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Content
February 2026, Volume 19, Issue 2
- 1-19 Do Shiller Macro and Micro Narratives Characterize the S&P 500 Index Returns? New Insights
by Anastasios G. Malliaris & Mary Malliaris
- 1-19 Bridging Theoretical Assumptions and Empirical Evidence on Family Firms’ Tax Behavior: A Systematic Review
by Cledilson Viana & Sérgio Cruz & Ana Dinis
- 1-19 ESG Performance and Firm Value in Indonesia: Do Political Connections and External Assurance Matter?
by Raja Adri Satriawan Surya & Andreas & Edyanus Herman Halim & Arumega Zarefar
- 1-19 Comparing Higher-Order Co-Moment Functionals with Conditional Tail Risk Measures
by Abootaleb Shirvani & Mahshid Fahandezhsadi
- 1-19 Using Credit Scores to Capture Regional Banks’ Portfolio Credit Risk: The Case of East Texas, USA
by Juan Castro & James Nguyen & Esther Castro
- 1-19 Board Members’ Overseas Experience and Foreign Investors’ Holdings: Evidence from China’s A-Share Market
by Siyu Chen & Kangkang Fu & Yujie Song
- 1-20 Climate Performance and Firm Valuation: A Meta-Analysis of Tobin’s Q in the Post-IPCC AR6 Era
by Akanksha Akanksha & Thirupathi Manickam
- 1-20 The Impact of Insurtech on Insurance Inclusion: A Systematic Literature Review
by Farai Borden Mushonga & Syden Mishi
- 1-20 The Effect of Family Ownership on Overall, Firm-Level, and Market-Level Corporate Transparency
by Euikyu Choi & Jongmoo Jay Choi & Moo Sung Kim
- 1-20 To Reward or Not to Reward? Stock Market Reaction to Renewable-Energy Project Awards
by Ines Belgacem & Leila Louhichi
- 1-20 Where Is the World Heading? Quantile Time-Frequency Connectedness Among Oil, Conventional and ESG Stock Returns
by Naziha Kasraoui & Wael Hemrit
- 1-21 An Assessment of Economic and Geopolitical Risk Sensitivity in the Tourism Sector: Evidence from Firm-Level Performance and Stock Returns (2012–2025)
by Yeşim Helhel & Selçuk Helhel
- 1-21 Corporate Governance and Dividend Policy Under Concentrated Ownership: Evidence from Post-Reform Korea
by Okechukwu Enyeribe Njoku & Younghwan Lee & Justin Yongyeon Ji
- 1-21 Leveraging Digital Banking to Enhance Financial Inclusion in Small Island Developing States: A Study of Fiji
by Shasnil Avinesh Chand
- 1-22 Limits to Arbitrage and Speculative Bubbles in Emerging Stock Markets: Evidence from Gold-Backed Certificates
by Turgay Yavuzarslan & Bülent Çelebi & Selman Aslan
- 1-22 Board Gender Diversity and Innovation Strategies: Sectoral Effects on ESG Performance in Financial and Non-Financial Firms
by Omotayo Olaleye Feyisetan & Fadi Alkaraan
- 1-22 ESG and Performance of European Listed Financial Companies: An Empirical Analysis
by Giovanni Baldissarro & Gianpaolo Iazzolino & Ferdinando Ielapi
- 1-22 Islamic Bankers’ Niyyah Toward Green Sukuk for Attaining Sustainable Finance: Evidence from Bangladesh
by Mohammad Ali Ashraf & Mir Rafiul Islam Ratul & Md. Kaium Hossain
- 1-23 Analysis of the Financial Markets in the Bulgarian Agricultural Sector
by Lyubomir Lyubenov & Byulent Idirizov
- 1-23 From Social Ties to Social Responsibility: How Social Capital Shapes CSR Practices Around the World
by Imad Jabbouri & Omar Farooq & Maryem Naili & Ahmed Ankit
- 1-23 The Contribution of Sustainability and Governance Signals to Return on Equity Prediction: Evidence from Tree-Based Machine Learning, Bootstrapped Grouped CV and SHAP
by Hasan Talaş & Ela Naz Gök & Özen Akçakanat & Gürkan Gültekin & Mustafa Terzioğlu & Burçin Tutcu & Güler Ferhan Ünal Uyar
- 1-23 Do Carbon Exchanges Make a Difference to Carbon Disclosure and Performance? Evidence from Indonesia
by Ayu Oktaviani & Syahrial Shaddiq & Novika Rosari
- 1-23 Global Payment Fragmentation and Small Financial Centres: Evidence from Cyprus
