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Content
July 2026, Volume 19, Issue 8
- 1-16 Tax Avoidance and Dividend Payouts in Southern European Listed Firms: Financing Frictions, and Policy Uncertainty
by Rania Al-Nsour & Antonio Menor-Campos
- 1-17 The Positivity of Earnings Conference Calls’ Tone and Cost of Equity Capital: Empirical Evidence from FTSE All-Share Companies
by Salah Kayed & Abdulhadi H. Ramadan & Ruaa BinSaddig & Bahaa Subhi Awwad & Raneem Fawarseh
- 1-19 Military Expenditure, Energy Consumption and Environmental Sustainability: Evidence from Central and Eastern European Countries
by Saša Obradović & Nemanja Lojanica & Sergej Gričar & Štefan Bojnec
- 1-21 Financial Inclusion and Sustainable Development: How Do Financial Literacy and Social Capital Mediate This Relationship?
by Sami Ullah & Resham Iftikhar & Muhammad Mohiuddin & Ijaz Hussain & Ishfaq Ahmad
- 1-21 Confidence, Risk Tolerance, and the Dual Role of Peer Influence in the Investment Decisions of Employed Women: A Structural Equation Model from Urban India
by Ramya Haravu Paramesh & Hemalatha Krishnamoorthy Gunasekaran & Deepak Raghava Naik
- 1-21 Explaining Behavioral Intention and Actual Use of Digital Payment Systems: A Structural Equation Modeling Approach Among University Students
by Vita Jagrič & Polona Tominc & Maja Rožman
- 1-22 Pairing Uncertainty and Attention Indices to Explain Cryptocurrency Returns: Quantile and Causality Evidence
by Abdulrahman Alsamaani & Huda Aldhahi
- 1-22 Nonlinear Market Coupling During COVID-19 and the Global Financial Crisis: A Convergent Cross-Mapping Analysis of US and European Equity Indices
by Domenico Vicinanza
- 1-22 The Impact of Accounting Conservatism on Investment Efficiency and Cost of Capital: Evidence from Non-Financial Listed Firms in Saudi Arabia
by Fahad Alrobai
- 1-23 Financial Literacy and FinTech Adoption as Drivers of Financial Behavior: Evidence from Fragile and Digitally Mature Economies
by Nada Jabbour Al Maalouf & Layal Sfeir
- 1-24 Conditional Effectiveness of Volatility-Adaptive Exit Rules in Algorithmic Trading Systems: Evidence from the USD/JPY Market
by Byung-Kook Kang
- 1-24 Geopolitical Risk and the Financialization of Firm Vulnerability in Emerging Markets
by Sugeng Suroso & Sri Wulandari & Chajar Matari Fath Mala
- 1-25 Evaluating Saudi Banks’ Financial Performance Using an Entropy–TOPSIS Framework
by Ziad Albaraki & Abdelhakim Abdelhadi & Talal Al-Sulaiman
- 1-25 Rethinking Profitability Dynamics in the EU Banking Sector: An Explainable Machine Learning Approach to Bank Sector-Specific, Macroeconomic, and Institutional Quality Factors
by Gökhan Özkul & Özen Akçakanat & Ozan Özdemir
- 1-27 Dynamic Network Connectedness and Risk Spillovers Among DeFi, AI-Based, Islamic and Commodity Assets
by Lumengo Bonga-Bonga & Bereket Abayneh Ataro
- 1-32 A Production Function-Based Financial Feasibility Model (PFFM) and Social Return Assessment of Public Electric Bus Investment: Evidence from Thailand
by Thirawat Chantuk & Pornthip Jatupornmongkolchai & Wiwatwong Bunnun
- 1-33 Portfolio Optimisation in the Digital Economy: A Treynor–Black Approach
by Mohammed Nawlo & Fadi Alkaraan & Hasan Radwan Katalo
- 1-34 Carbon Pricing Uncertainty and the Green Finance Ecosystem: Connectedness, Contagion, and Portfolio Strategies
by Bouthaina Ben Othman & Rihab Bedoui Ben Salem & Heni Boubaker
August 2026, Volume 19, Issue 8
- 1-16 Decentralised Finance Literature: A Comprehensive Analysis of Scientific Progress and Emerging Research Frontiers
by Varun Kesavan & Aruna Polisetty & Rajkumar Subbaiyan
- 1-17 Gender-Diverse Boards and Corporate Social Responsibility in the Thai Context
by Arusaya Thamaree & Simon Zaby
- 1-18 Investor Demand Through Oversubscription: A Quantile Regression and Machine Learning Evidence from Emerging Market
by Sparsha Mandreker & Guntur Anjana Raju
- 1-19 Bank-Specific and Macroeconomic Determinants of Non-Performing Loans in Gulf Cooperation Council Countries: Evidence from Extreme Bounds Analysis
by Ibraheem Alaskar & Ibrahim Khatatbeh & Reyadh Faras & Ahmad Bash
- 1-20 Determinants of Mortgage Loans in Bulgaria and the Euro Area: A Comparative Analysis
by Gergana Mihaylova-Borisova
- 1-21 Decision-Oriented Risk Management as a Legal Mandate: Evidence on Risk Aggregation, Risk-Bearing Capacity, and the Implementation of StaRUG and FISG in German DAX and MDAX Companies
by Christopher Jungesblut
- 1-22 Evaluating the Profitability Implications of IFRS 9 in Cambodian Banking Institutions
by Kosla Hin & Bunthe Hor & Siphat Lim
