Journal of Economics, Finance and Administrative Science: Volume 26 Issue 51 , Open Access

Editorial: Review and roadmap from the last 10 years (2010-2020)

Nestor U. Salcedo

IFRS adoption and firms’ opacity around the world: what factors affect this relationship?

Samuel Mongrut, Manuel Tello Marín, Maria del Carmen Torres Postigo, Darcy Fuenzalida O’Shee

This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the…

Institutional quality and risk in the banking system

Nguyen Phuc Canh, Christophe Schinckus, Thanh Dinh Su, Felicia Hui Ling Chong

This paper aims to offer an empirical study of the impact of institutional quality on the banking system risk and credit risk.

Financial system specialization and private research and development expenditure: research for OECD countries

Edgard Alberto Méndez-Morales, Carlos Andrés Yanes-Guerra

The purpose of this paper is to analyse the role that different financial sources and financial specialization have on private research and development (R&D) activity in OECD…

Pensionable age vs cross-country diversity of economic activity of the near-elderly

Filip Chybalski

The purpose of this paper is to examine whether cross-country differences in pensionable age explain such differences in economic activity of people at near-retirement age.

Relationship between cash holdings and expected equity returns: evidence from Pacific alliance countries

Judith Vergara Garavito, Sergio J. Chión

This paper aims to examine the relationship between cash holdings (CH) and expected equity return in a sample of firms of Pacific alliance countries.

Portfolio performance under tracking error and benchmark volatility constraints

Jan Frederick Hausner, Gary van Vuuren

Using a portfolio comprising liquid global stocks and bonds, this study aims to limit absolute risk to that of a standardised benchmark and determine whether this has a…

The impact of rating classifications on stock prices of Brazilian companies

Fernanda Pagin, Matheus da Costa Gomes, Rafael Moreira Antônio, Tabajara Pimenta Júnior, Luiz Eduardo Gaio

This paper aims to identify if there is an impact of the rating announcements issued by the agencies on the returns of the stocks of Brazilian companies listed on Brasil Bolsa…

The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile

Christian Acuña-Opazo, Oscar Contreras González

The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of…

Innovation and patents as a business success factor

Youseline Garavito Hernández, Javier Francisco Rueda Galvis

The purpose of this paper is to expose the impact of innovation and patent registration, as a strategy that contributes to business success in the current competitive and…

Ethnic diverse and financing choices affecting of business survival: a case study of New Zealand small- and medium-sized enterprises

Geeta Duppati, Frank Scrimgeour, Surachai Chancharat, Ploypailin Kijkasiwat

This paper aims to investigate how ethnic diversity and finance options impact the survival of small- and medium-sized enterprises (SMEs) in New Zealand.