IJFS

2012 - 2025

Current editor(s): Ms. Hannah Lu

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Volume 12, issue 4, 2024

Examining the Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality of Multinational Companies pp. 1-23

Amar Johri

Research on the Impact of Economic Policy Uncertainty and Investor Sentiment on the Growth Enterprise Market Return in China—An Empirical Study Based on TVP-SV-VAR Model pp. 1-20

Junxiao Gui, Nathee Naktnasukanjn, Xi Yu and Siva Shankar Ramasamy

Unraveling Youth Indebtedness in China: A Case Study Based on the “Debtors Avengers” Community on Douban pp. 1-20

Junan Zhang and Dong Liu

Mobile Financial Services and the Shadow Economy in Southern African Countries: Does Regulatory Quality Matter? pp. 1-20

Adewale Hassan

Adapting the National Financial Capability Test to Address Generational Differences in Cognitive Biases pp. 1-20

Sergio Da Silva, Ana Paraboni and Raul Matsushita

More Quality, Less Trust? pp. 1-18

Michael Dreyfuss, Yahel Giat and Eran Manes

The Mediating Role of Mobile Banking-Based Financial Inclusion Disclosure on the Relationship Between Foreign Investment and Bank Performance pp. 1-18

Omar Ikbal Tawfik, Mohammed Ali Ahmed and Hamada Elsaid Elmaasrawy

Corporate Social Responsibility and Country Governance: An International Comparative Study Amid the COVID-19 Pandemic pp. 1-51

Dimitrios Vortelinos, Ioannis Passas, Christos Floros and Alexandros Garefalakis

The Real Value of CSR Performance in the NEV Industry: Evidence from China pp. 1-19

Qing Wu and Theeralak Satjawathee

Factors Influencing Hotel Revenue Management in Times of Crisis: Towards Financial Sustainability pp. 1-19

Luís Lima Santos, Conceição Gomes, Cátia Malheiros, Catarina Crespo and Carla Bento

Digital Financial Knowledge Scale (DFKS): Insights from a Developing Economy pp. 1-19

Kelmara Mendes Vieira, Taiane Keila Matheis, Eliete dos Reis Lehnhart and Fernando Oliveira Tavares

GINI’s Odyssey in Greece: Econometric Analysis of Income Inequality, GDP, and Unemployment Through Economic Phases (Pre-Crisis, Crisis, Memoranda, and Post-Memoranda) pp. 1-19

Panagiotis Karountzos, Nikolaos T. Giannakopoulos, Damianos P. Sakas, Kyriaki I. Efthalitsidou and Stavros P. Migkos

Do Foreign Investors Underperform or Outperform Domestic Investors in Trading Activities? Evidence from Indonesia pp. 1-11

Deddy P. Koesrindartoto, Aurelius Aaron and Shuqi Wang

Financial Innovation and Crowdfunding: Influencing Investment Decisions in Tech Startups pp. 1-17

Kaimuk Panitkulpong, Amnuay Saengnoree and Thapong Teerawatananond

Black–Scholes 50 Years Later: Has the Outperformance of Passive Option Strategies Finally Faded? pp. 1-17

Andrew Kumiega, Greg Sterijevski and Eric Wills

Corporate Governance and Employee Productivity: Evidence from Jordan pp. 1-17

Abdullah Ajlouni, Francisco Bastida and Mohammad Nurunnabi

Unveiling Intangible Assets: Exploring Voluntary Disclosure and Its Interaction with Accounting Conservatism and Analyst Attention on Financing Constraints pp. 1-21

Congrong Li and Zhe Ning

FinTech Implementation Challenges in the Palestinian Banking Sector pp. 1-21

Jamal Hurani, Mohammed Kayed Abdel-Haq and Emir Camdzic

Innovation Capacity as a Mediating Mechanism Between Strategic Risk Integration and ESG Performance: Evidence from Jordanian Banks pp. 1-21

Munther Al-Nimer

Overcoming Financial Constraints on Firm Innovation: The Role of R&D Human Capital pp. 1-15

Sung-Tae Lee and Sun-Moon Jung

Does the Size of a Bank Moderate the Relationship Between Income, Asset Diversification, and Bank Stability? pp. 1-15

