We develop a flexible supply and demand equilibrium framework that can be used to develop pricing models to forecast Bitcoin’s price trajectory based on its fixed, inelastic supply and evolving demand dynamics. This approach integrates Bitcoin&...
The advent of cryptocurrencies and blockchain technology has sparked a revolutionary shift in the financial sector. This study sets out on a wide-ranging investigation to understand the nuanced dynamics, repercussions, and potential future paths of t...
This study explores the adoption and impact of artificial intelligence (AI) and machine learning (ML) in financial markets, utilizing a mixed-methods approach that includes a quantitative survey and a qualitative analysis of existing research papers,...
The present study discusses how adopting cryptos affects financial inclusion in developing economies. Primary constructs like financial inclusion (FI), perceived economic empowerment (PEE), trust in financial institutions (TFI), user satisfaction (US...
As an integral part of financial inclusion, adequate and correct financial knowledge provides individuals with tools to achieve better financial performance throughout their lives. Financial knowledge also contributes to agents exhibiting financial b...
Financial technology (Fintech) has influenced business by helping create better services for consumers and businesses. Fintech, however, brings new challenges for regulators, who struggle to keep pace with the constant evolution of technology and the...
Exploring the potential of financial technology (FinTech) to promote financial inclusion is the aim of this research. This study concentrated on understanding why people use FinTech and how it affects their access to financial services by taking into...
Decentralized Finance (DeFi) is a recent advancement of the cryptocurrency ecosystem, giving plenty of opportunities for financial inclusion, innovation, and growth domains by providing services such as lending, borrowing, and trading without traditi...
We analyze intraday liquidity for a range of cryptocurrencies across different exchanges. Among the liquidity measures used, order book variation is most interesting for crypto traders, as it directly impacts their profit/loss. We find evidence that...
The main goal of the current paper is to investigate the factors that influence Millennials’ adoption of digital payments among Generation Z by analyzing the potential effects of perceived convenience, perceived cost, perceived security, percei...
This study provides an overview of the different dimensions of financial inclusion, its socioeconomic impacts on society’s sustainable development, and future research agendas. Initially, 620 studies were identified using Scopus and other datab...
Despite the increasing accessibility of digital financial instruments globally, a number of women encounter obstacles in properly using these platforms due to insufficient digital financial literacy, which profoundly affects their financial decision-...
Financial technology (FinTech) is transforming the financial services industry by offering innovative, convenient solutions for businesses and individuals. This study examines the factors influencing FinTech adoption, with a special focus on trust. B...
This research paper delves into the intricate relationship between taxpayers and taxation systems, seeking to understand the factors influencing individuals’ perceptions of taxes as either a service or a financial burden. The study employed onl...
The purpose of this study is to consider the events leading to the development of modern accounting standards for Islamic banks and, thereafter, to consider the accounting process and related impact on the financial statements for the Murabaha contra...
An agency problem is defined as a conflict of interest arising due to a misalignment of interests among the managers and other stakeholders of the company. This article aims to review the articles addressing the agency problem and their impact on bus...
The fraud triangle has long served as a fundamental model for understanding corporate fraud, emphasizing opportunity, pressure, and rationalization. Over time, this framework evolved with the fraud diamond, which introduced capability; the fraud pent...
We investigate the impact of diversity and inclusion (D&I) on firm performance for the period 2017–2021. While the existing literature examines the relationship between diversity and firm performance, little is known about the combined effe...
This study aims to analyze the impact of the U.S. Federal Reserve System’s monetary policy on major cryptocurrencies. Specifically, it explores whether the effects differ between volatile cryptocurrencies, such as Bitcoin and Ethereum, and the...
This research article focuses on investigating the impact of technology readiness (TR) on the adoption of artificial intelligence (AD) by accountants and auditors, utilizing intermediary factors, such as perceived usefulness (PU) and perceived ease-o...
This article explores the significance of Bitcoin halving events within the cryptocurrency ecosystem and their impact on market dynamics. While the existing literature addresses the periods before and after Bitcoin halving, as well as financial bubbl...
Financial literacy is the ability of people to process economic information to make better financial decisions. Therefore, the financial literacy of entrepreneurs could affect the management of their companies and their results. The aim of this resea...
In this paper, I propose a tracking error approach using the P/E ratio equation to approximate the CAPE Ratio. After accounting for the recent structural changes in the composition and valuation of the S&P 500 index, along with a persistently low...
Predicting trends in the stock market is becoming complex and uncertain. In response, various artificial intelligence solutions have emerged. A significant solution for predicting the trends of a stock’s volatile and chaotic nature is drawn fro...
This paper examines cryptocurrency shock transmission to financial markets and the macroeconomy using a Bayesian structural VAR with Pandemic Priors from 2015 to 2024. By affecting overall risk appetite, cryptocurrency price shocks generate positive...