- 1-22 Mapping the Methodological Bifurcation of Quantitative Portfolio Optimization: A PRISMA-Compliant Systematic Review with BERTopic–SPECTER Analysis (2003–2025)
by Gharmili Meryem & Boudri Imane & Alj Abdelkamel
- 1-22 The Impact of CFO Risk-Taking Behaviour on Corporate Financial Performance: Evidence from the Industrial, Energy, and Petrochemical Sectors in Gulf Cooperation Council (GCC) Countries
by Sara Almarri & Hamza El Kaddouri
- 1-22 Leverage and Firm Performance: New Evidence on the Moderating Role of Macroeconomic Conditions
by Faiza Abdalla Sheikh Batoun & Ayesha Mohamed Ali Abdulla Batoun
- 1-22 Gold as a Household Financial Resilience Strategy: Explaining Gold Purchase Intentions in Lebanon’s Fragile Economy
by Nada Jabbour Al Maalouf & Layal Sfeir & Anthony Nehme & Jeanne Laure Mawad
- 1-22 The Impact of an Accountant’s Academic Qualifications on the Quality of Accounting Information: An Analytical Study Using Artificial Intelligence as a Mediating Variable
by Nasareldeen Hamed Ahmed Alnor
- 1-23 Exploring the Impacts of Financial Innovation on Economic Growth in Bangladesh: Evidence from an ARDL Approach
by Ayrin Sultana & A. H. M. Ziaul Haq & Md. Nur Alam Siddik & Sajal Kabiraj
- 1-23 Monetary Policy Tightening, and Banking Concentration: Structural Evidence from an Emerging Economy
by Yoly Tatiana Polania Cerinza & Osval Armando Ibáñez-Díaz & Hugo Fernando Guerrero-Sierra & Jaime Edison Rojas-Mora
- 1-23 Regime-Dependent Predictability of Cryptocurrency Distress: Cross-Sectional Evidence from Two Exchanges
by Huda Aldhahi & Abdulrahman Alsamaani
- 1-24 Non-Interest Income Diversification and Bank Performance: Scale Advantages and Institutional Boundary Conditions in Selected Emerging Asian Economies
by Qian Fang & Nuttawut Rojniruttikul
- 1-24 Factors Affecting Cash Demand in South Africa
by Randheer Ramsoomer & Hermann Azemtsa Donfack & Adri Drotskie
- 1-24 Female Governance Representation, Female Audit Partners, and Key Audit Matter Reporting in Japan
by Shu Inoue
- 1-24 Internal Motivations Versus External Deterrence: Validating GONE Theory on Financial Statement Fraud in an Emerging Market
by Enggar Diah Puspa Arum & Helpan Alfaridzi & Rico Wijaya & Wiralestari & Aulia Beatrice Brilliant & Ilham Wahyudi
- 1-24 Risk Beyond the Balance Sheet: Coronaphobia as a Mediator of Audit Quality Under Institutional Strain
by Abolfazl Soleimani & Davood Askarany
- 1-25 A Capability-Based Perspective on the Relationship Between Interorganizational Trust and Organizational Outcomes: Evidence from the Indonesian Futures Brokerage Industry
by Stephanus Paulus Lumintang & Noermijati Noermijati & Fatchur Rohman & Sri Palupi Prabandari
- 1-25 ESG Performance, Economic Policy Uncertainty, and Forward-Looking Bank Credit Risk: Evidence from U.S. Banks
by Mohammad Al-Dwiry & Weaam Amira
- 1-26 ESG Performance and Firm Value in China’s A-Share Market: Green Innovation and Digital Transformation Mechanisms
by Dan Wang & Anis Suriati Binti Ahmad & Nur Amirah Binti Borhan
- 1-26 Credit Deepening and Bank Asset Quality: Dynamic Early-Warning Evidence from 58 Countries
by Marco Antonio Ledesma Munive & Alejandro Anibal Aguirre-Rojas & Graciela Soledad Verastegui Velasquez & William Huanca & Pilar Zevallos & Nivaneth Valencia
- 1-27 The Impact of Media-Based Transition and Physical Climate Risks on Banks’ Credit Risk: Evidence from a Dynamic Panel Threshold Model
by Mariem Turki & Imed Chkir & Kamel Naoui
- 1-27 Climate-Related Risks and Financial Decision-Making: Insights from a Systematic Literature Review
by Salma El Faroui & Mimoun Benali
- 1-27 Global Value Chain Participation, Financial Inclusion, and Environmental Degradation: Evidence from Developed and Emerging Countries Using MMQR
by Foued Badr Gabsi & Sirine Sahnoun
- 1-27 Risk Capacity Index: A Methodological Proposal for Comprehensive Management in Colombian Solidarity Sector Entities
by María Andrea Arias-Serna & Luis Fernando Móntes-Gómez & María Alejandra Lasso-López & Jhon Quiza-Montealegre
- 1-27 Monetary Dynamics and Inflation Persistence: A Machine Learning Approach Applied to Turkey
by Ibrahim Bakirtas & Muhammed Rasid Bakir & Gokay Canberk Bulus
- 1-27 Cost of Debt Financing and Corporate Investment in the EU-27: Deleveraging and Profit Buffers Under Monetary Tightening
by Vanya Georgieva & Radosveta Krasteva-Hristova
- 1-28 A Scenario Framework for Investment Appraisal and Shared Risk in Smart Microgrids in Industrial Zones
by Kiril Luchkov & Mihail Chipriyanov & Galina Chipriyanova & Marin Marinov
