Vol. 15 No. 2 (2026)

View Vol. 15 No. 2 (2026)
Table of contents
Vol. 15 No. 2 (2026)
Monday, Sep 21, 2026
This issue table of contents
Articles
How Does Inflation Reshape Accounting Conservatism Practices?
Khadidja Benaziza, Bilal Kimouche
7-28
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An Empirical Analysis of Cost Efficiency in GCC Banking Sector: A Comparative Study between Islamic & Conventional Banks
Youcef Benzid, Imad Chermat, Saida Khouatra
29-48
PDF
The Role of ESG Factors in Enhancing Stock Liquidity and Analyst Forecast Accuracy: Evidence from the Johannesburg Stock Exchange
Nawar Boujelbene, Manel Hadriche
49-68
PDF
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
69-87
PDF
Editorial Pages
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