Printed from https://ideas.repec.org/s/gam/jjrfmx3.html
Content
October 2025, Volume 18, Issue 10
- 1-22 Particle Filtering Estimation of Regime Switching Factor Model and Its Application in Statistical Arbitrage Strategy
by Yu Mu & Robert J. Frey - 1-22 G-Token Implications and Risks for the Financial System Under State-Issued Digital Instruments in Thailand
by Narong Kiettikunwong & Wanida Sangsarapun - 1-22 Digital Transformation and Corporate Tax Avoidance: Evidence from Moroccan Listed Firms
by Anas Azenzoul & Nacer Mahouat & Khalil Mokhlis & Abdellatif Moussaid - 1-22 Integrated Reporting as a Path to Value: The Moderating Role of CEO Integrity from the Indian Perspective
by Najul Laskar - 1-22 The Nonlinear Effect of Financial Development on Income Inequality: New Evidence from a Multi-Dimensional Analysis
by Zheng Li & Christos I. Giannikos - 1-24 On Fintech and Financial Inclusion: Evidence from Qatar
by Ashwaq Al-Sharshani & Fatma Al-Sharshani & Ali Malik - 1-24 Market Reactions to Fintech M&A: Evidence from Event Study Analysis of Financial Institutions
by Gimede Gigante & Lorenzo Galotta & Francesca Scarlini - 1-25 Navigating the Green Frontier: Dynamic Risk and Return Transmission Between Clean Energy ETFs and ESG Indexes in Emerging Markets
by Mariem Bouzguenda & Anis Jarboui - 1-25 Sustainable vs. Non-Sustainable Assets: A Deep Learning-Based Dynamic Portfolio Allocation Strategy
by Fatma Ben Hamadou & Mouna Boujelbène Abbes - 1-26 Drivers of Blockchain Adoption in Accounting and Auditing Services: Leveraging Theory of Planned Behavior with Identity and Moral Norms
by Nikolaos Gkekas & Nikolaos Ireiotis & Theodoros Kounadeas - 1-26 Corporate GHG Emissions and Financial Performance: A Cross-Country Panel Analysis of Sectoral Heterogeneity in Advanced and Emerging Economies
by Marco Hernandez-Vega - 1-26 Forecast Bias in Analysts’ Initial Coverage: The Influence of Firm ESG Disclosures
by Mohammadali Fallah & Sulei Han & Le Zhao - 1-26 Assessing the Early Impact of Industry 4.0 Technologies on the Activity, Efficiency, and Profitability of Croatian Micro-, Small-, and Medium-Sized Enterprises
by Rajka Hrbić - 1-27 Deep Learning-Based Hybrid Model with Multi-Head Attention for Multi-Horizon Stock Price Prediction
by Rajesh Kumar Ghosh & Bhupendra Kumar Gupta & Ajit Kumar Nayak & Samit Kumar Ghosh - 1-27 The Role of Abnormal Tone in Board Reports in Shaping CSR Performance
by Roghayeh Mahmoudi yekebaghi & Milad Darvishi & Farzaneh Nassirzadeh & Davood Askarany - 1-28 Regulating Green Finance and Managing Environmental Risks in the Conditions of Global Uncertainty
by Elena G. Popkova & Tatiana N. Litvinova & Elena Petrenko & Aleksei V. Bogoviz - 1-29 Bitcoin Supply, Demand, and Price Dynamics
by Murray A. Rudd & Dennis Porter - 1-31 The Role of Artificial Intelligence in Enhancing ESG Outcomes: Insights from Saudi Arabia
by Amina Hamdouni - 1-32 Explaining the Determinants of International Financial Reporting Standard (IFRS) Disclosure: Evidence from Latin American Countries
by Rosa Isabel González Muñoz & Yeny Esperanza Rodríguez & Stella Maldonado - 1-32 How Does the Mauritanian Exchange Rate React During a Crisis? The Case of COVID-19
by Mohamed Said Diah & Mohamedou Cheikh Tourad & Youssef Lamrani Alaoui & Mohamedade Farouk Nanne & Mohamed Abdallahi Beddi - 1-33 Accounting Manipulation and Value Creation: An Empirical Study of EVA and Accounting Quality in NYSE and NASDAQ Companies
by Szilárd Hegedűs & Ervin Denich & Áron Lajos Baracsi - 1-33 Using Markov Chains and Entropy to Explain Value at Risk in European Electricity Markets
by Oscar Walduin Orozco-Cerón & Orlando Joaqui-Barandica & Diego F. Manotas-Duque - 1-36 Top Management Team Educational Background and Stock Liquidity: Evidence from China