by Petros Lois & Spyros Repousis
- 1-23 Audit Quality as a Mediator Between Internal Audit Firm Factors and Client’s Engagement Intention in Vietnam
by Phuong Thi Khanh Nguyen & Thanh Thi Le Nguyen & Ha Ngan Pham & Linh Dieu Nguyen
- 1-24 The Role of Legal and Regulatory Frameworks in Driving Digital Transformation for the Banking Sector in Qatar with Global Benchmarks
by Bothaina Alsobai & Dalal Aassouli
- 1-24 Debt Thresholds and Unemployment Nexus: A Study on Fiscal–Monetary Policy Interactions Across the EU Member States
by Sumaya Khan Auntu & Vaida Pilinkienė
- 1-24 The Effect of Environmental, Social, and Governance on Firm Value in Southeast Asia: The Moderating Role of Digitalization
by Bahrul Yaman & Deni Pandu Nugraha & Faizul Mubarok & Amanj Mohamed Ahmed & Maria Fekete-Farkas & Istvan Hagen & Zsolt Tégla
- 1-24 The Effects of Green Innovation on Stock Liquidity: Evidence from US Companies
by Xinze Qian & Haizhi Wang & Yiqiao Xu & Richard Zhang
- 1-24 Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports
by Nayera Eltamboly & Magdy Farag & Mohamed Gomaa & Maysa Abdallah
- 1-25 Reimagining Value-Added Tax Reform Through Digital Rebates and Advanced Simulation for Inclusive Fiscal Policy
by Vinodh K. Natarajan & Jayendira P. Sankar & Lamin Jarju
- 1-25 Insights into European Education Financing: Trends, Gaps, and Challenges Revealed Through Bibliometric Analysis
by Gabriela Badareu & Nicoleta Mihaela Doran & Leonica-Elena Gorie
- 1-26 Reconciling the Energy-Exposure and Sectoral-Risk Hypotheses: Spillover Effects of Oil Shocks to Clean and Dirty Chinese Stocks
by Eddie Y. M. Lam & Yiuman Tse & Joseph K. W. Fung
- 1-26 A Hybrid Framework for Multi-Stock Trading: Deep Q-Networks with Portfolio Optimization
by Soroush Shahsafi & Farnoosh Naderkhani
- 1-27 Stakeholder Engagement on Social Media and Firm Performance: Evidence from Multi-Platform Digital Interactions
by Berto Usman & Abdurrachman Bakrie & Ridwan Nurazi & Intan Zoraya & Somnuk Aujirapongpan
- 1-28 Internal Capital Markets and Macroprudential Policy Lessons from the 2007–2009 Crisis
by Nilufer Ozdemir
- 1-28 Measuring the Spillover Effects from the Stock Market Volatility in Selected Major Economies to the Stock Market Volatility in the United Kingdom
by Minko Markovski & Salman Almutawa & Jayendira P. Sankar
- 1-28 Refurbished Institutional Quality and Good Governance for Bank Stability: A Meta-Analysis of Emerging Economies
by Sheikh Mohammad Rabby & Mohammad Mizenur Rahaman & Golam Morshed Shahriar Tanim & Adiba Rahman Bushra Chowdhury
- 1-28 Assessing the European Central Bank’s Institutional Capacity and Readiness for the Introduction of the Digital Euro
by Ioannis Tsouris & Georgios L. Thanasas & Maria Rigou
- 1-29 Financial Capabilities and Financial Well-Being: The Mediating Role of Financial Resilience
by Arturo Garcìa-Santillàn
- 1-29 Retirement Plan Conflicts of Interest in Mutual Fund Management
by William Beggs
- 1-30 Digital Disruptive Innovation and Firm Performance Nexus: Role of Dynamic Managerial Competence, Innovative Work Practices and COVID-19
by Omar Al Farooque & Shoaib Raza & Ashfaq Ahmad Khan
- 1-30 A Panel Study on the Determinants of Profitability of Bulgarian Commercial Banks
by Petar Ilkov Peshev
- 1-31 From Pricing to Integration: A PRISMA-Guided Systematic Review of ESG Integration and Risk Modelling in European Banking
by Evanthia K. Zervoudi & Rafael Hadjimarcou & Apostolos G. Christopoulos
- 1-31 Diversity at the Top: How Ethnic Composition of Management Influences Corporate Performance in U.S. Companies
by Silvia-Andreea Peliu
