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Content
August 2026, Volume 19, Issue 9
September 2026, Volume 19, Issue 9
- 1-12 Examination of the Risk Spillover Among the European Tourism and Hospitality Sectors: How COVID-19 Exerted Its Influence in Its Era?
by Christos G. Kampouris
- 1-13 Sovereign Credit Risk, ESG Performance, and Idiosyncratic Volatility in a Turkish State-Owned Bank: A Regime-Switching Analysis
by Şeyda Yıldız Ertuğrul & Muhammed Veysel Kaya & Cemil Şenel
- 1-16 Forensic-Auditing Capabilities and Self-Reported Recognition of Suspicious Money-Laundering Indicators Among Accounting Professionals in Peru: A Structural and Explainable Machine-Learning Study
by Jéssica Karina Saavedra Vásconez & Alexander Fernando Haro Sarango & Eymmy Jimena Grados Lazaro & Estrella Divina Lopez Pantoja & Monica Jhanyra Gamarra Pacaya & Silvia Mabel Cachay Salcedo & Thelma Madian Lazo Pilco
- 1-17 Robustness of CVaR-Minimizing Dynamic Allocation: Evidence from Multi-Asset Portfolios Through 2025
by Veraphong Chutipat & Peerapat Wattanasin & Tanpat Kraiwanit
- 1-17 Institutional Foundations of Digital Financial Inclusion: Governance, Financial Development, and Infrastructure Legacy in 38 OECD Countries, 2000–2022
by Ahmad A. Alwaked & Anas Alqudah
- 1-18 The Disconnect Between Market Capital Gains and the Dividend Yield in Asset Pricing
by Michael Di Carlo & Jordi Mondria & Ilias Tsiakas
- 1-19 Chatbots in Household Budget Management: A Comparative Study in the Context of Economic Vulnerability
by Eulália Santos & Corália Pimenta & Fernando Oliveira Tavares
- 1-19 From Herding Machines to Autonomous Agents: A Taxonomy of AI-Driven Flash Crash Mechanisms and the Regulatory Gap
by Ka Wah Philip Ng
- 1-19 Investor Sentiment and Sectoral Returns: Behavioural Evidence from Boursa Kuwait
by Mohamad Atyeh & Dania El-Achmar & Mirna Safi & Farid Abdallah & Steven Telford
- 1-19 Income Diversification, Credit Risk, and Bank Stability: Evidence from Vietnamese Commercial Banks
by Hai Van Tran & Lan Thi Tran
- 1-19 Financing Innovation in Human-Centric Organizations: Perceived Organizational Financial Support, Organizational Climate, and Innovative Work Behavior in the Industry 5.0 Service Economy
by Vilija Bite Fominiene & Edmundas Jasinskas & Arturas Simanavicius & Antanas Usas & Arturas Rutkevicius
- 1-20 Financial Development and Economic Development in Africa: A Systematic Review on the Mediating Role of FinTech
by Denis Simiyu & Christine Simiyu & Charles Githira
- 1-20 Decoding the Impact of Firm-Specific Factors on ESG Performance: Empirical Evidence from Global Firms
by Mehmet Levent Erdas & Gamze Gocmen Yagcilar & Zuhal Arslan & Gokcen Sayar & Zeynep Ezanoglu
- 1-20 Bank Efficiency and Its Determinants in a Small Island Developing Economy: Evidence from Fiji Using Data Envelopment Analysis and a Two-Limit Tobit Approach
by Shasnil Avinesh Chand & Abinesh Goundar & Temalesi Tora & Sarjeet Kaur & Ashwin Deo & Moreen Maharaj
- 1-20 XBRL and the Transparency Challenge: Evidence from Earnings Management in Jordan’s Industrial Sector
by Abdelrazaq Farah Freihat & Huthaifa Al-Hazaima & Hashem Alshurafat & Nihel Halouani
