JRFM

2008 - 2026

Current editor(s): Ms. Nina Zhou

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Volume 19, issue 5, 2026

From FII Dependence to DII Dominance: Behavioral Dynamics and Minskyan Risk in India’s Stock Market pp. 1-18

Suneel Maheshwari and Deepak Raghava Naik

Integrating ESG and Behavioural Factors in Marketplace Lending: A Structural Equation Modeling Analysis of Borrower Repayment Decisions pp. 1-19

Jewel Kumar Roy

Moral Hazard and Management of Debt Collateral in SME Financing: A Focus on Lease Contracts pp. 1-19

Francesco Alfani

From Shareholders to Markets: The Impact of Ownership Structure on IPO Performance in North Africa pp. 1-19

Abir Attahiri, Maroua Zineelabidine, Mohamed Amine Fadali, Abdenbi El Marzouki and Mohamed Makhroute

Weighted Average Cost of Capital in Declining Interest Rate Environments (Part II): Qualitative Expert Research pp. 1-17

Simon Frey and Harro Heilmann

Functional Similarity of Financial Trajectories for Corporate Bankruptcy Prediction: A k-Nearest Neighbors Approach pp. 1-25

Luis Eduardo Ruiz Paredes, Jorge Morales Paredes and Carlos Fabián Ruiz Paredes

Few-Shot Portfolio Optimization: Can Large Language Models Outperform Quantitative Portfolio Optimization? A Comparative Study of LLMs and Optimized Portfolio Allocators pp. 1-25

Lamukanyani Alson Mantshimuli and John Weirstrass Muteba Mwamba

Fiscal Decentralization as a Strategic Risk-Management Tool: Institutional Threshold Effects on EU Output Volatility pp. 1-13

Ahmet Münir Gökmen

Deep Sequential Learning with Adaptive Sampling for Macro-Financial Yield Curve Prediction pp. 1-13

Jong-Min Kim

The Semantic Web of Retail: A Taxonomic Integration of Web 3.0, Decentralized E-Commerce, and Agentic Commerce pp. 1-22

Arturs Bernovskis and Deniss Sceulovs

Understanding Volatility Transmission from Global Commodity Shocks to Frontier Financial Markets: Machine Learning, Nonlinearities, and State Dependence in Kenya pp. 1-24

Abraham Kisembe Wawire, Christine Nanjala Simiyu, Munene Laiboni and Rogers Ochenge

Corporate Governance and Financial Outcomes: A Multi-Country Study of BRICS pp. 1-32

Deepika Gupta and Asheesh Pandey

The Effect of a Bonus Cap on Compensation Structure in the Banking Sector pp. 1-26

Albert Rutten and Joost Witteman

Does Exchange Rate Volatility Matter for Banking-Sector Financial Stability? A Global Analysis pp. 1-26

Olajide O. Oyadeyi, Md Mizanur Rahman, Obinna Ugwu, Bisayo O. Otokiti and Adekunle Adewole

Transgression of Planetary Boundaries: Are Multinational Firms Addressing the Emergent Risks? pp. 1-26

Arindam Das

Corporate Governance and Firm Performance: The Role of Capital Structure pp. 1-26

Qadri Al Jabri

Insider Trading Signals Across Industries: Evidence from Technology, Utilities, and Banking pp. 1-31

Jielin Shi, Yun Ma and Yujie Song

Sentiment as Early Warning: A Systemic Risk Index for the Philippines pp. 1-30

Lizelle Ann Cruz

When Confidence Becomes Risk: The Interplay of CEO Overconfidence, Strategic Risk-Taking, and Financial Performance in Indonesian Digital Banks pp. 1-30

Amerta Mardjono, Harris Maupa, Ignatius Roni Setyawan and Rizky Yusviento Pelawi

Safe Havens in Turbulent Times: Assessing the Role of Gold and the USD Against Global Stock Market Indices pp. 1-23

Mukhriz Izraf Azman Aziz, Daouia Chebab, Baliira Kalyebara and Safwan Mohd Nor

From Financial Practices to Sustainable Outcomes: A Resilience-Based Perspective pp. 1-23

Enkeleda Lulaj and Blerta Dragusha

Green Boardroom Influence on Climate Change Target Disclosure: The Role of Eco-Conscious Investors and Corporate Environmental Attention pp. 1-23

Fahad Khalid, Fadoua Toumi and Cosmina L. Voinea

Correction: Khoiriah et al. (2026). Basel III Capital and Conservation Buffers: Implications for the Credit Risk and Financial Stability of Indonesian Banks. Journal of Risk and Financial Management, 19 (4), 291 pp. 1-3

Titi Khoiriah, Rofikoh Rokhim and Buddi Wibowo

Liquidity and Market Microstructure of Tokenized Carbon Assets Trading in Blockchain-Based Voluntary Carbon Markets: A Mean-Centered MMRM with HAC Corrections pp. 1-45

Sukmawati Sukamulya and Veronica Tri Kusuma

Analysis of Global Financial Connections and Information Flow Dynamics Using Transfer Entropy and Independent Component Analysis pp. 1-33

Utku Kubilay Çınar and Gülhayat Gölbaşı Şimşek

Measuring and Reporting ESG: A Systematic Review of Frameworks for Financial Sustainability pp. 1-21

Jessica Karina Fernandez Salazar, Margarita del Milagro Chafloque Gonzales, Fiorella Suley Failoc Alban, Carlos Enrique Alarcon Eche and Marcela Sofia Ramos Rios

Enablers and Barriers to Corporate Blue Accounting Disclosure Adoption: A Scoping Review pp. 1-21

Ntombizandile Mbiza, Frank Ranganai Matenda, Jean Damascene Mvunabandi and Bomi Cyril Nomlala

The Core Ideas of Enterprise Risk Management in the Age of Artificial Intelligence (AI): 10 Theses pp. 1-21

Werner Gleißner

Beyond Accuracy: Economic Performance of Machine Learning Models in Financial Fraud Detection pp. 1-14

Pedro Pablo Chambi Condori, Miriam Chambi Vásquez and Telma Saravia Ticona

The Impact of State Ownership and Regulation on Internal Control Weaknesses: The Case of Algerian Banks pp. 1-20

Mohamed Abdelmanef Hadfi, Mounira Hamed-Sidhom and Yosr Hrichi

Family Ownership, ESG Strategies, and Corporate Risk: Evidence from Earning Volatility pp. 1-28

Angelo Leogrande, Marco Savorgnan, Alberto Costantiello, Carlo Drago and Massimo Arnone

Authentic SEC Data and Regime-Aware Ensemble Learning for Corporate Cash Flow Forecasting pp. 1-28

Amjed Mohammed Fahad and Naeem Sabah Jearah

Enterprise Risk Management and Earnings Management: Accrual-Based and Real Activities Evidence from Chinese Listed Firms pp. 1-28

Zhihui Zong, Mohd Hafizuddin Syah Bangaan Abdullah, Syajarul Imna Mohd Amin and Mohd Hasimi Yaacob

Artificial Intelligence in Disaster Supply Chain Risk Management: A Bibliometric Analysis with Financial Risk Implications pp. 1-42

Ioannis Dimitrios Kamperos, Nikolaos Giannakopoulos, Damianos Sakas and Niki Glaveli

Explainable AI (XAI) in Auditing: Bridging the Gap Between Predictive Fraud Models and Regulatory Standards pp. 1-15

Alessio Faccia

Distance to Default and Misspecification of Corporate Economic Value Added pp. 1-15

Tarek Eldomiaty, Islam Azzam, Jasmin Fouad and Mohamed H. Abdelazim

Managerial Characteristics and Corporate Social Performance Under Institutional Risk: The Moderating Role of Governance Quality pp. 1-27

Rehab EmadEldeen, Hoda El Kolaly, Maha ElShinnawy, Mohammed Bouaddi and Mohamed A. K. Basuony

The IFRS Paradox: Audit Quality, Not Manipulation Scores, Prices Reporting Risk in Frontier Markets pp. 1-27

Wil Martens

Investor Contributions to Price Discovery and Trading Performance: Evidence from the Taiwan Stock Exchange pp. 1-27

Pi-Hsia Hung and Donald Lien

Capital Without Context: Governance Contingency and Bank Performance in Asia pp. 1-27

Wil Martens

Volume 19, issue 4, 2026

Investigating the Board of Commissioners’ Monitoring Intensity Effects on CSR Transparency and Cost of Debt pp. 1-29

