mean difference (SMD) is shown to remain invariant across measures only under specific symmetry conditions derived from the Lie group model. These results underscore symmetry as a unifying principle in measurement theory and its role in evidence-based research.
Article
Social Sciences
Behavior Sciences

Deyan Shopin

Abstract: The mind–body problem remains a central unresolved issue in contemporary cognitive science. Although research on hemispheric asymmetry has yielded extensive knowledge about neural specialization and functional localization, it provides limited explanatory power for how lateralized neural processes become expressed as observable embodied behavior. Existing approaches typically treat bodily asymmetry either as an epiphenomenon or as a static anatomical correspondence, leaving a conceptual and operational gap between neural activity, subjective experience, and kinematic expression.This manuscript presents Subjectica, a purely theoretical neurophenomenological model that addresses this gap by conceptualizing hemispheric asymmetry as a dynamic, embodied process. Rather than positing a fixed mapping between hemispheres and body sides, the model frames lateralization as a continuous sensorimotor pattern manifested through bodily kinematics. Cognitive stance is thus understood as an embodied orientation that becomes observable through structured asymmetries in posture, movement, and segmental motor activity.The model introduces four interrelated operational constructs: Personal-Oriented Left Side (PO-LS), Society-Oriented Right Side (SO-RS), Asymmetric Neurobehavioral Signal (ANS), and Body Segments (BS). Together, these constructs function as interpretative intermediaries linking hemispheric functional dominance, phenomenological orientation, and measurable bodily dynamics. The framework enables the analysis of lateralization through continuous, probabilistic patterns of whole-body and segment-level motor dominance, rather than through discrete anatomical or task-specific indicators.Subjectica is intended as a generative theoretical framework that produces testable hypotheses and operational pathways for future empirical research at the intersection of embodied cognition, hemispheric asymmetry, and neurophenomenology.
Article
Social Sciences
Behavior Sciences

I-Hsiung Chang

,

Chih-Hung Lin

,

De-Chih Lee

Abstract:

Within the context of sustainable educational workforce development, enhancing the retention intention of early childhood educators is a critical issue for ensuring educational quality and long-term talent sustainability. This study surveyed 200 early childhood educators in Taiwan and developed a parallel mediation model to examine how workplace friendship influences retention intention through workplace well-being and job embeddedness. Confirmatory factor analysis and structural equation modeling were conducted using AMOS 24.0. The results indicate that workplace friendship does not exert a direct effect on retention intention; however, it significantly enhances workplace well-being and job embeddedness, which in turn fully mediate the relationship. These findings suggest that workplace friendship must be transformed into psychological and structural resources in order to promote retention, highlighting the applicability of the JD-R framework within the early childhood education context. The study responds to the needs of sustainable human resource management by identifying workplace friendship as an initial social resource that fosters well-being and embeddedness, thereby contributing to talent sustainability and the stable development of the educational system.

Article
Social Sciences
Behavior Sciences

Juan Carlos Dobado-Castañeda

,

Verónica Marín-Díaz

,

Begoña Esther Sampedro-Requena

Abstract: Smartphones have become the backbone of the connected society, reshaping social interactions in a period of adolescence marked by a neuropsychology vulnerability that is sensitive to intensive technological mediation. This study analyzes the relationship between the problematic use of mobile phones and the social and assertiveness skills of adolescents. Through a cross-cutting design, the answers of 1864 adolescents aged between 11 and 21 years old from education centers located in Cordoba (Spain) were analyzed, through a questionnaire that collected sociodemographic variables, the MPPUSA scale, to measure the inadequate use of mobile phones, and the ADCA-1 to assess social skills and assertiveness. The results revealed inadequate levels of mobile phone use and low levels of social skills, with nomophobia and negative consequences as the main risk factors, with the cluster analysis confirming the latter as the main predictor of the level of social development. The findings point to a concerning situation, in which not only does the usage time, but also the quality, have an influence on the psychosocial development of this population group. The application of preventive and educational interventions that address literacy, management of emotions, and the promotion of face-to-face social skills are therefore necessary.
Concept Paper
Social Sciences
Behavior Sciences