by Jingyu Wu & Shaun McDowell & Cagri Berk Onuk & Jianing Zhang - 1-37 Exploring the Research Landscape of Impact Investing and Sustainable Finance: A Bibliometric Review
by Saurav Chandra Talukder & Zoltán Lakner & Ágoston Temesi - 1-40 Exploring AI-ESG-Driven Synergies in M&A Transactions: Open Innovation and Real Options Approaches
by Andrejs Čirjevskis - 1-43 Investigation of the Antecedents of Personal Saving Behavior: A Systematic Literature Review Using TCM-ADO Framework
by Shilpi Batham & Hitesh Arora & Vibhuti Gupta - 1-51 The Impact of Organizational Capital on Cost Stickiness: Evidence from Japanese Firms
by Shoichiro Hosomi & Gongye Ge
August 2025, Volume 18, Issue 9
- 1-4 Editorial—The Future of Money: Central Bank Digital Currencies, Cryptocurrencies and Stablecoins
by Ramona Rupeika-Apoga - 1-19 Bridging Financial and Operational Gaps in Supply Chain Finance: An Information Processing Theory Perspective
by D. Divya & Rebecca Abraham & Venkata Mrudula Bhimavarapu & O. N. Arunkumar - 1-19 The Role of Environmental Accounting in Mitigating Climate Change: ESG Disclosures and Effective Reporting—A Systematic Literature Review
by Moses Nyakuwanika & Manoj Panicker - 1-19 Connectedness Between Green Financial and Cryptocurrency Markets: A Multivariate Analysis Using TVP-VAR Model and Wavelet-Based VaR Analysis
by Lamia Sebai & Yasmina Jaber - 1-20 Determinants of Crowdfunding Success in Africa: An Exploratory Perspective on Incentive Rewards and Beyond
by Lenny Phulong Mamaro - 1-22 Assessing the Implementation and Impact of Inclusivity and Accessibility in the Free State South African Banking Sector
by Prosper Kweku Hoeyi & Tshililo Ruddy Farisani & Jabulani Simon Tshabalala - 1-23 The Good, the Bad, and the Bankrupt: A Super-Efficiency DEA and LASSO Approach Predicting Corporate Failure
by Ioannis Dokas & George Geronikolaou & Sofia Katsimardou & Eleftherios Spyromitros - 1-24 Establishing the Relationship Between the Capital Structure, Intellectual Capital, and Financial Performance of SSA Insurance Companies
by Thabiso Sthembiso Msomi & Odunayo Magret Olarewaju & Mabutho Sibanda - 1-25 Climate Sentiment Analysis on the Disclosures of the Corporations Listed on the Johannesburg Stock Exchange
by Yolanda S. Stander - 1-25 Financial Performance-Based Clustering of Spa Enterprises in Slovakia
by Petra Vašaničová & Martina Košíková & Sylvia Jenčová & Marta Miškufová & Jaroslav Korečko - 1-27 Effects of Civil Wars on the Financial Soundness of Banks: Evidence from Sudan Using Altman’s Models and Stress Testing
by Mudathir Abuelgasim & Said Toumi - 1-29 Mapping the Evolution of Sustainable Financial Inclusion: A Bibliometric Analysis of Global Trends (2007–2025)
by Tesfaye Ginbare Gutu & Domicián Máté & István Zsombor Hágen - 1-30 Credit-Market Cyclicality and Unemployment Volatility
by Rich Ryan - 1-30 TMT Family Members’ Education and Firm Innovation: Evidence from Chinese Family Firms
by Yi Yang & Zishao Huang & Zhenyuan Weng & Jianing Zhang - 1-31 Can Including Cryptocurrencies with Stocks in Portfolios Enhance Returns in Small Economies? An Analysis of Fiji’s Stock Market
by Ronald Ravinesh Kumar & Hossein Ghanbari & Peter Josef Stauvermann - 1-40 AI and Financial Fragility: A Framework for Measuring Systemic Risk in Deployment of Generative AI for Stock Price Predictions
by Miranda McClellan - 1-43 From Pandemic Shock to Sustainable Recovery: Data-Driven Insights into Global Eco-Productivity Trends During the COVID-19 Era
by Ümit Sağlam
September 2025, Volume 18, Issue 9
- 1-3 Editorial: Machine Learning Applications in Finance, 2nd Edition
by Jong-Min Kim - 1-14 The Effect of Currency Misalignment on Income Inequality