- 1-29 Determinants of Hostile Versus Friendly Mergers and Acquisitions in the Global Insurance Sector: Evidence from the Post-Crisis Period
by Wissam El Khoury & Sebouh Aintablian
- 1-30 Corporate Sustainability Disclosure, Firm Profitability, and Board Diversity: Unveiling the Interrelationships in a Developing Economy
by Erekle Pirveli & Iza Gigauri & Claudia Covucci
- 1-30 ESG Disclosure, Return, and Risk of REITs: Evidence from Thailand and Singapore Under Changing Interest Rate Conditions
by Chaiyathad Phutthadet & Ausawatap Akartwipart
- 1-30 A Sovereign Environmental Wealth Index: A Financial Framework for Measuring and Managing Sustainability Risk
by Abootaleb Shirvani & Mahshid Fahandezhsadi & Svetlozar T. Rachev & Thisari K. Mahanama & Frank J. Fabozzi
- 1-33 Climate Finance, Environmental Risk Accounting and Firm Value: A Comparative Study of Nigeria and South Africa
by Mishelle Doorasamy & Oladapo Fapetu & Pelumi Abdulmalik Adewumi
- 1-34 The Effects of Currency Crisis—How the Russian–Ukrainian War Changed the Global Financial Landscape
by Olena Lytvyn & Oleksii Chugaiev & Nataliia Reznikova & Andrii Onyshchenko & Oleksandr Ostapenko & Oleksandr Pravdyvets
- 1-37 Macroeconomic Shocks, Credit-Risk Persistence, and the Limits of Nonlinear Transmission in Emerging Europe
by Ivana Miklošević & Andreja Todorović & Andrija Popović
- 1-42 Artificial Intelligence in Banking: A Bibliometric Analysis of Research Trends, Intellectual Structure, and Performance-Related Themes
by Hajar Bouladasse & Said El Ganich & Taoufiq Yahyaoui
- 1-42 Mismatches Between Environmental Performance and Sustainable Investments as Signals of Misleading Green Corporate Messaging
by Odeta Pileckaitė & Rasa Subačienė
- 1-65 Analyzing Mutual Funds Behavior and Distinctiveness Across Sectors with Clustering and Hamming Distance: A 27-Year Study
by Vajinder Kaur & Eugene Pinsky
June 2026, Volume 19, Issue 7
- 1-14 The Sustainability–Liquidity Nexus: Insight of ESG Disclosure and Working Capital from Saudi Listed Firms
by Waleed S. Alruwaili & Mahdi Alhamami & Bandar Alanazi
- 1-16 Volatility Dynamics in Indian Stock Markets: Evidence from the Post-2015 Era
by D. Suganya & M. Padmavathi & Vlasios Sarantinos
- 1-17 The Mediating Role of Big Data Analytics on the Relationship Between Environmental, Social, and Governance (ESG) Scoring and Firm Value
by Ahmed Mohamed Shawki Tawfik & Hanan Mohamed Ismail Youssef & Aljaohra Ali Altuwaijri & Laila Mohamed Alshawadfy Aladwey
- 1-19 Global Integration, Commodity-Price Exposure, and Volatility Spillovers in Ghanaian Equity Market
by Dinesh Gajurel & Afua Asante
- 1-19 Fractal Portfolio Optimization in the Evolving Returns Integrated System—ERIS
by Nikolaos Loukeris & Nikola Gradojevic
- 1-20 Explaining Financial Inclusion in the European Union: A Panel Data Analysis of Macroeconomic Determinants (2004–2023)
by Aracelly Núñez-Naranjo & Marcela Karina Benítez-Gaibor & Carlos Barreno-Córdova & Ana Córdova-Pacheco & Micaela Lema-Chicaiza
- 1-21 Do High P/E and EV/EBITDA Stocks Outperform Low-Multiple Stocks? Evidence from Technology, Consumer Staples, and Healthcare Portfolios in the U.S. Market (2018–2022)
by Abed Aftabi & SeyedSoroosh Azizi
- 1-21 Do Monetary and Fiscal Policies Affect Territorial and Consumption-Based CO 2 Emissions? Evidence from E-7 Countries
by Meryem Filiz Baştürk
- 1-22 The Optimal Duration of the Forward Guidance at the Zero Lower Bound
by Marco Di Pietro
- 1-22 Corporate Governance and Firm Performance: The Moderating Role of Economic Growth
by Faiza Abdalla Sheikh Batoun & Rosli Mahmood
- 1-23 The Behavioral Impact of Artificial Intelligence on Investor Decision Making and Investment Strategies
by Marija Vuković & Ivana Ninčević-Pašalić & Roko Lukačević
- 1-23 The Diffusion of Artificial Intelligence in Corporate Disclosure: A Decade of S&P 500 10-K Filings, 2015–2025
by Burak Dogan & Derese Kebede Teklie
- 1-24 Venture Capital, Private Equity and External Financing in European High-Tech Entrepreneurial Firms: The Moderating Role of Investor Protection
by Antonio Prencipe
- 1-25 Venue-Driven Informational Leadership in a Small Emerging Market: Spillover Networks and Regime-Dependent Information Transmission in the Colombian Stock Exchange (2015–2024)
by Alejandro Pérez-y-Soto-Domínguez & Juan Manuel Candelo-Viáfara & María Del Pilar Rivera-Díaz
- 1-25 FinTech Integration and Tax Compliance: A Systematic Literature Review of Risk, Criminal Justice Challenges, and Due Process Implications
