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Content
June 2026, Volume 19, Issue 6
May 2026, Volume 19, Issue 6
- 1-1 Correction: Abderrahman and Makarem (2026). The Future of External Audit: A Systematic Literature Review of Emerging Technologies and Their Impact on External Audit Practices. Journal of Risk and Financial Management , 19 (3), 216
by Ahmad Salim Moh’d Abderrahman & Naser Makarem
- 1-11 Professors Joe Gani and Chris Heyde and Their Contributions to Finance and Risk Management
by Shuangzhe Liu & Ross Maller & Svetlozar T. Rachev
- 1-11 Investment Performance of University Endowments
by Kwoloong T. Liaw
- 1-14 Exchange Rate Dynamics and Foreign Direct Investment in India: Evidence from a Quantile ARDL Approach
by Shefali Saini & Mduduzi Biyase & Gurpreet Kaur
- 1-14 Leveraging Global Intellectual Capital Through Sustainability Reporting: The Role of Non-Financial Factors and the Accounting Profession
by Alina Ciobotar Butnaru & Anastasia Mihaila & Geanina Măciucă & Iulian Dascălu
- 1-15 Global or Domestic Factors? Assessing Stock Market Volatility During Indonesian Presidential Elections
by Alexandro Damar Tirta Rizkyanzah & Chusnul Maulidina Hidayat & Prasetyo Hartanto
- 1-16 Credit Risk, Bank Valuation, and the Moderating Role of Mergers and Acquisitions: Evidence from European and UK Banks
by Karama Saadaoui & Rym Belgaroui & Salah Ben Hamad & Houda Hadj Kacem
- 1-16 Gender, Critical Mass and Carbon Emission
by Rim El Houcine
- 1-17 Regulatory Quality, Economic Policy Uncertainty, and Loan Performance in a Fragile Financial System: Evidence from Sub-Saharan Africa Contexts
by Ebere Ume Kalu & Innocent Odekina Idachaba & Eleje Emmanuel & Ben Etim Udoh & Zeeshan Syed
- 1-19 The Nexus of Internal Audit System, Cultural Complexity, and Corruption Control in Ghana’s SOEs
by Samuel Kwadjo Akukumah & Sam Kris Hilton
- 1-21 Return Transmission Mechanism Across South African and Global Banks: Contemporaneous and Lagged R 2 -Decomposed Connectedness Approach
by Babatunde Lawrence & Sune Ferreira-Schenk & Adefemi A. Obalade
- 1-22 Improving Ethereum Price Forecasting Through Hybrid Decomposition and LSTM–Attention Mechanisms
by Amina Ladhari & Heni Boubaker
- 1-22 Pathways to Green Employment: Skills, Structure, and Policy in EU Transition Economies
by Vladimir Ristanović & Dinko Primorac & Nataša Stevandić
- 1-23 Artificial Intelligence in Tourism Businesses: Financial Resilience, Organisational Adaptation and Performance Drivers—A Systematic Literature Review
by Jorge Alberto Marino-Romero & Ángel-Sabino Mirón Sanguino & Eva Crespo-Cebada & Carlos Díaz-Caro
- 1-23 Do Financial and Digital Inclusion Moderate Changes in Emitted Transport-Related CO 2 in the SADC?
