Content
August 2023, Volume 16, Issue 9
- 1-14 Organization Capital and Corporate Governance
by Jaeseong Lim - 1-14 A Cautionary Note on the Use of Accounting Semi-Identity-Based Models
by Francisco Javier Sánchez-Vidal - 1-16 Determining the Appropriate Accounting Treatment of Cryptocurrencies Based on Accounting Theory
by Nicolette Klopper & Sophia Magaretha Brink - 1-17 Proposing Credit- and Sensitivity-Risk-Based Methodology to Address Corporate Bond Illiquidity Problem
by Ruchi Arora & Rishi Mehra - 1-18 Interplay between CSR and the Digitalisation of Bulgarian Financial Enterprises: HRM Approach and Pandemic Evidence
by Andrey Zahariev & Petya Ivanova & Galina Zaharieva & Krasimira Slaveva & Margarita Mihaylova & Tanya Todorova - 1-18 On a Data-Driven Optimization Approach to the PID-Based Algorithmic Trading
by Vadim Azhmyakov & Ilya Shirokov & Yuri Dernov & Luz Adriana Guzman Trujillo - 1-19 Impact of Liquidity on the Efficiency of Banks in India Using Panel Data Analysis
by Anureet Virk Sidhu & Rebecca Abraham & Venkata Mrudula Bhimavarapu & Jagjeevan Kanoujiya & Shailesh Rastogi - 1-20 Factors Impacting Senior Citizens’ Adoption of E-Banking Post COVID-19 Pandemic: An Empirical Study from India
by Rabindra Jena - 1-20 REA, Triple-Entry Accounting and Blockchain: Converging Paths to Shared Ledger Systems
by Juan Ignacio Ibañez & Chris N. Bayer & Paolo Tasca & Jiahua Xu - 1-29 Financial Fraud and Credit Risk: Illicit Practices and Their Impact on Banking Stability
by Mohd Afjal & Aidin Salamzadeh & Léo-Paul Dana - 1-32 The Future of Insurance Intermediation in the Age of the Digital Platform Economy
by Lukas Stricker & Joël Wagner & Angela Zeier Röschmann
September 2023, Volume 16, Issue 9
- 1-9 A Private and Efficient Triple-Entry Accounting Protocol on Bitcoin
by Liuxuan Pan & Owen Vaughan & Craig Steven Wright - 1-11 Why the High Values for the CAPE Ratio in Recent Years Might Be Justified
by Leo H. Chan - 1-12 Measuring Value in Development with Advanced Real Options for International Sequential Acquisitions
by Andrejs Čirjevskis - 1-13 Properties of VaR and CVaR Risk Measures in High-Frequency Domain: Long–Short Asymmetry and Significance of the Power-Law Tail
by Tetsuya Takaishi - 1-13 How Does Market Cap Play Its Role in Returns during COVID-19? The Case of Norway
by Minh Thi Hong Dinh - 1-14 Implicit Hedging and Liquidity Costs of Structured Products
by Kujtim Avdiu & Stephan Unger - 1-14 Circular-Statistics-Based Estimators and Tests for the Index Parameter α of Distributions for High-Volatility Financial Markets
by Ashis SenGupta & Moumita Roy - 1-14 Credit Risk Determinants in Selected Ethiopian Commercial Banks: A Panel Data Analysis
by Seid Muhammed & Goshu Desalegn & Maria Fekete-Farkas & Emese Bruder - 1-14 The Effect of Employee Involvement in Strategic Change on the Performance of Insurance Companies in Zimbabwe
by Bibi Zaheenah Chummun & Lizanani Nleya - 1-14 The Dynamic Dependency between a Cryptocurrency ETF and ETFs Representing Conventional Asset Classes
by Marcos Velazquez & Alper Gormus & Nima Vafai - 1-15 Does Fiscal Consolidation Affect Non-Performing Loans? Global Evidence from Heavily Indebted Countries (HICs)
by Habib Ur Rahman & Adam Arian & John Sands - 1-17 Managing Financial Performance toward Achievements in Sustainability Prospects: Comparative Analysis of the e-Commerce and Hospitality Industries
by Gabrijela Velickovic & Jelena Stanojevic & Milan Veselinovic - 1-17 Tax Shields, the Weighted Average Cost of Capital, and the Appropriate Discount Rate for a Project with a Finite Useful Life
