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Content
December 2025, Volume 18, Issue 12
- 1-44 Balancing Fairness and Accuracy in Machine Learning-Based Probability of Default Modeling via Threshold Optimization
by Essodjolo Kpatcha - 1-47 From Compliance to Strategic Partnerships: The Role of Internal Audit in Enterprise Risk Management and Opportunities for Future Research
by Porschia Nkansa & Dereck Barr-Pulliam & Kimberly Walker
November 2025, Volume 18, Issue 12
- 1-14 RETRACTED: Impact of Environmental, Social, and Governance Parameters on Financial Performance of Firms: A Cross-Country Analysis
by Souvik Banerjee & Amarnath Mitra & Shalini Aggarwal - 1-16 Bayesian Estimation of Extreme Quantiles and the Distribution of Exceedances for Measuring Tail Risk
by Douglas E. Johnston - 1-17 How Do Stock Returns Respond to a Currency Devaluation Announcement?
by Wael Ahmed Elgharib & Mahmoud Elmarzouky & Doaa Shohaieb - 1-19 Unpacking Alpha in Innovation-Driven ETFs: A Comparative Study of Artificial Intelligence and Blockchain Funds
by Davinder K. Malhotra - 1-20 Substantive or Symbolic? The Ethical Influence of Female Directors on Green Innovation Disclosure in Politically Connected Firms
by Deasy Ariyanti Rahayuningsih & Astrid Rudyanto & Surahman Pujianto & Paulina Sutrisno - 1-21 A Two-Stage Machine Learning Approach to Bankruptcy Prediction: Integrating Full-Feature Modeling and Optimized Feature Selection
by Masanobu Matsumaru & Hideki Katagiri - 1-21 Does Litigation Risk Affect Meeting-or-Beating Earnings Expectations? Evidence from Quasi-Natural Experiment
by Junwoo Kim & Jason Shin - 1-22 Predictors of Digital Fraud: Evidence from Thailand
by Tanpat Kraiwanit & Pongsakorn Limna & Rattaphong Sonsuphap & Veraphong Chutipat - 1-23 Persisting Stickiness in Backwardation Among Major Agricultural Commodities
by Peter Cincinelli & Ameeta Jaiswal-Dale & Giovanna Zanotti - 1-23 Financial Literacy, Financial Resilience and Participation in Securities Markets: Evidence from Portugal
by Margarida Abreu & Victor Mendes & Mário Coutinho dos Santos - 1-24 Balancing Carbon and Profitability in Aviation: A Risk and Policy Perspective
by Namryoung Lee & Jiyong Lee - 1-24 ChatGPT as a Financial Advisor: A Re-Examination
by Minh Tam Tammy Schlosky & Sterling Raskie - 1-24 Construction of an Optimal Portfolio of Gold, Bonds, Stocks and Bitcoin: An Indonesian Case Study
by Vera Mita Nia & Hermanto Siregar & Roy Sembel & Nimmi Zulbainarni - 1-24 The Determinants of Green Bond Issuance in Indonesia: An Analysis of Sustainable Financial Instruments
by Endri Endri & Irwan Mangara Harahap & Anton Hindardjo - 1-24 The Feldstein–Horioka Puzzle, a Global Glut of Savings, and Omitted Variable Bias: 1970–2023
by Jonathan E. Leightner & Anjali Sinha - 1-25 Capital Structure in French Family Firms After COVID-19: A Pecking Order Reassessment
by Faten Chibani & Jamel Eddine Henchiri - 1-26 News vs. Social Media: Sentiment Impact on Stock Performance of Big Tech Companies
by Hyunsun Kim-Hahm & Ahmed S. Abou-Zaid & Abidalrahman Mohd - 1-27 PCA-Based Investor Attention Index and Its Impact on the KSE-100 Excess Returns
by Eleftherios Thalassinos & Samina Parveen & Riffat Mughal & Hassan Zada & Shakeel Ahmed - 1-30 The Impact of AI-Integrated ESG Reporting on Firm Valuation in Emerging Markets: A Multimodal Analytical Approach
by Michael Akinola Aruwaji & Matthys J. Swanepoel - 1-31 Board Tenure and Specific Skills as Determinants of ESG Reporting: Evidence from ASEAN Listed Companies
by Bella & Arie Pratama
November 2025, Volume 18, Issue 11
- 1-7 Reframing Financial Literacy for the Twenty-First Century: Foundations, Digital Transformations, and Pathways to Sustainable Empowerment
by Fernando Oliveira Tavares & Luis Almeida - 1-10 Herding Insider Traders: The Case of Opportunistic Insiders
by Konstantinos Kostaris - 1-11 Do Types of Income Statement Items and Direction of Restatements Affect Lending Decisions?