by Sarah R. Crane & Uyen T. Le & Scott A. Miller - 1-14 The Role of Financial Compensation Oversight Committees in Improving the Financial Performance Governance of Saudi Banks
by Ibrahim Ahmed Elamin Eltahir & Mozamil Awad Taha & Nasareldeen Hamed Ahmed Alnor & Salih Hamid Adam & Eltayeb Hamid Edres Musa - 1-16 Application of a Machine Learning Algorithm to Assess and Minimize Credit Risks
by Garnik Arakelyan & Armen Ghazaryan - 1-16 Information Transmission Performance of the GIFT Nifty Futures: Evidence from High-Frequency Data
by Rajib Sarkar & Soumya Guha Deb & Amrit Panda - 1-17 Banking and Cooperatives in Ecuador: Comparative Evidence of Technical Efficiency and Financial Resilience
by Byron Eraso Cisneros & Cristina Pérez-Rico & José L. Gallizo Larranz - 1-18 Empirical Calibration of XGBoost Model Hyperparameters Using the Bayesian Optimisation Method: The Case of Bitcoin Volatility
by Saralees Nadarajah & Jules Clement Mba & Ndaohialy Manda Vy Ravonimanantsoa & Patrick Rakotomarolahy & Henri T. J. E. Ratolojanahary - 1-18 Financial Options Pricing: A Bibliometric Study and Cluster Analysis of Global Research Trends
by Sara Ali Alokley - 1-19 Expected Credit Spreads and Market Choice: Evidence from Japanese Bond Issuers
by Ikuko Shiiyama - 1-19 How Can Government Regulation Reinforce the Low-Carbon Effects of Green Finance in China? Heterogeneity of Resource-Based Cities and High-Energy-Consuming Cities
by Yuying Hu & Yue Deng & Zhilun Jiao - 1-19 Financial Auditing as an Effective Tool for Fraud Detection: A Systematic Review
by Cindy Becerra Huamán & David De la Cruz-Montoya & Joseph Gutierrez-Cuadros & Sonia Pilco Labajos & Mercedes Lopez-Almeida - 1-19 Machine Learning for Triple-Entry Accounting: Enhancing Transparency and Oversight
by Abraham Itzhak Weinberg & Alessio Faccia - 1-20 Decarbonization Commitment, Political Connections, and Firm Value: Evidence from China
by Yun Liu & Yuchang Cao & Jingyao Huang - 1-20 The Role of Campaign Descriptions and Visual Features in Crowdfunding Success: Evidence from Africa
by Lenny Phulong Mamaro & Athenia Bongani Sibindi & Daniel Makina - 1-20 Optimizing Investments in the Portfolio Intelligence (PI) Model
by Nikolaos Loukeris & Lysimachos Maltoudoglou & Yannis Boutalis & Iordanis Eleftheriadis - 1-21 Investor Emotions and Cognitive Biases in a Bearish Market Simulation: A Qualitative Study
by Alain Finet & Kevin Kristoforidis & Julie Laznicka - 1-21 Forecasting Financial Volatility Under Structural Breaks: A Comparative Study of GARCH Models and Deep Learning Techniques
by Víctor Chung & Jenny Espinoza & Renán Quispe - 1-21 Corporate Governance and Shareholders’ Value: The Mediating Role of Internal Audit Performance—Empirical Evidence from Listed Companies in Ghana
by Dawuda Abudu & Syed Ahmed Salman - 1-21 Assessing the Environmental Impact of Fiscal Consolidation in OECD Countries: Evidence from the Panel QARDL Approach
by Ameni Mtibaa & Foued Badr Gabsi - 1-23 Explainable Machine Learning Models for Credit Rating in Colombian Solidarity Sector Entities
by María Andrea Arias-Serna & Jhon Jair Quiza-Montealegre & Luis Fernando Móntes-Gómez & Leandro Uribe Clavijo & Andrés Felipe Orozco-Duque - 1-24 Global Market Shocks and Tail Risk Spillovers: Evidence from a Copula-Based Contagion Framework
by Sundusit Saekow & Phisanu Chiawkhun & Woraphon Yamaka & Nawapon Nakharutai & Parkpoom Phetpradap - 1-24 The Impact of Liquidity and Leverage on the Financial Performance of the Johannesburg Stock Exchange-Listed Consumer Goods Firms
by Floyd Khoza - 1-24 The Impact of Climate Change on the Insurance Industry: Perceptions of Industry Experts and Corporate Responses
by Qinshun Yang & Michał K. Lemański & Casey Watters - 1-25 Self-Awareness in Business Acumen as a Cognitive Bridge Between Accounting Proficiency and Financial Performance in Thai Community Enterprises