by Morris G. Danielson - 1-17 Does Financial Technology Adoption Influence Bank’s Financial Performance: The Case of Jordan
by Thair A. Kaddumi & Hafez Baker & Mahmoud Daoud Nassar & Qais A-Kilani - 1-18 Measuring the Performance of Private Pension Companies in Türkiye by Gray Relational Analysis Method
by Muharrem Umut - 1-19 Religiosity and Risk: Association of Judeo-Christian Ethicality with a Sustainable Business Environment
by Hannah Michelle Russell & Donald L. Ariail & Katherine Taken Smith & Lawrence Murphy Smith - 1-19 Measurement and Calibration of Regulatory Credit Risk Asset Correlations
by Anton van Dyk & Gary van Vuuren - 1-19 Research on Price Discovery in Financial Securities: Trends and Directions for Future Research
by Prashant Sharma & Gaurav Agrawal & Geetika Arora & Dinesh Kumar Sharma & Varun Chotia - 1-20 Change Point Analysis of Time Series Related to Bitcoin Transactions: Towards the Detection of Illegal Activities
by Ourania Theodosiadou & Alexandros-Michail Koufakis & Theodora Tsikrika & Stefanos Vrochidis & Ioannis Kompatsiaris - 1-20 Enabling Private Investment in Affordable Housing in Nigeria: Lessons from the Experience of the Millard Fuller Foundation Projects in Nasarawa State
by Lilian Nwachukwu & Lucelia Rodrigues & Lorna Kiamba - 1-21 Blockchain in the Smart City and Its Financial Sustainability from a Stakeholder’s Perspective
by Hossein Hassani & Kujtim Avdiu & Stephan Unger & Maedeh Taj Mazinani - 1-22 The Perceived Relationship between Risk Culture and Operational Risk Management Practices of Ghanaian Banks
by Gerhard Philip Maree Grebe & Johan Marx - 1-23 Spatial Multivariate GARCH Models and Financial Spillovers
by Rosella Giacometti & Gabriele Torri & Kamonchai Rujirarangsan & Michela Cameletti - 1-23 Production Efficiency and Income Distribution with Competition Induced by Antitrust Measures
by Peter Josef Stauvermann & Ronald Ravinesh Kumar - 1-26 Market Liquidity Estimation in a High-Frequency Setup
by Kujtim Avdiu - 1-29 Determinants of Repurchase Size: Evidence from the UK
by Adhiraj Sodhi & Cesario Mateus & Irina Mateus & Aleksandar Stojanovic - 1-30 Simulation Framework to Determine Suitable Innovations for Volatility Persistence Estimation: The GARCH Approach
by Richard T. A. Samuel & Charles Chimedza & Caston Sigauke
August 2023, Volume 16, Issue 8
- 1-12 Generalized Method of Moments Estimation of Realized Stochastic Volatility Model
by Luwen Zhang & Li Wang - 1-13 Internet Banking Service Perception in Mexico
by Elena Moreno-García - 1-14 Selected Problems of the Automotive Industry—Material and Economic Risk
by Maria Richert & Marek Dudek - 1-14 Carbon Emissions and Stock Returns: The Case of Russia
by Liudmila Reshetnikova & Danila Ovechkin & Anton Devyatkov & Galina Chernova & Natalia Boldyreva - 1-14 Dual Perspectives on Financial Performance: Analyzing the Impact of Digital Transformation and COVID-19 on European Listed Companies
by Rabie Mahssouni & Mohamed Makhroute & Mohamed Noureddine Touijer & Abdelaziz Elabjani - 1-15 Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia
by Dewi Prastiwi & Erlina Diamastuti - 1-16 Multicriteria Portfolio Choice and Downside Risk
by Anna Rutkowska-Ziarko & Pawel Kliber - 1-16 State-of-the-Art Review on the Analytic Hierarchy Process with Benefits, Opportunities, Costs, and Risks
by Antonella Petrillo & Valerio Antonio Pamplona Salomon & Claudemir Leif Tramarico - 1-17 How Do Firms Manage Their Foreign Exchange Exposure?
