International Review of Economics & Finance

1992 - 2026

Current editor(s): H. Beladi and C. Chen

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

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 106, issue C, 2026

The effect of operational activity volatility on earnings quality: A textual analysis

Yunjing Liu, Yongliang Wu, Mengkai Wang and Min Zhang

Public health restrictions during the COVID-19 pandemic and the impact on international tax evasion

David M. Kemme, Bhavik Parikh and Tanja Steigner

Confucian culture and corporate digital leadership

Zhen Wu, Guoliang Si, Yudong Ai, Ran Gu and Daqian Yang

Policy uncertainty in environment & technology: Impacts on risky and safe-haven assets in China

Luoxi Lin and Menjuan Luo

From beaches to Fintech: Exploring the connectedness of tourism, Fintech, and cryptocurrency

Richard Adjei Dwumfour, Lei Pan and Dennis Nsafoah

How new quality productive forces affect income disparities within enterprises: a work tasks perspective

Yanfeng Wei and Meiting Wu

Mapping municipal debt risks: A spatiotemporal analysis of China's prefecture-level cities

Ling Wei, Dariusz Cichoń, Bing Zeng, Laszlo Vasa and Irum Shahzadi

Higher education, entrepreneurial vitality, and high-quality economic development

Jidan Zhi, Ming Ji and Lishen Ma

Digital rural development and agricultural economic resilience

Zhengdao Li

Greening through growth: Industrial upgrading, environmental governance, and urban green space in China

Qi Yu, Shuheng Wang and Xincheng Zhu

Digital leadership and the development of firms’ cross-border E-commerce

Zerun Wang, Yingying Geng, Peiyang Xie and Ke Peng

Do natural disasters affect product development? Evidence from trademarks

Dieter Gramlich, Thomas Walker, Aoran Zhang and Yunfei Zhao

Data element marketization and corporate key core technology innovation: Evidence from data trading platforms

Xing Gao, Qianyang Tu and Xianzheng Tan

Indirect effects of government guidance funds on firm green innovation: Strengths and limitations of financialized industrial policy in China

Siqi Rao, Pengyi Dai, Zheng Zhou and Li Yuan

Building digital advantage through data connectivity: Cross-Border data flow and the evolution of regional trade

Sheng Peng

Climate policies, energy shocks and spillovers between green and brown stock price indices

Marina Albanese, Guglielmo Maria Caporale, Ida Colella and Nicola Spagnolo

Wall Street's attitude toward the CEO-to-employee pay ratio: Evidence from M&As

Katsiaryna Salavei Bardos, Dev R. Mishra, Hyacinthe Y. Somé and Yuxin Song

Do analysts and long-term institutional investors influence a firm's distress risks?

WeiWei Li, Prasad Padmanabhan and Chia-Hsing Huang

Financial risks of biodiversity loss: A review

Guglielmo Alessandro Visentin

Exploring the cost of home bias in international equity investment

Anil V. Mishra and Sajid Anwar

Ethical substitutes or institutional frictions? Confucian culture, marketization, and internal control effectiveness

Weiyu Zhang, Zhihui Dou, Qianru Wang and Xindong Yang

Substance over form: A carbon performance examination on corporate ESG practices

Bowen Ding, Sumei Luo and Guangyou Zhou

Diversification strategies and risk: Does ownership structure matter? Evidence from the Chinese non–life insurance industry

Guan-Chih Chen

Green factory certification and firms' ESG performance: The moderating role of government intervention and industry competition

Liangjun Wang and Ping Li

The impact of the new day-trading alert system on the Taiwan stock market

Ai-Chi Hsu, Shu-Bing Liu and Chu-Wen Chuang

The impact of government arrears clearance on the private enterprises resilience: A quasi-natural experiment based on special supervision

Shankuo Xiong and Xiaoming Wei

Navigating sustainable digital transformation in South-South cross-border E-Commerce: Insights on cultural adaptation, green marketing strategy, and inclusive business model innovation

Abriham Ebabu Engidaw, Haichun Yu, Weikang Zou, Yixiong Huang and Ayele Addis Ambelu

Dynamic evolution and multiscale drivers of green finance for high-quality energy transition

Yarong Shi, Mengnan Li and Jibo Wang

A bad apple: The spillover effects of geopolitical risks on traditional energy trade

Zhenkun Cai, Lili Wang, Enyu Zhao and Mingzhu Zhou

Environmental Practices and Corporate Cost of Debt: Evidence from European Listed Firms

