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Journal of International Financial Management & Accounting最新文献

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IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-09-09
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引用次数: 0
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-08-06
{"title":"","authors":"","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 2","pages":"305-329"},"PeriodicalIF":8.2,"publicationDate":"2025-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148067757","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-08-06
{"title":"","authors":"","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 2","pages":"305-329"},"PeriodicalIF":8.2,"publicationDate":"2025-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148067756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-07-22
{"title":"","authors":"","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 2","pages":"275-304"},"PeriodicalIF":8.2,"publicationDate":"2025-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148086876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-07-22
{"title":"","authors":"","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 2","pages":"275-304"},"PeriodicalIF":8.2,"publicationDate":"2025-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148086877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Internal Capital Market and Total Factor Productivity 内部资本市场与全要素生产率
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-07-11 DOI: 10.1111/jifm.12249
Wenhao Tan, Tianren Cao, Chenhan Shao, Lin Cao
{"title":"Internal Capital Market and Total Factor Productivity","authors":"Wenhao Tan,&nbsp;Tianren Cao,&nbsp;Chenhan Shao,&nbsp;Lin Cao","doi":"10.1111/jifm.12249","DOIUrl":"https://doi.org/10.1111/jifm.12249","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the relationship between the Internal capital market (ICM) and firm-level total factor productivity (TFP), addressing a gap in the literature regarding the ICM's role in labor value creation, technological innovation, and capital allocation. Using hand-collected ICM data on Chinese-listed firms from 2007 to 2018, we find that the ICM significantly enhances firm-level TFP. Further analysis reveals that financial constraints and innovation serve as the primary channels through which the ICM influences TFP. Heterogeneity analysis indicates that the strength of this effect varies with monetary policies, factor market maturity, and the firm's labor capital intensity. These findings highlight the ICM's potential to improve economic efficiency and offer policy implications for fostering sustainable development.</p>\u0000 </div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 1","pages":"247-265"},"PeriodicalIF":8.2,"publicationDate":"2025-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145987183","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Is FinTech Eating the Bank's Lunch? 金融科技正在吞噬银行的午餐吗？
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-05-15 DOI: 10.1111/jifm.12242
Sami Ben Naceur, Bertrand Candelon, Selim Elekdag, Drilona Emrullahu
{"title":"Is FinTech Eating the Bank's Lunch?","authors":"Sami Ben Naceur,&nbsp;Bertrand Candelon,&nbsp;Selim Elekdag,&nbsp;Drilona Emrullahu","doi":"10.1111/jifm.12242","DOIUrl":"https://doi.org/10.1111/jifm.12242","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper investigates the impact of FinTech firms on the performance of traditional financial institutions (FIs). The existing literature reveals an ongoing debate on whether new FinTech firms act as complements or substitutes for traditional FIs. We examine this by utilizing a database that includes over 10,000 FIs and data on digital finance activities across 57 countries. Our findings support the substitution hypothesis, showing that FinTech presence reduces the profitability of incumbent FIs due to reduced interest margins and elevated costs. In response, banks attempt to adapt by extending loans and boosting noninterest income; however, these efforts are insufficient to fully offset the decline in profits. Our study also reveals that various FinTech business models, such as Peer-to-Peer (P2P) and Balance Sheet lending, have varying effects on cooperative versus large commercial banks, with the latter benefiting more from the evolving competitive landscape. The findings also suggest that FinTech presence has a greater adverse effect on FIs in countries with more inclusive, competitive, profitable, and developed financial systems. Interestingly, however, traditional FIs in countries with stronger regulatory frameworks appear to benefit from the expanding influence of FinTech firms.</p></div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 1","pages":"225-246"},"PeriodicalIF":8.2,"publicationDate":"2025-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145964071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Ethical Behavior Perceptions and the Cost of Bank Equity: International Evidence 道德行为感知与银行股权成本：国际证据
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-05-06 DOI: 10.1111/jifm.12248
Fotios Pasiouras, Anis Samet