Nikesh Lagun

Abstract: Background: While Behavioral Activation (BA) is a validated and widely used treatment for depression, a subset of cases exhibits a paradoxical failure: patients demonstrate insight, express motivation, and engage in therapy but fail to initiate any behavioral change. Existing behavioral and cognitive models offer limited structural explanations for such ignition failure. Objective: This paper applies Cognitive Drive Architecture (CDA), an emerging structural field grounded in Lagunian Dynamics and governed by Lagun’s Law of Primode and Flexion Dynamics, to reinterpret a well-documented BA treatment failure. The goal is not to critique BA but to examine whether ignition failure may reflect deeper architectural misalignment rather than motivational deficit. Method: Using secondary analysis, the clinical case of “Karen” (Hopko et al., 2011) is reinterpreted through the CDA framework. Six structural variables (Primode, CAP, Flexion, Anchory, Grain, and Slip) were mapped to observed behaviors, therapeutic responses, and contextual factors. Latent Task Architecture (LTA), a domain-specific extension of Lagunian Dynamics, is used to model task readiness and resistance layering. Results: Karen’s persistent non-initiation is structurally explained by a configuration of near-zero Primode, low CAP, poor Flexion, weak Anchory, high Grain, and minimal Slip. This Drive profile mathematically predicts near-zero behavioral output despite motivation or understanding, resolving the paradox without pathologizing the patient. Conclusion: CDA reframes treatment nonresponse not as resistance or noncompliance, but as a predictable structural outcome under specific internal configurations. This suggests a future direction in which therapeutic approaches are selected based on drive architecture assessment rather than symptom profiles alone. Implications for pre-intervention calibration, clinical modeling, and the structural classification of treatment resistance are discussed.
Article
Social Sciences
Behavior Sciences

Ibnezzyn Noureddine

,

Benabdellah Majid

,

Dehhaoui Mohammed

,

Benchekroun Faycal

Abstract:

The global demand for argane oil has grown considerably in recent years, creating economic opportunities while raising concerns about ecosystem degradation and the sustainability of production systems. To support long-term viability, several initiatives have promoted environmentally friendly practices and fair value-chain models. However, the effective market integration of these initiatives depends on understanding consumer behavior and preferences toward sustainable products. This study aims to identify the determinants influencing consumers’ purchase intention for sustainable argane oil using an extended framework of the Theory of Planned Behavior (TPB). A structural equation modeling approach was applied to analyze responses from adult consumers with a minimum secondary education level. The results show that consumer attitude, perceived behavioral control, and willingness to pay have significant positive effects on purchase intention, while ecological literacy exerts an indirect influence through attitude, social norms, perceived behavioral control, and willingness to pay. In contrast, ecological literacy has no significant direct impact. These findings improve the understanding of behavioral mechanisms underlying green product consumption and offer insights for designing marketing strategies that align with sustainability values and promote responsible consumer choices.

Article
Social Sciences
Behavior Sciences

Saumya Chauhan

,

Mila Hong

,

Maria Vazhaeparambil

Abstract: AI-generated content and misinformation are increasingly prevalent on social networks. While prior research primarily examined textual misinformation, fewer studies have focused on visual content's role in virality. In this work, we present the first large-scale analysis of how misinformation and AI-generated images propagate through repost cascades across five ideologically diverse Reddit communities. By integrating textual sentiment, visual attributes, and diffusion metrics (e.g., time-to-first repost, community reach), our framework accurately predicts both immediate post-level virality (AUC=0.83) and long-term cascade-level spread (AUC=0.998). These findings offer essential insights for moderating synthetic and misleading visual content online.
Review
Social Sciences
Behavior Sciences

Rossella de Nisco

,

Paulina Lamas-Morales

,

Juan Antonio Torrents Arevalo

Abstract:

This paper examines the relationship between mindfulness-based interventions (MBIs) and creativity in workplace settings. Because only three — and highly heterogeneous — studies met the criteria for a systematic review, the authors conducted a critical narrative synthesis instead. A comprehensive search was performed in PubMed, Scopus, and Web of Science (up to February 2025) following PRISMA guidelines. Included studies, using randomized or non-randomized designs, assessed effects of MBIs on creativity-related outcomes (divergent/convergent thinking, innovation, idea generation, problem solving) and secondary outcomes such as cognitive flexibility, emotion regulation, working memory, adaptability and coping. The three randomized controlled trials reported improvements in creativity and problem-solving, as well as in emotion regulation, working memory and coping. However, due to the limited number and heterogeneity of studies, firm conclusions cannot yet be drawn. Nevertheless, the emerging findings highlight potential cognitive and emotional mechanisms underlying the mindfulness–creativity link, offering a basis for more integrated conceptual models and evidence-based applications in organizational contexts. Further research into stronger designs is needed to clarify causal mechanisms and consolidate this relationship.

Review
Social Sciences
Behavior Sciences

Béré Benjamin Kouarfaté

Abstract: This study presents a systematic literature review to examine how the axiological values associated with cultured meat influence consumer perception, using the phenomenology of perception as an analytical framework. Fifty-four peer-reviewed qualitative and quantitative studies, identified through the Libraries Worldwide database, were analysed using NVivo 12 software, based on predefined keywords and a rigorous selection grid. The results highlight several groups of axiological values that shape consumer attitudes, including the previously unexplored “axiological value of co-production” of cultured meat. Specifically, “dogmatic co-production” (e.g., religious or cultural co-production) appears to significantly enhance consumer perception and acceptance of cultured meat. The main limitation of this study lies in the absence of primary phenomenological field data, which may introduce researcher subjectivity inherent in qualitative paradigms. Nevertheless, the use of existing empirical studies ensures the relevance and reliability of this review. This research offers practical implications for communication strategies, suggesting that aligning messages with key axiological values and their amplifiers, particularly those related to co-production, can strengthen trust in and acceptance of cultured meat. For industry stakeholders, these findings provide guidance for value-driven positioning aimed at increasing consumer confidence. Academically, the study offers a novel perspective by integrating axiological analysis with phenomenology in the context of food technology adoption. Socially, it helps identify consumer concerns and expectations regarding the axiological values perceived as essential for the acceptance of cultured meat. The study's originality lies in its application of phenomenological analysis to axiological frameworks and in highlighting the central role of co-production, particularly dogmatic co-production, in shaping consumer perception.
Article
Social Sciences
Behavior Sciences

Maria Cunha

Abstract: This work argues that while neuropsychological factors create a vulnerability, it is the interplay with specific irrational beliefs (as per REBT) and social triggers that most accurately predict the adoption of an extremist mindset. To lay the foundation for this argument, the following sections will first define extremism and review current understandings, followed by an exploration of mindset formation and the psychological pathways involved (Tóth, Turner, Mannion, 2023). Extremism represents a significant and widely debated challenge in contemporary global society. Although various deradicalisation and prevention programs have been implemented globally, the persistence and complexity of the issue remain insufficiently addressed (Cassam, 2021). The truth is that recent developments in established democracies suggest that citizens’ commitment to liberal democratic principles is weakening. Although cross-national surveys report a general preference for democracy, a significant proportion of respondents also express approval for non-democratic alternatives (Graham & Svolik, 2020; Svolik, 2020; Torcal & Magalhães, 2022). According to the author Cassam (2021; 2023), there are three forms of extremism: ideological, methodological, and psychological. The last form, designated as 'mindset extremism,' refers to the psychological conditions that predispose individuals toward adopting extreme methods. As stated, this theoretical perspective, effective interventions should focus on preempting the development of extremist mindsets as a means of mitigating extremist behaviors (Finlay, 2023). Comprehending mindset extremism collectively provides a more precise analytical lens through which it is easier to examine events (Cassam, 2021; 2023; Finlay, 2023). The psychological pathway involves the adoption of an extremist mindset, which serves as an enabling condition that facilitates the use of extreme methods. Specifically, this mindset is characterised by a preoccupation with perceived victimhood and a disregard for the consequences of violence. Subsequently, a triggering event, such as the perception of a grievance, may prompt individuals with this mindset to engage in violent behaviour (Cassam, 2021; 2023; Finlay, 2023). Some researchers describe an archetypal extremist mindset as having four main psychological traits (Cassam, 2021; 2023; Miller-Idriss, 2020). These include a strong focus on purity, virtue, humiliation, and victimhood; intense emotions like anger, humiliation, resentment, and self-pity; rigid attitudes such as refusing to compromise, being indifferent, intolerant, or opposed to pluralism; and a tendency to think in conspiratorial, apocalyptic, or catastrophic ways (Cassam, 2021; 2023; Miller-Idriss, 2020).
Article
Social Sciences
Behavior Sciences