Islahuddin Islahuddin, Yossi Diantimala, Mirna Indriani and Muhammad Putra Aprullah

From Compliance to Adoption: A Theory-Building Study of Technology Implementation Gaps in Tax Administration pp. 1-27

Agung Darono and Tota Panggabean

Weighted Average Cost of Capital in Declining Interest Rate Environments (Part I): A Quantitative Risk Analysis pp. 1-27

Simon Frey and Harro Heilmann

Digital Asset Inheritance: Perceptions, Readiness, and Challenges in a Developing Economy pp. 1-27

Pongsakorn Limna, Rattawut Nivornusit and Yarnaphat Shaengchart

Capital Structure in Small Firms: A Conditional Approach Based on Accounting Variables pp. 1-27

Isabel Oliveira, Amândio Silva, Jorge Figueiredo, Antonio Cardoso and Manuel Sousa Pereira

Four-Layer Valuation Framework for Non-Fungible Tokens (NFTs): Asset, Market, Technology, and Ecosystem Perspectives pp. 1-15

Tae-Woong Ham and Se-Hak Chun

Public Pensions, Trade Unions, and Employment in Manufacturing pp. 1-15

Emmanouil Apergis, Nicholas Apergis and Chi Keung Lau

The Irrelevance of Lending-Value Constraints in Long-Term Portfolio Optimization: A Twenty-Year Analysis Spanning Two Financial Crises pp. 1-15

Leonardo Cid, Arturo Cifuentes and Michael McAdams

Digital Financial Inclusion and Economic Growth: Multi-Dimensional Evidence from Coverage, Depth, and Digitisation pp. 1-15

Shancheng Hu, Weiyi Xiang and Yichao Wan

Determinants of Capital Structure Under Financial Constraints: Debt Composition in Moroccan Agricultural SMEs pp. 1-28

Imad Nassim, Mohammed Hamza Mahboubi and Salma Nassim

AI Innovation and Bank Performance: Evidence from Patent Activity of Large U.S. Commercial Banks pp. 1-28

Yinan Ni, John Nyhoff, Mark Napier and David Townsend

Failing to Use the Balance Sheet to Manage Cycle Shocks: Evidence from Nigeria pp. 1-28

Akolisa Ufodike

Machine Learning, Thematic Feature Grouping, and the Magnificent Seven: A Forecasting Analysis pp. 1-33

Mirarmia Jalali, Mohammad Najand and Andrew Cohen

Personal Financial Planning Practices of the Middle Class in Bangladesh: Implications for Financial Inclusion pp. 1-14

Md. Arif Hossain Mazumder and Michelle Cull

Leveraging Machine Learning for Financial Forecasting: Distinguishing Market Trends from Oscillations in ETFs pp. 1-14

SeyedSoroosh Azizi

The Impact of CSR and Green Banking Practices on the Financial and Risk Sustainability of Commercial Banks in Bangladesh pp. 1-14

Maqbool Quraishi, Nafees Reza and Rafiqul Bhuyan

Artificial Intelligence in European Union Tax Administrations: A Comparative Assessment pp. 1-36

Angel Angelov

Asset Pricing in the Presence of Market Friction Noise pp. 1-21

Peter Yegon, W. Brent Lindquist and Svetlozar T. Rachev

Dynamic Implications of Fiscal Policy on NPLs: Theoretical Analysis and Panel-Regression Empirics pp. 1-21

Tarron Khemraj and Sukrishnalall Pasha

The Impact of Mobile Wallet Adoption on Bank Profitability: Evidence from a Longitudinal Analysis (2021–2025) pp. 1-21

Jose Antonio Rojas Guillén, Wini Ebelin Quispe Bautista and Doris Matilde Palacios Rojas

Capital Structure Resilience During the COVID-19 Pandemic: An Analysis of the Impact of Financial Characteristics on Egyptian Listed Companies pp. 1-20

Mai Ahmed Abdel Zaher

Stock Repurchase Purposes, Firm Valuation, and Market Reactions: Evidence from Korea pp. 1-20

Young Woo Ko

The Determinants of Financial Flexibility: Evidence from JSE-Listed Non-Financial Firms pp. 1-20

Joseph Kayiira, Vusani Moyo and Freddy Munzhelele

Evaluating Simple Strategies with Mutual Funds and ETFs to Outperform the China’s Shanghai Composite Index (SCI) pp. 1-31

Minfei Liang, Yuanyuan Tang, Saiteja Puppala and Eugene Pinsky

Analyzing Cryptocurrency Exchange Platform Performance: An Application of the DeLone & McLean Information Systems Success Model pp. 1-31

Berto Usman, Ibnu Rohmadi, Mesut Doğan, Jintanee Ru-Zhue and Somnuk Aujirapongpan

Institutional Logics and Corporate Financial Reporting Quality: Does CEO Authority Concentration Matter? pp. 1-31

Hamidah Hamidah, Ardianto Ardianto, Suham Cahyono and Khairul Anuar Kamarudin

A Study on the Performance of Actively and Passively Managed Artificial Intelligence Exchange Traded Funds pp. 1-31

Gerasimos G. Rompotis

Does Information Nudge Make the e-Rupee More Adoptable? Examining the Adoption and Willingness to Shift to Digital Currency in India pp. 1-26

S. Vijayalakshmi and N. Pallavi

Investor Sentiment and Market Efficiency: Evidence from China’s A-Share Market pp. 1-26

Yufei Liu, Bowen Shi and Xingjian Zhang

Risk Perception, Trust, and Investor Awareness in Crypto-Crowdfunding: An Empirical Analysis pp. 1-26

Gioia Arnone

Institutional Governance and Capital Mobility: Evidence from India’s Trends in FDI and ODI pp. 1-26

Rishu Singh, Nishant Ranjan, Himanshu Thakkar, Haresh Barot and Siddharth Dabhade

Financing Post-War Circular Reconstruction: Digital Tools and Investment Pathways for Ukraine’s Industrial Regions pp. 1-26

Tetiana Gorokhova and Žaneta Simanavičienė

Accounting and Non-Financial Information on Firms’ Profitability: Evidence from Greece and Cyprus pp. 1-30

Georgios C. Kalogrias and Georgios A. Papanastasopoulos

Climate Policy Uncertainty and Corporate Innovation Investment: Evidence from China pp. 1-30

Jie Liu, Jing Chi, M. Humayun Kabir and Bilal Hafeez

The Effect of Innovation on Climate Resilience in Developing Countries: Evidence from a Panel Quantile Regression Approach pp. 1-23

Kesaobaka Mmelesi and Joel Hinaunye Eita

When AI Disclosure Intensifies: Nonlinear Effects on Governance-Risk Disclosures in Selected U.S. Public Firms pp. 1-23

Marco I. Bonelli

Board Composition and Integrated Reporting Quality: The Moderating Role of Firm Performance pp. 1-32

James Ako Oben, Chisinga Ngonidzashe Chikutuma and Mbalenhle Khatlisi

Cross-Document Emotion Consistency (CDEC): A Feature Family Framework for Financial Disclosure Risk Screening pp. 1-32

Shawn McCarthy and Gita Alaghband

Rookie Independent Directors and Corporate Policies: Evidence from China pp. 1-32

Waqas Bin Khidmat, Sook Fern Yeo and Cheng Ling Tan

The Effect of Digital Financial Inclusion on Inclusive Growth and Poverty in Emerging and Developing Economies: A System-Generalized Method of Moments Model pp. 1-24

Motlanalo Kgodisho Mashoene and Eric Schaling

Pension System Resilience Under Extreme Demographic Shock: Lessons from the Ukrainian Case pp. 1-24

Iryna Kondrat, Myroslava Bublyk and Natalya Yaroshevych

Critical Factors for Financial Inclusion in Mexico pp. 1-24

Antonia Terán-Bustamante, Paolo Morganti and Salvador Rivas-Aceves

How Do IFRS S2 Climate Risks Affect IAS 36 Impairments? A Constructive Accounting Framework Calibrated to European Steel pp. 1-24

Khaled Muhammad Hosni Sobehy, Lassaad Ben Mahjoub and Sahbi Gabsi

Entropy-Filtered Machine Learning for Risk-Aware Algorithmic Trading and Portfolio Decision Making pp. 1-13

Florentin Șerban and Bogdan Petru Vrinceanu

The Reform Study and Recommendation of Public Labor Pension in Taiwan: Considering the Effect of Reemployed Retired Laborers pp. 1-13

Yung-Cheng Liao and Mei-Su Chen

Board Characteristics and Corporate Cash Flow Risk: Evidence from an Emerging Market pp. 1-16

