Call for papers


Int. J. of Behavioural Accounting and Finance


Special Issue on: "Cultural Finance"


Guest Editor:
Dr. Wissam Abdallah, Cardiff University, United Kingdom


Cultural finance deals with how values, norms and beliefs affect financial decisions of countries and companies. Traditional finance theory assumes economic agents are pure rational human beings, thus, it disregards social aspects that are related to cultural values. These cultural values are formed as a result of common language, religion, or geographic proximity. Cultural values are essential elements in situations related to human decisions among them are financial decisions. Therefore, the traditional theory of finance should consider cultural aspects in addition to the traditional economic and financial factors when analysing financial decisions. Despite the globalisation of financial markets and their interrelatedness, differences in international financial practices are still not fully explained by traditional finance models. Cultural aspects can offer an explanation to the internationally divergent behaviour in financial practices.


During the last decade there has been a growing interest in “culture and finance” research which is still in its early stages of development. The aim of this special issue is to add to our understanding how culture affects the economic behaviour of individuals, firms and nations. We invite authors to submit high-quality theoretical or empirical papers that contribute to this young field of research i.e. cultural finance.


Subject Coverage


Suitable topics include, but are not limited, to the following:

  • Culture and dividend policy
  • Culture and capital structure
  • Culture and capital budgeting
  • Culture and mergers and acquisitions
  • Culture and cash holdings
  • Culture and corporate investment
  • Culture and corporate governance
  • Culture and insider trading
  • Culture and assets allocation
  • Culture and investment strategies


Notes for Prospective Authors


Submitted papers should not have been previously published nor be currently under consideration for publication elsewhere. (N.B. Conference papers may only be submitted if the paper has been completely re-written and if appropriate written permissions have been obtained from any copyright holders of the original paper).


All papers are refereed through a peer review process.


All papers must be submitted online. To submit a paper, please read our Submitting articles page.


If you have any queries concerning this special issue, please email the Guest Editor Wissam Abdallah at


Important Dates


Manuscripts due by: 28 February, 2017


Notification to authors: 1 May, 2017


Final versions due by: 31 July, 2017