- 1-20 Tax Framework of Investment Funds in the European Union: A Comparative Analysis of Portugal, Luxembourg, and Ireland
by José Campos Amorim & Diogo Miguel Barbosa dos Santos & Catarina Cepeda
- 1-21 Future Drivers of Electronic Auditing Under Electronic Governance: A Delphi Study from Iraq
by Ahmed Sameer Abdulhussein Dakheel & Alireza Rahrovi Dastjerdi & Amin Rostami
- 1-21 A Governance Capability System in Internal Auditing: Evidence from Saudi Arabia
by Ola Mohammed Alghasham
- 1-21 Accountant–Actuary Collaboration, Regulatory Enforcement, and IT Capability in IFRS 17/PSAK 117 Implementation: Qualitative Evidence on Accounting Quality and Governance in Indonesian Non-Life Insurers
by Rony Romdany & Tettet Fitrijanti & Dini Rosdini & Zubir Azhar
- 1-21 Discretionary Provisions as Accounting-Based Capital Buffers: Evidence from Modified Audit Opinions in the Turkish Banking Sector
by Birsel Sabuncu
- 1-22 Tax Compliance, Trust Capital, and Firm Value in an Emerging Market: Evidence from Vietnamese Listed Financial Institutions
by Khuu Thi Phuong Dong & Nguyen Thi Ngoc Hoa & Ngo My Tran & Truong Thi Bich Lien & Vo Phuc Truong Thanh
- 1-22 Board Diversity and Sustainability Disclosure: Empirical Evidence from Palestine
by Ali H. I. Aljadba & Abdallah A. S. Fayad & Khaled O. Alotaibi & Ahmad F. Almutairi
- 1-22 Volatility Management in Factor Investing: Evidence from the United States, Europe and Developed Markets
by Nuno J. P. Rodrigues & Ricardo J. P. Campelos & Francisco Santos
- 1-23 Dynamics of Regulatory Capital and Bank Performance in Nigeria Using the Driscoll–Kraay and Fixed Effects-2SLS Approaches
by Fasiu Idowu Adesina & Ochei Ailemen Ikpefan & Benjamin Ighodalo Ehikioya
- 1-23 Top Management Gender Diversity and Earnings Management: The Moderating Role of Controlling Shareholders in Indonesian Rural Banks
by Sumiadji & Muhamad Umar Mai & Ely Suhayati
- 1-23 Are Energy Tokens or Gold the Best Diversifier for Clean Energy Stocks?
by Perry Sadorsky
- 1-23 US IPO Performance During Monetary Tightening Cycles
by Martin Sundberg & George Giannopoulos & Kazi Abul Bashar Muhammad Afzal Hossain
- 1-23 Bitcoin on Wall Street Time: Natural Experiments on the Institutionalization of a 24/7 Market
by Huda Aldhahi
- 1-24 Professional Judgment and AI Disclosure Governance in Audit and Sustainability Assurance: Public Evidence from the UK Big Four
by Radosveta Krasteva-Hristova
- 1-24 ESG Disclosure and Firm Performance: Regional Differences Between Western European and Central and Eastern European Firms
by Kristina Rudžionienė & Greta Keliuotytė-Staniulėnienė & Rasa Kanapickienė & Mantas Valukonis & Rūta Klimaitienė
- 1-25 Regulatory Learning or Precaution? Capital, Reporting, and Supervisory Architecture Under Ambiguity
by Edmund Mallinguh
- 1-25 Artificial Intelligence and Machine Learning Approaches for Tax Fraud Detection: A Systematic Literature Review and Research Agenda
by Dimitrios Papadimitriou & Vasileios Giannopoulos & Panagiotis Dimitropoulos & Vasileios Nikolaidis & Stavros Stavroyiannis & Panos Dimitrakopoulos
- 1-25 Artificial Intelligence and Accounting Information Quality: Causal Inference Based on Double Machine Learning
