International Journal of Finance & Banking Studies

2012 - 2026

Current editor(s): Prof.Dr.Hasan Dincer

From Center for the Strategic Studies in Business and Finance
IJFBS Editorial Office, IMU, School of Business.
Contact information at EDIRC.
Bibliographic data for series maintained by Hasan Dincer ().

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Volume 15, issue 4, 2026

Risk Asset Exposure and Bank Performance in Emerging Markets pp. 1-12

Michael Forzeh Fossung, Gisele Njei and Arzizeh Tiesieh Tapang

Volume 15, issue 3, 2026

Organizational Readiness and Digital Expansion in Small Enterprises pp. 01-15

Md. Shahidur Rahman Khan, Mohammad Anwar Hossain, Md. Amimul Ehasan and Tanvir Ahmed

Patterns of Bank Credit Allocation and Economic Growth in the Era of Digitalisation since the 1990s pp. 16-33

Ali Abou-Zeinab

ESG Disclosure Quality in Nigerian Banks pp. 34-48

Ibrahim Ahmed Dodo and Hawwa Yusuf

Evaluating the Impact of Monitoring and Evaluation Approaches on Agricultural Insurance Performance pp. 49-58

Rusangwa Adolphe and Amolo Elvis Juma Amolo

Inventory Management and Profitability pp. 59-71

Sujan Chandra Paul, Hasibur Rahman Shanto, Md. Harun-Or-Rosid, Md. Asiqur Rahman and Gopal Karrmakar

Effect of Project Monitoring and Evaluation Practices on Success of Rural School Feeding Program pp. 72-80

Nshimiyimana Dieudonne and Samuel Wabala

Volume 15, issue 2, 2026

The Sinking Fund Provision pp. 01-19

Manish Tewari and Pradipkumar Ramanlal

Beyond Trading Frequency pp. 20-34

Alain Finet, Kevin Kristoforidis and Julie Laznicka

Scale Efficiency and Technical Efficiency in Islamic Banks pp. 35-48

Abdallah Mambo Dallu, Michael Njoroge Njogo and Fiona Jepkosgei Korir

Catch-Up or Divergence? Operational Efficiency Convergence Dynamics of Islamic Banks in SSA pp. 49-62

Abdallah Mambo Dallu, Michael Njoroge Njogo and Fiona Jepkosgei Korir

Planning for Tomorrow Retirement, Tax Reporting, and Social Security Among First-Generation Immigrants in the United States pp. 63-80

Samar Issa and Tabata Patino

Bibliometric Co-Citation Analysis of Bankruptcy Prediction in Financial Institutions pp. 81-88

Gunarsih Tri, Rodhiyah Mardhiyyah and Fran Sayekti

Corporate Social Responsibility Awards, Corporate Cash-Holdings and Investment Decisions pp. 89-113

Nicholas Apergis

Thana Based Scenario of Financial Inclusion in Bangladesh pp. 114-133

Md. Main Uddin Ahammed

More Insurance, More Deposits? pp. 134-153

Rodney D. Boehme and Timothy M. Craft

The Profitability of the Brazilian Banking Sector After the Entry of Financial Technology Firms pp. 154-161

Samuel Menna Barreto Torrecilha, Alexandre Xavier Ywata de Carvalho, Mathias Schneid Tessmann and Luiz Augusto Ferreira Magalhães

Volume 15, issue 1, 2026

Implementation Interventions and Success of Education Infrastructure Projects pp. 1-9

Abayisenga Emile and Amolo Elvis Juma Amolo

Analyzing the Impact of Environmental Risks on the Operational Performance of Hydropower Projects pp. 10-20

Geofrey Muyonjo and Amolo Elvis Juma Amolo

The Effect of Applying COSO framework on Tax Revenue pp. 21-29

Muna Abdul Fattah Ahmed

Carbon Emission Disclosure, Capital Structure, and Intellectual Capital pp. 30-40