- 1-31 Market Power and Multidimensional Efficiency in Banking: Diversification, Stability, and Digital–Governance Dynamics
by Ari Warokka & Jong Kyun Woo & Dewi Sartika & Aina Zatil Aqmar
- 1-32 Managerial Sentiment and Default Risk: Evidence from China
by Erxuan Ma & Shaun McDowell & Cagri Berk Onuk & Jianing Zhang
- 1-32 Growth, Fiscal Stance, and Governance: Unveiling Energy Poverty Volatility in the European Union
by Eftychia Zaroutieri & Athanasios Anastasiou
- 1-32 Financial Inclusion and Rural Economic Empowerment: Evidence from Self-Help Groups in Maharashtra, India
by Madan Survase & Bibhudutta Panda
- 1-32 Structured Framework for Dealing with Types of Financial Statement Fraud, Integrating Common Modalities, Variables, Strategies, and Patterns
by Ludivia Hernandez Aros & José Jimmy Sarmiento Morales & John Johver Moreno Hernández
- 1-34 Examining the Role of Accountant’s Knowledge of Forensic Accounting, Corporate Governance Policies and Fraud Awareness Training in Preventing Fraud: A Survey of Indian Corporates
by Rakhi P. Sangale & Dipak Santram Vakrani & Suresh B. Pathare & Jewel Kumar Roy
- 1-34 The Sovereign Wealth Fund Paradox: Evolution, Challenges, and Unresolved Issues
by David M. Kemme
- 1-34 Predictive Valuation of Non-Fungible Tokens (NFTs): Machine Learning Models in Decentralized Finance
by Athanasios Kranias
- 1-35 The Impact of AI and Innovation on MNEs’ Product Market and Financial Performance
by Shumi Akhtar & Farida Akhtar & Jiongcheng Lu
- 1-36 Performance, Fairness, and Explainability in AI-Based Credit Scoring: A Systematic Literature Review
by Rashed Bahlool & Nabil Hewahi & Wael Elmedany
- 1-37 Determining the Most Suitable Distribution and Estimation Method for Extremes in Financial Data with Different Volatility Levels
by Thusang J. Buthelezi & Sandile C. Shongwe
- 1-42 Analysing South Africa’s King IV Report on Achieving Sustainable Development Goals Through Enhanced Transparency and Sustainability Practices
by Munyaradzi Duve & Benjamin Marx
- 1-43 Property Tax, Local Sales Tax and Business Activity in Nevada: A Spatial Analysis
by Quan Sun & Minjie Huang & Mehmet Tosun & Hao Sun
- 1-69 Exploring Gender Diversity, Board Heterogeneity, and Corporate Risk Outcomes: Evidence from STOXX600 Firms
by Nicoleta Tiloiu
January 2026, Volume 19, Issue 2
January 2026, Volume 19, Issue 1
- 1-2 Financial Reporting and Auditing
by Hua Christine Xin
- 1-11 Modeling the Private-to-Public Transition: IPOs, Direct Listings and De-SPAC Mergers
by Vasilios Margaris & Georgios Angelidis
- 1-12 Emerging Use of AI and Its Relationship to Corporate Finance and Governance
by John De Leon & John E. Gamble & Katherine Taken Smith & Lawrence Murphy Smith
- 1-12 The GT-Score: A Robust Objective Function for Reducing Overfitting in Data-Driven Trading Strategies
by Alexander Pearson Sheppert
- 1-13 Investment in Internal Accounting Control Personnel and Corporate Bond Yield Spreads: Evidence from South Korea
by Hyunjung Choi
- 1-13 Is It a Case of Safe Haven? Analyzing Stablecoin Returns Considering Cryptocurrency Dynamics
by Vitor Fonseca Machado Beling Dias & Rodrigo Fernandes Malaquias
- 1-13 Stock Returns and Income Inequality
by Margaret Rutendo Magwedere & Godfrey Marozva
- 1-14 IMF Interventions and Financial Market Reactions: Evidence from Currency, Equity, and Interest Rate Markets in Emerging and Developed Economies
by Walther Fernando Díaz-Chapoñan & Constantinos Alexiou & Sofoklis Vogiazas
- 1-15 Pricing Reform Progress: Evidence from Sovereign Spreads and Consensus Forecasts
by Ken Miyajima
- 1-15 Assessing the Link Between the Misery Index and Dollarization: Regional Evidence from Türkiye
by Gökhan Özkul & İbrahim Yaşar Gök