by Arnold Schneider - 1-12 Technological Heterogeneity in a Monetary Search Model and U.S. Money Demand
by Yuchen Su - 1-12 The Impact of Non-Performing Loans on Credit Growth of Commercial Banks in Cambodia
by Bunthe Hor & Siphat Lim - 1-12 SME, Crisis and Geopolitical Risk: Lessons from COVID-19 and War
by Tonmoy Choudhury & Amer Al Fadli & Nataly Butros & Abubaker Fadul - 1-13 Persistence in Stock Returns: Robotics and AI ETFs Versus Other Assets
by Fekria Belhouichet & Guglielmo Maria Caporale & Luis Alberiko Gil-Alana - 1-14 Entrepreneurial Literacy and Financial Behavior Among Indonesian Mompreneurs: Insights from a Knowledge-Based Innovation Perspective
by Fajriani Azis & Thamrin Tahir & Masnawaty S & Muhammad Azis & Muhammad Hasan - 1-15 Corporate Bitcoin Holdings: A Cross-Sectional Analysis of Sectoral Risk, Regulatory Influence, and Decentralized Governance
by Amirreza Kazemikhasragh - 1-15 Adoption of Digital Technology and Financial Knowledge: Strategies for Achieving Sustainable Performance of MSMEs
by Peni Nugraheni & Emile Satia Darma & Rifqi Muhammad - 1-16 The Overnight Jump: Disentangling Microstructural and Informational Volatility in TOCOM Rubber Futures
by Chu Chu & Salang Musikasuwan & Rattikan Saelim - 1-16 Impact of Weighted Average Cost of Capital and Profitability on Economic Value Added of Firms in the Industrial Sector
by Alex Jeferson Huaman-Roque & Pedro Cuyate-Reque & Jimmy Cueva-Ruesta & Franklin Cordova-Buiza - 1-16 Trading Volume Dynamics and Macroeconomic Influences in Thailand’s Equity Derivatives Market: A VAR Approach
by Woradee Jongadsayakul - 1-17 Between Stability and Exposure: The Dual Effects of Income Diversification on Bank Risk
by Aysa Siddika & Abdullah Sarwar & Mohammad Ali Tareq & Pallabi Siddiqua - 1-17 Sustainable Finance and Tax Issues: How Could Advanced ESG Analysis Deter Tax Avoidance?
by Grégory Schneider-Maunoury & Jordan Bouchacourt - 1-17 Normalizing Pandemic Data for Credit Scoring
by Joseph L. Breeden - 1-19 Which Islamic Index to Invest?
by Burak Doğan & Umut Ugurlu - 1-20 Impact of Sustainability Reporting on Financial Performance: A Multigroup Analysis of Jordanian Firms in High-Pollution and Low-Pollution Industries
by Almothanna Abu-Allan - 1-21 Sustainable Environmental Governance and Corporate Environmental Performance: Empirical Evidence from Saudi Companies
by Jihene C. Soussi & Khaled S. Aljaaidi & Neef F. Alwadani - 1-21 Do Global Uncertainty Factors Matter More to Cryptocurrency?