by Simon Osiregbemhe Ilogho & Heinz Eckart Klingelhöfer
- 1-23 Exploring Nonlinear Relationships Between Individual-Level Bank Customer Satisfaction and Revenue
by Cecilia Hermansson & Kent Eriksson & Carin Segerlind
- 1-23 Beyond Fuzzy Matching: A Dual-Augmentation RAG System for Robust Product Reconciliation in Accounting
by Michail Dadopoulos & Stratos Moschidis
- 1-24 Modelling Asymmetric Volatility and Sentiment Effects: Forecasting Accuracy in the Crypto Market
by Ardit Gjeçi & Andromahi Kufo & Rovena Vangjel Troplini & Athina Tori & Denis Hoxha
- 1-24 Forward-Looking Disclosure with and Without Time Frames: Determinants, Market Responses, and Implications
by Yiyang Wu
- 1-24 The Hidden Asset: How Social Capital Influences Trade Credit in Private Firms
by Imad Jabbouri & Omar Farooq & Ahmed Ankit & Maryem Naili
- 1-25 Downside-Sensitive Portfolio Optimization and Risk Overlays for Real Estate Securities
by Dilmi C. W. Hettiachchi-Halpe-Kankanamalage & Abootaleb Shirvani & Nicholas Appiah & Svetlozar T. Rachev & W. Brent Lindquist & Frank J. Fabozzi
- 1-25 The Solvency Margin: A Speed-Limit Metric for Capital-Constrained Organizations Under Stress
by Bruce Rishel & Melissa Rishel
- 1-27 The Dynamics of Minority Shareholder Influence: The Impact of Growth and Debt on Dividend Payout Policy in Thai Listed Companies
by Penprapak Manapreechadeelert & Kanokwan Meesook & Somnuk Aujirapongpan & Jorge Miguel Chávez-Díaz
- 1-28 Temporal Obfuscation Testing for LLM Structural Reasoning: From Single-Day Dealer Constraints to Persistent Market Regimes
by Christopher Regan & Ying Xie
- 1-31 Do Complex Models Matter? Evidence from Multiclass Machine Learning Models in Credit Outlook Prediction
by Rashmi Malhotra & Davinder Malhotra & Robert Nydick & Nathan Coates
- 1-42 Exploring the Next Level of Boardroom Independence: Are Boards and Committees Driving Firm Performance or Risk in Western Europe?
by Silvia-Andreea Peliu & Georgiana Danilov & Nicoleta Tiloiu & Ștefan Cristian Gherghina
- 1-42 The Effectiveness of Macroprudential Policy Coordination in Managing Financial Risk in Systemic Economies
by Khwazi Magubane
- 1-43 Topic Modeling in Finance: A Review of Methods, Applications, and Challenges
by Xinyu Wang
May 2026, Volume 19, Issue 5
- 1-2 Featured Papers in Finance and Society Wellbeing—In Honor of Professors Joe Gani and Chris Heyde
by Shuangzhe Liu & Svetlozar T. Rachev
- 1-3 Correction: Khoiriah et al. (2026). Basel III Capital and Conservation Buffers: Implications for the Credit Risk and Financial Stability of Indonesian Banks. Journal of Risk and Financial Management , 19 (4), 291
by Titi Khoiriah & Rofikoh Rokhim & Buddi Wibowo
- 1-12 Bivariate Laplace Conditional Distributions for Modeling Non-Linearly Dependent Volatile Price Changes
by Ashis SenGupta & Barry C. Arnold & Moumita Roy
- 1-13 Deep Sequential Learning with Adaptive Sampling for Macro-Financial Yield Curve Prediction
by Jong-Min Kim
- 1-14 Beyond Accuracy: Economic Performance of Machine Learning Models in Financial Fraud Detection
by Pedro Pablo Chambi Condori & Miriam Chambi Vásquez & Telma Saravia Ticona
- 1-15 Distance to Default and Misspecification of Corporate Economic Value Added
by Tarek Eldomiaty & Islam Azzam & Jasmin Fouad & Mohamed H. Abdelazim
- 1-16 Investor Sentiment and Market Volatility Across Quantiles: Evidence from Vietnam
by Pham Dan Khanh
- 1-17 Weighted Average Cost of Capital in Declining Interest Rate Environments (Part II): Qualitative Expert Research
