{"title":"Asymmetric volatility of the US dollar index in the stock and cryptocurrency market during the Russia-Ukraine war","authors":"Mrunali Jambotkar, Suraj Velip","doi":"10.1504/ijbaaf.2023.10060127","DOIUrl":"https://doi.org/10.1504/ijbaaf.2023.10060127","url":null,"abstract":"","PeriodicalId":53549,"journal":{"name":"International Journal of Banking, Accounting and Finance","volume":"303 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134882306","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}
{"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":"31 1","pages":"0"},"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}
{"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":"30 1","pages":"0"},"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}
{"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":"10 1","pages":"0"},"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}
{"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":"9 1","pages":""},"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}
{"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":"1 1","pages":""},"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}
{"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":"1 1","pages":""},"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}
{"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":"2014 1","pages":"0"},"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}
{"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":"8 1","pages":"0"},"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}
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":"100 1","pages":"0"},"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}