by Andreas Hecht & Niklas Lampenius - 1-18 Risk and Bankruptcy Research: Mapping the State of the Art
by Luís Almeida - 1-18 Aggregate News Sentiment and Stock Market Returns in India
by Sushant Chari & Purva Hegde Desai & Nilesh Borde & Babu George - 1-19 Do IFRS Disclosure Requirements Reduce the Cost of Equity Capital? Evidence from European Firms
by Ghouma Ghouma & Hamdi Becha & Maha Kalai & Kamel Helali & Myriam Ertz - 1-19 Fintech Data Infrastructure for ESG Disclosure Compliance
by Randall E. Duran & Peter Tierney - 1-20 Exploring Blockchain Technology for Chain of Custody Control in Physical Evidence: A Systematic Literature Review
by Danielle Batista & Ana Lara Mangeth & Isabella Frajhof & Paulo Henrique Alves & Rafael Nasser & Gustavo Robichez & Gil Marcio Silva & Fernando Pellon de Miranda - 1-20 Impact of Leverage on Valuation of Non-Financial Firms in India under Profitability’s Moderating Effect: Evidence in Scenarios Applying Quantile Regression
by Jagjeevan Kanoujiya & Pooja Jain & Souvik Banerjee & Rameesha Kalra & Shailesh Rastogi & Venkata Mrudula Bhimavarapu - 1-21 Examining the Interactive Effect of Advertising Investment and Corporate Social Responsibility on Financial Performance
by Jen-Sin Lee & Xiao-Yan Deng & Chih-Hsiung Chang - 1-21 Insurance Penetration and Institutional Spillover on Economic Growth: A Dynamic Spatial Econometric Approach on the Asian and Europe Region
by Kurukulasuriya Dinesh Udana Devindra Fernando & Thambawita Maddumage Nimali Tharanga & Narayanage Jayantha Dewasiri & Kiran Sood & Simon Grima & Eleftherios Thalassinos - 1-24 Integration of Digital Technologies in Corporate Social Responsibility (CSR) Activities: A Systematic Literature Review and Bibliometric Analysis
by Atanas Atanasov & Galina Chipriyanova & Radosveta Krasteva-Hristova - 1-25 Tensors Associated with Mean Quadratic Differences Explaining the Riskiness of Portfolios of Financial Assets
by Pierpaolo Angelini & Fabrizio Maturo - 1-29 Flood Insurance, Building Codes, and Public Adaptation: Implications for Airport Investment and Financial Constraints
by Abderrahim Assab
July 2023, Volume 16, Issue 8
- 1-12 Do Farmers Demand Innovative Financial Products? A Case Study in Cambodia
by Qingxia Wang & Yim Soksophors & Khieng Phanna & Angelica Barlis & Shahbaz Mushtaq & Danny Rodulfo & Kees Swaans - 1-14 The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters Disclosure
by Cristian Lungu & Valentin Burcă & Ovidiu-Constantin Bunget & Alin-Constantin Dumitrescu - 1-15 The Six Decades of the Capital Asset Pricing Model: A Research Agenda
by Santosh Kumar & Ankit Kumar & Kamred Udham Singh & Sujit Kumar Patra - 1-17 The Effect of the COVID-19 Pandemic on Corporate Dividend Policy of Moroccan Listed Firms
by Zouhair Boumlik & Badia Oulhadj & Olivier Colot - 1-18 Exploring Dynamic Asset Pricing within Bachelier’s Market Model
by Nancy Asare Nyarko & Bhathiya Divelgama & Jagdish Gnawali & Blessing Omotade & Svetlozar T. Rachev & Peter Yegon - 1-18 The Effect of Sustainability Information Disclosure on the Cost of Equity Capital: An Empirical Analysis Based on Gartner Top 50 Supply Chain Rankings
by Lingyu Li & Xianrong Zheng & Shuxi Wang - 1-20 The Use of the Partitioning Theorem to Prove Further Results Regarding the Distribution of IRRs: And an Open Question
by James Rutherford Cuthbert - 1-22 Electronic Payment Behaviors of Consumers under Digital Transformation in Finance—A Case Study of Third-Party Payments
by Lan-Hui Lin & Feng-Chen Lin & Chih-Kang Lien & Tung-Chin Yang & Yao-Kai Chuang & Yi-Wen Hsu - 1-22 Moored Minds: An Experimental Insight into the Impact of the Anchoring and Disposition Effect on Portfolio Performance
by Riya Arora & Madhumathi Rajendran - 1-22 Culture and Corporate Decarbonization Efforts: A Time-Varying Analysis and Topology Approach
by Lingju Chen & Jiancheng Jiang & Sha Yu - 1-23 Tracing Knowledge Diffusion Trajectories in Scholarly Bitcoin Research: Co-Word and Main Path Analyses
by Abderahman Rejeb & Karim Rejeb & Khalil Alnabulsi & Suhaiza Zailani - 1-26 International Borrowing and Lending in the Presence of Oligopolistic Competition