by Anas Azenzoul & Nacer Mahouat & Ouissale El Gharbaoui & Jihane Tayazime & Abdellatif Moussaid & Khalil Mokhlis
- 1-25 The Performance Comparison Between Time-Series and Cross-Sectional Momentum Strategies in Taiwan Stock Market
by Hung-Hsi Huang & Yi-Ru Pan & Ching-Ping Wang
- 1-25 Pricing Digital Catering: Nominal Digital Disclosure, Actual Digital Investment, and Audit Fees
by Lifan Pang
- 1-27 Adoption Visibility and Equity Market Responses to Blockchain Adoption Announcements
by Andrey Mikhailitchenko & Rayda Noor
- 1-27 Deep Learning for Credit Risk Prediction in Fintech Lending: A Systematic Literature Review on Model Architectures, Imbalanced Data Handling, and Research Agenda
by Moch Panji Agung Saputra & Sukono & Riaman & Alit Kartiwa & Masnita Misiran & Alim Jaizul Wahid
- 1-28 The Impact of Firms’ ESG Performance on the Holding Decisions of Institutional Investors: Evidence from Chinese Publicly Listed Companies
by Jing Huang & Zhuoran Zhang
- 1-28 Financial Literacy and Financial Wellbeing: Dual Capability Pathways and Contextual Moderation in Portugal
by José Magano & Victor Mendes & Mário Coutinho dos Santos
- 1-29 From Financial Literacy to Investment Intention: The Sequential Roles of Risk Perception and Trust
by Jeffrey Bastanta Pelawi & Sumiati Sumiati & Kusuma Ratnawati & Himmiyatul Amanah Jiwa Juwita
- 1-29 Carry Signals and Bond Returns in the Indonesian Government Bond Market
by Ahmad Syarif Munawi & Noer Azam Achsani & Roy Sembel & Dikky Indrawan
- 1-31 Revisiting the Distress Risk Anomaly: The 52-Week High Effect and Lottery-Seeking in Distressed Stocks
by Maher Khasawneh & Omar Arabiat & Ruaa Binsaddig & Husam Ananzeh & Hashem Alshurafat & Randa Al-Tayan
- 1-32 ESG Practices and the Economic and Financial Performance of Energy Companies: A Multi-Method Analysis
by Guido Migliaccio & Mirko Mozzillo
- 1-33 Insolvency in the Construction Sector: Global Research Insights and Empirical Evidence from Australia
by Janappriya Jayawardana & Pabasara Wijeratne & Zora Vrcelj & Kumudu Weththasinghe & Malindu Sandanayake
- 1-34 Quantile-VAR Approach to Spillovers and Connectedness Among Real-Financial Aggregates and Economic Freedom in Tunisia
by Nejib Hachicha & Mohamed Nejib Ouertani & Marwa Ben Salem & Mohamed Chiheb Feki
- 1-35 Prioritizing Digital Economy Drivers of Inflation Using an Intelligent-Based Fuzzy Decision Framework: Implications for Financial Risk Management
by Seniye Zeynep Aslıyüce & Serkan Eti & Sümeyye Özdemir & Serhat Yüksel & Hasan Dinçer & Merve Acar
- 1-35 FinTech Assets as Hedges for ESG Market Risk: Regime-Dependent Evidence from Developed and Emerging Economies
by Faycal Chiad & Abdelhalim Gherbi
- 1-48 Mapping the Knowledge Structure of Buy Now, Pay Later Research: A Bibliometric Science Mapping Review and Focused Behavioral Synthesis
by Omar Munther Nusir & Che Aniza Che Wel & Siti Ngayesah Ab Hamid
July 2026, Volume 19, Issue 7
- 1-14 Bitcoin as an Inflation Hedge? Institutional Differences, Reverse Granger Causality, and Regime Dependence: Evidence from the United States and India, 2015–2024
by Ali Ibrahim Abueid & Varadaraj Aravamudhan & Mohammad Jamal Bataineh & Tariq Talafha & Mohanasundaram Karunanidhi & Ananth Sengodan
- 1-14 Carbon Tax, Macroeconomic Stability, and the Growth Rate of GDP per Capita: Panel Evidence from Carbon-Pricing Economies
by Natcha Saramas & Supasuta Tuncharo & Aroonrak Tunpanit
- 1-15 Quantile Connectedness and Downside Risk in Portfolio Construction
by Konoka Hamada & Yuichiro Hamada & Shigeyuki Hamori
- 1-15 The Impact of Debt Maturity Structure on Financial Resilience: Evidence from Non-Financial Listed Firms on the Vietnamese Stock Market
by Nguyen Thi Hong Duyen & Le Quoc Diem & Nguyen Thao Hoa
- 1-16 Exchange Rate Unification and Poverty Nexus in Nigeria (1986–2024)
by Taiwo Grace Oluwaniyi & Omotola Fadekemi Ajayi & Temidayo Oladiran Akinbobola
- 1-16 Efficiency and Risk of ASEAN Commercial Banks: Panel Vector Autoregressive Approach
by Duong Thi Anh Tien & Anh Tuan Nguyen
- 1-16 Rational Inattention in Government Bond Auctions: Evidence from Yield Spreads in Armenian Treasury Auctions
by Ruben Gevorgyan & Alisa Tanyan
- 1-17 SVB Shock and Risk Repricing Among Selected Major Chinese Financial Institutions: Parameter Stability, Event Evidence, and Spillover Reconfiguration
by Zhibin Tao & Yang Guo & Yu Zhou
- 1-17 Relationship Between Green Bond Issuance and Carbon Intensity: Evidence from a Dynamic Panel Approach
by Karime Chahuán-Jiménez
- 1-17 How Does Internal Governance Improve the Financial Reporting Quality of Banking Institutions?
