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Topic Review
Geopolitical Risk
Geopolitical risk (GPR) is defined as the risk associated with terror threats, war threats, nuclear threats and military build-ups between states or countries that disrupt the usual, peaceful conduct of international affairs.
  • 3.2K
  • 23 May 2022
Topic Review
Fintech and Financial Risks
Fintech is the combination of the words of finance and technology. It is literally understood as the application of technology in the financial field. As the financial innovation brought by technology, Fintech can change traditional financial markets, financial institutions and financial services, and create emerging business models, applications, processes, and products.
  • 3.0K
  • 05 Aug 2022
Topic Review
Unbiased Expectation Theory
Unbiased expectation theory (UET), which posits that long-term interest rates are determined by the market’s expectations of future short-term interest rates, is a fundamental concept in the field of fixed-income securities. According to the expectation hypothesis, forward interest rates should be unbiased estimates of expected future spot interest rates.
  • 3.0K
  • 09 Jan 2024
Topic Review
Factors Affecting Customers' Use of Online Banking
The online banking is a banking service that allows users to be “at home” and use the service at any time through an internet connection. In online banking services, the restrictions of time and geography have been removed, and customers can access their bank accounts and make transactions at almost anytime and anywhere via computers and an internet gateway.
  • 2.9K
  • 23 Aug 2022
Topic Review
Blockchain Technology and Tokenization
Blockchain is an open-source technology that excludes the traditional third parties by relying on collective verification, thus offering a great alternative in terms of costs, traceability, security, and speed. When two financial entities such as banks receive a request to transfer money from one account to another, they have to update the balances of their respective customers. This costly and time-consuming coordination and synchronization exercise can be simplified on a blockchain by using a single ledger of transactions reflecting a single version of records instead of two different databases. Blockchain technology offers a myriad of value through a frictionless process of immutable and transparent records and through converting assets into digital tokens (i.e., tokenization) with smart contracts. 
  • 2.9K
  • 01 Jun 2021
Topic Review
Role of Environmental Accounting
Environmental accounting (EA) can be a way toward solving the issue of environmental degradation and shifting toward sustainable solutions. One of the significant reasons for EA is the role of industrial and commercial activities in environmental contamination.
  • 2.8K
  • 15 Jun 2022
Topic Review
Fintech and Sustainability
Current concerns about environmental issues have led to many new trends in technology and financial management. Within this context of digital transformation and sustainable finance, Fintech has emerged as an alternative to traditional financial institutions. This paper, through a literature review and case study approach, analyzes the relationship between Fintech and sustainability, and the different areas of collaboration between Fintech and sustainable finance, from both a theoretical and descriptive perspective, while giving specific examples of current technological platforms. Additionally, in this paper, two Fintech initiatives (Clarity AI and Pensumo) are described, as well as several proposals to improve the detection of greenwashing and other deceptive behavior by firms. The results lead to the conclusion that sustainable finance and Fintech have many aspects in common, and that Fintech can make financial businesses more sustainable overall by promoting green finance. Furthermore, this paper highlights the importance of European and global regulation, mainly from the perspective of consumer protection. 
  • 2.8K
  • 14 Jul 2021
Topic Review
The Relationship between Capital Structure and Firm Performance
Capital structure is negatively related to firm performance. Agency cost also has a negative impact on corporate performance; however, in the case of return on assets (ROA) and earnings per share (EPS), the relationship is positive. Interestingly, the findings illustrate that increasing the level of debt can reduce agency costs and enhance firm performance. Moreover, robust correlations are revealing that agency cost significantly affects the relationship between capital structure and corporate performance. 
  • 2.7K
  • 11 Aug 2023
Topic Review
DEA Banking Efficiency: Macroprudential Context
China is a bank-dominated country; therefore, the sustainability of the Chinese banking industry is important for economic development. In this paper, data envelopment analysis (DEA) was combined with the Malmquist index, and we statically and dynamically analyzed the efficiency of listed banks during the period 2012–2017. The results showed that 12 of the 17 banks improved their technical efficiency. The technical efficiency of three banks remained the same, whilst that of two banks had dropped slightly by less than 1.0%. The Chinese government has learned from the lessons of past financial crises to find a way to forestall financial crisis, and implemented macroprudential policy, therefore the banking industry has actively served the real economy and promoted economic development while paying attention to the prevention of financial risks. According to the report of The Banker in 2018, for the first time, the four biggest banks in China topped the list of the Top 1000 World Banks. The research showed that, the Chinese government applied macroprudential framework in the banking supervision, and the listed banks effectively resisted financial risks and realized steady growth. We believe that the macroprudential framework plays a positive role in the economic development and financial stability in China.
  • 2.7K
  • 07 Mar 2021
Topic Review
Conceptualization of the Migration Phenomenon
The migration process has become particularly important for Romania in the last 20 years, and its socio-economic, political and cultural effects affect the Romanian state. That is why flexible policies are needed in order to be coherent, to have as main purpose keeping specialists in the country in certain basic economic fields, as well to implement measures to determine the return of specialists and students who have left to study abroad.