by Junming Yang & Zelei Lin & Li He & Aiping Wang
- 1-25 Prioritizing Financial Resilience Indicators for Banking Stability in Iraqi Banks: An Integrated AHP-TOPSIS Framework
by Ahmed Hashim Abbas Maliki & Amin Rostami & Alireza Rahrovi Dastjerdi
- 1-26 Carbon Market Risk, Green Finance Assets, and Digital Asset Spillovers: Evidence from a Quantile Connectedness Framework
by Seyed Amirhossein Shojaei & Jesus Cuauhtemoc Tellez Gaytan & Bashar Yaser Almansour & Ammar Yaser Almansour
- 1-26 Dollar-Cost Averaging Versus Lump-Sum Investing in High-Inflation Periods
by Dupinderjeet Kaur
- 1-26 The Fairness Illusion? A Cross-Dataset Audit of Accuracy and Demographic Bias in Credit Scoring Based on Machine Learning
by Colin Ellis
- 1-26 ESG Performance and Stock Returns: The Roles of Investor Attention and Information Environment in Indonesia’s Mining Sector
by Berto Usman & Muhammad Waldiansyah & Anuman Chanthawong & Somnuk Aujirapongpan
- 1-26 Benchmark-Sensitive Cryptocurrency Diversification: Evidence from Thai REIT Portfolios
by Chaiyathad Phutthadet & Ausawatap Akartwipart & Chainarong Kaewmuangmoon
- 1-26 Do Risk-Related Words Predict Financial Market Responses? Evidence from Federal Reserve Press Conferences
by Alessio Faccia
- 1-26 Perceived Sustainability of E-Government and Citizen Satisfaction: A Demand-Side Perspective on Public Digital Investment Priorities
by Antanas Usas & Edmundas Jasinskas & Arturas Simanavicius & Dalia Streimikiene
- 1-26 Rebalancing Versus Buy-and-Hold for Financial Sustainability During Retirement Decumulation: Evidence from a Cross-Country Analysis
by Amaia Jone Betzuen Álvarez & Amancio Betzuen Zalbidegoitia
- 1-26 Identification of Macroeconomic Clusters in the European Union Before and After 2020
by Zlatko Čehulić & Rajka Hrbić
- 1-26 Management Accounting Digitalization in Emerging Economies: A Mixed-Methods Investigation of AI and Data Quality as Serial Mediators of Financial Performance
by Mohamed Bal & Mohamed Benadi & Abdellah Ait Oufkir
- 1-27 Implementation Risk in Accrual Accounting Reform: Internal Audit Readiness and the Risk of Institutional Decoupling in the Saudi Public Sector
by Khaled Hamden Alshammari
- 1-27 Bitcoin, Ethereum, and the Ambiguity of Price Discovery: A Multi-Measure High-Frequency Analysis
by Alan Ronald Chernoff
- 1-27 ARCH–LSTM Structural Equivalence with Hybrid Student-t Likelihood Loss for Financial Volatility Forecasting
by Natalia Acevedo-Prins & Juan D. Velásquez
- 1-27 The Evolution of Green Taxation Research: A Bibliometric Analysis of Knowledge Structures, Thematic Trends, and Emerging Research Frontiers
by Hanae Idari & Hajar Bouladasse & Said El Ganich & Taoufiq Yahyaoui & Mohamed Oudgou
- 1-27 Venture Capital Financing in a Crisis Economy: Entrepreneurial Risk, Venture Creation, and Perceived Firm Financial Performance
by Joseph Serghani & Hussein Trabulsi
- 1-27 Green Bond Market Development and Circularity in the EU-27: Material Use and Resource Productivity
by Biser Krastev & Radosveta Krasteva-Hristova
- 1-27 When Disaster Drives Demand: Evidence on Home Insurance Take-Up in Brazil
by Marcus Paulo de Oliveira Gonçalves & Philipp Ehrl
