2026 July - 93 articles
Machine-readable financial reporting changes how corporate disclosures become visible, verified, and answerable. Inline eXtensible Business Reporting Language (Inline XBRL) combines a human-readable report with embedded structured data, while artific...
In the context of advocating the high-quality development of companies, this study explores the mechanism underlying the relationship between ESG performance and profit quality (PQ) and the moderating effect of media reputation. Given the wide variet...
Green bond markets have expanded rapidly across the European Union, but development remains uneven across Member States. Using a balanced EU-27 panel for 2021–2025, this study distinguishes sovereign market entry from the depth of the overall g...
Our study investigated the interaction of credit from suppliers (trade payables) and credit given to customers (trade receivables) in order to better understand how the reliance on credit from suppliers and credit given to customers interact with eac...
In South Korea, apartments dominate the residential housing market, accounting for 67.5% of total housing transactions in the fourth quarter of 2018. With this figure continuing to rise, apartments are the most significant asset for many families. Co...
This study examines the associations among product market competition, commodity hedging, and income smoothing in the metals industry. Using a text-based measure of competition intensity, we find that firms facing stronger competitive pressures are m...
Whether environmental, social, and governance (ESG) disclosure stabilizes share prices or merely masks bad news, it remains unsettled, and the evidence is conspicuously weak whenever the relationship is assumed to be linear. This study revisits the q...
This study investigates the impact of environmental factors, financial conditions, and trade-related policy on Thailand’s textile and clothing exports under the ASEAN–China Free Trade Agreement (ACFTA) and the WTO’s Agreement on Tex...
How the maturity structure of corporate debt shapes firms’ capacity to withstand financial pressure remains understudied, particularly in bank-dependent emerging markets. This study examines whether greater reliance on short-term debt weakens f...
This study investigates the determinants of the intention to adopt Environmental Management Accounting (EMA) in Vietnam’s steel industry by integrating the Technology–Organization–Environment (TOE) framework with Rational Choice The...
This study analyses the evolution of the financial literature on climate risk, examining the integration of artificial intelligence techniques into its measurement and management. To this end, a bibliometric approach is employed based on 221 articles...
This study examines whether recognized intangible assets carry information about bank performance in an emerging market, and whether their information value is conditioned by the maturity of macro digital infrastructure. Using a balanced panel of 28...
A This study examines the interplay between environmental, social, and governance (ESG) practices, artificial intelligence (AI) adoption, and financial performance within Saudi Arabia’s financial sector. It investigates whether AI adoption moderates...
This study investigates the macroeconomic and microeconomic factors influencing the valuation of Bitcoin (BTC) from January 2011 to December 2025 utilizing an Autoregressive Distributed Lag (ARDL) model. The empirical results provide robust evidence...
Investors’ behavior in the auctions for government bonds is closely associated with the processing and valuing of information. This study explores investors’ behavior in relation to information in the context of the sovereign debt market...
Gold’s price reflects currency, opportunity-cost, and safe-haven channels whose strength shifts across regimes, motivating an empirical, data-driven forecasting approach. This study develops a monthly gold price forecasting system for ASM sales...
Cities in the Majority World face a widening climate investment gap that is often attributed to the absence of suitable financing instruments. Green bonds promise to mobilise private capital for low-carbon urban infrastructure, yet they have diffused...
This study examines the short-run effect of carbon taxation on the growth rate of GDP per capita, the annual first difference in log GDP per capita, using a panel of 16 carbon-pricing economies spanning Europe, the Americas, Asia and Africa over 2020...
Environmental, Social, and Governance (ESG) criteria are increasingly central to corporate transparency, risk oversight, and sustainable finance, yet evidence on the governance pillar in Greece remains limited. This study examines a pooled cohort of...
Regulatory permissiveness is widely prescribed as the primary institutional lever for digital asset adoption. This study challenges that prescription. Analyzing NFT and DeFi adoption across 105 countries using Principal Component Analysis (PCA)-const...
This paper examines the moderating effect of corporate digital transformation in the relationship between audit quality and aggressive tax avoidance in the sample of industrial companies listed on the ASE and operating during the 2020–2025 peri...
With the broad application of machine learning (ML) and deep learning (DL) models in financial markets, it has become increasingly important to evaluate their performance compared with traditional methods, especially for credit risk scoring in financ...
Many investors have relied on Bitcoin as a hedge against inflation. However, differences in inflation measurement and monetary policies across countries make it difficult to determine whether Bitcoin effectively serves as an inflation hedge. This stu...
This study investigates how disaggregated environmental, social, and governance (ESG) indicators are associated with firm value, stock returns, and the cost of capital, emphasizing the moderating role of ESG controversies. Using panel data of publicl...
As ESG considerations increasingly influence access to finance, participation in global supply chains, and long-term competitiveness, understanding which factors experts perceive as most likely to influence future ESG adoption among small and medium-...
