Topic Review
Failure Definitions and Financial Distress Prediction Models
The concept of business failure has been under discussion in the academic and business world due to the economic and social relevance of the topic. The mere threat of a business going bankrupt affects the entire chain of business relationships. Therefore, predicting the bankruptcy of a business in advance is extremely important for investors, credit banks, suppliers, the state, employees, and other stakeholders of the organization. In this context, academics and professionals have sought to develop models for predicting business failure. The literature on this topic has evolved since the seminal works of Beaver (1967) and Altman, mainly based on the use of mathematics and statistics. However, with the emergence of artificial intelligence, the topic of predicting business failure has resurfaced with additional enthusiasm. This presentation addresses the evolution of business failure prediction models.
  • 321
  • 11 Dec 2023
Topic Review
Volatility and Risk-Adjusted Returns of ESG Indices
The importance of Environmental, Social, and Governance (ESG) aspects in investment decisions has grown significantly in today’s volatile financial market. Environmental, Social, and Governance (ESG) investing has emerged as a prominent investment strategy, garnering widespread attention. 
  • 320
  • 27 Oct 2023
Topic Review
Leadership Style and Firm Growth
Leadership is generally viewed as a social influence process whereby a leader attempts to influence the activities of individuals and groups to meet set objectives. Firm growth is a significant indicator of company performance and business success and is at the core of entrepreneurship. It is important to understand the leadership styles that induce or influence the growth of Fintech start-ups.
  • 314
  • 26 Dec 2023
Topic Review
Environmental, Social, and Governance Maturity
Given the rising demand for more transparent, consistent, and comprehensive non-financial information in investment, there is a need to provide more reliable, meaningful, and measurable Environmental, Social, and Governance [ESG] metrics, in a way that most frameworks cannot. Most established frameworks face difficulties and challenges in providing sustainability information to investors in a significant way, lacking in areas such as transparency, reliability, consistency, materiality, and particularly, their focus on the “S” dimension of ESG.
  • 312
  • 28 Apr 2023
Topic Review
Corporate Social Responsibility and Earnings Persistence
Society has gradually realized that companies’ actions have consequences. Companies can fulfill their accountability to society by disclosing information beyond their financial data, providing better decision making for stakeholders.
  • 310
  • 23 Oct 2023
Topic Review
Information Technology Governance and Bank Performance in Jordan
Financial performance is identified by return on investment (ROI), return on equity (ROE), and Tobin’s Q. Averages of these variables were calculated for five years from 2015 to 2019. In fact, there is evidence for the general argument that banks will improve their performance by implementing information technology governance (ITG).
  • 308
  • 24 Jan 2024
Topic Review
Business Strategy and Climate Change Disclosure
Climate change disclosure (CCD) in accounting literature refers to the practice of providing detailed and transparent information in a company’s financial reports, statements, and official documents about the current, actual, and potential financial impacts of climate change on the company. This disclosure is essential for all categories of stakeholders, including regulators, investors, and the public, to build an overall view and understand how a company is dealing with and managing the opportunities and risks related to climate change.
  • 300
  • 10 Jan 2024
Topic Review
Inflation-Hedging Capabilities of Real Estate Investment Portfolios
Inflation is a term used to describe a purely monetary rate of upward movement in the prices of goods during a specific time frame. There has been a wide belief that real estate is a source of good investment portfolios because it has a hedge against inflation. 
  • 299
  • 18 Jan 2024
Topic Review
Relevance of Sectoral Clustering in Corporate Debt Policy
The processing and transformation of natural resources into completed and semi-finished products is the primary function of industry in each nation’s economy. There is no denying the significance of industry and sectoral classification of the economy, but the slow development and extension of one industry could have resulted in the advancement of other sectors that are now a part of contemporary communities.
  • 299
  • 18 Feb 2024
Topic Review
Conventional and Islamic Stock Indices during COVID-19 Pandemic
Islamic finance encompasses financial activities such as Islamic banking, Islamic insurance (Takaful), and Sharia-compliant credit, all adhering strictly to Islamic law (Sharia law). The term also includes Sharia-compliant investments and broader capital and equity markets.
  • 296
  • 18 Aug 2023
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