Recent studies have focused on the detrimental effects of global economic policy uncertainty (EPU) on firm profitability. Nevertheless, none of these studies has focused on a developing economy like Nigeria. To understand this, the study conducted a host of regression analyses using the Driscoll...

This study, focused on sustainable finance and management accounting, explores the analytical triad of vsCHA (Value and Supply Chain Analysis), COA (Cost Analysis), and CIA (Continuous Improvement Analysis), examining their interactions and their impact on firm sustainability. Data were...

This article examines the impact of ownership concentration on bank profitability, with the sample of 28 Vietnamese commercial banks in the period 2009-2022. Bank profitability is assessed using both return on assets (ROA) and return on equity (ROE). The main regression methods include the least...

The diverse rating scales used by brokerage firms pose significant challenges for aggregating analyst recommendations in financial research. We develop a momentum-based normalization framework that transforms heterogeneous rating changes into standardized sentiment signals using firm-relative,...

This study investigates the impact of market structure on the performance of banks in Pakistan. It explicitly tests two competing hypotheses: the Structure-Conduct-Performance paradigm and the Efficient Structure Hypothesis, providing insights into whether profitability stems from market...

This study examines the drivers of net interest margin (NIM) in developing economies, with a particular emphasis on Ethiopian commercial banks. It adopts an explanatory research design, analyzing quantitative data from the audited financial statements of 13 banks over 13 years (2012-2024),...

While prior research emphasizes the socio-economic benefits of financial inclusion, its implications for bank profitability remain underexplored. This paper employs seven traditional and four digital in- dicators to create a financial inclusion index through principal component analysis (PCA)....

Objective: This study examines how Generation Z conceptualises profit and how these perceptions shape their entrepreneurial motivations and strategies. Traditional economic theories define profit as financial gain. However, Generation Z entrepreneurs integrate social impact, innovation, and...

Our work is one of the lasted studies on the impact of factors on the profitability of enterprises in the electronics and electrical equipment industry from a transitional economy. Panel data were collected from publicly listed firms in the period 2015-2024. The research result showed that...

Given the recent surge in inflation and the resulting sharp monetary tightening, this note asks whether bank profits are exposed to inflation. While most banks tend to match income and expense exposures, 5 and 8 percent of banks in Advanced Economies (AE) and Emerging Market and Developing...

The paper examines the key determinants of European banks' profitability by analyzing the return on assets (ROA), return on equity (ROE), net interest margin (NIM), and the risk-adjusted measures of profitability, RAROAA and RAROAE, across 34 European countries during the period from 2013 to...

In several countries, digital financial advisory services, particularly those supported by robo-advisors, are becoming increasingly popular in retail banking. These tools assist users with financial decisions such as risk assessment, portfolio selection, and rebalancing-all at a reduced cost....

In the peer-to-peer (P2P) lending market, current studies focus on two categories of approaches to evaluate the loans, thus providing investment suggestions to the investors: credit scoring (i.e., predicting the credit risk) and profit scoring (i.e., predicting the profitability). However,...

This study aims to investigate the impact of the market structure and efficiency on firm performance in the meat and milk processing industry in Poland, Czechia, and Slovakia. Using stochastic frontier analysis and a profitability regression model applied to data from 2015 to 2021, the results...

Restricted stock units (RSUs) are a key component of executive compensation schemes, aligning executive incentives with the long-term goals of the company and compensating for the limitations of traditional stock options. This study empirically analyzes the impact of RSUs on corporate...

This study examines the relationship between sustainability and the financial performance of European banks, focusing on their Return on Average Assets (ROAA) and Return on Average Equity (ROAE). Using panel regression analysis on data from 2018 to 2022, the findings reveal a negative...

Debt financing is important for financing major investments in the biopharmaceutical industry. Debt financing allows companies to raise funds without giving up ownership or control through indenture and covenants of the company. In this study, I analyze the effects of debt financing decisions on...

Motivated by the recent increase in bank mergers, this paper examines the performance of German cooperative banks that merged between 2014 and 2019. We are particularly interested in whether elevated merger rates are due to bank inefficiencies or to challenging policy measures such as...

Sustainability reporting, an imperative for European companies, is a multidimensional effort that results in performance measured by ESG metrics. The unintended consequence of this imperative has been the influence on companies' profitability. By using quantitative research methods, the...

This paper explores the dynamics of the public water supply and sewerage service in Romania, focusing on the relationships between different operational, commercial and financial variables and their impact on the operating profit rate. The aim of the paper is to analyze the interactions, both in...

This study investigates the nexus between leverage and financial performance in a sample of 54 Moroccan agricultural small- and medium-sized enterprises (SMEs) over the period of 2017-2022. Drawing on trade-off, pecking order, and agency theories, this analysis examines whether different levels...

This paper investigates how market expectations regarding profitability mean reversion are reflected in stock prices. We propose a model that infers implicit expectations of future earnings using publicly available share prices based on the assumption that markets efficiently incorporate...

This paper examines the relationship between capital requirements, capital ratios and bank competitiveness - measured as profit efficiency. Using data envelopment analysis techniques, profit efficiency scores were estimated for a sample of listed significant institutions directly supervised by...