John W. Goodell’s research while affiliated with University of Akron and other places

... Similarly, Al-Kasasbeh et al. (2024) observed that socio-political issues in the MENA region significantly influence governance structures and business outcomes. Tripathi et al. (2024) noted that leverage has both direct and moderating effects on firm value in firms with large boards and high leverage but minimal impact in small-board firms. This study addresses a gap in the literature by examining how gender diversity and corporate governance impact firm performance, incorporating intersectionality and effectiveness of diversity initiatives. ...

Reference:

Impact of corporate governance structure on performance of listed firms: empirical evidence from Palestine

... As an important element of the stock market, the complex relationship between industries is an important carrier of systemic risk contagion in the stock market. Therefore, exploring the contagion characteristics of stock market risks is the key content in stock market risk management (Corbet et al. 2020;Chen et al. 2023). ...

Reference:

Multiscale risk spillover analysis of China’s stock market industry: evidence supported by a novel hybrid model based on signal decomposition technology

... By receiving comprehensive data via many channels, FinTech may also lower the risks associated with credit, markets, and operational activities for banks. Corresponding to this, employing FinTech service platforms enables the introduction of quantitative trading systems to track changes in asset prices as well as real-time monitoring of trading activities (Feyen et al., 2021;Zhao et al., 2023). ...

Reference:

The Impact of Financial Technology Development (FinTech) on the Profitability of Conventional and Islamic Banks Listed on the Palestine Stock Exchange

... Especially, the level of aggregation and the cognitive load the processing of the data causes are in focus, when the authors research and discuss how future management reports need to provide a certain level of interaction between the data and the diverse audience [55]. With their research, they follow and contribute to important streams in the visualization [56], accounting information systems [57], and accounting education [58], communities. They find that the lack of knowledge and experience regarding new visualization types and interaction techniques, and the often sole focus on Excel as a visualization tool can be identified as the main barriers, while the use of multiple data sources and the gradual implementation of further software tools can be seen as main drivers for the adoption of interactive visualizations. ...

Reference:

Accounting for Economic Sustainability: Environmental, Social and Governance Perspectives

... AC is a guiding philosophy in preparing financial statements that involve the cautious recognition and measurement of assets and profits. This approach is adopted due to the inherent uncertainty surrounding economic and business activity (Cui et al., 2023). ...

Reference:

The Moderating Role of Economic Distress on Accounting Conservatism: Effects of Tax Planning, Solvency, and Profitability

... Compared to regular investors, they have stronger motivation and capability to oversee management [27]. After participating in private placement, strategic investment institutions tend to actively engage in corporate governance, supervising management, improving investment efficiency, and reducing operational costs, leading to value addition [28]. In contrast, financial investment institutions, driven by short-term profit-seeking motives, might not effectively supervise top executives, and might even prefer high-risk, high-return operations, thus increasing the operational leverage. ...

Reference:

Driving force of value reversal in Chinese overleveraged firms: The mechanism and path of private placement

... Thus, social norms are a collective awareness of the most appropriate social behaviors, and when they are internalized, people conform to them even when their irresponsible behaviors would otherwise remain unexposed (Elster, 1989). It follows, then, that social trust, encompassing well-established and internalized social norms, represents an informal governance mechanism constraining managers' opportunistic behavior (Goodell et al., 2023). ...

Reference:

Social Trust, Environmental Violations, and Remedial Actions in China

... Such an ecosystem is typically developed through partnerships between governments, financial service providers, and startups (Senyo et al. 2022;Coffie and Hongjiang 2023;Iheanachor and Umukoro 2022). Each participant contributes to the evolution and advancement of the ecosystem (Palmié et al. 2020;Zhao et al. 2022;Huarng and Yu 2022;Ehret and Olaniyan 2023). As Palmié et al. (2020) emphasize, the development and growth of fintech ecosystems play a crucial role in promoting the advancement of fintech. ...

Reference:

Financial inclusion and fintech: a state-of-the-art systematic literature review

... Furthermore, columns 2 and 7 outline six cultural indicators, all exhibiting significantly negative associations, except for MF. These are basically the same as Du et al. (2022) and Karolyi (2016). Thus, H2 is confirmed. ...

Reference:

CEO Overseas Experience, Cultural Distance and Corporate Financialization: The Mediating Effect of ESG Investment in China

... Uncertain events or conditions characterized by such events can negatively affect politics, the economy, society, and culture over a long period. For example, geopolitical factors increased the volatility of crude oil, as declining crude oil supply drove up crude oil prices during the 1970s crude oil crisis (Khan et al., 2022;Su et al., 2021), and prices of different commodities increased in volatility in 2022 due to the Russia-Ukraine war (Fang & Shao, 2022;Saâdaoui et al., 2022) or the global uncertainty caused by Brexit in 2016(Mensi et al., 2021Smales, 2017). ...

Reference:

Effects of International Shocks on Cocoa Global Production