by Ronald Ravinesh Kumar & Peter J. Stauvermann - 1-27 Determinants of the Sustained Development of the Night-Time Economy: The Case of Hanoi, Capital of Vietnam
by Nguyen Ngoc Son & Nguyen Thi Phuong Thu & Ngo Quoc Dung & Bui Thi Thanh Huyen & Vu Ngoc Xuan - 1-28 Portfolio Performance of European Target Prices
by Joana Almeida & Raquel M. Gaspar
July 2023, Volume 16, Issue 7
- 1-8 Exploring Implied Certainty Equivalent Rates in Financial Markets: Empirical Analysis and Application to the Electric Vehicle Industry
by Yifan He & Svetlozar Rachev - 1-11 Asymmetric Price Transmission between Crude Oil and the US Gasoline Market
by Najmeh Kamyabi & Benaissa Chidmi - 1-12 Impact of Risk Management on the Performance of Commercial Banks in Ghana: A Panel Regression Approach
by Bismark Von Tamakloe & Alexander Boateng & Eric Teye Mensah & Daniel Maposa - 1-12 Decoding Decentralized Autonomous Organizations: A Content Analysis Approach to Understanding Scoring Platforms
by Christian Ziegler & Syeda Rabab Zehra - 1-13 A Cyclical Phenomenon among Stock & Commodity Markets
by Hector O. Zapata & Junior E. Betanco & Maria Bampasidou & Michael Deliberto - 1-13 The Transformation of the Healthcare Business through the COVID-19 Pandemic (2020–2021)
by Rishi Patel - 1-14 An Assessment of the Financial Indicators of PJSC Gazprom
by Peter Brusov & Tatiana Filatova & Andrey Kashirin - 1-15 Corporate Governance and Financial Statement Fraud during the COVID-19: Study of Companies under Special Monitoring in Indonesia
by Enggar Diah Puspa Arum & Rico Wijaya & Ilham Wahyudi & Aulia Beatrice Brilliant - 1-15 Which Direction to Take Further Research on the Impacts of Telomere Attrition on Aging, Age-Related Diseases, and Overall Healthcare Expenditures
by Kristine Andrea Narita - 1-15 An Overview of Islamic Accounting: The Murabaha Contract
by Riyad Moosa - 1-15 The Role of The Internal Auditor in Strengthening the Governance of Economic Organizations Using the Three Lines of Defense Model
by Omar Ikbal Tawfik & Omar Durrah & Karima Ali Aljawhar - 1-16 Re-Examining Bitcoin’s Price–Volume Relationship: A Time-Varying Spectral Analysis
by Clement Moyo & Andrew Phiri - 1-16 Particle MCMC in Forecasting Frailty-Correlated Default Models with Expert Opinion
by Ha Nguyen - 1-16 Agency Problem and Stock Returns: Combining Measures of Asset Growth and Gross Profit
by Jun Chen & Joseph Mohr & Ronald Rutherford - 1-17 The Drivers of Successful Crowdfunding Projects in Africa during the COVID-19 Pandemic
by Lenny Phulong Mamaro & Athenia Bongani Sibindi - 1-17 A New Entropic Measure for the Causality of the Financial Time Series
by Peter B. Lerner - 1-18 Differences in the Destination of Savings According to Gender, and Its Economic Rights Implications
by Florina Guadalupe Arredondo-Trapero & Eva María Guerra-Leal & José Carlos Vázquez-Parra - 1-19 The Influence of ESG, SRI, Ethical, and Impact Investing Activities on Portfolio and Financial Performance—Bibliometric Analysis/Mapping and Clustering Analysis
by Ainulashikin Marzuki & Fauzias Mat Nor & Nur Ainna Ramli & Mohamad Yazis Ali Basah & Muhammad Ridhwan Ab Aziz - 1-19 A Literature Review on the Financial Determinants of Hotel Default
by Theodore Metaxas & Athanasios Romanopoulos - 1-20 A Comparative Study of Traditional, Ensemble and Neural Network-Based Natural Language Processing Algorithms
by Achraf Chikhi & Seyed Sahand Mohammadi Ziabari & Jan-Willem van Essen - 1-20 Does Competition Affect Financial Distress of Non-Financial Firms in India: A Comparison Using the Lerner Index and Boone Indicator
by Jagjeevan Kanoujiya & Shailesh Rastogi & Rebecca Abraham & Venkata Mrudula Bhimavarapu - 1-21 Does the Investor’s Trading Experience Reduce Susceptibility to Heuristic-Driven Biases? The Moderating Role of Personality Traits
by Neenu Chalissery & Mosab I. Tabash & T. Mohamed Nishad & Ibtehal M. Aburezeq & Linda Nalini Daniel - 1-23 Role of Provincial Migration and Immigration in Provincial Trade of Canada
by Nusrate Aziz & Ahmed Aziz & Gerry Mahar - 1-23 “Decoding” Policy Perspectives: Structural Topic Modeling of European Central Bankers’ Speeches
by Thierry Warin & Aleksandar Stojkov - 1-24 The Effects of Option Trading Behavior on Option Prices