Tabassum Chowdhury, Rashed Al Karim, Aisyah Awanis and Abrar Rownak

Executive Green Perception and Green Innovation Improve New Quality Productivity in Chinese Listed Firms pp. 1-29

Jiaran Li and Haslindar Ibrahim

Food Financialization: Impact of Derivatives and Index Funds on Agri-Food Market Volatility pp. 1-29

María del Rosario Venegas, Jorge Feregrino, Nelson Lay and Juan Felipe Espinosa-Cristia

A Hybrid of Box-Jenkins ARIMA Model and Neural Networks for Forecasting South African Crude Oil Prices pp. 1-13

Johannes Tshepiso Tsoku, Daniel Metsileng and Tshegofatso Botlhoko

Anonymity in Dealer-to-Customer Markets pp. 1-16

Daniela T. Di Cagno, Paola Paiardini and Emanuela Sciubba

Natural Cubic Spline Approximation of Risk-Neutral Density pp. 1-31

Shuang Zhou, Liyuan Jiang, Keren Li, Fangfang Wang and Jie Yang

The Impact of COVID-19 on the Fama-French Five-Factor Model: Unmasking Industry Dynamics pp. 1-31

Niall O’Donnell, Darren Shannon, Barry Sheehan and Badar Nadeem Ashraf

The Impact of Corporate Social Responsibility on Cash Holdings: The Moderating Role of Board Gender Diversity pp. 1-22

Abdelmoneim Bahyeldin Mohamed Metwally, Saleh Aly Saleh Aly and Mohamed Ali Shabeeb Ali

Quantile Spillovers and Connectedness Between Real Estate Investment Trust, the Housing Market, and Investor Sentiment pp. 1-22

Elroi Hadad, Thai Hong Le and Anh Tram Luong

The Impact of Ownership Authority on Cash Conversion Cycle in Public Hospitals: A Comparative Analysis of Provincial and County Hospitals pp. 1-12

Bartlomiej Krzeczewski

Developing a Measure of Financial Privacy: A Pilot Study of U.S. College Students pp. 1-14

Thomas A. Hanson and Andrew J. Byrd

Estimating Tail Risk in Ultra-High-Frequency Cryptocurrency Data pp. 1-14

Kostas Giannopoulos, Ramzi Nekhili and Christos Christodoulou-Volos

Blockchain Tokens, Price Volatility, and Active User Base: An Empirical Analysis Based on Tokenomics pp. 1-30

Roberto Moncada, Enrico Ferro, Maurizio Fiaschetti and Francesca Medda

Exchange Rate Pass-Through on Prices in Nigeria—A Threshold Analysis pp. 1-26

Olajide Oyadeyi, Oluwadamilola A. Oyadeyi and Faith A. Iyoha

Volume 12, issue 3, 2024

AI-Driven Financial Analysis: Exploring ChatGPT’s Capabilities and Challenges pp. 1-35

Li Xian Liu, Zhiyue Sun, Kunpeng Xu and Chao Chen

Assessing the Resilience of Islamic Stocks in BRIC Countries: Analyzing Coherence and Cointegration with S&P 500 Options Implied Volatility Smirk during the Global Financial Crisis pp. 1-33

Ariful Hoque, Tanvir Bhuiyan and Thi Le

Optimal Market-Neutral Multivariate Pair Trading on the Cryptocurrency Platform pp. 1-24

Hongshen Yang and Avinash Malik

The Relationship between Financial Literacy Misestimation and Misplacement from the Perspective of Inverse Differential Information and Stock Market Participation pp. 1-24

Yun-Ho Lee and Weihua Ma

Appraising the Role of Strategic Control in Financial Performance: The Mediating Effect of the Resource Allocation Process—The Case of the Ministry of Finance–North Lebanon pp. 1-31

Basma Bchennaty, Muhammad Nauman Khan, Mazen Massoud and Tamima Elhassan

Dealing with “Do Not Know” Responses in the Assessment of Financial Literacy: The Use of a Sample Selection Model pp. 1-29