by Minxing Wang & Rishabh Verma & Jinghua Wang & Geoffrey Ngene & Cheickna Sylla - 1-21 Optimizing the Collection Process in Credit Risk Management: A Comparison of Machine Learning Techniques for Predicting Payment Probability at Different Stages of Arrears
by Andrés Carrera & Marco E. Benalcázar - 1-21 The Co-Movement of JSE Size-Based Indices: Evidence from a Time–Frequency Domain
by Fabian Moodley - 1-21 The Moderating Role of Board Characteristics in the Relationship Between CSR and Bank Stability: Evidence from MENA Banks
by Khalil Alnabulsi & Mohamed Ali Khemiri - 1-22 Credit Segmentation and Household Vulnerability in Thailand: Formal Versus Informal Debt Risks
by Sanha Hemvanich & Kanokwan Chancharoenchai & Nattanicha Chairassamee - 1-22 Diffusion-Based Parameters for Stock Clustering: Sector Separation and Out-of-Sample Evidence
by Piyarat Promsuwan & Paisit Khanarsa & Kittisak Chumpong - 1-23 Tax Policy and SME Compliance in South Africa: Insight from Tax Practitioners
by Lungisani Lucky Buthelezi & Masibulele Phesa - 1-23 Cryptocurrencies and Central Bank Digital Currencies in Global Perspective
by Yongsheng Guo & Ezaddin Yousef & Mirza Muhammad Naseer - 1-23 Rise of Sustainable Corporate Governance in Emerging Economies: Perspective of Government Auditor Capacity and Legislation
by Benjamin Kwakutsey Azinogo & Lourens Erasmus - 1-24 R&D Investment, Skill-Based Wage Gap, and Firm Innovation Performance: Evidence from Chinese Listed Companies
by He Tong & Saizal Pinjaman & Debbra Toria Nipo - 1-24 The Impact of Cash Holding Decisions on Firm Performance in the IT Industry
by Jaeseong Lim & Bong Keun Jeong - 1-24 Business Confidence Index (BCI) and Share Return Volatility Nexus: Sectorial Empirical Evidence
by Zakhiyya Yousuf & Godfrey Marozva - 1-24 Exploring the Impact of Country Risk on Banking Sector Stability: Evidence from the MENA Region
by Mohamed Abbas & Tamer Shahwan - 1-24 Labour Productivity in European Non-Financial Corporations: The Roles of Country, Sector, and Size
by Fábio Albuquerque & Joaquim Ferrão & Paula Gomes dos Santos - 1-24 Government Policies for Promoting Financial and Fiscal Literacy: Evidence from a Questionnaire-Based Study
by Héber Gonçalves & Luís Pacheco & Fernando Oliveira Tavares - 1-24 The Rise of the Chaebol: A Bibliometric Analysis of Business Groups in South Korea
by Artur F. Tomeczek - 1-25 Modular Architectures for Interpretable Credit Scoring for Heterogeneous Borrower Data
by Ayaz A. Sunagatullin & Mohammad Reza Bahrami - 1-25 Causality Between the Tax Burden of Direct Taxes and Economic Growth in European Union Countries with Proportional Taxation
by Angel Angelov & Velichka Nikolova - 1-25 Dynamic Asset Allocation for Pension Funds: A Stochastic Control Approach Using the Heston Model
by Desmond Marozva & Ştefan Cristian Gherghina - 1-26 Unveiling Energy Finance Market: A Bibliometric and Content Analysis
by Saroj Shantanu Prasad & Ashutosh Verma & Priti Bakhshi - 1-28 Systematic Review of Emerging Trends and Developments in Sustainability Accounting
by Rana Mustafa Airout - 1-28 The Missing Link in Bank Behavior: Deposit Interest Rate Setting Under a Dual-Benchmark Framework—A Literature Review
by Shandra Widiyanti & Hermanto Siregar & Anny Ratnawati & Suwandi Suwandi - 1-30 Beyond the Hype: What Drives the Profitability of S&P 500 Technology Firms?
