International Review of Financial Analysis

1992 - 2025

Current editor(s): B.M. Lucey

From Elsevier
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Volume 102, issue C, 2025

Loan amendments and capital structure

Susanne Espenlaub, Arif Khurshed and Anna Neufeld

Can stronger capital markets regulation increase the level of R&D investments?

Yong Zhao and Shihui Cheng

Does managerial climate risk perception improve environmental, social and governance (ESG) performance? Evidence from China

Ye Tian and Mengyang Zhao

Corporate environmental, social, and governance performance, investor attention, and corporate development capability—An empirical examination based on moderating and threshold effects

Siyun Xu, Xiaodong Bai and Xia Chen

Policy-driven innovation: Does the renewable energy development initiative foster corporate innovation in renewable energy technologies?

Xiaoqian Liu, You Jia, Conghao Zhu, Wang, Chang’an and Jian Yao

Data element utilization and firm value

Meihuan Tang

Unraveling the ‘green-default paradox’: Assessing the influence of gender-diverse boards and socially responsible ratings

Vu Quang Trinh, Nga Nguyen, Phuong Le and Thao Ngoc Nguyen

The “Solow paradox mystery” of information security standardization construction and labor investment efficiency: Empirical evidence based on ISO27001 certification

Hongyan Huang, Yeming Sang and Rui Huang

The effect of exploratory trademark strategy on corporate cash holdings

Ying Zou, Jianxin Li, Shufang Lai and Min Li

Performance hurdles in venture capital fund compensation

Jianwei Dong, Yuan-Teng Hsu, Guoping Shi and Siyuan Tan

The impact of climate change on credit portfolios and banking resilience: Preliminary evidence from a developing economy

Muhammad Umar, Nawazish Mirza, Monica Violeta Achim and Samuel Ribeiro-Navarrete

Can digital inclusive finance promote the Internet business model? Empirical evidence from Chinese listed firms

Li Zhang, Xikai Chen, Jiao Peng and Tongtong Guo

The impact of green finance on debt financing costs from the perspective of strategic corporate signaling behavior—Evidence from China

Shuangyan Li, Zehua Chen, Yu Diao and Zeming Chen

Do investors pay attention to the long-term sustainable company development?

Jinjuan Yang, Kaihao Qian and Yiyao Sun

Climate transition and the speed of leverage adjustment

Maurizio Dallocchio, D’Ercole, Francesco, Domenico Frascati and Massimo Mariani

Can ESG ratings influence relationship-based transactions: Empirical evidence from Chinese listed companies

Jiawei Zhang, Ruzhou Wang, Yi Ding and Fangzhi Liang

Macro leverage ratio of government departments and the dynamic adjustment of corporate capital structure

Ping Wang and Rui Zhao

Modeling climate policy uncertainty into cryptocurrency volatilities

Shusheng Ding, Xiangling Wu, Tianxiang Cui, John W. Goodell and Anna Min Du

Artificial intelligence and corporate ESG performance

Junjun Li, Tong Wu, Boqiang Hu, Dongliang Pan and Yaqiong Zhou

How does green finance reform affect corporate ESG greenwashing behavior?

Shi Hu, Peilin Chen and Chunli Zhang

Unveiling the impact of irrelevant answers on analyst forecast errors: A topic modeling approach

Mengshu Hao, Yang Xu, Peiyao Yuan and Kecai Chen

Reevaluating the carbon premium: Evidence of green outperformance

Christoph Hambel and Floor van der Sanden

Natural disasters, unnatural earnings: How do climate disasters impact earnings management?

Sabri Boubaker, Lei Gao, Khanh Hoang and Cuong Nguyen

The impact of climate policy uncertainty on the correlations between green bond and green stock markets

Yaling Chen, Qinnan Jiang, Zhifeng Dai and Yinpeng Liu

Fund social network and MD&A disclosure quality

Hanbin Zhu and Yiyun Ge

The spatial effects of digital inclusive finance and traditional finance on the income of the migrant population: A comparative analysis of 243 cities in China

Ronghai Yang, Yuqin Li and Yabo Li

Dynamic connection between climate risks and energy markets

Huizhen Jia

The impact of ESG performances on analyst report readability: Evidence from China

Jing Xu, Wei Wu and Xuan Feng

Shadow banking risk exposure and green new quality productivity forces resilience: Pathways to development for Chinese firms

Wenke Yang and Zhen Che

The impact of bank digital transformation on enterprises digital technology innovation in China

Xiaodong Wang, Yunfeng Deng and Xiaomeng Mao

Biodiversity conservation and corporate environmental information disclosure: Evidence from a quasi-natural experiment in China

Yinying Chen, Liang Yin, Shiyang Hu and Xiang Li

Digital inclusive finance and local government debt: Examining the mechanism of impact on high-quality rural development from a macroeconomic perspective