Anna Conte, Paola Paiardini and Jacopo Temperini

Statistical Modeling of Football Players’ Transfer Fees Worldwide pp. 1-13

Raffaele Poli, Roger Besson and Loïc Ravenel

Enhancing Value-at-Risk with Credible Expected Risk Models pp. 1-15

Khreshna Syuhada, Rizka Puspitasari, I Kadek Darma Arnawa, Lailatul Mufaridho, Elonasari Elonasari, Miftahul Jannah and Aniq Rohmawati

Does the Bangladesh Equity Market Expose to Disposition Effects Bias under Different Market Conditions? pp. 1-17

Muhammad Enamul Haque and Mahmood Osman Imam

Housing Price-Vacancy Dynamics—An Empirical Study of the Hong Kong Housing Market pp. 1-11

Chung Yim Yiu and Thomas Murray

Financial Interdependencies: Analyzing the Volatility Linkages between Real Estate Investment Trusts, Sukuk, and Oil in GCC Countries pp. 1-11

Nevi Danila

A Comprehensive Bibliometric Analysis of Real Estate Research Trends pp. 1-18

Salma El Bied, Lorenzo Ros Mcdonnell, Ma Victoria de-la-Fuente-Aragón and Diego Ros Mcdonnell

Normal Asset Allocations and Their Statistical Properties pp. 1-14

Luca Ghezzi

Does Managerial Power Explain the Association between Agency Costs and Firm Value? The French Case pp. 1-14

Dabboussi Moez

Deregulating the Volume Limit on Share Repurchases pp. 1-22

Adhiraj Sodhi and Aleksandar Stojanovic

Financial Development and Economic Growth: Evidence from Low-Income Nations in the SADC Region pp. 1-16

Courage Mlambo

The Determinants of Entrepreneurial Success: An Application to Micro-Enterprises Financed by Microcredit in France pp. 1-16

Serge Valant Gandja and Marinette Kamaha

Impacts of Digital Transformation and Basel III Implementation on the Credit Risk Level of Vietnamese Commercial Banks pp. 1-16

Ngan Bich Nguyen and Hien Duc Nguyen

Unpacking the Complexity of Corporate Sustainability: Green Innovation’s Mediating Role in Risk Management and Performance pp. 1-28

Munther Al-Nimer

Perceptions of Cryptocurrencies and Modern Money before and after the COVID-19 Pandemic in Poland and Germany pp. 1-21

Marta Maciejasz, Robert Poskart and Daria Wotzka

Corporate Culture, Special Items, and Firm Performance pp. 1-21

S. Thomas Kim and Li Sun

Microcredit Pricing Model for Microfinance Institutions under Basel III Banking Regulations pp. 1-21

Patricia Durango-Gutiérrez, Juan Lara-Rubio, Andrés Navarro-Galera and Dionisio Buendía-Carrillo

Breaking the Boundaries in the Digital Age: Open Banking and Tax Evasion pp. 1-27

Ngoc Thang Dang, Stelios Andreadakis, Pamela Nika and Monomita Nandy

The Moderating Effect of Ownership Structure on the Relationship between Related Party Transactions and Earnings Quality: Evidence from Saudi Arabia pp. 1-25

Abdulaziz Alsultan and Khaled Hussainey

Generalized Loss-Based CNN-BiLSTM for Stock Market Prediction pp. 1-23

Xiaosong Zhao, Yong Liu and Qiangfu Zhao

Corporate Social Responsibility, Carbon Information Disclosure, and Enterprise Value: A Study of Listed Companies in China’s Highly Polluting Industries pp. 1-23

Feng Shi and Yuan Wang

Analyzing Overnight Momentum Transmission: The Impact of Oil Price Volatility on Global Financial Markets pp. 1-23

Huthaifa Sameeh Alqaralleh

The Influence of Women on Boards on the Relationship between Executive and Employee Remuneration pp. 1-23

María L. Gallén and Carlos Peraita

The Probability of Hospital Bankruptcy: A Stochastic Approach pp. 1-23

Ramalingam Shanmugam, Brad Beauvais, Diane Dolezel, Rohit Pradhan and Zo Ramamonjiarivelo

