International Journal of Banking, Accounting and Finance最新文献

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Asymmetric volatility of the US dollar index in the stock and cryptocurrency market during the Russia-Ukraine war 在俄罗斯-乌克兰战争期间,股票和加密货币市场中的美元指数的不对称波动
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.10060127
Mrunali Jambotkar, Suraj Velip
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引用次数: 0
What do credit rating agencies tell us about earnings momentum 关于盈利势头,信用评级机构告诉了我们什么
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.133933
Sarayut Rueangsuwan, Somchai Supattarakul
{"title":"What do credit rating agencies tell us about earnings momentum","authors":"Sarayut Rueangsuwan, Somchai Supattarakul","doi":"10.1504/ijbaaf.2023.133933","DOIUrl":"https://doi.org/10.1504/ijbaaf.2023.133933","url":null,"abstract":"","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136006085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of credit risk and banks' specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE 2019冠状病毒病大流行背景下信贷风险和银行特定驱动因素对银行业绩的影响:来自阿联酋商业银行的证据
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijaf.2023.10060042
Zawadi Ally
{"title":"The effect of credit risk and banks' specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE","authors":"Zawadi Ally","doi":"10.1504/ijaf.2023.10060042","DOIUrl":"https://doi.org/10.1504/ijaf.2023.10060042","url":null,"abstract":"","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134981058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The dark side of inside debt: evidence from innovation 内部债务的阴暗面:来自创新的证据
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.133925
KwangJoo Koo
{"title":"The dark side of inside debt: evidence from innovation","authors":"KwangJoo Koo","doi":"10.1504/ijbaaf.2023.133925","DOIUrl":"https://doi.org/10.1504/ijbaaf.2023.133925","url":null,"abstract":"","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136005794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do idiosyncratic volatility and liquidity in stock returns still matter in post global financial crisis UK evidence 在全球金融危机后的英国证据中,股票回报的特殊波动性和流动性是否仍然重要
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.10053224
Yasmeen Al Halabi, Ghaith El Nader
{"title":"Do idiosyncratic volatility and liquidity in stock returns still matter in post global financial crisis UK evidence","authors":"Yasmeen Al Halabi, Ghaith El Nader","doi":"10.1504/ijbaaf.2023.10053224","DOIUrl":"https://doi.org/10.1504/ijbaaf.2023.10053224","url":null,"abstract":"","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66783060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Do foreign investors affect stock price crash risk in Korean stock market 外国投资者是否会影响韩国股市的暴跌风险
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.10055667
H. Lim, Haksoon Kim, S. Kang
{"title":"Do foreign investors affect stock price crash risk in Korean stock market","authors":"H. Lim, Haksoon Kim, S. Kang","doi":"10.1504/ijbaaf.2023.10055667","DOIUrl":"https://doi.org/10.1504/ijbaaf.2023.10055667","url":null,"abstract":"","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66783095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Director reputation and earnings management: evidence from the British Honours System 董事声誉与盈余管理:来自英国荣誉制度的证据
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijbaaf.2023.10056181
Tolu Lawal
{"title":"Director reputation and earnings management: evidence from the British Honours System","authors":"Tolu Lawal","doi":"10.1504/ijbaaf.2023.10056181","DOIUrl":"https://doi.org/10.1504/ijbaaf.2023.10056181","url":null,"abstract":"","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66783107","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Sentiment analysis in sustainability accounting reporting: does the tone reveal future environmental performance 可持续发展会计报告中的情绪分析:基调是否揭示了未来的环境绩效
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijaf.2023.134518
Jing Lu, Kalinga Jagoda
{"title":"Sentiment analysis in sustainability accounting reporting: does the tone reveal future environmental performance","authors":"Jing Lu, Kalinga Jagoda","doi":"10.1504/ijaf.2023.134518","DOIUrl":"https://doi.org/10.1504/ijaf.2023.134518","url":null,"abstract":"This paper investigates whether positive or negative tones in US public firms' sustainability reports are associated with their future environmental performance. Using three-stage least squares simultaneous equations (3SLS) model and a sample of resource extractive firms (mining, quarrying, oil and gas extraction) listed on the US stock exchanges that issue stand-alone sustainability reports between 2010 and 2018, we find a negative correlation between the tones in sustainability reports and future environmental performance. Our result suggests that firms with low environmental performance use more optimistic tones to impress stakeholders. In contrast, firms with good performance tend to be more risk-averse and pessimistic in sustainability reporting to mitigate litigation risks. Our study contributes to understanding what motivates firms to disclose sustainability activities.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135213126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The effect of credit risk and banks' specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE 2019冠状病毒病大流行背景下信贷风险和银行特定驱动因素对银行业绩的影响:来自阿联酋商业银行的证据
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijaf.2023.134529
Zawadi Ally
{"title":"The effect of credit risk and banks' specific drivers on banks' performance in light of COVID-19 pandemic: evidence from commercial banks in the UAE","authors":"Zawadi Ally","doi":"10.1504/ijaf.2023.134529","DOIUrl":"https://doi.org/10.1504/ijaf.2023.134529","url":null,"abstract":"The COVID-19 pandemic has induced a series of credit risk problems for most commercial banks in the Gulf Cooperation Council region. The study aims to examine the impact of both credit risk and bank-specific drivers on commercial banks' financial performance in the UAE using panel data with a fixed effect model on a sample of ten commercial banks over ten years from 2012-2021. The findings revealed a negative association between credit risk and financial performance while COVID-19 negatively affects financial performance. The management efficiency and banks' liquidity, which measures banks' specific drivers, are found to have a negative relationship with financial performance while capital adequacy and bank size are found to have a positive relationship with financial performance. This study contributes to the knowledge gaps on credit risk and banks' performance during the financial crisis nexus and provides valuable information to regulators and bankers.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135213411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Day of the week effect in the Indian stock market 一周中的一天对印度股市的影响
International Journal of Banking, Accounting and Finance Pub Date : 2023-01-01 DOI: 10.1504/ijaf.2023.134517
Rajesh Elangovan, Francis Gnanasekar, Satyanarayana Parayitam
{"title":"Day of the week effect in the Indian stock market","authors":"Rajesh Elangovan, Francis Gnanasekar, Satyanarayana Parayitam","doi":"10.1504/ijaf.2023.134517","DOIUrl":"https://doi.org/10.1504/ijaf.2023.134517","url":null,"abstract":"The objective of the present study is to examine the day-of-the week effects in the Indian stock market. For analysis, we selected the BSE Ltd and NSE benchmark indices namely S&P BSE SENSEX and NSE Nifty 50 in this research. The sample included from 1st April 2011 to 31st March 2021, which consists of ten years. The findings reveal that the values of coefficients of Wednesday are positively significant for S&P BSE SENSEX and NSE Nifty 50 Indices. The results from the study suggest that it would be beneficial for the investors to sell shares on Wednesdays and buy shares on other trading days. The results from the present study would be beneficial to individual investors, institutional investors, investment brokers, and administrators in companies.","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135213365","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","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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