Tuan Dang Anh and Huy Cao Tan

House Price Determinants: Evidence from Bulgaria as a New Eurozone Member State pp. 1-34

Andrey Zahariev, Galina Zaharieva, Larysa Shaulska and Mykhaylo Oryekhov

Basel III Capital and Conservation Buffers: Implications for the Credit Risk and Financial Stability of Indonesian Banks pp. 1-34

Titi Khoiriah, Rofikoh Rokhim and Buddi Wibowo

Information Discovery, Interpretation, and Analysis by Institutional Investors Around Earnings Announcements pp. 1-22

Sami Keskek and Abdullah Kumas

Breaking Barriers: How Fintech Expands Access to Finance? pp. 1-22

Andromahi Kufo, Ardit Gjeçi, Gentjan Çera and Kserdi Cenolli

Entities’ Performance and Human Resource Costs Derecognition in the Statement of Financial Position (SOFP): GMM Evidence from the NGX pp. 1-19

Mukail Akinde and Olasunkanmi Olapeju

Do Environmental Taxes Stimulate Eco-Investments? Evidence from Seven EU Member States and the EU-27 pp. 1-25

Vanya Georgieva

Corporate Governance of Small- and Medium-Sized Commercial Banks: Original Intention of Design, Realistic Dilemma, and Breakthrough Route pp. 1-25

Tian Meng, Gaojin Yu and Minfeng Lu

Unsupervised Machine Learning for Financial Behavior Profiling of Tourism Firms in Barranquilla, Colombia pp. 1-25

Leidy Haidy Perez Coronell, Tomás José Fontalvo Herrera, Gloria Naranjo Africano, Emiro De-La-Hoz-Franco, José Escorcia-Gutierrez and Tito José Crissien Borrero

Revealing Risk Preferences Through AI Prompting Effort pp. 1-17

Brian A. Toney, Gregory G. Lubiani and Albert A. Okunade

ESG Disclosure and Financial Analysts’ Accuracy in Saudi Arabia: The Moderating Role of the 2021 ESG Guidelines pp. 1-17

Taoufik Elkemali

The Impact of Trade Openness on Economic Activity and Tax Revenue in Developing Countries: Panel Evidence from the MENA Region pp. 1-17

Jihane Chahib, Zakariae Bel Mkaddem and Imane Tesse

Enterprise Risk Management and Cyber Fraud Mitigation: Evidence from Indonesian State-Owned Enterprises pp. 1-17

Imam Ghozali, Raden Roro Karlina Aprilia Kusumadewi, Hersugondo Hersugondo and Imang Dapit Pamungkas

Economic Consequences of Mandatory Adoption of International Financial Reporting Standards in Iraqi Banks pp. 1-17

Mohammed Al-Rammahi, Amin Rostami and Alireza Rahrovi Dastjerdi

ESG Determinants of Financial Development: Integrating Econometrics and Machine-Learning Evidence pp. 1-40

Angelo Leogrande, Massimo Arnone, Alberto Costantiello and Carlo Drago

The Moderating Effect of Economic Policy Uncertainty on the Relationship Between Working Capital Management Policy and Financial Distress: Evidence from Egyptian Firms pp. 1-43

Ghada Ahmed Nabil Ibrahim and Hoda Essam Hassan Khaled

Evaluating the Impact of Intelligent Data Processing for Corporate Finance with the Use of Real Options Analysis pp. 1-18

Stanimir Ivanov Kabaivanov and Veneta Metodieva Markovska

Financial Document Authentication and Verification Using Hierarchical Tokenization on Permissioned Blockchains pp. 1-35

Chialuka Ilechukwu, Sung-Chul Hong and Barin Nag

Bubbles and the Pro-Cyclicality of Systemic Risk Measures in Shadow Banking pp. 1-35

Adrian Cantemir Călin, Radu Lupu, Andreea Elena Croicu and Răzvan Alexandru Topa

UTAUT Antecedents Shaping Institutional Investors’ Intentions to Utilize ESG Information pp. 1-35

Jae Young Jang and So Ra Park

Volume 19, issue 3, 2026

The Relationship Between Digital Transformation and Audit Quality in Emerging Economies: Do Audit Committee Characteristics Matter? pp. 1-28

Mohamed Fawzy Mohamed Elsayed and Osama Abouelela

Cross-Border Digital Commerce as Retail International Finance: Trustworthiness, Country-of-Origin Signals, and Online Purchase Intention in a High-Risk Emerging Market pp. 1-27

Luis José Camacho, Patricio E. Ramírez-Correa, Cristian Salazar-Concha, José López-Martínez, Jessica Müller and María Claudia Lovegrove

The Role of Corporate Green Accounting in Carbon Emission Disclosure: Evidence from an Emerging Economy pp. 1-27

Nurhastuty Kesumo Wardhani, Erly Supriyanti and Lewis Liu

Latin American Migrants, Vulnerability, and Financial Access: A Study on the San Diego–Tijuana Border pp. 1-27

Malena Portal Boza, Duniesky Feitó Madrigal and Blanca Jazmín Meza Marroquín

Hierarchical Fuzzy Cognitive Maps for Financial Risk Monitoring Using Aggregated Financial Concepts pp. 1-27

George A. Krimpas, Georgios Thanasas, Nikolaos A. Krimpas, Maria Rigou and Konstantina Lampropoulou

De-Dollarization of Central Bank Reserves in the World Economy: 2015–2025 pp. 1-15

Michael Connolly, Juan Chen and Zhaohong Yao

Artificial Intelligence (AI) Adoption and Enterprise Risk Management (ERM): The Roles of Information Technology (IT) Infrastructure Flexibility, Technology Competence, and Organizational Culture in Ghana pp. 1-29

Kumah Takyi Kwasi Godson and Syed Ahmed Salman

From Cash to Digital Wallets: A PRISMA-Based Systematic Review of Microentrepreneur Adoption in Asia and Latin America pp. 1-29

Luz Maribel Vásquez-Vásquez, Elena Jesús Alvarado-Cáceres, Jose Antonio Caicedo-Mendoza and Víctor Hugo Fernández-Bedoya

Resilience and Sustainable Performance of Moroccan Individual Entrepreneurs: Nexus with Entrepreneurial Competency and Digital and Financial Literacy pp. 1-30

Ikram Zouitini, El Makhtar Rhannai and Mohamed Makhtari

Comparative Analysis of Ensemble Machine Learning Models for Risk-Oriented Monitoring of Military Procurement pp. 1-31

Tetiana Zatonatska, Oleksandr Dluhopolskyi, Oleksandr Artiushenko, Isabel Cristina Lopes, Anzhela Ignatyuk and Olena Liubkina

Managerial Tone, Information Complexity and Abnormal Returns to Company Investment Announcements pp. 1-31

Kuburat Olayinka Lawal, Edward Jones and Jia Lu

Short-Run Inertia and Long-Run Adjustment in Bank Credit: An ARDL–ECM Analysis of Monetary Transmission in an Emerging Economy pp. 1-26

Adil Boutfssi, Youssef Zizi and Tarik Quamar

When Governance Fails to Govern: Rethinking Audit Quality and Firm Value in Weak Institutional Environments pp. 1-26

Dramani Angsoyiri, Fadi Alkaraan, Judith John and Mohammad Al Bahloul

A Study of Factors Influencing the Adoption of Sustainability Reporting in Listed Wine, Beer, and Soft Drink Companies in Vietnam pp. 1-23

Tu Chuc Anh, My Huyen Nguyen, Thu Anh Vu, Thao Ngan Thi Vo and Lan Anh Thi Do

Stochastic Inventory Optimization with Coherent Risk Measures: A Decision-Theoretic Framework for Probabilistic Forecasting and Constrained Optimization pp. 1-23

Lebede Ngartera, Saralees Nadarajah, Rodoumta Koina and Youssou Gningue

The Mediating Role of Audit Quality in the Relationship Between IFRS Adoption and Financial Reporting: Evidence from Big Four Auditing Firms in an Emerging Market pp. 1-23

Mohammad Zaid Alaskar, Abdulrahman Alomair, Abubkr Ahmed Elhadi Abdelraheem and Asaad Mubarak Hussien Musa

Moderating Role of Risk Management Committee on Board of Directors’ Characteristics and Corporate Risk Disclosure Nexus: Emerging Market Evidence pp. 1-23

Malek Hamed Alshirah and Ahmad Farhan Alshira’h

Risk Management of Venture Investing in an Innovative Financial Economy in the Era of Global Uncertainty pp. 1-23

