Content
July 2025, Volume 18, Issue 7
- 1-24 A Behavioral Theory of the Income-Oriented Investors: Evidence from Japanese Life Insurance Companies
by Hiroyuki Sasaki - 1-24 Margin Trading and Cryptocurrency Investment Among U.S. Investors: Evidence from the National Financial Capability Study
by Ferdous Ahmmed & Boakye Yam Boadi & Michael Guillemette - 1-25 Analysing the Factors Contributing to the Decline of Auditors Globally and Avenue for Future Research: A Scoping Review
by Thameenah Abrahams & Masibulele Phesa - 1-25 The Impact of Financial Technology (FinTech) on Bank Risk-Taking and Profitability in Small Developing Island States: A Study of Fiji
by Shasnil Avinesh Chand & Baljeet Singh & Krishneel Narayan & Anish Chand - 1-25 Does Sustainability Pay Off? Examining Governance, Performance, and Debt Costs in Southeast Asian Companies (A Survey of Public Companies in Indonesia, Malaysia, Singapore, and Thailand for the 2021–2023 Period)
by Fransisca Fransisca & Arie Pratama & Kamaruzzaman Muhammad - 1-25 The Information Content of the Deferred Tax Valuation Allowance: Evidence from Venture-Capital-Backed IPO Firms
by Eric Allen - 1-26 Analyzing the Criteria of Private Equity Investment in Emerging Markets: The Case of Tunisia
by Amira Neffati & Wided Khiari & Azhaar Lajmi & Farah Mejri - 1-26 Book–Tax Differences and Earnings Persistence: The Moderating Role of Sales Decline
by Mark Anderson & Sina Rahiminejad - 1-26 The General Equilibrium Effects of Fiscal Policy with Government Debt Maturity
by Shuwei Zhang & Zhilu Lin - 1-27 CEO Dynamics and Real Earnings Management: A Gender Diversity Perspective from Sub-Saharan Africa
by Onyinyechi Precious Edeh & Ovbe Simon Akpadaka & Musa Adeiza Farouk & Musa Inuwa Fodio - 1-27 The Impact of Cost Stickiness on R&D Investment and Corporate Performance: An Empirical Analysis of Japanese Firms
by Shoichiro Hosomi & Gongye Ge - 1-27 What Drives Cost System Sophistication? Empirical Evidence from the Greek Hotel Industry
by Ioannis E. Diavastis - 1-28 A Quantum Leap in Asset Pricing: Explaining Anomalous Returns
by James W. Kolari & Jianhua Huang & Wei Liu & Huiling Liao - 1-28 Inflation Forecasting: LSTM Networks vs. Traditional Models for Accurate Predictions
by Tormod Rygh & Camilla Vaage & Sjur Westgaard & Petter Eilif de Lange - 1-28 Sustainable Investments in the Blue Economy: Leveraging Fintech and Adoption Theories
by Vikas Sharma & Ramona Rupeika-Apoga & Tejinder Singh & Munish Gupta - 1-31 Banking Supervision and Risk Management in Times of Crisis: Evidence from Greece’s Systemic Banks (2015–2024)
by Georgios Dedeloudis & Petros Lois & Spyros Repousis - 1-31 Shipping Decarbonisation: Financial and Business Strategies for UK Shipowners
by Eleni I. Avaritsioti - 1-35 Can CBDC Mimic Cash? A Deep Dive into the Digital Euro Case
by Patrick Schueffel - 1-36 USV-Affine Models Without Derivatives: A Bayesian Time-Series Approach
by Malefane Molibeli & Gary van Vuuren - 1-42 From Optimism to Recalibration: The Temporal Dynamics of Market Reactions to Women’s Board Appointments in Saudi Arabia
by Ezer Ayadi & Noura Ben Mbarek & Ines Chaabouni - 1-43 Analysis of the Effectiveness of Classical Models in Forecasting Volatility and Market Dynamics: Insights from the MASI and MASI ESG Indices in Morocco
by Oumaima Hamou & Mohamed Oudgou & Abdeslam Boudhar - 1-71 Bridging Sustainability and Inclusion: Financial Access in the Environmental, Social, and Governance Landscape
by Carlo Drago & Alberto Costantiello & Massimo Arnone & Angelo Leogrande
June 2025, Volume 18, Issue 7
- 1-2 Editorial: Financial Markets, Financial Volatility and Beyond, 3rd Edition
by Ruipeng Liu - 1-10 Arbitrage Returns on the MISO Exchange
by Kevin Jones - 1-14 Exploring the Implications of the Managerial Choice of Accounting Conservatism Strategy on the Financial Growth of Saudi Banks
by Salih Hamid Adam & Nasareldeen Hamed Ahmed Alnor & Mozamil Awad Taha & Ebrahim Mohammed Al-Matari & Ibrahim Ahmed Elamin Eltahir - 1-14 An Empirical Investigation into the Investment–Saving Relationship Through Granger Non-Causality Panel Tests
by Antonio Focacci - 1-18 Extending the Resource-Based View of Social Entrepreneurship: The Role of Artificial Intelligence in Scaling Impact