by Simon Frey & Harro Heilmann
- 1-17 Bayesian Logistic Regression for Credit Risk Modelling Among South African Loan Borrowers
by John Lehlaka Masekoameng & Sizwe Vincent Mbona & Anisha Ananth & Retius Chifurira
- 1-18 Intervening Influence of Financial Development on the Relationship Between Sustainability Practices and Sustainable Development of the Sub-Saharan African Countries
by James C. N. Mbugua & Ibrahim Tirimba Ondabu & Fred Ochogo Sporta
- 1-19 Microeconomic Drivers of Financial Inclusion: Evidence from Morocco
by Elmehdi Benider & Asmae Benthami
- 1-19 Impact Investing in NSE-Listed ESG Indices: Abnormal Returns, Calendar Effects, and GARCH-Based Volatility Dynamics in the Indian Stock Market
by Suneel Maheshwari & Deepak Raghava Naik & Rajendar Garg
- 1-19 Does CNN-Based Feature Extraction Improve High-Frequency Return Prediction? Evidence from the CSI 300 Index
by Fan Zhang & Haobing Wang
- 1-20 The Impact of State Ownership and Regulation on Internal Control Weaknesses: The Case of Algerian Banks
by Mohamed Abdelmanef Hadfi & Mounira Hamed-Sidhom & Yosr Hrichi
- 1-20 Explainable AI for Financial Distress: Evidence from Market Volatility and Regime Dynamics
by Seyed Jalal Tabatabaei & Mohammad Mahdi Mousavi
- 1-20 Enhancing Forensic Accounting Practice: A Proactive Risk Management Framework for Chartered Accountant Firms
by Michael Masunda & Haresh Barot & Jayendrasinh Jadav
- 1-20 Green Finance Transformation and Intellectual Growth: A Systematic Bibliometric Analysis of Thematic Evolution and Geographic Research Disparities (2015–2026)
by Janah Nada & El Ganich Said & Yahyaoui Taoufiq & Kouchrad Ikhlass
- 1-21 Enablers and Barriers to Corporate Blue Accounting Disclosure Adoption: A Scoping Review
by Ntombizandile Mbiza & Frank Ranganai Matenda & Jean Damascene Mvunabandi & Bomi Cyril Nomlala
- 1-21 The Core Ideas of Enterprise Risk Management in the Age of Artificial Intelligence (AI): 10 Theses
by Werner Gleißner
- 1-21 Psychological Traits, Social Influence, and Behavioural Bias in Cryptocurrency Investment Decisions: An SOR-Based Mediation Model
by Bambang Leo Handoko & Dezie Leonarda Warganegara & Arta Moro Sundjaja & Evelyn Hendriana
- 1-21 Trade Specialization and Export Risk Exposure in Central Asia: A Multi-Index Assessment of Mineral, Chemical, Textile and Metallurgical Sectors (2017–2024)
by Aina Otarbayeva & Akimzhan Arupov & Madina Abaidullayeva & Azizam Arupova & Valeriy Abramov
- 1-21 FinTech Investment, Geopolitical-Economic Uncertainty, and CO 2 Emissions in Low- and Middle-Income Countries: Evidence from Dynamic Panel Models
by Nurcan Kilinc-Ata & Alia Mubarak Al-Fori
- 1-22 The Semantic Web of Retail: A Taxonomic Integration of Web 3.0, Decentralized E-Commerce, and Agentic Commerce
by Arturs Bernovskis & Deniss Sceulovs
- 1-22 Crisis, Resilience, and Stock Market Efficiency: Evidence from Asian Emerging Economies During COVID-19
by Abdulrahman A. Alfarhoud & Mohammad T. Alsaqabi & Khaled O. Alotaibi
- 1-22 From Predictive Accuracy to Algorithmic Justice: Mapping the Multidimensional Impact of AI in Tax Auditing
by Anas Azenzoul & Nacer Mahouat & Sophia Vandapuye & Sara Nait Slimane & Mourad Jbene & Khalil Mokhlis
- 1-22 Deep Learning in Credit Risk Assessment: A Data-Driven Approach to Transforming Financial Decision-Making and Risk Analytics
by Raja Kamal Ch & K. Meenadevi & Deepak Kumar D & Rakesh Nagaraj