by Mohammed Khalaf Alshammari
- 1-17 Board of Directors’ Foreign Experience and Corporate Social Responsibility Disclosure: Empirical Evidence from Non-Financial Listed Firms in Vietnam
by Lien Quynh Le
- 1-18 Machine-Readable Accountability: eXtensible Business Reporting Language, Artificial Intelligence, and the Institutional Rewriting of Accounting Judgement
by Alessio Faccia
- 1-19 Determinants of Investment Decision Quality in the UAE Financial Market
by Sonia Abdennadher & Eman Abukhousa & Hajer Zarrouk
- 1-20 Machine Learning-Based Forecasting of Sukuk Index Movements: Evidence from Turkey and Malaysia
by Mehmet Ekmekcioglu & Kaya Tokmakcioglu
- 1-20 Artificial Intelligence and Climate Risk in Finance: A Bibliometric Review of Emerging Trends and Analytical Frontiers
by Triana Arias Abelaira & María Jesús Guillén Palomino & Lázaro Rodríguez Ariza & Carlos Díaz Caro
- 1-21 Macroeconomic Barriers to Green Bond Markets in the Majority World: A Cross-Country Panel Analysis
by Serkan Cantürk
- 1-21 Do Recognized Intangible Assets Inform Bank Performance? Macro Digital Infrastructure as a Cross-Layer Condition in Indonesian Banking
by Yan Noviar Nasution & Donny Maha Putra
- 1-22 Corporate Life-Cycle Stages, Leverage, and Earnings Management: Empirical Evidence from Listed Firms in Vietnam
by Hieu Duc Pham
- 1-22 When ESG Starts to Pay Off: Nonlinear PSTR Evidence on Bank Performance and Stability in Europe and the USA
by Houssem Rachdi & Hichem Saidi
- 1-22 Behavioral Biases and Investor Decision-Making in the Saudi Stock Market: The Moderating Roles of Overconfidence and Loss Aversion in an Islamic and Oil-Dependent Economy
by Reem Abdalla & Hassan Al Aaraj & Yassir Alam
- 1-22 Integrating Rational Choice Theory into TOE Framework to Explain the Intention to Adopt Environmental Management Accounting: An Empirical Analysis in Vietnam
by Nguyen Thi Mai Anh
- 1-22 Product Market Competition and Commodity Hedging: Evidence from the Metals Industry
by Phoompat Dangwung & Jay Junghun Lee & Junwoo Kim
- 1-23 Stochastic Modelling of Expense-Augmented Insurance Portfolio Loss Process
by Calvine Odiwuor & Joseph Mwaniki & Philip Ngare & Richard Simwa
- 1-23 Carbon Emissions, Green Investment, and Firm Value: The Role of Integrating External and Internal Sustainability Governance Mechanisms? Evidence from the UK FTSE 350 Firms
by Husam Ananzeh & Huthaifa Al-Hazaima & Ruaa Binsaddig & Jebreel Mohammad Al-Msiedeen & Rateb Mohammad Alqatamin & Mohannad Obeid Al Shbail
- 1-23 Does Liquidity Risk Impact Asset Quality and Financial Stability? Evidence from Uzbekistan Commercial Banks
by Akrom A. Omonov & Boburjon B. Izbosarov & Erlane K. Ghani
- 1-23 Bitcoin Price Dynamics: Estimating Short- and Long-Term Elasticities via an ARDL Framework
by Luis Varona Castillo & Jorge R. Gonzales Castillo
- 1-24 The Validity Gap: A Measurement Model of Country-Level Institutions Using Structural Equation Modelling
by Mariam Alsabah & Ahmad Alshehabi
- 1-24 Artificial Intelligence and Corporate Internal Control Quality: Evidence from Chinese Listed Firms
by Junming Yang & Jingbo Cai & Li He & Jiya Hu & Xiaoyu Ma
- 1-24 Assessing the Association Between FinTech-Related Policy Reforms and the Profitability of Banks in Qatar: A Preliminary Two-Decade Panel Analysis (2005–2024)
by Abdulaziz Mohammed A. Almohannadi & Ali Malik
- 1-24 Expert-Perceived Priorities for Future ESG Adoption Among Kazakhstani SMEs: An AHP-Based Assessment
by Bishala Maerdan & Dinara Rakhmatullayeva & Tatyana Kudasheva & David Celetti
- 1-24 Environmental Sustainability, Financial Conditions, and Export Performance in Thailand’s Textile and Clothing Industry Under Trade Liberalization and the Post-ATC Era
by Sasawalai Tonsakunthaweeteam & Siwarit Pongsakornrungsilp & Pimlapas Pongsakornrungsilp & Rachawit Photiyarach & Salucknai Outtanasith & Vikas Kumar
- 1-24 Too Much of a Good Thing? ESG Disclosure, the Social Dimension, and Future Stock Price Crash Risk Evidence of a Nonlinear Effect from an Emerging Market
by Ngoc Toan Pham & Hieu Le Tran Trung
- 1-25 The Signalling Trap: How Crisis Lending Reinforced Informal MSME Exclusion in Indonesia’s Financial System
by Esta Lestari & Latif Adam & Agus Eko Nugroho & Muhammad Soekarni & Tuti Ermawati & Yeni Saptia & Achsanah Hidayatina & Septian Adityawati & Felix Wisnu Handoyo & Ikval Suardi & Jiwa Sarana
- 1-25 Threshold Effects of Supply Chain Integration on Financial and Economic Performance Under Digital Transformation: Evidence from Rural Transition Economies
by Sead Baraku & Alkida Hasaj & Nevena Brajković
- 1-25 Does Board Gender Diversity Moderate the Relationship Between CEO Overconfidence and Tax Avoidance?