by Steven William Day & Howard Jean-Denis & Erastus Karanja - 1-18 Machine Learning Approaches to Credit Risk: Comparative Evidence from Participation and Conventional Banks in the UK
by Nesrine Gafsi - 1-19 Implementing Custom Loss Functions in Advanced Machine Learning Structures for Targeted Outcomes
by Thomas Hitchen & Saralees Nadarajah - 1-22 Risk-Sensitive Deep Reinforcement Learning for Portfolio Optimization
by Xinyao Wang & Lili Liu - 1-22 Carbon Intensity, Volatility Spillovers, and Market Connectedness in Hong Kong Stocks
by Eddie Y. M. Lam & Yiuman Tse & Joseph K. W. Fung - 1-22 Economic Policy Uncertainty and China’s FDI Inflows: Moderating Effects of Financial Development and Political Stability
by Liqiang Dong & Mohamad Helmi Bin Hidthiir & Mustazar Bin Mansur - 1-23 The Moderating Effect of Female Directors on the Relationship Between Ownership Structure and Tax Avoidance Practices
by Hanady Bataineh - 1-25 Global Risk Factors and Their Impacts on Interest and Exchange Rates: Evidence from ASEAN+4 Economies
by Eiji Ogawa & Pengfei Luo - 1-25 Price Forecasting of Crude Oil Using Hybrid Machine Learning Models
by Jyoti Choudhary & Haresh Kumar Sharma & Pradeep Malik & Saibal Majumder - 1-25 Leadership Is a Driving Factor: Financial Technology Effect in Rural Bank Performance
by Rico Tedyono & Muhammad Madyan & Iman Harymawan & Hendro Margono - 1-27 Sustainable Factor Augmented Machine Learning Models for Crude Oil Return Forecasting
by Lianxu Wang & Xu Chen - 1-28 The South African Fear and Greed Index and Its Connectedness to the U.S. Index
by Deevarshan Naidoo & Peter Moores-Pitt & Paul-Francois Muzindutsi - 1-29 Exploring Gender and Corporate Governance in an Emerging Market: Bridging Female Leadership, Earnings Management and Tax Avoidance
by Binh Duong Mai & Duy Khanh Pham & Thanh Van Pho & Gia Quyen Phan & Tran Thai Ha Nguyen
May 2025, Volume 18, Issue 6
- 1-18 Firm Strategy and Outcome Uncertainty in R&D Firms
by Ozer Asdemir & Zhiyan Cao & Ali Coskun & Arindam Tripathy - 1-18 The Effect of Successful Value-Based Management on Decision-Making Effectiveness, Business Value Creation, Corporate Competency, and Corporate Sustainability Based on the Perceptions of Accounting Directors of Thai Listed Companies
by Nattawut Tontiset - 1-20 Review of Prospective Financial Statements: Stationary vs. Forward-Looking Assessments
by Francesco Dainelli & Alessio Mengoni - 1-21 The Effects of Non-Tariff Measures on Agricultural Trade Efficiency of South Africa Within the SADC
by Brian Tavonga Mazorodze - 1-22 The Impact of Board Characteristics on Tax Avoidance: Do Industry Regulations Matter?
by Christos Pavlou & Antonios Persakis & George Kolias - 1-22 Do Board Characteristics Promote Corporate Social Responsibility? An Empirical Analysis for European Companies
by Abdelaziz Hakimi & Hichem Saidi & Soufiene Tabessi - 1-22 The Impact of Family Firms on Financial Reporting Quality: The Mediating Role of High-Quality Auditors
by Hendra Susanto & Nyoman Adhi Suryadnyana & Emita Astami & Rusmin Rusmin - 1-22 Ensemble Multi-Expert Forecasting: Robust Decision-Making in Chaotic Financial Markets
by Alexander Musaev & Dmitry Grigoriev - 1-22 Sophisticated Capital Budgeting Decisions for Financial Performance and Risk Management—A Tale of Two Business Entities
by Asep Darmansyah & Qaisar Ali & Shazia Parveen - 1-25 Incorporating Media Coverage and the Impact of Geopolitical Events for Stock Market Predictions with Machine Learning
by Vinayaka Gude & Daniel Hsiao - 1-28 The Nonlinear Impact of Environmental, Social, Governance on Stock Market Performance Among US Manufacturing and Banking Firms
by Yan Wang & Ralph Sonenshine - 1-40 Determinants and Drivers of Large Negative Book-Tax Differences: Evidence from S&P 500
by Sina Rahiminejad
June 2025, Volume 18, Issue 6
- 1-6 Sustainable Tax and Accounting Reporting in Building a New Tax Culture
by Lidija Hauptman & Ivana Pavić - 1-13 Supply Chain Risk in Eyeglass Manufacturing: An Empirical Case Study on Lens Inventory Management During Global Crises
by Sarot Kankoon & Sataporn Amornsawadwatana - 1-13 Does Economic Freedom Influence Economic Growth? Evidence from Latin America