Enhancing Forecasting Accuracy in Commodity and Financial Markets: Insights from GARCH and SVR Models pp. 1-20

Apostolos Ampountolas

Ownership Structure and Bank Dividend Policies: New Empirical Evidence from the Dual Banking Systems of MENA Countries pp. 1-20

Hicham Sbai, Slimane Ed-Dafali, Hicham Meghouar and Muhammad Mohiuddin

Exploring the Influence of Earnings Management on the Value Relevance of Financial Statements: Evidence from the Bucharest Stock Exchange pp. 1-20

Georgiana Burlacu, Ioan-Bogdan Robu and Ionela Munteanu

Risk of Economic Violence: A New Quantification pp. 1-20

Federica D’Agostino, Giulia Zacchia and Marcella Corsi

China’s Stock Market under COVID-19: From the Perspective of Behavioral Finance pp. 1-19

Kaizheng Li and Xiaowen Jiang

Economic Policy Uncertainty and Commercial Property Performance: An In-Depth Analysis of Rents and Capital Values pp. 1-19

Albert Agbeko Ahiadu, Rotimi Boluwatife Abidoye and Tak Wing Yiu

The Influence of Social Responsibility Practices on Tax Planning: An Empirical Study for Companies Listed on Euronext Lisbon pp. 1-19

Pedro Ferreira Silva, Cristina Sá and Teresa Eugénio

Efficiency of Healthcare Financing: Case of European Countries pp. 1-19

Aleksy Kwilinski and Alina Vysochyna

Corporate Social Responsibility in Canadian Family Businesses: A Socioemotional Wealth Perspective pp. 1-45

Imen Latrous, Jihene Kchaou, Myriam Ertz and Yosra Mnif

Volume 12, issue 2, 2024

The Effect of COVID-19 on Public and Private Sector Earnings Management: Evidence from Korea pp. 1-12

Woo-sahng Kim, Bo-young Moon and Dong-goo Jung

Social Capital and Cross-Border Venture Capital Investments in China pp. 1-14

Yi Tan, Xiaoli Wang, Jason Z. -H. Lee and Kun Shi

Navigating Risk Aversion and Regret pp. 1-14

Miwaka Yamashita

Forecasting Selected Commodities’ Prices with the Bayesian Symbolic Regression pp. 1-56

Krzysztof Drachal and Michał Pawłowski

Guidance Certification Effect and Governance Supervision Effect of Government Investment Funds pp. 1-22

Sheng Xu, Yaoxiong Li and Durell Esperance Manguet Ndinga

A Stochastically Correlated Bivariate Square-Root Model pp. 1-24

Allan Jonathan da Silva, Jack Baczynski and José Valentim Machado Vicente

How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics pp. 1-16

Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi

Crowdfunding versus Traditional Banking: Alternative or Complementary Systems for Financing Projects in Portugal? pp. 1-16

Bruno Torres, Zélia Serrasqueiro and Márcio Oliveira

The Effects of Interest Rates on Bank Risk-Taking in South Africa: Do Cyclical and Location Asymmetries Matter? pp. 1-16

Clement Moyo and Andrew Phiri

The Impact of Political Risks on Financial Markets: Evidence from a Stock Price Crash Perspective pp. 1-16

Yanping Ma, Qian Wei and Xiang Gao

Delaware Reincorporation and the Double-Exit Puzzle: Evidence from Post-Initial Public Offering Acquisitions pp. 1-15

Yang Xu, Vincent Jia, Xinze Qian, Haizhi Wang and Xiaotian Zhang

Assessing the Circular Economy Funds: Performance, Fees, Risks, and Sustainability pp. 1-15

Fei Fang and Sitikantha Parida

Share Repurchases and Corporate Sustainability: Evidence from South Africa pp. 1-15

Frank Mouton, Carly Londt, Gerhard Cloete, Wynand Hattingh and Gretha Steenkamp

The Impact of Financial Development on Renewable Energy Consumption: The Case of Vietnam and Other ASEAN Members pp. 1-13

Chien Van Nguyen

Financial Decisions Based on Zero-Sum Games: New Conceptual and Mathematical Outcomes pp. 1-28