- 1-16 Monetary Policy and Fiscal Conditions: Interest Rates, Nominal Growth Rates, Tax Revenues, and Government Expenditures
by Yutaka Harada & Makoto Suzuki
- 1-16 Optimization of Working Capital for Financial Sustainability in Manufacturing Companies: A Statistical Model
by Karla Estefanía Morales & Edison Roberto Valencia-Nuñez & Josselyn Paredes-León & Freddy Armijos-Arcos
- 1-17 Integer-Valued Time Series Model via Copula-Based Bivariate Skellam Distribution
by Mohammed Alqawba & Norou Diawara & Mame Mor Sene
- 1-17 The Impact of Artificial Intelligence on Accounting Information and Earnings Management: Bibliometric Analysis
by Dalenda Ben Ahmed
- 1-18 AI and Fintech Synergy: Strengthening Financial Stability in Islamic and Conventional Banks
by Fahad Abdulrahman Alahmad & Ghulam Ghouse & Muhammad Ishaq Bhatti
- 1-18 The Bidirectional Relationship Between Audit Fees and Corporate Reputation: Panel Evidence from South African Listed Firms
by Omobolade Stephen Ogundele & Lethiwe Nzama-Sithole
- 1-18 Readiness and Perceptions of IPSAS 46 “Measurement” Implementation in Public Sector Entities: Evidence from Georgia
by Levan Sabauri & Mariam Vardiashvili & Marina Maisuradze
- 1-18 Beyond Financial Market Dualism: An Empirical Analysis of Variations in Use of Financial Services in South Africa
by Mongi Tshaka & Munacinga Simatele & James Copestake
- 1-18 When Tracking Error Misleads: Risk Exposure Differences Between ETFs and Their Indices
by Naif Alfnaisan & Fatima Jebari & Mohammad Kabir Hassan
- 1-18 ESG Performance and Corporate Value in an Emerging Market: The Moderating Role of Board Structures in Sustainability
by Nongnit Chancharat & Witchulada Vetchagool & Surachai Chancharat
- 1-19 Informed Trading Through the COVID-19 Pandemic: Evidence from the Bitcoin Market
by Timotheos Mavropoulos & Oguz Ersan & Ender Demir
- 1-19 Corporate Reputation and Internal Control Quality: Evidence from Fortune 1000 Companies
by Haomiao (Holly) He & Fei Kang & Lijuan Zhao
- 1-20 Together Forever but Better Apart: A Revisit of the Inflation–Growth Nexus with Moderators
by Adeola Oluwakemi Adejayan & Mishelle Doorasamy
- 1-20 Impact of Fiscal Policies on Unemployment in Economic Shock Conditions: Panel Data Analysis
by Sumaya Khan Auntu & Vaida Pilinkienė
- 1-20 The Effects of Fintech Adoption on CEO Compensation: Evidence from JSE-Listed Banks
by Rudo Rachel Marozva & Frans Maloa
- 1-20 Optimal Investment and Consumption Problem with Stochastic Environments and Delay
by Stanley Jere & Danny Mukonda & Edwin Moyo & Samuel Asante Gyamerah
- 1-20 Fintech Firms’ Valuations: A Cross-Market Analysis in Asia
by Neha Parashar & Rahul Sharma & Pranav Saraswat & Apoorva Joshi & Sumit Banerjee
- 1-20 Option-Implied Zero-Coupon Yields: Unifying Bond and Equity Markets
by Ting-Jung Lee & W. Brent Lindquist & Svetlozar T. Rachev & Abootaleb Shirvani
- 1-21 Exploring the Role of Brand Capital Investment in the Realization of Firm-Level ESG Benefits and Consequences on Firm Performance: An Empirical Study
by Stacey Sharpe & Nicole Hanson & Maryam Tofighi
- 1-21 Does Earning Management Matter for the Tax Avoidance and Investment Efficiency Nexus? Evidence from an Emerging Market
by Ingi Hassan Sharaf & Racha El-Moslemany & Tamer Elswah & Abdullah Almutairi & Samir Ibrahim Abdelazim
- 1-21 Sector Rotation Strategies in the TSX 60: A Comprehensive Analysis of Risk-Adjusted Returns, Machine Learning Applications, and Out-of-Sample Validation (2000–2025)
by Gourav Salotra & Eugene Pinsky
- 1-22 The Role of Artificial Intelligence in Enhancing ESG Disclosure Quality in Accounting
by Jiacheng Liu & Ye Yuan & Zhelun Zhu