by Georgiana Danilov - 1-31 Ranking Investment Opportunities Across Risk-Aversion Levels: Application to Islamic and Conventional Indices
by Guillaume Leduc & Shyam Sanjeewa Nishantha Perera - 1-31 Capital Structure and Firm Performance: Evidence from FTSE All-Share Firms During COVID-19
by Saruchi Jaiswal & Mahmoud Elmarzouky - 1-33 Systematic Review of Financial Distress Prediction Models for Municipalities: Key Evaluation Criteria and a Framework for Model Selection
by Nkosinathi Emmanuel Radebe & Bomi Cyril Nomlala & Frank Ranganai Matenda - 1-49 Split-Screen Approach to Financial Modeling in Sustainable Fleet Management
by Carlo Alberto Magni & Giomaria Columbu & Davide Baschieri & Manuel Iori
October 2025, Volume 18, Issue 11
- 1-11 GENIUS at Work in the US Financial System
by Jimmie H. Lenz & Reid Tymcio - 1-14 From Penalties to Protection: The Continuous Time Sustainable Efficiency Frontier
by Lukas Müller - 1-15 Determinant Factor of Individual Taxpayer Compliance in Indonesia: Integrates of TPB Theory and Social Identity Theory
by Nurhayati & Azhar Maksum & Narumondang B. Siregar & Fahmi Natigor Nasution - 1-16 The Importance of Technological Progression in Impoverished Countries
by Mohammed T. Hussein & Munir Quddus & Lawrence J. Trautman - 1-17 CEO Characteristics and Risk-Taking Behavior: Statistical Evidence from Saudi Arabia
by Mahfod Aldoseri - 1-18 Exploring the Link Between Financial Health Indicators: Insights from Perception, Lived Experiences and Financial Resilience: A Study on Employees of a Sugar Mill Company
by Esmeralda Tejada-Peña & Arturo García-Santillán & Belem Alejandra Contreras-Rodríguez - 1-19 Financial Literacy as a Catalyst for Women’s Economic Empowerment in the MENA Region: Evidence from a Structural Equation Model
by Jeanne Laure Mawad & Nourhan El-Bayaa & Madonna Salameh-Ayanian - 1-20 The Role of Artificial Intelligence in Improving the Efficiency and Accuracy of Local Government Financial Reporting: A Systematic Literature Review
by Darmawati Darmawati & Noor Ismawati Jaafar & Rahmawati HS & Haniek Khoirunnissa Baja & Asharin Juwita Purisamya & Audrey Michelle Wenny Yolanda & Baso Amir & Muhammad Reza Pahlevi Juanda - 1-20 Balancing Shariah Authenticity and Market Stability: A Scenario-Based Framework for Implementing AAOIFI Shariah Standard No. 62 in the Global Sukuk Market
by Tasawar Nawaz - 1-20 The Influence of Managerial Risk-Taking and Corporate Leadership on Firm Sustainability
by Steve Swidler - 1-21 Assessing Fiscal Risk: Hidden Structures of Illicit Tobacco Trade Across the European Union
by Evgenia Anastasiou & George Theodossiou & Andreas Koutoupis & Stella Manika & Konstantinos Karalidis - 1-22 Using Data Analytics in Financial Statement Fraud Detection and Prevention: A Systematic Review of Methods, Challenges, and Future Directions
by Michail Gkegkas & Dimitrios Kydros & Michail Pazarskis - 1-23 Economic Policy Uncertainty, Geopolitical Risk, and the U.S.–China Relations: A Risk Transmission Perspective
by Jacky Yuk-Chow So & Un Loi Lao - 1-23 The Influence of the Digital Accounting System on the Quality of Sustainable Decision-Making
by Ahmed Almgrashi - 1-23 Financing Rural Futures: Governance and Contextual Challenges of Village Fund Management in Underdeveloped Regions
by Ari Warokka & Vetaroy Warokka & Aina Zatil Aqmar - 1-23 Are Cryptocurrency Prices in Line with Fundamental Assets?
