2025 May - 64 articles
In this essay, we propose that the prevalence of cheating by accounting students and serial cheating by accounting practitioners at Big-4 accounting firms are related. Our model of this problem suggests that students who cheat in school become practi...
The bullwhip effect is the phenomenon of distorted information that causes the amplification of variability of demand in supply chains. We examine the relationship between the bullwhip effect and cost behavior using a large sample of U.S. public firm...
This study analysed the financial literacy (FL) levels of micro and small entrepreneurs (MSMEs) across 13 countries using data from the 2021 OECD/INFE survey. Focusing on the three core aspects of financial literacy—knowledge, behaviour, and at...
This study examines the explainability, validity, and applicability of multi-factor models in explaining the returns of Green (eco-friendly), Grey (neutral), and Red (environmentally harmful) EU securities. We apply the Fama–French three-factor...
This paper introduces advanced computational methods for stock price prediction, integrating Fast Recurrent Neural Networks (FastRNN) with meta-heuristic algorithms such as the Horse Herd Optimization Algorithm (HOA) and the Spotted Hyena Optimizer (...
This study examines whether market competition reduces managerial slack under downward-sticky CEO pay schemes, thus mitigating the potentially negative link between downward-sticky pay and shareholder’s value. Using data on the Korean product m...
Divergences in tax policies are evident among European OECD economies, due to varying priorities of efficiency vs. equity, influenced by the forms of direct vs. indirect taxation. The special interest of this paper is to identify how different tax fo...
This study investigates the relationship between corporate social responsibility performance and financial performance among firms listed on the Johannesburg Stock Exchange in South Africa. Utilising a multi-metric approach, the research incorporates...
This article presents an innovative methodology for enhancing statistical databases as reliable sources of information. The study leverages data from “Big Data of the Modern Global Economy: A Digital Platform for Data Mining—2020”,...
This paper aims to investigate the relationship between governance structure, ownership structure, and financial leverage of corporations in the UK, with a special emphasis on the boardroom gender diversity. The study sample includes 484 UK firms fro...
Globally, financial inclusion is regarded as being crucial for balancing an economy’s financial system. However, despite the significance of financial inclusion, it still needs to be clarified to identify what factors are responsible for the diverse...
The property-liability insurance market in Taiwan has implemented three-stage deregulation on rate-making since 2002. This research investigates whether the rating liberalization brought about improvements in efficiency and productivity of the proper...
Due to tough economic conditions, more retailers are relying on lay-by agreements to maintain revenue. Lay-by agreements are thus part of their business models and are included in their forecasting and budgeting strategies. As part of financial plann...
Accounting digital transformation in today’s fast-digitizing banking environment is becoming an imperative force driving transparency and governance in the banking industry. This study explores the effect of accounting digital transformation on...
Empirical studies on management control and business performance are growing. However, a research gap exists regarding the tourism development/hotel small- and medium-sized enterprises (SMEs), particularly in terms of administrative management and or...
The chairperson’s statement (CS) has evolved into a key component of corporate reporting, offering an authoritative, high-level summary of a company’s activities, initiatives, operations, financial performance, and achievements over the p...
This paper addresses the problem of constructing optimal equity portfolios under volatile market conditions by minimizing realized volatility—an alternative risk quantifier that more accurately captures short-term market fluctuations than tradi...
The research aims to unveil the impact of CEO traits and firm attributes on corporate environmental, social, and governance (ESG) performance within the Egyptian context as an emerging market. Using the quantitative research approach, we analyzed a p...
The present study aims to assess the determinants of the environmental, social, and governance (ESG) performance of European insurance companies, exploring the connections between the determinants and each of the three ESG pillars. Using a European p...
This study explores the key factors driving corporate social responsibility disclosure (CSR_DISC) by Takaful insurance companies (TKIs) in Saudi Arabia during and after the COVID-19 pandemic. We use content analysis and follow an unweighted scoring m...
Digitalisation has evolved as a multidimensional phenomenon and impacts the business world. SMEs heavily invest in digital platform capabilities to keep track of digital transformation, enabling them to perform business model experimentation to gener...
This paper examines the impact of various uncertainty channels on stock market returns in Saudi Arabia, with a focus on the Tadawul All Share Index (TASI). It examines factors such as Saudi-specific Geopolitical Risk, Global Oil Price Uncertainty, Cl...
Developing countries face a disproportionate degree of threat from climate change. As such, they require and receive significant financial support to address the menace. However, little is known about the potential externalities of this form of exter...
This study investigates how the quality of engagement auditors, assessed using the auditor’s industry expertise and size at both national and state levels, influences the likelihood of going concern opinion (GCO) issuance for U.S. banks from 20...
This paper makes an empirical contribution to the relatively sparse literature on the relationship between corporate governance and sustainability disclosure in mandatory reporting. We study the pursuit of UN SDG 6—clean water and sanitation&md...