Sufang Zheng, Siming Huang and Xu Deng

The impact of digital financial inclusion on the high-quality development of small- and medium-sized enterprises—Evidence from China

Yingying Zhang, Xin Jin and Hongtao Li

Employee welfare and earnings management

Qifan Zhai and Lin Xu

Do narrative-related disclosures in the annual report enhance firm value? New evidence from an emerging market

Thai Hoang Nguyen, Lien Phuong Thi Vu, Anh Ngoc Mai and Tuyen Quang Tran

Political sentiment and corporate payouts

Ashrafee Hossain, Ramzi Benkraiem and Chandrasekhar Krishnamurti

Natural disaster experiences and household entrepreneurship: Evidence from China

Yuxin Yao, Biman Yang and Yang Zhou

The impact of ESG rating divergence on stock price crash risk

Guanglin Sun, Zian Yan, Zejun Gong and Mengding Li

Corporate ESG performance and abnormal cash dividends

Haiyan Yang, Feier Tang, Fang Hu and Daifei Yao

The role of common ownership in shaping ESG rating uncertainty: A collaborative governance perspective across time horizons

He Yang

The effect of national culture and social capital on banking ESG performance: Evidence from Europe

Filippos Ioannidis, Kyriaki Kosmidou and Constantin Zopounidis

Retailers' risk attitudes and the value of cooperation in supply chain finance under investment-loan linkage financing

Xin Li, Yanhua Zhou, Dexiang Mei and Hui Yu

Cost pressure or innovation-driven? Social insurance and firm exporting

Xiaoxia Zhao, Chi Jia and Haoru Li

Artificial intelligence, corporate information governance and ESG performance: Quasi-experimental evidence from China

Xiaoyong Zhou, Gaochao Li, Qunwei Wang, Yangganxuan Li and Dequn Zhou

The impact of digital inclusive finance on household carbon emissions: Empirical evidence from China

Yanchao Feng, Tong Yan, Shilei Hu and Zhenhua Zhang

How does green credit effectively promote green technology innovation?

Bin Xu and Boqiang Lin

Tournament incentives, corporate overinvestment, and economic consequences

Heeick Choi, Khondkar Karim and Yin Liu

Local CSR, local ownership and firm value

Taylan Mavruk

Undiversified shareholders, socioemotional wealth, and corporate hedging: Evidence from family firms

Amal P. Abeysekera, Paul Brockman, Chitru S. Fernando and Jesus M. Salas

Iterated Dynamic Model Averaging and application to inflation forecasting

Sihan Chen, Lei Ming, Haoxi Yang and Shenggang Yang

Crop damage, local climate risk perceptions, and small business access to credit

Jun Duanmu, Yongjia Li, Salman Tahsin and Jiayi Xu

ESG performance and the cost of debt. Evidence from the corporate bond market

Paolo Fiorillo, Antonio Meles, Antonio Ricciardi and Vincenzo Verdoliva

Explainable-machine-learning-based online transaction analysis of China property rights exchange capital market

Yu Zhou, Zihe Zhang and Zitong Guo

Banking competition and the enhancement of new quality productive forces: Evidence from China

Yuanming Ren, Jingyi Gao, Xinyu Zhan and Qizhou Xu

Investment decision making for large-scale Peer-to-Peer lending data: A Bayesian Neural Network approach

Yanhong Guo, Yonghui Zhai and Shuai Jiang

CEO pay structure and ESG rating disagreement

Xiangqiang Liu, Yuling Peng, Qinyang Li and Chu-Hua Wu

Environmental governance shock and industrial intelligence upgrading: Insights from machine-labor substitution

Yaqi Wan and Zhensheng Li

Foreign exchange markets, climate risks and contextual news: An intraday analysis

Mohamed A. Ayadi, Walid Ben Omrane and Pari Gholi Panah

Warehouse receipt pledge financing using blockchain data asset

Junhuan Zhang, Kewei Cai and Qiuhong Zhao

Regulatory influence on corporate cash holdings: Minority shareholder activism by regulators

Rongrong Chen and Xiaomeng Charlene Chen

The value of digital government transformation: Evidence from R&D subsidy efficiency in China

Deli Wang, Xiaoyuan Liu, Shiyang Hu and Shangrui Wu

The AI-sustainability Nexus: How does intelligent transformation affect corporate green innovation?

