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Topic Review
Biography
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.
270
10 Jan 2024
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.
469
09 Jan 2024
Topic Review
Consumers’ Willingness to Adopt Digital Banking
Even though the literature implies that customers and banking organizations can profit from digital banking in various ways, client adoption of this service is still low, especially in emerging and developing nations. Consumers’ openness to digital services limits their willingness to adopt digital banking, especially mobile banking services.
309
04 Jan 2024
Topic Review
Factors Related to Fintech Adoption
Technology in general, and information and communication technologies (ICT) specifically, have directly impacted all facets of human life, from innovation processes that affect the economy and industrial and organizational dynamics to important advances in different sectors. Such is the case in the financial sector, where emerging disruptive technologies such as financial technologies (Fintech) are adding elements of ease and speed to the different transactions carried out in that sector.
638
02 Jan 2024
Topic Review
CAPM and Fama and French Three-Five Factor Models
Entitled the Fama and French three-factor (hereafter, FF3F) model (1993), it embraces others risk factors in addition to the CAPM beta, such as the mimicking returns for the size factor and the mimicking returns for the book-to-market factor.
216
02 Jan 2024
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.
272
26 Dec 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.
304
21 Dec 2023
Topic Review
The Intersection of Green Finance and Sustainable Development
Attaining sustainable development goals is a complex process that involves a range of economic, social, and environmental factors. It requires investments in infrastructure, technology, and human capital. In this case, green finance is conducive to channel investments toward sustainable projects and initiatives by providing incentives for environmentally friendly practices and technologies and by encouraging companies and investors to adopt sustainable business models.
242
18 Dec 2023
Topic Review
Entrepreneurship Leadership on Youth Entrepreneurial Intentions Post-COVID-19
Leadership is possibly an essential element in numerous success factors for start-ups and their continuous growth. Entrepreneurial leadership has been identified as the driver toward a more prosperous economic future. Entrepreneurial leadership can be defined as a leader who possesses entrepreneurship skills in addition to others. The analysis of the profile of the entrepreneur and the role in organisations as entrepreneurial leaders reveals that there is a close correlation between entrepreneurship and the exploration of opportunities, which the entrepreneurial leader bases on adaptability to change, innovation and risk-taking. Entrepreneurial learning has been affected by COVID-19 as it created a physical gap between the learner and the educator.
238
18 Dec 2023
Topic Review
Effectiveness Factors of Internal Audit Quality in Banks
Due to the complexity of internal audit effectiveness, it has been less studied in accounting and finance. Internal audits are defined by different authors in different ways. Internal audit effectiveness helps to achieve the set target by the organization and to reach the goals within a specific time is the effectiveness of internal audit quality. Internal audit quality evaluated through potential factors such as competence, objectivity, performance, board audit committee support, and independence.
190
18 Dec 2023
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