by Han-Sheng Chen & Sanjiv Sabherwal - 1-26 Gender Diversity and Human Capital Efficiency in Australian Institutions: The Moderating Role of Workforce Environment Quality
by Seema Miglani & Victoria Obeng - 1-29 Dependence Structure and Time–Frequency Impact of Exchange Rates on Crude Oil and Stock Markets of BRICS Countries: Markov-Switching-Based Wavelet Analysis
by Benjamin Mudiangombe Mudiangombe & John Weirstrass Muteba Mwamba
June 2023, Volume 16, Issue 7
- 1-10 Impact of Monetary Policy on Financial Inclusion in Emerging Markets
by Peterson K. Ozili - 1-14 Criteria Selection of Housing Loan Based on Dominance-Based Rough Set Theory: An Indian Case
by Anupama Singh & Aarti Singh & Haresh Kumar Sharma & Saibal Majumder - 1-15 Risk Planning and Management in Portuguese Companies—A Statistical Approach
by Fernando Oliveira Tavares & Eulália Santos & Vasco Capela Tavares & Vanessa Ratten - 1-17 Differential Impact of Fintech and GDP on Bank Performance: Global Evidence
by Soon Suk Yoon & Hongbok Lee & Ingyu Oh - 1-17 Model Framework for Consumer Protection and Crypto-Exchanges Regulation
by Aleksandr P. Alekseenko - 1-18 Investigating the Nexus between Corporate Governance and Firm Performance in India: Evidence from COVID-19
by Mohd Anas & Ishfaq Gulzar & Mosab I. Tabash & Gayas Ahmad & Wasi Yazdani & Md. Firoz Alam - 1-18 On the Exchange Rate Dynamics of the Norwegian Krone
by Morten Risstad & Airin Thodesen & Kristian August Thune & Sjur Westgaard - 1-18 Montenegrin Stock Exchange Market on a Short-Term Perspective
by Tamara Backović & Vesna Karadžić & Sergej Gričar & Štefan Bojnec - 1-20 Elliptical and Skew-Elliptical Regression Models and Their Applications to Financial Data Analytics
by Paul R. Dewick & Shuangzhe Liu & Yonghui Liu & Tiefeng Ma - 1-20 The Impact of Integrated Reporting on the Cost of Capital: Evidence from an Emerging Market
by Burak Pirgaip & Lamija Rizvić - 1-21 Global Anti-Money Laundering and Combating Terrorism Financing Regulatory Framework: A Critique
by William Gaviyau & Athenia Bongani Sibindi - 1-22 Interdependence between the BRICS Stock Markets and the Oil Price since the Onset of Financial and Economic Crises
by Narjess Bouslama - 1-23 Credit Risk Management and the Financial Performance of Deposit Money Banks: Some New Evidence
by Oritsegbubemi Kehinde Natufe & Esther Ikavbo Evbayiro-Osagie - 1-23 Estimating Value-at-Risk in the EURUSD Currency Cross from Implied Volatilities Using Machine Learning Methods and Quantile Regression
by Herman Mørkved Blom & Petter Eilif de Lange & Morten Risstad - 1-30 Using Carbon Tax to Reach the U.S.’s 2050 NDCs Goals—A CGE Model of Firms, Government, and Households
by Kejia Yan & Rakesh Gupta & Suneel Maheshwari - 1-43 The Moderating Effect of the COVID-19 Pandemic on the Relation between Corporate Governance and Firm Performance
by Hossein Tarighi & Zeynab Nourbakhsh Hosseiny & Maryam Akbari & Elaheh Mohammadhosseini
June 2023, Volume 16, Issue 6
- 1-5 Corporate Finance, Governance, and Social Responsibility
by Ștefan Cristian Gherghina - 1-13 The Impacts of Shopping Tourism on Retail Sales and Rents: Lessons from the COVID-19 Quasi-Experiment of Hong Kong
by Chung Yim Yiu - 1-16 Financial Inclusion and Economic Growth in Sub-Saharan Africa—A Panel ARDL and Granger Non-Causality Approach
by Meshesha Demie Jima & Patricia Lindelwa Makoni - 1-17 Delineating Housing Submarkets Using Space–Time House Sales Data: Spatially Constrained Data-Driven Approaches
by Meifang Chen & Yongwan Chun & Daniel A. Griffith - 1-17 A Data Valuation Model to Estimate the Investment Value of Platform Companies: Based on Discounted Cash Flow
by Hyongmook Cheong & Boyoung Kim & Ivan Ureta Vaquero - 1-19 Developing a Multidimensional Financial Inclusion Index: A Comparison Based on Income Groups
by Inès Gharbi & Aïda Kammoun - 1-20 The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption
by Samer Aqel AbuAkel & Marhaiza Ibrahim - 1-22 The Effect of Corporate Governance in Islamic Banking on the Agility of Iraqi Banks
by Jabbar Sehen Issa & Mohammad Reza Abbaszadeh - 1-25 How Do Financial Market Outcomes Affect Gambling?