by Vanessa Arce & Freddy Naula - 1-15 How Do Green Banking Practices Impact Banks’ Profitability? A Meta-Analysis
by Martin Kamau Muchiri & Maria Fekete-Farkas & Szilvia Kesmarki Erdei-Gally - 1-16 Enhancing Fraud Detection Performance: The Interplay of Red Flag Awareness, Self-Efficacy, and Professional Skepticism
by Andi Auliya Ramadhany & Erlina Erlina & Isfenti Sadalia & Khaira Amalia Fachrudin - 1-16 Dirichlet Mixed Process Integrated Bayesian Estimation for Individual Securities
by Phan Dinh Khoi & Thai Minh Trong & Christopher Gan - 1-17 Examining the Research Taxonomy of Credit Default Swaps Literature Through Bibliographic Network Mapping
by Tabassum & Jasvinder Sidhu & Najul Laskar - 1-17 Exchange Rate Risk and Relative Performance Evaluation
by Bing Chen & Wei Chen & Xiaohui Yang - 1-17 The Impact of Self-Sufficiency in Basic Raw Materials of Metallurgical Companies on Required Return and Capitalization: The Case of Russia
by Sergey Galevskiy & Tatyana Ponomarenko & Pavel Tsiglianu - 1-17 Identifying Base Erosion Through the Expenses Localness Indicators Model: A Methodology for Supporting Social Investment
by Georgia Parastatidou & Vassilios Chatzis - 1-17 Shock and Volatility Transmissions Across Global Commodity and Stock Markets Spillovers: Empirical Evidence from Africa
by Ichraf Ben Flah & Kaies Samet & Anis El Ammari & Chokri Terzi - 1-18 Relationships Between Corporate Control Environment and Stakeholders That Mediate Pressure on Independent Auditors in France
by Giemegerman Carhuapomachacon & Joshua Onome Imoniana & Cristiane Benetti & Vilma Geni Slomski & Valmor Slomski - 1-18 Spillovers Among the Assets of the Fourth Industrial Revolution and the Role of Climate Uncertainty
by Mohammed Alhashim & Nadia Belkhir & Nader Naifar - 1-18 Navigating Financial Risk in the Digital Age: The Mediating Role of Performance and Indebtedness
by Siham Slassi-Sennou & Mourad Es-salmani - 1-19 CEO Personal Characteristics and Investment-Cash Flow Sensitivity: An Analysis of Indian Independent (Non-Business-Group-Affiliated) Firms and Business Group-Affiliated Firms
by Gaurav Gupta - 1-19 The Impact of Audit Committee Oversight on Investor Rationality, Price Expectations, Human Capital, and Research and Development Expense
by Rebecca Abraham & Venkata Mrudula Bhimavarapu & Hani El-Chaarani - 1-20 Exporting Under Political Risk: Payment Term Selection in Global Trade
by Veysel Avsar & Oguzhan Batmaz - 1-20 Forecasting Sovereign Credit Risk Amidst a Political Crisis: A Machine Learning and Deep Learning Approach
by Amira Abid - 1-20 Modelling Insurance Claims During Financial Crises: A Systemic Approach
by Francis Agana & Eben Maré - 1-20 Money Laundering in Global Economies: How Economic Openness and Governance Affect Money Laundering in the EU, G20, BRICS, and CIVETS
by Anas AlQudah & Mahmoud Hailat & Dana Setabouha - 1-20 Digital Asset Adoption in Inheritance Planning: Evidence from Thailand
by Tanpat Kraiwanit & Pongsakorn Limna & Supakorn Suradinkura - 1-20 Forecasting Systemic Risk in the European Banking Industry: A Machine Learning Approach
by Zeinab Srour & Jamil Hammoud & Mohamed Tarabay - 1-21 Labor Supply as a Buffer: The Implication of Credit Constraints in the US
by Muhammad Nawaz & Niraj P. Koirala & Hassan Butt - 1-21 The Feedback Effects of Sovereign Debt in a Country’s Economic System: A Model and Application
by Yaseen Ghulam & Sheen Liu - 1-22 Financially Savvy or Swayed by Biases? The Impact of Financial Literacy on Investment Decisions: A Study on Indian Retail Investors
by Abhilasha Agarwal & N. V. Muralidhar Rao & Manuel Carlos Nogueira - 1-22 A Review of AI and Its Impact on Management Accounting and Society
by David Kerr & Katherine Taken Smith & Lawrence Murphy Smith & Tian Xu - 1-23 Fintech and Sustainability: Charting a New Course for Jordanian Banking
by Mohammed Othman - 1-23 Mapping Systemic Tail Risk in Crypto Markets: DeFi, Stablecoins, and Infrastructure Tokens
by Nader Naifar - 1-24 Oil Prices, Sustainability Initiatives, and Stock Market Dynamics: Insights from the MSCI UAE Index
by Hajer Zarrouk & Mohamed Khalil Ouafi - 1-24 Effect of ESG Financial Materiality on Financial Performance of Firms: Does ESG Transparency Matter?