by Kirana Yeesoonsam & Roengchai Tansuchat & Namchok Chimprang - 1-25 Deep Hedging Under Market Frictions: A Comparison of DRL Models for Options Hedging with Impact and Transaction Costs
by Eric Huang & Yuri Lawryshyn - 1-25 Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications
by Rida Belahouaoui & James Alm - 1-25 Organizational Ambidexterity: How Balanced Scorecard (BSC) and Activity-Based Costing (ABC) Enable Exploration–Exploitation Synergy and Sustainable Performance
by Ahmed Abdullah Saad Al-Dhubaibi - 1-25 The Impact of Financial Manager Decisions on the Business Results of Micro and Small Companies in the Republic of Croatia in the Area of the City of Split
by Toni Miljak & Ivana Martinčević & Vesna Sesar - 1-26 Accessing Alternative Finance in Europe: The Role of SMEs, Innovation, and Digital Platforms
by Javier Manso Laso & Ismael Moya-Clemente & Gabriela Ribes Giner - 1-26 Application of Accounting Standards in the Valuation of Biological Assets: An Analysis of the Poultry Sector in Tungurahua, Ecuador
by Priscila Campos-Llerena & Zonia Chávez-Hernández & Patricia Jiménez-Estrella & César Salazar-Mejía - 1-26 Bank Leverage Restrictions in General Equilibrium: Solving for Sectoral Value Functions
by Brittany Almquist Lewis - 1-27 Fintech Converges with Investment and Risk: A Bibliometric Review
by Michael Y. Chuang & Sudip Kumar Shrestha - 1-28 Understanding Consumer Behavior in Digital Banking: The DABU Model as an Extension of TAM and UTAUT
by Dijana Vuković - 1-29 Quantile-Time-Frequency Connectedness in Global Equity Markets: Evidence from BRICS and G7 Economies
by Nejib Hachicha & Fredj Amine Dammak & Mejed Boumrifeg - 1-31 From Headlines to Forecasts: Narrative Econometrics in Equity Markets
by Davit Hayrapetyan & Ruben Gevorgyan - 1-32 Beyond Quotas: The Influence of Board Gender Diversity on Capital Structure in Firms from Latin America and the Caribbean
by Juan David González-Ruiz & Nini Johana Marín-Rodríguez & Camila Ospina-Patiño - 1-33 Integration of Blockchain in Accounting and ESG Reporting: A Systematic Review from an Oracle-Based Perspective
by Giulio Caldarelli - 1-33 Modeling Behavioral and Attitudinal Drivers of Life Insurance Selection and Premiums: Polynomial Approaches to Perceived Affordability in Term and Cash Value Products
by Florent Nkouaga & Jeffrey Czajkowski & Kelly Edmiston & Brenda Rourke - 1-34 Risk Prediction of International Stock Markets with Complex Spatio-Temporal Correlations: A Spatio-Temporal Graph Convolutional Regression Model Integrating Uncertainty Quantification
by Guoli Mo & Wei Jia & Chunzhi Tan & Weiguo Zhang & Jinyu Rong - 1-34 Determinants of Financial Stability and Development in South Africa: Insights from a Quantile ARDL Model of the South African Financial Cycle
by Khwazi Magubane - 1-34 Monitoring Mechanisms and Budget Variances: Evidence from the 50 Largest US Cities
by Dongkuk Lim - 1-34 ESG Strategy and Tax Avoidance: Insights from a Meta-Regression Analysis
by Maria Mitroulia & Evangelos Chytis & Thomas Kitsantas & Michalis Skordoulis & Petros Kalantonis - 1-34 Transforming Eurostat’s Table 29 into an Actuarial Balance Sheet: A Net Worth Approach to Assessing Public Pension Solvency
by Anna Castañer & Anne Marie Garvey & Juan Manuel Pérez-Salamero González & Carlos Vidal-Meliá - 1-60 Performance of Pairs Trading Strategies Based on Various Copula Methods
by Yufei Sun
August 2025, Volume 18, Issue 8
- 1-10 The Lunar New Year Effect on Stock Market Returns: Evidence from Ho Chi Minh Stock Exchange
by Loc Dong Truong & H. Swint Friday & Dung Tri Nguyen - 1-14 Looking Through the Corporate Glass Ceiling in China
by Runping Zhu & Zunbin Huo & Zeqing Chen & Richard Krever - 1-16 Human Capital and Bank Performance: Does Size Matter?