Elena G. Popkova, Nasrgiza S. Kasimova, Yuliya V. Chutcheva and Grisha M. Amirkhanyan

Revisiting a Post Keynesian Explanation of US Inflation pp. 1-23

Christopher Herdelin

The Correlation Between Income Inequality and per Capita GDP in Georgia’s Counties pp. 1-23

Jonathan E. Leightner, Kacey Axon and Simon Medcalfe

Short-Run Monetary Policy Transmission, Credit Risk, and Bank Portfolio Adjustments: Evidence from the Non-Financial Corporate Sector in an Emerging Economy pp. 1-33

Adil Boutfssi and Tarik Quamar

Sustainability Uncertainty and Green Asset Volatility: Evidence from Decentralized Finance and Environmental, Social, and Governance Funds pp. 1-33

Sirine Ben Yaala and Jamel Eddine Henchiri

Global Stock Market Reactions to the 2024 U.S. Presidential Election: Do Events Surrounding Trump’s Re-Election Matter? pp. 1-20

Izunna Anyikwa and Andrew Phiri

Rand, Rates, and Returns: Unravelling the Volatility Nexus in South Africa’s Financial Markets pp. 1-36

Kazeem Abimbola Sanusi and Zandri Dickason-Koekemoer

Key Audit Matters, Readability and Greenwashing Effect: An Exploration from Indonesia and Malaysia pp. 1-21

Ahdony Asfiansyah and Bambang Tjahjadi

Navigating Financial Challenges: A Systematic Review of Enablers for Women Entrepreneurs in South Africa pp. 1-21

Jeremiah Machingambi and Edward Rankhumise

Financial Risk Management and Heritage Enterprise Sustainability: Exploring a Moderated Mediation Model Based on Cultural Identity and Financial Literacy in the Case of Pekalongan Regency, Indonesia pp. 1-21

Aloysius Harry Mukti, Oswald Timothy Edward, Istianingsih Sastrodiharjo, Andri Nur Cahyo, Irwan Cahyadi and Abdurrahman

Framing Sustainability: How Positive and Negative Messages Shape Confidence and Green Investment Decisions pp. 1-21

Andreas Kiky, Bayu Laksma Pradana and Ika Yanuarti Loebiantoro

Bank Diversification, Performance, and Monetary Policy: A PRISMA 2020-Based Systematic Review and Bibliometric Analysis pp. 1-21

Ven Phuoc Luu, Duc Hong Thi Phan and Huy Quoc Bui

Multilayer Propagation of Cross-Country Systemic Risk pp. 1-21

Junhyun Chae and Hiroyasu Inoue

Investment Risk Appetite (IRA): Scale Development and Validation pp. 1-21

Tariq Qaysi and M. M. Sulphey

Introduction: Globalization and Economic Integration pp. 1-21

Bruno Dallago and Sara Casagrande

Performance Evaluation of Machine Learning and Deep Learning Models for Credit Risk Prediction pp. 1-21

Irvine Mapfumo and Thokozani Shongwe

Bitcoin and Gold Causality Across Quantiles, Frequencies, and Market Regimes pp. 1-21

Tsolmon Sodnomdavaa

Comparative Analysis of Risks Identified in Scientific Research, Strategic Documents, and Media Publications in Bulgaria pp. 1-13

Borislav Borissov and Yanko Hristozov

Why Market Prices May Not Be the Best Benchmark for Automated Valuation Models: Empirical Evidence of Ex Ante Unobservability of Gender-Associated Price Discrepancy in the Auckland House Market pp. 1-16

Chung Yim Yiu and Ka Shing Cheung

A Conceptual Framework for Risk-Adjusted Investment Attractiveness Assessment of Manufacturing Companies pp. 1-16

George Abuselidze, Adina Zharlikenova and Beibit Korabayev

A Comparative Study of Transformer-Based and Classical Models for Financial Time-Series Forecasting pp. 1-16

Ting Liu

Economic Policy Uncertainty and Bond Returns Under Different Market Conditions: A Focus on South Africa pp. 1-16

Simiso Msomi, Damien Kunjal and Fabian Moodley

Shrimp Market Under Innovation Schemes: Hidden Markov Modeling pp. 1-16

Johnny Javier Triviño-Sanchez, Alexander Fernando Haro-Sarango, Julián Coronel-Reyes, Carlos Alfredo De Loor-Platón and Dayanna Soria-Encalada

Applications and Management of Blockchain Technologies in Financial Services pp. 1-34

Nasser Arshadi and Timothy Dombrowski

What Determines Corporate Board Diligence? Evidence from Emerging Market pp. 1-22

Badar Alshabibi, Hidaya Al Lawati, Mohd Abass Bhat, Naser Makarem and Shagufta Tariq Khan

The Future of External Audit: A Systematic Literature Review of Emerging Technologies and Their Impact on External Audit Practices pp. 1-22

Ahmad Salim Moh’d Abderrahman and Naser Makarem

Exchange Rate Volatility and Corporate Cash-Flow Resilience: Firm-Level Evidence from MENA Emerging Markets pp. 1-22

Soufiane Jamali and Said Elbouazizi

The Role of Audit Committee Characteristics in Enhancing the Quality of ESG Accounting Disclosures: Panel Data Evidence from Saudi-Listed Firms pp. 1-22

Fateh Belouadah

Earnings Repatriation Tax Cost Risks and Bank Loan Contracting pp. 1-32

Derrald Stice, Zhiming Ma and Danye Wang

From Adoption to Audit Quality: Mapping the Intellectual Structure of Artificial Intelligence-Enabled Auditing pp. 1-32

Sheela Sundarasen, Kamilah Kamaludin and Deepa Nakiran

Transfer Pricing and Macroeconomic Stability: A Multi-Country Analysis of European Economies pp. 1-32

Mohammed Amine Hajjaj, Zakariae Bel Mkaddem, Hicham Es-Saadi, Imane Tesse and Jihane Chahib

The Digitalization of Corporate Sustainability Reporting: A Systematic Literature Review and Synthesis for Future Research pp. 1-24

Vasyl Hyk, Oleh Vysochan and Olha Vysochan

Digital Financial Inclusion and Financial Vulnerability: An Exploratory Analysis of Spanish Households pp. 1-24

Marcos Álvarez-Espiño, Sara Fernández-López, Lucía Rey-Ares and María Jesús Rodríguez-Gulías

Inflation and CO 2 Emissions: Asymmetric Moderating Effects of Financial Development in Fiji pp. 1-24

Nikeel Nishkar Kumar, Ravinay Amit Chandra and Rajesh Mohnot

Financial Wellbeing and Financial Resilience: Insights from Personal Experiences and Gender Differences pp. 1-24

Arturo Garcia-Santillan, Jacob Owusu Sarfo and Francisco Venegas-Martínez

Financial-Market Forecasting and Modelling from Econometrics to AI: An Integrated Systematic and Bibliometric Review with Content Synthesis (1990–2024) pp. 1-47

Ahmed S. Wafi, Sherif El-Halaby and Hussien Ahmed

The Logic of Money: Crypto Mechanics and the Limits of Tokenisation pp. 1-51

Armen V. Papazian

Reassessing Residential REITs: Performance and Resilience After COVID-19 pp. 1-18

Donna Seapoe, Anne Keenaghan and Davinder Malhotra

The Effects of Financial Stability, Economic Growth, and Industrial Production on Environmental Performance: Evidence from Türkiye pp. 1-18

Huri Gül Aybudak

Methodology for Quantitative Risk Assessment in the Integration and Use of ERP Systems in Enterprises pp. 1-18

Kiril Luchkov and Nadya Velinova-Sokolova

Asymmetric Risk–Return Dynamics of Sustainable Portfolios: A Regime-Switching Analysis on Borsa Istanbul pp. 1-18

Turgay Yavuzarslan, Selman Aslan and Bülent Çelebi

Aligning Incentives in Public Lending: The KfW COVID-19 Experience—Proposals for Improving Public Lending pp. 1-25

Guenter Franke and Jan Pieter Krahnen

Optimal and Non-Optimal MACD Parameter Ranges with Stop-Loss and Take-Profit Rules: Evidence from the Gold Market pp. 1-25

Byung-Kook Kang

Internal Dynamic Markets as National Resilience Capital: A Multi-Panel Analysis of Growth and Shock Mitigation pp. 1-25