by Adejayan Adeola Oluwakemi & Doorasamy Mishelle - 1-24 AI and Financial Fraud Prevention: Mapping the Trends and Challenges Through a Bibliometric Lens
by Luiz Moura & Andre Barcaui & Renan Payer - 1-24 Measuring Inclusive Growth in Developing Countries: Composite Index Approach and Sectoral Transformation Analysis
by Tatevik Mkrtchyan & Ani Khachatryan & Svetlana Ratner - 1-25 Performance of Islamic Banks During the COVID-19 Pandemic: An Empirical Analysis and Comparison with Conventional Banking
by Umar Butt & Trevor Chamberlain - 1-26 Qualitatively Pre-Testing a Tailored Financial Literacy Measurement Instrument for Professional Athletes
by Jaco Moolman & Christina Cornelia Shuttleworth - 1-26 Difficulties in the Application of Accounting and Management Control in Higher Education Institutions in Portugal
by Pedro Borges & Maria do Céu Alves & Rui Silva - 1-27 Sustainability Balanced Scorecard: Systematic Literature Review
by Amélia Silva & Isabel Maldonado & Manuel da Silva & Catarina Cepeda - 1-27 The Dynamics of Financial Innovation and Bank Performance: Evidence from the Tunisian Banking Sector Using a Mixed-Methods Approach
by Tarek Sadraoui - 1-27 A Comparative Analysis of the Belt and Road Initiative with Other Global and Regional Infrastructure Initiatives: Prospects and Challenges
by Euston Quah & Jun Rui Tan & Iuldashov Nursultan - 1-28 Digital by Default? A Critical Review of Age-Driven Inequalities in Payment Innovation
by Ida Claudia Panetta & Elaheh Anjomrouz & Paola Paiardini & Sabrina Leo - 1-28 Do Syndicated Loan Borrowers Trade-Off Real Activities Manipulation with Accrual-Based Earnings Management?
by Dina El Mahdy - 1-28 The Impact of Climate Change on Financial Stability in South Africa
by Siyabonga Mbotho & Sheunesu Zhou - 1-29 Does Sustainability Orientation Drive Financial Success in a Non-Ergodic World? A Systematic Literature Review
by Edgars Sedovs & Tatjana Volkova & Iveta Ludviga - 1-33 Unlocking BRICS Economies’ Potential: Infrastructure as the Gateway to Enhanced Capital Flows
by Sunita Sharma & Shalini Aggarwal & Meena Sharma & Abdallah AlKhawaja & Suzan Dsouza
May 2025, Volume 18, Issue 5
- 1-3 Editorial: Durable, Inclusive, Sustainable Economic Growth and Challenge
by Cristina Raluca Gh. Popescu - 1-13 The Impact of Risk Management on Countries in the MENA Region
by Rim Jalloul & Mahfuzul Haque - 1-13 A Panel Data Analysis of Determinants of Financial Inclusion in Sub-Saharan Africa (SSA) Countries from 1999 to 2024
by Oladotun Larry Anifowose & Bibi Zaheenah Chummun - 1-14 Is Bitcoin’s Market Maturing? Cumulative Abnormal Returns and Volatility in the 2024 Halving and Past Cycles
by Vinícius Veloso & Rafael Confetti Gatsios & Vinícius Medeiros Magnani & Fabiano Guasti Lima - 1-15 Foreign Aid–Human Capital–Foreign Direct Investment in Upper-Middle-Income Economies
by Kunofiwa Tsaurai - 1-15 Digital Platform Capabilities for Transforming Cultural Heritage Business: Exploring the Mediating Role of Business Model Experimentation and Competitive Advantage
by Kumar Aashish & Kumar Anubhav & Shalaghya Sharma & Neelima Singh & Mohammad Zohair - 1-15 Student and Practitioner Cheating: A Crisis for the Accounting Profession
by Donald L. Ariail & Lawrence Murphy Smith & Amine Khayati - 1-17 Monetary Policy via Bank Lending Channel: Evidence from Lending Decomposition
by Putra Pamungkas & Fadli Septianto & Irwan Trinugroho & Rossazana Ab-Rahim & Masagus M. Ridhwan & Bruno S. Sergi - 1-17 Risks of the Use of FinTech in the Financial Inclusion of the Population: A Systematic Review of the Literature
by Antonija Mandić & Biljana Marković & Iva Rosanda Žigo - 1-17 How Do Segment Disclosure and Cost of Capital Impact the Investment Efficiency of Listed Firms in Nigeria?
