International Journal of Financial Studies, Volume 13, Issue 1

This study explores market value depreciation among soccer players across the top five European leagues, addressing a critical gap in the sports finance literature by focusing on post-prime valuation dynamics. Leveraging a dataset from the 2023/2024...

This study examines stock borrowing costs in Japan’s centralized lendable stock market, focusing on differences between ‘hard-to-borrow’ and ‘easy-to-borrow’ stocks over six months of daily data. This study employs a com...

This study evaluates the effectiveness of the Non-dominated Sorting Genetic Algorithm III (NSGA-III) in comparison to the traditional Mean–Variance optimization method for financial portfolio management. Leveraging a dataset of global financial...

This study investigates tax compliance patterns among individuals in Romania through a survey-based approach, aiming to comprehend factors influencing taxpayers’ behavior, including perception towards taxation, ethics, evasion, and public aware...

Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the...

Global uncertainty and the COVID-19 pandemic have significantly impacted the integration of emerging economies into global financial markets. Post-pandemic, the Federal Reserve’s interest rate hikes have drawn investor attention to relatively i...

This study examines FinTech adoption in the Palestinian banking sector, highlighting its role in driving innovation, improving customer satisfaction, and ensuring competitiveness. Using an extended Technology Acceptance Model (TAM) and SmartPLS 4.0 s...

The effective corporate tax rate is a critical measure reflecting a nation’s fiscal policy and its attractiveness to foreign investment. This study investigates the relationship between macroeconomic determinants and effective corporate tax rat...

Inflation remained quiescent for several decades and then surged in 2021 and 2022. Inflation subsequently fell in 2023 and 2024. This paper investigates how the rise and fall in inflation after 2019 affected the U.S. stock market. To do this, it esti...

This study aims to identify the common indices having an impact on the SPV of BRICS countries during crises. To address this, the monthly data retrieved from the database of the Global Economic Monitor (GEM), World Bank, IMF International Financial S...