- 1-22 A Cointegrated Ising Spin Model for Asynchronously Traded Futures Contracts: Spread Trading with Crude Oil Futures
by Kostas Giannopoulos
- 1-22 Morbidity-Based Pension Benefit Evaluation and Payment Option Comparison
by Dekun Zhai & Yvette Feng & Gao Niu & James Bishop & John T. Quinn
- 1-23 The Impact of Economic Factors on Medium-Term Budget Revenue Forecasts: Insights from an Ex Post Analysis of Advanced Economies
by Berat Kara & Fatih Sarıoğlu
- 1-23 ESG Performance and Corporate Corruption Risk Management: The Moderating Role of Risk Management Committees in GCC Firms
by Krayyem Al-Hajaya
- 1-23 Determinants of Cryptocurrency Investment Decision: Integrating Behavioural and Technology Perspectives
by Bambang Leo Handoko & Arta Moro Sundjaja & Evelyn Hendriana
- 1-23 Harnessing Blockchain for Transparent and Sustainable Accounting in Creative MSMEs amid Digital Disruption: Evidence from Indonesia
by I Made Dwi Hita Darmawan & Ni Putu Noviyanti Kusuma & Nir Kshetri & Ketut Tri Budi Artani & Wina Pertiwi Putri Wardani
- 1-24 Credit Risk–Bank Value Relationship: Examining M&A’s Moderating Effect
by Ra’fat Jallad & Ahmad Tina
- 1-24 The Role of Sustainability Assurance in Enhancing Carbon Disclosure Transparency: Evidence from the ASEAN-5 Emerging Economies
by Novrys Suhardianto & Abu Hanifa Md. Noman & Senny Harindahyani & Ardianto Ardianto & Zayyan Ahmad Nuryaddin
- 1-24 Unequal Grounds and Unstable Markets: Income Inequality and Stock Price Crash Risk
by Alireza Askarzadeh & Mostafa Kanaanitorshizi & Fatemeh Askarzadeh & Fatemeh Ebrahimi
- 1-24 Financial Performance Outcomes of AI-Adoption in Oil and Gas: The Mediating Role of Operational Efficiency
by Eldar Mardanov & Inese Mavlutova & Biruta Sloka
- 1-24 Investment Inefficiency and Geopolitical Risks: Evidence from Vietnam
by Thinh Tien Bui & Huong Thi Mai Le & Nuong Thi My Le
- 1-24 Strategic Risks and Financial Digitalization: Analyzing the Challenges and Opportunities for Fintech Firms and Neobanks
by Camila Betancourt & Viviana Aranda & Camilo García & Eduart Villanueva
- 1-24 Regulations and the “Too-Big-to-Fail” Problem: Evidence from the Dodd–Frank Act
by Jenny Gu & Yingying Shao & Pu Liu
- 1-25 Volatility Transmissions and Hedging Between Petroleum and Equity Market Sectors: Insights from Petroleum Exporters and Importers
by Miramir Bagirov & Cesario Mateus
- 1-25 Determinants of Goodwill Impairment Recognition and Measurement: New Evidence from Moroccan Listed Firms
by Mounia Hamidi & Sara Khotbi & Youssef Bouazizi
- 1-25 Bond vs. Equity Mutual Fund Performance Using False Discovery Rate (FDR)
by Lifa Huang & Wayne Y. Lee & Craig G. Rennie
- 1-26 Tokenisation Opportunities in Voluntary Carbon Markets: A Sectoral Diagnostic
by Massimo Preziuso
- 1-26 A Hybrid HAR-LSTM-GARCH Model for Forecasting Volatility in Energy Markets
by Wiem Ben Romdhane & Heni Boubaker
- 1-27 Enforcing Good Deeds: Investment Efficiency of Indian Firms Going Through CSR Law
by Swati Kumaria Puri & Jiali Fang & Udomsak Wongchoti & Wei Hao
- 1-27 Digital Asset Analytics for DeFi Protocol Valuation: An Explainable Optuna-Tuned Super Learner Ensemble Framework
by Gihan M. Ali
- 1-27 Socio-Cultural and Behavioral Determinants of FinTech Adoption and Credit Access Among Ecuadorian SMEs
by Reyner Pérez-Campdesuñer & Alexander Sánchez-Rodríguez & Rodobaldo Martínez-Vivar & Roberto Xavier Manciati-Alarcón & Margarita De Miguel-Guzmán & Gelmar García-Vidal
- 1-27 Performance and Risk Analytics of Asian Exchange-Traded Funds
by Bhathiya Divelgama & Nancy Asare Nyarko & Naa Sackley Dromo Aryee & Abootaleb Shirvani & Svetlozar T. Rachev
- 1-28 Making Federal Reserve Monetary Policy Transparent and Accountable
by Robert L. Hetzel