by Dolapo Faith Sule & Tankiso Moloi - 1-17 An Interdisciplinary Study: Deferred Tax Implications of Lay-By Agreements for Financial Planning and Decision Making
by Ahmed Mohammadali Haji & Muneer Hassan & Michelle van Heerden & Milan van Wyk - 1-17 Rating Liberalization and Efficiency: Evidence from the Property-Liability Insurance Industry
by Ming-Kuo Chen & Chi-Hung Chang - 1-18 What Do Children with Above-Average Abilities Understand About Financial Literacy?
by Eulália Santos & Fernando Oliveira Tavares & Cátia Maurício - 1-18 How Does Climate Finance Affect the Ease of Doing Business in Recipient Countries?
by Monica Kabutey & Solomon Nborkan Nakouwo & John Taden - 1-18 Factors Affecting CSR Disclosure by Takaful Insurance Companies During the Pandemic Crisis
by Sameh Hachicha & Samah Abu-Alhayja & Wael Hemrit - 1-18 Impact of Management Indicators on the Business Performance of Hotel SMEs in Mexico
by Antonio Emmanuel Pérez Brito & Martha Isabel Bojórquez Zapata & Luís Lima Santos & Conceição Gomes - 1-18 The Impact of Accounting Digital Transformation on Financial Transparency: Mediating Role of Good Governance
by Abdalla Alassuli & Nawaf Samah Thuneibat & Ahmed Eltweri & Krayyem Al-Hajaya & Khaled Alghraibeh - 1-19 Voluntary Audits of Nonfinancial Disclosure and Earnings Quality
by Sunita S. Rao & Carlos Ernesto Zambrana Roman & Norma Juma - 1-19 The Impact of CEO and Firm Attributes on ESG Performance: Evidence from an Emerging Market
by Fahad Alrobai & Maged M. Albaz - 1-19 Optimal Portfolio Construction Using the Realized Volatility Concept: Empirical Evidence from the Stock Exchange of Thailand
by Sanae Rujivan & Thapakon Khuatongkeaw & Athinan Sutchada - 1-19 Rethinking Tax Systems: How Heterogeneous Tax Mix Shapes Income Inequality in European OECD Economies
by Marina Beljić & Olgica Glavaški - 1-19 Market Competition, Downward-Sticky Pay, and Stock Returns: Lessons from South Korea
by Jungho Cho & Daecheon Yang & Kyeongmin Baek & Yeju Bu - 1-20 An Innovative Digital Platform for Socioeconomic Forecasting Climate Risks and Financial Management
by Bruno S. Sergi & Elena G. Popkova & Elena Petrenko & Shakhlo T. Ergasheva & Mkhitar Aslanyan & Vahe Mikayelyan - 1-20 Bullwhip Effect in Supply Chains and Cost Rigidity
by Hakjoon Song & Daqun Zhang - 1-21 Family Business, ESG, and Firm Age in the GCC Corporations: Building on the Socioemotional Wealth (SEW) Model
by Khalil Nimer & Naser Abughazaleh & Yasean Tahat & Mohammed Hossain - 1-21 Bitcoin vs. the US Dollar: Unveiling Resilience Through Wavelet Analysis of Price Dynamics
by Essa Al-Mansouri - 1-21 Assessing the Relative Financial Literacy Levels of Micro and Small Entrepreneurs: Preliminary Evidence from 13 Countries
by Nikolaos Daskalakis - 1-22 Determinants of Environmental, Social, and Governance Measures: Evidence from European Insurance Companies
by Rita Hipólito & Maria Fátima Ribeiro Borges & Maria C Tavares & José Vale & Graça Azevedo & Jonas Oliveira - 1-22 Governance, Ownership Structure, and Financial Leverage: The Role of Board Gender Diversity in UK Firms
by Dramani Angsoyiri & Fadi Alkaraan & Judith John - 1-22 A Hybrid Forecasting Model for Stock Price Prediction: The Case of Iranian Listed Companies
by Fatemeh Keyvani & Farzaneh Nassirzadeh & Davood Askarany & Ehsan Khansalar - 1-23 Drivers and Barriers of Mobile Payment Adoption Among MSMEs: Insights from Indonesia
by Aloysius Bagas Pradipta Irianto & Pisit Chanvarasuth - 1-23 Exploring Platform Trust, Borrowing Intention, and Actual Use of PayLater Services in Indonesia and Malaysia
by Tri Kartika Pertiwi & Corina Joseph & G. Oka Warmana & Fani Khoirotunnisa & Nanik Hariyana - 1-23 Corporate Social Responsibility as a Driver of Financial Performance: An Exploration of South African Companies
by Phathutshedzo Lemana & Reon Matemane & Maatabudi Mokabane - 1-24 The Mediating Role of Conscientiousness in the Relationship Between Auditors’ Ethical Idealism and Fraud Detection
by Abdulrahman Almalki & Yousef Basodan & Helmi Boshnak - 1-25 The Impact of Corporate Reporting Quality on Sustainable Growth Through Integrated Reporting Lens in Thai Listed Companies
by Wilawan Dungtripop & Pankaewta Lakkanawanit & Trairong Sawatdikun & Muttanachai Suttipun & Lidya Primta Surbakti - 1-26 The Effect of Different Saving Mechanisms in Pension Saving Behavior: Evidence from a Life-Cycle Experiment
by Martin Angerer & Michael Hanke & Ekaterina Shakina & Wiebke Szymczak - 1-27 Auditor Expertise and Bank Failure: Do Going Concern Opinions Predict Bank Closure?
