Content
November 2023, Volume 16, Issue 12
- 1-22 Tempering Financial Reporting Risk through Board Risk Management
by Mark Beasley & Allen Blay & Christina Lewellen & Michelle McAllister - 1-22 Examining the Impact of Agency Issues on Corporate Performance: A Bibliometric Analysis
by Vinay Khandelwal & Prasoon Tripathi & Varun Chotia & Mohit Srivastava & Prashant Sharma & Sushil Kalyani - 1-27 Global Financial Market Integration: A Literature Survey
by Sama Haddad
October 2023, Volume 16, Issue 11
- 1-15 Do Changes in Risk Perception Predict Systemic Banking Crises?
by Saktinil Roy - 1-19 Role of Bank Credit and External Commercial Borrowings in Working Capital Financing: Evidence from Indian Manufacturing Firms
by Daitri Tiwary & Samit Paul - 1-20 Tail Risks in Corporate Finance: Simulation-Based Analyses of Extreme Values
by Christoph J. Börner & Dietmar Ernst & Ingo Hoffmann - 1-24 The Effect of Religion in European Financial Statement Disclosures: A Real Earnings’ Management Case
by Kanellos S. Toudas & Jinxiu Zhu - 1-24 Not So New Kid on the Block: Accounting and Valuation Aspects of Non-Fungible Tokens (NFTs)
by Dulani Jayasuriya & Alexandra Sims - 1-24 Pandemics and Stock Price Volatility: A Sectoral Analysis
by Niraj Prasad Koirala & Linus Nyiwul - 1-41 What Is the Effect of Oil and Gas Markets (Spot/Futures) on Herding in BRICS? Recent Evidence (2007–2022)
by Hang Zhang & Evangelos Giouvris
November 2023, Volume 16, Issue 11
- 1-12 Safety versus Compensation for Professional Athletes Who Face the Prospect of Career-Ending Injuries: An Economic Risk Analysis
by Duane Rockerbie - 1-13 Pinpointing the Driving Forces Propelling Digital Business Transformation
by Andrej Miklosik & Alexander Bernhard Krah - 1-14 Investment Behavior of Foreign Institutional Investors and Implied Volatility Dynamics: An Empirical Study on the Indian Equity Derivatives Market
by Vijay Kumar Sharma & Satinder Bhatia & Hiranmoy Roy - 1-15 Determinants of Voluntary International Financial Reporting Standards Application: Review from Theory to Empirical Research
by Ngoc Giau Nguyen & Ngoc Tien Nguyen - 1-15 The Relationship between Promoters’ Holdings, Institutional Holdings, Dividend Payout Ratio and Firm Value: The Firm Age and Size as Moderators
by Balamuralikrishnan Chakkravarthy & Francis Gnanasekar Irudayasamy & Arul Ramanatha Pillai & Rajesh Elangovan & Natarajan Rengaraju & Satyanarayana Parayitam - 1-16 Implementing Triple Entry Accounting as an Audit Tool—An Extension to Modern Accounting Systems
by Torje Vingen Sunde & Craig S. Wright - 1-17 Heterogeneous Impact of Fintech on the Profitability of Commercial Banks: Competition and Spillover Effects
by Xiaoling Song & Huizhi Yu & Zehai He - 1-17 Triangulating Risk Profile and Risk Assessment: A Case Study of Implementing Enterprise Risk Management System
by Abol Jalilvand & Sidharth Moorthy - 1-18 Bankruptcy Risk in Discounted Cash Flow Equity Valuation
by Kenth Skogsvik & Stina Skogsvik & Henrik Andersson - 1-18 The Effect of COVID-19 on Consumer Goods Sector Performance: The Role of Firm Characteristics
by Irwansyah & Muhammad Rinaldi & Abdurrahman Maulana Yusuf & Muhammad Harits Zidni Khatib Ramadhani & Sitti Rahma Sudirman & Rizky Yudaruddin - 1-18 The Impact of Non-Financial and Financial Variables on Credit Decisions for Service Companies in Turkey
by Ali İhsan Çetin & Arzu Ece Çetin & Syed Ejaz Ahmed - 1-19 A Global Analysis of the COVID-19 Pandemic and Capital Structure in the Consumer Goods Sector
by Dwi Risma Deviyanti & Herry Ramadhani & Yoremia Lestari Ginting & Yunita Fitria & Yanzil Azizil Yudaruddin & Rizky Yudaruddin - 1-19 Credit Access and the Firm–Government Connection: Is There Any Link?
by Trang Thu Phan & Linh Nhat Ta & Trang Tran Minh Pham & Dung Thi Thuy Pham - 1-22 What Aspects Explain the Relationship between Digital Transformation and Financial Performance of Firms?
