Journal of International Financial Management & Accounting
Scope & Guideline
Empowering Scholars with Premier Financial Insights
Introduction
Aims and Scopes
- International Financial Management:
The journal emphasizes research that addresses financial management practices in an international context, including cross-border investment strategies and the impact of regulations on global finance. - Corporate Governance and Accountability:
Publications often explore the dynamics of corporate governance, including the roles of various stakeholders, governance structures, and the implications of governance on firm performance. - Sustainability and ESG Issues:
There is a significant focus on environmental, social, and governance (ESG) issues, particularly how these factors influence corporate strategies and financial performance. - Risk Management and Financial Stability:
The journal publishes research on risk management practices, especially in turbulent economic conditions, including the analysis of financial crises and their impact on corporations. - Taxation and Regulatory Implications:
Research often investigates the effects of taxation and regulatory frameworks on corporate behavior, particularly in relation to tax avoidance strategies and compliance. - Emerging Markets Focus:
A notable emphasis is placed on studies related to emerging economies, examining unique challenges and opportunities faced by firms operating in these regions.
Trending and Emerging
- Corporate Sustainability and Green Finance:
There is a notable increase in research addressing corporate sustainability practices, particularly how financial strategies align with environmental goals and the role of green finance in facilitating these initiatives. - Impact of Technology on Financial Management:
Emerging studies explore how advancements in technology, including digital transformation and fintech, are reshaping financial management practices and corporate governance. - Behavioral Finance and Investor Sentiment:
Research focusing on behavioral finance, including the influence of investor sentiment on market dynamics and firm performance, is gaining traction, reflecting an interest in psychological factors affecting financial decisions. - Cross-Border Taxation and Compliance Challenges:
Increasing attention is being given to the complexities of cross-border taxation and compliance, particularly in light of globalization and international regulatory changes. - Diversity and Inclusion in Corporate Governance:
There is a rising focus on the role of diversity within corporate governance structures, examining how gender, ethnicity, and other forms of diversity influence decision-making and firm performance.
Declining or Waning
- Traditional Financial Reporting:
Research centered on conventional financial reporting standards and practices appears to be declining, as there is a greater emphasis on integrated and extended reporting frameworks in light of evolving stakeholder expectations. - Short-term Financial Performance Metrics:
There seems to be a waning interest in studies that focus solely on short-term financial performance metrics, as the discourse increasingly shifts towards long-term sustainability and value creation. - Narrowly Defined Tax Strategies:
Previous themes exploring narrowly defined tax strategies are less frequent, as the focus has broadened to encompass comprehensive tax governance and the implications of tax policies on corporate behavior.
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