Pierpaolo Angelini

The Impact of Value Creation (Tobin’s Q), Total Shareholder Return (TSR), and Survival (Altman’s Z) on Credit Ratings pp. 1-17

Nazário Augusto de Oliveira and Leonardo Fernando Cruz Basso

International Diversification and Stock-Price Crash Risk pp. 1-17

Alireza Askarzadeh, Mostafa Kanaanitorshizi, Maryam Tabarhosseini and Dana Amiri

Investigating ESG Funds in China: Management Fees and Investment Performance pp. 1-21

Michael C. S. Wong and Wei Li

Determinants of Remuneration Committee Chairman’s Pay: Evidence from the UK pp. 1-21

Fadi Shehab Shiyyab

Bank Accessibility and Entrepreneurial Activity: Evidence from Brazil pp. 1-11

Rodrigo Leite, Matheus Moura, Layla Mendes and Leonardo Henrique Lima de Pilla

Probability Distributions for Modeling Stock Market Returns—An Empirical Inquiry pp. 1-27

Jayanta K. Pokharel, Gokarna Aryal, Netra Khanal and Chris P. Tsokos

Determinants of Accounting Information Systems Success: The Case of the Greek Hotel Industry pp. 1-19

Ioannis E. Diavastis, Konstantinos A. Chrysafis and Georgia C. Papadopoulou

Comparative Analysis of Spillover Effects in the Global Stock Market under Normal and Extreme Market Conditions pp. 1-20

Qiang Liu, Chen Xu and Jane Xie

Examining the Effects of the Pandemic on Entrepreneurial Activities among Urban Single Mothers: An Exploratory Study pp. 1-18

Abdullah Sallehhuddin Abdullah Salim, Norzarina Md Yatim and Salmi Md Zahid

Synergizing Sustainability and Financial Prosperity: Unraveling the Structure of Business Profit Growth through Consumer-Centric Strategies—The Cases of Kosovo and Albania pp. 1-18

Enkeleda Lulaj, Blerta Dragusha, Eglantina Hysa and Marian Catalin Voica

Sovereign Green Bond Market: Drivers of Yields and Liquidity pp. 1-18

Kamila Tomczak

Data-Driven Sustainable Investment Strategies: Integrating ESG, Financial Data Science, and Time Series Analysis for Alpha Generation pp. 1-23

Afreen Sorathiya, Pradnya Saval and Manha Sorathiya

Constant Leverage Covering Strategy for Equity Momentum Portfolio with Transaction Costs pp. 1-25

Mario Enrique Negrete

Volume 12, issue 1, 2024

How Local Finance and Enforcement Shaped SME Credit Choices before and during the COVID Crisis pp. 1-16

Francesco Fasano, Maurizio La Rocca, F. Javier Sánchez-Vidal, Maria Josephin Lio and Alfio Cariola

Dynamic Capital Structure Adjustment: An Integrated Analysis of Firm-Specific and Macroeconomic Factors in Korean Firms pp. 1-16

SungSup Brian Choi, Kudzai Sauka and MiYoung Lee

Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System Quality pp. 1-16

Cláudia Pereira, Beatriz Castro, Luís Gomes and Helena Canha

Quantifying Impact, Uncovering Trends: A Comprehensive Bibliometric Analysis of Shadow Banking and Financial Contagion Dynamics pp. 1-35

Ionuț Nica, Camelia Delcea, Nora Chiriță and Ștefan Ionescu

The Influence of Airbnb Announcements on North American Capital Markets: Insights for Stakeholders pp. 1-20

Tchai Tavor

Impact of the COVID-19 Market Turmoil on Investor Behavior: A Panel VAR Study of Bank Stocks in Borsa Istanbul pp. 1-18

Cumhur Ekinci and Oğuz Ersan

Market Shocks and Stock Volatility: Evidence from Emerging and Developed Markets pp. 1-18

Mosab I. Tabash, Neenu Chalissery, T. Mohamed Nishad and Mujeeb Saif Mohsen Al-Absy

Assessing Energy Mutual Funds: Performance, Risks, and Managerial Skills pp. 1-18