Sabri Boubaker, Lorenzo Fichera, Simona Galletta and Sebastiano Mazzù

The impact of FinTech credit on growth in capital expenditure: Evidence from Chinese manufacturing firms

Ali Mirzaei, Osamah AlKhazali, Iness Aguir and Wael Aguir

Quantile-based connectedness in the crypto-stablecoin network across market conditions

Hugo Benedetti, Ehsan Nikbakht and Boris Pastén-Henríquez

Who gets scammed? The roles of financial literacy, digital financial security, and overconfidence in Europe

Juan Rafael Ruiz

How does digital-real integration reshape the effective market power of enterprises? From the perspective of dynamic capabilities

Xiaotong Wei, Guangqin Li and Pengbo Li

Assessing the impact of carbon reduction loan on China's green economic growth: A policy coordination perspective

Chen Bian, Zongyi Chen, Zhiguo Fan, Genbo Liu and Yuyong Tan

Prediction of bank transaction fraud using TabNet—an adaptive deep learning architecture

B.S. Prashanth, Manoj Kumar, Ariful Hoque, Nasser Al Muraqab, Immanuel Azaad Moonesar, Udo Christian Braendle and Ananth Rao

Government intervention and corporate default risk contagion: An analysis based on a four-party evolutionary game

Songbo Jia, Bin Sui, Guangdi Shi and Xin Gao

A new perspective on gold as a risk hedge: Long-term impacts of bilateral political tensions between the U.S. and China

Shun Li and Yang Liu

Pre-Announced Revenue Targets in Uniform-Price Auctions: Evidence from Seasoned Equity Offerings

Shenghao Gao, Peyman Khezr and Armin Pourkhanali

Artificial intelligence technology and firms’ OFDI: Evidence from China

Zhuang Yang, Fuxiang Wu and Ziyang Yue

Banking heterogeneity, credit supply and economic growth

Juan Zurita

Climate governance and green innovation in Europe: New perspective

Mahmoud Hassan, Ji-Yong Lee and Marc Kouzez

Facilitator or inhibitor?

Dominik Ulke

FinTech, AI and green outcomes

Merve Coskun, Nigar Taspinar and Gbenga Adamolekun

Sports governance and football club performance

Ahmed S. Alanazi and Hayat Khan

Working capital management and corporate performance: The role of financial constraints

Florinda Silva and Sónia Silva

Green data center pilots and urban economic resilience: Causal inference based on double machine learning

Yongmei Cai, Jinyin Guo and Chengyue Shen

Cross-section of index option rates of return and elasticity dynamics on the EU and US markets

Gunnar Niemann, Peter Reichling and Anastasiia Zbandut

Generative AI as a tool for bank valuation analysis

David Alaminos and Miguel Guillén-Pujadas

Evolution of the manufacturing industry's status in the global value chain division of labor driven by the digital economy

Lu Chen, Sizhou Wen, Yang Gao and Jiurui Rong

Executive inequity aversion and corporate innovation: A behavioral agency theory perspective

Xiaozhen Jiang, Lerong He and Xunfang Zhuo

Venture capital, green innovation, and corporate tax reduction

Xingyu Li, Hang Hong and Biao Liu

Navigating from spatial heterogeneity to synergistic convergence: The dynamics of innovation efficiency in China's regional innovation ecosystems

Zhanhao Zheng, Yuxuan Liu, Yang Zhou and Tongtong Chen

How do executive incentives strengthen the innovation transformation of intellectual capital?

Zirui Zhou, Daiying Zhu and Mingzhen Liu

Does platform integration unlock the value of digital infrastructure? Evidence from Chinese listed firms

Sihan Liu, An Huang, Nan Lin and Zhenfu Han

Macroprudential and monetary policies with an imperfectly competitive banking sector

Nimrod Segev

Interconnected multiscale waves: Tracking shock transmission across cryptocurrency, energy, economy and the environment

Rabie Loukil, Nabila Boukef Jlassi, Foued Badr Gabsi and Amine Lahiani

Financial distress and corporate ESG greenwashing

Ruiqian Li, Chang Che and Tong Huang

Do environmental regulations affect corporate investment preferences? Institutional considerations based on fiscal decentralization

Weihong Wang, Xiao Xu, Mina Li and Shenglin Ma

Navigating through the unknown: The uncertainty channel in monetary policy transmission

Aariya Sen, Rudra Sensarma and Mridul Kumar Saggar

Can you read this chart? Evidence from the U.S. on financial graph literacy and its impact on behaviour

Candida Bussoli and Lucrezia Fattobene

Does ESG shape systemic risk in oil and gas exploration?