by Cyrus A. Ramezani & James J. Ahern - 1-25 Do Large Datasets or Hybrid Integrated Models Outperform Simple Ones in Predicting Commodity Prices and Foreign Exchange Rates?
by Jin Shang & Shigeyuki Hamori - 1-29 Multitouch Options
by Tristan Guillaume
May 2023, Volume 16, Issue 6
- 1-12 RCML: A Novel Algorithm for Regressing Price Movement during Commodity Futures Stress Testing Based on Machine Learning
by Caifeng Liu & Wenfeng Pan & Hongcheng Zhou - 1-14 Predicting the REIT Corporate Life Cycle Phase on a Financial Accounting Basis
by Panagiotis Petris - 1-15 Social Performance Disclosed by European Companies: The Role of the Board Attributes and the Country’s Legal System
by Albertina Paula Monteiro & Catarina Cepêda & Cláudia Pereira & Amélia Silva - 1-19 How Efficient and Socially Sensitive Are Fiscal Incentives for Electric Cars in Europe?
by Krešimir Jurlin - 1-23 Does Previous Experience with the Unified Payments Interface (UPI) Affect the Usage of Central Bank Digital Currency (CBDC)?
by Munish Gupta & Sanjay Taneja & Vikas Sharma & Amandeep Singh & Ramona Rupeika-Apoga & Kshitiz Jangir - 1-25 National and International Financial Market Regulation and Supervision Systems: Challenges and Solutions
by Viacheslav M. Shavshukov & Natalia A. Zhuravleva - 1-32 Duration of the Membership in the GATT/WTO, Structural Economic Vulnerability and Trade Costs
by Sena Kimm Gnangnon - 1-32 (How) Does Mutual Fund Dual Ownership Affect Shareholder and Creditor Conflict of Interest? Evidence from Corporate Innovation
by Lei Gao & Ying Wang & Jing Zhao - 1-34 How Company Characteristics Influence Measurement Practices and Disclosure Level Prescribed within IAS 41
by Mohammad Saleh Altarawneh
April 2023, Volume 16, Issue 5
- 1-12 Do Automated Market Makers in DeFi Ecosystem Exhibit Time-Varying Connectedness during Stressed Events?
by Bikramaditya Ghosh & Hayfa Kazouz & Zaghum Umar - 1-14 Equity Returns and the Output Shocks in a Dynamic Stochastic General Equilibrium Framework
by Bahram Adrangi & Juan Nicolás D’Amico - 1-16 An Event Study on the Reaction of Equity and Commodity Markets to the Onset of the Russia–Ukraine Conflict
by Pat Obi & Freshia Waweru & Moses Nyangu - 1-17 Analysis of Trends in Mortgage Lending in the Agricultural Sector of Ukraine
by Iryna Perevozova & Oksana Malynka & Vitalii Nitsenko & Halyna Kryshtal & Viktoriia Kostiuk & Vitaliia Mishchenko - 1-18 Digital Banking through the Uncertain COVID Period: A Panel Data Study
by Kuldeep Singh & Sam Goundar & Preetha Chandran & Amit Kumar Agrawal & Nimisha Singh & Prasanna Kolar - 1-20 The Effect of ECB Unconventional Monetary Policy on Firms’ Performance during the Global Financial Crisis
by Charalampos Basdekis & Apostolos Christopoulos & Evgenios Gakias & Ioannis Katsampoxakis - 1-24 The Paradox of the Payday Borrower: A Case Study of the Role of Planned Behavior in Borrowers’ Motivations and Experiences
by Irene Herremans & Peggy Hedges & Fereshteh Mahmoudian & Anne Kleffner & Mahrukh Tahir
May 2023, Volume 16, Issue 5
- 1-14 Reputation as Capital—How Decentralized Autonomous Organizations Address Shortcomings in the Venture Capital Market
by Wulf Kaal - 1-14 The Efficiency of Weekly Option Prices around Earnings Announcements
by Jonathan A. Milian - 1-14 Phishing Attacks on Cryptocurrency Investors in the Arab States of the Gulf
by Marwa Alyami & Reem Alhotaylah & Sawsan Alshehri & Abdullah Alghamdi - 1-15 Impact of Financial Inclusion on India’s Economic Development under the Moderating Effect of Internet Subscribers
by Aman Pushp & Rahul Singh Gautam & Vikas Tripathi & Jagjeevan Kanoujiya & Shailesh Rastogi & Venkata Mrudula Bhimavarapu & Neha Parashar - 1-15 Hurst Exponent Analysis: Evidence from Volatility Indices and the Volatility of Volatility Indices
