Finance Research Letters

2004 - 2026

Current editor(s): R. Gençay

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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Volume 97, issue C, 2026

Digital finance development, urban space aggregation, and consumption upgrading: An empirical test based on spatial econometric models

Yang Song, Xinzi Lin, Jiaqi Yan and Tingting Li

Localization strategies and brand recognition of multinational firms

Huifang He

Asymmetric information and valuation frictions in continuation funds

Jinhyeong Jo and Doojin Ryu

Is ESG risk priced in cryptocurrencies?

SeungOh Han

Artificial Intelligence applications and enterprise new quality productivity: Empirical evidence from China’s high-tech industry

Yang Rong and Han Wu

Unexpected effect of digital transformation on corporate earnings management

Chuanli Cai

Is AI reasoning useful in finance?

Antoine Didisheim, Martina Fraschini, Luciano Somoza and Hanqing Tian

Extreme weather, financial policy, and grain growth

Tao Zhai and Lingfeng Zheng

A regime-switching approach to bank capital and liquidity buffers

Krishan Kumar Sharma

Clean energy transition and enhanced global value chain positioning: The moderating influence of the digital economy

Yu Ren, Xiongfei Liu and Yi Zhu

Not all political shocks are alike: Decoding the heterogeneous impacts of political uncertainties in the LNG market

Junmei Hu, Yuhan Wen, Jianping Wang, Pengxiang Zhai and Liyuan Luan

Inflationary U.S. Federal Budget Projections

Juan Equiza-Goñi

Corporate agile responsiveness, product differentiation, and investor confidence

Qiankui Li and Tan Wang

Inequality effects of climate concern: Evidence from U.S. income and financial data

Juan-Francisco Albert and Nerea Gómez-Fernández

A novel spillover connective network approach: Evidence from US energy markets

Jung-Bin Su

The role of robot adoption in reducing firms’ nature dependence: Evidence from China

Zijun Li and Minghao Huang

Can digital regulation curb corporate leverage manipulation? Evidence from the "Golden Tax Phase III" project

Yuelong Liu, Yaya Wu and Jie Zhou

Regulatory fragmentation and bank loan pricing

Baoying Zhao

Tail market linkage between Canadian banks and non-bank financial intermediaries

Javier Ojea-Ferreiro

When will the "green" reputation be realized? Media attention, ESG ratings, and corporate financing costs

Houyu Ge, Siyu Wang and Yi Ding

Equilibrium in secure strategies in the Tullock contest

Alexey Iskakov and Mikhail Iskakov

How does technology finance improve enterprises’ sustainable development capabilities? Evidence from China’s A-share listed companies

Yuting Zhong and Ganlin Pu

Geopolitical risk, financial innovation, and capital flow in emerging market economies

Ying Hu and Yiyu Li

Does fiscal decentralization promote firm green transformation?

Tongwei Du, Pengbo Yuan and Zhenlin Chen

Forecasting carbon prices with high-frequency data and irregular shocks: A hybrid P-NN-MIDAS framework

Xingxuan Zhuo, Zijiao Chen and Fangyun Zhang

Shall we have a chat? Exchange platform interaction and corporate tax avoidance

Huanmin Yan, Siyuan Zhang, Yujing Wu and Dongfei Gao

Rank-and-file stock options and stock price crash risk

Jinah Hwang, Doocheol Moon and Grace Goun Kim

Tourism intention and stock market volatility: evidence from China

Zeyu Yang and Lihua Qian

Chasing ghosts: the elusive ambiguity premium in U.S. equities

Zaur Abdullazade

Revisiting the low-volatility anomaly in cryptocurrency markets

Sujin Pyo and Huisu Jang

Volume 96, issue C, 2026

Resourceful and resilient: Linking human resource quality and organizational resilience

Chang Wang

Do good firms price better? Unpacking the corporate social responsibility-asset pricing nexus in China’s capital market

Tingting Guo and Wenzhong Zhu

Intellectual property protection and firm innovation capability

Yang Xia

Data assetization, financial distress and diversification: A moderated mediation model

Yu Zhang and Jinsong Zhang

Blockchain-enabled supply chain finance and credit risk of small and medium-sized enterprises: Evidence from e-commerce

Yaoyushan Zhang and Yue Liu

From micro risks to macro contagion: assessing systemic risk across the hydrogen energy supply chain with a dynamic factor copula

Ling Chen and Lingyun He

Uncertainty risk and the cross-section of stock returns: Insights from frequency decomposition

Leonardo Iania, P. Thao Nguyen and Kristien Smedts

Firm-level ESG performance and climate risk: Role of gender-diverse boards

Purba Bhattacherjee and Sibanjan Mishra

Dynamic resilience assessment of the shipping market to extreme carbon trading price tail shocks: A scenario-based QVAR approach