{"title":"Ethical Behavior Perceptions and the Cost of Bank Equity: International Evidence","authors":"Fotios Pasiouras,&nbsp;Anis Samet","doi":"10.1111/jifm.12248","DOIUrl":"https://doi.org/10.1111/jifm.12248","url":null,"abstract":"<div>\u0000 \u0000 <p>We use a sample of banking institutions across 57 countries to investigate the relationship between country-level perceptions of corporate ethical behavior and the cost of bank equity. We find evidence that banks operate with lower costs of equity in countries with higher corporate ethical behavior ratings. This finding is robust to the inclusion of several bank-level and country-level control variables in the regressions, the use of alternative calculations for the cost of bank equity and endogeneity concerns, and the use of alternative regression techniques. Further analysis reveals that ethical behavior decreases the cost of equity more in countries with weak investor protection. This finding suggests that ethical behavior becomes more important in environments where investors are weakly protected against managerial opportunism through formal institutions.</p>\u0000 <p><b>Clinical trial registration:</b> Our research does not involve clinical trial registration. This is not applicable to our case</p>\u0000 </div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 1","pages":"199-224"},"PeriodicalIF":8.2,"publicationDate":"2025-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145994017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Regulatory Policy on Analysts' Forecast Characteristics: Evidence From China 监管政策对分析师预测特征的影响：来自中国的证据
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-05-05 DOI: 10.1111/jifm.12247
Qingqing Liu, Lingru Huang, Yurun He, Tong Liu
{"title":"The Impact of Regulatory Policy on Analysts' Forecast Characteristics: Evidence From China","authors":"Qingqing Liu,&nbsp;Lingru Huang,&nbsp;Yurun He,&nbsp;Tong Liu","doi":"10.1111/jifm.12247","DOIUrl":"https://doi.org/10.1111/jifm.12247","url":null,"abstract":"<div>\u0000 \u0000 <p>Facing regulatory pressure while balancing the demand for market guidance, analysts must weigh the risk of noncompliance to fulfill stakeholders' interests. Literature suggests that analysts strategically adjust the presentation of information in their research reports to meet competing demands. This study analyzes a sample of 76,922 Chinese analysts' research reports from 2018 to 2021 and examines how the 2020 <i>Standards</i> and <i>Norms</i> in China influenced analysts' earnings forecast revisions and textual tones. The findings exhibit a significant reduction in the magnitude of earnings forecast revisions postpolicy, particularly among analysts who rely heavily on private information, as well as increased optimism in textual tone. Policy details and penalties enhance compliance, whereas reputation incentives (e.g., star analyst titles) strengthen regulatory effects. However, manipulative incentives (e.g., shared provincial ties, high institutional ownership, or “walk-down” forecast patterns) weaken these effects. This study enhances the understanding of analysts' forecast behaviors and their interrelationships while contributing new insights into the limitations of current regulatory effectiveness.</p>\u0000 </div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 1","pages":"171-198"},"PeriodicalIF":8.2,"publicationDate":"2025-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145969617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Digital Transformation and Export Product Quality: The Roles of Production Efficiency and Financing Constraints 数字化转型与出口产品质量：生产效率和融资约束的作用
IF 8.2 3区 管理学
Journal of International Financial Management & Accounting Pub Date : 2025-05-02 DOI: 10.1111/jifm.12246
Qunxi Kong, Peipei Wu, Ziqi Wang, Dan Peng
{"title":"Digital Transformation and Export Product Quality: The Roles of Production Efficiency and Financing Constraints","authors":"Qunxi Kong,&nbsp;Peipei Wu,&nbsp;Ziqi Wang,&nbsp;Dan Peng","doi":"10.1111/jifm.12246","DOIUrl":"https://doi.org/10.1111/jifm.12246","url":null,"abstract":"<div>\u0000 \u0000 <p>The impact of digital transformation on export product quality is a critical issue in the context of the rapidly advancing global digital economy. Although prior studies have examined the relationship between digitalization and firm performance, limited attention has been paid to its specific effect on export product quality. Using data from 6184 Chinese manufacturing firms over the period from 2007 to 2015, this study investigates the link between digital transformation and export product quality. We find a U-shaped relationship where the initial stages of digitalization lead to a decline in quality due to high transformation costs, but as digitalization progresses, firms experience significant improvements in product quality. Our findings highlight two key mechanisms: improved production efficiency and the alleviation of financing constraints. This study underscores the importance of digital transformation in enhancing international competitiveness, with particularly strong effects in foreign-owned firms, capital-intensive industries, and coastal regions.</p>\u0000 </div>","PeriodicalId":46659,"journal":{"name":"Journal of International Financial Management & Accounting","volume":"37 1","pages":"151-170"},"PeriodicalIF":8.2,"publicationDate":"2025-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145993884","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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