Vinodh Natarajan, Jayendira P. Sankar, Muhammad Abrar-ul-Haq, Layla Faisal Alhalwachi and Lamin Jarju

Determinants of the Revenues of the Local Government Budget: Evidence from Panel Data in Vietnam pp. 1-17

Tien Duc Ngo, Phuong Thi Hoang Pham, Ha Thu Phung, Ha Thanh Pham, Anh Thi Lan Pham, Trang Thu Pham and Hao Van Pham

Fiscal and Operational Burden Determinants of the Profitability of Petróleos Mexicanos: Evidence from 2008–2024 pp. 1-17

Julieta Evangelina Sánchez-Cano, José Humberto González Meneses and Francisco Preciado Álvarez

Impact of Corporate Governance Mechanisms and a Firm’s Financial Performance: The Mediating Role of Leverage in Carbon-Intensive Firms in South Africa pp. 1-17

Mziwendoda Cyprian Madwe

Towards a Consolidation of the Prominent Firm-Related Capital Structure Determinants pp. 1-17

Marise Mouton and Ilsé Botha

Interest Rate Parity Deviations, Excess Returns, and Exchange Rates: Evidence from the Yen–Dollar Exchange Rate pp. 1-17

Gab-Je Jo

Does Political Proximity Enhance Business Cycle Synchronization in the G7? pp. 1-17

Lotfi Ben Jedidia and Imed Medhioub

From Access to Ability: The Impact of Financial Inclusion on Financial Knowledge, Capabilities, and Literacy Among Gen Z University Students in South Africa pp. 1-19

Damien Kunjal

Bibliometric Analysis of Earnings Response Coefficient: A Measure of Market Reaction to a Company’s Earnings Announcements and Key Drivers of Investor pp. 1-19

Syarifuddin Rasyid, Darmawati Darmawati and Haryanto Haryanto

Cohesion as Concentration: Exclusion-Driven Fragility in Financial Organizations pp. 1-19

Foong Soon Cheong

A Machine Learning Approach to Audit Modification Risk Prediction in Financial Reporting: Methods, Data, and Human-Centered Challenges pp. 1-19

Gökhan Silahtaroğlu, Feyza Dereköy and Esra Baytören

The Silver Economy and Fiscal Outcomes in Aging Europe: A Governance-Conditioned Panel Analysis pp. 1-40

Ralitsa Veleva

Volume 19, issue 2, 2026

Do Shiller Macro and Micro Narratives Characterize the S&P 500 Index Returns? New Insights pp. 1-19

Anastasios G. Malliaris and Mary Malliaris

Bridging Theoretical Assumptions and Empirical Evidence on Family Firms’ Tax Behavior: A Systematic Review pp. 1-19

Cledilson Viana, Sérgio Cruz and Ana Dinis

ESG Performance and Firm Value in Indonesia: Do Political Connections and External Assurance Matter? pp. 1-19

Raja Adri Satriawan Surya, Andreas, Edyanus Herman Halim and Arumega Zarefar

Comparing Higher-Order Co-Moment Functionals with Conditional Tail Risk Measures pp. 1-19

Abootaleb Shirvani and Mahshid Fahandezhsadi

Using Credit Scores to Capture Regional Banks’ Portfolio Credit Risk: The Case of East Texas, USA pp. 1-19

Juan Castro, James Nguyen and Esther Castro

Board Members’ Overseas Experience and Foreign Investors’ Holdings: Evidence from China’s A-Share Market pp. 1-19

Siyu Chen, Kangkang Fu and Yujie Song

Reimagining Value-Added Tax Reform Through Digital Rebates and Advanced Simulation for Inclusive Fiscal Policy pp. 1-25

Vinodh Natarajan, Jayendira P. Sankar and Lamin Jarju

Insights into European Education Financing: Trends, Gaps, and Challenges Revealed Through Bibliometric Analysis pp. 1-25

Gabriela Badareu, Nicoleta Mihaela Doran and Leonica-Elena Gorie

Dynamic Risk Parity Portfolio Optimization: A Comparative Study with Markowitz and Static Risk Parity pp. 1-17

Peerapat Wattanasin, Thoedsak Chomtohsuwan and Tanpat Kraiwanit

Extending Maximum-Entropy Interbank Reconstruction to a Multi-Country Framework with Cross-Border Exposures pp. 1-17

Simone Sbaraglia, Pin Guo and Stefano Zedda

Property Tax, Local Sales Tax and Business Activity in Nevada: A Spatial Analysis pp. 1-43

Quan Sun, Minjie Huang, Mehmet Tosun and Hao Sun

Stock Liquidity and Social Media Analyst Coverage: Evidence from Tick Size Pilot Program pp. 1-18

Yuqi Han, Dan Luo and Yinge Zhang

The Impact of AI and Innovation on MNEs’ Product Market and Financial Performance pp. 1-35

Shumi Akhtar, Farida Akhtar and Jiongcheng Lu

Managerial Sentiment and Default Risk: Evidence from China pp. 1-32

Erxuan Ma, Shaun McDowell, Cagri Berk Onuk and Jianing Zhang

Growth, Fiscal Stance, and Governance: Unveiling Energy Poverty Volatility in the European Union pp. 1-32

Eftychia Zaroutieri and Athanasios Anastasiou

Financial Inclusion and Rural Economic Empowerment: Evidence from Self-Help Groups in Maharashtra, India pp. 1-32

Madan Survase and Bibhudutta Panda

Structured Framework for Dealing with Types of Financial Statement Fraud, Integrating Common Modalities, Variables, Strategies, and Patterns pp. 1-32

Ludivia Hernandez Aros, José Jimmy Sarmiento Morales and John Johver Moreno Hernández

Debt Thresholds and Unemployment Nexus: A Study on Fiscal–Monetary Policy Interactions Across the EU Member States pp. 1-24

Sumaya Khan Auntu and Vaida Pilinkienė

The Effect of Environmental, Social, and Governance on Firm Value in Southeast Asia: The Moderating Role of Digitalization pp. 1-24

Bahrul Yaman, Deni Pandu Nugraha, Faizul Mubarok, Amanj Mohamed Ahmed, Maria Fekete-Farkas, Istvan Hagen and Zsolt Tégla

The Effects of Green Innovation on Stock Liquidity: Evidence from US Companies pp. 1-24

Xinze Qian, Haizhi Wang, Yiqiao Xu and Richard Zhang

Measuring Technostress in Corporate Culture: Insights from the 10-K Annual Reports pp. 1-24

Nayera Eltamboly, Magdy Farag, Mohamed Gomaa and Maysa Abdallah

The Role of Legal and Regulatory Frameworks in Driving Digital Transformation for the Banking Sector in Qatar with Global Benchmarks pp. 1-24

Bothaina Alsobai and Dalal Aassouli

Examining the Role of Accountant’s Knowledge of Forensic Accounting, Corporate Governance Policies and Fraud Awareness Training in Preventing Fraud: A Survey of Indian Corporates pp. 1-34

Rakhi P. Sangale, Dipak Santram Vakrani, Suresh B. Pathare and Jewel Kumar Roy

The Sovereign Wealth Fund Paradox: Evolution, Challenges, and Unresolved Issues pp. 1-34

David Kemme

Predictive Valuation of Non-Fungible Tokens (NFTs): Machine Learning Models in Decentralized Finance pp. 1-34

Athanasios Kranias

Equity at the Top: Board Diversity and Executive Remuneration in South Africa pp. 1-16

Gretha Steenkamp, Mareli Dippenaar, Tamzin de Lange, Jenna Frade and Cara Jordaan

Limits to Arbitrage and Speculative Bubbles in Emerging Stock Markets: Evidence from Gold-Backed Certificates pp. 1-22

Turgay Yavuzarslan, Bülent Çelebi and Selman Aslan

Board Gender Diversity and Innovation Strategies: Sectoral Effects on ESG Performance in Financial and Non-Financial Firms pp. 1-22

Omotayo Olaleye Feyisetan and Fadi Alkaraan

ESG and Performance of European Listed Financial Companies: An Empirical Analysis pp. 1-22

Giovanni Baldissarro, Gianpaolo Iazzolino and Ferdinando Ielapi

Islamic Bankers’ Niyyah Toward Green Sukuk for Attaining Sustainable Finance: Evidence from Bangladesh pp. 1-22

Mohammad Ali Ashraf, Mir Rafiul Islam Ratul and Md. Kaium Hossain

Performance, Fairness, and Explainability in AI-Based Credit Scoring: A Systematic Literature Review pp. 1-36

