Bank lending to SMEs plays a vital role in economic growth, contributing significantly to employment and GDP. Access to bank lending is crucial for small- and medium-sized enterprises (SMEs), as they contribute significantly to global employment and GDP. New financial technologies promise better...

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial...

The financial industry has traditionally been seen as resistant to change, but with the advent of FinTech, the landscape is shifting rapidly. FinTech applications, once merely disruptive forces, have now become dominant drivers of innovation, offering unprecedented opportunities for businesses...