Forthcoming Articles

International Journal of Banking, Accounting and Finance

International Journal of Banking, Accounting and Finance (IJBAAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

Forthcoming articles must be purchased for the purposes of research, teaching and private study only. These articles can be cited using the expression "in press". For example: Smith, J. (in press). Article Title. Journal Title.

Articles marked with this shopping trolley icon are available for purchase - click on the icon to send an email request to purchase.

Online First articles are also listed here. Online First articles are fully citeable, complete with a DOI. They can be cited, read, and downloaded. Online First articles are published as Open Access (OA) articles to make the latest research available as early as possible.

Open AccessArticles marked with this Open Access icon are Online First articles. They are freely available and openly accessible to all without any restriction except the ones stated in their respective CC licenses.

Register for our alerting service, which notifies you by email when new issues are published online.

International Journal of Banking, Accounting and Finance (2 papers in press)

Regular Issues

  • Stock market manipulation: a systematic literature review on prominent aspects and guidance for future research   Order a copy of this article
    by Collins Ntim, Erhan Kilincarslan, Jiafan Li, Thi Kim Chi Nguyen 
    Abstract: This paper provides a comprehensive and up-to-date systematic review of the empirical literature on stock market manipulation by analysing and synthesising the findings from 94 peer-reviewed articles published between 2000 and 2025. Our results show that the current empirical studies focus on the: 1) motivations and consequences; 2) strategies and techniques; 3) detection methods; 4) regulation and prevention methods of stock manipulation. Given that stock market manipulation has various detrimental effects on capital markets worldwide, our in-depth systematic review sheds light on the prominent aspects in this area to help all market stakeholders better understand the relevant reasons, issues and consequences of stock manipulation. Our study also offers promising directions to researchers for the on-going stock manipulation research and further advancement in interdisciplinary studies. We further provide all market stakeholders and regulators with practical insights into detecting and preventing stock manipulation.
    Keywords: stock market manipulation; systematic literature review; trade-based manipulation; information-based manipulation; call auction mechanisms.
    DOI: 10.1504/IJBAAF.2025.10074745
     
  • Do CDS affect labor markets? Evidence from impacts on labor investment efficiency   Order a copy of this article
    by Paulo Pereira Da Silva 
    Abstract: This study addresses the impact of credit default swap (CDS) contracts on labour investment efficiency. We postulate that by changing the incentives of managers, shareholders, and creditors, CDS weighs on employment growth. The empirical analysis covers a large set of listed US firms, subdivided into CDS-referenced firms and control firms (i.e., not exposed to CDS trades). By means of a difference-in-differences approach, we find that labour investment inefficiency is alleviated in the wake of initiating CDS trade. That impact is economically material: abnormal labour investment goes down by at least 4.4% in the wake of CDS onset. A subsample analysis shows that the impact is akin to the reduction of overinvestment. Our interpretation is that the higher bankruptcy risk propelled by CDS onset exerts a disciplinary role on the firms managers. That is, it dissuades empire building and investment in underperforming projects, thereby fostering the efficiency of resource allocation.
    Keywords: credit default swaps; CDS; agency conflicts; corporate investment; labour efficiency.
    DOI: 10.1504/IJBAAF.2025.10074863
     

 

Return to top