Rifaldy Yoga Pratama and Tri Gunarsih

The Role of Activity-Based Costing (ABC) in Enhancing Cost Management and Achieving Operational Efficiency pp. 41-50

Wasan Talib Hassan

Determinants of Financial Performance in Islamic Commercial Banks: The Role of Corporate Governance, Financing Quality, Islamic CSR, and Operational Efficiency pp. 51-61

Rohilah and Wiwik Utami

Volume 14, issue 4, 2025

The Potential of Employing Blockchain Technologies in Enhancing Operational Transparency of Iraqi Banks pp. 1-7

Essam Al Husseini

Accounting for Digital Assets Between Accounting Measurement Theory and Financial Disclosure Requirements pp. 8-18

Nada Salman Habib

Observations and Inferences About the Fixed Cost in Protective Put Strategy pp. 19-33

Thiago Wanderley Macedo Neves de Almeida and Vinicio de Souza e Almeida

Impact of Goal Contagion on the Acceptance of Digital Technologies pp. 34-50

Md Harun Or Rosid, Md Asiqur Rahman, Md Farijul Isalm, Abdur Rahim and Sujan Chandra Paul

Project Monitoring and Evaluation Practices and Performance of Capacity Development for ICT in Education Project pp. 51-61

Etienne Twumvirimana and Amolo Elvis Juma Amolo

Annual Report Readability and the Information Content of Bond Rating Downgrades pp. 62-75

Anthony May

Financial Freedom, Regulatory Quality and Systemic Stability pp. 76-85

Champika Liyanagamage

Organizational Culture Aspects and Performance of Seed Potato Farming Projects pp. 86-95

Beneconcille Uwimbabazi and Amolo Elvis Juma Amolo

Resource Management Strategies and Delivery of Housing Construction Projects pp. 96-104

Mbonigaba Emmanuel and Amolo Elvis Juma Amolo

The Influence of Macroeconomic Factors Mediated by Firm Performance on Firm Value pp. 105-114

Pesona Jayatri and Abdul Mukti Soma

Project Team Management and Operational Performance in Tea Processing pp. 115-124

Nshimyimana Gaspard and Amolo Elvis Juma Amolo

Calibrating the LMN Model based on the J-law to Implement the Credit Risk in the Economic Scenarios Generator pp. 125-130

Leila Chaouch and Yacin Jerbi

Volume 14, issue 3, 2025

Financial Independence among Rural Women in Assam through Self-Help -Groups pp. 01-08

Goriyashi Mahanta and Sujata Choudhury

The Impact of Emerging Technology on Insurance Companies in Saudi Arabia pp. 09-19

Roaa Badkook and Heba Gazzaz

Does Financial Literacy Mediate the Effect of Sustainable Investment Awareness and Risk Perception on Students' Interest in Green Finance Instruments Investment? pp. 20-30

Anggun Nabila Tri Auriellia and Tri Gunarsih

Commodity Pricing through Crises pp. 31-43

Giulio Cifarelli

Motivations and Challenges of Youth Entrepreneurs in Tanzania to Participate in Crowdlending based Financing Platform pp. 44-53

Nsubili Isaga

Trading Psychology Under Pressure pp. 54-70

Alain Finet, Kevin Kristoforidis and Julie Laznicka

Can Accounting Flexibility Increase or Decrease Earnings Quality? pp. 71-80

Indah Masri

Systematic Review of Green Accounting Practices in Mining Communities in Ghana pp. 81-90

Ernest Kwame Affum, Solomon Yankson, Saviour Ayertey Nubuor, Seth Boahen, Richard Kwadwo Kuffour, Christian Afenyi Ekumah and Benjamin Kofi Tawiah Edjah

Analyzing Liability Structure in Shaping Financial Performance pp. 91-97

Imam Muhklis, Nila Cahayati, Rachman Hakim and Nimas Candhyta Maharani

M&E Practices and Implementation of Road Construction Projects in Rwanda pp. 98-107