Meng Wan and Cong Sui

Mechanisms and effects of green finance on rural ecological tourism development: Evidence from 30 Chinese provinces

Yingying Yang and Qi Feng

Can strict regulation lead to low risk premium? The impact of securities regulatory enforcement intensity on the cost of equity capital

Xuanting Liu

Financial regulatory reform and corporate financing efficiency: A difference-in-differences analysis based on the revision of the securities law

Shuang Sha

Tail risk spillovers between Chinese USD-denominated bond market and Chinese stock market from a frequency-domain perspective

Zhaodong Li, Xin Wang, Xinyu Wang, Yang Zhou and Yanling Lu

The non-linear relationship between education and consumption: evidence from household finance survey

Zhao Liang, Jung-Woo Yang and Bang Zheng

Establishment of environmental courts, FinTech diffusion, and enterprises' green total factor development

Yangyi Wu, Yamei Zeng and Dong Li

Balancing knowledge and power: Founder characteristics and the innovation strategies of Chinese technology-based enterprises

Yi Yang, Zengji Song and Wenxue Wang

Working longer, not harder: Target wealth, leisure, and retirement

Junkee Jeon, Jongbong An and Takwon Kim

When governance speaks: Shareholder voting and market responses to DEI program elimination

Salma Ben Amor and Maher Kooli

The impact and mechanisms of green agency costs on corporate tax avoidance tendencies

Qinghui Dai, Jiawen Wang, Sisi Liu and Hong Zhang

Sustainability uncertainty and cryptocurrency returns: Evidence from green and brown assets

Jying-Nan Wang, Hung-Chun Liu and Yuan-Teng Hsu

When do sustainability–linked bonds lower default risk? A correlation threshold

An Chen, Maria Hinken and Gunter Löffler

Cash conversion cycle and bargaining power in the product market:A global perspective

Koresh Galil, Thomas Lindner, Offer Moshe Shapir and Rodrigo Zeidan

Multi-scale decomposition for deep learning-based Bitcoin price forecasting

Sidan Wang, Zidong Huang and Zhong-Wei Liao

Inducing corporate breakthrough innovation in China: Role of government industrial guidance funds

Chengming Gong and Ting Lei

Carbon risk and cost of equity capital: Evidence from a quasi-natural experiment based on China's New Environmental Protection Law

Yufeng Chen, Longshan Liu and Xiaojuan Yuchi

When innovation meets regulation: Reducing carbon intensity in Europe

Samuel R. Diriba, Luca Esposito and Marco Tedeschi

How artificial intelligence improves corporate governance: Evidence from the ERNIE large model

Jingxuan Yang

Foreign institutional investors and corporate governance: A transaction cost perspective

Zulfiquer Ali Haider and Enrico Onali

When uncertainty meets capability: How managerial competence shapes firms’ real and financial investments under economic uncertainty

Cheng Tao, Daoyu Liu, Ja’afar, Roslan and Wan Mohd Hirwani Wan Hussain

Knightian uncertainty and ESG rating divergence: Evidence from China

Rongman Yuan, Feiyang Cheng, Fujing Jin, Jingbo Ma and Linshan Zeng

State-backed market investors and corporate tax avoidance: Evidence from government-guided funds in China

Yanlei Jiang, Guoliu Hu and Yangqiu Ren

Star CEOs and ESG performance: Perspective of financial performance and managerial myopia

Bing Sun and Jian Li

The impact of two-way global value chains participation on China’s industry income gap

Xiaoqian Liu, Xingwang Li, Ruonan Fang and Xiaoming Zhao

The nonlinear impact of corporate financialization on total factor productivity

Ruiwen Liu, Wenhan Liu and Jiazheng Yu

The Moon and Sixpence: Resource optimization for banks' CSR strategies under economic stress

Jiaji An, He Di, Xinran Zhao and Shengtao Xu

How does digital marketing enhance the accuracy of performance forecasts?

Xinyi Zhang

Audit risk identification of financial statement fraud and financial risk transmission: Evidence from insurance companies

Sha Lan, Lingyu Yao and Yue Shi

Infrastructure bundles and business entry: evidence from China

Jianlei Chen, Chun Wang and Ziming Gao

Unveiling the intriguing connection between carbon emissions, renewable energy consumption, and performance: Evidence from NSE CNX500

Umar Kayani, Suzan Dsouza, Farrukh Nawaz and Tonmoy Choudhury

Strategic bot activity in financial social media

Mahnaz Paydarzarnaghi and David Rakowski

Cultural moderation: the regulatory influence of Confucian ethics on linguistic patterns in firm financial disclosures

Yue Shan and Haoxiang Zhang

Wealth effect versus portfolio rebalancing in driving cross-market contagion: A time–frequency quantile approach

Jichuan Zong, Jingyu Xiong and Xinxin Zhu