Rashed Bahlool, Nabil Hewahi and Wael Elmedany

Evaluating Factor Contributions for Sold Homes pp. 1-14

Jason R. Bailey, W. Brent Lindquist and Svetlozar T. Rachev

Stock Market Efficiency and Banking Stability: Empirical Evidence from the MENA Region pp. 1-14

Rim Jalloul and Mahfuzul Haque

Trust in Financial Technology: The Role of Financial Literacy, Digital Financial Literacy, Technological Literacy, and Trust in Artificial Intelligence pp. 1-14

Thomas A. Hanson and Caleb Ott

An Assessment of Economic and Geopolitical Risk Sensitivity in the Tourism Sector: Evidence from Firm-Level Performance and Stock Returns (2012–2025) pp. 1-21

Yeşim Helhel and Selçuk Helhel

Corporate Governance and Dividend Policy Under Concentrated Ownership: Evidence from Post-Reform Korea pp. 1-21

Okechukwu Enyeribe Njoku, Younghwan Lee and Justin Yongyeon Ji

Leveraging Digital Banking to Enhance Financial Inclusion in Small Island Developing States: A Study of Fiji pp. 1-21

Shasnil Avinesh Chand

Climate Performance and Firm Valuation: A Meta-Analysis of Tobin’s Q in the Post-IPCC AR6 Era pp. 1-20

Akanksha Akanksha and Thirupathi Manickam

The Impact of Insurtech on Insurance Inclusion: A Systematic Literature Review pp. 1-20

Farai Borden Mushonga and Syden Mishi

The Effect of Family Ownership on Overall, Firm-Level, and Market-Level Corporate Transparency pp. 1-20

Euikyu Choi, Jongmoo Jay Choi and Moo Sung Kim

To Reward or Not to Reward? Stock Market Reaction to Renewable-Energy Project Awards pp. 1-20

Ines Belgacem and Leila Louhichi

Where Is the World Heading? Quantile Time-Frequency Connectedness Among Oil, Conventional and ESG Stock Returns pp. 1-20

Naziha Kasraoui and Wael Hemrit

From Pricing to Integration: A PRISMA-Guided Systematic Review of ESG Integration and Risk Modelling in European Banking pp. 1-31

Evanthia K. Zervoudi, Rafael Hadjimarcou and Apostolos G. Christopoulos

Diversity at the Top: How Ethnic Composition of Management Influences Corporate Performance in U.S. Companies pp. 1-31

Silvia-Andreea Peliu

Market Power and Multidimensional Efficiency in Banking: Diversification, Stability, and Digital–Governance Dynamics pp. 1-31

Ari Warokka, Jong Kyun Woo, Dewi Sartika and Aina Zatil Aqmar

Reconciling the Energy-Exposure and Sectoral-Risk Hypotheses: Spillover Effects of Oil Shocks to Clean and Dirty Chinese Stocks pp. 1-26

Eddie Y. M. Lam, Yiuman Tse and Joseph K. W. Fung

A Hybrid Framework for Multi-Stock Trading: Deep Q-Networks with Portfolio Optimization pp. 1-26

Soroush Shahsafi and Farnoosh Naderkhani

Digital Financial Literacy and Economic Sustainability in Homestay Businesses in India: A Three-Way Interaction Model pp. 1-26

Pooja Hemmachimane Keshavammaiah, Balaji Kannan, Satyanarayana Parayitam and Chris K. Papenhausen

Digital Disruptive Innovation and Firm Performance Nexus: Role of Dynamic Managerial Competence, Innovative Work Practices and COVID-19 pp. 1-30

Omar Al Farooque, Shoaib Raza and Ashfaq Ahmad Khan

A Panel Study on the Determinants of Profitability of Bulgarian Commercial Banks pp. 1-30

Petar Ilkov Peshev

Analysis of the Financial Markets in the Bulgarian Agricultural Sector pp. 1-23

Lyubomir Lyubenov and Byulent Idirizov

From Social Ties to Social Responsibility: How Social Capital Shapes CSR Practices Around the World pp. 1-23

Imad Jabbouri, Omar Farooq, Maryem Naili and Ahmed Ankit

The Contribution of Sustainability and Governance Signals to Return on Equity Prediction: Evidence from Tree-Based Machine Learning, Bootstrapped Grouped CV and SHAP pp. 1-23

Hasan Talaş, Ela Naz Gök, Özen Akçakanat, Gürkan Gültekin, Mustafa Terzioğlu, Burçin Tutcu and Güler Ferhan Ünal Uyar

Do Carbon Exchanges Make a Difference to Carbon Disclosure and Performance? Evidence from Indonesia pp. 1-23

Ayu Oktaviani, Syahrial Shaddiq and Novika Rosari

Global Payment Fragmentation and Small Financial Centres: Evidence from Cyprus pp. 1-23

Petros Lois and Spyros Repousis

Audit Quality as a Mediator Between Internal Audit Firm Factors and Client’s Engagement Intention in Vietnam pp. 1-23

Phuong Thi Khanh Nguyen, Thanh Thi Le Nguyen, Ha Ngan Pham and Linh Dieu Nguyen

Exploring Gender Diversity, Board Heterogeneity, and Corporate Risk Outcomes: Evidence from STOXX600 Firms pp. 1-69

Nicoleta Tiloiu

Financial Capabilities and Financial Well-Being: The Mediating Role of Financial Resilience pp. 1-29

Arturo Garcìa-Santillàn

Retirement Plan Conflicts of Interest in Mutual Fund Management pp. 1-29

William Beggs

Stakeholder Engagement on Social Media and Firm Performance: Evidence from Multi-Platform Digital Interactions pp. 1-27

Berto Usman, Abdurrachman Bakrie, Ridwan Nurazi, Intan Zoraya and Somnuk Aujirapongpan

Evaluation of Financial Risk Management of Digital Services Companies Using Integrated Entropy-Weight TOPSIS Model pp. 1-15

Weng Siew Lam, Weng Hoe Lam and Pei Fun Lee

Price Efficiency of Cryptocurrencies pp. 1-15

Jonathan Lee Miller

Internal Capital Markets and Macroprudential Policy Lessons from the 2007–2009 Crisis pp. 1-28

Nilufer Ozdemir

Measuring the Spillover Effects from the Stock Market Volatility in Selected Major Economies to the Stock Market Volatility in the United Kingdom pp. 1-28

Minko Markovski, Salman Almutawa and Jayendira P. Sankar

Refurbished Institutional Quality and Good Governance for Bank Stability: A Meta-Analysis of Emerging Economies pp. 1-28

Sheikh Mohammad Rabby, Mohammad Mizenur Rahaman, Golam Morshed Shahriar Tanim and Adiba Rahman Bushra Chowdhury

Assessing the European Central Bank’s Institutional Capacity and Readiness for the Introduction of the Digital Euro pp. 1-28

Ioannis Tsouris, Georgios L. Thanasas and Maria Rigou

Determining the Most Suitable Distribution and Estimation Method for Extremes in Financial Data with Different Volatility Levels pp. 1-37

Thusang J. Buthelezi and Sandile C. Shongwe

Analysing South Africa’s King IV Report on Achieving Sustainable Development Goals Through Enhanced Transparency and Sustainability Practices pp. 1-42

Munyaradzi Duve and Benjamin Marx

Volume 19, issue 1, 2025

Financial Reporting and Auditing pp. 1-2

Hua Christine Xin

Whistleblowing in Emerging Financial Systems: Model Development and Mixed-Methods Evidence from Banks in Qatar pp. 1-33

Najla Al-Thani and Steven Wright

Comparative Analysis of Innovation Financing Mechanisms for Tech Startups: Evidence from Ethiopia, Kenya, and Uganda pp. 1-20

Wendewosen Ajeme Tuffa, Fetene Bogale Hunegnaw and Tsegaye Mulugeta Habtewold

Beyond Volatility Decay: Correcting Relative Expected Return Estimates for Leveraged Exchange Traded Funds pp. 1-20

William J. Trainor

Together Forever but Better Apart: A Revisit of the Inflation–Growth Nexus with Moderators pp. 1-20

Adeola Oluwakemi Adejayan and Mishelle Doorasamy

Impact of Fiscal Policies on Unemployment in Economic Shock Conditions: Panel Data Analysis pp. 1-20

Sumaya Khan Auntu and Vaida Pilinkienė

The Effects of Fintech Adoption on CEO Compensation: Evidence from JSE-Listed Banks pp. 1-20

