The authors model heterogeneity of inflation expectations across Indian households using the Inflation Expectations Survey of Households data set. Using Carroll-type epidemiological models and pooled cross sectional analyses, the authors find that women, homemakers, older people and Tier 2 and 3...

Dynamic predictions of financial distress of the firms have received less attention in finance literature rather than static prediction, specifically in Malaysia. This study, therefore, investigates dynamic symptoms of the financial distress event a few years before it happened to the firms by...

Financial technology has been growing significantly over the last few years all around the world. In this chapter, we study the impact of financial technology on the risk and performance of commercial banks as the incumbent in the industry. The authors combine a cross-country dataset resulting...

Purpose: The purpose of this study is to analyze whether information asymmetry (ASYM) plays a mediating role in the relationship between corporate disclosure and cost of equity capital (COEC) in emerging markets such as Indonesia. Design/Methodology/Approach: This study is a quantitative study...

The objective of the study is to prove the suitability between the implementation of human capital disclosures on the financial statements of local governments in Indonesia and the political system, economic system, legal system, social and cultural system, and accounting infrastructure system...

There is a global concern over climate change issues. The banking sector is expected to join the initiatives in solving environmental issues, even though banking sectors have no direct contribution to environmental damage. Banking commitment to environmental issues is required. The banking...

The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may increase bank soundness. This study aims to investigate the relationship of sharia disclosure and Sharia Supervisory...

The purpose of this study is to investigate whether equity market timing has a persistent impact on the firm’s capital structure or not. In achieving this purpose, there are two hypotheses developed in this study. The first hypothesis is that historical price-book-value (PBV) negatively affect...