- 1-28 How Overlapping Returns Inflate Measured Time Series Momentum
by Keunbae Ahn & Gerhard Hambusch & KiHoon Jimmy Hong
- 1-28 Regulation and Risk in Decentralised Finance: An Event Study of DeFi Tokens
by Hai Yen Hoang
- 1-28 Aligning Inclusive Finance with the European Union’s Digital–Green Twin Transition
by Massimo Preziuso
- 1-28 Credit Risk Index as a Support Tool for the Financial Inclusion of Smallholder Coffee Producers
by María-Cristina Ordoñez & Ivan Dario López & Juan Fernando Casanova Olaya & Javier Mauricio Fernández
- 1-28 Breaking Free from Managerial Myopia: Government and Corporate Governance as Catalysts for Firm Innovation
by Junchang Pan & Hamish Anderson & Junshi Chen & Jing Chi
- 1-30 Fraud Risk and Audit Opinions Across Countries: Complementing Accounting-Based Fraud Risk with Machine Learning Methods
by Prawat Benyasrisawat & Nadharatch Ounlert
- 1-30 Financial Risk Management and Resilience of Small Enterprises Amid the Wartime Crisis
by Valeriia Shcherbak & Oleksandr Dorokhov & Liudmyla Dorokhova & Kseniia Vzhytynska & Valentyna Yatsenko & Oleksii Yermolenko
- 1-30 Frugal Entrepreneurial Ecosystems and Alternative Finance in Emerging Economies: Pathways to Resilience and Performance and the Role of Incubators and Innovation Hubs
by Badr Machkour & Ahmed Abriane
- 1-31 Mapping the Relationship Between Financial Inclusion and Undergraduate Students: A Scoping Review
by Alicia Flores-Vasconcelos & Igor Antonio Rivera-Gonzalez & Denise Díaz de León & María del Rosario Pérez-Salazar & Alejandro Zacarías & José Michael Cruz
- 1-31 An Empirical Framework for Evaluating and Selecting Cryptocurrency Funds Using DEMATEL-ANP-VIKOR
by Mostafa Shabani & Sina Tavakoli & Hossein Ghanbari & Ronald Ravinesh Kumar & Peter Josef Stauvermann
- 1-32 Lexicometric and Sentiment-Based Insights into Risk Allocation: A Qualitative Study of Moroccan Public–Private–Partnership Projects
by Mohammed Amine Benarbi & Issam Benhayoun
- 1-32 Artificial Intelligence’s Role in Predicting Corporate Financial Performance: Evidence from the MENA Region
by Mayar A. Omar & Ismail I. Gomaa & Sara H. Sabry & Hosam Moubarak
- 1-33 Whistleblowing in Emerging Financial Systems: Model Development and Mixed-Methods Evidence from Banks in Qatar
by Najla Al-Thani & Steven Wright
- 1-34 Spatial Stress Testing and Climate Value-at-Risk: A Quantitative Framework for ICAAP and Pillar 2
by Francesco Rania
- 1-34 Climate Finance with Limited Commitment and Renegotiation: A Dynamic Contract Approach
by Byeong-Hak Choe
- 1-35 Predicting Financial Contagion: A Deep Learning-Enhanced Actuarial Model for Systemic Risk Assessment
by Khalid Jeaab & Youness Saoudi & Smaaine Ouaharahe & Moulay El Mehdi Falloul
- 1-38 ESG Risk Spillover Between Peers
by Lucas Walker & Shumi Akhtar
- 1-39 Towards Generative Interest-Rate Modeling: Neural Perturbations Within the Libor Market Model
by Anna Knezevic
- 1-43 Transforming Digital Accounting: Big Data, IoT, and Industry 4.0 Technologies—A Comprehensive Survey
by Georgios Thanasas & Georgios Kampiotis & Constantinos Halkiopoulos
December 2025, Volume 19, Issue 1
December 2025, Volume 18, Issue 12
- 1-14 Application of Adaptive Neuro-Fuzzy Inference System for EPS Prediction in the European Banking Sector
by Tamás Földi & Gergő Thalmeiner & Zoltán Zéman
- 1-14 Non-Linear Dynamics of ESG Integration and Credit Default Swap on Bank Profitability: Evidence from the Bank in Turkiye
by Muhammed Veysel Kaya & Şeyda Yıldız Ertuğrul
- 1-14 Assessing Digital Transformation Strategies in Retail Banks: A Global Perspective
by Bothaina Alsobai & Dalal Aassouli
- 1-14 Stock Market Returns and Crude Oil Price Volatility: A Comparative Study Between Oil-Exporting and Oil-Importing Countries