- 1-22 A Hybrid FinTech-Driven Framework for Volatility Forecasting: The Role of Digital Attention and Technical Indicators in the Dubai Financial Market
by Nour M. Mazen Lababidi & Hasan Radwan Katalo & Yahya Kamakhli
- 1-23 Green Boardroom Influence on Climate Change Target Disclosure: The Role of Eco-Conscious Investors and Corporate Environmental Attention
by Fahad Khalid & Fadoua Toumi & Cosmina L. Voinea
- 1-23 Climate Risk Management and Sustainable Finance: The Role of Financial Institutions in the European Context
by Donia Khalfallah & Oumaima Haj Ammar & Hana Bejaoui & Abderahman Rejeb & Sándor Remsei
- 1-23 Managerial Overconfidence and ESG Performance: Financial Policy Channels in an Emerging Market
by Melvien Deisie Christin Welang & Juli Hendri & Sung Suk Kim
- 1-24 Exploring the Paradox of ESG Ratings in Emerging Markets: Insights from the Moroccan Context
by Mounir Bellari & Abdelhalim Lakrarsi & Ahmed Ibrahim Mohammed Al Saadi & Manal Adnoune
- 1-24 Digital Financial Inclusion and Gender Inequality: Structural Drivers and Financial Participation Gaps in Nigeria
by Abdelhalem Mahmoud Shahen & Mesbah Fathy Sharaf
- 1-24 Information Overload in Financial Reporting and Behavioral Decision-Making: Institutional Investors’ Perspectives
by Adile Aktar & Ömer Tekşen
- 1-26 The Effects of Accounts with High Audit Risk on Auditor–Client Disagreement: Evidence from Korea
by Jihwan Choi
- 1-26 Investment Experience and Financial Vulnerability: The Role of Financial Literacy, Gender and Social Context
by Elisabet Ruiz-Dotras & Josep Llados-Masllorens
- 1-27 Capital Without Context: Governance Contingency and Bank Performance in Asia
by Wil Martens
- 1-27 Global Monetary Conditions and Sovereign CDS Connectedness in Emerging Markets: A Quantile Network Approach
by Víctor A. Peña-Vargas & Jesús A. Gómez-Daza & Orlando Joaqui-Barandica
- 1-27 Foreign Exchange Governance and Financial Stability of Multinationals: Cross-Country Evidence
by Olajumoke Oyewo & Omobolanle Korede Oluwalana & Kolawole Alo & Gbenga Ekundayo
- 1-28 Authentic SEC Data and Regime-Aware Ensemble Learning for Corporate Cash Flow Forecasting
by Amjed Mohammed Fahad & Naeem Sabah Jearah
- 1-28 Enterprise Risk Management and Earnings Management: Accrual-Based and Real Activities Evidence from Chinese Listed Firms
by Zhihui Zong & Mohd Hafizuddin Syah Bangaan Abdullah & Syajarul Imna Mohd Amin & Mohd Hasimi Yaacob
- 1-28 Cryptocurrency Adoption and Financial Resilience: A Worldwide Fractional Probit Analysis and Institutional Moderation
by Babacar Ndiaye
- 1-28 Investor Sentiment and Volatility Spillovers Between Socially Responsible and Traditional Funds in South Africa
by Siseko Mtunzi Merana & Hilary Tinotenda Muguto & Lorraine Muguto & Paul-Francois Muzindutsi
- 1-30 Integrating ENSO Climate Risk into Flood Catastrophe Bonds for Disaster Risk Financing: An Asset-Pricing Framework
by Riza Andrian Ibrahim & Heru Santoso & Sukono
- 1-32 Corporate Governance and Financial Outcomes: A Multi-Country Study of BRICS
by Deepika Gupta & Asheesh Pandey
- 1-32 When Does ESG Create Value? A Literature Review on Benefits, Credibility, and Enabling Factors
by Patrizia Gazzola & Stefano Amelio & Vincenza Vota
- 1-32 Asymmetric and Time-Varying Dependence Between Effective Exchange Rate and Stock Return: Evidence from Taiwan
by Hung-Hsi Huang & Ya-Ting Li & Ching-Ping Wang
- 1-34 Exchange Rate Volatility and Corporate Financial Stability in Eurozone vs. Non-Eurozone Firms