by Melanie Cao & Andy Hou - 1-28 Systemic Risk Modeling with Expectile Regression Neural Network and Modified LASSO
by Wisnowan Hendy Saputra & Dedy Dwi Prastyo & Kartika Fithriasari - 1-28 Non-Linear Impact of Environmental, Social, and Governance Scores on Deal Premiums
by Ralph Sonenshine & Yan Wang - 1-31 A Systematic Review of Artificial Intelligence Applied to Compliance: Fraud Detection in Cryptocurrency Transactions
by Leslie Rodríguez Valencia & Maicol Jesús Ochoa Arellano & Santos Andrés Gutiérrez Figueroa & Carlos Mur Nuño & Borja Monsalve Piqueras & Ana del Valle Corrales Paredes & Sergio Bemposta Rosende & José Manuel López López & Enrique Puertas Sanz & Asaf Levi Alfaroviz - 1-43 Using Machine Learning to Detect Financial Statement Fraud: A Cross-Country Analysis Applied to Wirecard AG
by Luca Steingen & Edgar Löw
September 2025, Volume 18, Issue 10
- 1-14 Does Audit Quality Enhance the Value Relevance of Earnings and Book Value on the Market Price of Common Shares? Evidence from Thailand
by Nimnual Visedsun & Kenika Haekerd & Pimook Kwanmuang & Somnuk Aujirapongpan - 1-16 Do Active Sustainable Equity Funds Outperform Their Passive Peers? Evidence from the COVID-19 Pandemic
by Fei Fang & Sitikantha Parida - 1-16 Founder CEOs and Utility Firms’ Financial Choices
by Md Asif Ul Alam & Md Maruf Ul Alam & Toufiq Nazrul - 1-18 Real Options for IFRS-S1 and S2 2024 Mandatory Disclosures: An Alternative Approach to Capital Budgeting Valuation
by Victor Manuel Castillo Delgadillo & Luz del Carmen Díaz-Peña - 1-18 An Empirical Comparative Analysis of the Gold Market Dynamics of the Indian and U.S. Commodity Markets
by Swaty Sharma & Munish Gupta & Simon Grima & Kiran Sood - 1-19 The Influence of Institutional Pressures and Personal Attributes on Perceived Importance of Financial Reporting Among Micro-Entrepreneurs: Evidence from Malaysia
by Mazni Abdullah & Nur Jannah Jamaluddin - 1-19 AI as a Decision Companion: Supporting Executive Pricing and FX Decisions in Global Enterprises Through LSTM Forecasting
by Wesley Leeroy & Gordon C. Leeroy - 1-19 Unveiling the Future of FinTech: Exploring the Behavioral Intentions Behind FinTech Adoption
by Attila Kurucz & Tamás Vinkóczi & Borbála Tamás & Ewelina Idziak - 1-20 Foreign Finance and Renewable Energy Transition in D8 Countries: The Moderating Role of Globalization
by Nesrine Gafsi - 1-21 Working Capital Management and Profitability in India’s Cement Sector: Evidence and Sustainability Implications
by Ashok Kumar Panigrahi - 1-22 CEO Entrenchment and the Information in Dividend Decreases
by Joseph T. Halford & Anni Wang - 1-23 The Mediating Roles of Corporate Reputation, Employee Engagement, and Innovation in the CSR—Performance Relationship: Insights from the Middle Eastern Banking Sector
by Khodor Shatila & Carla Martínez-Climent & Sandra Enri-Peiró - 1-24 Global Financial Stress and Its Transmission to Cryptocurrency Markets: A Cointegration and Causality Approach
by Sisira Colombage & Asanga Jayawardhana & Giles Oatley - 1-25 Committee Diversity Effect on Corporate Investment Risk Practices
by Chung-Chieh Li & John Sands & Lyn Daff & Adam G. Arian & Richard Busulwa - 1-25 Economic Freedom and Banking Performance: Capital Buffers as the Key to Profitability and Stability in Liberalized Markets
by Wahyu Ario Pratomo & Ari Warokka & Rizky Yudaruddin & Aina Zatil Aqmar - 1-26 Sustainability Practices, Corporate Value, and Financial Risk: Is There an Academic Consensus? A Systematic Bibliometric Review
