2026 August - 31 articles
This paper focuses on China’s gold futures market. Using East Money investor posts and the FinBERT2 model, we construct a multidimensional sentiment indicator comprising overall sentiment, positive/negative intensity, and six fine-grained senti...
Health taxation has become an increasingly important fiscal policy instrument for promoting healthier consumption and improving public welfare. However, limited evidence exists regarding public perceptions of health taxation in countries where such p...
Starting with Issue 9 of International Journal of Financial Studies (Volume 14, 2026), the International Journal of Financial Studies (ISSN 2227-7072) will adopt the abbreviation Int [...]
This study examines both the linear and nonlinear relationship between overall Environmental, Social, and Governance (ESG) performance and firm market value, while also comparing the effects of the Environmental, Social, and Governance dimensions in...
This study examines the relationship between environmental, social, and governance (ESG) performance and investment efficiency and investigates whether board gender diversity moderates this relationship among Saudi listed firms. Using a sample of non...
Drawing on panel data from firms listed on the SME Board and Growth Enterprise Market (GEM) between 2010 and 2024, this study examines how patient capital influences SME innovation. It considers both the quantity and quality of innovation and investi...
The opportunities in green investment have propelled the green bond market at a time when climate change has emerged as a critical issue. As more investors express a preference for environmentally responsible investments, the popularity of green bond...
This study examines whether modern deep learning architectures can improve multi-horizon value-at-risk (VaR) forecasting by learning nonlinear tail-risk dynamics that are difficult to capture with conventional econometric models. Using S&P 500 re...
Grounded in the theoretical frameworks of safe haven and hedging asset theory, alongside wavelet-based time-frequency analysis, this study investigates the dynamic interconnectedness between three major cryptocurrencies and six global stock markets s...
This study examines the relationship between financial performance, ESG reporting, and corporate value. The study uses content analysis of non-financial reports of Portuguese listed corporations from 2019 to 2022 to construct a comprehensive ESG disc...
Effective transmission of monetary policy serves as the foundational institutional guarantee for sustaining macroeconomic stability, smoothing cyclical economic fluctuations, and promoting high-quality development. Nevertheless, the underlying determ...
This study investigates whether holder-side RMB-related exposure is systematically associated with macroeconomic performance efficiency. Using a multi-objective efficiency framework rather than single macroeconomic indicators, we construct economy-ye...
This study examines the relationship between green financial development, green innovation, and resource productivity in 27 European Union member states over the period 2000–2020. To capture green financial development more comprehensively, the...
Conducted in accordance with the PRISMA guidelines, this systematic bibliometric review provides a structured examination of the literature on the link between digitalization, artificial intelligence (AI), and environmental, social, and governance (E...
Environmental, social, and governance (ESG) considerations have become an increasingly important component of sustainable finance, investment decision-making, and banking regulation. As financial institutions face growing pressure to integrate sustai...
The present study examined the dynamics of equity-market integration among India and five major global economies: China, Hong Kong SAR, Japan, the United Kingdom and the United States. Daily data were analysed for the period from January 2002 to Dece...
Purpose: This study aims to examine the effects of intellectual capital (IC), environmental, social, and governance (ESG), and competitive advantage (CA) on firm value (FV), with board gender diversity (BGD) as a moderating variable. Methodology/Desi...
Studies on the implications of digital financial development and their impact on monetary policy effectiveness have shown mixed results, with some evidence of interdependence and potential transmission challenges. While some studies highlight positiv...
This study conducts a bibliometric analysis of green finance research from 2000 to 2025 using Scopus data and VOSviewer (version 1.6.21) and Bibliometrix® (version 5.4.1). It analyzes publication trends, geographic distribution, collaboration pat...
This article aims to analyze the determining factors behind the persistence of barriers to financial inclusion in Morocco. It also seeks to highlight the relationship between several economic, social, cultural, regulatory and institutional constraint...
This paper studies the impact of weather shocks on the credit risk of bank portfolios in small and rural municipalities in Colombia, which are highly vulnerable to these climate variations. It addresses the relationship between extreme temperature an...
Capital structure theory has historically been dominated by the objective of maximizing firm value through the optimal combination of debt and equity. However, contemporary environments characterized by systemic uncertainty, financial volatility, and...
This paper examines how behavioral intention, combined with risk tolerance, financial confidence, and self-control, relates to consumer credit usage. Inspired by the theory of planned behavior, which suggests that behavioral intention is the direct p...
Drawing on a panel of Chinese A-share listed firms covering 2007 to 2024, we construct a firm-level measure of climate risk exposure based on textual analysis of annual reports. Employing a three-way fixed effects model combined with endogeneity corr...
Financial technology (fintech) provides access to financial services without relying on physical branch infrastructure, thereby overcoming geographical barriers and reducing transaction costs for users, including those previously excluded. Evidence f...
We examine whether board activity (B_ACTIV), board size (B_SIZE), board independence (BIND), and board tenure (BOARD_TEN) are associated with the performance of South African real estate investment trusts (REITs) over the period 2013 to 2025. The REI...
Against the backdrop of escalating financial regulation in China, this study examines how regulatory enforcement intensity affects corporate liquidity risk among A-share listed non-financial firms over 2015–2024. We construct a composite region...
Recent disruptions have made supply chain resilience a central concern for firms and policymakers, yet the financial-policy foundations of resilience remain insufficiently understood. This study examines whether policy-driven industry–finance c...
This paper examines whether prolonged sanctions and major geopolitical episodes associated with financial fragmentation alter exchange-rate dynamics and weaken the explanatory power of domestic macroeconomic channels and strengthen external financial...
This study examines the moderating role of liquidity in the relationship between extreme capital structure and firm performance among listed firms in emerging markets. It is motivated by the need to better understand how financing constraints and liq...
Against the backdrop of rising geopolitical uncertainty, this paper uses daily data from 2013 to 2025 on the geopolitical risk index and China’s stock, bond, money, foreign exchange, commodity, gold, and real estate markets to construct a &ldqu...
