Articles

• How Does Inflation Reshape Accounting Conservatism Practices?

  Khadidja Benaziza, Bilal Kimouche
• An Empirical Analysis of Cost Efficiency in GCC Banking Sector: A Comparative Study between Islamic & Conventional Banks

  Youcef Benzid, Imad Chermat, Saida Khouatra
• The Role of ESG Factors in Enhancing Stock Liquidity and Analyst Forecast Accuracy: Evidence from the Johannesburg Stock Exchange

  Nawar Boujelbene, Manel Hadriche
• Tangibility, Risk, Resilience, and Growth in U.S. Credit Unions: Evidence from Planned and Shock-Driven Non-Loan Assets

  Changjie Hu, Zhu Chen, Ting Cao