by Yaying Zhou & Young-Seok Ock & Ibrahim Alnafrah & Abd Alwahed Dagestani - 1-22 Using the Capital Asset Pricing Model and the Fama–French Three-Factor and Five-Factor Models to Manage Stock and Bond Portfolios: Evidence from Timor-Leste
by Fernando Anuno & Mara Madaleno & Elisabete Vieira - 1-23 Dynamics of Venture Capital and Private Equity Investments in India: An Empirical Analysis
by James Dominic & Anto Joseph - 1-23 Cash Holdings and Marginal Value of Cash across Different Age Groups of U.S. Firms
by YoungHa Ki & Ramesh Adhikari - 1-23 The Effect of Short-Sale Restrictions on Corporate Managers
by Baixiao Liu & John J. McConnell & Andrew Schrowang - 1-24 Relations among Bitcoin Futures, Bitcoin Spot, Investor Attention, and Sentiment
by Arun Narayanasamy & Humnath Panta & Rohit Agarwal - 1-29 Determinants of Access to Bank Financing in SMEs in Mexico
by Artemio Jiménez-Rico & Claudia Susana Gómez-López & Johanan Zamilpa
September 2023, Volume 16, Issue 10
- 1-2 Editorial on the Volume “ESG Investing and ESG Finance”
by Svetlozar (Zari) Rachev & W. Brent Lindquist - 1-10 The Financial Impact of State Tax Regimes on Local Economies in the U.S
by Nattanicha Chairassamee & Oudom Hean & Parker Jabas - 1-11 The Gumbel Copula Method for Estimating Value at Risk: Evidence from Telecommunication Stocks in Indonesia during the COVID-19 Pandemic
by Georgina Maria Tinungki & Siswanto Siswanto & Alimatun Najiha - 1-13 The Financial Derivatives Market and the Pandemic: BioNTech and Moderna Volatility
by Alberto Manelli & Roberta Pace & Maria Leone - 1-14 Network Activity and Ethereum Gas Prices
by Dimitrios Koutmos - 1-17 Financial Sustainability of Digitizing Cultural Heritage: The International Platform Europeana
by Elena Borin & Fabio Donato - 1-17 On the Dynamic Relationship between Household Debt and Income Inequality in South Africa
by Sheunesu Zhou & Olivier Niyitegeka - 1-18 Interconnectedness of Cryptocurrency Uncertainty Indices with Returns and Volatility in Financial Assets during COVID-19
by Awad Asiri & Mohammed Alnemer & M. Ishaq Bhatti - 1-19 Does Capital Expenditure Matter for ESG Disclosure? A UK Perspective
by Ahmed Saber Moussa & Mahmoud Elmarzouky - 1-20 A Study of the Abnormal Dividend Decisions of New Zealand Firms during COVID-19
by Mei Qiu & Xiao-Ming Li - 1-21 A Pilot Study to Assess the Effects of News Coverage Articles about Security Incidents on Stock Prices in Korea
by Se-Hyeon Han - 1-23 Forecasting of NIFTY 50 Index Price by Using Backward Elimination with an LSTM Model
by Syed Hasan Jafar & Shakeb Akhtar & Hani El-Chaarani & Parvez Alam Khan & Ruaa Binsaddig - 1-26 On the Direction of Causality between Business and Financial Cycles
by Ilias Tsiakas & Haibin Zhang - 1-53 Effect of the Duration of Membership in the World Trade Organization on Trademark Applications
by Sena Kimm Gnangnon
October 2023, Volume 16, Issue 10
- 1-12 An Investigation of the Predictability of Uncertainty Indices on Bitcoin Returns
by Jinghua Wang & Geoffrey M. Ngene & Yan Shi & Ann Nduati Mungai - 1-13 Sustaining Retirement during Lockdown: Annuitized Income and Older American’s Financial Well-Being before and during the COVID-19 Pandemic
by Qi Sun & Gary Curnutt - 1-14 Predicting the Non-Return of Chonsei Lease Deposits in the Republic of Korea
by Joung Oh Park & Jinhee Choi & Guy Ngayo - 1-14 COVID-19 Pandemic and Indices Volatility: Evidence from GARCH Models
by Rajesh Mamilla & Chinnadurai Kathiravan & Aidin Salamzadeh & Léo-Paul Dana & Mohamed Elheddad - 1-14 Work Engagement, Financial Wellness Support and COVID-19 Risk Perceptions in Egypt
by Michael R. Wagner & Ghadeer Mohamed Badr Eldin Aboul-Ela & Marwa El Maghawry Ibrahim - 1-15 The Launch of a Night Trading Session and Currency Futures Market Liquidity: Evidence from the Thailand Futures Exchange
by Woradee Jongadsayakul - 1-16 Unveiling the Influence of Artificial Intelligence and Machine Learning on Financial Markets: A Comprehensive Analysis of AI Applications in Trading, Risk Management, and Financial Operations
