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 101, issue C, 2026

Confucian culture, artificial intelligence, and executive financial misconduct: Internal control and information disclosure as governance channels

Linlin Hong, Mingjian Xie, Sisi Liu and Xiaohong Zhao

Investigating the effects of R&D incentives and earnings management on equity incentives

Aimin Li and Xu Xu

Are renewable energy assets defensive under financial market uncertainty? Evidence from a combined PCA–wavelet–portfolio analysis

Paolo Canofari and Marco Tedeschi

Capital market liberalization and its impact on corporate sustained innovation

Meng Meng, Yuan Gao and Chengwei Zhang

Artificial intelligence technology application and corporate green productivity: A study on financial transmission mechanisms

Jincun Fu, Yunhe Liu and Lisha Jiang

How the magnificent seven reshape market spillovers: TVP-VAR evidence

Hojun Kang, Minjeong Kwon and Sang-Gun Lee

Ex-ante defense: enterprise risk management and supply chain integration

Yuning Dong, Xueyi Zhong and Shuang Zou

The impacts of sectoral distortions on aggregate total factor productivity

Chao Lv and Yan Zhu

Financial frictions, depreciation, and capital return transmission

João Tovar Jalles

Labor market effects of government R&D spending across age groups

Yeon Jik Lee

Asset Prices and Monetary Expansion: Evidence from CPI- and Money-Based Valuation

William Parker

How does green credit interest subsidy enhance corporate financing efficiency through green consumption?

Limei Huang

Executive team stability and ESG rating divergence

Boya Guo, Xinran Lyu and Yanze Wang

Digital trade rule integration: Driver or disruptor of GVC restructuring?

Zilong Yu and Xinxuan Cheng

Wildfires and financial stability of U.S. regional banks in California

Jascha-Alexander Koch, Mohammad Saiful Islam and Muhammad Sabir Khan

Digital M&As, digital resource empowerment and firm value: Evidence from China

Shuangshuang Feng and Bo Yang

Corporate shift from real to virtual and human capital distortion: A mechanism test with digital skill-bias

Zhaoshan Liu and Audrey Yang

Time-of-day effects in the Bitcoin options market

Lai Trung Hoang and Trang Thu Phan

Dividend policy selection under equity pledge financing: Earnings management pathways and property rights

Shiqing Chen and Haicui Xu

The secrets they never taught you: Threshold returns to human capital and intergenerational mobility

Pablo Gutierrez Cubillos and Roberto Jara

Systemic risk of the Chinese banks at different frequencies: Evidence from the wavelet conditional value at risk (CoVaR)

Junhua Jiang, Cong Ma and Vanja Piljak

Stock market responses to conditional tariff threats: Evidence from the Greenland tariffs

Wisarut Suwanprasert

Corporate environmental disclosure and stock crash risk

Ge Guo and Zhihui Fan

Geopolitical shocks and currency co-movement: Country and risk regime heterogeneity

Yike Sun, Cunqi Fan and Yimin Wu

Government integrity, government–business collaboration, and corporate patient capital

Cong Ma and Xianping Shi

Exploring the role of digital inclusive finance in narrowing gender income inequality: an analysis of the mediating effect of educational attainment

Nike Li and Xingxu Han

ESG performance and corporate financial distress: Evidence from China

Jie Sun, Mengru Zhao and Nengfei Li

Foundation ownership and parental leave uptake: Evidence from a Danish reform

Martin Conyon, Juyeong Jeong, Thomas Poulsen and Steen Thomsen

Financial shock transmission in the space economy

Ifran Khan, Mrs Faryal, Chin Man Chui and Qinuo Yao

Continual learning for implied volatility surfaces under regime shifts

Jirong Zhuang and Xuan Wu

Digital inclusive finance and family farm entrepreneurship

Dandan Ni, Ke Zhang, Yin Liu and Jiaxin Ni

Challenging the rare disaster model: An empirical analysis using the survey of professional forecasters

Fatemeh Naebi

Corporate social performance, retail investor trading, and stock price crash risk

Chang Chan, Calvin J. Chiou and Chin-En Wu

Relaxing migration barriers and household financial participation: evidence from China