Chongchong Xu and Boqiang Lin

How does top management team recomposition affect corporate trade credit financing

Shuai Xu, Suge Zhang and Chen Cheng

The role of executive incentives and corporate social responsibility in driving corporate innovation

Ying Li, Lina Jin and Peilin Chen

The new environmental protection law, political connections and corporate ESG performance

Ni Zhang and Hongjun Han

Dual transformation of family businesses under China's dual carbon goals: Exploring social impact and economic benefits

Tao Zhang and Jie Tian

Promoting energy saving and emission reduction benefits in small and medium-sized enterprises supply chains through green finance - Evidence based on artificial intelligence intervention

Lixia Jiang, Xiaojing Cao, Zeyu Wang, Yun Zhan, Jiali Zhang and Shuai Chen

The impact of green bond issuance on corporate green innovation: A signaling perspective

Changsong Li, Xiaojing Cao, Zeyu Wang, Jiali Zhang and Huan Liu

Family digital competence, residents' subjective well-being, and tourism consumption levels—A study based on CFPS data

Shuguang Wang, Guangbin Cheng and Yuanhan Chen

Supply chain digitalization, corporate governance, and enterprise carbon emissions

Dan Li

Digital transformation and tax compliance in Chinese industrial sector

Shi Chen, Zhongyi Liu and Wanlin Cai

Structure of interest-bearing liabilities and corporate ESG performance

Qiming Yang and Ruilin Xiang

Common institutional investors and the tone of key audit matters

Xiaoliang Wang, Wei Zhao and Ruizhi Liu

Corporate financialization, digital transformation, and industrial supply chain resilience: Mechanisms based on R&D investment and financial regulation

Yuchen Song, Mingqi Zhu and Ye Wang

Green governance and value relevance of earnings

Bo Zhu and Shaoqian Wu

Financial order matters: The real effect of financial-judicial trials on stock price informativeness

Xudong Lin, Hao Zhu and Yiqun Meng

Board co-option and audit quality: Evidence from US

Samar S. Alharbi, Asif Saeed, Umer Iqbal and Najoua Elommal

Forecasting crude oil prices: A Gated Recurrent Unit-based nonlinear Granger Causality model

Qian Liang, Qingyuan Lin, Mengzhuo Guo, Quanying Lu and Dayong Zhang

International capital flows, financial development, and economic growth fluctuations

Fang Li, Shuyong Ouyang and Victor Chen

Top management team stability and stock price crash risk: Evidence from China

Bofu Deng, Zhenge Peng, Kam C. Chan and Hongce Chen

Sustainability bond, sustainability-linked bond, and firms' environmental performance

Takuto Shimauchi, Masaki Fukui, Daiki Yamamoto, Yuto Taura and Keigo Kameda

Heterogeneous effects of common volatility in energy commodity markets on the structure of inter-sectoral connectedness within the Chinese stock market

Baifan Chen, Jionghao Huang, Lianzhou Tang, Jialu Wu and Xiaohua Xia

Hedging geopolitical risks with diverse commodities

Dror Parnes and Sapir S. Parnes

Acquirer board independence and acquisitions performance: A meta-analysis

Mussa Hussaini

Earning quality and climate risk: The case of European firms

Rim Ben Abdesslem, Imed Chkir and Samir Saadi

Opportunism in crisis: Big baths and COVID-19 disclosure

Meng Guo, Danglun Luo and Chen Liu

Does digital transformation affect systemic risk? Evidence from the banking sector in China

Yawen Li, Yufei Xia, Zongting Sun and Naili Sun

Can corporate site visits by institutional investors improve the quality of corporate environmental information disclosure? Evidence from China

Chao Feng, Xi Cheng, Jiaxing Luo, Hao Zheng and Miao Wang

Explicit deposit insurance, active risk taking, and bank efficiency in China

Ning Ding, Lei Xu, Xiao Wu and Zixuan Dai

Can digital inclusive finance narrow the internal and external wage gaps in enterprises?

Ruichen Jiang and Qingtian Wu

An empirical study on the relationship between executives' financial background and corporate ESG performance

Junwei Wang, Yafei Xing and Daibo Xiao

State ownership and the value of sustainability: Evidence from China

Zhenshu Wu, Rachel Pownall, Yi-Cheng Shih and Chendi Zhang

Education, technology and high-quality economic development

Su Meiwen, Ji Ming and Li Mengyu

Government open data and corporate supply chain concentration

Yufan Dai, Suping Kang and Wei Liu

Sales investment, marketing digitalization, and corporate growth

Xinyue Wang, Bo Zhang and Linyi Tang

Carbon emission reduction development, digital economy, and green transformation of China's manufacturing industry

Zongguo Ma, Chenhui Ding, Xu Wang and Qiaozhi Huang

China's green transformation under the dual incentives of economic growth and environmental protection

Shujun Zhang, Dingyang Chen and Qifeng Zou

Salary incentives, internal control, and firm's total factor productivity

Zhuo Cheng, Siqi Huang and Jingyi Yuan

Quantifying uncertainty in economics policy predictions: A Bayesian & Monte Carlo based data-driven approach

Shafeeq Ur Rahaman and Mahe Jabeen Abdul