- 1-28 Volatility Specification and Deep Learning Anomaly Detection: Robustness of Transformer Architectures to GARCH Model Choice
by Sara Chegdal & Mustapha Kabil & Abdeljalil Settar
- 1-28 Dynamic Connectedness of Geopolitical Risk, Brent Crude Oil Price Changes, Gold Returns, the U.S. Dollar Index Returns, and the Thai Stock Market Returns: Evidence from a Bayesian TVC-VAR Approach
by Tanattrin Bunnag
- 1-28 Fintech, Financial Access, and Financial Literacy: Evidence from Bangladesh
by Qian Ruby Shen & Rafiqul Bhuyan & Shehzad Ahmed & Kaniz Sakina
- 1-29 ESG Risks and Stock Price Reactions: Evidence from the U.S. and European Stock Markets
by Manuel Brinkmann & Klaus Schäfer
- 1-29 Relative Geopolitical Positioning and Foreign Direct Investment: Evidence from Cross-Border Capital Allocation
by Huy Trung Bui & Huong Giang Mai
- 1-29 Digital Engagement and Visitor Loyalty at Cultural Festivals: Evidence from Vilnius and Implications for Financial Sustainability
by Antanas Usas & Dalia Streimikiene
- 1-29 Beyond ESG Ratings: Informational Value of Specific ESG Factors for Corporate Carbon Management
by Sheng-Yuan Wang & San-Pui Lam
- 1-29 Multi-Horizon IPO Aftermarket Performance: Evidence from India
by Manish Kumar Gupta & Kundan M. Patel & Chitra Saruparia & Sangeet Rudra Atwe
- 1-29 Economic Growth and Carbon Emissions in Croatia and Albania: Evidence from Annual and Medium-Term Decoupling Patterns
by Mirjana Jeleč Raguž & Elenica Pjero Beqiraj & Ariana Ergović
- 1-30 Decoding ESG Contagion: FinTech Information Flows, FinBERT Filters, and Optimal Portfolios
by Francesco Rania
- 1-30 A Structural Representation of Expected Return Generation: Theory, Empirical Framework, and Cross-Market Evidence
by William Ng & I-Cheng Yeh
- 1-30 A Machine Learning Framework for Predicting Tax Payment Arrears: Comparative Model Evaluation and Shapley-Value Interpretability
by Malak Khreis & Hadi Harb & Soha Dia
- 1-31 On the Performance of Lagged Momentum and Reversal Strategies Across Daytime and Overnight Sessions in Bitcoin and Ethereum Cryptocurrencies
by Zhefan Wu & Eugene Pinsky
- 1-31 After the Pandemic, Not During It: Business Promotion Expenditure and Firm Value Across the COVID-19 Timeline
by Gee-Jung Kwon
- 1-32 Exploring a Potential Capability–Adoption Gap in Digital Financial Adoption Intentions: Evidence from a Fragile Post-Crisis Economy
by Jeanne Laure Mawad & Nouhad Mawad & Anthony Nehme
- 1-34 Portfolio Optimization for Commodity ETFs Under Heavy-Tailed Returns
by Nicholas Appiah & Ali Jaffri & Dilmi C. W. Hettiachchi-Halpe-Kankanamalage & Svetlozar T. Rachev
- 1-34 SupTech and Greenwashing in European Banking: A Causal and Nonlinear Heterogeneous Analysis Using Synthetic Control and Causal Random Forest
by Mejda Tebessi & Heni Boubaker
- 1-34 Benchmarking Machine Learning and Econometric Models for Joint Value-at-Risk and Expected Shortfall in Mixed Equity and Cryptocurrency Portfolios
by Dmytro Zherlitsyn & Mykhailo Kuzheliev & Volodymyr Mandra & Nataliia Mandra
- 1-34 Green Fiscal Instruments and the Circular Economy Transition in the EU-27: Does the Structure of Environmental Taxation Matter?
