International Journal of Financial Studies, Volume 13, Issue 4

This study explores the impact of environmental accounting practices on corporate environmental performance in Greek enterprises. Grounded in environmental management accounting (EMA), strategic management theory, Stakeholder Theory, and Institutiona...

We propose a new puzzle piece for the Halloween effect (“Sell in May and Go Away”) by identifying a seasonal pattern in SEC regulatory disclosures that aligns with the effect’s summer and winter periods. From 2004 to 2023, SEC filin...

This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors...

This study re-examines the ongoing debate over corporate disclosure frequency amid renewed calls to replace quarterly with semiannual reporting in U.S. markets. While traditional theories hold that frequent disclosure enhances informational efficienc...

This paper investigates the relationship between cryptocurrencies and other financial assets, with a particular focus on the dynamics of information flow between developed and emerging markets. To achieve this objective, the study applies a combined...

This study analyzes the development and determinants of control premiums in mergers and acquisitions in the European market from 2009 to 2022 (i.e., stock volatility, liquidity via money supply, sectoral growth, transaction volume, market capitalizat...

Because auditors have access to corporate information, a firm’s decision to protect material trade secrets should, in principle, not influence audit effort. We analyze the effects of trade secrecy protection on the audit fees, documenting that...

The objective of this study is to investigate how responsible AI governance mechanisms influence value creation and sustainability in Saudi banks over the period 2015–2024. Using a panel dataset from listed Saudi banks and combining ESG disclos...

Forecasting stock price ranges remains a significant challenge because of the non-linear nature of financial data. This study proposes and evaluates a stacking ensemble model for range-based volatility forecasting, using open, high, low, and close (O...

We construct a novel hand-collected large dataset of 205 U.S. hedge funds and 1025 activist events over the period 2005–2013, which records both the Schedule 13D filing date and the voice date, and explore the role of voice in value creation. W...