by Kose John & Shirley Liu - 1-28 Government Ownership as a Catalyst: Corporate Governance and Corporate Social Responsibility in Jordan’s Industrial Sector
by Abdelrazaq Farah Freihat & Renad Al-Hiyari - 1-28 Empirical Asset Pricing Models for Green, Grey, and Red EU Securities: A Fama–French and Carhart Model Approach
by Ferdinantos Kottas - 1-29 The Role of Tax Planning Incentives in the Use of Earnouts in Taxable Acquisitions
by Dennis Ahn & Terry Shevlin - 1-30 Unlock Your Firm Value with ESG Performance? Evidence from ASX-Listed Companies
by Jingyan Zhou & Wen Hua Sharpe & Abdel K. Halabi & Helen Song & Sisira Colombage - 1-32 Integrating Circular Economy Principles in Water Resilience: Implications for Corporate Governance and Sustainability Reporting
by Ronald C. Beckett & Milé Terziovski - 1-33 The Moderating Role of Finance, Accounting, and Digital Disruption in ESG, Financial Reporting, and Auditing: A Triple-Helix Perspective
by Enkeleda Lulaj & Mileta Brajković - 1-33 Impression Management Tactics in the Chairperson’s Statement: A Systematic Literature Review and Avenues for Future Research
by Masibulele Phesa & Mabutho Sibanda & Frank Ranganai Matenda & Zamanguni Gumede - 1-35 The Dynamic Effects of Economic Uncertainties and Geopolitical Risks on Saudi Stock Market Returns: Evidence from Local Projections
by Ezer Ayadi & Noura Ben Mbarek - 1-40 “Feeling Stressed?” A Critical Analysis of the Regulatory Prescribed Stress Tests for Financial Services in the UK
by Stavros Pantos
April 2025, Volume 18, Issue 5
- 1-8 Correction: Leightner (2024). How Australia Has Been Affected by US Monetary and Fiscal Policies: 1960 to 2022. Journal of Risk and Financial Management , 17 (3), 96
by Jonathan Leightner - 1-14 Unraveling the Dynamics of Corporate Dividend Policy: Evidence from the Property-Liability Insurance Industry
by Yiling Deng & Michael Casey & Haibo Yao & Ning Wang - 1-16 Impact of the COVID-19 Pandemic on the Financial Market Efficiency of Price Returns, Absolute Returns, and Volatility Increment: Evidence from Stock and Cryptocurrency Markets
by Tetsuya Takaishi - 1-17 Energy Supply Shock on European Stock Markets: Evidence from the Russia–Ukraine War
by Fabrizio Rossi & Yinan Ni & Antonio Salvi & Yanfei Sun & Richard J. Cebula - 1-19 Economic Viability and Flexibility of the South Pasopati Coal Project, Indonesia: A Real Options Approach Under Market Volatility and Carbon Pricing
by Teguh Trijayanto & Dzikri Firmansyah Hakam - 1-19 The Role of Economic Integration Policies in Increasing Economic Growth in Selected Southeast Asian Countries
by Chien Van Nguyen - 1-20 The t -Distribution in Financial Mathematics and Multivariate Testing Contexts
by Eugene Seneta & Thomas Fung - 1-20 Exploring New Aspects of Corporate Dividend Policy: Case of an Emerging Nation
by Biswajit Ghose & Pankaj Kumar Tyagi & Parikshit Sharma & Nivaj Gogoi & Premendra Kumar Singh & Yeshi Ngima & Asokan Vasudevan & Kiran Gope - 1-20 Corporate Governance: Driving Climate Change Disclosure and Advancing SDGs
by Indah Fajarini Sri Wahyuningrum & Niswah Baroroh & Heri Yanto & Retnoningrum Hidayah & Annisa Sila Puspita & Laela Dwi Elviana - 1-21 Nexus Between Fintech Innovations and Liquidity Risk in GCC Banks: The Moderating Role of Bank Size
by Laith Alshouha & Ohoud Khasawneh & Fadi Alshannag & Khalid Al Tanbour - 1-21 Exploring Antecedents of Rural Users’ Continuance of Use Intention Toward Mobile Financial Services in Bangladesh: Deployment of Expectation Confirmation Model
by Md. Benzeer Rizvee & Md. Nur Alam Siddik & Sajal Kabiraj - 1-22 Does Fiscal Decentralization Drive CO 2 Emissions? A Quantile Regression Analysis
by Wilman Gustavo Carrillo-Pulgar & Juan Pablo Vallejo-Mata & Katherine Gissel Tixi-Gallegos & Patricio Alejandro Sánchez Cuesta & Josué Romero-Alvarado - 1-22 Variational Autoencoders for Completing the Volatility Surfaces