Background: This study examines how four canonical behavioral biases (overconfidence, herding, anchoring, and loss aversion) influence investor decision-making in the Saudi stock market (Tadawul), and whether overconfidence and loss aversion operate...
This study addresses two distinct questions: (1) to what extent do ESRS-oriented corporate sustainability disclosures operationalize a life cycle perspective; and (2) how can Life Cycle Sustainability Assessment (LCSA) inform a conceptual model for i...
As sustainability reporting increasingly supports financial innovation by facilitating ESG-oriented investment, sustainable finance, and more informed capital allocation, understanding the governance factors associated with corporate social responsib...
This research analyzed the integration of artificial intelligence (AI) and machine learning in forensic accounting as tools for the detection of accounting fraud. Through a systematic review of the literature in Scopus under the PRISMA protocol, 76 d...
This study applies intermarket analysis to forecast the New Zealand NZX 50 stock returns using a hybrid framework that combines econometric models with machine learning (ML) algorithms. Daily return data from 3 January 2001 to 31 December 2024 are em...
Purpose: This study investigates how financial and entrepreneurial capability configurations differentiate internationalized from domestically oriented Thai SMEs. By adopting a decision-science perspective, the study identifies the capability pattern...
This study examines the effects of economic policy uncertainty (EPU) on three dimensions of financial market dynamics—stock market returns, stock market volatility, and exchange rate volatility—across 15 G20 economies over the period 2006...
This study examines the determinants of investment decision quality among individual investors in the United Arab Emirates (UAE) financial market. As digital investment platforms continue to expand access to financial information and investment oppor...
This study examines continuance intention toward Islamic mobile banking with AI-related or AI-supported features in Aceh, Indonesia, a regulated Sharia-based financial ecosystem. It develops and tests a model linking perceived AI usefulness, perceive...
This study presents a systematic literature review of 68 peer-reviewed articles (2015–2025) on artificial intelligence in tax compliance and evasion mitigation. Using the PRISMA 2020 protocol and textometric analysis via IRAMUTEQ software, we m...
This study aims to examine the moderating effect of board gender diversity in the relationship between the overconfidence of the CEO and corporate tax avoidance of listed firms in Jordan. Based on upper echelons theory, agency theory, and resource de...
This paper examines the association between two Financial Technology (FinTech)-related policy windows and the profitability of Qatari commercial banks over a twenty-year horizon (2005–2024). The analysis is anchored by two structural breaks: in...
This study investigates the impact of liquidity risk on asset quality and financial stability in Uzbekistan’s commercial banking sector. Using quarterly time-series data from 2016 to 2024, the study employs Ordinary Least Squares (OLS) regressi...
Physical climate hazards—floods, storms, heatwaves, and wildfires—are increasingly disrupting banking operations and generating growing litigation and legal-risk exposures, yet operational risk remains one of the least studied channels th...
This study investigates whether volatility-related variables and traditional financial predictors can explain and forecast Taiwan stock returns. Using the Taiwan Stock Exchange Capitalization Weighted Stock Index (TAIEX) and eight major Taiwan indust...
With the growing relevance of sustainable accounting reports, new ways of evaluating the accountability of firms have come into practice, particularly in sectors that are environmentally sensitive, such as the oil industry. However, doubts have emerg...
The classical monetary trilemma implies a binding trade-off among exchange rate stability, capital mobility, and monetary autonomy. Yet, emerging market economies increasingly operate hybrid policy configurations that depart systematically from the t...
This study examines the influence of board attributes on the financial reporting quality (FRQ) of Saudi commercial banks using panel data covering the period 2013–2025 via pooled OLS, fixed-effects, and random-effects models. The findings show...
This study investigates the causal relationship between profit efficiency and bank risk in Southeast Asian commercial banks using a Panel Vector Autoregression framework. The banking data is unbalanced panel data collected from BankFocus from 2007 to...
Understanding the relationship between green bond issuance and environmental performance is critical as governments, financial institutions, and investors seek to accelerate the transition toward a low-carbon economy. This study analyzes the relation...
Against the backdrop of a new wave of scientific and technological revolution and industrial transformation, artificial intelligence has emerged as a pivotal technology for fostering new quality productive forces and advancing high-quality developmen...
Digital transformation is increasingly viewed as a strategic driver of operational efficiency, financial performance, and organisational resilience in rural transition economies. Existing research, however, largely assumes homogeneous digitalisation...
This paper investigates the impact of Environmental, Social, and Governance (ESG) performance on the financial outcomes of 68 European and 60 U.S. banks over the period 2010–2022 using a Panel Smooth Transition Regression (PSTR) framework. Unli...
This study examines the impact of corporate environmental, social, and governance (ESG) practices on corporate stock prices, with a particular focus on the mediating role of board gender diversity (BGD). Using a dataset of 9543 firm-year observations...
We examine the measurement of country-level institutions in international accounting research. Despite a large body of literature linking national institutions to financial reporting outcomes, the construct validity and reliability of the institution...
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