In this paper, I discuss financial reporting under economic policy uncertainty. This paper is one of the first papers to relate economic policy uncertainty to financial reporting behaviour. It identifies the link between economic policy uncertainty and financial reporting in terms of earnings...

Banking sector is at a risk of worsening loan quality which is a major threat to the stability of financial system. The impact of foreign direct investment (FDI) inflows on nonperforming loans (NPLs) in United Arab Emirates (UAE) is empirically investigated in this study. The data from 2008 to...

This paper examines digital finance usage in the UK, US, India and Nigeria. Using data from the global financial development indicators, the findings reveal that the UK and US have higher digital finance usage than India and Nigeria. The US has higher credit card usage compared to the UK while...

The paper defines digital financial inclusion, and highlights the goal of digital financial inclusion, the components of digital financial inclusion, the providers of digital financial services, the instruments for digital financial inclusion, the benefits of digital financial inclusion, the...

This paper reviews the existing research on green finance. It identifies the important themes in the green finance literature, particularly, the strategies to increase green financing; efforts to make green investment profitable; promoting green financing using technology and policy, the role of...

This paper explores the global economic consequence of the Russian-Ukraine war in the month of invasion. Russia invaded Ukraine on the 24th of February 2022. As a result of the Russia-Ukraine war, multiple international sanctions were imposed on Russia to compel Russia to de-escalate the crisis....

This paper formulates new theories of sustainable finance. The need for new theories of sustainable finance arises from the need to establish a set of propositions that can help us understand the behaviour and actions of economic agents towards sustainable finance. Six theories of sustainable...

This paper discussed the opportunities and risks of central bank digital currency (CBDC) in Nigeria, also known as the eNaira or e-Naira. The opportunities which CBDC present to Nigeria include, improved monetary policy transmission, efficient payments and increased financial inclusion. Some of...

This study investigates the behavior of bank non-performing loans in the Fintech era. Using data from 35 developed countries from 1998 to 2016, the findings show that non-performing loans are fewer in the second wave Fintech era. Also, bank non-performing loans are positively related to the...

This commentary discusses how pandemics affect the nature of financial reporting especially for financial and non-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and financial reporting options for firms during a...