Aktham Maghyereh and Basel Awartani

Digital finance and the firms’ production stages along the global value chain

Qiming Liu, Chenda Li, Liang Zhang, Liang Cao and Liubing Lai

Bank branch efficiency with a Bayesian lens on technological heterogeneity

Idaira Cabrera-Suárez, Jorge V. Pérez-Rodríguez, José María Pérez-Sánchez and Miguel Ángel Negrín-Hernández

The value of shareholder environmental activism: Case of Engine No. 1

Jennifer Brodmann, Ashrafee Hossain, Abdullah-Al Masum and Meghna Singhvi

Natural disasters and corporate default risk

Hasibul Chowdhury, Ihtisham Malik, Hui Sun and Searat Ali

Fiscal policy and the government balance sheet in China

W. Raphael Lam and Marialuz Moreno Badia

Does institutional quality matter for domestic bond market development?

Deni Wahidin, Alexandr Akimov, Eduardo Roca and Nicholas Rohde

Spanish recessions 1850–2023: A business cycle accounting analysis

Francisco-Xavier Lores

On the optimality of the deposit insurance premium

Wilfredo L. Maldonado, Wesley Augusto de Freitas Borges and Rodrigo De-Losso

Investor attention, investor sentiment and media in stock market: A literature review and research agenda

Yuyuan Wang

Executives' green experience, green innovation and corporate environmental performance: A machine learning-based news sentiment analysis in China

Yajie Han, Qisong Wang, Xin Xiang and Mengyuan Liu

Open government data and entrepreneurship: Evidence from China

Jinlei Li, Lei Wang and Yuanbiao Huang

Digital finance and the nighttime economy: Novel evidence from nighttime light data and financial attention in China

Shiheng Xie, Wensen Wu and Ying Liu

Bank green bond issuance and liquidity creation: Evidence from Chinese banks

Jing Yu and Chin-Tsai Lin

Does corporate waste management facilitate access to trade credit? International evidence

Khadija S. Almaghrabi and Nader Atawnah

Constructing a regulatory framework for data asset pledge financing: Lessons from China's practice

Yu Wang

Localised or transboundary? Spatial spillover effects of foreign direct investment on Africa's agricultural export competitiveness

Joshua Mabeta, Luboš Smutka and Xiang Lin

Can digital transformation deliver the dual benefits of emissions reduction and efficiency gains?

Danxue Fan and Meiyue Li

Digital transformation and enterprise value creation: A study based on both human capital upgrading and pay gap optimization

Chao Zhang, Yue Sun, Dongyan Xu and Quan Liu

Heterogeneous effects of SRDI policy on asset valuation

Jie Gao and Wenxiu Hu

Borrower verifiability at entry: Credit access and misallocation

Qi Xu and Yongyou Nie

How does cultural consumption city pilot improve household consumption structure upgrade? Evidence from China

Bowen Li and Cai Zhou

How does digital-green policy synergy affect substantive and strategic green technology innovation? Evidence from China

Jianfeng Jiang, Ji Lin and Bingnan Guo

Enhancing spare debt capacity via efficient carbon management

Paula Castro, Borja Amor-Tapia and María T. Tascón

Does financial structure matter for economic growth in an open economy?

Jiajia Yan, Liu Dai and Qiuyun Zhao

Latent variable modelling by supervised diffusion

Daniil Bargman

Government subsidies, maturity mismatch of investment and financing, and ESG performance ——A study about A-share listed new energy companies in China

Liang Wang and Minzhi Chen

Govern digitalization with digitalization: government digital governance and corporate false digital disclosure

Yuxiang Li and Chengcheng Zhu

Can small and micro-enterprises realize value innovation by knowledge sharing?

Qiang Shen and Li-li Xu

Climate risk and financial stability: A systemic risk perspective from Thailand

Pongsak Luangaram, Yuthana Sethapramote, Kannika Thampanishvong and Gazi Salah Uddin

Strength in unity: Unraveling the determinants of dividend payouts across industries

Aymen Ammari, Youssef Souak and Karim Remah

What drives the profitability of Indian banks: Level or growth efficiency?