by Vanya Georgieva & Nadezhda Blagoeva
- 1-35 Financial Scale, Decline, and Executive Compensation at Private Nonprofit Four-Year Colleges (1000 to 4999 Students): Evidence of Conditional Discipline
by Mark A. Ritter
- 1-35 Enhancing Time Series Forecasting: Applying Cross-Validation Methods to Hybrid Models for Predicting GCC Stock Market Indices
by Kamel Alanazi & Alison Gray
- 1-38 Macroeconomic Effects of Policy-Based Loans: Evidence from Latin America and the Caribbean
by Jorge-Enrique Muñoz-Ayala & Gerardo Reyes-Tagle
- 1-38 Earnings, Book Value and the Limits of the Credibility Argument: Evidence from Non-Financial Listed Firms in Vietnam (2009–2024)
by Phuong Thi Khanh Nguyen & Thanh Thi Le Nguyen & Anh Thi Lam Nguyen & Linh Dieu Nguyen & Tue Thi Minh Pham
- 1-38 A Hybrid FIGARCH–LSTM Early Warning System for Volatility Regime Transitions in a Frontier Market: Evidence from Kenya
by Abraham Kisembe Wawire & Christine Nanjala Simiyu & Munene Laiboni & Rogers Ochenge
- 1-38 VERITAS: A Verified-Data Machine Learning Approach to Segment-Specific Tax Audit Planning
by Malak Khreis & Hadi Harb & Soha Dia
- 1-39 Fiscal Cyclicality in EU Countries: A Rolling-Window Approach
by Angel Angelov & Velichka Nikolova
- 1-39 Global Determinants and Dynamic Connectedness Among Tourism-Related ETFs, Clean Energy, and Geopolitical Risk
by Ahmed Abdelsalam & Nikiforos T. Laopodis
- 1-39 Measurement and Forecasting of Stock Market Volatility: Literature Review (2016–2025)
by Gulmira Yessengeldievna Kassenova & Bakhytkul Faridullaevna Karimova & Azhar Zeynullayevna Nurmagambetova & Aizhan Sarsenovna Assilova & Gaukhar Bodesovna Uvakbayeva
- 1-40 Commodity Price Forecasting and Risk Dynamics Across Major Commodity Sectors: Evidence from Linear and Tree-Based Machine Learning Models
by Ahmet Kaya & Nazan Güngör Karyağdi & Mehmet Ozcalici & Hasan Emin Gurler
- 1-42 Portfolio Optimization and Tail-Risk Analytics of Actively Managed ETFs
by William Wilson Lamptey & Nicholas Appiah & Abootaleb Shirvani & Priscilla Ati-Tay & Svetlozar T. Rachev & Frank J. Fabozzi
- 1-43 Credit Default Prediction Using Large Language Models and Machine Learning: An Application to Colombia’s Solidarity Sector
by Javier André Ferro Pérez & María Andrea Arias-Serna & Jhon Jair Quiza-Montealegre
- 1-44 Reinsurance as a Mechanism for Optimizing Capital Requirements Under the Solvency II Regime: An Empirical Analysis of a Ten-Year Insurance Portfolio
by Radostin Vazov & Zhelyo Hristozov
- 1-44 Industry Expert Directors and Tax Avoidance: The Role of Co-Option and Board Function
by Mohammed Abdulaziz M. Alhossini
- 1-47 Closed-Form Moment-to-Distribution Mapping for Machine Learning-Driven Dynamic Risk Forecasting: A Smooth Half-Logistic Distribution Approach
by Zuocheng Li & Chenxu Ling & Yifan Ye
- 1-48 Integrating Internal Control Parameters into Risk-Adjusted DCF Valuation: A Rating-Based Methodology
by Thomas Zimmermann García & Manuel Monjas Barroso & Fernando Gallardo Olmedo
- 1-52 Board Characteristics and Digital Transformation: Evidence from Vietnamese Commercial Banks
by Yen Thi Hai Nguyen & Hang Thi Thu Bui
- 1-55 Predicting, Using, and Assessing ESG Signals: A Tripartite Systematic Review of Machine Learning in Sustainable Finance
by Imane El Imami & Abdelkader El Alaoui & Bassma Guermah & Said Ouatik El Alaoui & Miklos Vasarhelyi
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
- 1-1 Publisher’s Note: Update of Journal Title Abbreviation
by JRFM Editorial Office
- 1-12 Ownership–Control Disparity and the Cost of Debt: Evidence from Corporate Bond Yield Spreads in Korea
by Hyunjung Choi
- 1-14 Greenwash, Panic, or Profit? Decoding How Sustainability News Hijacks Equity Investor Sentiment
by Kamran Quddus & Sougata Banerjee
- 1-15 Financial Performance Evaluation of Türkiye’s Savings Finance Sector Using the CRITIC-EDAS Method
by Murat Ahmet Doğan
- 1-16 Decentralised Finance Literature: A Comprehensive Analysis of Scientific Progress and Emerging Research Frontiers
by Varun Kesavan & Aruna Polisetty & Rajkumar Subbaiyan
- 1-16 Oil Price Movements, Crisis Regimes, and Sectoral Heterogeneity in Chinese Stock Returns: Evidence from the Shanghai Stock Exchange
by Youngshin Kim & Jing Han
- 1-17 Gender-Diverse Boards and Corporate Social Responsibility in the Thai Context
