Forthcoming and Online First Articles

International Journal of Behavioural Accounting and Finance

International Journal of Behavioural Accounting and Finance (IJBAF)

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 Articles will not be published until the final proofs are validated by their authors.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 Behavioural Accounting and Finance (3 papers in press)

Regular Issues

  • AIs influence on corporate transparency and financial performance: a new era   Order a copy of this article
    by Adel Almasarwah, Assyad Al-Wreiket, Yahya Marei, Nizar Alsharari 
    Abstract: This study explores the transformative impact of artificial intelligence (AI) on corporate transparency and financial performance, heralding a paradigm shift in the business landscape. As AI technologies continue to evolve, they revolutionize traditional models of financial reporting and disclosure. Through comprehensive semi-structured interview, this research illuminates how AI-driven tools enhance data accuracy, streamline reporting processes, and provide real-time insights into financial performance. The integration of AI not only augments transparency but also contributes to strategic decision-making, risk management, and investor confidence. This investigation serves as a timely exploration into the dynamic synergy between AI and corporate financial practices, unveiling a new era where technology catalyzes a profound shift towards heightened transparency and optimized financial performance.
    Keywords: artificial intelligence; corporate transparency; financial performance; investor confidence; decision-making.

  • Investor overconfidence bias in capital markets: sectoral evidence from the Ghana Stock Exchange   Order a copy of this article
    by Godwin Musah, Daniel Domeher, Abubakar Musah, Joseph Quarshie 
    Abstract: Overconfidence as a behavioural bias has received great attention in stock market research. The focus of scholarly works on this theme, however, has been on the aggregate market. This present study investigates investor overconfidence bias in a sectoral decomposition of stocks traded in a developing capital market. The study employs the vector autoregressive (VAR) model and its associated impulse response functions as analytical tools. Investor overconfidence bias is documented in the distribution, manufacturing and agriculture sectors. The prevalence of this behavioural bias accounts for the high trading volume observed in the distribution, manufacturing and agriculture sectors. The study recommends among other things that efforts to minimise this bias should focus on sectors.
    Keywords: sectoral; overconfidence bias; capital markets; Ghana; sector trading volume; sector return; Ghana Stock Exchange.

  • An assessment of credit risk management practices in banks: a case of the Nainital Bank Ltd.   Order a copy of this article
    by Deep Chandra, Vinay Kandpal, Vineet Prabha 
    Abstract: The robust banking sector is essential for the prosperity and economic development of a nation. The Reserve Bank of India and institutions are both concerned about the growing number of nonperforming assets (NPAs). Credit risk management has become increasingly significant in recent years. The awareness level of credit risk understanding among Nainital Bank officers in Uttarakhand, India, and the relationship of Credit Risk Management Practice with Credit Risk Understanding, Credit Risk Identification, Credit Risk Analysis, and Credit Risk Monitoring were investigated in this research paper. The descriptive statistics for Credit Risk Understanding did not support the assertion that Nainital Banks officers of the Kumaun region in Uttarakhand did not understand the credit risk very well. As per the opinion of the Nainital Bank officers, credit risk analysis was not found significant in this study. Credit risk identification was found to be the most substantial and essential factor in credit risk management practice.
    Keywords: credit risk; credit risk understanding; credit risk identification; credit risk analysis; credit risk monitoring; early-warning signals.

 

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