Davinder Malhotra and Srinivas Nippani

The Use of Economic Indicators as Early Signals of Stock Market Progress: Perspectives from Market Potential Index pp. 1-18

Tarek Eldomiaty, Islam Azzam, Mostafa Fouad and Yasmeen Said

Predicting Operating Income via a Generalized Operating-Leverage Model pp. 1-19

Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck

Exploring the Dynamics of Profitability–Liquidity Relations in Crisis, Pre-Crisis and Post-Crisis pp. 1-19

Piotr Ratajczak, Dawid Szutowski and Jarosław Nowicki

Is Artificial Intelligence Really More Accurate in Predicting Bankruptcy? pp. 1-19

Stanislav Letkovský, Sylvia Jenčová and Petra Vašaničová

Impacts of Investor Attention and Accounting Information Comparability on Stock Returns: Empirical Evidence from Chinese Listed Companies pp. 1-25

Li Zhao, Nathee Naktnasukanjn, Ahmad Yahya Dawod and Bin Zhang

The Efficiency of Alternative and Conventional Energy Exchange-Traded Funds: Are Clean Energy Exchange-Traded Funds a Safer Asset? pp. 1-25

Carla Oliveira Henriques, Maria Elisabete Neves and João Jorge Couceiro

The Impact of Intangible Capital on Firm Profitability in the Technology and Healthcare Sectors pp. 1-25

Voicu D. Dragomir

Revisiting the Effect of Dividend Policy on Firm Performance and Value: Empirical Evidence from the Korean Market pp. 1-36

Okechukwu Enyeribe Njoku and Younghwan Lee

Variable Considerations in ASC 606, Earnings Management and Business Continuity during Crisis pp. 1-17

Mohammed M. Yassin, Dea’a Al-Deen Al-Sraheen, Khaldoon Ahmad Al Daoud, Mohammad Alhadab and Farouq Altahtamouni

Determinants of Operating Efficiency for the Jordanian Banks: A Panel Data Econometric Approach pp. 1-17

Rasha Istaiteyeh, Maysa’a Munir Milhem, Farah Najem and Ahmed Elsayed

Board Structure, CEO Equity-Based Compensation, and Financial Performance: Evidence from MENA Countries pp. 1-17

Abdullah A. Aljughaiman, Abdulateif A. Almulhim and Abdulaziz S. Al Naim

Synthetic Central Bank Digital Currencies and Systemic Liquidity Risks pp. 1-17

John E. Marthinsen and Steven R. Gordon

Venture Capital and Dividend Policy pp. 1-17

Yi Tan, Xiaoli Wang and Xiaoyu Fu

Velocity of Money and Productivity Growth: Explaining the 2% Inflation Target in the U.S. (1959–2007) pp. 1-34

Christophe Faugere

Predicting Healthcare Mutual Fund Performance Using Deep Learning and Linear Regression pp. 1-21

Anuwat Boonprasope and Korrakot Yaibuathet Tippayawong

A Systematic Review of Fintech and Banking Profitability pp. 1-21

Adey Tarawneh, Aisyah Abdul-Rahman, Syajarul Imna Mohd Amin and Mohd Fahmi Ghazali

Bank Market Power, Firm Performance, Financing Costs and Capital Structure pp. 1-21

Marisa Pessoa Gonçalves, Pedro M. Nogueira Reis and António Pedro Pinto

Board Expertise Background and Firm Performance pp. 1-15

Chiou-Yann Lee, Chun-Ru Wen and Binh Thi-Thanh-Nguyen

Decision Rules for Corporate Investment pp. 1-15

Reinier de Adelhart Toorop, Dirk Schoenmaker and Willem Schramade

Revisiting the Quiet-Life Hypothesis in the Banking Sector: Do CEOs’ Personalities Matter? pp. 1-15

Tu D. Q. Le, Dat T. Nguyen and Thanh Ngo

Unraveling the Dynamics of Intellectual Capital, Firm Performance, and the Influential Moderators—BIG4 Auditors and Group Affiliation pp. 1-29

Swati Mohapatra and Jamini Kanta Pattanayak