by Yetunde Bernice Oyewole & Grace Oluyemisi Akinola & Odunayo M. Olarewaju & Mustapha Bojuwon & Victoria Temitope Ikulagba
- 1-37 The Empirical Link Between Financial Globalization and Macroeconomic Volatility in Sub-Saharan African Countries
by Josua O. Oluwafemi Akinyemi
- 1-40 Nonlinear Association Between Controlling Shareholders and Financial Reporting Integrity: An Explainable Optuna-Optimized Ensemble Learning Approach in Egypt and Saudi Arabia
by Gihan M. Ali & Mohammad Zaid Alaskar
- 1-41 Within-Venue Monitoring of BTC/USDT Liquidity and Resiliency on Binance: A Queueing-Theoretic Framework
by Samir Varma
- 1-45 Liquidity and Market Microstructure of Tokenized Carbon Assets Trading in Blockchain-Based Voluntary Carbon Markets: A Mean-Centered MMRM with HAC Corrections
by Sukmawati Sukamulya & Veronica Tri Kusuma
April 2026, Volume 19, Issue 5
- 1-13 Fiscal Decentralization as a Strategic Risk-Management Tool: Institutional Threshold Effects on EU Output Volatility
by Ahmet Münir Gökmen
- 1-15 Explainable AI (XAI) in Auditing: Bridging the Gap Between Predictive Fraud Models and Regulatory Standards
by Alessio Faccia
- 1-18 From FII Dependence to DII Dominance: Behavioral Dynamics and Minskyan Risk in India’s Stock Market
by Suneel Maheshwari & Deepak Raghava Naik
- 1-19 Integrating ESG and Behavioural Factors in Marketplace Lending: A Structural Equation Modeling Analysis of Borrower Repayment Decisions
by Jewel Kumar Roy
- 1-19 Moral Hazard and Management of Debt Collateral in SME Financing: A Focus on Lease Contracts
by Francesco Alfani
- 1-19 From Shareholders to Markets: The Impact of Ownership Structure on IPO Performance in North Africa
by Abir Attahiri & Maroua Zineelabidine & Mohamed Amine Fadali & Abdenbi El Marzouki & Mohamed Makhroute
- 1-21 Measuring and Reporting ESG: A Systematic Review of Frameworks for Financial Sustainability
by Jessica Karina Fernandez Salazar & Margarita del Milagro Chafloque Gonzales & Fiorella Suley Failoc Alban & Carlos Enrique Alarcon Eche & Marcela Sofia Ramos Rios
- 1-23 Safe Havens in Turbulent Times: Assessing the Role of Gold and the USD Against Global Stock Market Indices
by Mukhriz Izraf Azman Aziz & Daouia Chebab & Baliira Kalyebara & Safwan Mohd Nor
- 1-23 From Financial Practices to Sustainable Outcomes: A Resilience-Based Perspective
by Enkeleda Lulaj & Blerta Dragusha
- 1-24 Understanding Volatility Transmission from Global Commodity Shocks to Frontier Financial Markets: Machine Learning, Nonlinearities, and State Dependence in Kenya
by Abraham Kisembe Wawire & Christine Nanjala Simiyu & Munene Laiboni & Rogers Ochenge
- 1-25 Functional Similarity of Financial Trajectories for Corporate Bankruptcy Prediction: A k-Nearest Neighbors Approach
by Luis Eduardo Ruiz Paredes & Jorge Morales Paredes & Carlos Fabián Ruiz Paredes
- 1-25 Few-Shot Portfolio Optimization: Can Large Language Models Outperform Quantitative Portfolio Optimization? A Comparative Study of LLMs and Optimized Portfolio Allocators
by Lamukanyani Alson Mantshimuli & John Weirstrass Muteba Mwamba
- 1-26 The Effect of a Bonus Cap on Compensation Structure in the Banking Sector
by Albert Rutten & Joost Witteman
- 1-26 Does Exchange Rate Volatility Matter for Banking-Sector Financial Stability? A Global Analysis
by Olajide O. Oyadeyi & Md Mizanur Rahman & Obinna Ugwu & Bisayo O. Otokiti & Adekunle Adewole
- 1-26 Transgression of Planetary Boundaries: Are Multinational Firms Addressing the Emergent Risks?