by Quynh Nguyen Thi Nhu - 1-16 Influence of Macroeconomic Variables on the Brazilian Stock Market
by Pedro Raffy Vartanian & Rodrigo Lucio Gomes - 1-17 PortRSMs: Learning Regime Shifts for Portfolio Policy
by Bingde Liu & Ryutaro Ichise - 1-17 Remittances and FDI: Drivers of Employment in the Economic Community of West African States
by Grace Toyin Adigun & Abiola John Asaleye & Olayinka Omolara Adenikinju & Kehinde Damilola Ilesanmi & Sunday Festus Olasupo & Adedoyin Isola Lawal - 1-17 Falling Short in the Digital Age: Evaluating the Performance of Data Center ETFs
by Davinder K. Malhotra & Ivar Kirkhorn & Frank Ragone - 1-17 Banking in the Age of Blockchain and FinTech: A Hybrid Efficiency Framework for Emerging Economies
by Vladimir Ristanović & Dinko Primorac & Ana Mulović Trgovac - 1-17 Dynamic Connectedness Among Energy Markets and EUA Climate Credit: The Role of GPR and VIX
by Maria Leone & Alberto Manelli & Roberta Pace - 1-17 The Moderating Role of SSB Conflicts of Interest and Audit Committee Independence in Good Corporate Governance and Islamic Bank Performance in Indonesia
by Jerry Marmen Simanjuntak & Faizi Faizi & Airlangga Surya Kusuma - 1-18 Sustainability and Profitability of Large Manufacturing Companies
by Iveta Mietule & Rasa Subaciene & Jelena Liksnina & Evalds Viskers - 1-18 Disruption in Southern Africa’s Money Laundering Activity by Artificial Intelligence Technologies
by Michael Masunda & Haresh Barot - 1-18 Detecting Structural Changes in Bitcoin, Altcoins, and the S&P 500 Using the GSADF Test: A Comparative Analysis of 2024 Trends
by Azusa Yamaguchi - 1-18 On the Nature and Security of Expiring Digital Cash
by Frank Stajano & Ferdinando Samaria & Shuqi Zi - 1-18 Deconstructing the Enron Bubble: The Context of Natural Ponzi Schemes and the Financial Saturation Hypothesis
by Darius Karaša & Žilvinas Drabavičius & Stasys Girdzijauskas & Ignas Mikalauskas - 1-18 ESG Practices, Green Innovation, and Financial Performance: Panel Evidence from ASEAN Firms
by Suchart Tripopsakul - 1-19 The Nexus Between Green Finance and Artificial Intelligence: A Systemic Bibliometric Analysis Based on Web of Science Database
by Katerina Fotova Čiković & Violeta Cvetkoska & Dinko Primorac - 1-19 How Does the Power Generation Mix Affect the Market Value of US Energy Companies?
by Silvia Bressan - 1-20 Driving Financial Inclusion in Indonesia with Innovative Credit Scoring
by Latif Adam & Jiwa Sarana & Bitra Suyatno & Muhammad Soekarni & Joko Suryanto & Tuti Ermawati & Yeni Saptia & Septian Adityawati & Erla Mychelisda & Yogi Pamungkas & M. Rifqy Nurfauzan Abdillah & Lisa Angelia & Mahmud Thoha - 1-20 Unlocking Innovation from Within: The Role of Internal Knowledge in Enhancing Firm Performance in Sub-Saharan Africa
by Johnson Bosco Rukundo & Bernis Byamukama - 1-20 Sectoral Contributions to Financial Market Resilience: Evidence from GCC Countries
by Khaled O. Alotaibi & Mohammed A. Al-Shurafa & Meshari Al-Daihani & Mohamed Bouteraa - 1-20 Fundamental Risk and Capital Structure Adjustment Speed: International Evidence
by Dilesh Rawal & Jitendra Mahakud & L Maheswar Rao Achary - 1-21 Human Competencies: Amplifying Financial Reporting Quality in Indonesian Local Government
by Mediaty & Grace T. Pontoh & Nadhirah Nagu & Rahmawati HS & Anis Anshari Mas’ud & Rozainun Haji Abdul Aziz - 1-21 Impact of Macro Factors on NPLs in the Banking Industry of Kazakhstan
by Almas Kalimoldayev & Yelena Popova & Olegs Cernisevs & Sergejs Popovs - 1-21 Economic Risk and Cryptocurrency: What Drives Global Digital Asset Adoption?
