Forthcoming and Online First Articles

International Journal of Economics and Accounting

International Journal of Economics and Accounting (IJEA)

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 Articles will not be published until the final proofs are validated by their authors.

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International Journal of Economics and Accounting (3 papers in press)

Regular Issues

  • The use of multidimensional information in credit decisions: a study from the inside of a successful bank   Order a copy of this article
    by Gunnar Wahlström 
    Abstract: This study explores credit decisions in a bank that, according to Standard and Poor, is one of the largest in the world in terms of assets and that Moody's has described as one of the least likely banks in the world to default. This study reveals that local credit officers, who were geographically close to their customers, had great freedom in credit decisions, regardless of the size of the loan. Larger credit decisions must be confirmed by headquarters. Once confirmed, the local officer handled the credit further. Freedom for local credit officers worked as a device to motivate to work beyond the formal system of risk measurement, to seek complex information in their face-to-face meetings with customers. The described approach to credit decisions was set by strict control through the use of numbers, as top management could step in if middle managers or local credit officers were incompetent.
    Keywords: bank; credit decisions; management control; risk measurement; freedom in decision.
    DOI: 10.1504/IJEA.2021.10039509
     
  • Studying the performance of the Greek public insurance organisations consolidation as a measure for their competitiveness and viability   Order a copy of this article
    by Aida Sy, Christos Konstantinidis, Anneta Polychroniadou, Evanthia Rizopoulou 
    Abstract: The viability of public insurance organisations in Greece was an issue that significantly concerned all researchers, the vast majority of whom ended up consolidating the organisations as the most effective solution. For this reason, the purpose of this work is, on the one hand, the measurement of the efficiency of the employees before and after the consolidation of the public insurance organisations in Greece, and on the other hand, the reflection of the degree of their agreement in its individual dimensions. From the results that emerged, it is found that the employees of the new united created organisation called E.F.K.A., agree that before the unification they served citizens efficiently and that they worked with less stress, in contrast to the unification, which does not seem to be a measure to stimulate the competitiveness-viability of the organisations as it has negatively affected their own efficiency compared to the previous period.
    Keywords: sustainability; insurance organisations; employee efficiency.
    DOI: 10.1504/IJEA.2021.10040279
     
  • TARCH model-based dynamic hedging strategy of ADR portfolios   Order a copy of this article
    by Haochen Guo, Zdenek Zmeskal 
    Abstract: Traditional hedging is only applied to minimise uncertainty about the financial asset's value at some particular future time when the hedge is closed, and it is only concerned with one scenario - however, dynamic hedging with simulation techniques to value the financial assets and to measure risk. The framework relies on solving the traditional hedging strategy, but it is used to simulate various multi-scenarios for the portfolio value. The purpose of this paper is to apply Monte Carlo to simulate the TARCH (threshold autoregressive conditionally heteroschedastic) process to determine the dynamic hedging strategy of the proposed ADR (American depositary receipt) stock portfolios. The empirical study examines Germany and the UK ADR portfolios to reduce China's ADR portfolio risk in the US equity market. It contributes to solving investing in foreign stocks to hedge risky stocks in the US equity market. The result presents that use Germany and the UK's ADR portfolios could lead to against the risk of invest with China's ADRs in the US equity market. It can improve the investor's portfolio allocation and protects the profit.
    Keywords: TARCH model; dynamic hedging strategy; value at risk; Monte Carlo simulation; volatility model; American depositary receipt; ADR; the US equity market.
    DOI: 10.1504/IJEA.2022.10043407