Most Cited

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,...

In this study, we examined the influence of users’ experiences with the unified payments interface (UPI) system on the usage behavior of central bank digital currency (CBDC) in India. Our research developed a novel conceptual framework that inv...

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...

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...

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...

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...

Blockchain technology is being looked at to solve numerous real-world problems that demand transparency by meeting sustainable goals. Do we ponder whether this technology is a boon or a bane for the environment? This paper analyses blockchain’s...

The purpose of this study was to examine the relationship between corporate social responsibility (CSR) and earnings management in Gulf Cooperation Council (GCC)-listed companies. It specifically addresses the question of whether companies that pract...

This study investigates the main financial technologies adopted by banks to improve their financial performance. The study population consists of commercial banks listed on the Amman Stock Exchange and Abu Dhabi Securities Exchange, and includes fina...

This study aims to analyze trends, pioneers, emerging issues, and potential future research in the field of digital technologies such as blockchain, artificial intelligence, big data, fintech, and digital transformation for corporate sustainability....

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...

Our investigation strives to unearth the best portfolio hedging strategy for the G7 stock indices through Bitcoin and gold using daily data relevant to the period 2 January 2016 to 5 January 2023. This study uses the DVECH-GARCH model to model dynami...

The present paper aims to compare the predictive performance of five models namely the Linear Discriminant Analysis (LDA), Logistic Regression (LR), Decision Trees (DT), Support Vector Machine (SVM) and Random Forest (RF) to forecast the bankruptcy o...

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-...

This study examines how capital expenditure (capex) affects Environmental, Social, and Governance (ESG) reporting and how corporate governance moderates this effect. We use data from non-financial firms in the FTSE All Share index from 2012 to 2021 a...

In today’s competitive business environment, digital transformation is crucial for organizational success. The Jordanian banking sector faces the challenges of adapting to rapid digital advancements, evolving customer expectations, and intense...

In this study, we analyze the volatility of volatility indices and estimate the Hurst parameter using data from five international markets. For our analysis, we consider daily data from VIX (CBOE), VXN (CBOE Nasdaq 100), VXD (DJIA), VHSI (HSI), and K...

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...

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 research examines the effect of ESG disclosure on the cost of capital for non-financial firms in the UK, indexed by the FTSE All-Share Index, during the period from 2014 to 2018. Using multivariate analysis with ordinary least squares (OLS), fix...

The aim of this study is to examine the impacts of board size, gender diversity and independence on ESG performance whilst also examining the impact of country-level social trust on such performance. We perform a panel data analysis and the least squ...

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...

An accurate prediction of loan default is crucial in credit risk evaluation. A slight deviation from true accuracy can often cause financial losses to lending institutes. This study describes the non-parametric approach that compares five different m...

The present study aims to investigate the association between corporate governance mechanisms and financial performance among companies listed on the Tehran Stock Exchange (TSE). We also want to know if the COVID-19 global crisis moderates the relati...

The region of the Arab Gulf is marching ahead very fast toward digitalization in ways prompted by initiatives, such as Saudi Vision 2030 and the UAE’s strategy for Smart Government. Thus, both underscore the boundless movement toward the inclus...

We use the S&P 500 to investigate whether companies with a good ESG score benefit from a lower cost of capital. Using Bloomberg’s financial data and MSCI’s ESG score for 498 companies, we calculated the measures of descriptive statist...

This study intends to identify the motives that lead to increasing or fighting the fraud risk in the Financial Statements (FSs) of industrial companies whose shares are traded in regulated and unregulated markets at the Amman Stock Exchange (ASE) bas...

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...

The global economy and the financial sector have suffered due to the COVID-19 epidemic. The banking industry has seen an increase in digital channels and payments, consumer behavior changes, regulatory and supervisory relief, and new operational resi...

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...

In the current study, we sought to construct an integrated model to identify various elements and evaluate the impact of these identified factors on customers’ behavioral intention to use or not use specific M-wallets for payment. To this end,...

We aim to detect outliers in the daily stock price indices from the Saudi Arabia stock exchange (Tadawul) with 2026 observations from October 2011 to December 2019 provided by the Saudi Authority for Statistics and the Saudi Central Bank. We apply th...

Cryptocurrencies are in high demand now due to their volatile and untraceable nature. Bitcoin, Ethereum, and Dogecoin are just a few examples. This research seeks to identify deception and probable fraud in Ethereum transactional processes. We have d...

This study investigates the ESG performance–systemic risk (SR) nexus among Indian companies. Using the beta coefficient from the Capital Asset Pricing Model (CAPM) and statistical analysis, it explores how ESG performance affects SR. The findin...

The aim of our paper is to construct a multidimensional financial inclusion (FI) index to measure the level of FI in 91 countries across different income groups. In order to address our research problem, we use the principal component analysis method...

The benefits, opportunities, costs, and risks (BOCR) model is a multiple-criteria decision-making (MCDM) model used to elicit a mutually exclusive and collectively exhaustive set of criteria. As an acronym proposed in the theory of the analytic hiera...

Decentralized finance (DeFi) promises a revolution in financial accessibility, transparency, and automation. Yet, its very novelty exposes participants to a number of additional risks and challenges. This study aims to address the risks associated wi...

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...

Using the World Bank Global Findex Database for 91 countries in 2014, 2017, and 2021, we examine whether fintech levels influence bank performance and whether fintech’s interaction with GDP per capita causes differential effects on bank performance g...

Policymakers, governments, and Islamic financial institutions are increasingly focusing on sustainable development, leading to an in-depth examination of current sustainable finance practices, projects, and product portfolios. This study examines the...

This work addresses the intricate task of predicting the prices of diverse financial assets, including stocks, indices, and cryptocurrencies, each exhibiting distinct characteristics and behaviors under varied market conditions. To tackle the challen...

This paper identifies the CEO characteristics that have an impact on the performance of family businesses listed in the Euronext in the post-COVID 19 period. CEO characteristics are evaluated on two dimensions, i.e., personal characteristics and corp...

This study investigates the impact of digital transformation on modern accounting practices among Jordanian SMEs, focusing on the moderating role of organizational culture. Digital transformation using AI, blockchain, and cloud computing improves ope...

Many earlier development finance studies have attempted to assess the relationship between financial inclusion and economic growth. However, the findings of these studies vary from economy to economy and region to region due to various social and eco...

Green finance in the context of sustainable development sits within the broader discourse of environmental economics and sustainable finance. Their integration has become imperative in addressing global challenges, with the aims of understanding how...

Predicting creditworthiness is an important task in the banking industry, as it allows banks to make informed lending decisions and manage risk. In this paper, we investigate the performance of two different deep learning credit scoring models develo...

Modern technologies require the need to analyze the opportunities for improving the integration of digital technologies in CSR activities in the context of added values between business and science in perspective, including the future digital society...

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...

(1) Background: This research aims to investigate the impact of environmental, social, and governance (ESG) factors on European banking corruption. Thus, its novelty is based on considering anti-competitive concerns as a major component that may cons...

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...