June 2023 - 20 articles
With the increasing availability of large volumes of space–time house data, delineating space–time housing submarkets is of interest to real estate agents, homebuyers, urban policymakers, and spatial researchers, among others. Appropriate...
This study investigates the effect of financial–accounting variables on a firm’s distinct life cycle phase. The study concentrates on the real estate sector and uses data of publicly listed REITs which are traded in the European market. T...
The purpose of this original study is to critically analyse the emergence and development of the national models of financial regulation, international standards and codes, and regional and national financial regulation and supervision (for the cases...
This research paper describes the accounting practices of Jordanian companies engaged in agricultural activities, and identifies the influence of company characteristics on measurement practices related to asset pricing and level of disclosure requir...
We examine the impact of mutual fund dual ownership (i.e., simultaneous holdings of stocks and bonds of the same company by mutual fund families) on corporate innovation. Our findings indicate that dual ownership is positively associated with innovat...
In this study, we examined the influence of users’ experiences with the unified payments interface (UPI) system on the usage behavior of central bank digital currency (CBDC) in India. Our research developed a novel conceptual framework that inv...
Stress testing, an essential part of the risk management toolkit of financial institutions, refers to the evaluation of a portfolio’s potential risk under an extreme, but plausible, scenario. The most representative method for performing stress...
This paper aims to analyze factors that influence social performance-related information disclosure in European countries. Specifically, the objective is to investigate the Board’s attributes (Diversity, Inclusion, People Development and Contro...
The main aim of the study was to analyse the impact of fiscal incentives on the share of electric passenger cars in total sales in 31 European countries in 2021 and 2022. Research methods included an assessment of the active fiscal incentives and pas...
This paper assesses the effects of the duration of membership in the General Agreement on Tariffs and Trade (GATT)/World Trade Organization (WTO) and structural economic vulnerability on trade costs in developing countries. The analysis is performed...
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