International Journal of Financial Studies, Volume 14, Issue 1

This study tests the connectionbetween corporate governance structures and firm value, incorporating financial distress as a mediating mechanism among construction companies listed in ASEAN markets. Utilizing a sample of 58 firms drawn from an initia...

The essay delves into the impact of environmental uncertainty on asymmetric mispricing, utilizing the data from listed firms in China spanning from 2007 to 2023. Our analysis reveals that environmental uncertainty amplifies stock mispricing within ca...

Low-income individuals are unlikely to save relatively large sums on a regular basis; however, many still fall short of even the modest threshold required for long-term financial security. This study examines the determinants of benchmark-defined und...

This study examines how geographic distance to Vietnam’s centralized securities regulator—the State Securities Commission (SSC)—influences firm-level stock price crash risk. In emerging markets characterized by weak governance, corr...

This paper examines the impact of environmental, social, and governance (ESG) disclosure on the cost of capital for banks as well as financial technology companies in Europe, America, and Asia from 2010 to 2024. The study investigates how sustainabil...

This paper presents a systematic review of Tunisian stakeholders’ perceptions of integrating gender into green microfinance business models, analyzed through the lens of the Business Model Canvas (BMC). This systematic review of 32 studies indi...

The rapid digitalization of financial services in the European Union (EU) has not only enhanced convenience and inclusion but also increased exposure to sophisticated online financial fraud. Digital financial literacy (DFL) is widely promoted as a ke...

The Financial Lobster Bias describes how SMEs, driven by distorted liquidity perceptions, engage in aggressive expansion until financial breakdown occurs. Using data from 10,412 Spanish SMEs (2000–2024), this study shows that liquidity misperce...

This study examines quantitative investment strategies for Brazilian equity funds, integrating traditional financial performance indicators with machine learning techniques to enhance fund selection. The main objective was to construct and validate p...

Using a method inspired by quantum principles, this study estimates the composition of various types of tax contributions expected from foreign trade operations. The estimation approach is proposed considering the superposition of expectations and di...