Rudo Rachel Marozva and Frans Maloa

Optimal Investment and Consumption Problem with Stochastic Environments and Delay pp. 1-20

Stanley Jere, Danny Mukonda, Edwin Moyo and Samuel Asante Gyamerah

Fintech Firms’ Valuations: A Cross-Market Analysis in Asia pp. 1-20

Neha Parashar, Rahul Sharma, Pranav Saraswat, Apoorva Joshi and Sumit Banerjee

Option-Implied Zero-Coupon Yields: Unifying Bond and Equity Markets pp. 1-20

Ting-Jung Lee, W. Brent Lindquist, Svetlozar T. Rachev and Abootaleb Shirvani

IMF Interventions and Financial Market Reactions: Evidence from Currency, Equity, and Interest Rate Markets in Emerging and Developed Economies pp. 1-14

Walther Fernando Díaz-Chapoñan, Constantinos Alexiou and Sofoklis Vogiazas

Exploring the Role of Brand Capital Investment in the Realization of Firm-Level ESG Benefits and Consequences on Firm Performance: An Empirical Study pp. 1-21

Stacey Sharpe, Nicole Hanson and Maryam Tofighi

Does Earning Management Matter for the Tax Avoidance and Investment Efficiency Nexus? Evidence from an Emerging Market pp. 1-21

Ingi Hassan Sharaf, Racha El-Moslemany, Tamer Elswah, Abdullah Almutairi and Samir Ibrahim Abdelazim

Sector Rotation Strategies in the TSX 60: A Comprehensive Analysis of Risk-Adjusted Returns, Machine Learning Applications, and Out-of-Sample Validation (2000–2025) pp. 1-21

Gourav Salotra and Eugene Pinsky

Recent Progress on Financial Risk Detection in the Context of Transaction Fraud Based on Machine Learning Algorithms pp. 1-30

Teli Chen, Ruili Sun, Tiefeng Ma and Sergey Sergeev

Fraud Risk and Audit Opinions Across Countries: Complementing Accounting-Based Fraud Risk with Machine Learning Methods pp. 1-30

Prawat Benyasrisawat and Nadharatch Ounlert

Financial Risk Management and Resilience of Small Enterprises Amid the Wartime Crisis pp. 1-30

Valeriia Shcherbak, Oleksandr Dorokhov, Liudmyla Dorokhova, Kseniia Vzhytynska, Valentyna Yatsenko and Oleksii Yermolenko

Frugal Entrepreneurial Ecosystems and Alternative Finance in Emerging Economies: Pathways to Resilience and Performance and the Role of Incubators and Innovation Hubs pp. 1-30

Badr Machkour and Ahmed Abriane

Mapping the Relationship Between Financial Inclusion and Undergraduate Students: A Scoping Review pp. 1-31

Alicia Flores-Vasconcelos, Igor Antonio Rivera-Gonzalez, Denise Díaz de León, María del Rosario Pérez-Salazar, Alejandro Zacarías and José Michael Cruz

An Empirical Framework for Evaluating and Selecting Cryptocurrency Funds Using DEMATEL-ANP-VIKOR pp. 1-31

Mostafa Shabani, Sina Tavakoli, Hossein Ghanbari, Ronald Ravinesh Kumar and Peter Josef Stauvermann

Emerging Use of AI and Its Relationship to Corporate Finance and Governance pp. 1-12

John De Leon, John E. Gamble, Katherine Taken Smith and Lawrence Murphy Smith

The GT-Score: A Robust Objective Function for Reducing Overfitting in Data-Driven Trading Strategies pp. 1-12

Alexander Pearson Sheppert

Investors’ Information Risk Perception of Book-Tax Differences pp. 1-26

Moshe Hagigi and Kun Yu

Tokenisation Opportunities in Voluntary Carbon Markets: A Sectoral Diagnostic pp. 1-26

Massimo Preziuso

A Hybrid HAR-LSTM-GARCH Model for Forecasting Volatility in Energy Markets pp. 1-26

Wiem Ben Romdhane and Heni Boubaker

Do Geopolitical Shocks Drive Currency Volatility? New Evidence from a TVP-VAR Framework pp. 1-23

Ikram Ghamgui Frikha

Financial Literacy, Trust, and Socioeconomic Determinants of Borrowers’ Behavior in Credit Card Use: A PLS-SEM Analysis pp. 1-23

Reyner Pérez-Campdesuñer, Alexander Sánchez-Rodríguez, Rodobaldo Martínez-Vivar, Jaime Ramiro Merizalde-Paredes, Margarita De Miguel-Guzmán and Gelmar García-Vidal

The Impact of Economic Factors on Medium-Term Budget Revenue Forecasts: Insights from an Ex Post Analysis of Advanced Economies pp. 1-23

Berat Kara and Fatih Sarıoğlu

ESG Performance and Corporate Corruption Risk Management: The Moderating Role of Risk Management Committees in GCC Firms pp. 1-23

Krayyem Al-Hajaya

Determinants of Cryptocurrency Investment Decision: Integrating Behavioural and Technology Perspectives pp. 1-23

Bambang Leo Handoko, Arta Moro Sundjaja and Evelyn Hendriana

Harnessing Blockchain for Transparent and Sustainable Accounting in Creative MSMEs amid Digital Disruption: Evidence from Indonesia pp. 1-23

I Made Dwi Hita Darmawan, Ni Putu Noviyanti Kusuma, Nir Kshetri, Ketut Tri Budi Artani and Wina Pertiwi Putri Wardani

Robust Multi-Objective Optimization Model for Reserve and Credit Fund Allocation in Banking Under Conditional Value-at-Risk Constraints pp. 1-27

Moch Panji Agung Saputra, Diah Chaerani, Sukono and Mazlynda Md Yusuf

Enforcing Good Deeds: Investment Efficiency of Indian Firms Going Through CSR Law pp. 1-27

Swati Kumaria Puri, Jiali Fang, Udomsak Wongchoti and Wei Hao

Digital Asset Analytics for DeFi Protocol Valuation: An Explainable Optuna-Tuned Super Learner Ensemble Framework pp. 1-27

Gihan M. Ali

Socio-Cultural and Behavioral Determinants of FinTech Adoption and Credit Access Among Ecuadorian SMEs pp. 1-27

Reyner Pérez-Campdesuñer, Alexander Sánchez-Rodríguez, Rodobaldo Martínez-Vivar, Roberto Xavier Manciati-Alarcón, Margarita De Miguel-Guzmán and Gelmar García-Vidal

Performance and Risk Analytics of Asian Exchange-Traded Funds pp. 1-27

Bhathiya Divelgama, Nancy Asare Nyarko, Naa Sackley Dromo Aryee, Abootaleb Shirvani and Svetlozar T. Rachev

ESG Risk Spillover Between Peers pp. 1-38

Lucas Walker and Shumi Akhtar

Corporate Governance and Tax Aggressiveness: The Moderating Role of Audit Quality pp. 1-15

Nacer Mahouat, Anas Azenzoul, Sara Nait Slimane, Mohamed Es-Sanoun, Khalil Mokhlis and Mourad Jbene

Bitcoin Halving: How Effective Is It in Driving Cryptocurrency Market Dynamics? pp. 1-15

Nyoman Sri Subawa, Caren Angellina Mimaki, I Made Oka Mahendra and Made Srinitha Millinia Utami

Pricing Reform Progress: Evidence from Sovereign Spreads and Consensus Forecasts pp. 1-15

Ken Miyajima

Assessing the Link Between the Misery Index and Dollarization: Regional Evidence from Türkiye pp. 1-15

Gökhan Özkul and İbrahim Yaşar Gök

Does International Green Finance Accelerate Green Innovation? Catalysts for Fostering CO 2 Reduction in Developing Economies pp. 1-29

Walid Bakry, Behnaz Saboori, Peter John Kavalmthara, Girijasankar Mallik, Sajan Cyril and Yiyang Liu

Making Federal Reserve Monetary Policy Transparent and Accountable pp. 1-28

Robert L. Hetzel

How Overlapping Returns Inflate Measured Time Series Momentum pp. 1-28

Keunbae Ahn, Gerhard Hambusch and KiHoon Jimmy Hong

Regulation and Risk in Decentralised Finance: An Event Study of DeFi Tokens pp. 1-28

Hai Yen Hoang

Aligning Inclusive Finance with the European Union’s Digital–Green Twin Transition pp. 1-28

Massimo Preziuso

Credit Risk Index as a Support Tool for the Financial Inclusion of Smallholder Coffee Producers pp. 1-28