by Vyacheslav Stupak - 1-22 Evaluating the Implementation of Information Technology Audit Systems Within Tax Administration: A Risk Governance Perspective for Enhancing Digital Fiscal Integrity
by Murat Umbet & Daulet Askarov & Kristina Rudžionienė & Česlovas Christauskas & Laura Alikulova - 1-22 Strengthening Corporate Governance and Financial Reporting Through Regulatory Reform: A Comparative Analysis of Greek Laws 3016/2002 and 4706/2020
by Savvina Paganou & Ioannis Antoniadis & Panagiota Xanthopoulou & Vasilios Kanavas - 1-22 The Impact of ESG Performance on Corporate Investment Efficiency: Evidence from Chinese Listed Companies
by Zhuo Li & Yeteng Ma & Li He & Zhili Tan - 1-22 The Role of Financial Stability in Mitigating Climate Risk: A Bibliometric and Literature Analysis
by Ranila Suciati - 1-22 Financial Decision-Making Beyond Economic Considerations: A Strategic View for Family Firms in India
by Manpreet Kaur Khurana & Muhammad Shahin Miah & Shweta Sharma - 1-22 An Empirical Study on the Impact of Financial Technology on the Profitability of China’s Listed Commercial Banks
by Xue Yuan & Chin-Hong Puah & Dayang Affizzah binti Awang Marikan - 1-22 Investigation of the Antecedents of Digital Transformation and Their Effects on Operational Performance in the Jordanian Manufacturing Sector
by Hebah Almajali & Nawaf Thuneibat & Nour Qatawneh - 1-23 Hot-Hand Belief and Loss Aversion in Individual Portfolio Decisions: Evidence from a Financial Experiment
by Marcleiton Ribeiro Morais & José Guilherme de Lara Resende & Benjamin Miranda Tabak - 1-23 Development of Financial Indicator Set for Automotive Stock Performance Prediction Using Adaptive Neuro-Fuzzy Inference System
by Tamás Szabó & Sándor Gáspár & Szilárd Hegedűs - 1-24 Empowered to Detect: How Vigilance and Financial Literacy Shield Us from the Rising Tide of Financial Frauds
by Rizky Yusviento Pelawi & Eduardus Tandelilin & I Wayan Nuka Lantara & Eddy Junarsin - 1-24 The Mediating Role of the Firm Image in the Relationship Between Integrated Reporting and Firm Value in GCC Countries
by Mohammed Saleem Alatawi & Zaidi Mat Daud & Jalila Johari - 1-24 Inequality in Housing Payment Insecurity Across the United States During the COVID-19 Pandemic: Who Was Affected and Where?