by Bienvenue Feugang Nteumagné & Hermann Azemtsa Donfack & Celestin Wafo Soh - 1-25 Factors, Forecasts, and Simulations of Volatility in the Stock Market Using Machine Learning
by Juan Mansilla-Lopez & David Mauricio & Alejandro Narváez - 1-26 US Bank Lending to Small Businesses: An Analysis of COVID-19 and the Paycheck Protection Program
by Benjamin A. Abugri & Theophilus T. Osah - 1-30 Towards Fair AI: Mitigating Bias in Credit Decisions—A Systematic Literature Review
by José Rômulo de Castro Vieira & Flavio Barboza & Daniel Cajueiro & Herbert Kimura - 1-33 Interconnectedness of Stock Indices in African Economies Under Financial, Health, and Political Crises
by Anouar Chaouch & Salim Ben Sassi - 1-43 Bridging Asset Pricing and Market Microstructure: Option Valuation in Roll’s Framework
by Davide Lauria & W. Brent Lindquist & Svetlozar T. Rachev & Yuan Hu
April 2025, Volume 18, Issue 4
- 1-7 Featured Papers in Corporate Finance and Governance
by Ștefan Cristian Gherghina - 1-12 State Borrowing and Electricity Tariff in an Emerging Economy: Post-COVID-19 Experience
by Sam Kris Hilton & Vida Aba Essuman & Ebenezer Dzinpa Effisah & Andaratu Achuliwor Khalid - 1-13 The Impact of Digital Transformation on Economic Integration in ASEAN-6: Evidence from a Generalized Least Squares (GLS) Model
by Thi Anh Tuyet Le - 1-14 The Moderating Role of Auditor Experience on Determinants of Computer-Assisted Auditing Tools and Techniques
by Tasneem Alsarayrah & Basel J. A. Ali - 1-15 Ripples of Oil Shocks: How Jordan’s Sectors React
by Salem Adel Ziadat & Maher Khasawneh - 1-15 An Examination of G10 Carry Trade and Covered Interest Arbitrage Before, During, and After Financial Crises
by Charles Armah Danso & James Refalo - 1-15 Risk Management Practices and Financial Performance: Analysing Credit and Liquidity Risk Management and Disclosures by Nigerian Banks
by Omobolade Stephen Ogundele & Lethiwe Nzama - 1-15 Financial Literacy and Leadership Skills Among Healthcare Professionals in Greece
by Georgios Pakos & Panagiotis Mpogiatzidis - 1-15 The Effects of Bilateral and Multilateral Official Development Assistance on Vietnam’s Economic Growth
by Loc Dong Truong & H. Swint Friday & Anh Thoai Ly - 1-16 A Multi-Stage Financial Distress Early Warning System: Analyzing Corporate Insolvency with Random Forest
by Katsuyuki Tanaka & Takuo Higashide & Takuji Kinkyo & Shigeyuki Hamori - 1-16 Cash Conversion Cycle and Profitability: Evidence from Greek Service Firms
by Angelos-Stavros Stavropoulos & Stella Zounta - 1-16 Multi-Period Portfolio Optimization Model with Cone Constraints and Discrete Decisions
by Ümit Sağlam & Hande Y. Benson - 1-17 Green Loans: Expert Perspectives
by Giedrė Lapinskienė & Tadas Gudaitis & Rita Martišienė - 1-18 Determinants of SME Internationalisation: An Empirical Assessment of Born Global Firms
by Syed Khusro Chishty & Sonia Sayari & Amani Hamza Mohamed & Asra Inkesar & Mohammed Faishal Mallick & Nusrat Khan - 1-18 Fiscal Sustainability and the Informal Economy: A Non-Linear Perspective
by Dănuț Georgian Mihai & Bogdan Andrei Dumitrescu & Andreea-Mădălina Bozagiu - 1-18 Balancing Financial Risks with Social and Economic Benefits: Two Case Studies of Private Sector Water, Sanitation, and Hygiene Suppliers in Rural Vietnam
by Lien Pham - 1-19 Who Is Leading in Communication Tone? Wavelet Analysis of the Fed and the ECB
by Pinar Deniz & Thanasis Stengos - 1-19 The Influence of Board Diversity on Capital Structure Decisions: Examining Financial Risk Management Across Different Market Conditions in UK-Listed Firms
by Hanan Elmoursy & Mohammed Bouaddi & Mohamed A. K. Basuony & Nariman Kandil & Rehab EmadEldeen - 1-19 The Moderating Role of Worldwide Governance Indicators on ESG–Firm Performance Relationship: Evidence from Europe