  • 2.6K
  • 14 Apr 2022
Topic Review
Journal JRFM
Journal of Risk and Financial Management (ISSN 1911-8074; ISSN 1911-8066 for printed edition) is an international, peer-reviewed, open access journal on risk and financial management. JRFM was formerly edited by Prof. Dr. Raymond A.K. Cox and published by Prof. Dr. Alan Wong online in one yearly volume from 2008 until end 2012. Since October 2013, it is published monthly and online by MDPI. International Engineering and Technology Institute (IETI), Institute of Data Science and Artificial Intelligence (IDSAI), International Research Institute for Economics and Management (IRIEM) are affiliated to Journal of Risk and Financial Management (JRFM) and their members receive a discount on the article processing charges. Manuscripts are peer-reviewed and a first decision provided to authors approximately 13.9 days after submission; acceptance to publication is undertaken in 2.9 days (median values for papers published in this journal in the second half of 2020).
  • 2.4K
  • 26 Sep 2021
Topic Review
Gamma Squeeze
In the stock market, a gamma squeeze occurs when the underlying price of a stock increases within a very short timeframe. A higher amount of money moving into call options results in greater buying activity and can push the stock price up as a result.
  • 2.4K
  • 07 Nov 2022
Topic Review
Conceptualizing Future Generations as Stakeholders
Many investors think in terms of MSV (maximization of the shareholder value) and fail to consider other important stakeholders. Future generations will “inherit” the results of the actions of current generations. Investing money in some lucrative ideas is definitely a very important financial activity, but it must be done responsibly. The Sustainable Development Goals (SDGs) postulated by the UN; the Environmental, Social, and Governance (ESG) criteria; and the Equator Principles are some notions proposed to be considered to make investors’ actions more responsible. Future generations deserve a better, safer, and unwasted place to live in, so it is the right time to start thinking of them as major stakeholders.
  • 2.2K
  • 29 Dec 2021
Topic Review
Conditional Value at Risk
The core model in this paper, “CoVaR”, is an abbreviation for “Conditional Value at Risk”, which has been increasingly applied in the field of systemic risk and can be used for analyzing the systemic risk in different perspectives.
  • 2.1K
  • 29 Oct 2020
Topic Review
Green Finance
The concept of green finance, also known as green investments, is widely employed in academia and business, and have a variety of meanings. Green finance (GF) is a developing concept that lacks a clear and universal definition. However, the goal of GF is to balance the advancement of monetary events, environmental stability, and ecological protection to accomplish long-term development. 
  • 2.1K
  • 09 Oct 2021
Topic Review
Fixed Book Price Agreement
A fixed book price agreement (FBPA) is a form of resale price maintenance applied to books. It commonly takes the form of an agreement between publishers and booksellers which set the prices at which books were to be sold to the public. An example of an FBPA was the former Net Book Agreement in the United Kingdom . The key idea of an FBPA is to promote non-price competition between booksellers in order to promote the sale of little-known, difficult or otherwise culturally interesting books rather than catering only to blockbuster readers. To do so, an FBPA is deemed to ensure that the booksellers that provide the corresponding presale services are able to recoup their higher costs with a guaranteed margin on blockbusters. A related case is the existence of a fixed book price law (FBPL), where the book prices are kept fixed by law. An example of an FBPL is the current Lang Law in France . An FBPA/FBPL, with various provisos, has existed in some developed countries since the beginning of the twentieth century. It remains in force in roughly half the countries of the European Union as well as in some other countries.
  • 2.1K
  • 30 Nov 2022
Topic Review
Japan’s Commercial Real Estate
Japan commercial real estate investment market has, in general, seen a number of scholarly papers in the past, they are concentrated largely on its listed real estate investment segment. There is a significant knowledge gap concerning the non-listed value-add real estate funds’ risk-adjusted performance and portfolio diversification benefits in an institutional investors’ portfolio. This is particularly true in the case of specific countries e.g. in Japan.
  • 2.0K
  • 10 May 2022
Topic Review
Opportunities and Challenges in Quantum Computing for Business
Quantum computing is emerging as a groundbreaking force, promising to redefine the boundaries of technology and business. 
  • 1.9K
  • 14 Nov 2023
Topic Review
Application of Natural Language Processing in Stock Forecasting
The invention of Natural Language Processing (NLP) has provided a solution to develop computational models that enable the machine to understand human languages and automatically solve practical problems. Therefore, the application of NLP is becoming an important tool to reveal the investor behavioral information to explain the market variability and improve the stock prediction performance.
  • 1.9K
  • 21 Jul 2022
Topic Review Peer Reviewed
Audit Committee Financial Experts: Leveraging Their Information Advantage in Accounting, Auditing, and Corporate Governance
To enhance financial reporting quality through increased oversight, the Sarbanes–Oxley Act (SOX) Section 407 mandates that firms disclose whether their audit committee includes a financial expert or explains the absence of such an expert. The definition of a financial expert has been broadened to encompass not only accounting knowledge but also finance or supervisory experience. Financial experts on audit committees possess an advantage in information access due to their role on the committee and an advantage in information processing because of their superior skills. This combination of skills and access to private information enables audit committee financial experts to achieve superior performance. We review articles that show audit committee financial experts leveraging their information advantage in accounting to improve financial transparency, in auditing to maintain audit integrity, and in corporate governance to enhance monitoring effectiveness.
  • 1.9K
  • 06 May 2025
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