by Mohammad El Hajj & Jamil Hammoud - 1-17 Lightweight Scheme to Capture Stock Market Sentiment on Social Media Using Sparse Attention Mechanism: A Case Study on Twitter
by Sihan Wu & Fuyu Gu - 1-17 A Rank Estimator Approach to Modeling Default Frequencies
by Antti J. Harju - 1-17 Assessing the Maturity of Sustainable Business Model and Strategy Reporting under the CSRD Shadow
by Niki Glaveli & Maria Alexiou & Apostolos Maragos & Anastasia Daskalopoulou & Viktoria Voulgari - 1-17 Comparison of the Asymmetric Relationship between Bitcoin and Gold, Crude Oil, and the U.S. Dollar before and after the COVID-19 Outbreak
by Yadong Liu & Nathee Naktnasukanjn & Anukul Tamprasirt & Tanarat Rattanadamrongaksorn - 1-17 Pricing Path-Dependent Options under Stochastic Volatility via Mellin Transform
by Jiling Cao & Xi Li & Wenjun Zhang - 1-18 American Corporate Sustainability and Extra-Financial Performance: Is There an Inverted-U Relationship
by Nahed Zghidi & Rihab Bousnina & Samarkand Mokni - 1-19 Combating Rising Energy Poverty with Sunnah-Compliant Orthodox Sukuk Finance
by Abdullahi Ahmed Umar & Kabiru Goje & Mahadi Ahmad - 1-19 Does Sustainable Finance Work on Banking Sector in ASEAN?: The Effect of Sustainable Finance and Capital on Firm Value with Institutional Ownership as a Moderating Variable
by Mochamad Roland Perdana & Achmad Sudiro & Kusuma Ratnawati & Rofiaty Rofiaty - 1-19 Blockchain Application to Financial Market Clearing and Settlement Systems
by Nipun Agarwal & Pornpit Wongthongtham & Neerajkumari Khairwal & Kevin Coutinho - 1-19 FinTech Adoption of Financial Services Industry: Exploring the Impact of Creative and Innovative Leadership
by Muzamil Ahmad Baba & Zia ul Haq & Mohsina Dawood & Kumar Aashish - 1-19 Environmental Performance and a Nation’s Growth: Does the Economic Status and Style of Governance of a Country Matter?
by Shailesh Rastogi & Jagjeevan Kanoujiya & Pracheta Tejasmayee & Souvik Banerjee & Neha Parashar & Asmita Dani - 1-20 Does Public Corruption Affect Bank Failures? Evidence from the United States
by Serkan Karadas & Nilufer Ozdemir - 1-21 Integrating Bioeconomy Principles in Bionic Production: Enhancing Sustainability and Environmental Performance
by Sanja Tišma & Mira Mileusnić Škrtić - 1-21 Effects of Revenue-Sharing Contracts and Overconfidence on Innovation for Key Components
by Chengli Wei & Hongzhuan Chen & Yuanfei Kang - 1-21 Commodity Prices and the US Business Cycle
by Matthew van der Nest & Gary van Vuuren - 1-22 Hospital Costing Methods: Four Decades of Literature Review
by Isabel C. P. Marques & Maria-Ceu Alves - 1-23 Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries
by Ioannis Dokas - 1-24 Derivative of Reduced Cumulative Distribution Function and Applications
by Kevin Maritato & Stan Uryasev - 1-25 The Determinants of Implementing and Completing Share Repurchases
by Adhiraj Sodhi & Aleksandar Stojanovic - 1-25 Deciphering DeFi: A Comprehensive Analysis and Visualization of Risks in Decentralized Finance
by Tim Weingärtner & Fabian Fasser & Pedro Reis Sá da Costa & Walter Farkas - 1-28 The Market Reaction to Repurchase Announcements
by Adhiraj Sodhi & Cesario Mateus & Irina Mateus & Aleksandar Stojanovic - 1-28 Does Fintech-Driven Inclusive Finance Induce Bank Profitability? Empirical Evidence from Developing Countries
by Changjun Zheng & Md Ataur Rahman & Shahadat Hossain & Syed Moudud-Ul-Huq - 1-34 Understanding the Effects of Market Volatility on Profitability Perceptions of Housing Market Developers
by Shahab Valaei Sharif & Dawn Cassandra Parker & Paul Waddell & Ted Tsiakopoulos - 1-35 Determinants of Non-Performing Loans in a Small Island Economy of Fiji: Accounting for COVID-19, Bank-Type, and Globalisation
by Shasnil Avinesh Chand & Ronald Ravinesh Kumar & Peter Josef Stauvermann
August 2023, Volume 16, Issue 9
- 1-12 Triple-Entry Accounting as a Means of Auditing Large Language Models
by Konstantinos Sgantzos & Mohamed Al Hemairy & Panagiotis Tzavaras & Spyridon Stelios - 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