by Xinba Li & Chuanrong Zhang - 1-24 Herding Behavior, ESG Disclosure, and Financial Performance: Rethinking Sustainability Reporting to Address Climate-Related Risks in ASEAN Firms
by Ari Warokka & Jong Kyun Woo & Aina Zatil Aqmar - 1-24 Textual Analysis of Sustainability Reports: Topics, Firm Value, and the Moderating Role of Assurance
by Sunita Rao & Norma Juma & Karthik Srinivasan - 1-25 Perception of Corporate Governance Factors in Mitigating Financial Statement Fraud in Emerging Markets: Jordan Experience
by Mohammed Shanikat & Mai Mansour Aldabbas - 1-26 Financial Education and Personal Finance: A Systematic Review of Evidence, Context, and Implications from the Spanish Language Academic Literature in Latin America
by Elena Jesús Alvarado-Cáceres & Luz Maribel Vásquez-Vásquez & Víctor Hugo Fernández-Bedoya - 1-26 Exploring Governance Failures in Australia: ESG Pillar-Level Analysis of Default Risk Mediated by Trade Credit Financing
by Thuong Thi Le & Tanvir Bhuiyan & Thi Le & Ariful Hoque - 1-27 The Impact of Economic Freedom on Economic Growth in Western Balkan Countries
by Roberta Bajrami & Kaltrina Bajraktari & Adelina Gashi - 1-29 Digital Transformation in International Trade: Opportunities, Challenges, and Policy Implications
by Sina Mirzaye & Muhammad Mohiuddin - 1-29 The Impact of Fintech Risk on Bank Performance in Africa: The PVAR Approach
by Queen Magadi Mabe & Beatrice Desiree Simo-Kengne - 1-32 Corporate Failure Prediction: A Literature Review of Altman Z-Score and Machine Learning Models Within a Technology Adoption Framework
by Christoph Braunsberger & Ewald Aschauer - 1-33 Development of the ESG Pillar Scores and Data Availability: Empirical Evidence from the Insurance Industry
by Tim Brasch & Christian Eckert - 1-34 Dynamic Spillovers Among Green Bond Markets: The Impact of Investor Sentiment
by Thuy Duong Le & Ariful Hoque & Thi Le - 1-36 The Integration of Value-at-Risk in Assessing ESG-Based Collaborative Synergies in Cross-Border Acquisitions: Real Options Approach
by Andrejs Čirjevskis
July 2025, Volume 18, Issue 8
- 1-16 Greenhouse Gas Emissions and the Financial Stability of Insurance Companies
by Silvia Bressan - 1-17 Technology Adoption Framework for Supreme Audit Institutions Within the Hybrid TAM and TOE Model
by Babalwa Ceki & Tankiso Moloi - 1-18 Social Preference Parameters Impacting Financial Decisions Among Welfare Recipients
by Jorge N. Zumaeta - 1-20 Economic Attitudes and Financial Decisions Among Welfare Recipients: Considerations for Workforce Policy
by Jorge N. Zumaeta - 1-21 Predicting Environmental Social and Governance Scores: Applying Machine Learning Models to French Companies
by Sina Belkhiria & Azhaar Lajmi & Siwar Sayed - 1-22 From Responsibility to Returns: How ESG and CSR Drive Investor Decision Making in the Age of Sustainability
by Areej Faeik Hijazin & Sajead Mowafaq Alshdaifat & Ahmad Ali Atieh & Elina F. Hasan - 1-25 DASF-Net: A Multimodal Framework for Stock Price Forecasting with Diffusion-Based Graph Learning and Optimized Sentiment Fusion
by Nhat-Hai Nguyen & Thi-Thu Nguyen & Quan T. Ngo - 1-25 Do Board Characteristics Influence Leverage and Debt Maturity? Empirical Evidence from a Transitional Economy
by Adja Hamida & Olivier Colot & Rabah Kechad - 1-25 Audit 5.0 in Risk and Materiality Assessment: An Ethnographic Approach
by Maria C. Tavares & Maria F. R. Almeida & José Vale & Amra Kapo - 1-27 Value Creation Through Environmental, Social, and Governance (ESG) Disclosures
by Amina Hamdouni - 1-31 Mapping the Landscape of Sustainability Reporting: A Bibliometric Analysis Across ESG, Circular Economy, and Integrated Reporting with Sectoral Perspectives
by Radosveta Krasteva-Hristova & Diana Papradanova & Ventsislav Vechev - 1-32 A Re-Examination of the “Informational” Role of Non-GAAP Earnings in the Post-Reg G Period
by Xuan Song & Huan Qiu & Ying Lin & Michael S. Luehlfing & Marcelo Eduardo - 1-38 To Hide Behind the Mask of Mandates: Disguised Opinion Shopping Under Mandatory Audit Firm Rotation and Retention in Korea
by Beu Lee - 1-54 News Sentiment and Stock Market Dynamics: A Machine Learning Investigation
by Milivoje Davidovic & Jacqueline McCleary
July 2025, Volume 18, Issue 7
- 1-14 How Capital Leases Affect Firm Performance: An Analysis in the Shipping Industry
by Ioannis C. Negkakis - 1-14 Determinants of Capital Structure: Does Growth Opportunity Matter?
by Ndonwabile Zimasa Mabandla & Godfrey Marozva - 1-14 The Impact of the Fed’s Monetary Policy on Cryptocurrencies: Novel Policy Implications for Central Banks
by Tayfun Tuncay Tosun & Erginbay Uğurlu - 1-15 From Risk Preferences to Portfolios: Comparing SCF Risk Scales and Their Predictive Power for Asset Ownership
by Shane Heddy & Congrong Ouyang & Yu Zhang - 1-16 Decoding ESG: Consumer Perceptions, Ethical Signals and Financial Outcomes
by Stacie F. Waites - 1-16 Exchange Rate Volatility and Its Impact on International Trade: Evidence from Zimbabwe
by Iveny Makore & Chisinga Ngonidzashe Chikutuma - 1-16 Socially Responsible Investing: Is Social Media an Influencer?
