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Content

September 2025, Volume 18, Issue 9

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
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

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