Biswa Swarup Misra and Biresh K. Sahoo

Corporate climate commitment effect on US firms’ financial performance: A multivalued treatment effect approach

Nihed Fezai and Ramzi Ben Slama

Impact of implicit information in news media on equity risk premium and uncertainty: Based on the Chinese financial market

Fangsui He and Chuang Liu

How does artificial intelligence affect firms' green total factor productivity: Evidence from Chinese listed companies

Ying Ke and Jiajun Luo

Dynamic connectedness between AI, green finance, and energy assets: Risk transmission and portfolio implications during net-zero transition period

Shahzad Ijaz, Syeda Mahlaqa Hina, Asma Rehman Ullah and Saeed Akbar

The mystery of the sluggish upgrade of Japan's trade structure: An explanatory perspective on the deepening of digital trade rules

Zengjie Kuang, Jiawei Yu, Qi Gao and Lixing Guo

The effect of auditor characteristics on the quality of segment disclosures of diversified firms

Sarah Elkelani, Feras M. Salama, Abed Al-Nasser Abdallah, Kimberly Gleason and Eid M. Alotaibi

“Safe haven" or “risk source" ? The time-varying impact of geopolitical risk on China's short-term capital flows

Shiwei Chang, Cong Wang, Bo Chen and Yu Song

Assessing the green low-carbon innovation effect of digital-real integration in the Yangtze River Delta urban agglomeration

Meijuan Hu, Gong Chen, Yujia Zheng and Zaijun Li

Exploring the effects of foreign direct investment and local governance on multidimensional poverty: Evidence from Vietnam

Nguyen Van Bao and Dang Thi Kim Dung

Economic policy uncertainty, managerial perceptions, and corporate cash holdings: A behavioral and institutional perspective

Yixiong Huang, Jingwei Zhou and Simon Gao

The marginal effects of government ownership on individual bank risk and systemic risk: Evidence from China

Kaoru Hosono and Qing Liu

Financial institutions and CO2 emissions in the G20: Fuel-specific and income-level insights

Mansoor Pirabi, Chengbo Fu, Zhihao Huang and Nanying Lin

Combining minimum-CVaR hedging models with a novel maximum efficiency strategy for crude oil future

Kuangxi Su, Yafang He, Yuxin Xiang, Meng Ye and Xuduan Yang

Government audit digitalization and corporate energy efficiency for climate mitigation

Lingli Qing, Pin Shen, Xiang Ma and Farhad Taghizadeh-Hesary

Common ownership mode decision with corporate social responsibility in a three-stage Stackelberg model with two followers

Junlong Chen, Chaoqun Sun, Keying Lin and Jiali Liu

How does the digital economy empower high-quality marine development?

Wei Yao, Yunhang Du and Hua Cheng

Confronting AI-generated information diversity and uncertainty and heterogeneous impact on sustainable consumption

Fa Zhang, Yuting Cui and Shuai Zhang

How does natural resource asset departure audit affect corporate green innovation? Based on enhancement of environmental awareness

Qianghua Guo and Feifei Guo

From bytes to green: The impact of digital transformation on carbon performance

Zhimeng Zhu, Ahmed Imran Hunjra, Mina Sami and Shikuan Zhao

Can environmental regulation reform increase corporate environmental investment? Evidence from China’s “Double Random, One Disclosure” policy

Yuchen Huo, Shijing Nan and Shanbing Lu

A bibliometric and content analysis of financial statement fraud: focus on the use of Industry 4.0 technologies

Ludivia Hernandez Aros, Jorge Juliao-Rossi and Fernando Gutierrez Portela

The impact of leadership team stability on corporate financing costs: Based on intergenerational succession

Shanshan Lin, Silin Chen, Yongqian Tu, Limiao He and Yue Li

Factors of the term structure of realized risk premiums in the Australian currency forward market

Satish Kumar, Stefan Trück and Dennis Wellmann

Financial distress and firm performance: Evidence from Vietnam

Nguyen Duy Suu, Do Thi Thanh Nhan, Chune Young Chung, Joung Hwa Choi and Paul Moon Sub Choi

Can data factor aggregation enhance enterprise resilience?— A quasi-natural experiment employing national big data comprehensive pilot zone

Liyan Sun, Chengya Huang and Li Yang

The governance configurations of high firm environmental performance under external audit and political green pressures

Phong Thanh Nguyen and Linh Thi My Nguyen

Dividend behavior and ESG reporting in GCC publicly listed firms

Sakthi Mahenthiran, Thomas Gjerde and Junaid Ansari

Does customer's climate risk disclosure affect supplier's cash holdings? Evidence from China's listed firms

Geng Chen and Yikai Han

Do policy loans promote employment? Firm-level analysis

Kam C. Chan and Guangzi Li

Unravelling determinants and interconnectedness among global risks and financial stress in South and Southeast Asia