by Salman Almutawa & Hussein Hassan & Jayendira P. Sankar
- 1-15 Investigating the Dynamic Connection Between Gold and Stock Markets During Crises
by Konstantina Pendaraki & Magdalini Charda
- 1-15 External Financing and Stock Returns: Korean Evidence
by Su Jeong Lee & Jinsung Hwang
- 1-15 Tracking the Unseen: AI-Driven Dashboards for Real-Time Detection of Calendar Anomalies in Cryptocurrency Markets
by Dima Alberg & Elroi Hadad
- 1-15 Perceived Severity, Anxiety, and Protection Motivation in Shaping Protection Insurance Product Purchase Intentions: Evidence from the COVID-19 Public Health Crises
by Su-Hui Kuo & Hung-Ming Lin & Hsin-Ching Chiang
- 1-16 Investigating the Relationship Between ESG Disclosure Performance and Audit Fees in the Presence of Institutional Ownership: Evidence from Malaysian Listed Firms
by Yenyen Yip
- 1-17 Predicting the Risk of Death for Cryptocurrencies Using Deep Learning
by Doğa Elif Konuk & Halil Altay Güvenir
- 1-17 Unmasking Short-Term Wealth Effects of M&A Deals in India: A Multi-Model Analysis
by Debi Prasad Satapathy & Tarun Kumar Soni & Ashok Kumar Mishra
- 1-18 Insurance, Environment, and Growth: A Panel Study Across European Countries
by Nemanja Lojanica & Vladimir Stancic & Sergej Gricar
- 1-19 Determinants and Transmission Channels of Financial Cycle Synchronization in EU Member States
by Matei-Nicolae Kubinschi & Robert-Adrian Grecu & Nicoleta Sîrbu
- 1-20 The Determinants of Limited Household Participation in Risky Financial Markets: Evidence from China Using Explainable Machine Learning
by Yingtan Mu & Boyang Fu & Qiuming Hu
- 1-20 Can Corporate Governance Structures Reduce Fraudulent Financial Reporting in the Banking Sector? Insights from the Fraud Hexagon Framework
by Imang Dapit Pamungkas & Melati Oktafiyani & Prasada Agra Swatyayana & Rahma Kurniawati & Annisa Amelia Putri & Mohamed Abdulwahb Ali Alfared
- 1-20 Modeling Volatility of the Bahraini Stock Index: An Empirical Analysis
by Zeina Al-Ahmad & Zahid Muhammad & Nazneen Khan
- 1-21 ESG Signals, Investor Psychology and Corporate Financial Policy: A Bibliometric Study
by Ngoc Phu Tran & Ariful Hoque & Thi Le
- 1-21 The Evolution of Corporate Shadow Banking Behavior Under Climate Risk: Insights from Resilience and Capital Structure
by Sushan Lan & Onaikhan Zhadigerova & Zhanna Yermekova & Nazgul Syrlybayeva & Yerbol Sigayev
- 1-21 Perspectives on Audit Opinions and Key Audit Matters in the Global Airline Industry and the COVID-19 Pandemic
by Umutcan Dansık & Can Öztürk
- 1-21 Specific Features of the Application of IFRS 17—Valuation of Insurance Contracts and Profit and Loss Management
by Radostin Vazov & Zhelyo Hristozov
- 1-21 AI-Driven Business Model Innovation and TRIAD-AI in South Asian SMEs: Comparative Insights and Implications
by Md Mizanur Rahman
- 1-21 The Relationship Between Earnings Management and Inventory Management in Emerging Markets: The Case of Moroccan Companies Listed on the Casablanca Stock Exchange
by Mounir Bellari & Manal Benatiya Andaloussi & Hanane El Amraoui & Zineb Rahim
- 1-21 Encouraging SMEs’ Green Innovation Through Stakeholder Pressure: The Moderating and Mediating Role of Environmental Commitment and Ethics
by Umme Kulsum & Anamul Haque & Rubayet Hasan & Fakhrul Hasan
- 1-21 No Guarantee, Still Gains? Rethinking the Relation Between Loans Without Personal Guarantees and Bank Profitability
by Yuto Yoshinaga & Kanjiro Onishi
- 1-23 Influence of FinTech Paylater, Financial Well Being, Behavioral Finance, and Digital Financial Literacy on MSME Sustainability in South Sumatera
by Endah Dewi Purnamasari & Leriza Desitama Anggraini & Faradillah