by Felippe Aparecido Cippiciani & José Roberto Ferreira Savoia & Frédéric de Mariz & Daniel Reed Bergmann - 1-30 Do Strategic Orientations and CSR Disclosures Affect Investment Efficiency? Evidence from Textual Analysis in Emerging Markets
by Zabihollah Rezaee & Javad Rajabalizadeh - 1-34 Corporate Governance and Tax Avoidance: Evidence from Greek Service-Sector Firms
by Vasileios Giannopoulos & Maria Vlachakou & Spyridon Kariofyllas & Ilias Makris - 1-43 Human Risk Mitigators: A Bibliometric and Thematic Analysis of Financial Advisors in Household Resilience
by Maria-Roxana Balea-Stanciu & Georgiana-Iulia Lazea & Ovidiu-Constantin Bunget
October 2025, Volume 18, Issue 10
- 1-3 Editorial: Financial Technology (Fintech) and Sustainable Financing, 3rd Edition
by Sisira Colombage - 1-10 External Habit Persistence and Individual Portfolio Choice
by Timothy K. Chue - 1-12 eSLR Adjustments and Stock Price Reactions of Eight Global Systemically Important Banks
by Srinivas Nippani & FNU Pratima & Kenneth M. Washer - 1-14 Financial Swing for Well-Being: Jazz Economy and Modelling the Social Return of Sustainable Capital Markets
by Sonja Brlečić Valčić & Anita Peša & Dijana Čičin-Šain - 1-15 Environmental Certifications as Strategic Assets? Evidence from Italian Chemical and Pharmaceutical Firms
by Massimo Ruberti & Stefano Calciolari - 1-15 Bias-Corrected Method of Moments Estimation of the Hurst Parameter for Improved Option Pricing Under the Fractional Black-Scholes Model
by Hana Sagor & Edward L. Boone & Ryad Ghanam - 1-17 South Africa’s Vice Chancellors’ Historical and Future Salary Predictors from 2016 to 2026
by Molefe Jonathan Maleka & Crossman Mayavo - 1-17 Digital Finance Adoption in Brazil: An Exploratory Analysis on Financial Apps and Digital Financial Literacy
by Natali Morgana Cassola & Kalinca Léia Becker & Kelmara Mendes Vieira & Maria Fernanda da Silveira Feldmann & Mariana Rodrigues Chaves & Iasmin Camile Berndt & Anna Febe Machado Arruda - 1-17 From Toxic to Transparent: The Effect of Greenpeace’s Detox Campaign on Market Volatility
by Antonios Sarantidis & Vasileios Bougioukos & Fotios Mitropoulos & Konstantinos Kollias - 1-20 CEO Attributes and Corporate Performance in Frontier Markets: The Case of Jordan
by Mohammad Q.M. Momani & Aya Hashem AlZboon - 1-20 The Causal Impact of Board Structure on Firm Profitability: Evidence from a Crisis
by Azin Sharifi & Shiva Zamani & Luis Seco - 1-20 ESG Compliance in Greek Real Estate: Current Gaps and Future Directions
by Kornilios Vezyroglou & Fotios Siokis - 1-20 Detecting Bank-Level Liquidity Shifts: Evidence from U.S. Regulatory Data
by Ayse Durukan Sonmez & Jinyan Kuang & Osman Nal & James Marzolf-Miller - 1-21 The Impact of Green Banking Activities on Environmental Performance: A Youth-Driven Perception Study in Indonesian Financial Institutions
by Maharestu Setyorini & Dzikri Firmansyah Hakam - 1-21 The US Reciprocal Tariff Announcement: An Analysis of Market Reactions
by Caner Özdurak & Pelin Yantur - 1-21 Mitigating Tax Evasion by improving the organizational structure of VAT on Digital Imports into South Africa
by Muneer Hassan - 1-21 Analyzing Financial Behavior in Undergraduate Students in Economics, Administration and Accounting Sciences
by Isabel Mendoza-Ávila & Alejandro Vega-Muñoz & Guido Salazar-Sepúlveda & Nicolás Contreras-Barraza & Dante Castillo - 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