by Arindam Das
- 1-26 Corporate Governance and Firm Performance: The Role of Capital Structure
by Qadri Al Jabri
- 1-27 Managerial Characteristics and Corporate Social Performance Under Institutional Risk: The Moderating Role of Governance Quality
by Rehab EmadEldeen & Hoda El Kolaly & Maha ElShinnawy & Mohammed Bouaddi & Mohamed A. K. Basuony
- 1-27 The IFRS Paradox: Audit Quality, Not Manipulation Scores, Prices Reporting Risk in Frontier Markets
by Wil Martens
- 1-27 Investor Contributions to Price Discovery and Trading Performance: Evidence from the Taiwan Stock Exchange
by Pi-Hsia Hung & Donald Lien
- 1-28 Family Ownership, ESG Strategies, and Corporate Risk: Evidence from Earning Volatility
by Angelo Leogrande & Marco Savorgnan & Alberto Costantiello & Carlo Drago & Massimo Arnone
- 1-30 Sentiment as Early Warning: A Systemic Risk Index for the Philippines
by Lizelle Ann V. Cruz
- 1-30 When Confidence Becomes Risk: The Interplay of CEO Overconfidence, Strategic Risk-Taking, and Financial Performance in Indonesian Digital Banks
by Amerta Mardjono & Harris Maupa & Ignatius Roni Setyawan & Rizky Yusviento Pelawi
- 1-31 Insider Trading Signals Across Industries: Evidence from Technology, Utilities, and Banking
by Jielin Shi & Yun Ma & Yujie Song
- 1-33 Analysis of Global Financial Connections and Information Flow Dynamics Using Transfer Entropy and Independent Component Analysis
by Utku Kubilay Çınar & Gülhayat Gölbaşı Şimşek
- 1-42 Artificial Intelligence in Disaster Supply Chain Risk Management: A Bibliometric Analysis with Financial Risk Implications
by Ioannis Dimitrios Kamperos & Nikolaos Giannakopoulos & Damianos Sakas & Niki Glaveli
April 2026, Volume 19, Issue 4
- 1-13 Entropy-Filtered Machine Learning for Risk-Aware Algorithmic Trading and Portfolio Decision Making
by Florentin Șerban & Bogdan Petru Vrinceanu
- 1-13 The Reform Study and Recommendation of Public Labor Pension in Taiwan: Considering the Effect of Reemployed Retired Laborers
by Yung-Cheng Liao & Mei-Su Chen
- 1-14 Personal Financial Planning Practices of the Middle Class in Bangladesh: Implications for Financial Inclusion
by Md. Arif Hossain Mazumder & Michelle Cull
- 1-14 Leveraging Machine Learning for Financial Forecasting: Distinguishing Market Trends from Oscillations in ETFs
by SeyedSoroosh Azizi
- 1-14 The Impact of CSR and Green Banking Practices on the Financial and Risk Sustainability of Commercial Banks in Bangladesh
by Maqbool Quraishi & Nafees Reza & Rafiqul Bhuyan
- 1-15 Public Pensions, Trade Unions, and Employment in Manufacturing
by Emmanouil Apergis & Nicholas Apergis & Chi Keung Lau
- 1-15 The Irrelevance of Lending-Value Constraints in Long-Term Portfolio Optimization: A Twenty-Year Analysis Spanning Two Financial Crises
by Leonardo Cid & Arturo Cifuentes & Michael McAdams
- 1-15 Digital Financial Inclusion and Economic Growth: Multi-Dimensional Evidence from Coverage, Depth, and Digitisation
by Shancheng Hu & Weiyi Xiang & Yichao Wan
- 1-16 Board Characteristics and Corporate Cash Flow Risk: Evidence from an Emerging Market
by Tuan Dang Anh & Huy Cao Tan
- 1-17 Revealing Risk Preferences Through AI Prompting Effort
by Brian A. Toney & Gregory G. Lubiani & Albert A. Okunade
- 1-17 ESG Disclosure and Financial Analysts’ Accuracy in Saudi Arabia: The Moderating Role of the 2021 ESG Guidelines
