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1-4 of 4
Keywords: Financial stability
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Journal Articles
Journal of Financial Reporting and Accounting 1–25.
Published: 10 June 2026
..., financial stability and external competitive pressure. The authors further identify a cryptocurrency threshold effect in 2023, suggesting that rising private digital asset activity is associated with a higher probability of advanced CBDC adoption, consistent with a strategic competitive response...
Journal Articles
Journal of Financial Reporting and Accounting 1–25.
Published: 03 April 2026
... financial stability and reduce interest payment risk. Design/methodology/approach The authors analyze a balanced panel of 255 non-financial S&P 500 firms from 2019 to 2024. The authors estimate a dynamic interest coverage ratio ( ICR ) model via the two-step system GMM estimator to handle...
Journal Articles
Journal of Financial Reporting and Accounting (2025)
Published: 20 May 2025
...Issal Haj-Salem Purpose This study aims to investigate the impact of financial technology (FinTech) disclosure on financial stability for Tunisian conventional banks. Design/methodology/approach This study examines 122 annual reports of Tunisian-listed conventional banks from 2010 to 2022...
Journal Articles
Journal of Financial Reporting and Accounting (2024)
Published: 13 November 2024
... in Africa is characterized by a lack of opportunity for innovation as well as financial stability, this paper represents an important first step in the elaboration of a CSR development strategy. In light of the results presented above, the study makes an important contribution to the literature on CSR...