by Arusaya Thamaree & Simon Zaby
- 1-17 Revenue Diversification Through Non-Interest Income and Bank Performance in European Banking
by Ifigeneia Persaki & Fotios Siokis
- 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
- 1-19 Impact of Environmental, Social, and Governance (ESG) Disclosure on Investor Reactions: Evidence from Thailand
by Chayapat Phonlaboon & Nuttavong Poonpool & Salakjit Ninlaphay
- 1-19 Dividend Policy Determinants in New Zealand-Listed Companies: Financial Performance, Board Gender Diversity, and Firm Operational Scope
by Rajesh Adhikari & Shafiq Alam & Bing Dai & Jishuo (Jimmy) Sun & Ihsan Badshah
- 1-20 Determinants of Mortgage Loans in Bulgaria and the Euro Area: A Comparative Analysis
by Gergana Mihaylova-Borisova
- 1-20 Are Carbon-Efficient Equities Insulated from Oil Shocks? Evidence from an Indian VARX Model with Exogenous Currency Controls
by Zakir Hossen Shaikh & Rakhi Gupta & Bibhu Prasad Sahoo
- 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
- 1-21 Listening to the Fed: Vocal Signals Across Chairs and Risk-Related Communication
by Ana Lorena Jiménez-Preciado & Francisco Venegas-Martínez & Cesar Gurrola-Ríos & Ricardo Jacob Mendoza-Rivera
- 1-21 Asymmetric Audit Fee Adjustment Under Uncertainty: Evidence from U.S. Listed Firms
by Angie M. Abdel Zaher
- 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
- 1-22 Digital ESG Disclosure, Environmental Benchmarking, and Greenwashing Risk in Building Construction: Empirical Evidence from Bulgaria
by Kiril Luchkov & Aleksey Potebnya
- 1-22 ESG Governance, Renewable Energy Adoption, and Corporate Financial and Environmental Performance: Evidence from US-Listed Firms
by Omkar Hirlekar & Ashutosh Kolte & Rajesh Pahurkar
- 1-22 Non-Performing Financing Risk in GCC Islamic Banks Under Global and U.S. Monetary Policy Uncertainty: Fixed-Effects and Panel Quantile Evidence
by Lena Bedawi Elfadli Elmonshid
- 1-22 Connected at the Top: CEO–Executive Social Ties and Audit Pricing
by So Yean Kwack
- 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
- 1-23 US Stock Market Reaction to Armed Conflicts: Direct Versus Indirect Military Involvement and Conflict Initiation Versus Termination
by Hany Elzahar & Jamal Ali Al-Khasawneh & Ahmed Hassanein & Hosam Abdelrasheed
- 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
- 1-24 Selective Prediction and the Persistence Illusion: A Diagnostic Decomposition of VIX Regime Classification
by Akshat Gupta & Jianguo Liu
- 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
- 1-25 The Digital–Sustainable Finance Nexus: Fintech, Green Finance, and Inclusive Growth in Emerging Economy
by Ali Matar
- 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
- 1-26 When Drift Breaks: Particle-Based Real-Time Regime Detection
by Lutz Plümer
- 1-26 Towards Sustainable Financial Inclusion: A Comparative Study of Ensemble Architectures and SHAP-Based Explainability in Bank Loan Prediction
by Htet Nge Nge Ko & Aung Htoo Khine & Shadab Kalhoro & Maryam Kalhoro & Mobashar Rehman & Khalid Ahmed
- 1-26 The Role of Digitization in Corporate Financial Performance: Evidence from GCC Banks
by Rami Alzoubi & Mayes R. Gharaibeh & Ibrahim Saleh Al-Radaideh & Ahmad Alomari & Saleem Ibrahim Alzoubi & Fawwaz Alrwabdah
- 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
- 1-27 Does Mandatory ESG Disclosure Move Stock Prices? Evidence from the European Union’s Corporate Sustainability Reporting Directive
by Aleena Varekat Charly & Tetiana Paientko
- 1-27 Going Concern Risk and the Market’s Use of Earnings: Multi-Year Evidence Preceding First-Time Going Concern Opinions
by John J. Wild & Jonathan M. Wild
- 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
- 1-28 Financial Shared Services and Dynamic Adjustment of Working Capital: A Moderated Analysis of Supply Chain Concentration
by Ying Deng & Thien Sang Lim
- 1-28 Determinants of Bank Profitability in Selected Balkan Countries: A Combined Econometric and Machine Learning Approach
by Sauda Nerjaku & Valentina Sinaj
- 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
- 1-29 Closing the VAT Gap in the EU-27: Business Cloud Accounting and Mandatory Digital Reporting
by Vanya Georgieva & Radosveta Krasteva-Hristova
- 1-29 Green Versus Brown Assets Under Stress: Who Hedges Energy and Market Risk?