by Ahmad Shatnawi & Hanady Bataineh & Eyad Abdel Halym Hyasat & Adel Dhaher Atqaa Alresheedi
- 1-25 Improving Apartment Price Index Reliability Under Missing Transaction Data: Evidence from South Korea
by Uk Jo & Jae Goo Kim
- 1-26 Economic Policy Uncertainty, Equity Repricing, and Currency Volatility in G20 Economies: Heterogeneous Evidence from Second-Generation Panel and Quantile Methods
by Batuhan Karabiber
- 1-26 Financial and Entrepreneurial Capability Configurations: An Exploratory Study of the Selective International Integration Among Thai SMEs
by Pongsutti Phuensane & Nantaphong Boonpong & Arthit Apichottanakul
- 1-26 Credit Risk Scoring in the Age of AI: A Systematic Comparison of Traditional, ML, and DL Models Based on Accuracy, Stability, and Interpretability
by Radouane Aboulmaouda & Khadija Slimani & Nour El Houda Chaoui
- 1-27 Climate-Related Operational Risk in Banking: A Critical Review and Methodological Roadmap
by Elena Grinza & Parisa Madhooshiarzanagh & Consuelo Rubina Nava
- 1-27 The Moderating Role of Digital Transformation in the Relationship Between Audit Quality and Aggressive Tax Avoidance: Empirical Evidence from the Jordanian Industrial Firms
by Mohammad Ismail Alawamreh & Ahmed Razman Abdul Latiff & Yusniyati Yusri & Ibrahim Saleh Al-Radaideh & Abutaber Thaer & Mahmoud Abdelrehim & Mohammad Mosleh Almousa
- 1-27 The Governance Pillar of ESG Criteria in Greece: Evidence from ATHEX ESG Index Firms and Implications for Sustainable Finance
by Ioannis Kalialakis & Antonios Kostas & Vasileios Zoumpoulidis & Christos Grose & Dimitrios N. Koufopoulos & Michail Fygkioris
- 1-27 Complementarity Between Supply and Demand of Trade Credit in Firm Performance: Evidence from Europe
by Godfred Afrifa & Ahmad Alshehabi & Mariam Alsabah
- 1-28 Mediating Pathways to Sustainable Investment: A TOE Framework for AI-Driven Green Fintech Adoption in Banking
by Reem A. Abdalla & Lamya Abbas Hidaytalla & Gulnar Sadat Mulla
- 1-28 Sustainable Disclosure and Market Valuation: The Interplay Between ESG Reporting and Board Gender Diversity
by Yasean A. Tahat & Wasim Al-Shattarat & Ahmed Hassanein & Rasha Allusi & Mohammed Hossain & Ahmed Hassan Ahmed
- 1-28 Predictive Model Based on Machine Learning to Determine Gold Price Fluctuation and Improve Trading Decisions
by Alexander Vladimir Velez Flores & Arturo Rafael Chayña Rodriguez & Wildor Jazmany Jara Vilca & Carlos Paul Hancco Ramos & Esteban Marín Paucara & Lucio Quea-Gutierrez & Juan Carlos Chayña-Contreras & Julian Apaza-Chino & Mario Serafín Cuentas Alvarado & Yesenia Fátima Llanque Añacata & Anibal Sucari León
- 1-29 Accounting Information for Environmental Protection Expenditure and Sustainability Risk Screening: Evidence from EU Member States
by Radosveta Krasteva-Hristova & Zoya Ivanova
- 1-29 Artificial Intelligence in Tax Compliance and Evasion Mitigation: Trends, Mechanisms, and Institutional Implications
by Houda Zaim & Siham Sahbani
- 1-29 Does ESG Practices Influence Financial Companies’ Performance? The Moderating Role of AI Use
by Fatma Zehri & Raghad Alsudays & Laila Aladwey
- 1-29 Green Bond Market Development and Fiscal Sustainability in the EU: Drivers of Market Entry and Depth
by Radosveta Krasteva-Hristova & Vanya Georgieva
- 1-29 Does ESG Performance Improve Corporate Profit Quality? Evidence from Chinese A-Share Listed Firms
by Wei Gao & Quan Fang & Ting Sun
- 1-30 Forecasting Taiwan Stock Return Using VIX and Volatility
by Hung-Hsi Huang & Chia-Min Sun & Ching-Ping Wang
- 1-31 AI-Enabled Mobile Banking Continuance in a Sharia-Based Financial Ecosystem: Security, Trust, User Acceptance, and Islamic Financial Literacy
by Fakhrurrazi Amir & Mukhlis Yunus & Teuku Roli Ilhamsyah Putra & Sorayanti Utami
- 1-31 Artificial Intelligence and Machine Learning in the Transformation of Forensic Accounting: A Systematic Literature Review
by Luis Ángel Meneses Cerón & Eliana Fernández Rengifo & Victoria Eugenia Pino Terán & María Alejandra Albán Lara & Rosa Cristina Vega Sánchez & Jhon Jairo Fuentes Sánchez
- 1-33 Beyond the Trilemma: How Hybrid Exchange Rate Regimes and Segmented Capital Flows Reconfigure Monetary Autonomy in Emerging Markets
by Andrey Koshkin
- 1-34 Structural Determinants of NFT and DeFi Adoption: Cross-National Evidence on Technological Readiness, Income Heterogeneity, and Regulatory Clarity
by Jampal Dolma & Annop Thananchana & Tirapot Chandarasupsang
- 1-35 When ESG Signals Fail: The Moderating Role of ESG Controversies in Shaping Firm Value, Returns, and Cost of Capital
by Auliyah Rizky Suhasmoro & Tanti Novianti & Noer Azam Achsani & Trias Andati
