The Economics and Finance Letters

2014 - 2026

From Conscientia Beam
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Volume 13, issue 1, 2026

Key factors influencing P2P lending adoption in Vietnam pp. 1-10

Le Trung Hieu, Tram Thi Xuan Huong and Nguyen Hong Ha

Capital market instruments and development in Nigeria: The mediating role of corporate taxation pp. 11-28

Cordelia Onyinyechi Omodero

Volume 12, issue 4, 2025

Exploring fintech adoption in cashless transactions: Evidence from the bank for investment and development of Vietnam pp. 610-621

Vu Thuy Linh and Tran Van Hai

Examining the connection of money laundering and environmental crime: A deep dive into dirty money and trade pp. 622-635

Nur Liyana Mohamed Yousop, Nazrul Hisyam Ab Razak and Bany Ariffin Amin Noordin

Fintech's powerful function: Reducing gender income inequality pp. 636-653

Shu Li, Mohd Fahmi Ghazali and Masrina Nadia Mohd Salleh

The effect of leadership style on return on equity classification: An artificial neural network approach pp. 654-675

Evans Nunoo and Uday Kumar Jaganathan

The impact of environmental tax, economic growth and renewable energy on CO₂ emissions in Vietnam: Evidence from a VECM approach pp. 676-691

Le Thi Nhung, Bui Thi Minh Nguyet, Pham Quynh Mai and Ha Thi Lien

The impact of audit quality on operational efficiency of non-financial enterprises listed on the Vietnamese stock market in the period before and after COVID-19 pp. 692-705

Dinh The Hung, Pham Lan Nhi and Le Bao Long

Regulatory reinforcement, audit effort, and market perceptions of restatements pp. 706-717

Inkyung Yoon and Ju Ryum Chung

Estimating value at risk in Saudi real estate investment trusts: A garch-based approach pp. 718-731

Heba Gazzaz

Financial inclusion, competition and banking stability: Evidence from MENA countries pp. 732-742

Salem Alshihab

Determinants of credit risk in lower-middle-income countries: Evidence from interest spread, efficiency, and macroeconomic factors pp. 743-756

Prem Bahadur Budhathoki, Murari Karki and Padam Bahadur Lama

Integrating corporate social responsibility dimensions and product innovation in firms in the Ghanaian insurance industry pp. 757-776

Kyeame Ghansah and Uday Kumar Jagannathan

Gold price volatility, stock market, and inflation in Turkey: An ARDL approach pp. 777-797

Havva Nesrin Tiryaki

Digital currency and its implications for traditional banking systems: A qualitative inquiry pp. 798-813

Vesel Usaj and Kushtrim Gashi

A machine learning approach for credit risk assessment of SMEs: Evidence from Morocco pp. 814-831

Jalila Boumhidi and Abellatif Marghich

Anti corruption mechanisms and public finance management efficiency in Ukraine’s war and post-war recovery pp. 832-847

Andrii Moisiiakha, Kateryna Velychko, Nataliia Kovalenko, Oleksandr Zhurba and Oleh Kramar

Volume 12, issue 3, 2025

Office activities performance as a mediator between organizational drivers and firm performance: Evidence from Vietnamese SMEs pp. 463-482

Dinh Hoang Minh, Tran Cuong, Duong Dinh Bac and Tran Thi Quy Chinh

Market competition and firm investment decisions: An empirical study of Asian economies pp. 483-497

Joshua Abraham Alexander, Kelly Gavriell and Rita Juliana

Adoption of Islamic financing: The case of MSMEs in Indonesia pp. 498-509

Abdullah Syakur Novianto, Heri Pratikto, Budi Eko Soetjipto and Ery Tri Djatmika

How is the adoption of advances of ICT valued by the market through the Tobin’s Q indicator? The case of Vietnamese commercial banks pp. 510-522

Tran Phuc Nguyen and Le Thi Anh Thu

Impact of religious proximity on energy trade: Policy implications based on international evidence pp. 523-533

Toan Bui

Forecasting the South African tax-to-GDP ratio series utilizing seasonal autoregressive integrated moving average and artificial neural networks models pp. 534-544

Martin Chanza, Nkosinathi Emmanuel Monamodi and Modisane Seitshiro

Combining fundamental and technical analyses for better stock selection: An empirical study on Bursa Malaysia pp. 545-562

Mei Ching Lim, Normaziah Mohd Nor, Aslam Izah Selamat and Siti Nur Iqmal Ibrahim

The auditor's psyche: Unveiling the hidden links between mood, independence, uncertainty, and audit quality in an emerging market pp. 563-581

Tran Khanh Lam

Sovereign credit ratings in South Africa: Does institutional quality matter? pp. 582-595

Justice Mundonde and Oliver Takawira

Application of artificial intelligence using linear regression and the Naïve Bayes model in forecasting and analyzing the consumer price index in Vietnam pp. 596-609

Pham Thi Ha An, Truong Quoc Tri and Nguyen Thanh Phuc

Volume 12, issue 2, 2025

The role of ESG disclosure in enhancing profitability and market value: Insights from Saudi Arabia’s corporate landscape pp. 158-182