Mohammad Enamul Hoque, Md Akther Uddin, Faik Bilgili and Samiha Binte Tariq

Financial regulation and corporate tax avoidance: Evidence from China

Ming Chen, Linghao Yan and Xiancheng Xiong

ESG performance and audit pricing: A European perspective

Xuefeng Shao, Muhammad Umar, Nawazish Mirza and Yujie Zhu

Time-varying risk aversion and ‘investor fear’: Evidence from the crude oil markets

Hou, Yang (Greg), Yang Hu, Les Oxley and John W. Goodell

CEOs' famine experience and corporate social responsibility: Evidence from China

Zanjie Ren, Baoling Zou, Ashok K. Mishra and Jinzheng Ren

Tracking oil price shocks and airline stock reactions using entropy-based approaches

Faheem Aslam, Paulo Ferreira, Márcia Oliveira and Dora Almeida

Retraction notice to “Return and volatility spillovers among global assets: Comparing health crisis with geopolitical crisis” [International Review of Economics and Finance 87 (2023) 557-575]

Muhammad Abubakr Naeem, Foued Hamouda, Sitara Karim and Samuel A. Vigne

The impact of climate risks on European sovereign credit ratings and long-term borrowing costs

Szilárd Erhart, András Bethlendi and Kornel Erhart

Fiscal decentralization, environmental regulation, and carbon emission reduction effects

Ke Tang, Siwei Wu, Jun Liu and Grace Li Tian

Undisclosed pollution: Environmental information disclosure and transboundary pollution

Zengdong Cao, Jun Liu and Drew Woodhouse

Cardinality constrained index tracking in an end-to-end way: Soft or hard?

Yanyi Zhang and Johannes De Smedt

Corrigendum to “Impacts of digital-technology adoption on workers: A simple model and evidence from China” [International Review of Economics and Finance 96 Part A (2024) 103618]

Lihan Jiang, Yiyao He and Haiwei Jiang

Does uncertainty disclosure tone influence insider sales profitability?

Hongshan Geng, Baban Eulaiwi, Ahmed Al-Hadi, Lien Duong and Grantley Taylor

Does investor attention drive the connectedness across FX, bond, stock, and commodity markets? Evidence from the federal funds rate

Xin Wang, Wenting Zhang and Hisashi Tanizaki

Contraction or expansion? Impact of population aging on corporate employment in China

Shiqi Yao, Limin Song and Junkang Zhang

Unlocking new paths to mineral resources’ green utilization: The new role and challenges of Fintech

Qianying Chen and Zhongzhu Chu

Impact of information consumption pilot policies on export resilience

Qizhen Wang, Guosheng Gao, Shengyuan Wang and Pengcheng Qi

Institutional ownership and the qualitative informativeness of market risk disclosures

Tianqi Jiang, Xin Luo, Zhao Wang and Fan Zhang

Growth opportunities and asymmetric risk: An empirical investigation of upside and downside Beta

Paulo Morais Francisco

Beyond volatility: Higher-moment spillovers in the green finance- energy-energy metals nexus

Kuntong Mei and Yuanying Jiang

Investor response to default shock: Diversification and strategy shifts in marketplace lending

Geran Tian and Weixing Wu

Process-based analysis of European fiscal pressure and its impact on investment during the recession period

Monica Laura Zlati, Costinela Fortea, Valentin Marian Antohi, Nicoleta Barbuta Misu, Ionut Marius Croitoru and Teodora Odett Breaz

Schumpeterian dynamics and inclusive economic resilience: Digitalization-driven recovery in SAARC and ASEAN economies

Avik Ghosh and Suvajit Banerjee

State-owned equity participation and Climate Risk Disclosure in Chinese private firms

Zixuan Zhuang, Yu Ran, Haozhou Yin and Yinuo Xu

Deception and income: An empirical study based on height misreporting

Shuang Pan and Ming Jin

International financial stress networks and the heterogeneous effects of US-China monetary policies: Evidence from major economies

Jing Ge, Chenqi Zhang, Yuqin Xia, Fujun Lai and Sha Zhu

Gender differences on the perception of sustainable finance

Sara Corral, Marcos González-Fernández, Carmen González-Velasco and Francisco José Sáez Trujillo

Does international expansion create shareholder value? Evidence from European multinational enterprises

Irsa Azam, Mirza Muhammad Naseer, Yongsheng Guo and Mariem Brahim

The role of affiliates' external financing and risk-taking in internal capital markets: Evidence from U.S. nonlife insurance groups

Ching-Yuan Hsiao

Corrigendum to “Government intervention and corporate default risk contagion: An analysis based on a four-party evolutionary game” [International Review of Economics and Finance 106 (2026) 104917]

Songbo Jia, Bin Sui, Guangdi Shi and Xin Gao