- 1-38 LLM-Based Merger Withdrawal Prediction and Model–Market Disagreement Around Climate Risk
by Muntasir Shohrab & Zhibo Ye & Yanguang Liu & Dantong Yu
- 1-38 Sustainable or Symbolic? Ethical Accounting Disclosures in the Oil Industry of Transition Economies
by Jolta Kacani & Ervis Zeqiraj & Ingrid Shuli
- 1-39 Do ESG Disclosures Capture Systemic Sustainability Risks? Integrating Life Cycle Sustainability Assessment into ESRS-Based Sustainability Accounting
by Radosveta Krasteva-Hristova & Biser Krastev
- 1-43 Managing Exchange Rate Volatility Through Strategic Management Accounting: Implications for Competitive Advantage
by Babajide Oyewo
- 1-45 Sequential Deep Learning for Predicting Shareholder Value Creation: Evidence from the Moroccan Stock Market
by Youssef Jamil & Imane El Yamlahi & Nabil Bouayad Amine
- 1-46 Forecasting New Zealand Stock Returns Through Intermarket Analysis Using Global Vector Autoregressive Model and Machine Learning Methods
by Bisma Dewabrata & Nuttanan Wichitaksorn & Yoichi Otsubo
June 2026, Volume 19, Issue 6
- 1-1 RETRACTED: Banerjee et al. (2025). Impact of Environmental, Social, and Governance Parameters on Financial Performance of Firms: A Cross-Country Analysis. Journal of Risk and Financial Management , 18 (12), 666
by Souvik Banerjee & Amarnath Mitra & Shalini Aggarwal
- 1-16 Financial Risk Indicators on the Performance and Stability of Banks: Evidence from Jordanian Banks (2018–2024)
by Sana’ Atari & Ruaa BinSaddig & Reem Khamis & Bahaa Subhi Awwad
- 1-16 The Impact of ESG Compliance and Greenwashing Risk on the Value of Companies Listed on the Bucharest Stock Exchange
by Ioana Andrioaia & Veronica Grosu & Svetlana Mihaila & Alina Butnaru Ciobotar
- 1-17 The Effect of IFRS 9 Implementation on Credit Risk in Commercial Banks in Cambodia
by Kosla Hin & Bunthe Hor & Siphat Lim
- 1-17 Board Characteristics, Climate Change Disclosures and the Moderating Role of Corporate Governance Code: Evidence from a Developing Economy
by Rajib Chakraborty & Lan Sun & Urmee Ghose & Ayub Islam
- 1-18 An Innovative Model for Assessing Intellectual Capital Based on Information from Corporate Reporting and ESG Factors
by Alina Ciobotar Butnaru & Veronica Grosu & Ioana Andrioaia
- 1-18 Capital Allocation and Sustainable Rural Development in Emerging Markets: A Multi-Criteria Analysis of Investment Priorities
by Berislav Andrlić & Marko Šostar & Verica Budimir
- 1-18 Effect of ESG Awareness on Sustainable Investment Decisions: An Experimental Study
by Mostafa E. Shahen & Mahmoud Otaify & Hanan Amin Mohamed & Ahmed Rady
- 1-18 Spillover Among Sovereign Credit Risk and the Role of Political Risk: Evidence from Oil-Exporting Economies
by Mohammed Alhashim
- 1-19 Applied Financial Learning as a Key Predictor of Financial Self-Management in Higher Education Evidence from Peruvian University Students
by Pedro Eche-Querevalú & Amador Grover Mejía-Osorio & Emilio Javier Rojas-Villanueva & Fiorella Helka Vega-Lazo & Jorge Miguel Chávez-Díaz
- 1-20 Monetary Policy and Exchange Rate Volatility of the Mexican Peso Against the US Dollar
by Wan Wei & Susan Pozo & Shen Chen
- 1-20 Laminarity and Market Stress: Testing an RQA-Based Diagnostic During the COVID-19 Shock
by Domenico Vicinanza
- 1-20 The Impact of the ECB Policy Stance on Cryptocurrencies: Evidence and Policy Relevance
by Batuhan Karabiber & Tayfun Tuncay Tosun
- 1-21 Quantifying the Impact of Deposit Insurance on Bank Run Risk
by Johannes Eybers & Gary van Vuuren
- 1-21 Measuring Interconnectedness in the Philippine Banking System: Insights from Credit, Liquidity, and Payment Networks
by Jorjin Godoy
- 1-21 Depth, Not Size: Rethinking the Insurance–Income Nexus in Mature OECD Markets
by Seyed Amirhossein Shojaei & Marjan Orouji & Alireza Pakgohar & Firas Armosh
- 1-22 A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application
by Eda Oruç Erdoğan & Murat Erdoğan & Durmuş Acar & İlker Kıymetli Şen
- 1-22 Climate Finance Architecture: Disaster Loss, Policy Uncertainty and Adaptation Investment Across the Global South
by Bapon Shm Fakhruddin & Shaily Gandhi
- 1-22 Beyond Critical Mass: Nonlinear Effects of Female Directors on Carbon Emissions Disclosure in Emerging Markets
by Ni Wayan Rustiarini & Ni Putu Shinta Dewi & Ni Made Sunarsih & Sharifah Norzehan Syed Yusuf
- 1-22 The Impact of Corporate Governance on Financial Performance: The Mediating Role of Real Earnings Management
by Thuong Thai Thi Hoai & Hien Nguyen Thi Thu & Tuan Dang Anh
- 1-23 Artificial Intelligence Adoption in Accounting Systems and Organizational Performance: The Mediating Role of Financial Decision-Making Quality