- 1-23 Assessing the Effectiveness of Some Defensive Assets in Global Stock Portfolios: Evidence from Daily Data (2021–2024)
by Marco Tronzano
- 1-23 Resilience, Valuation, and Governance Interactions in Shaping Financial Accounting Manipulation: Evidence from Asia
by Janet Claresta Wibowo & Moch. Doddy Ariefianto & Lizvin Laurence & Gatot Soepriyanto
- 1-24 Environmental Auditing, Public Finance, and Risk: Evidence from Moldova and Bulgaria
by Luminita Diaconu & Biser Krastev & Elena Georgieva & Radosveta Krasteva-Hristova
- 1-24 False Stability? How Greenwashing Shapes Firm Risk in the Short and Long Run
by Rahma Mirza & Tanvir Bhuiyan & Ariful Hoque
- 1-24 From Fintech to Financial Stability: The Role of ESG, Basel III Liquidity Ratios, and Default Risk in European Banking
by Minh Nhat Linh Nguyen & Phuong Thao Do
- 1-25 Policy Framework to Improve MSME Competitiveness and Financial Performance with Indonesia’s Asta Cita Vision Goals
by Lenny Leorina Evinita & Jaqueline Elisabeth Margaretha Tangkau & Pricilia Joice Pesak & Suham Cahyono
- 1-26 Regulation, Disclosure, and the Displacement of Internal Governance in Saudi Banks
by Ali Al-Sari
- 1-26 Deep Learning for the Greenium: Evidence from Green Bonds, Risk Disclosures, and Market Sentiment
by Meryem Raissi & Abdelhadi Darkaoui & Souhail Admi & Hind Bouzid
- 1-27 Green Bond Pricing: A Comprehensive Review of the Empirical Literature
by Lewis Liu & Yanqi Hu
- 1-27 Bridging Regulation and Innovation: A Systematic Review of Cryptocurrency Taxation and Fiscal Policy (2020–2025)
by Rosario Violeta Grijalva-Salazar & Jose Antonio Caicedo-Mendoza & Arturo Jaime Zúñiga-Castillo & Erikson Olivas-Valencia & Víctor Hugo Fernández-Bedoya
- 1-27 Mapping the Impact of Business Model Innovation on Firm Productivity: A Bibliometric Analysis and Global Perspective
by Kafa Al Nawaiseh
- 1-29 Portfolio Diversification with Non-Conventional Assets: A Comparative Analysis of Bitcoin, FinTech, and Green Bonds Across Global Markets
by Vaibhav Aggarwal & Sudhi Sharma & Parul Bhatia & Indira Bhardwaj & Reepu Na & Shashank Sharma
- 1-29 The Impact of Corporate Biodiversity Information Disclosure on Green Investment Confidence and Willingness of Retail Investors in China: The Moderating Roles of Risk Aversion and Climate Risk Awareness
by Zhibin Tao
- 1-30 Does ESG Index Recognition Improve Firm Performance? Evidence from Thailand’s ESG100 Using Staggered Difference-in-Differences
by Nuthawut Sabsombat & Wiparat Suralai & Phichayada Donsomjitr
- 1-30 Does Alignment with the IIRF Influence Capital Markets? Evidence from South Africa and the UK
by Mbalenhle Khatlisi & Tafirei Mashamba
- 1-30 Financial Literacy in Contexts of Vulnerability: Determinants Among Women Horticulturists in Guinea-Bissau
by Ani Caroline Grigion Potrich & Ana Luiza Paraboni & Teju Ducanda & Karen Susele Gimenes Machado & Gabriel Leite Barcelos Moreira & Amanda de Arcega Innocente & Natália Machado
- 1-33 Regime-Switching Affine Term Structure Models with Jumps: Evidence from South African Bond Yields
by Malefane Molibeli & Gary van Vuuren
- 1-33 Stock Return Prediction on the LQ45 Market Index in the Indonesia Stock Exchange Using a Machine Learning Algorithm Based on Technical Indicators
by Indra & Sudradjat Supian & Sukono & Riaman & Moch Panji Agung Saputra & Astrid Sulistya Azahra & Dede Irman Pirdaus
- 1-36 Volatility Modelling of the JSE Top40 Index: Assessing the GAS Framework Against GARCH and Hybrid GARCH–XGBoost
by Israel Maingo & Thakhani Ravele & Caston Sigauke
- 1-38 Deep Learning and Transformer Architectures for Volatility Forecasting: Evidence from U.S. Equity Indices
by Gergana Taneva-Angelova & Dimitar Granchev