María-Cristina Ordoñez, Ivan Dario López, Juan Fernando Casanova Olaya and Javier Mauricio Fernández

Breaking Free from Managerial Myopia: Government and Corporate Governance as Catalysts for Firm Innovation pp. 1-28

Junchang Pan, Hamish Anderson, Junshi Chen and Jing Chi

Towards Generative Interest-Rate Modeling: Neural Perturbations Within the Libor Market Model pp. 1-39

Anna Knezevic

Volatility Transmissions and Hedging Between Petroleum and Equity Market Sectors: Insights from Petroleum Exporters and Importers pp. 1-25

Miramir Bagirov and Cesario Mateus

Determinants of Goodwill Impairment Recognition and Measurement: New Evidence from Moroccan Listed Firms pp. 1-25

Mounia Hamidi, Sara Khotbi and Youssef Bouazizi

Bond vs. Equity Mutual Fund Performance Using False Discovery Rate (FDR) pp. 1-25

Lifa Huang, Wayne Y. Lee and Craig G. Rennie

Integer-Valued Time Series Model via Copula-Based Bivariate Skellam Distribution pp. 1-17

Mohammed Alqawba, Norou Diawara and Mame Mor Sene

The Impact of Artificial Intelligence on Accounting Information and Earnings Management: Bibliometric Analysis pp. 1-17

Dalenda Ben Ahmed

Informed Trading Through the COVID-19 Pandemic: Evidence from the Bitcoin Market pp. 1-19

Timotheos Mavropoulos, Oguz Ersan and Ender Demir

Corporate Reputation and Internal Control Quality: Evidence from Fortune 1000 Companies pp. 1-19

Haomiao (Holly) He, Fei Kang and Lijuan Zhao

Transforming Digital Accounting: Big Data, IoT, and Industry 4.0 Technologies—A Comprehensive Survey pp. 1-43

Georgios Thanasas, Georgios Kampiotis and Constantinos Halkiopoulos

The Effects of Globalization and Foreign Direct Investment on the Economic Growth of South Africa pp. 1-18

Ndivhuho Eunice Ratombo and Dintuku Maggie Kgomo

AI and Fintech Synergy: Strengthening Financial Stability in Islamic and Conventional Banks pp. 1-18

Fahad Abdulrahman Alahmad, Ghulam Ghouse and Muhammad Ishaq Bhatti

The Bidirectional Relationship Between Audit Fees and Corporate Reputation: Panel Evidence from South African Listed Firms pp. 1-18

Omobolade Stephen Ogundele and Lethiwe Nzama-Sithole

Readiness and Perceptions of IPSAS 46 “Measurement” Implementation in Public Sector Entities: Evidence from Georgia pp. 1-18

Levan Sabauri, Mariam Vardiashvili and Marina Maisuradze

Beyond Financial Market Dualism: An Empirical Analysis of Variations in Use of Financial Services in South Africa pp. 1-18

Mongi Tshaka, Munacinga Simatele and James Copestake

When Tracking Error Misleads: Risk Exposure Differences Between ETFs and Their Indices pp. 1-18

Naif Alfnaisan, Fatima Jebari and Mohammad Kabir Hassan

ESG Performance and Corporate Value in an Emerging Market: The Moderating Role of Board Structures in Sustainability pp. 1-18

Nongnit Chancharat, Witchulada Vetchagool and Surachai Chancharat

Predicting Financial Contagion: A Deep Learning-Enhanced Actuarial Model for Systemic Risk Assessment pp. 1-35

Khalid Jeaab, Youness Saoudi, Smaaine Ouaharahe and Moulay El Mehdi Falloul

Modeling the Private-to-Public Transition: IPOs, Direct Listings and De-SPAC Mergers pp. 1-11

Vasilios Margaris and Georgios Angelidis

Financial Statement Fraud Detection Through an Integrated Machine Learning and Explainable AI Framework pp. 1-32

Tsolmon Sodnomdavaa and Gunjargal Lkhagvadorj

Lexicometric and Sentiment-Based Insights into Risk Allocation: A Qualitative Study of Moroccan Public–Private–Partnership Projects pp. 1-32

Mohammed Amine Benarbi and Issam Benhayoun

Artificial Intelligence’s Role in Predicting Corporate Financial Performance: Evidence from the MENA Region pp. 1-32

Mayar A. Omar, Ismail I. Gomaa, Sara H. Sabry and Hosam Moubarak

Credit Risk–Bank Value Relationship: Examining M&A’s Moderating Effect pp. 1-24

Ra’fat Jallad and Ahmad Tina

The Role of Sustainability Assurance in Enhancing Carbon Disclosure Transparency: Evidence from the ASEAN-5 Emerging Economies pp. 1-24

Novrys Suhardianto, Abu Hanifa Md. Noman, Senny Harindahyani, Ardianto Ardianto and Zayyan Ahmad Nuryaddin

Unequal Grounds and Unstable Markets: Income Inequality and Stock Price Crash Risk pp. 1-24

Alireza Askarzadeh, Mostafa Kanaanitorshizi, Fatemeh Askarzadeh and Fatemeh Ebrahimi

Financial Performance Outcomes of AI-Adoption in Oil and Gas: The Mediating Role of Operational Efficiency pp. 1-24

Eldar Mardanov, Inese Mavlutova and Biruta Sloka

Investment Inefficiency and Geopolitical Risks: Evidence from Vietnam pp. 1-24

Thinh Tien Bui, Huong Thi Mai Le and Nuong Thi My Le

Strategic Risks and Financial Digitalization: Analyzing the Challenges and Opportunities for Fintech Firms and Neobanks pp. 1-24

Camila Betancourt, Viviana Aranda, Camilo García and Eduart Villanueva

Regulations and the “Too-Big-to-Fail” Problem: Evidence from the Dodd–Frank Act pp. 1-24

Jenny Gu, Yingying Shao and Pu Liu

The Influence of Taxation on General Price Level in Cambodia: An ARDL Approach to Co-Integration pp. 1-13

Tita Eng and Siphat Lim

Investment in Internal Accounting Control Personnel and Corporate Bond Yield Spreads: Evidence from South Korea pp. 1-13

Hyunjung Choi

Is It a Case of Safe Haven? Analyzing Stablecoin Returns Considering Cryptocurrency Dynamics pp. 1-13

Vitor Fonseca Machado Beling Dias and Rodrigo Fernandes Malaquias

Stock Returns and Income Inequality pp. 1-13

Margaret Rutendo Magwedere and Godfrey Marozva

Spatial Stress Testing and Climate Value-at-Risk: A Quantitative Framework for ICAAP and Pillar 2 pp. 1-34

Francesco Rania

Climate Finance with Limited Commitment and Renegotiation: A Dynamic Contract Approach pp. 1-34

Byeong-Hak Choe

The Chinese Government Auditing and Green Finance: The Mediating Role of Fiscal Execution Efficiency pp. 1-16

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Monetary Policy and Fiscal Conditions: Interest Rates, Nominal Growth Rates, Tax Revenues, and Government Expenditures pp. 1-16

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Optimization of Working Capital for Financial Sustainability in Manufacturing Companies: A Statistical Model pp. 1-16

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Effects of the Recognition, Measurement, and Disclosure of Biological Assets Under IAS 41 on Value Creation in Colombian Agribusinesses pp. 1-22

Iván Andrés Ordóñez-Castaño, Angélica María Franco-Ricaurte, Edila Eudemia Herrera-Rodríguez and Luis Enrique Perdomo Mejía

Adaptive Hierarchical Hidden Markov Models for Structural Market Change pp. 1-22

Achilleas Tampouris and Chaido Dritsaki

Exchange Rate Pass-Through Effects on Food and Cereal Inflation in Morocco: An Asymmetric Analysis Under Climate Change Constraints Using an ARDL Model pp. 1-22

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AI as an Intelligent Control: Evidence from Italy on Governance, Risk, and the Transformation from Manual to Intelligent Accounting pp. 1-22

Marco I. Bonelli

Internal Auditing as Value Addition to Performance Improvement in Ghana’s SOEs pp. 1-22

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The Role of Artificial Intelligence in Enhancing ESG Disclosure Quality in Accounting pp. 1-22

Jiacheng Liu, Ye Yuan and Zhelun Zhu

A Cointegrated Ising Spin Model for Asynchronously Traded Futures Contracts: Spread Trading with Crude Oil Futures pp. 1-22

Kostas Giannopoulos

Morbidity-Based Pension Benefit Evaluation and Payment Option Comparison pp. 1-22

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