by Chandan Kumar Tiwari & Mohd Abass Bhat & Shagufta Tariq Khan & Indre Siksnelyte-Butkiene & Hafiz M. Sohail
- 1-29 From Detection to Prevention: Examining the Associations Between Forensic Accounting Practices, Governance Quality, Transparency, Disclosure, and Accountants’ Perception of Financial Fraud Control
by Nahed Taha Rizk & Radwan Choughari & Mahmoud Edelby & Mazen Massoud & Tamima Elhassan
- 1-29 Climate Risk, Corporate Sustainability, and Firm Performance: An Integrated Bibliometric and Systematic Review
by Akanksha Akanksha & Thirupathi Manickam
- 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
- 1-30 Social Trust and Commercial Insurance Participation in China: Distinguishing Within-Person Change from Between-Person Differences
by Saad Andalib Syed Shah
- 1-30 Management Accounting Service Quality in a Small Open Economy: A Preparer–User Gap Analysis
by Daniel Zdolšek & Iztok Kolar
- 1-31 Dependence of Extreme Values, VaR, and Contagion During the COVID-19 Period: Analysis Using the Copula-GARCH Approach
by Salma Hamrouni & Montassar Zayati & Kamel Naoui
- 1-32 Public Finance Sustainability Under Multiple Crises: A Comparative Bibliometric Analysis Across Economic, Pandemic, Geopolitical, and Environmental Domains
by Nicoleta Mihaela Doran & Constanta Adriana Gorie & Gabriela Badareu
- 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
- 1-35 Digital Transformation as a Financial Value-Conversion Capability: Moderating the Link Between Corporate Energy Transition and Financial Performance in Indonesia
by W. Wardhiah & M. Shabri Abd. Majid & Said Musnadi & A. Sakir
- 1-35 Trading Differently, Without Detectable Performance Differences: Gender in Simulated Stock Trading
by Alain Finet & Kevin Kristoforidis & Julie Laznicka
- 1-35 From Compliance to Performance: Board Gender Diversity and Bank Performance in an Emerging Economy—Insights from Egypt
by Mohammed M. Omran
- 1-36 Does Central Bank Transparency Influence the Effects of Quantitative Easing on Banking System Vulnerability?
by Ioannis Dokas & Athanasios Koukouridis & Eleftherios Spyromitros
- 1-37 Macroeconomic Shocks, Credit-Risk Persistence, and the Limits of Nonlinear Transmission in Emerging Europe
by Ivana Miklošević & Andreja Todorović & Andrija Popović
- 1-39 Bank Business Model Similarities Based on Financial Ratio Networks: Evidence from Deposit Banks in Türkiye
by Ayşegül Ciğer
- 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
- 1-51 Machine Learning for Individual Credit Risk Assessment: A Systematic Literature Review of State-of-the-Art Methods, Challenges and Perspectives
by Bolun Zhang & Jun Luo & Ruobing Wu & Jie Wei & Zuzhuang Luo & Hongbo Shen
- 1-55 Neuro-Symbolic Frameworks for Corporate Leverage and Debt Maturity: Evidence from Econometric and Machine Learning Models
by Omar Shawkey & Taha Mohamed Gaber & Esmail Mohamed & Ahmed Hassanein & Yara Ibrahim
- 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
Printed from https://ideas.repec.org/s/gam/jjrfmx.html