Twagirumukiza Marie Ange and Amolo Elvis Juma Amolo

Key Determinant Factors of Employee Promotion pp. 108-117

Md. Mustain Imtiaz and Nazia Bushra

An Empirical Investigation of the Determinants of Entrepreneurial Success and Performance of Women-Owned Businesses in the UAE pp. 118-132

Jamil Salem Al Zaidanin and Roudaina Houjeir

The Interest Rate in Loanable Funds Theory, Keynes, and Keynesian pp. 133-143

Keun Lee

To Self-Insure or Not - That is the Question for a Large Group Health Plan pp. 144-158

Roger Lee Mendoza

The Role of Financial Statements in Reporting Financial Risks pp. 159-165

Ahmed Taher Kadhim Al-Anbagi

Volume 14, issue 2, 2025

Impact of Participatory Project Management on Agricultural Project Performance pp. 01-09

Igirimbabazi Flavien and Amolo Elvis Juma Amolo

Project Management Practices and the Implementation of Innovative Medical Drone Delivery Systems pp. 10-19

Niyonshuti Francois and Amolo Elvis Juma Amolo

Stakeholder Engagement Strategies on Agricultural Project Performance pp. 20-28

Bazigama Aphrodis Ufitimfura and Amolo Elvis Juma Amolo

Project Success through Risk Management Practices in Organic Pest Control Initiatives pp. 29-38

Uzamugura Jean Marie Vianney and Amolo Elvis Juma Amolo

Performance and Risk in STOXX 600 Banks pp. 39-46

Adam Cernohorsky, Oskar Crnadak and Petr Budinsky

Communication Management Strategies and Performance of Water Supply Projects pp. 47-56

Hafashineza Jean and Amolo Elvis Juma Amolo

Central Bank Digital Currency (CBDC) pp. 57-72

Afroza Sultana

Exchange Rate Pass-Through and Inflation Dynamics pp. 73-85

Puja Rani Saha, Hasina Sheykh and Shamim Ahmed

The Link Between Carbon Audits and ESG Failures pp. 86-94

Md. Mustain Imtiaz and Nazia Bushra

Assessing the Impact of Non-Performing Assets on Financial Performance pp. 95-102

Parnakshi Bayan and Kandarpa Kumar Barman

The Impact of Financial Record-Keeping Practices on the Performance of Small and Medium Enterprises pp. 103-108

Uwitonze Jean Damascene and Kato Mahazi Kasozi

The Impact of Accounting Ethics on Financial Reporting Quality pp. 109-117

Byiringiro Anastase and Kato Mahazi Kasozi

Project Resource Management and Performance in Housing Construction Projects pp. 118-129

Ndahiro Richard and Amolo Elvis Juma Amolo

Leadership and Decision-Making in Financial Risk Management pp. 130-137

Balaji Ramanujam

Democratising Technical Analysis pp. 138-146

Dmitrii Gimmelberg, Marta Glowacka, Alexey Belinskiy, Valentin Artamov and Max Gimmelberg

The Moderating Role of Speed of Adjustment pp. 147-154

Tiara Putri Panduwangi, Brady Rikumahu and Dwi Fitrizal Salim

Unlocking Micro-Business Success in Sikka Regency pp. 155-166

Andreas Rengga, Budiyanto and Nur Fadjrih Asyik

Application of Recurrent Neural Network (RNN) and Long Short- Term Memory (LSTM) for Predicting Cryptocurrency Prices in Optimizing Investment Strategies on Bitcoin pp. 167-176

Sendy Ardiansyah, Putu Nina Madiawati and Agus Maolana Hidayat

Business Performance Evaluation using the Balanced Scorecard and Swot Analysis with the Implementation of ERP vMedis at Apotek Greencare pp. 177-186

Dendy Akad Buldansyah, Akhmad Yunani and Agus Maolana Hidayat

Prediction of Speculative Bubbles using Standard JLS and Generalized JLS models pp. 187-196

Rania Bouzid and Yacin Jerbi

Volume 14, issue 1, 2025

The Major Impact of Green Banking Practice on Profitability of Banking Sector pp. 01-10

