Topic Review
Company Theories
Capital structure, also referred to as finance leverage or financial structure, encompasses various terms and is commonly known as capital structure or financial leverage. It signifies the proportion of debt and equity utilized to fund a business’s asset formation. The level of debt employed has a significant impact on managerial behavior and financial decision making. Financial ratios, including the debt/equity ratio (long-term debt/equity or long-term debt/total capital employed), provide a means to gauge the capital structure within a company. 
  • 346
  • 21 Aug 2023
Topic Review
Determinants of Cash Distribution Options
The purpose of this text was to examine the determinants of cash distribution options by critically considering the effects of earnings, dividends, firm size, and economic value added. The distribution of cash dividends to shareholders serves as a basic means by which shareholders receive returns on their investments, so it is essential to examine share repurchases alongside dividends to enhance management’s efforts in maximising shareholder value. 
  • 346
  • 06 Nov 2023
Topic Review
Digital Transformation on Digital Banks
Digital technology has been raising competition between banks and other financial service providers and encourages banks to do digital transformation and introduce innovation in their products and services. On the other side, the high investment cannot be ignored in doing digital transformation. Limited research has examined the bank’s financial performance effects of digital transformation.
  • 342
  • 13 Dec 2023
Topic Review
Determinants of Qualified Investor Sentiment
Risk perception varied widely due to idiosyncrasies in specific countries and regions, the level of pandemic information, reaction to case reports and deaths, attitudes towards vaccination, lockdown compliance, and government measures to support businesses. These various elements combined to create different outlooks in the minds of investors that strongly influenced their investment strategies.
  • 341
  • 28 Jun 2022
Topic Review
Effect of News Signals on Daily Stock Market
The stock market is often seen as a barometer of a country’s economic health, with stock prices fluctuating based on a range of economic, financial, political, and global factors. In order to understand how these factors, impact stock market volatility, it is necessary to consider the influence of daily news signals and events. This is particularly important in the context of developing countries, where stock markets are often more volatile and susceptible to sudden changes.
  • 336
  • 14 Aug 2023
Topic Review
Market Connectedness and Volatility Spillovers
The growing globalization and interactions between markets and countries have made the market co-movements more complex in analytics; with the ongoing innovations and contagions or crises, the literature on connectedness and spillover would be of outstanding contribution and interest to the policymakers, investors, and hedgers for portfolio diversification and risk management.
  • 335
  • 13 Jul 2023
Topic Review
Effect of Financial Digital Transformation on Financial Performance
The ability of A-share listed companies to adhere to the digital economy and achieve long-term corporate benefits amidst an uncertain external environment through financial digital transformation remains a crucial concern for entrepreneurs and scholars. Financial digital transformation significantly boosts corporate financial performance for A-share listed companies, and this enhancement is sustainable over time. Information symmetry and operational expenses function as intermediaries in the financial digital transformation process that affects firm financial performance.
  • 334
  • 21 Dec 2023
Topic Review
ESG Disclosure Practices in Europe
The increased focus on environmental (E), social (S), and governance (G) (ESG) disclosure has become a necessary step toward the integration of sustainability practices into firms’ culture to meet the expectations of stakeholders. Both board CSR orientation and strategy and the GRI have positively and significantly affected the overall disclosure of ESG practices within Europe.
  • 331
  • 27 Feb 2024
Topic Review
Nexus between Sustainability Reporting and Firm Performance
The relationship between Sustainability Reporting and corporate financial performance is overlapping and multifaceted and it has been an interesting issue for both academics and professionals since the beginning of the millennium. 
  • 328
  • 01 Feb 2024
Topic Review
Self-Enhancement, Conservation and Personal Tax Culture
Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal values and personal tax culture.
  • 322
  • 27 Nov 2023
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