by Georgia Zournatzidou & Christos Floros - 1-15 Exponential Stability of Fractional Large-Scale Neutral Stochastic Delay Systems with Fractional Brownian Motion
by T. Sathiyaraj & T. Ambika & Ong Seng Huat - 1-16 The Impact of Socioeconomic and Environmental Indicators on Economic Development: An Interdisciplinary Empirical Study
by Antonio Pacifico - 1-16 Consumption of Healthcare Services in the United States: The Impact of Health Insurance
by Raluca Elena Narita - 1-17 Japanese Economic Performance after the Pandemic: A Sectoral Analysis
by Willem Thorbecke - 1-17 The Impact of Ownership Type on Labour Cost Stickiness
by Mohammed Arkan Sahib Tileal & Farzaneh Nassirzadeh & Mohammad Javad Saei & Davood Askarany - 1-18 The Effects of Climate Change to Weather-Related Environmental Hazards: Interlinkages of Economic Factors and Climate Risk
by George Halkos & Argyro Zisiadou - 1-18 Asymmetric Effects of Financial Development on CO 2 Emissions in Bangladesh
by Anupam Das & Leanora Brown & Adian McFarlane - 1-18 Surviving Black Swans III: Timing US Sector Funds
by Pankaj Topiwala - 1-18 Precious Metals Comovements in Turbulent Times: COVID-19 and the Ukrainian Conflict
by Antonis A. Michis - 1-19 An Assessment of the Benefits of Optimizing Working Capital and Profitability: Perspectives from DJIA30 and NASDAQ100
by Tarek Eldomiaty & Nourhan Eid & Farida Taman & Mohamed Rashwan - 1-19 The Relationship of Fiscal Policy and Economic Cycle: Is Vietnam Different?
by Dung Xuan Nguyen & Trung Duc Nguyen - 1-20 The Role of Loan-Related Risk Appetite in the Relationship between Financial Risk Considerations and MSME Growth Decision: A Mediation Analysis
by Ralph Stephen Leyeza & Mikka Marielle Boado & Obed Butacan & Donn Enrique Moreno & Lourdes Deocariza - 1-22 Modeling Risk for CVaR-Based Decisions in Risk Aggregation
by Yuriy Zinchenko & Alexandru V. Asimit - 1-23 Safe-Haven Currencies as Defensive Assets in Global Stocks Portfolios: A Reassessment of the Empirical Evidence (1999–2022)
by Marco Tronzano - 1-26 A Stochastic Markov Chain for Estimating New Entrants into Professional Pension Funds
by Alessandro Fiori Maccioni - 1-26 Determinants Influencing the Application of Lean Accounting: The Case of Vietnamese Garment Firms
by Thi Minh Phuong Nguyen & Thi Hai Chau Ngo
March 2023, Volume 16, Issue 4
- 1-10 A More Intuitive Formula for the PEG Ratio
by Leo H. Chan - 1-13 Predicting Cryptocurrency Fraud Using ChaosNet: The Ethereum Manifestation
by Anurag Dutta & Liton Chandra Voumik & Athilingam Ramamoorthy & Samrat Ray & Asif Raihan - 1-16 The Impact of ICT on the Profitability of Indian Banks: The Moderating Role of NPA
by Swapnilsingh Thakur & Shailesh Rastogi & Neha Parashar & Pracheta Tejasmayee & Jyoti Mehndiratta Kappal - 1-16 Scalar Measures of Volatility and Dependence for the Multivariate Models with Applications to Asian Financial Markets
by Sangwhan Kim & Anil K. Bera - 1-20 Can Corporate Sustainability Drive Economic Value Added? Evidence from Larger European Firms
by Tiago Cruz Gonçalves & Diogo Louro & Victor Barros - 1-20 Transparency and Disclosure and Financial Distress of Non-Financial Firms in India under Competition: Investors’ Perspective
by Jagjeevan Kanoujiya & Rebecca Abraham & Shailesh Rastogi & Venkata Mrudula Bhimavarapu - 1-23 The Impact of FASB Staff Position APB 14-1 on Corporate Financing: A Debt Contracting Perspective
by Justin Y. Jin & Kiridaran Kanagaretnam & Na Li - 1-28 Does the Size of the Business Still Matter, or Is Profitability under New Management, by Order of the COVID-19?