Gefei Wang and Yinhe Liang

Customers’ non-GAAP disclosures and suppliers’ investment efficiency

Kenuo Li, Lingwei Li, Weixiao Wang and Lijuan Zhang

Global financial cycles and firm leverage in emerging economies: Firm and sector level heterogeneity

Woo Jin Choi and Ju Hyun Pyun

Examining the impact of geopolitical risks on the international Sukuk market

Yusuf Aytürk, Mehmet Asutay and Ercument Aksak

How does digital platform capability enhance firm value: The mediating role of dual innovation synergy

Zekun Chen, Jinyu Chen and Jinghuai She

Ethereum risk states as a tail-risk switch for Art NFTs:Evidence from SuperRare

Chen Ziwen

Financial literacy and household financial asset allocation: Evidence from CHFS

Fuquan Guan and Jialing Pan

Scheduled FOMC statements and intraday macro event risk in cryptocurrency markets

Manlu Yang and Yufeng Wang

Local and anglosphere-based geopolitical risk and sovereign stress in the Euro Area

Francesco Frangiamore and Jamel Saadaoui

Volume 100, issue C, 2026

Distal stakeholders and enterprise innovation: Evidence from multidimensional attention

Rongda Chen, Wenhao Xiao, Zheng Tian, Wenyan Hu and Feng Xu

The sports industry as an engine of economic growth: A financial development perspective

Rongjiao Hu, Xingci Yang and Ze Xu

Financial technology innovation, data transparency, and the quality of corporate financing: An empirical inquiry based on financial economic data

Boyu He, Zimeng Li, Gongyu Ke and Yuhan Zhang

Human resource service industry and regional economic growth

Yang Long, YanPing Li, Xiaotong Yu and Siqi Zou

The impact of abolishing shareholder perks on dividend policy: Evidence from Japan

Yoshiaki Matsuura

The market value of political alignment: Recent U.S. evidence

Bilal Hafeez, Onur Kemal Tosun and Arman Eshraghi

Trading on record-breaking monthly revenue announcements

Chun-Chuan Lai, Wei-Hsuan Tsai, Yueh-Neng Lin and Anchor Y. Lin

Intellectual property protection, collateral value of intangible assets, and cost of debt

Zhijun Yang

U.S. Monetary policy financial spillovers and the time-varying impact on China’s real financing costs

Nan Feng and Jinfeng Cai

Incorporating data resources into financial statements and manufacturing enterprise debt financing: Evidence from China

Zhongsheng Zhou, Jingyao Zhang and Ning Tang

Do whistleblowing allegations affect the cost of debt?

Qu Deng, Donghui Li, Zhi Li and Zeyu Sun

Digital finance development and regional public cultural service construction

Yanbo Wang

Climate accelerator: Physical risk intensifies spillovers between banking and real economy sectors

Wenna Fan, Feng Wang and Hao Zhang

Blockholder network centrality and strategic environmental disclosure

Jianing Liu, Yuanyuan Man, Youwei Li and Runze Wang

Natural disasters reveal firms’ true colors: Evidence from China’s A-share listed firms

Jianjun Sun, Chao Zhang, Hongtao Liu, Tahira Naz and Nannan Zu

Cyber risk under stress: Bank cyber shocks and systemic fragility

Masayoshi Chida, Seohyun Kim and Naoyuki Yoshino

Global risk versus financial integration in portfolio bond flows

Ye Jin Heo

Does interest rate liberalization promote the credit behavior of commercial banks: From the perspectives of capital regulation and business innovation

Mo Chen and Xiaosha Wei

From corporate social responsibility to higher product quality: Unpacking the U-shaped relationship through resource allocation and efficiency

Jin Zhou, Hongguang Sui and Mingxiang Gao

Environmental litigation, social attention, and corporate value: Evidence from China

Miao Wang, Zhihui Wang, Yuxin Feng and Chao Feng

Artificial intelligence, financial resource allocation, and the service capacity of sports research institutions

Chang Liu, Jingke Gao and Ziyuan Liu

Sports participation and commercial insurance demand

Siyuan He and Xueying Yao

Financial decentralization, fiscal institutions, and development quality: Evidence from China

Yongli Chen, Jinpeng Yin, Zhicheng Wan and Ruofan Wu

Stepping over corporate venture capital’s toeholds: do third-party acquirers benefit from CVC’s involvement in their targets?