Based on the significance of AI adoption in the accounting field, this study intends to investigate its impact on the accounting profession; specifically on the efficiency and quality of financial data, financial fraud detection and tax filings, and...
This paper presents a systematic review that examines the influence of human resource management (HRM) on financial performance in cooperative enterprises, utilizing the PRISMA approach. To gather relevant resources, we formulated a search strategy u...
This research explores the efficacy of rebalancing strategies in a diversified portfolio constructed exclusively with exchange-traded funds (ETFs). We selected five ETF types: short-term U.S. Treasury bonds, U.S. equities, global commodities, U.S. re...
Financial institutions and regulators increasingly rely on large-scale data analysis, particularly machine learning, for credit decisions. This paper assesses ten machine learning algorithms using a dataset of over 2.5 million observations from a fin...
This study explores the relationship between social media usage for investment advice and financial satisfaction across different generations. Ten ordered logit models were estimated using Stata to explore this relationship. Ordered logit analyses us...
Gender diversity is increasingly recognized as a critical element in corporate management. However, existing research on its impact on firm performance demonstrates inconsistency in a global context. This study employs 1990 publicly listed Japanese c...
This study examines the impact of market volatility and cryptocurrency holdings on corporate liquidity, with a particular focus on the differences between cryptocurrency exchanges and other businesses. The analysis is based on 181 firm-year observati...
The increasing sophistication of fraud has rendered rule-based fraud detection obsolete, exposing banks to greater financial risk, reputational damage, and regulatory penalties. Financial stability, customer trust, and compliance are increasingly thr...
This study synthesizes the rapidly expanding evidence on how digital technologies reshape international trade, with a particular focus on small and medium-sized enterprises (SMEs). Guided by two research questions—(RQ1) How do digital tools inf...
Blockchain technology has emerged as a transformative force in the financial industry, offering the potential to streamline and enhance financial markets’ clearing and settlement processes. This paper explores the application of blockchain tech...
This paper aims to examine the importance of financial intermediation in economic activity. We also explore the effects of monetary factors and financial frictions on the relationship between financial intermediation and economic growth, the drivers...
The study relies on an extensive dataset (≈1.86 million news headlines) to investigate the heterogeneity and predictive power of explicit sentiment signals (TextBlob, VADER, and FinBERT) and implied sentiment (VIX) for stock market trends. We f...
This paper examines the uptake of AI-driven fraud detection systems among financial institutions in the UAE and Qatar, with a special focus on trust, transparency, and perceptions of fairness. Despite the promise of AI operations in identifying finan...
This paper investigates the estimation of the value at risk (VaR) across various probability levels for the log-returns of a comprehensive dataset comprising four thousand crypto-assets. Employing four recently introduced adaptive conformal inference...
This article undertakes a literature review on the topic of market integration, covering over 380 articles from the 1980s to 2024. The review consists of a qualitative analysis for context and a quantitative analysis for content, identifying key rese...
The Basel III regulations turned the banking industry around worldwide and created new challenges for banks’ financial stability, particularly in liquidity management. As the demand for compliance with the rules started to grow, the inability o...
This paper investigates Bitcoin’s resilience against the U.S. dollar—widely recognized as the global reserve currency—by applying a multi-method wavelet analysis framework to daily price data of Bitcoin, the USD strength index (DXY)...
This study investigates the impact of artificial intelligence (AI) on reducing accounting errors from two distinct angles: that of accounting software developers and of certified public accountants. We employ a questionnaire-based approach informed b...
This study examined credit risk management and return on equity of Nigerian deposit money banks (DMBs) twelve (12) years (2010–2021) post-adoption of the common accounting year-end as mandated by the Central Bank of Nigeria (CBN) in 2009. Our d...
This study provides empirical evidence on the relative impact of innovations in information content and noise embedded in economic news and social media sentiments on DJIA, S&P 500, NASDAQ, and Russell 2000 index returns. We find that economic ne...
The impact of Environmental, Social, and Governance (ESG) scores on financial performance remains a subject of debate, as the literature reports mixed evidence regarding their effect on stock returns. This research aims to examine the relationship be...
Zimbabwe’s economy has experienced extreme exchange rate fluctuations over the past decades, driven by persistent macroeconomic instability and episodes of hyperinflation. The instability in exchange rates can significantly impact trade balance...
This study systematically reviews academic research on artificial intelligence (AI) in financial fraud prevention. Employing a bibliometric approach, we analyzed 137 peer-reviewed articles published between 2015 and 2025, sourced from Scopus, Web of...
Money launderers prefer to use financial services as the ideal medium for laundering. This study aimed to provide an overview of the global AML/CFT regulations, application and how they should evolve in this dynamic environment. To gather more insigh...
This study investigates calendar anomalies and their impact on returns and volatility patterns in the cryptocurrency market, focusing on day-of-the-week effects before and during the COVID-19 pandemic. Using advanced statistical models from the GARCH...