by Rezart Demiraj & Enida Demiraj & Suzan Dsouza - 1-20 Application of a Slack-Based DEA Approach to Measure Efficiency in Public Sector Banks in India with Non-Performing Assets as an Undesirable Output
by Hitesh Arora & Ram Pratap Sinha & Padmasai Arora & Sonika Sharma - 1-21 The Role of Project Description in the Success of Sustainable Crowdfunding Projects
by Li-Yun Yin & Fleur C. Khalil & Lionel J. Khalil & Jeanne A. Kaspard - 1-21 Hybrid Machine Learning Models for Long-Term Stock Market Forecasting: Integrating Technical Indicators
by Francis Magloire Peujio Fozap - 1-22 The Role of Digital Transformation Capabilities in Improving Banking Performance in Jordanian Commercial Banks
by Ehsan Ali Alqararah & Maha Shehadeh & Hadeel Yaseen - 1-22 Sustainable Banking and Bank Stability in Nigeria: Empirical Evidence from Deposit Money Banks
by Olusola Enitan Olowofela & Hermann Azemtsa Donfack & Celestin Wafo Soh - 1-23 Unmasking Delistings: A Multifactorial Analysis of Financial, Non-Financial, and Macroeconomic Variables
by Peter Lansdell & Ilse Botha & Ben Marx - 1-23 Green Bond Yield Determinants in Indonesia: The Moderating Role of Bond Ratings
by Mutia Wahyuningsih & Wiwik Utami & Augustina Kurniasih & Endri Endri - 1-24 Foreign Investment and Housing Market Stability in Developing Economies: Empirical Evidence from Malaysia
by Nur Hafizah Ismail & Mohd Zaini Abd Karim & Helen X. H. Bao - 1-24 Disclosure of Sustainability Practices in Annual Reports and the Funding Cost of Cooperative Financial Organizations
by Bruno de Medeiros Teixeira & Clea Beatriz Macagnan & Cenaide Francieli Justen & Israel Patiño-Galvan - 1-24 An Empirical Evaluation of the Technology Acceptance Model for Peer-to-Peer Insurance Adoption: Does Income Really Matter?
by Sylvester Senyo Horvey & Euphemia Godspower-Akpomiemie & Richard Asare Boateng - 1-24 Adoption of Artificial Intelligence-Driven Fraud Detection in Banking: The Role of Trust, Transparency, and Fairness Perception in Financial Institutions in the United Arab Emirates and Qatar
by Hadeel Yaseen & Asma’a Al-Amarneh - 1-26 Financial and Administrative Management Models for Digital Ventures: A Literature Review
by Laura Constanza Gallego Cossio & Ludivia Hernández Aros & Darío Rodríguez Perdomo & Mario Samuel Rodríguez Barrero - 1-27 Fintechs and Institutions: Evidence from an Emerging Economy
by Diogo Campos-Teixeira & Jorge Tello-Gamarra & João Reis & André Andrade Longaray & Martin Hernani-Merino - 1-28 Modelling Value-at-Risk and Expected Shortfall for a Small Capital Market: Do Fractionally Integrated Models and Regime Shifts Matter?
by Wafa Souffargi & Adel Boubaker - 1-28 South African Government Bond Yields and the Specifications of Affine Term Structure Models
by Malefane Molibeli & Gary van Vuuren - 1-30 Accuracy Comparison Between Feedforward Neural Network, Support Vector Machine and Boosting Ensembles for Financial Risk Evaluation
by Dat Tran & Allan W. Tham - 1-31 A Majority Voting Mechanism-Based Ensemble Learning Approach for Financial Distress Prediction in Indian Automobile Industry
by Manoranjitham Muniappan & Nithya Darisini Paruvachi Subramanian - 1-32 Hedging via Perpetual Derivatives: Trinomial Option Pricing and Implied Parameter Surface Analysis
by Jagdish Gnawali & W. Brent Lindquist & Svetlozar T. Rachev - 1-37 Preventing Household Bankruptcy: The One-Third Rule in Financial Planning with Mathematical Validation and Game-Theoretic Insights
by Aditi Godbole & Zubin Shah & Ranjeet S. Mudholkar
March 2025, Volume 18, Issue 4
- 1-13 Climate’s Currency: How ENSO Events Shape Maize Pricing Structures Between the United States and South Africa
by Mariëtte Geyser & Anmar Pretorius - 1-14 Profitable Investment Channels of Vietnamese Commercial Banks (2018–2024)
by Van Thi Hong Pham