Maha Abu Hussain, Maha Faisal Alsayegh and Helmi A Boshnak

Higher banknotes and inflation: A myth or a reality? Evidence from Syria pp. 183-197

Zeina Al-Ahmad and Linda Ali Ismaiel

The role of dual-class share structures, shareholders’ engagement and corporate governance on unequal voting rights: A comparative study of China, Malaysia, and Germany pp. 198-214

Xixi Zheng and Hasani Mohd Ali

COVID-19 and its effect on income of different social groups in Vietnam: A comparative analysis pp. 215-230

Ha Anh Trinh and Nguyen Duc Do

Corporate governance and capital safety at Vietnamese joint stock commercial banks pp. 231-250

Ha Thanh Doan, Anh Hoang Le and Thu Doan

Exploring financial literacy as a mediator in the theory of planned behavior on senior citizens' reverse mortgage purchase intentions pp. 251-266

Renu Choudhary and Taank Jyoti Santram

Influential macroeconomic factors of stock price: A study on Dhaka stock exchange pp. 267-285

Mohammad Sogir Hossain Khandoker, Rafiqul Bhuyan and Khaled Ahmad

Influencing factors on green innovation efficiency of Specialized, Refined, Peculiar, and Innovative enterprises pp. 286-305

Yiting Chen, Ersheng Fu, Yaguai Yu, Zhuoyan Yu and Xiyi Li

Financial behavior, self-efficacy, and entrepreneurial skills: Uncovering the determinants of culinary business performance pp. 306-313

Moh. Cholid Mawardi, Puji Handayati, Imam Mukhlis, Agus Hermawan and Budi Eko Soetjipto

Exploring the dynamics of carbon emissions in China: Insights from ARDL and DOLS pp. 314-328

Yanli Shen and Abdul Rais Abdul Latiff

How do banks price loans in the context of market concentration? Empirical evidence from Vietnam pp. 329-337

Tho Duc Nguyen and Minh Nhat Nguyen

The effectiveness of leadership and organizational culture in Batusangkar on the management of micro, small, and medium enterprises pp. 338-350

Sri Adella Fitri, Ramadanis, Khairul Marlin, Mega Rahmi and Nita Fitria

Public health expenditure and economic growth in India: A causal analysis pp. 351-359

Geethu Rachel Stephen and N. Savitha

Financial fragility in natural resource-rich economies: Is liberalization a threat? pp. 360-373

Sami Kucukoglu and Elif Guneren Genc

Barriers self-efficacy and performance of creative industry SME: The role of accounting information system pp. 374-387

Nur Diana, Budi Eko Soetjipto, Puji Handayati and Nurika Restuningdyah

The relationship of market sentiment and sector return across time and frequency – a wavelet coherence analysis pp. 388-402

Versha Patel, S. Amilan and P Vairasigamani

Digital transformation and new quality productivity: Empirical analysis of the moderating role of gai technology application pp. 403-416

Jun Cui, Qiang Wan and Sangwoo Shin

Balancing organizational structure dimensions for enhanced financial performance in Ghana’s banking sector pp. 417-430

Evans Nunoo and Uday K. Jagannathan

Tax revenue and employment level in Nigeria pp. 431-440

Andy Titus Okwu, I Peter Ogbebor and Zion Afokoghene Athora

Economic management innovation: Sustainable economic strategy to face trade tariffs and global economic challenges pp. 441-462

Nekky Rahmiyati and Tri Ratnawati

Volume 12, issue 1, 2025

Inequality in low- and middle-income countries: Does fiscal policy matter? pp. 1-15

Margaret Rutendo Magwedere and Godfrey Marozva

The effects of technology investment on financial stability: Evidence from commercial banks in Vietnam pp. 16-33

Nguyen Minh Nhat

Determinants of economic growth in Honduras: Regression analysis pp. 34-49

Roldan Villela and Juan Jacobo Paredes

Financial technology: The catalyst for BRICS' economic and financial leap pp. 50-60

Dhaya M and Sundaram N

Employing a ROPMIS modeling to assess the effectiveness of railway stations in Indonesia pp. 61-70

Yusita Titi Hapsari, Diah Yuli Setiarini, Bambang Irawan and Soetriono

Savings behavior of college teachers: A comparative study among private and government colleges in Bangladesh pp. 71-85

Rafia Islam Lina, Md Habibur Rahman and Md Shamimul Islam

The impact of digital transformation strategy on the performance of commercial banks: Evidence from an emerging economy pp. 86-97

Trung Huy Bui and Yen Thi Duong

Rereading a theory: Does the income level of countries affect the consumer behavior? pp. 98-119

William H Greene, Saman Hatamerad, Haleh Raiszadeh Oskoui, Hossian Asgharpur and Bahram Adrangi

Empirical analysis of adaptive market hypothesis using Sharpe Ratio for buy and sell opportunities in global indices pp. 120-142

Ajay Raju, Uday Kumar Jagannathan and Triveni Pundalika

Economic and political uncertainty and firm-level stock returns in Vietnam: The moderating role of leverage pp. 143-157

Thanh Huu Phu Nguyen and Ho Hoang Gia Bao