Stella Tsermentseli

,

Aikaterini Pavlidou

,

Evangelia-Chrysanthi Kouklari

Abstract: Background/Objectives: Executive functions (EFs) and Theory of Mind (ToM) are often compromised in children with Specific Learning Disorders (SLD). Although evidence highlights the malleability of EF, studies have yet to investigate whether school-based interventions can enhance both cool and hot EF domains and support ToM development in this population. This study evaluated the effectiveness of a structured, classroom-based EF training program in improving cool EF, hot EF, and ToM in children with SLD. Methods: Forty students with SLD (aged 8–10 years) were assigned to an intervention group (n = 24) or a passive control group (n = 16). The program was delivered in small groups during regular school hours over 6–9 weeks (18 sessions). Pre- and post-intervention assessments measured cool EFs (working memory, planning, cognitive flexibility, inhibition), hot EFs (affective decision-making, delay of gratification), and ToM (false belief understanding, mental state/ emotion recognition). Results: The intervention group showed significant within-group improvements in working memory, planning, and cognitive flexibility, whereas the control group showed no significant changes. Between-group comparisons revealed significant effects for working memory, planning, and ToM mental state/ emotion recognition, with medium-to-large effect sizes. No significant group differences were found for hot EFs or ToM false belief understanding. Conclusions: These findings indicate that structured, school-based EF training can improve cool EF components and a key aspect of ToM in children with SLD, supporting the value of classroom-based interventions for strengthening cognitive and socio-cognitive development.
Article
Social Sciences
Behavior Sciences

Óscar De los Reyes Marín

,

Iria Paz Gil

,

José Torres Pruñonosa

,

Raúl Gómez Martinez

Abstract: Financial decision-making among small business owners is influenced by neurobiological mechanisms and cognitive biases that heighten the risk of uncontrolled expansion, excessive leverage, and financial distress. Within a neuroeconomic framework, neurotransmitters such as dopamine, serotonin, and norepinephrine regulate liquidity perception, reward sensitivity, and risk evaluation. Dopaminergic activation after initial success reduces risk perception and fosters impulsive investments, while serotonin depletion during rapid growth weakens self-control and promotes short-term gratification. In liquidity shortages, elevated cortisol and norepinephrine impair working memory and planning, triggering emotional and reactive behavior. These neurochemical dynamics interact with cognitive biases: overconfidence encourages excessive borrowing; the illusion of control sustains exposure to uncertainty; and loss aversion delays abandoning unprofitable projects. A review of twenty-seven studies identifies three key dimensions: the neurobiological basis of financial behavior, the cognitive mechanisms behind liquidity misperception, and mitigation strategies based on education, adaptive regulation, and predictive neuroeconomic tools. This study introduces the Financial Locust Model, describing the shift from prudent to risk-prone entrepreneurship as the cumulative result of neurochemical imbalance and cognitive distortion. The findings highlight the need for integrative interventions combining neuroscience, behavioral insight, and policy innovation to enhance financial resilience among SMEs.
Article
Social Sciences
Behavior Sciences