by Taoufik Elkemali
- 1-17 The Impact of Trade Openness on Economic Activity and Tax Revenue in Developing Countries: Panel Evidence from the MENA Region
by Jihane Chahib & Zakariae Bel Mkaddem & Imane Tesse
- 1-17 Enterprise Risk Management and Cyber Fraud Mitigation: Evidence from Indonesian State-Owned Enterprises
by Imam Ghozali & Raden Roro Karlina Aprilia Kusumadewi & Hersugondo Hersugondo & Imang Dapit Pamungkas
- 1-17 Economic Consequences of Mandatory Adoption of International Financial Reporting Standards in Iraqi Banks
by Mohammed Al-Rammahi & Amin Rostami & Alireza Rahrovi Dastjerdi
- 1-18 Evaluating the Impact of Intelligent Data Processing for Corporate Finance with the Use of Real Options Analysis
by Stanimir Ivanov Kabaivanov & Veneta Metodieva Markovska
- 1-19 Entities’ Performance and Human Resource Costs Derecognition in the Statement of Financial Position (SOFP): GMM Evidence from the NGX
by Mukail Akinde & Olasunkanmi Olapeju
- 1-20 Capital Structure Resilience During the COVID-19 Pandemic: An Analysis of the Impact of Financial Characteristics on Egyptian Listed Companies
by Mai Ahmed Abdel Zaher
- 1-20 Stock Repurchase Purposes, Firm Valuation, and Market Reactions: Evidence from Korea
by Young Woo Ko
- 1-20 The Determinants of Financial Flexibility: Evidence from JSE-Listed Non-Financial Firms
by Joseph Kayiira & Vusani Moyo & Freddy Munzhelele
- 1-21 Dynamic Implications of Fiscal Policy on NPLs: Theoretical Analysis and Panel-Regression Empirics
by Tarron Khemraj & Sukrishnalall Pasha
- 1-21 The Impact of Mobile Wallet Adoption on Bank Profitability: Evidence from a Longitudinal Analysis (2021–2025)
by Jose Antonio Rojas Guillén & Wini Ebelin Quispe Bautista & Doris Matilde Palacios Rojas
- 1-22 Information Discovery, Interpretation, and Analysis by Institutional Investors Around Earnings Announcements
by Sami Keskek & Abdullah Kumas
- 1-22 Breaking Barriers: How Fintech Expands Access to Finance?
by Andromahi Kufo & Ardit Gjeçi & Gentjan Çera & Kserdi Cenolli
- 1-23 The Effect of Innovation on Climate Resilience in Developing Countries: Evidence from a Panel Quantile Regression Approach
by Kesaobaka Mmelesi & Joel Hinaunye Eita
- 1-23 When AI Disclosure Intensifies: Nonlinear Effects on Governance-Risk Disclosures in Selected U.S. Public Firms
by Marco I. Bonelli
- 1-24 Pension System Resilience Under Extreme Demographic Shock: Lessons from the Ukrainian Case
by Iryna Kondrat & Myroslava Bublyk & Natalya Yaroshevych
- 1-24 Critical Factors for Financial Inclusion in Mexico
by Antonia Terán-Bustamante & Paolo Morganti & Salvador Rivas-Aceves
- 1-24 How Do IFRS S2 Climate Risks Affect IAS 36 Impairments? A Constructive Accounting Framework Calibrated to European Steel
by Khaled Muhammad Hosni Sobehy & Lassaad Ben Mahjoub & Sahbi Gabsi
- 1-25 Do Environmental Taxes Stimulate Eco-Investments? Evidence from Seven EU Member States and the EU-27
by Vanya Georgieva
- 1-25 Corporate Governance of Small- and Medium-Sized Commercial Banks: Original Intention of Design, Realistic Dilemma, and Breakthrough Route
by Tian Meng & Gaojin Yu & Minfeng Lu
- 1-25 Unsupervised Machine Learning for Financial Behavior Profiling of Tourism Firms in Barranquilla, Colombia
by Leidy Haidy Perez Coronell & Tomás José Fontalvo Herrera & Gloria Naranjo Africano & Emiro De-La-Hoz-Franco & José Escorcia-Gutierrez & Tito José Crissien Borrero
