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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.
  • 1.9K
  • 15 Jun 2022
Topic Review
ESG in the Banking Sector
Environmental, Social and Governance (ESG) is currently one of the main focus areas for policy makers worldwide.
  • 1.8K
  • 06 Dec 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.
  • 1.8K
  • 14 Apr 2022
Topic Review
Bank Diversification and Firm Investment Decisions
Firms are financially constrained as well as there being a positive relationship between cash flow and investment among listed firms. Additionally, bank diversification significantly reduces the investment-cash flow sensitivity of firms, suggesting that bank diversification mitigates the financial constraints to borrowing firms. Moreover, the multi-diversification of a bank compared to single-diversification will have greater impact on mitigating the firms’ financial constraints on investment. Thus, bank diversification strategies are proposed in a bank-based financial system, leading to the easing of the borrowing firms’ financial constraints to investments.
  • 1.8K
  • 14 Oct 2022
Topic Review
Usury
Usury (/ˈjuːʒəri/) is the practice of making unethical or immoral monetary loans that unfairly enrich the lender. The term may be used in a moral sense—condemning, taking advantage of others' misfortunes—or in a legal sense, where an interest rate is charged in excess of the maximum rate that is allowed by law. A loan may be considered usurious because of excessive or abusive interest rates or other factors defined by a nation's laws. Someone who practices usury can be called a usurer, but in contemporary English may be called a loan shark. In many historical societies including ancient Christian, Jewish, and many modern Islamic societies, usury meant the charging of interest of any kind and was considered wrong, or was made illegal. During the Sutra period in India (7th to 2nd centuries BC) there were laws prohibiting the highest castes from practicing usury. Similar condemnations are found in religious texts from Buddhism, Judaism (ribbit in Hebrew), Christianity, and Islam (riba in Arabic). At times, many nations from ancient Greece to ancient Rome have outlawed loans with any interest. Though the Roman Empire eventually allowed loans with carefully restricted interest rates, the Catholic Church in medieval Europe, as well as the Reformed Churches, regarded the charging of interest at any rate as sinful (as well as charging a fee for the use of money, such as at a bureau de change). Religious prohibitions on usury are predicated upon the belief that charging interest on a loan is a sin.
  • 1.6K
  • 22 Nov 2022
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.
  • 1.6K
  • 07 Mar 2021
Topic Review Peer Reviewed
Financial Interdependence: A Social Perspective
Financial interdependence refers to the practice of sharing money as an expression of mutuality. Forms of financial interdependence are often rooted in cultural norms and values and may be carried out as a commitment to the well-being of the family through financial transfers, practiced as informal savings groups, or even established as legally constructed agreements. Financial interdependence can result in either beneficial or harmful outcomes, depending upon the nature of the relationships and the available resources. As a social and cultural concept, it has been generally neglected in the discourse on financial independence, yet it has important implications for society as a basis for collective prosperity.
  • 1.5K
  • 28 Aug 2023
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. 
  • 1.5K
  • 09 Oct 2021
Topic Review
Virtual Currency
Virtual currency, or virtual money, is a type of unregulated, digital money, which is issued and usually controlled by its developers and used and accepted among the members of a specific virtual community. The U.S. Commodity Futures Trading Commission has warned investors against pump and dump schemes that use virtual currencies. The Financial Crimes Enforcement Network (FinCEN), a bureau of the US Treasury, defined virtual currency in its guidance published in 2013. In 2014, the European Banking Authority defined virtual currency as "a digital representation of value that is neither issued by a central bank or a public authority, nor necessarily attached to a fiat currency, but is accepted by natural or legal persons as a means of payment and can be transferred, stored or traded electronically". By contrast, a digital currency that is issued by a central bank is defined as "central bank digital currency".
  • 1.5K
  • 20 Oct 2022
Topic Review
Blockchain Technology for Green Innovation
Blockchain technology has been heralded as a game changer for addressing severe environmental and economic sustainability challenges. In response to rising environmental concerns, blockchain technology (BCT) is transforming green innovation, culminating in green economic practices and well-established business models.
  • 1.4K
  • 18 Apr 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.
  • 1.4K
  • 29 Dec 2021
Topic Review
Crowdfunding
Crowdfunding is the practice of funding a newly created firm or project by raising funds from a large number of people. It is usually performed online. In 2009 the volume of funds raised using crowdfunding was negligeably small. Crowdfunding raised $34.4 billion in 2015. Some analysts predict that crowdfunding market size will grow at an annual rate of 27.8% and will surpass venture capital investments in the near future (Miglo and Miglo, 2019).
  • 1.3K
  • 29 Oct 2020
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.
  • 1.3K
  • 29 Oct 2020
Topic Review
Financial Derivatives
This book, Financial Derivatives, a blessing or a curse? (DerivaQuote, 2006), introduces financial derivatives, their uses and the debates surrounding their use. It looks at whether one should fear them or embrace them by digging into literature, theory and case studies.  The world seems to be divided into two camps: those who embrace financial derivatives as the ‘Holy Grail’ of the new investment area, and those who denigrate derivatives as the financial Antichrist (Edington, 1994). As the quote above suggests, there are many conflicting views and opinions on derivatives and their use. Derivatives are seen either as useful instruments or as a complete waste of time and money. Experience has indicated that derivative products have transformed the way firms view financial risk and mitigate it. It is no longer relatively simple, and risks are changing continuously with innovation. Risks are no longer nationwide but global and the internet and other fast communication channels have further complicated the issue. In the article, ‘Are Derivatives Financial "Weapons of Mass Destruction"?’ Simon (2008) explains that although derivative instruments have been used to hedge risks that were previously left open, there are still those who are sceptical about using these instruments. As the Group of Thirty (G30) (1993) note, users from “both inside and outside of the financial industry, remain uncomfortable with derivatives activity.” Moreover, the latest survey by the Bank for International Settlements (2009) suggests that there is widespread employment of derivatives with adequate risk management systems. Nevertheless, not all firms are immune to derivatives misuse. This book uses literature and case studies to determine whether it is misuse of this financial instrument, and not the derivatives instrument itself, that causes firm failure and large losses. These case studies help to pinpoint the root causes of these incidents.
  • 1.3K
  • 28 Oct 2020
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.
  • 1.3K
  • 07 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.
  • 1.2K
  • 10 May 2022
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.
  • 1.2K
  • 21 Jul 2022
Topic Review
Taxing the Digital Economy through Consumption Taxes
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in digital financial inclusion, negative implications include the erosion of tax bases due to the invisible nature of digital transactions. Although the digital economy is one of the biggest and quickest growing sectors in the African continent, its contribution to tax revenue is negligible. Developed and developing countries are grappling to find effective ways of mobilizing revenues from this hard to tax economy. African countries have turned to digital services taxes, value added taxes and withholding taxes in a bid to collect revenue from the digital economy to broaden their tax bases. There is intense debate among policymakers, governments, development bodies and tax bodies on the most effective way to tax the digital economy.
  • 1.2K
  • 28 Sep 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).
  • 1.2K
  • 26 Sep 2021
Topic Review
Digital Finance Contributes to Promotion of Financial Sustainability
Digital finance, which is defined as the digitalization of the financial industry, has shown growing importance in recent years. It has helped promote financial inclusion, providing means to address the problem of financial depressions in developing and emerging economies. Digital finance possesses three key features including a high capacity for acquiring and processing information, instant cross-spatial information dissemination, and a low marginal cost effect.
  • 1.1K
  • 12 Jul 2022
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