Forthcoming and Online First Articles

International Journal of Banking, Accounting and Finance

International Journal of Banking, Accounting and Finance (IJBAAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Banking, Accounting and Finance (3 papers in press)

Regular Issues

  • On the key drivers of capital depletion in the EU-wide stress tests   Order a copy of this article
    by Efstathios Sarantinos, Dimitris Kenourgios, John Hlias Plikas 
    Abstract: We aim to identify the key drivers of capital depletion under the adverse scenario by reverse engineering the EU-wide stress tests. Our sample consists of the banks that participated in the 2016, 2018 and 2021 EU-wide stress tests. We use three separate sets of variables, namely the bank-specific indicators, the macroeconomic parameters and the banks’ exposures per loan portfolio. The results demonstrate that banks that are more profitable, more efficient, smaller, more exposed to corporate clients, less exposed to governments and having booked more impairments beforehand experience lower capital depletion under the adverse scenario. In addition, high rates of inflation imply more severe capital reductions, while high GDP leads to mild capital depletion. The asset mix on banks’ balance sheets significantly affects the impact of stress test under the adverse scenario. Results are robust to alternative econometric approaches and provide important implications for both supervisors and banks.
    Keywords: bank stress tests; adverse scenario; capital depletion; banking sector; European Union.

  • Value relevance: a systematic literature review   Order a copy of this article
    by Nicholas Daniel Haupt, Katinka Vermeulen, Elda Du Toit 
    Abstract: This research reviews value relevance studies (2000-2023) to understand how accounting information impacts firm value. A systematic literature review identified a rise in value relevance research, but a recent decline. It also revealed a concentration of publications in specific journals and by a limited number of authors. Thematic analysis suggests key areas like decision-making and market characteristics influence value relevance research. The research highlights the role of accounting information in investment decisions and emphasises the dynamic nature of the field due to evolving markets and information quality. Future research should explore non-financial factors for a more comprehensive understanding.
    Keywords: value relevance; accounting; finance; information; literature review.

  • The influence of integrated reporting compliance on analyst forecast accuracy and credit ratings   Order a copy of this article
    by Athanasios Pavlopoulos, George Emmanuel Iatridis, Dimitrios N. Koufopoulos 
    Abstract: This study examines how integrated reporting (IR) affects analyst forecasts and credit ratings. Our findings indicate that a high level of IR compliance contributes additional valuable information to improve analyst forecast accuracy. Our research reveals that earnings manipulation exhibits a less pronounced negative relationship with credit ratings for companies that exhibit strong IR compliance. Additionally, we observe a positive association between voluntary IR adoption and credit ratings among companies that uphold high IR compliance standards. Finally, our study suggests that companies with robust IR compliance tend to receive higher credit ratings, even in cases where their legal, cultural and political institutional context may be less supportive.
    Keywords: integrated reporting; analyst forecast accuracy; credit ratings; compliance quality.

 

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