This research examines how corporate governance (CG) affects corporate social responsibility (CSR) disclosure with government ownership as a moderation factor by analyzing panel data from 30 industrial firms listed on the Amman Stock Exchange during...
This paper investigates Bitcoin’s resilience against the U.S. dollar—widely recognized as the global reserve currency—by applying a multi-method wavelet analysis framework to daily price data of Bitcoin, the USD strength index (DXY)...
The demand for improved segment disclosure is driven by the need to address investment inefficiencies and boost investors’ confidence in listed companies around the world. Transparency in corporate activities is essential for investors to deter...
Nowadays, sustainability and sustainable development play vital roles in our lives [...]
We investigate the association between voluntary assurance of a firm’s corporate social responsibility (CSR) report and earnings management. A concern with CSR reports is they are used to promote a socially responsible image without a meaningfu...
This study explores how system-based and cognitive-based factors affect platform trust and its role in the actual use of PayLater services (buy now, pay later or BNPL) in Indonesia and Malaysia. PayLater, a fintech innovation, provides fast and conve...
Metaphors help to simplify complex concepts, making them more accessible and understandable for children. Children can build a more concrete understanding of these concepts by associating abstract financial ideas with familiar situations or objects....
In an acquisition, an earnout is a component of transaction price that is contingent upon future events. Despite its usefulness to acquirers in mitigating valuation risk, using an earnout also has a potentially undesirable tax consequence for the acq...
The study examined the influence of foreign aid on foreign direct investment (FDI) in upper-middle-income economies using panel data (2011–2021) analysis methods such as two-stage least squares (2SLS) and system GMM (generalized methods of mome...
Mobile payment systems have rapidly expanded globally, especially in developing countries like Thailand, Malaysia, and Indonesia. Technological advances, public acceptance, and increased adoption during the COVID-19 pandemic drive this growth. Mobile...
Financial technology (FinTech) has significantly changed access to financial services, particularly benefiting historically marginalized communities. While it offers many advantages, FinTech also brings substantial risks associated with this digital...
This paper examines the regional dimension of monetary policy transmission through the component of the bank lending channel in Indonesia. Understanding the effectiveness of this transmission channel at a regional level is crucial, given the diverse...
The study investigates the relationship between corporate reporting quality, viewed through an integrated reporting perspective, and sustainable growth among Thai-listed companies during the period from 2019 to 2022. Utilizing a sample of 59 SET50 co...
A research gap exists concerning the moderating roles of corporate governance mechanisms on the nexus of environmental, social, and governance (ESG) performance and firm value. This study aims to address this gap in the Australian corporate context....
This paper captures a qualitative review of the regulatory prescribed stress tests for UK financial services designed by the Bank of England and the Prudential Regulation Authority (PRA)/Financial Conduct Authority (FCA) after the Global Financial Cr...
Despite the recognized importance of ethical idealism in enhancing fraud detection in the audit context, there remains limited understanding of the mediating role of conscientiousness in the relationship between auditors’ ethical idealism and f...
This study investigates the moderating role of finance, accounting, and digital disruption (FADD) in the relationship between auditing and sustainability (AS) and financial reporting and ESG integration (FRESGI) through the triple-helix perspective....
This study explores how adjustments in risk management can influence the future financial performance of 20 countries in the MENA (Middle East and North Africa) region. While the existing literature has explored risk factors in emerging economies, th...
This study examines how cumulative abnormal returns (CARs, the sum of abnormal returns over a period) and volatility behave around Bitcoin halving events, focusing on whether these patterns have evolved as the cryptocurrency market matures. Halvings...
This study investigates the relationship between private family control (excluding state and royal) and Environmental, Social, and Governance (ESG) performance among publicly listed firms in the Gulf Cooperation Council (GCC), focusing specifically o...
We examine how institutional saving mechanisms influence retirement saving decisions under bounded rationality and income risk. Using a life-cycle experiment with habit formation and loss aversion, we test mandatory and voluntary binding savings unde...
Variational autoencoders (VAEs) have emerged as a promising tool for modeling volatility surfaces, with particular significance for generating synthetic implied volatility scenarios that enhance risk management capabilities. This study evaluates VAE...
This study examines the interconnectedness of African stock markets during three major global crises: the 2008 Global Financial Crisis (GFC), the COVID-19 pandemic, and the Russia–Ukraine conflict. We use daily stock index data from 2007 to 202...
This study examines the impact of the coronavirus disease 2019 (COVID-19) pandemic on market efficiency by analyzing three time series—price returns, absolute returns, and volatility increments—in the stock (Deutscher Aktienindex, Nikkei...
Numerous studies have focused on the phases of technology adoption or acceptance, while little consideration has been given to rural users’ intentions to continue using the technology. Emphasizing this reality, the study has investigated the an...
of 2