Heidi Omdal

Abstract: This paper draws on a capacity-building initiative by the researcher to prepare the parents of nine selectively mute (SM) children to take the lead in their child’s change process towards, gradually and in tiny steps, starting to speak in more situations and to more people, especially in school. Egan’s problem-solving model is used as a framework in the parent guidance group. Focus group interviews in the parent group make up the data set for the project, along with the parents’ written answers to questions arising from Egan’s skilled helper model between meetings. Content analysis is used to analyse the data. A common theme among the families is how to find the right balance between supporting and challenging the SM child in communication with others. How to promote greater independence in parent-child relationships is the main question from the project. In SM cases, a close home-school cooperation and a common understanding of the child’s needs are urgent. Practical implications for parent-teacher cooperation are highlighted.
Review
Social Sciences
Behavior Sciences

Stephan Huijbregts

,

Cristina Romani

Abstract: Phenylketonuria (PKU) is a hereditary metabolic disorder characterized by the inability to metabolize phenylalanine, leading to neurotoxic accumulation of phenylalanine and significant cognitive impairment. While extensive research has focused on the cognitive outcomes in middle childhood, adolescence and early adulthood, there is a notable paucity of studies addressing the cognitive functioning of very young and older PKU patients. This review underscores the necessity for further research in these populations, particularly because of the importance of early cognitive development for later cognitive and behavioral functioning and because of the potential implications of PKU and metabolic control for age-related cognitive decline.
Article
Social Sciences
Behavior Sciences

Sofia Santos

,

Ana Palma-Moreira

,

Ivo Dias

Abstract: This study aimed to examine the effect of public policies on talent retention in the Portuguese Public Administration and whether the participants' managerial status moderates this relationship. A total of 282 individuals, active workers in public administration, participated in this study, with 11.7% of the total occupying management positions. The approach was quantitative and qualitative, using a questionnaire. The results showed that public policies (recruitment, training and performance evaluation) have a positive and significant effect on talent retention. Whether an individual is a manager or not has a significant effect on performance evaluation. No moderating or mediating effect was found. This study aims to provide data that can inform managers' decisions and enhance talent management in public administration.
Article
Social Sciences
Behavior Sciences

Bryan Montero-Herrera

,

Megan M. O'Brokta

,

Praveen A. Pasupathi

,

Eric S. Drollette

Abstract: Background/Objectives: Regular physical activity (PA) benefits mood and cognition, yet the neural markers associated with free-living PA remain unclear. Alpha asymmetry (AA), a neural marker of affective and motivational states, may help predict individuals’ preferred activity intensity and duration. To examine the relationship between resting state AA in frontal and parietal regions, positive affect, and accelerometer-derived PA metrics. Methods: Fifty-nine participants (age = 21.8 years) wore wrist accelerometers for 7 days, completed resting-state electroencephalography (EEG; alpha power 8-13 Hz), and the Positive and Negative Affect Schedule (PANAS). PA metrics included sedentary time (ST), light PA (LPA), moderate-to-vigorous PA (MVPA), average acceleration (AvAcc), intensity gradient (IG), and the most active X minutes (M2-M120). Multiple regression models tested AA to PA associations while accounting for sex and positive affect. Results: Greater right parietal AA power was associated with PA bouts lasting M60, M30, M15, M10, and M5. For IG, greater AA power was observed in the left parietal region. No significant associations emerged for LPA, MVPA, AvAcc, M120, or M2. Across models, higher positive affect consistently predicted greater PA engagement. Conclusions: Resting parietal AA appears to differentiate individuals’ tendencies toward specific PA intensities and durations, while positive affect broadly supports is associated with overall PA engagement. These findings identify parietal AA as a promising neural correlate for tailoring PA strategies aimed at sustaining active lifestyles.
Article
Social Sciences
Behavior Sciences

