International Journal of Financial Studies, Volume 13, Issue 1

This article conducts a comprehensive bibliometric analysis of 182 papers to trace the progression of research on cryptocurrency taxation. The study highlights prevailing patterns, influential contributors, and collaborative networks by utilising dat...

The aim of this study is to examine the factors that drive Saudi Arabian Generation Z’s intention to use voice assistants (VAs) in banking. The Technology Acceptance Model (TAM) was extended by incorporating three additional constructs: subject...

This study examined how uncertainty and global risk affect financial markets in emerging economies, focusing on foreign investment, CDS spreads, exchange rates, and stock return volatility. Using over 8.6 million ticker transaction observations and s...

This study investigates the relationship between ownership structure (foreign and domestic) and bank risk-taking over the period 2014–2022. The analysis includes 66 banks operating in the GCC, divided into 44 domestically owned, and 22 foreign-...

Restricted stock units (RSUs) are a key component of executive compensation schemes, aligning executive incentives with the long-term goals of the company and compensating for the limitations of traditional stock options. This study empirically analy...

This study investigates systemic risk, return patterns, and diversification within the Johannesburg Stock Exchange (JSE) during the COVID-19 pandemic, utilizing data-centric approaches and the ARMA-GARCH vine copula-based conditional value-at-risk (C...

A significant share of many commercial banks’ portfolios consists of residential mortgage loans provided to individuals and families. This paper examines the default and rational prepayment risk of single-borrower (residential) mortgage loans b...

This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region&mda...

This study aims to explore the potential association between the performance of the stock market and the growth of the rural economy in China. It examines the impact of regional market volatility on rural macroeconomic indicators, which functions thr...

Accurately predicting stock market movements remains a critical challenge in finance, driven by the increasing role of algorithmic trading and the centrality of financial markets in economic sustainability. This study examines the incorporation of ar...