- 1-26 Investor Sentiment and Market Efficiency: Evidence from China’s A-Share Market
by Yufei Liu & Bowen Shi & Xingjian Zhang
- 1-26 Risk Perception, Trust, and Investor Awareness in Crypto-Crowdfunding: An Empirical Analysis
by Gioia Arnone
- 1-26 Institutional Governance and Capital Mobility: Evidence from India’s Trends in FDI and ODI
by Rishu Singh & Nishant Ranjan & Himanshu Thakkar & Haresh Barot & Siddharth Dabhade
- 1-26 Financing Post-War Circular Reconstruction: Digital Tools and Investment Pathways for Ukraine’s Industrial Regions
by Tetiana Gorokhova & Žaneta Simanavičienė
- 1-27 Digital Asset Inheritance: Perceptions, Readiness, and Challenges in a Developing Economy
by Pongsakorn Limna & Rattawut Nivornusit & Yarnaphat Shaengchart
- 1-27 Capital Structure in Small Firms: A Conditional Approach Based on Accounting Variables
by Isabel Oliveira & Amândio Silva & Jorge Figueiredo & Antonio Cardoso & Manuel Sousa Pereira
- 1-28 Failing to Use the Balance Sheet to Manage Cycle Shocks: Evidence from Nigeria
by Akolisa Ufodike
- 1-29 Investigating the Board of Commissioners’ Monitoring Intensity Effects on CSR Transparency and Cost of Debt
by Islahuddin Islahuddin & Yossi Diantimala & Mirna Indriani & Muhammad Putra Aprullah
- 1-30 Climate Policy Uncertainty and Corporate Innovation Investment: Evidence from China
by Jie Liu & Jing Chi & M. Humayun Kabir & Bilal Hafeez
- 1-31 Institutional Logics and Corporate Financial Reporting Quality: Does CEO Authority Concentration Matter?
by Hamidah Hamidah & Ardianto Ardianto & Suham Cahyono & Khairul Anuar Kamarudin
- 1-31 A Study on the Performance of Actively and Passively Managed Artificial Intelligence Exchange Traded Funds
by Gerasimos G. Rompotis
- 1-32 Cross-Document Emotion Consistency (CDEC): A Feature Family Framework for Financial Disclosure Risk Screening
by Shawn McCarthy & Gita Alaghband
- 1-32 Rookie Independent Directors and Corporate Policies: Evidence from China
by Waqas Bin Khidmat & Sook Fern Yeo & Cheng Ling Tan
- 1-33 Machine Learning, Thematic Feature Grouping, and the Magnificent Seven: A Forecasting Analysis
by Mirarmia Jalali & Mohammad Najand & Andrew Cohen
- 1-34 House Price Determinants: Evidence from Bulgaria as a New Eurozone Member State
by Andrey Zahariev & Galina Zaharieva & Larysa Shaulska & Mykhaylo Oryekhov
- 1-34 Basel III Capital and Conservation Buffers: Implications for the Credit Risk and Financial Stability of Indonesian Banks
by Titi Khoiriah & Rofikoh Rokhim & Buddi Wibowo
- 1-35 UTAUT Antecedents Shaping Institutional Investors’ Intentions to Utilize ESG Information
by Jae Young Jang & So Ra Park
- 1-36 Artificial Intelligence in European Union Tax Administrations: A Comparative Assessment
by Angel Angelov
- 1-40 ESG Determinants of Financial Development: Integrating Econometrics and Machine-Learning Evidence
by Angelo Leogrande & Massimo Arnone & Alberto Costantiello & Carlo Drago
- 1-43 The Moderating Effect of Economic Policy Uncertainty on the Relationship Between Working Capital Management Policy and Financial Distress: Evidence from Egyptian Firms
by Ghada Ahmed Nabil Ibrahim & Hoda Essam Hassan Khaled
March 2026, Volume 19, Issue 4
February 2026, Volume 19, Issue 3
March 2026, Volume 19, Issue 3
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