Óscar De los Reyes Marín

,

Iria Paz Gil

,

José Torres-Pruñonosa

,

Raúl Gómez-Martínez

Abstract: The Financial Locust Bias describes how small and medium-sized enterprise (SME) owners, driven by a false perception of liquidity, pursue unsustainable expansion until financial collapse occurs. This study draws a behavioral and biological parallel between this process and the transformation of solitary grasshoppers into destructive locust swarms, a phenomenon triggered by environmental stimuli. Using financial data from Spanish SMEs (2000–2024) and advanced machine-learning models, the research confirms that liquidity misperception strongly correlates with elevated bankruptcy risk and cyclical overexpansion. Empirical findings validate the predictive capacity of two behavioral-finance indicators—the Perceived Liquidity Error Index (PEL) and the Illusory Confidence in Liquidity Index (ICEL)—as early-warning metrics for liquidity-driven collapse. The integration of these indices with AI-based forecasting enables the identification of critical behavioral thresholds preceding financial distress. By modeling the transition from rational to collective irrational behavior, the study offers a neuroeconomic framework for mitigating liquidity illusions and fostering sustainable growth in SMEs.
Article
Social Sciences
Behavior Sciences

Rawlings Obenembot Enowkenwa

,

Fortune Ganda

Abstract: Title: Assessing the effectiveness and sustainability of sugar-sweetened beverage tax in the African context: a systematic review of evidence Abstract Introduction: The World Health Organisation (WHO) and health advocates have called on governments to introduce a sugar tax to reduce the intake of sugar-sweetened beverages (SSBs), prevent obesity, and type 2 diabetes. Despite efforts to introduce the sugar tax, there is limited data on the effectiveness and sustainability of the sugar tax, especially in the African continent. A review of literature indicates that sustainable consumption may be attained through positive behavioural change techniques. Methodology: We conducted a systematic review to identify studies from Africa and select countries across the world from 2014-2024, to determine the effectiveness and the sustainability of the sugar tax on beverage intake in the African context. The selection of studies was based on their report of the sustainability of sugar tax, decline in beverage products high in sugar content, the effectiveness of sugar tax in reducing the intake of SSBs, reformulation of sugary beverages, and public acceptability of the tax. Conclusion: There is evidence that the introduction of the sugar tax has resulted in a decrease in the intake of SSBs in some African countries, for example, South Africa and Mauritius. The majority of countries in Africa have not introduced the tax. The failure or non-introduction of the tax in Africa is synonymous to some countries across the globe. In addition, limited studies have reported on the sustainability and the effectiveness of the sugar tax in the African continent. Keywords: sugar tax, sugar-sweetened beverages, sustainable consumption, effective sugar tax Authors: Rawlings Obenembot Enowkenwa and Fortune Ganda. Affiliations: Dr. R.O. Enowkenwa and Prof F. Ganda are lecturers and senior lecturer, respectively, at the Department of Management, Accounting & Finance at the Faculty of Economics and Financial Sciences at Walter Sisulu University (WSU).
Article
Social Sciences
Behavior Sciences

Oscar De los Reyes Marin

,

Iria Paz Gil

,

Jose Torres-Pruñonosa

,

Raul Gómez-Martínez

Abstract: This study investigates the False Reality Bias in treasury management—a cognitive distortion that causes small and medium-sized enterprises (SMEs) to equate positive bank balances with real financial stability. Using financial data from 50 Spanish meat-processing SMEs, the research introduces two behavioral-finance indices: the Liquidity Misperception Index (PEL) and the Liquidity Misconfidence Index (ICEL). Results reveal that 41% of firms overestimate liquidity (PEL = 1.21) and 40% display excessive confidence (ICEL > 1.3), both strongly associated with liquidity distress. Econometric tests confirm that firms with PEL > 1.2 are 4.48 times more likely to experience liquidity crises. Machine-learning models achieved over 80% accuracy in predicting distress. Behavioral interventions—such as AI-assisted cash-flow simulations—reduced misperceptions by 34.7% (p < 0.01). These results demonstrate that cognitive biases systematically distort treasury decisions but can be corrected through predictive behavioral modeling, offering actionable insights for SMEs, policymakers, and financial institutions seeking to improve financial resilience.

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