Topic Review
Whistleblowing Maturity Framework
Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted standards.
  • 459
  • 31 May 2023
Topic Review
Research Trends on Islamic Finance and Fintech
Due to its devotion to Shariah principles and values, Islamic finance has attracted substantial attention as an alternative to traditional finance. With the increased use of technology in finance, Islamic finance has adapted and integrated financial technology (fintech) to provide its consumers with more efficient and accessible financial services. The rise of fintech has created new possibilities and difficulties for the Islamic finance industry, providing creative solutions to old financial issues while also raising new regulatory and ethical concerns. 
  • 455
  • 15 Aug 2023
Topic Review
Electricity Usage Settlement System Based on Cryptocurrency Instrument
The development of digital techniques, including blockchain-based mechanisms, has meant that an increased interest in blockchain-based solutions is to be expected. Blockchain and similar approaches are characterised by decentralisation, so they are concurrent with the trends of the transforming power sector. Decentralised energy generation based on a high proportion of prosumer installations requires the implementation of a new settlement system for grid activities related to electricity use. The first projects of such systems based on a dedicated cryptocurrency have emerged. Based on these, the general concept of such a system with its own cryptocurrency called CCE is presented, including variants implementing net-metering and net-billing.
  • 446
  • 09 Jun 2023
Topic Review
Political Uncertainty and Initial Public Offerings
Considering the importance of market timing in the firm’s decision to go public, it was seen that firms had shown an unwillingness to come up with an initial public offering (IPO) during periods of high political uncertainty. Political uncertainty has shown its influence in all the phases of the IPO process; however, political connections and donations mitigate this effect.
  • 432
  • 16 Jun 2023
Topic Review
Financial Planning for Retirement
The life expectancy rate of individuals worldwide has risen, and Saudi Arabia is not excluded. Rising long-life expectancy may jeopardize employees’ pensions and reduce the chances of adequate earnings and a decent life after retirement. Moreover, the number of employees, who have paid into pension funds and are now retired, has increased, indicating that pension funds are expected to decrease. Apart from the above, the level of financial literacy in Saudi Arabia was substandard. Therefore, the ultimate objective of this research is to examine the measurable factors that could impact employees in their financial planning for retirement (FPR). These factors comprise the employee’s financial literacy (FL), financial risk tolerance (FRT), and cultural factors based on the CWO model.
  • 430
  • 26 May 2022
Biography
Junjuan DU
Junjuan DU received the Ph.D. degree in management science and engineering from Hefei University of Technology, Hefei, in 2020. She is currently a Professor with the College of Economics & Management, Hefei Normal University, Hefei, China. Her current research interests include crowdfunding, E-commerce, industy economy, venture capital, entrepreneurship and agricultural finance. She mainly undert
  • 420
  • 11 Oct 2022
Topic Review
Linking FDI and Sustainable Environment in EU Countries
The aim of this study is to emphasize the link between the foreign direct investments (FDIs) and the sustainable environment in EU countries. We also focus on investigating the influence of other factors related to business environment on FDIs, considering the investors’ sustainable choice for the host countries, grouped according to FTSE Russell criteria. Using panel methodology and applying Ordinary Least Squares (OLS) method of data analysis, the authors reached the conclusion that a better-rated business environment, with concern for sustainability, has more of a chance to attract larger sums of FDIs, mostly in the case of developed economies. This fact proves that the main advantage considered by a foreign investor in developed EU countries is represented by CO2 emissions (sustainable environment) and a good ease of doing business environment. The study highlights the factors that influence the decision of investing in developed countries, rather than in emerging and frontier ones. This paper contributes to the existing literature by identifying the group of countries which need a more sustainable approach to attract a large amount of FDIs, given that the inflow of FDIs is a crucial factor of economic growth, a possible source of innovation and technology, and a way to reduce poverty. 
  • 417
  • 17 Jan 2022
Topic Review
Multidimensional View of Intellectual Capital
Examining the past state of the art in the intellectual capital sector for achieving high levels of innovation performance provided a multidimensional picture of intellectual capital, innovation performance, and dynamic capabilities. 
  • 405
  • 13 Mar 2023
Topic Review
Co-Created Values in Crowdfunding for Enterprises
Crowdfunding (CF) is considered to be an innovative source of funding, and research into its effects on CF participants is being conducted from many different angles. Crowdfunding not only presents an alternative financing option, but also affects all perspectives relevant to value creation. As compared to the existing literature, this analysis is the most comprehensive take on the importance of crowdfunding for increasing the value of small and medium enterprises to date, thus offering a material contribution to the fuller understanding of crowdfunding from the financial standpoint, as well as pointing to the importance of crowdfunding as a financing method influencing sustainable decision-making by small and medium enterprises (SMEs). 
  • 399
  • 15 Nov 2022
Topic Review
Participation in Political Crowdfunding during COVID-19 Pandemic
Participation in the political process is the fundamental right and responsibility of a citizen. Online political participation has gained popularity as it is convenient and effective. Political crowdfunding helps political candidates and parties pledge funds, usually small, from a large population and seek support through marketing campaigns during elections.
  • 398
  • 04 Aug 2022
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