by Nouran Nabil Abdelsalam Mahmoud Ellelly & Saleh Aly Saleh Aly & Sherif El-Halaby & Abdelmoneim Bahyeldin Mohamed Metwally
- 1-23 Capital Structure Adjustment in SMEs: Limits of the Dynamic Trade-Off Model
by Luís Pacheco & António Carvalho
- 1-23 Role of Behavioral Finance in Shaping Sustainable Investment Portfolios: A Bibliometric Study
by Ranganatham Gangineni & Komal Singh & Satyanarayana Parayitam & Panduranga Venkataramulu & Suneetha Baddela & Venkataramanaiah Malepati
- 1-23 Empirical Analysis of the Discrepancies Between Declarative Commitment and Performance in Applying the EU Taxonomy at the BET Index Level
by Iulian Dascalu & Bogdan-Ștefan Ionescu & Veronica Grosu & Alina Butnaru Ciobotar
- 1-23 Beyond Averages: FinTech, Digitalization, and the Heterogeneous Drivers of Green Finance in Europe
by Faycal Chiad
- 1-24 Sustainable Development Goal (SDG) Disclosure and Firm Value: Empirical Evidence from Southeast Asia
by Arie Pratama & Nanny Dewi Tanzil & Poppy Sofia Koeswayo & Kamaruzzaman Muhammad & Lokita Rizky Megawati
- 1-25 ESG-Oriented Capital Allocation Efficiency in Emerging Markets: Hybrid MCDM Framework
by Dinko Primorac & Ivona Huđek Kanižaj & Ana Mulović Trgovac & Željka Marčinko Trkulja
- 1-25 From Dual Pathways to Emerging Triadic Convergence: A Bibliometric Analysis of Sustainable Finance, Digital Transformation, and Circular Economy—2015–2025
by Percy Antonio Vilchez Olivares & Brandelt Jesús Astorga De La Cruz
- 1-26 Islamic Sustainable Banking as a Mediating Mechanism Between Financing Structures and Bank Performance: Evidence from Indonesia and Malaysia
by Muhammad Ziyad & Hari Sukarno & Sumani & Hadi Paramu
- 1-27 Earnings Predictability of DuPont Factors: Impact of Mean Reversion and Competitiveness
by Shanhong Wu & Jing Jiang
- 1-27 Linking Financial Literacy and Behavioural Finance to Saving and Debt Behaviours: A Literature Review of Global and Developing Economy Contexts
by Salvador Cumaio & Zélia Serrasqueiro & Mara Madaleno
- 1-27 Investors’ Reaction to Sustainability Disclosures Under Varying Assurance Levels and Assurer Types: An Experimental Approach
by Rola Shawat & Abanoub Wassef & Yara Ibrahim & Ahmed Hassanein & Hosam Moubarak & Hebatallah Badawy
- 1-28 Bridging the Last Mile: A Transmission Channel Framework for Derivatives Stress Testing Under Climate Scenarios
by Max Wong & Patrick Ge
- 1-28 Non-Linear Effects of ESG Performance on Corporate Tax Avoidance: A Multi-Algorithmic Analysis via Explainable Artificial Intelligence
by Önder Dorak & Duygu Şengül Çelikay
- 1-28 Eco- and Socio-Efficiency as Determinants of Default Risk: Evidence from European Firms
by Bochra Issa & Sana Ben Abdallah & Foued Badr Gabsi
- 1-28 Enhancing Enterprise Risk Management Through Emotional Intelligence: A Study of Risk Leadership in Indonesia
by Wa’el Al-Karaki & Aldi Ardilo & Ahmed Eltweri & Yuan Zhai & Gbemisola Ogbolu
- 1-29 A PRISMA-Based Systematic Review of Behavioral Biases and Demographic Moderators in Investment Decision-Making
by El Mehdi Douhabi & Zineb Drissi
- 1-29 Determinants of E-Wallet Adoption Among Generation Z in Indonesia: An Extended UTAUT3 Model Integrating Personal Innovativeness and Perceived Security
by Wahyu Meiranto & Tengku Ahmad Sandi Abbad & Adi Firman Ramadhan & Marsono Marsono
- 1-29 Digital Finance, Labor Market Integration, and Gender Inequality: Evidence from Brazil
by Mesbah Fathy Sharaf & Abdelhalem Mahmoud Shahen
- 1-30 Making Sense of Expected Credit Losses: A Qualitative Analysis of IFRS 9 Compliance Strategies in an Emerging Market
by Edman Padilla Flores
- 1-30 Measuring Banks’ Participation in Payment Systems: Development of a Composite Index Using Indian Data
by Vijay Kiran Battula
- 1-30 Financial Accounting Disclosures (FAD) in the UAE: Investor Reactions to Negative Financial News, Framing Bias and AI Channel Reliance
by Mohamed Haffar & Shatha Mustafa Hussain & Amer Alaya & Serap Emik & Mohammad Jammal
- 1-31 State-Dependent Dynamics of Overconfidence in Frontier Equity Markets: A Transfer Entropy Approach from Bangladesh
by Muhammad Enamul Haque & Mahmood Osman Imam
- 1-32 Maximum Entropy Identification of Latent Financing Flows in Corporate Balance Sheets: Cross-Sectoral Panel Evidence
by Sunnatov Yusuf Usmonovich
- 1-32 Innovation, Green Management, and Value Creation in Indonesian Healthcare: The Mediating Role of Business Sustainability
by Wiwik Utami & Erna Setiany & Rieke Pernamasari & Anwar Allah Pitchay
- 1-35 Digital as a Rhetorical Resource Under Institutional Complexity: A Longitudinal Comparative Discourse Analysis of Carbon Reporting in Vietnamese Listed Firms
by Luyen Hong Thi Nguyen & Duc Hong Thi Phan