by Roman Blazek & Pavol Durana & Jakub Michulek & Kristina Blazekova - 1-29 Impact of Proof of Work (PoW)-Based Blockchain Applications on the Environment: A Systematic Review and Research Agenda
by Nishant Sapra & Imlak Shaikh & Ashutosh Dash
April 2023, Volume 16, Issue 4
- 1-4 ν -Generalized Hyperbolic Distributions
by Lev Klebanov & Svetlozar T. Rachev - 1-11 Supply Chain Risk Management in a Digital Era: Evidence from SMEs of Clothing Retailers in Australia
by Mehadi Mamun - 1-12 The Link between Bitcoin Price Changes and the Exchange Rates in European Countries with Non-Euro Currencies
by Bogdan Andrei Dumitrescu & Carmen Obreja & Ionel Leonida & Dănuț Georgian Mihai & Ludovic Cosmin Trifu - 1-12 Unveiling the Link between Corporate Board Attributes, Board Behavior, and Financial Leverage: Insights from Malaysia
by Hussain Tahir & Mahfuzur Rahman & Md. Abdul Kaium Masud & Mohammed Mizanur Rahman - 1-13 Profiling Turkish Cryptocurrency Owners: Payment Users, Crypto Investors and Crypto Traders
by Lennart Ante & Florian Fiedler & Fred Steinmetz & Ingo Fiedler - 1-13 Investigation and Modelling of Economic Systematic Risk and Capital Requirement: A Monte Carlo Simulation
by Adel Benhamed & Mohamed Sadok Gassouma - 1-15 Investment Efficiency and Earnings Quality: European Evidence
by Cristina Gaio & Tiago Cruz Gonçalves & João Cardoso - 1-15 The Changes in the Perceptions of Women towards the Symbolic Value of Gold: Marketing and Financial Implications
by Berislav Andrlić & Mario Hak & Girish S. Pathy - 1-16 Effect of Remittance-Sending Countries’ Type on Financial Development in Recipient Countries: Can the Pandemic Make a Difference?
by Md. Abdur Rahman Forhad & Gazi Mahabubul Alam & Md. Toabur Rahman - 1-16 The Generalised Extreme Value Distribution Approach to Comparing the Riskiness of BitCoin/US Dollar and South African Rand/US Dollar Returns
by Delson Chikobvu & Thabani Ndlovu - 1-17 An Analysis of the Use of Accounting Information by Portuguese SMEs
by Ana Catarina Santos & Rui Pires & Maria-Ceu Alves - 1-17 Protect or Compete? Evidence of Firms’ Innovation from Import Penetration
by Changjie Hu & Ming Liu - 1-17 Environmental, Social, and Governance Considerations in WTI Financialization through Energy Funds
by Alper Gormus & Saban Nazlioglu & Steven L. Beach - 1-17 Board Characteristics, Social Trust and ESG Performance in the European Banking Sector
by Bruna Miranda & Catarina Delgado & Manuel Castelo Branco - 1-17 Tourism Development and Italian Economic Growth: The Weight of the Regional Economies
by Giorgio Colacchio & Anna Serena Vergori - 1-18 Towards a Truly Decentralized Blockchain Framework for Remittance
by Kevin Coutinho & NeerajKumari Khairwal & Pornpit Wongthongtham - 1-19 Explaining Deep Learning Models for Credit Scoring with SHAP: A Case Study Using Open Banking Data
by Lars Ole Hjelkrem & Petter Eilif de Lange - 1-19 Enhancing Financial Market Analysis and Prediction with Emotion Corpora and News Co-Occurrence Network
by Shawn McCarthy & Gita Alaghband - 1-20 Impact of Financial Technology on Improvement of Banks’ Financial Performance
by Hafez Baker & Thair A. Kaddumi & Mahmoud Daoud Nassar & Riham Suleiman Muqattash - 1-20 Bank Profitability Analysis in China: Stochastic Frontier Approach
by Bingbing Shen & Aleksandr Aleksandrovich Perfilev & Lidiya Pavlovna Bufetova & Xueyan Li - 1-20 Determinants of Financial Literacy: Analysis of the Impact of Family and Socioeconomic Variables on Undergraduate Students in the Slovak Republic
by Patrik Böhm & Gabriela Böhmová & Jana Gazdíková & Viktória Šimková - 1-21 The Optimal Level of Financial Growth in View of a Nonlinear Macroprudential Policy Regime Model: A Bayesian Approach
by Sifundo Ntokozo Dlamini & Lindokuhle Talent Zungu & Nomusa Yolanda Nkomo - 1-21 Picking Winners: Identifying Features of High-Performing Special Purpose Acquisition Companies (SPACs) with Machine Learning
by Caleb J. Williams - 1-21 Risk Measure between Exchange Rate and Oil Price during Crises: Evidence from Oil-Importing and Oil-Exporting Countries
by Mouna Ben Saad Zorgati