Saira Latif and Yi Yang

Artificial intelligence penetration, talent development, and employment rate: Insights from social financial support mechanisms

Jia He and Lu Tong

Media attention, digital finance, and stock price crash risk: evidence from film and television companies

Jianhua Jiang, Mohd Nor Shahizan Ali and Wan Amizah Wan Mahmud

Exposure to government agencies: Impacts on corporate cash holdings and capital investments

Huiyi Zhu, Yeuthong Tham and Yuni Yuningsih

Are debt-to-equity swaps a win-win strategy in corporate bankruptcy reorganization? Evidence from China

Chaoyi Huang and Zhongxu Ji

The impact of judicial reforms on corporate financing costs: Evidence from specialized bankruptcy courts

Jie Li, Xinsi Zheng and Xiaoyu Sun

Digital Infrastructure Construction and household risky financial market participation

Rui Zheng, Rundong Guo, Xiaoqing Sun and Jiayi Liu

The impact of logistics service standardization on corporate cost stickiness: Evidence from China

Chao Hu, Zhaohui Zhu and Yicheng Chen

Digital economy development and global value chain resilience

Jinming Wang and Xin Zhang

Cultural secrecy, corruption, and earnings management

Alexandru Todea, Daniel Gheorghe Stuparu and Anita Mihaela Todea

Does improving judicial process effectiveness relieve the maturity mismatch between corporate investment and financing? Evidence from a quasi-natural experiment

Xiuli Deng and Juan Gao

Sustainable exploitation equilibria for dynamic games with irreversible failure

Nicholas H. Kirk

Employee digital competence, financial technology, and enhancement of employee performance in enterprises

Meng Chai, Doris Hooi-Ten Wong and Ming Yuan

Mandatory disclosure in oligopolistic market making

Seongjin Kim and Jin Hyuk Choi

Can REITs alleviate local government debt burden? Evidence from China’s pilot program

Jialin Wen, Yicheng Wei and Yifu Wang

Valuation of proof-of-stake and smart contract cryptocurrencies

Huayuan Dong, Marko Hans Weber and Yao Xiao

Dynamic effects of financial openness and capital account controls on economic growth

Xiaohua Liu, Bianling Zhang, Caoyuan Zhao and Yusheng Li

Social media echo chambers and stock price volatility: Evidence from Chinese investor forums

Jianxiang Zhang, Maoguang Wang and Xinzi Xia

The effects of cross-border acquisitions on acquirers’ environmental performance: the mediating role of overseas market expansion and green innovation

Yuhuilin Chen and Miao Wang

Do investors care about climate commitments? evidence from Net Zero Banking Alliance withdrawals

Yudi Hartanto, Dirk G. Baur and Liu, Zhangxin (Frank)

Is the grass always greener on the other side? Investor regret and equity returns in developed yet illiquid markets

Anh Tuan Le, Harvey Nguyen, Cuong Nguyen and Baiding Hu

Liquidity depth and information efficiency: High-frequency evidence from leading U.S. technology stocks

Eunjung Noh, Young-Sung Kim and Sun-Yong Choi

Digital economy, resource allocation efficiency, and firm export resilience

Chuntong Xie and Ziniu Yu

Board gender diversity and liquidity in microfinance institutions

Hubert Tchakoute Tchuigoua and Jean Pierre Gueyie

Algorithmic trading, systematic tail risk, and corporate transparency

Jianxiang Liu, Haofang Shi and Wenyu Yi

Predicting executive compensation structure in China: a machine learning approach

Yu Hong and Jianbing Shao

Adaptive learning and financial stability: The role of network topology reshaping

Qianqian Gao, Naixi Chen and Peng Zhao

When bookbuilding uncertainty hits: Pricing and real effects of primary-market uncertainty

Koji Takahashi and Sumiko Takaoka