Sanjoy Kumar Sarker, Md. Ahsan Kabir, Md. Abdul Halim and Md. Rostam Ali

Evaluation of the Challenges Confronting Preparation of Financial Report of Selected State Governments in Nigeria pp. 11-19

Mary Kehinde Salawu, James Onyebuchi Dokai and Jelili Adediran Olaleye

Bridging Human Expertise and AI pp. 20-29

Dmitrii Gimmelberg, Marta Glowacka, Alexey Belinskiy, Sergei Korotkii, Valentin Artamov and Iveta Ludviga

Analyzing the Impact of Financial and Macroeconomic Factors on Stock Returns and Firm Value in The Indonesia’s Consumer Cyclicals Sector pp. 30-45

Fahranik Maulia Hidayat and Brady Rikumahu

Determinants of Individual Savings in East Africa pp. 46-56

Robert Stephen Kasumba, Robert Wadada, Gertrude Muwanga and John Bosco Oryema

Optimizing Stakeholder Engagement for Electrification Success pp. 57-67

Nzamurambaho Marcel and Amolo Elvis Juma Amolo

Stakeholder Engagement Strategies and Road Construction Project Performance pp. 68-78

Nziyumvira Innocent Lucien and Amolo Elvis Juma Amolo

Monitoring and Evaluation Approaches and Performance of Community Feeder Road Rehabilitation Projects pp. 79-89

Nduwayo Elie and Amolo Elvis Juma Amolo

Short-Term Costs and Long-Term Benefits of Environmental, Social, and Governance Performance on Corporate Credit Ratings pp. 90-97

Ertunç Ererdi and Elif Güneren Genç

Audit Quality and Tax Avoidance in Emerging Economies pp. 98-110

Mohammad Moniruzzaman, Md Jamil Sharif and Akif Mohammad Alam

Risk Management Practices and Performance for Regenerative Agriculture pp. 111-120

Ndateba Emmanuel and Amolo Elvis Juma Amolo

Impact of Resource Management on Agricultural Project Performance pp. 121-128

Umuhirewimana Rebecca and Amolo Elvis Juma Amolo

Quality Management Practices for Improved Performance in Liquor Production Projects pp. 129-138

Mukuru Patrick and Amolo Elvis Juma Amolo

Enhancing Education Project Outcomes and the Role of Monitoring and Evaluation pp. 139-148

Umurerwa Nadia and Amolo Elvis Juma Amolo

Leadership Styles and Performance of Agro-Processing Projects pp. 149-156

Uwingeneye Josiane and Amolo Elvis Juma Amolo

Stakeholder Empowerment Strategies and Community Development Project Performance pp. 157-165

Bahatsi Inyumba Laetitia and Amolo Elvis Juma Amolo

Analysis of Project Management Practices on School Feeding Program Performance pp. 166-176

Imaniraguha Immaculee and Amolo Elvis Juma Amolo

Implementing New-Era Conservation Strategies for Heritage Sites pp. 177-185

Johannes, Made Deviani Duaja and Kristanto Januardi

The Impact of Resource Management on Water Supply Project Performance pp. 186-194

Ishimwe Hertier Sauveur and Amolo Elvis Juma Amolo

The Impact of Quality Management Strategies on Project Performance and Sustainability pp. 195-204

Hanyurwimfura Ignace and Amolo Elvis Juma Amolo

Project Appraisal Techniques on the Performance of Environmental Conservation Projects pp. 205-214

Habarurema Theogene and Amolo Elvis Juma Amolo

Project Management Practices in Integrated Housing Development pp. 215-225

Niyizigihe Olive and Amolo Elvis Juma Amolo

Quality Management Frameworks and Performance for Campus Extension Project pp. 226-235

Twiringiyimana Alexandre and Amolo Elvis Juma Amolo

Risk Management Strategies in Micro Hydropower Projects pp. 236-245

Nsengiyumva Nituze Edwidge and Amolo Elvis Juma Amolo