Most Recent

This study investigates the volatility dynamics of the Bahrain All Share Index (BAX) between 2010 and 2025, a period marked by COVID-19 and regional geopolitical shocks. Using ARMA (1,1) to model returns and four GARCH-family models (ARCH, GARCH, EGA...

This study examines whether integrated reports that are more closely aligned with the International Integrated Reporting Framework (IIRF) are differently associated with firm value compared to those less aligned. Using panel estimated generalised lea...

This study investigates the determinants of Fraudulent Financial Reporting (FFR) in the banking sector from 2021 to 2024 by integrating the Fraud Hexagon framework within a risk and financial management perspective. Using panel data comprising 140 ba...

This study undertakes a systematic literature review combined with bibliometric analysis to examine how abnormal returns are studied in relation to environmental, social, and governance (ESG) factors, investor sentiment, and dividend policy. Using RS...

This paper investigates the effect of Environmental, Social and Governance (ESG) scores and Credit Default Swap (CDS) spreads on the profitability of Halkbank, one of the biggest state-owned banks in Türkiye, an emerging economy. To this end, we...

Our study examines the relationship between fintech adoption and liquidity management in European banking, investigating how digital transformation influences Basel III liquidity compliance and default risk. Using a sample of 45 European banks from t...

This paper examines the dynamic interactions between national stock indexes of global significance and gold, a prominent safe-haven asset, during the two most recent crises (the conflict between Russia and Ukraine and COVID-19). Daily data and the so...

This study examines whether the external financing anomaly exists in an emerging-market setting. Using data on Korean listed firms from 1994 to 2023, we find that firms with higher net external financing subsequently earn significantly lower stock re...

Micro, small, and medium enterprises (MSMEs) are recognized as the cornerstone of Indonesia’s economy, especially in the agriculture, fisheries, and tourism sectors. Given Asta Cita’s ambitious vision for the country, which emphasizes inc...

This study examines the relationship between greenwashing and firm risk among listed Australian firms from 2014 to 2023. We construct a firm-level greenwashing score as the residual based on regressions of composite ESG on Scope 1–2 CO2 emissio...