by Mindy Joseph & Congrong Ouyang & Joanne DeVille - 1-16 Liability Management and Solvency of Life Insurers in a Low-Interest Rate Environment: Evidence from Thailand
by Wilaiporn Suwanmalai & Simon Zaby - 1-17 From Boom to Bust: Unravelling the Cyclical Nature of Fiji’s Money Demand
by Nikeel Nishkar Kumar & Kulsoom Bibi & Rajesh Mohnot - 1-17 Financial Market Resilience in the GCC: Evidence from COVID-19 and the Russia–Ukraine Conflict
by Farrukh Nawaz & Christopher Gan & Maaz Khan & Umar Kayani - 1-18 Bridging the Distance: Spatial and Social Factors Influencing Audit Quality and Auditor Independence in Small and Medium-Sized Enterprises
by Jomjai Sampet & Naruanard Sarapaivanich & Jiradacha Wanchuplow - 1-18 Analysing Market Volatility and Economic Policy Uncertainty of South Africa with BRIC and the USA During COVID-19
by Thokozane Ramakau & Daniel Mokatsanyane & Sune Ferreira-Schenk & Kago Matlhaku - 1-18 Analysis of the Capital Structure of Latin American Companies in Light of Trade-Off and Pecking Order Theories
by Jesús Pinillos & Hugo Macías & Luis Castrillon & Rolando Eslava & Sadan De la Cruz - 1-21 Impact of Digitalization on Sustainable Development: A Comparative Analysis of Developed and Developing Economies
by Nahed Zghidi & Riadh Trabelsi - 1-21 The Effects of ESG Scores and ESG Momentum on Stock Returns and Volatility: Evidence from U.S. Markets
by Luis Jacob Escobar-Saldívar & Dacio Villarreal-Samaniego & Roberto J. Santillán-Salgado - 1-21 Behind the Screens: Digital Transformation and Tax Policy
by Zahra Souguir & Naima Lassoued & Imen Khanchel & Eya Bejaoui - 1-21 Accrual vs. Real Earnings Management in Internationally Diversified Firms: The Role of Institutional Supervision
by Yan-Jie Yang & Yunsheng Hsu & Qian Long Kweh & Jawad Asif - 1-22 From Disruption to Integration: Cryptocurrency Prices, Financial Fluctuations, and Macroeconomy
by Zhengyang Chen - 1-22 Innovation over ESG Performance? The Trade-Offs of STEM Leadership in Top Sustainable Firms
by Iman Harymawan & Doddy Setiawan & Desi Adhariani & Atikah Azmi Ridha Paramayuda - 1-22 Financial Inclusion as a Pathway to Poverty Alleviation and Equality in Latin America: An Empirical Analysis
by Jeniffer Rubio & Micaela León - 1-22 Digital Transformation Capability, Organizational Strategic Intuition, and Digital Leadership: Empirical Evidence from High-Tech Firms’ Performance in the Yangtze River Delta
by Yu Zhang & Trairong Swatdikun & Pankaewta Lakkanawanit & Shi-Zheng Huang & Heng Chen - 1-23 What Is Green Fintech?
by Daniel Broby & Zhenjia Yang - 1-23 Biological Assets in Agricultural Accounting: A Systematic Review of the Application of IAS 41
by Priscila Campos-Llerena & Mauricio Arias-Pérez & Cecilia Toscano-Morales & Carlos Barreno-Córdova - 1-23 Non-Performing Loans and Their Impact on Investor Confidence: A Signaling Theory Perspective—Evidence from U.S. Banks
by Richard Arhinful & Bright Akwasi Gyamfi & Leviticus Mensah & Hayford Asare Obeng - 1-23 Exploring the Dynamic Link Between Crude Oil and Islamic Stock Returns: A BRIC Perspective During the GFC
by Tanvir Bhuiyan & Ariful Hoque - 1-23 Mobile Banking Customer Satisfaction and Loyalty: The Roles of Technology Readiness
by Hien Ho & Sahng-Min Han & Jinho Cha & Long Pham - 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